Budgeting

Catherine C. Sielke

School budgeting is the process for securing resources and allocating those resources to provide instructional and noninstructional programs that support student learning. Budgeting is a tool for achieving a school or school district's mission, goals, and objectives. The budget document, a result of the budgeting process, is a policy statement of what is valued. A public administration model describes budgeting as clusters of decisions: process, revenues, expenditures, balance, and implementation. Decisions about process determine time lines, who the decision makers are, and the level of authority they have. Several theoretical models of budgeting processes occur in the literature. Budgeting models are generally developed/used by the federal level of government first, and then they trickle down for experimentation in the education arena. Budgeting models mostly describe estimating expenditures with little attention paid to revenues. Line item, incremental, and earlier program budgeting models are described as top-down processes with few stakeholders involved ...

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