Goal-Driven Budget Development

Goal-Driven Budget Development

The idea of a goal-driven budget should not be unique to the world of education.  I’m certain the same practice is found in businesses across the world, as well as many other organizations that have to answer to a “bottom line.”  Goal-driven budgeting is exactly what it states…developing a budget based on the organization’s goals for the year  or budget period.  Dr. Arterbury simply states, “The purpose of a goal-driven budget is to assist in the attainment of a shared vision for the school district and each campus.”

With so much accountability in education, including accountability for finances and collaborative decision making, it’s difficult to imagine how any school district can get around designing their budgets based on the district goals.  In reviewing our District Improvement Plan, and having been part of the process, it is evident that Huffman ISD is a goal-driven budgeting district.  I feel strongly that we use our resources very well and that we are most considerate of each penny we get.  We are a 3A district with little/no industry to support our tax base.  We rely solely on property owners as our tax base and the funding from the state and federal branches.  So, every penny we receive in funding is important to us.  We have a collaborative process in the budget development process, and all budget decisions are based on the Board and District goals for the year.  We review the goals, review needs, review current and new programming mandated by the state or federal levels, consider a “minimum” figure of funding we will be receiving, then start the budget process from there.  We depend on our CFO to keep us updated on projections and any legal changes for the following year as we go through the process.  We plan very conservatively, as this is an expectation of our Board.  They require a balanced budget for approval.  They ask questions about how the budget relates to the goals, so they are involved in the process as well. 

From a high school principal standpoint, goal-driven budget development makes the budgeting and planning process much easier.  Our committee sets goals based on Board goals for the district; we know how much money we will be allocated; we look at the needs for each program and start plugging in numbers. I recall one of my first years as principal of my high school having a discussion with the campus committee about the needs in our science department.  I had the science team develop, in advance, a needs list along with prices for the items needed.  The committee realized since getting our science scores up was a goal for our campus, we’d need to put the money into that area.  I can always ask, as well, when we develop the budget, “Which goal does your request meet and how will that purchase help us meet that goal?”  The process keeps spending in perspective and prevents wasteful spending.