EDLD 5342 Week 2; Part 4

The superintendent is ultimately responsible for all aspects of the day-to-day district operations.  A significant portion of that responsibility falls under the area of budgeting.  The Texas Education Code Section 44.002-44.006 specifically states that “the superintendent is the budget officer for the district and prepares or causes the budget to be prepared.” 

While the superintendent is ultimately responsible, their level of involvement will vary depending on the size of the district.  During the interview with my superintendent, this was a point that was emphasized.  My superintendent stated that,

I know some superintendents in smaller districts who actually are responsible for the financial side of the district to the extent that they handle all budgeting, paperwork, communication with the state, etc.  In our district, I oversee the budgeting process.  The CFO and I discuss the process, then meet together throughout the time we are preparing the budget.  Since we are going to zero-based budgeting this year, after campus projections are turned in, I will go over these, as will the CFO.

The superintendent’s role in the budgeting process should also ensure that all stakeholders are involved.  As Dr. Arterbury explained in the lecture, budgeting is part of the “total planning process of the school district.”  Superintendents must work collaboratively with stakeholders and the board to first establish the goals of the district.  Once the district goals are established, then campuses and departments must align their individual goals to that of the board and the district.  The goals then drive the budget.  Since the development of the district goals essentially drive the development of the budget, then the superintendent’s involvement in this process is critical.  This involvement allows all stakeholders to justify expenditures. 

The superintendent must also have a strong working knowledge about the TEA Financial Accountability System.  Most often, the superintendent is going to rely on the expertise of the chief financial officer; however, since the superintendent is the one person that is legally responsible, then it is critical that they understand the process. 

Reflection:

As an aspiring superintendent, I must admit that the budget process is the most intimidating part of the superintendent’s roles and responsibilities.  It is an enormous responsibility that requires a knowledge base that most “educators” don’t necessarily have.  The budgetary process is usually an area in which accountants or CFO’s are more knowledgeable.  For this reason, I believe it is critical for the superintendent to develop a strong advisory team to assist with the budgeting process.  In my district, the superintendent has established a superintendent’s cabinet that is responsible for collaboratively working together to develop the district budget.