Understanding TEA Budgeting Guidelines

            In review of the “Financial Accountability System Resource Guide” prepared by Texas Education Agency, it is my opinion this document is essential in understanding and following the budget procedures in order to successfully master the budget process. This document is easy to follow, and adequately explains the procedures of budgeting. I, alongside the Lumberton ISD Superintendent of Schools and Business Manager, am currently participating in a webinar series with Joe Smith of TexasISD.com, and a webinar with Dale Dixon from Huntsville, related to school budgets, and after the first webinar event, it is easily seen where this document is a handy resource guide.

            I especially found it interesting in learning about the different budgeting approaches that were explained in the document. In assessing our current budget pattern, it is understood that in the past we have used a line-item budgeting approach; however, we are slowly moving towards site-based budgeting. Since, LISD is currently in a reorganization state, there have been many procedures that are being looked at differently.

            From the school’s new budgetary standpoint, learning the various budgetary roles and responsibilities of various personnel within the district has been effective in working through the change. Even though the budgetary roles and responsibilities are required for school districts with an ADA of 6500, it is important seeing the responsibilities that still must be mastered in the budgeting process.

            I’ve always been issued a budgetary calendar in the past when developing my campus budget, as well as the Career and Technology budget whenever I was the director of career and technology. Seeing the requirements that are embedded in the calendar through use of the budget calendar sample, the understanding of the calendar is more complete. Especially knowing there are legal requirements in the development of the budget.

            The information found in the guide, will also be helpful in the completion of our district projections for the upcoming school year. We have learned in the webinar series that we have participated in that the school district has over-projected estimates in the past, and now the school is responsible for repayment of a million dollars back to TEA. Through the use of the resource guide, the webinars, the coursework of School Finance, and the webinar series I am involved with, I feel that I will be more than prepared to assist the school district in the upcoming budgetary process for our district.