MASA Feature Garner Support and Build Vitality by Budgeting Collaboratively By Donald Sovey I have worked with school budgets for nearly 40 years and find the more I inclusively involve the greater school community of a district, the more buy-in and success the district will have in meeting its goals. At the end of a collaborative budget process, those involved feel ownership and support for the final plan and can help to positively change the culture of the entire organization. This research-based, cutting-edge approach from GFOA provides new tools for opening doors previously locked. Most districts I encounter continue to use old budget methods handed down from previous years. Some of the new techniques that could reinvigorate an entire district are often absent, mostly due to a lack of budget instruction in our university accounting curricula. In addition, the old methods of budgeting are relatively non-confrontational. The thought of moving forward with an unfamiliar new budget approach may seem daunting and will require 20 MASA LEADER • Spring 2016 the agreement of the superintendent, business official, and school board to be successful. Empower Stakeholders with Zero-Base Budgeting I have taught zero-base budgeting to many new superintendents, with a focus of identifying desired service levels, moving away from incremental budgeting habits, and installing a new collaborative approach. Under this method, the current district strategic plan is incorporated in budget planning. The formerly large budget document is first broken down into manageable and understandable cost centers with stated goals and expectations. Using this approach, everything must be justified in the proposed budget for the new year. Academic Priorities and Spending Linked The Chicago-based Government Finance Officers Association (GFOA) has worked hard in recent years advocating for a new approach to convince districts nationwide to bring budgeting decisions in line with district instructional priorities. This research-based, cutting-edge approach from GFOA provides new tools for opening doors previously locked. The use of best practices, encouraging community engagement, and the development of long-range financial forecasts are all part of adopting this process. GFOA has developed a series of Best Practices in School Budgeting, which clearly outlines steps to develop a budget that best aligns limited resources with student achievement needs. In conjunction with Best Practices, its Smarter School Spending website provides free resources at Smarter School Spending Best Practices in School District Budgeting
MASA Leader - Sprin 2016
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