I found TEA Budgeting Guidelines, Update 14, from January 2010 to be a very beneficial document as well as one I will use in the future during the budget process. Even though the document was very lengthy I found it very easy to read and pick out key points. I felt the preface of the document went right along with what we have been discussing and studying up to this point about school districts budget process in terms of defining purpose of budget as well as key points.
I learned that the budgeting process is made up of three phases: planning, preparation and evaluation. There are several budgetary approaches used. They are: Line-item budgeting, Performance budgeting, Program and Planning – Programming Budgeting, Zero-Base budgeting, Site-Based Budgeting and Outcome-Focused Budgeting. I gained information on each type, an overview of how they work along with the advantages and disadvantages of each. I was able to learn more about state laws/ TEA regulations and the budgeting process, again building on Part 2 of assignment as well as gaining a better understanding of budget functions. The resource guide contained samples of budgeting calendars and helpful charts. The rest of the document went into more detail on functions and allocations. I also gathered the importance of revenue projections.
This document contained a wealth of information. In fact it was a little overwhelming. I do have a better understanding of some aspects from the last two week’s assignments but still do not feel comfortable with developing a district budget. I do believe the more I learn about developing the budget the more helpful and useful this document will become. It is a document I will keep close for a resource. I have learned a lot the last two weeks but still have a way to go. Having a document like this one gives me a peace of mind knowing I will be able to reference and look back over as needed.
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