Week 2 Part 3: Understanding TEA Budgeting Guidelines

While reading TEA Budgeting Guidelines January 2010, I learned many concepts that I did not previously know, as well as gain a better understanding of familiar concepts. I learned that the district budgeting process is comprised of three phases: planning, preparation, and evaluation. Each of these phases are equally important to the process. I learned that there are several types of budgetary approaches that a district may select, though many districts utilize a hybrid of one of the following models: line-item budgeting, performance budgeting, program and planning budgeting, zero-base budgeting, and site-based budgeting. Each of these budgeting approaches has its own advantages and deficiencies. Something helpful that I learned was the idea of outcome-focused budgeting, also known as a mission-driven budget. This type of budgeting is associated with government planning processes. Governments that are mission-driven, as opposed to rule-driven, are more efficient, effective in achieving goals, are more innovative and flexible, and have higher morale. In addition to this I learned about some legal requirements for budgets, such as when and how the budget is to be reported to the public. Another key learning for me was how important projections of enrollment, staffing, and facilities are to the budgeting process.

There is much new information I have learned in regards to school finance and budgeting that will help me contribute to developing a district budget. Through reading the TEA Budgeting Guidelines January 2010 I am confident I can identify the budgetary approach or hybrid models of my district or any district I work for in the future. I feel I could name some advantages or limitations of the different types of budgeting approaches, which would allow me to suggest an appropriate budgetary approach. I can apply the understanding of the three phases of the budgeting process through budget planning, budget preparation, and evaluation. I will work to apply a mission-driven approach to each of these phases in order to move my district towards a more effective goal-oriented budget. Understanding all of the budget guidelines is an enormous task, but reading this document has allowed me to better understand various facets of the budgeting process.