Part 5-Code of Ethics Reflection

Education is a serious business and should be taken seriously.  Educators have an obligation to the district and the community to serve as leaders.  Educators must uphold the Code of Ethics that is outlined in the Texas Administrator’s Code.  All district personnel should follow a code of integrity that allows them to be respected by colleagues and staff.  Unfortunately, we hear very little in the media about the educators that have integrity and much about educators who don’t.  Those members of society are exceptions to the rules and must be viewed this way.  In most cases, educators want the best for their students and want to serve as a model for the children that are strongly influenced by their actions and words.  A school administrator is a leader in the community.  He/she must follow the ethical standards set by his/her district and serve as a moral leader to the students, staff, families, and other administrators in the district.   In reflecting on this, I recall a paraphrase of the verse, “For whom much is given, much is required.”  When you are placed in a leadership position, you have an obligation to those that work with you and for you to serve as an example of an effective and trustworthy leader.  A respected administrator upholds personal integrity, compassion, responsibility, and honesty, knowing that these are needed to inspire public confidence and trust.  An education leader must realize that both the staff and the students look up to you.  There are few jobs where eyes are always on your words and your actions, and both must be chosen carefully.  Staff morale and the school climate are based on the sound decision making of the administrators.

Audit interview

This interview gave me insight into how the audit process works.  I was not aware that in order to select an auditor, the selection is similar to a job interview.  The selection of the auditor is based on a point system and several people are involved in the decision.  It interesting to learn that audits are conducted twice a year with different purposes each time.  The purpose of the first visit is for the auditor to determine whether or not they can rely on the numbers from our accounting system.  The purpose of the second visit is for the auditor to verify the ending balances on all of our accounts for the audit report.  The ultimate goal is that the auditors find no discrepancies.  The results are then given in the Annual Financial Report and presented to the Board of Trustees.  I plan to attend the   December 2012 meeting to see what is will be included in this year’s report.   

Impact of a pay raise

The budget in our district is used primarily for payroll.  It takes a lot of personnel to run a district.  With the staff we have, we are still working hard to raise our accountability rating from academically acceptable to recognized or exemplary.  A pay raise could attract more highly qualified teachers and staff.  A pay raise would be great in theory for everyone. Staff members would have more disposable income, but additional income should not have to be at the expense of other people’s jobs.  A loss of jobs reminds me of the old adage, “The good must suffer with the bad.”   Teachers, both effective and ineffective, may lose their jobs, or if inadequate teachers are eliminated, the quality teachers that remain must take on more responsibilities trying to fill in for the positions that have been lost. Any loss of staff means that a 5% raise is not in the best interest of students in the district.  The only alternative to job loss is an increase in property taxes.  An increase in taxes would meet with tremendous resistance from homeowners and people in the community.  The current budget as it stands, ensures fewer teacher layoffs, a greater number of effective teachers in every classroom, and ultimately, greater student success.

Stakeholders input

Central Office Administrators and Staff

Superintendent

The superintendent in our district reviews the budget planning calendar, presents staffing plan to the board, conducts budget workshops, and interacts with administrators, the budget committee, the chief financial officer, and the board of trustees as budget making tasks are completed.  He also helps develop district goals, project revenues and expenditures, allocate resources, maintain buildings and facilities, sustain transportation, and conduct periodic monitoring of the budget. 

Chief Financial Officer

Our Chief Financial Officer is responsible for determining sources of funding including federal funding, taxes, and revenues.  She also completes the following tasks: submits preliminary estimates of upcoming year’s revenue, complete draft of proposed budget, and completes budget workshop.

Director of Federal Programs

Our Director of Federal Programs oversees all federal funding and programming.  Her duties deal with curriculum management and instructional materials.  She orders instructional materials for all subject areas and locates speakers and trainers for professional development to strengthen instruction.  The principal can request additional funds from the Director of Federal Programs from Title II and III funds, as needed. 

Principal

The principal oversees the campus budget, checks into various accounts for specific funding.  The principal makes campus deposits and determines where funds are placed.  As funding is added, the principal ensures that money is placed into the correct account.  Each account has a sub code and the principal verifies that the money is taken from the proper account.  In terms of general funds, the principal must specify which percentage of funds is used for additional programming i.e. bilingual students, special education students, etc.  In January, the principal reviews the budget planning calendar along with the superintendent and board of trustees. In May, the principal returns facility, furniture, and equipment needs to the business office.  The principal also submits revised campus budgets and preliminary departmental budgets to the business office at this time. 

Site Based Decision Making Team (SBDM)

SBDM serves as a brainstorming body for the campus.  This group makes suggestions that would benefit the campus, the staff, and the students.  They help determine funding for instruction, instructional materials, and professional development.  They assist the principal with ideas before he/she makes the final decision.  The SBDM team is driven by the goals of the district improvement committee.

District Improvement Committee 

The District Improvement Committee creates the goal driven budget.  This group focuses on aligning the curriculum for the entire district.  This group determines which curriculum should be chosen, which materials needed to be ordered, and what training staff needs to implement the new curriculum.  The DIC is also responsible for getting buy in from the SBDM.

Teacher Organizations

Teacher organizations have little or no input into a district’s budget, but teachers serve on the SBDM committee.  Representatives from each subject area and grade level are chosen to represent all teachers on campus.

Community members

Community members attend school board meetings to provide input during the administrative budget meeting.  The public at the time can provide comments and concerns on the school district’s upcoming budget.

Board of Trustees

The board of trustees has the following duties of reviewing the budget calendar, distributing planning process and budgeting handbook to budget committee and board members, conducting budget workshops, attending public hearing to adopt expenditure budget, adopting expenditure budget, approving compensation plans, approving stipend listings, approving final budget amendments, attending public hearings to adopt tax rate by resolution, and adopting resolutions for the upcoming years tax rate.  Our Board of Trustees, based on funding, approves, modifies, deletes, and reduces budget funds. 

Reflection

I spoke with my site supervisor about the roles of each stakeholder in our district.  I found the information to be very interesting.  This interview gave me key insight into how the budget is created and maintained.  I’m sure that each district has a different format, but the fundamental components are the same: to maintain fiscal responsibility and autonomy in order to effectively implement the district budget.  The stakeholders of the district set policies and goals, provide educational leadership for the community, and implement the district vision.  Each stakeholder plays a role and has specific responsibilities in developing the budget.  Each role is based on the role of others and through collaboration, teamwork, and support for student achievement, district goals are met.  Although, all stakeholders play a role in the budget making process, the four key roles seem to lie with central office, the superintendent, the board of trustees, and the principals.  First of all, central office staff is one of the main players in developing and administering the budget.  They help to manage business and financial matters, bids and contracts, facilities and transportation.  Next, the superintendent works with the board, central office, and administrators to develop a vision and set goals for the district.   He/she works with other stakeholders to effectively plan, prepare, and implement the budget.  In addition to this, the principal’s role is to allocate resources, use funds to support professional development, and most importantly, utilize funds to enhance student performance and direct instruction.  Finally, the board of trustees develops relationships and tailors the school budget to reflect district strengths and needs and work with other stakeholders to effectively and efficiently implement the budget. All of the stakeholders, through goal setting and budget planning, serve as advocates for the children of the district’s best interests.  

What I learned about the Superintendent’s role in the budgeting process: 

I learned that the superintendent serves as Chief Executive Officer for the district. As CEO, the superintendent plays a role in the beginning, middle, and end of the budget-making process.  In this role, he/she must oversee the operation of the annual school budget, recommend district goals, develop a timeline, and provide periodic updates to the school board and administrators.   Even though our district has a chief financial officer, she must consult with the superintendent before any final decision is made.  The superintendent’s interaction is not limited to the CFO.  The superintendent serves as a liaison between the district and the community at large. The superintendent must interact with a cast of stakeholders including, but not limited to, campus administrators, central office staff, community members, and the school board.  The key relationship in the budget making process is the superintendent’s interaction with the school board.  It is through this relationship that the budget is prepared, outlined, and approved.  After approval, the superintendent must continue to conduct periodic monitoring of the budget.  In our district, the superintendent completes the above tasks, as well as completing these additional tasks: reviewing budget planning calendar, presenting staffing plan to the board, conducting a budget workshop, and interacting with administrators, budget committee, chief financial officer, and the board of trustees as budget making tasks are completed.  The superintendent also deals with community members, media, and political leaders in the district.  The superintendent helps develop district goals, project revenues and expenditures, allocate resources, maintain buildings and facilities, sustain transportation, and pay salaries within budget guidelines.  A superintendent can only fulfill his/her obligations with the support of the school board, community, and district personnel.  To gain this support, a superintendent must use flexible thinking, collaboration, and shared decision-making to make the budget making process more efficient and effective.

Reflection

The superintendent roles and responsibilities in the budget making process are critical to the success of the district.  I was not truly aware of how pivotal of a role the superintendent plays in the district.  The superintendent, though, is not an island.  He/she must be able to depend on campus administrators, central office staff, community members, and the school board to help him/her accomplish this task.  Each stakeholder plays a key role in the budget-making process and the superintendent’s role requires that he/she keep the goals of the district and students in mind.  The superintendent serves as a liaison between the district and the community at large.  The superintendent plays a role in the entire of the budget-making process.  The superintendent helps develop district goals, allocate resources, project revenues and expenditures, sustain transportation, maintain buildings and facilities, , and pay salaries within budget guidelines.  A superintendent can only fulfill his/her obligations with the support of the school board, community, and district personnel.  I realize that as a future superintendent, that I must earn this support by using flexible thinking, collaboration, and shared decision-making to make the budget making process more efficient and effective.

TEA Budget Guidelines

What I learned:

     I learned many things from reviewing the TEA Budgeting Guidelines January 2010.  The things I learned include:  different types of budgeting, legal requirements, budget responsibilities and guidelines, revenue estimates, expenditure estimates, review/approval/maintenance of the district budget, financial forecasting and planning, budgeting for grant programs, and budgets for multi-year construction projects.  This among many other things.  I now feel like I have greater knowledge on the correct steps to creating a budget, understanding stakeholder roles, analyzing legal requirements, and adhering to specific deadlines. The TEA Budget guidelines provided the most comprehensive view of how a district creates a budget.  This document thoroughly explains the budget making process.  The budget making process includes:  the establishment of an overall district revenue projection, the establishment of school allocations, the development of budgets or expenditure plans, the creation of a comprehensive budget, and review and approval of the district budget.  All of the information in this document coincides with the information that I received from my campus principal, superintendent, and chief financial officer.  The district works very hard to develop a goal driven budget and any variation from this framework will result in lost resources and will stunt the growth of the district.  I also realize that if these guidelines are not followed, resources will be wasted and student needs will be unmet.  These guidelines show what role local districts and communities play in planning, implementing, and evaluating the budget.  Even though the budget guidelines focus on spending funds, stakeholders must also focus on staff, technology, and time that it takes to create a budget.  I agree with TEA’s statement that the guidelines and calendar provide a framework for the entire budget making process.

How to utilize this new information:

     The district can utilize this new information to help develop the 2013-2014 district budget by using the guideline to analyze the components of the budget making process.  The district can use this information as a type of lesson plan to identify the district goals and, more importantly, to see that the budget is created efficiently and effectively.  The information in the guidelines can be used to advise stakeholders about the when things should be accomplished, who makes which decisions, and how to adapt the upcoming budget to meet district needs.  These guidelines can be used to train the stakeholders on the part they play in the process.  Roles can be defined and delegated to the appropriate source.  The budget guidelines can serve as a foundation to train the District Improvement Committee, Site Based Decision Making Committee, new administrators, and central office staff.  My plan is to utilize the information to work more closely with my campus principal, SBDM committee, and school superintendent to learn the budget planning process through the eyes of all stakeholders involved.  As a future superintendent, one of my key responsibilities will be to act as the Chief Executive Officer of the school district.  In this role, I will need to know how to develop a budget calendar, understand resource allocations, prepare budget worksheets, learn account codes, and review projected revenue estimates, just to name a few.  By studying these guidelines, it is much easier to learn the process of completing a budget on a step by step basis.    I will continue to reference these guidelines and read updates as they become available.

Group top five

Group top five:

1. Preparation of budget calendar listing critical dates for the preparation, submission, and review of campus budgets for the school district is prepared during the budget planning process at the district, January

§         The calendar must be set so that all stakeholders are aware of deadline and when their input is most critical

2. Posting of public notice of the date for the public hearing for the upcoming school year’s budget and tax rate, July

§         The public must be notified within a reasonable time in order to attend the hearing and provide any questions or concerns regarding the school budget

3. Budget workshop for the board, early August

§         All board member and superintendent attend budget workshops to review the preliminary budget and make any revisions

4. Deadline for budget completion, August 21

§         Board of Trustees must review expenditure and compensation budgets

5. Adoption of upcoming school year’s budget, August 31

Once the budget has been adopted by the board, administrators can use funds to enhance curriculum , instruction, and professional development