School Budgeting
Budgeting consists of defining priorities and needs, and receiving and spending funds over a particular period, usually a year for school district (Brimley, Verstegen & Garfield, 2012 (p. 279). The school budget is a financial plan that involves strategic planning, receiving funds, expenditures and evaluating the results. Education accountability is linked to effective budgeting that establish instructional goals along with financial planning. It is imperative as a school board member to possess the knowledge and skills of a school budget, as well as how the budget is designed. Beginning with the superintendent, the superintendent must efficiently and effectively work the school board, stakeholders, principals and the staff to determine what the educational objective and programs will assist in student academic achievement. Furthermore, superintendents work with boards of education to determine policies, objectives, program changes and make recommendations and start planning for the following year’s budget. Currently, our school board offer budget hearing to school personnel and the community, so they have an opportunity to become involved and to maintain to open communication. In these budget hearings, the school board discusses the proposed budget that is in line the accounting system which the federal, state and local school district require, as well as current expenditures. The school board must vote to approve the budget (Arizona Department of Education, 2012). The minutes of the meeting are along posted on the district’s website for everyone to evaluate. Once the budget is approved, it becomes effective on the first day of the new fiscal period (p. 284). With the adopted budget, the superintendent role as executive offer is to oversee the changes and programs the budget authorizes. The new budget also serves as a guide for the expenditure of district funds. Additionally, the superintendent must inform the board of education along with the public about the