TEA Budgeting Guidelines

TEA Budgeting Guidelines

The budget process for a Texas public school is quite tedious with multiple steps.  However, the TEA Budgeting Guidelines suggest an organized manner in which to adhere to the rules for developing a budget.  “The budgeting process is comprised of three major phases: planning, preparation and evaluation. The budgetary process begins with sound planning. Planning defines the goals and objectives of campuses and the school district and develops programs to attain those goals and objectives (Texas Education Agency).”  The three main ideas behind planning, preparation and evaluation are essential to developing a goal driven and proper budget.

Budgeting as a process has changed in the last several decades for public schools in the United States.  Currently there are five main ideas as to how budgets should be used by school districts, “(1) Line-item or “traditional” budgeting, (2) Performance budgeting, (3) Program and Planning, “programming” budgeting (PPB), (4) Zero-base budgeting (ZBB) and (5) Site-based budgeting (Texas Education Agency).”  Many school districts use a variety of these types to make a complete budget. 

The legalities associated with a school district are set by the Texas Education Agency, the State of Texas, and the local school district.  Federal grants can also indicate how a budget needs to be composed depending on the types of federal monies being used. 

All of the above information will be extremely helpful in knowing where to turn for guidance as a superintendent in developing a budget.  The guidelines for planning and preparing the budget are helpful, as well as the guidelines for evaluating the budget upon implementation.  Also, being aware of the different types of items that can be used o develop the budget will be extremely beneficial to a new superintendent.  Reading through the TEA Budgeting Guidelines was indeed helpful and a great source of reference for any superintendent.

 

Reference

Texas Education Agency. Texas Education Agency Financial Accountability System Resource

Guide. Austin: January, 2010.