Fiscal Responsibility
Board member candidates everywhere are being asked to identify ways that we’d hold the district fiscally accountable. As a board member, one of my primary responsibilities would be to help create and approve (if appropriate) the budget presented by the Superintendent.
Let’s first review the two types of expenses a school district incurs. Non-discretionary costs are fixed expenses that a district must pay and has no control over. For example, utilities, legal fees, auditing fees, operating expenses, transportation, tuition reimbursements, and insurance are all examples of non-discretionary costs. These come from local funds (property taxes). Discretionary funds on the other hand can be used at the district’s discretion. Typically these funds are used to purchase items related to curriculum & instruction, personnel, athletics, supplies, professional development, security, and more. Most simply put, the focus would likely be on maintaining or decreasing discretionary spending because those expenses are most easily controlled and are allocated at the district’s discretion.
As I’ve shared previously, I’ve been in education for over 20 years. 14 years as a special education teacher and the last 8 years as a school district administrator. My professional background in education gives me unique insight and understanding behind decision making for school district teams. With this knowledge, I am able to provide clarity for the public by asking specific, targeted questions throughout the process. In other words, I know exactly what questions to ask, and how to ask them. For example, I might ask for a rationale as to why a program or item is being purchased. I’d question how a large or new expenditure aligns to the needs already identified through the district’s strategic plan. If it doesn’t align, I’d want to know why it was not identified during the strategic planning process. Has something changed in recent months? What is the long term impact on other projected discretionary needs? Where else in the budget can we compensate for the unexpected expense?
In addition to asking these questions during the budget creation process, I’d expect to receive ongoing updates from administration about changes throughout the year that could potentially impact next year’s non-discretionary costs. For example, have there been any significant changes in enrollment (ie: possible new construction, increased student populations, etc.)? Has the State released any new mandates or initiatives that would impact spending? Have we actually purchased what was projected or are the funds still unused?
And finally, I’d expect to be updated regularly about student performance. Are our students performing well or underperforming? In what specific areas? This can often be a good indicator of whether the previous budget was created appropriately or if funds need to be reallocated during the upcoming budget process in order to avoid tax increases. After all, isn’t the ultimate goal to ensure all of our students find success and reach their fullest potential?
