Perception of T.E.A Budget Guidelines

After reviewing the TEA Budgeting Guidelines January 2010, I realized that there is a wealth of information out there that can assist a Superintendent and all stake holders in learning about the budget process and making sure that all federal, state, and local guidelines are adhered to. This document holds a large amount of information that it is so overwhelming for someone like me who really did not know much about the district budget process. If a superintendent didn’t know something or needed assistance

 in developing a district budget, he or she could use this manual as a basis to look for needed information. Some things that I learned from reviewing this document is that there are 5 types of budgets that school districts could use. I always thought there was one basic format. Those five types are line-item or traditional budgeting, Performance Budgeting, Program and Planning (PBB), Zero Based Budgeting, and Site Based Budgeting that more and more school districts are utilizing today. I also learned that when calculating ADA under Tier 1, Career and Technical and Special Education Students are subtracted out before calculating the regular block grant. I assumed they were calculated in the ADA and a different formula was used to develop the cost per student participating in special programs to receive additional funding. I also learned that there is funding to assist school districts with Instructional Facilities. This funding can be used for payment of newly issued bonds and lease purchase agreements.

Very important in the budget process are meeting deadlines. The Superintendent along with members of the school board must agree upon the budget and give notification to the public that they will adopt the new budget. Before this new budget is in place, months of preparation have been involved in assessing the needs of the district such as projection of student enrollment in general programs as well as special programs. New hires and nonrenewal of employee contracts must also factor into the budgeting process all before the August deadline date.

In order to receive appropriate funding and additional funding, school superintendents along with the Board of Trustees must know what is involved in the budgeting process and research various funding sources to know what additional funding can be available to school districts.