EN0292-S33 Special Topics in Engineering New Frontiers of Solid
School Budgeting Fall Conference/Presentations/8;30-9;20 Bubness.pdf•Evaluating new proposals S32...
Transcript of School Budgeting Fall Conference/Presentations/8;30-9;20 Bubness.pdf•Evaluating new proposals S32...
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Government Finance Officers Association
School Budgeting
October 11, 2019
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Why Budgeting?
More than just a financial exercise
Bringing the goals and strategies of a
district to fruition
Making connections between desired
outcomes/service provision and the
dollars
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The Process Brings Together Strategic
Academic Planning and the Budget Process
…strategic planning and the budgeting process are merged to create a process for strategic
use of resources in the district:
In Smarter School Spending…
Merging these processes allows for greater alignment of district strategy
and finances, and allows the district to balance financial decisions as tradeoffs for increasing strategic investments in
students
Budget Process
Academic Strategic Planning
1. Strategic Plan
2. Strategic Finance Plan
3. Strategic
Annual Budget
…strategic planning and budget processes happen in parallel tracks
that don’t intersect:
In many districts…
Academic Strategic Planning
Budget Process 2. District Budget
1. Strategic
Plan
When these processes happen in isolation, a district is at risk for creating a strategic plan that cannot be funded and a budget
that has no strategic basis
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Background & Development
Best Practices in School Budgeting developed by GFOA in
conjunction with the Smarter School Spending website with input of
several districts and other experts (http://gfoa.org/pk-12-budget)
Smarter School Spending developed in partnership with four
districts working closely with consultants on their budget process
(http://smarterschoolspending.org/)
Award for Best Practices in School Budgeting is the new GFOA
budget award based on the Best Practices in School Budgeting
(http://gfoa.org/school-budgeting)
Alliance for Excellence in School Budgeting
is an early adopter group of nearly 100 districts
formed by GFOA to aid implementation
(http://gfoa.org/alliance-excellence-school-budgeting)
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S5
Best Practices in School Budgeting
1. Plan and Prepare 2. Set Instructional Priorities 3. Pay for Priorities 4. Implement Plan 5. Ensure Sustainability
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How are they related?
S6
Best Practices
Guidelines
Aw
ard
Resources
Smar
ter
Sch
oo
l Sp
en
din
g
Core Concepts
Plan and Prepare
Set Instructional
Priorities
Pay for Priorities
Implement Plan
Ensure Sustainability
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Implementing the Best Practices
Not meant as an outright replacement of
your existing budget process
Framework to integrate current efforts to
help move the bar forward
Way to help identify areas that may need
improvement
Not a linear path - focus on areas of most
immediate benefit to gain quick wins
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First – How to Begin
Emphasis on planning and setting the
stage
• Collaboration
• Framing the process
• Baseline performance
• Engagement
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Best Practices in School Budgeting
1. Plan and Prepare A. Establish a Partnership between the
Finance and Instructional Leaders B. Develop Principles and Policies to
Guide the Budget Process C. Analyze Current Levels of Student
Learning D. Identify Communications Strategy
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Establish a Partnership between the
Finance and Instructional Leaders
Collaboration between the academic and financial
leadership of a district is key to the Best Practices in
School Budgeting
Aligning the district’s scarce resources to programs that
have the greatest impact cannot be effectively or efficiently
done with the district working in silos…
Supports providing governing board with better
options/ideas for consideration
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Developing Principles
Use as a way to set tone/change culture
• Focus on students
• Data
• Cost-effectiveness
• Equity
• Long-term
• Transparency
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Developing Policies
General Fund Reserve
Definition of a Balanced Budget
Asset Maintenance & Replacement
Financial Emergency Policy - School
Long-Term Forecasting
Budgeting and Management of Categorical Funds
Budgeting for Staff Compensation
Program Review and Sunset/Alternative Service Delivery
Year-End Savings
Funding New Programs
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Analyze Current Levels of Student
Learning Collecting performance data
• Develop a well-rounded perspective on student performance
• Ensure data is – relevant, consistent and can be disaggregated
Measuring student performance • Comparison against a standard of proficiency
• Relative improvement
• Changes over multiple years
Data culture
Focus on future needs
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Identify Communications Strategy
Communication strategy components:
• Process overview
• Explanation of decisions
• Stakeholder engagement
Implement communication strategy
• Identify the messengers
• Identify target audience and tailor messages
• Select communication channels
• Gather feedback and adjust
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Key Resources
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Collaboration Case Study: https://smarterschoolspending.org/resources/gfoa-best-practice-establish-partnership-between-finance-and-instructional-leaders Principles Example: http://smarterschoolspending.org/resources/district-examples/portland-public-schools-budget-principles Policy Templates: http://www.gfoa.org/step-1-plan-and-prepare Engagement Case Study: http://smarterschoolspending.org/resources/district-examples/traverse-city-area-public-schools-elevator-speech-case-study
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Second – What is the Focus
Establishing direction
• Goal-setting
• Deep dive on issues
• Develop strategies
• Prioritization
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Best Practices in School Budgeting
2. Set Instructional Priorities A. Develop Goals B. Identify Root Cause of Gap between Goal and Current State C. Research and Develop Potential Instructional Priorities D. Evaluate Choices amongst Instructional Priorities
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Broader Goal Purpose
Two-fold:
• Direction
• Expectations
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Connections
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Strategic plan
Long-term
financial plan
Capital plan
Budget Results
evaluation
GOALS
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Develop Goals
SMARTER framework:
• Specific - precise outcome or result
• Measureable - verifiable, ideally quantifiable
• Achievable - grounded in reality
• Relevant - focused on student achievement
• Time-bound - short and long-term objectives
• Engaging - reach for ambitious improvement
• Resourced - finances aligned with goals
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Moving beyond…
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“Every student will graduate college and
career ready”
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Major Goal: Immediate Investment in Struggling Students
Sub-Goal: ELL Students. Fund programs aimed at closing the achievement gap of English Language Learner (ELL) students
What is the need? LCS spends less on ELL students than comparison districts. The LCS ELL population is growing steadily as the student achievement rates continue to be low
Specific - Adds Precision to the Major Goal
Relevant – says why this goal matters
Example: Lake County Schools,
Florida
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Example: Lake County Schools,
Florida What will the District do?
Determine programming options
Compare options by potential A-ROI
Select highest return option(s)
What will it cost?
What gains does the district expect?
Year 1 Year 2 Year 3
$1.9 million $2 million $2 million
Measure Proj. ’15
Act. ’15
Goal ’16
Goal ’17
Goal ‘18
Goal ’19
ELL Grad. Rate 70% 57% 70% 80% 90% 95%
Achievable Clear path
laid out
Resourced – Est. cost for budget
Measureable, Time-bound, & Engaging
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Define and Distribute Goals
Defining goals for academic achievement
and distributing goals to schools
• Assess the district’s strategic environment
• Set SMARTER goals for multi-year district-
wide improvement
• Understand baseline performance at the
school level
• Set school site goals
S24
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Measurability – Setting Targets
S25
District Example (from budget doc) - http://www.fultonschools.org/en/divisions/finserv/Pages/Budget-Services--.aspx
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Measurability – Another Example
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Identify Root Cause of Gap between
Goal and Current State
Rationale for root cause analysis
• Move beyond addressing symptom level
solutions
• Find underlying cause of issue
• Process should involve different perspectives
– not only to assist analysis - but also develop
a broad base of support to implement
solutions
Possible technique – 5 Whys
S27
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Root Cause Analysis Example
S28
A Root Cause Analysis on Special Education from Beaverton
Q. Why are so few 8th graders who receive special education not meeting State standards? A. They are not prepared to meet the standards.
Q. Why are they not prepared to meet the standards? A. They lack access to appropriate instruction in grade level content.
Q. Why are they not participating in general education classes, where they can get instruction in grade level content? A. The general education teacher may not have the tools or skills to address behavioral needs and scaffold instruction.
Q. Why do general education teachers feel unprepared to instruct students who receive special education services? A. Professional development for general education teachers may not support how to instruct students with varied learning and behavioral needs.
Q. Why doesn’t professional development support these skills? A. The budget for professional development to support special education students is provided exclusively by the special education department, which only trains special education teachers.
! Solution: We need to change the budget so that professional development for helping special education students goes to all teachers, not just special education teachers.
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Research & Develop Potential
Instructional Priorities
What is an instructional priority?
• Strategy for overcoming identified problems and achieving stated goals
How to research and develop instructional priorities? • Look at proven practices
• Guidelines for development
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Inputs Activities/
Strategies Outputs
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Evaluate Choices between Instructional
Priorities
Identify and describe the options
• Does the option meet the guidelines?
• Reduce/organize options
Consequences of decisions
• Impact, affordability, feasibility, support
Public engagement
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Key Resources
S31
Inputs Activities/
Strategies Outputs
Goals Case Study: http://smarterschoolspending.org/resources/district-examples/lake-county-school-district-smarter-goals-case-study Root Cause Analysis Case Study: http://smarterschoolspending.org/resources/district-examples/beaverton-school-district-root-cause-analysis-case-study Instructional Priority Planner Tool: https://smarterschoolspending.org/resources/instructional-priority-planner Priority Setting Tool: http://www.gfoa.org/pk-12-budgeting-evaluating-options
Specific Measureable Achievable Relevant Time Bound Engaging Resourced
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Third – How to Fund
Allocating/finding resources
• Analyzing current programs
• Evaluating new proposals
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S33
Best Practices in School Budgeting
3. Pay for Priorities A. Applying Cost Analysis to the Budget Process B. Evaluate & Prioritize Use of Resources to Enact the
Instructional Priorities
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Apply Cost Analysis to the Budget
Staffing analysis
Cost of service analysis
• Per unit costs
• Cost per outcome
• Relative cost per outcome
• Academic return on investment (A-ROI)
But – crucial to understand the need for
pairing context with analytical results
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A-ROI
Academic Return On Investment
• Basic formula:
Or, more simply:
S35
A-ROI = ((Learning increase) x (Number of students helped))
Dollars Spent
Measure of Student Success (BANG) Amount Spent (BUCK)
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What is Success?
Program A Program B
100 additional graduates 75 additional graduates
$10,000 $5,000
$100/graduate $66/graduate
1% A-ROI 1.5% A-ROI
Which do you go with?
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A-ROI Themes from Smart
Practices
Establish your own principles of A-ROI
Recognize that not all forms of evidence are equal
Be meticulous about the research question and outcomes
Make sure the program is implemented well
Make the results resonate
Specify the outcome you are measuring and how it will be measured
Avoid common decision-making pitfalls
S37
GFOA Research Paper -http://www.gfoa.org/sites/default/files/AROIWhite%20PaperFINAL.pdf
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How to Pick AROI
Candidates
Does the program consume a lot of staff time or money?
Are the necessary data readily available?
Are there plans to substantially expand the program?
Does the program serve a large number of people?
Is it politically feasible to make changes?
Is there uncertainty about the program’s effectiveness?
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Evaluate & Prioritize Expenditures to Enact
the Instructional Priorities
Finding resources
• Revenues, sunset existing programs,
efficiencies
Weighing trade-offs
• Consistency, transparency, data
Overcoming constraints
• Funding limitations, legal issues, culture,
contracts
S39
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Key Resources
S40
> A-ROI GFOA AROI White Paper: http://www.gfoa.org/academic-return-investment-foundations-and-smart-practices AROI Case Study: http://smarterschoolspending.org/resources/district-examples/traverse-city-area-public-schools-academic-roi-case-study Cost Savings Idea Tool: https://smarterschoolspending.org/resources/cost-savings-options-screening-sizing-tools Strategic Abandonment Tool: http://www.gfoa.org/pk-12-budgeting-strategic-abandonment-tool Procedural Justice Case Study: https://smarterschoolspending.org/resources/gaining-commitment-paying-your-priorities-0
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Cost Savings Options
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https://smarterschoolspending.org/resources/cost-savings-options-screening-sizing-tools
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Next – Put Plans to Action
Implementing with fidelity
• Financially
• Clear steps/responsibilities for implementation
• Impacts to school sites
• Communicating through the budget
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S43
Best Practices in School Budgeting
4. Implement Plan A. Develop a Strategic Financial Plan B. Develop a Plan of Action C. Allocate Resources to Individual School Sites D. Develop Budget Presentation
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Strategic Financial Plan Framework
Reference to district’s strategic plan
Goals for the district
Description of the instructional priorities
Evaluation criteria for student outcomes
Funding of instructional priorities
Long-term forecasts
Analysis of scalability to impact
Review trigger
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Co-Dependency
“Good financial planning without aspirations
is accounting. Great aspirations without
financial planning is a recipe for disaster.”
- Former Minneapolis Mayor R.T. Rybak
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Plans vs. Planning
“Plans are nothing, planning is everything”
-General Dwight D. Eisenhower
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Again – the Connections
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Strategic plan
Long-term
financial plan
Capital plan
Budget Results
evaluation
GOALS
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Strategic Planning – Breakdown
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Ground
Mission
Strategic Priority
Areas/Themes
Strategic Goals
Objectives
Strategic Initiatives
Measures
& Targets
35,000 ft.
15,000 ft.
Vision
25,000 ft.
What is our purpose? What do we do?
What are the main focus areas (“Pillars of Excellence”) of our business?
What results do we want to satisfy our customer/stakeholder needs?
How will we evaluate performance to know if we are achieving the results we want?
Specifically, what projects and programs
will lead to the desired results?
What continuous improvement activities are needed to get results?
What is our picture of the future? Customer/
Stakeholder Needs
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Strategic Planning – Key Steps
1. Initiate the process
2. Prepare a mission statement
3. Assess environment
4. Identify critical issues
5. Agree on limited number of broad goals
6. Develop strategies to achieve goals
7. Create action plan
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Strategic Planning – Key Steps (continued)
8. Develop measurable objectives
9. Incorporate performance measures
10. Obtain approval of plan
11. Implement plan
12. Monitor progress
13. Reassess strategic plan
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GFOA Best Practice - http://www.gfoa.org/establishment-strategic-plans
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Strategic Financial Planning
Process
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Staff Task
Board & Staff Task
Board & Staff Task
with Critical Point of
Public Input
KEY
Strategic Planning
Identify & Confirm
Critical Issues
Analyze Financial Trends,
Debt, & Develop Forecasts Analyze Critical Issues
Identify Imbalances
Financial Strategy Workshop
Prepare Strategic Financial
Plan
Implement & Monitor
Implement through
Budget
Deliberate &
Approve Critical
Assumptions
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Strategic Financial Plan –
Recommended Components
Reference to district’s strategic plan
Goals for the district
Description of the instructional priorities
Evaluation criteria for student outcomes
Funding of instructional priorities
Long-term forecasts
Analysis of scalability to impact
Review trigger
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Example - Lake County Schools, FL
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‘Balance Sheet’ Approach S54
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Develop a Plan of Action
Taking the steps to ensure instructional priorities are successful
The following elements should be included in the plan of action:
• Instructional priorities
• How the priorities will be funded
• Actions intended to implement and fund priorities
• Sponsorship structure
• Sources of evidence that action is occurring
• Process for review and adjustment
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Allocate Resources to Individual School
Sites
Districts, particularly those with multiple schools sites, need to have a clear and transparent method for allocating resources to each school site
GFOA does not advocate a specific method between staffing ratio and weighted student funding methods, but ensure: • Use of current enrollment
• Supported by solid rationale
• Transparent
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Develop Budget Presentation
Fundamental organization of the budget:
• The Challenges
• Goals – remember SMARTER framework
• Strategies and programs
• Financial plan
• Risks to long-range financial sustainability
Telling the district’s story
Use as a communication device
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Example Budget Document
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https://smarterschoolspending.org/resources/district-examples/goochland-county-public-schools-budget-document
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Key Resources
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Strategic Financial Plan Template: https://smarterschoolspending.org/resources/strategic-financial-plan-template District Strategic Financial Plan Example: http://smarterschoolspending.org/resources/district-examples/lake-county-school-district-strategic-financial-plan-case-study Case study/District example – Allocation Methodologies: http://smarterschoolspending.org/resources/district-examples/beaverton-school-district-allocation-models-case-study Budget Document Example: https://smarterschoolspending.org/resources/district-examples/goochland-county-public-schools-budget-document
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Finally - Sustaining
Measuring results and evaluating process
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Best Practices in School Budgeting
5. Ensure Sustainability A. Put the Strategies into Practice and Evaluate Results
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Continuous Improvement
Monitor Strategy Implementation
Evaluate Interim Results throughout the
Year
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What is Monitoring?
“A formal set of processes for comparing budget to actual results to monitor financial performance. Budget monitoring should include analysis of a diverse set of indicators to best inform the analysis and facilitate evaluation of a government’s overall performance. Establishing and conducting regular budget monitoring provides organizations the opportunity to promptly adjust for any significant variances to ensure continuity of program/service delivery.”
GFOA Best Practice - http://www.gfoa.org/budget-monitoring
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Essential Components
Identify elements to be reviewed
How to analyze elements
Level of detail for analysis
Responsibility for analysis
Tools for conducting analysis
Communicating analysis
Action/next steps
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What are Performance Measures?
“Performance measures are used by governments to collect
information about operational activities, achievement of goals,
community conditions, or other environmental factors to better
understand a situation and make informed decisions. Regardless if an
organization has a centralized collection system for performance
measures, the use of performance data should be integral to an
organization’s decision making processes and leaders within an
organization should set expectations that key decisions are
supported by evidence. For optimal use, performance measures need
to be developed considering the potential audience for the information.
As a result, organizations need to identify and track measures at an
operational, managerial, policy making, and community level.”
GFOA Best Practice - http://www.gfoa.org/performance-measures
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Key Conditions
Useful
Relevant
Reliable
Adequate
Collectible
Consistent
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Less Obvious Conditions
Environment – externalities impacting
services
Responsibility – who collects, stores and
disseminates
Systems – leverage systems
appropriately or identify need for new
systems to ease burden of collection
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Comparisons Are Tricky
Comparing/benchmarking measures with other
organizations can lead to misinterpretation
Problems include unique environments,
different measurement approaches, different
ways of measuring and differing service levels
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Resources
Smarter School Spending
• Free resources – including case studies, district examples,
templates, etc.
• www.smarterschoolspending.org
GFOA School Budgeting Resource Center
• Additional resources – more district examples, outside
links, GFOA best practices, etc.
• www.gfoa.org/pk-12-budget
GFOA Best Practices
• http://www.gfoa.org/best-practices
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Upcoming Events
GFOA Annual Conference 2020 – New Orleans – May 17-20 • Preconference session for
school budgeting on May 15
• Other networking opportunities
with school districts
Alliance for Excellence in School Budgeting • November 5-6, 2020 in Chicago
• More information at
http://www.gfoa.org/alliance-excellence-school-budgeting
Additional Trainings on Best Practices in
School Budgeting: • Austin, TX – December 10
• Long Beach, CA – February 4, 2020
• See http://www.gfoa.org/search-for-training
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Questions?
Contact:
Matt Bubness, Senior Manager
Government Finance Officers Association
Research & Consulting Center
312-578-2267