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School-Based Decision Making (SBDM)
Budget
School-Based Decision Making Councils have the responsibility of determining the budget in the following areas:
- After receiving notification of the funds available for the school from the local board, the School Council shall determine, within the parameters of the total available funds, the number of persons to be employed in each job classification at the school (KRS 160.345 [2], [f]).
- The School Council shall determine which textbooks, instructional materials, and student-support services shall be provided in the school. Subject to available resources, the local board shall allocate an appropriation to each school that is adequate to meet the school's needs related to instructional materials and school- based, student-support services, as determined by the School Council (KRS 160.345 [2], [g]).
- The policy adopted by the local board to implement School-Based Decision Making shall also address the following: (a) School budget and administration, including: discretionary funds, activity and other school funds; funds for maintenance, supplies, and equipment; and procedures for authorizing reimbursement for training and other expenses (KRS 160.345 [3], [a]).
- The Kentucky Board of Education, upon recommendation of the chief state school officer, shall adopt by administrative regulation a formula by which school district funds shall be allocated to each School Council. Included in the School Council formula shall be an allocation for professional development that is at least sixty-five percent (65%) of the district's per-pupil state allocation for professional development for each student in average daily attendance in the school. The School Council shall plan professional development with the district's coordinator and other School Councils. Small schools shall be encouraged to work with other School Councils to maximize professional development opportunities (KRS 160.345 [3]).
Areas in which the Council must have final approval in expenditures include certified personnel, classified personnel, instructional materials and supplies, activity funds, and professional development. While the requirements of the law stipulate the SBDM Council must determine how the funds are utilized, it does not suggest that others may not be involved in the process for determining how school-allocated funds are distributed. There are several options for Councils to consider when fulfilling this responsibility:
- The Council itself might complete the budget once input has been gathered from the school community. Once completed, the Council goes through the process of formally adopting the budget.
- The Council might assign the task to the Budget Committee. The Budget Committee gains input from the school community and does the actual calculations for the development of the budget. Once completed, the budget must be submitted by the Budget Committee for approval by the SBDM Council. This process is commonly used within the schools to develop the budget.
- The principal might complete the budget after gaining input from the school community. Once completed, the principal must present the proposed budget to the Council. The Council must approve the budget for the school.
The process your school will follow should be consistent with the Council Policy or Procedures related to the budgeting process. Other considerations when developing or amending the budget policy include the following:
- The budget-development process should include the school wide planning process. Connections should be made between the Comprehensive School Improvement Plan and the school budget. For example: If through the Comprehensive School Improvement Plan the Council agreed to focus on science, one would expect to find evidence of this in the budget (possibly budgeted items for a science teacher, science fairs, etc.) as well as the Comprehensive School Improvement Plan.
- School Councils are not required to approve every purchase within the school. (For example: The Council might have determined that each teacher be allowed $150 for supplies and, therefore, might have set aside $150 times the number of teachers within the building. The teachers would then be allowed to determine their needs and forward these to the bookkeeper to complete the ordering process.) It would be an ineffective use of the Council's time to approve every purchase made by every teacher in the building.
- The principal should administer the budget and provide the Council with periodic (recommended monthly) updates of the budget. Those updates should include but not limited to: monthly expenditures, current balance, easy to understand expense categories, and as much as possible expected future expenditures.
Some recommended policy/procedure for councils
- Receive the allocation amounts from the local board by February.
- Share allocation amounts with School Council members and faculty.
- Establish a time line for budget development
- Refer the issue to the Budget Committee.
- Have the Budget Committee refer to the School-Needs Assessment, the Comprehensive School Improvement Plan, the prior year's budget, and other committee priorities for the upcoming year.
- Determine your personnel needs: A) New services needed, B.) Vacancies, and C.) Options.
- Determine your instructional materials needs: a) Library, after councils confer with library media specialist b) General supplies c) Replacement of equipment d) Equipment (original or additional) e) Instructional travel f) Textbooks g) Teaching supplies.
- Have the principal determine and report the general needs: A.) Copy paper and supplies B.) Common instructional supplies C.) Administrative needs (if not budgeted in another category) D.) Service and maintenance (Prior year's spending in these areas should be included in the Council's allocation.)
- Determine the priorities from the Professional Development Plan.
- Identify and justify an adequate contingency.
- Conduct a well-announced Budget Committee meeting to hear special requests. Possibly allow multiple opportunities.
- Have the Budget Committee complete a proposed budget and share with the school community.
- Have the Budget Committee present the budget recommendations to the School Council.
- Have the School Council amend the Budget Committee's recommendation and approve the working budget.
- If the Council delegates purchasing of textbooks, instructional supplies, and materials to the principal or any other person, it must record the delegation as an official Council action in the minutes of an SBDM Council meeting. This means that if the Council has delegated this authority, it must record the delegation as an official Council action in either the minutes or in the committee responsibilities in their policy on committees. The Council will then approve for purchase the recommendation of this committee.
- The Principal distributes copies of the budget to the school -level Director, superintendent and to all the school community. This could be posted at school and distributed in a newsletter or special document.
- The Principal administers the budget and reports this to the Council each month. This report should include but not limited to: expenditures, current balances, any changes in originally approved budget, and, as much as possible, expected /future expenditures.
- Amendments to the budget during the year begin at step five.
Remember that when working through this process, the Council must approve officially the school-based budget. This must be reflected in the minutes of the SBDM Council meetings, and Council members at that time should indicate their agreement by their signature on the Budget Approval Form (Councils should create this). These are considerations for creating or amending a policy on budget development by the Council.
Last update: 2/20/2004 4:01:45 PM  Printer friendly view
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