Week 5 - School Finance Reflection

Starting with week 1 where I learned about the history of school finance and ending with week 5 where I gained an understanding of the Code of Ethics for School Leaders from the Texas Administrative Code, I have gained a detail overview of the entire school finance system. While I still have a lot to learn, exploring the relationship of the superintendent and school board as it pertains to the budget, analyzing the budget process and how it is developed, interviewing my superintendent and district CFO, exploring goal driven budgeting, reviewing the various funds/ monies that make up a school budget, and examining the components of FIRST, have given me more confidence in my ability to work with a school budget.  The budget has always been the main area I feel I need more improvement in.

In reflecting on my ability in each of the 11 quality indicators of Competency 8, I still feel as though I have a lot to learn about the budget process.  Although I have a better understanding of the school budget process, I don’t think I will consider myself competent until I actually have been a part of this process as a superintendent. I have gained a greater understanding of the Financial Integrity System of Texas and the audit process and would feel competent in this area now.  When it comes to personnel or collaborating on the budget, I feel I have gain adequate knowledge and feel competent in these areas as well.  However, it seems like the more I have learn about School Finance, there is even more I need to learn. I know I will only want to be a superintendent in a district that has a CFO and a history of being ethical and effective with their monetary resources.

Having a wiki group was very helpful in this course. We had to communicate consistently to not only understand the assignments, but to complete them.  We had to collaborate to effectively complete the tasks assigned to us.  I appreciate each of my team members’ efforts.  As well as being helpful in the learning process, the wiki group process also reminded me that the budget process will be a group effort too that will require open communication and collaboration.

Interview with the District CFO

Our district has received a Superior rating for the last several years on our FIRST report. Our CFO contributes this success to making sure that the budget books are prepared based on TEA guidelines and working with the auditors through the year to get all the information they need to complete the audit. He also stated that the district makes changes in procedures based on audit recommendations and tries not to have the same exceptions year after year.   He explained that to find an external auditor, the district request proposals from interested audit fims and then makes a selection based on their expertise, staffing capacity, and services offered.  When asked about the actual audit procedures, he stated that the auditors conduct an interim audit during the year to make sure that the district is following policies and procedures established.  He explained that sample transactions are pulled for verification. He went on to state the the year-end audit is done after the books are closed and schedules are created.  Then the schedules are reviewed against the books for accuracy.  He stated that the auditors can pull more samples for further review as needed. He concluded that the audit findings are created based on exceptions found on the samples pulled for review. Our CFO then explained that the audit report refers to the internal control structure and how well the systme can eliminate or detect any wrong doing. It also refers to the reliability of the data presented on the report.  When asked at how the results are communicated, he answered that all the findings are reported on the audit report and are presented to the board of trustees and to TEA.  - Denise

Superintendent Budget Interview

     The TASBO Budget PowerPoint states that the superintendent is “the budget officer for the district and prepares or causes the budget to be prepared.” During an interview with my district’s superintendent, I was also told that a superintendent’s role in the budget process is often determined by the size of the district.  She described superintendents she knew that were completely involved in the process to the extent that they handle all budgeting, paperwork, and communication with the state. However, our district has a CFO and the superintendent oversees the budget process. She discusses the process with the CFO meets regularly with him as the budget is being prepared.  She stated that with the state of school finances and our district moving to a zero-based budget next year, she has been much more involved in the planning for the budget.

     The superintendent shared that she began preparing for next year’s budget in the Fall by meeting with the CFO, executive cabinet, and board members about ways the district can survive on a smaller budget.  She and the CFO are currently seeking input from the campuses and will work together with the school board to get input from them.  She said they have had many board workshops on budget and will continue to so as they prepare the 2011-2012 budget. She made sure that I understand that the school board does not prepare the budget, but seeking their input and educating them on what is needed to improve academics, is critical to the budget getting approved and adopted.

     When asked about her experience with the budget during her first year as a superintendent, she claimed that she depended on the CFO to get her through that first year and that she was never embarrassed to ask questions. As advice, she told me that aspiring superintendents should learn everything they can about the budget process, but know that there will always be changes that will cause you to keep learning every year. She reminded me that mismanagement of money is one of the biggest issues that cause people to lose their jobs. She said her best advice would be to make sure that you have a CFO that you can work with and absolutely trust to handle the finances.

     In reflecting on the interview, I realized that the budget process could easily take up most of a superintendent’s time if you did not have a Chief Financial Officer.  School finances are complicated and are currently more challenging than ever. The superintendent has many responsibilities that are time consuming, and even with a CFO, the superintendent is often working on budget through budget workshops with the board and executive cabinet and seeking input from stakeholders. After this interview, I know I will only want to work in a district that has a CFO.

EDLD 5342 - Goal Driven Budgeting

     According to Dr. Arterbury in week two’s lecture, “the purpose of a goal driven budget is to assist in the attainment of a shared vision for the school district and each campus.” He goes on to explain that a goal driven budget is the result when campus and district goals reflect commitment to expending funds to achieve the shared goals of the stakeholders in a district.

     In Sheldon ISD, a goal driven budget process is evident in our District Improvement Plan. At the beginning of the plan, the district improvement plan process is described.  A needs assessment is conducted by surveying employees, parents, community members, students, and other stakeholders.  The results are then evaluated by the DWIIC (District Wide Improvement Council.) This group looks at the needs and goals of these stake holders and then looks at the school boards goals and state and federal goals to determine the overall goals of our district.  These goals are then written into the plan template which includes a chart to explain how the goal will be achieved.  In this chart the committee lists the resources, materials, and costs that are needed to achieve this goal.  Later the executive committee, which includes the superintendent and CFO, determine which funds will be used to pay for the needed resources or personnel. Also included on the district plan template is a column for who will be responsible for the attainment of the goal, the timeline for the goal, and the formative and summative assessments that will determine if the goals are met.

    An example of goal driven budgeting found in our district plan is the implementation of the C-Scope curriculum in grades K-12. The funds in the amount of $48,599.00 will come from Title I and local funds and the materials will be purchased from Region VI.  The curriculum will be implemented in August 2010 and will continue through June 2011. The curriculum specialists, principals, and teachers are responsible for the implementation. The success of the implementation of this curriculum will be determined by increased academic performance of all students and an increase in TAKS scores. All of the districts goals are laid out in this format in the district improvement plan.  This format allows all stakeholders to not only see what the goals are but how much is being spent on attaining the goal and where the money will come from. 

     Although there are many budget processes that districts can use, I believe that districts must use the goal driven approach in order to spend their money wisely and to accomplish their vision.  If a district just spends money here and there impulsively for something or someone that sounds or looks good, they will not get the most “bang for their buck.” Money will be spent in many directions sometimes on the same things wanted by different stakeholders.  However, by establishing district goals that are supported by the campus goals, money can be allocated more appropriately. This process also allows stakeholders to know if the district can even fund the goal they want to attain. This prevents a campus or district establishing a goal they will never reach because there are no funds to support it. Through goal driven budgeting, a district can achieve their vision and inform all stakeholders of how the district budget is being used to support the goals that they helped create.

EDLD 5342 - Week One Assignments

School Finance is as complicated today as it was when public school were first organized.  There are still many issues surrounding school finance such as how the budget is dispersed using controversial formulas and whether or not the funding is equal, equitable, and adequate.  I am looking forward to learning more about school finance in this course.  If you would like to see my reflections on what I have learned so far, check out my wiki at denisemustin.@wikispaces.com

Site Supervisor Conference and My Internship Plan

As stated on my Wiki, I believe real leaders grow other leaders.  I am pleased that my site supervisor, who is the Superintendent of Curriculum and Instruction for our district, took time out of her very busy schedule to meet with me today to discuss my internship plan. After viewing my plan she stated that she would like to see me have more experience with implementing new programs or initiatives specifically at the high school level. She stated that when a board is looking for a new superintendent, they will typically pick an experienced secondary candidate over a primary candidate and wanted me to have more experience at that level.  She recommended that I help research and sit in on the planning meetings to implement an Early College program at our high school.  She also stated that it is good to know about current trends/ issues in education and to always stay focused on academics when looking to change and improve the district.  Therefore, she suggested that I research and help implement K-12 college and career initiative in our district so that college readiness standards are vertically aligned starting in Kindergarten.  She stated that it is important that we help our community, which is heavily low SES and second language learners, understand that they can go to college if they choose to do so. With her advice and suggestions, I changed two activities to include the above mentioned activities.  If any of you have an Early College Program in your high school or have a K-12 college and career initiative in your district, I would love to hear from you.  Thanks again for visiting my log!

Reflection on Superintendent Interview

          “If we wait . . . we lose kids.” That is a powerful quote from my district’s Assistant Superintendent of Curriculum and Instruction in response to asking her about how a superintendent promotes and sustains a district culture that emphasizes student learning and professional development.  She stated several times throughout the interview that the most important thing that a superintendent should remember and make decisions by is that “it is all about the kids and their learning.”

     In reflecting on the interview, her response on how you should develop a shared vision stood out to me. She spoke often about collaboration and she thought that the strategic planning process was the most effective method to use to develop and share a shared vision.  This method brings all the stake holders together to share their thoughts and ideas and then concludes with the groups coming to a consensus in the end. 

     She claimed that the biggest job she felt the superintendent had was to build good working relationship with the  School Board. She explained that open communication was the most important aspect of having an effective working relationship with these important district volunteers.  She shared that communication should happen in many forms from written responses to individual face to face meetings with the school board president.  Effective communication prevents board members getting caught off guard to events that happen in the district. She explained that the superintendent also needs to know how the school board members think.  They usually look at the district from outside in and focus on tangible items such as facilities; sports, etc. where as a superintendents usually looks at the district from the inside out with the focus on instruction and learning. Understanding how the school board members think is very important to know so that the superintendent can communicate effectively with them.

     When I asked her how superintendents should approach the management of everything from budgets to technology applications, she answered, “Hire good people that are strong in the areas you are not.” I had heard this statement before and definitely see the wisdom in this statement.  A superintendent cannot know everything.  I know that  when I am superintendent, I am going to want a great CFO and transportation director to run those departments smoothly. 

     This point was emphasized in her response to the next question about leadership and management principles that are important in organizational leadership. She recommended hiring strong and then staying in constant communication with those people.  She suggested having cabinet (or advisory committee) meetings and round table meetings with department leaders on a consistent basis.

     In the end, she left me with this advice. In order to be a successful superintendent, one should be visible on campuses, be a life-long learner, be organized and prioritize each day, and continually work on improving communication with all stakeholders.  I find this advice to be valuable as I believe these are important traits that all leaders should possess.