Superintendent's Roles and Responsibilities in the Budgeting Process

Summary

Based on my interview with Ms. Vicki Jones of Leggett ISD, I believe the superintendent plays a vital role in the development of the district budget and holds a great responsibility for its success. TEC 44.002 says that “the superintendent shall prepare, or cause to be prepared, a proposed budget covering all estimated revenue and proposed expenditures of the district for the following fiscal year.” Ms. Jones shared with me the TEA Summary of Finance Template and we talked about how to use the template to estimate revenues. She says that the template is essential in determining the expected revenues and a good starting place for the budget process. In her opinion, the superintendent’s most important role is to make sure that the district’s primary programs are funded each year. Once the next year’s revenues are estimated, she and the business manager compare the amount to the previous year’s budget to determine if any cuts are needed in programs or personnel.

The other important responsibility is to get input from campus level administration and the site-based committee. There are also board members and other key stakeholders who must be included in the process. As the budget is developed, it is vital that the process is open and that the public is kept informed at all times. The superintendent works closely with the business manager throughout the process and depends on her expertise in finance to help prepare a workable budget for the district.

Reflection

Overall, I found the interview very interesting. Even in a very small district such as ours, the preparation of the budget is a monumental task. There are steps that must be followed, and dates and guidelines that must be met regardless of the size of the district. Even though the business manager is responsible for much of the school’s finances, the superintendent must also have a good working knowledge of school finance in order to effectively develop the district budget. The superintendent must also have the people skills to work with all the different persons and groups who have input during the budget process. In our district, with a decline in enrollment, the superintendent must deal with a shortage of funds for the coming year. There are difficult choices that must be made and the superintendent will be required to fight the public relations battles when cuts are announced. It is not an enviable position to hold.