Summary of TEA Budgeting Guidelines:

The superintendent (supt) has the most important responsibility in the budgeting process.  It’s the superintendent’s role to work with the Board and school district personnel to develop a budget based on law (both local and state laws and policies); the supt is to take the lead in this process and work closely with the financial manager in reviewing the templates and district data to be used in the templates. The supt also should ensure that campus and other departmental budgets are developed according to local and state policy and that the funds are expended accordingly; although many people are involved in the budget process, the ultimate accountability falls in the lap of the supt.; Therefore, it’s very critical to have a process in place that allows for frequent and regular oversight of the district budget and spending (use of an outside auditing firm is very important); regular reviews of the budget/expenditures should be scheduled throughout the school year.  Know your Board; work closely with them in the process; know the district and Board goals and be able to justify how the budget supports those goals; know about any special funding requirements and guidelines so that you can ensure the money is being spent the way it is “intended” to be spent; know enough to be able to ask critical questions and find the right answers. Be as resourceful as possible until you (supt) know all the “ins and outs” of the process and the budget requirements.