Smart School Budgeting: Resources for Districts October 3 , 2012 Chad d’Entremont, Ph.D. Rennie Center for Education Research & Policy
Smart School Budgeting Overview Data-driven decision making is needed to maximize school districts’ investments in teaching and learning. Ideal: School budgets are built from comprehensive information systems that link financial data and educational outcomes. Reality: These systems rarely exist. School budget models are often constructed piecemeal over time to meet new and emerging needs. To address this gap, Smart School Budgeting: Resources for Districts offers a guide to relevant literature and tools in school finance research.
Overview of the toolkit Section 1: Introduction Section 4: Strategies for analyzing The state of school budgets current spending Formulas to analyze budget Why local budget analysis is needed allocations Section 2: Setting goals Budget analysis in practice Transparency and communication Evidence for reallocation strategies about resource allocation Research on spending in classrooms Section 3: Types of budgets Section 5: Tools for budget Popular school budgets (table) analysis Site-based budgets Tools for budget analysis (table) Student-based budgets / Weighted Section 6: Cost saving strategies student funding Outsourcing Examples of cost saving strategies
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Section 1: Introduction Most school finance models are not designed to support current education reforms, such as uniformly high levels of learning across diverse populations. Existing funding arrangements may be so complex they don’t lend themselves to a comprehensive budget strategy focused on school goals. Local budget analysis is needed to help school districts better support the needs of students, families, educators, and community. Budget changes can be unpopular with the school community. Using analysis to support reallocation decisions may address common problems, such as: targeting achievement gaps alignment of resources to support learning improvement agendas managing the politics of learning-focused leadership developing the human capital of the school or districts
Section 2: Setting goals Identifying ambitious goals — and designing a budget so all elements support those goals — may improve how education dollars are spent. Research- and practice-based steps for goal-setting: 1. Use self-examination and stakeholder communication to identify and clarify beliefs, values, expectations, and strengths. 2. Identify needs and priorities of all students by examining disaggregated data. Build goals based on this data. 3. Track where money is currently allocated, assess available resources, and align spending with goals. 4. Continually evaluate progress towards goals.
Section 3: Types of budgets Budge get What t is it? Pros Cons Resou ources ces Financial Focuses on measuring/ Most useful for Accounting for Based on standard cost of evaluating outcomes. measurable Local and State inputs multiplied by number Provides useful info for activities (e.g. School Systems of units of an activity to be consideration and Perfor orma mance nce vehicle provided in a time period. evaluation by (Ch. 3) -based maintenance). Descriptions of each administrators. Lack of reliable program included in the Each school given flexibility Incentive-Based standard cost budget. over budgets if they meet Financing of information. goals. Schools Decentralizes budget Those who best know authority and process. needs make decisions. Training required Resources allocated to Provides greater control to manage the See “Site -based individual sites and and reporting of school- process. Site-base sed budgets” on budgetary authority granted level data and May be a burden to school. accountability. page 8. to some local Allows for aligning goals with Staff/community given a managers. resources. voice, generating public Considered practical. support.
Section 4: Strategies for analyzing spending Districts must understand how money is being spent to create a realistic and needs-based budget moving forward. In this section, the guide discusses literature on the following topics: Formulas to analyze current budget allocations Budget analysis in practice Evidence for reallocation strategies Research on spending in classrooms
Section 5: Tools for budget analysis Name me of hor Type e of Author Purpose rpose Comm mments ents tool ol data Tools s to comp mpare against st ot other distr tricts ts For summary figures and tables, visit Education the “Finance Graphs” page. Provides financial information on Finance For specific school district finance data, NCES National public elementary and secondary Statistics comparisons with other districts, and education. Center district fiscal/non-fiscal data over time, visit “Data Tools”. Interactive Excel file that can be Includes information about school used to make cross-district District districts’ full -time employees, total per comparisons on finance and Analysis, pupil expenditures, expenditures by MA budgeting in Massachusetts. Review, & District source, and out-of-district expenditures. DESE Allows users to compare district Assistance Foundation budget & Ch. 70 aid trends expenditures with multiple Tools (DART) are also displayed. comparison MA districts and with For a manual, click here. state averages. Online interactive map that displays MA The bar graph shows average spending MA school districts’ actual spending Education Budget across a variety of categories. in health insurance and special Spending by & District Useful if districts are interested in education costs compared to District Policy actual vs. foundation budget allocations amount that the foundation budget Center for certain education spending areas. deems appropriate.
Section 5: Tools for budget analysis, cont’d. Name me of Type e of Author hor Purpose rpose Comm mments ents tool ol data Tools s to assess ss imp mpacts cts of manipula pulati ting ng budget et allocati tions ns Set of interactive Excel files include: Smarter o Calculate the impact of changing Spreadsheets can be easily Budgets, Smarter class sizes. manipulated, even by those who do District Smarter Budgets o Elementary staffing decision tool. not have finance backgrounds. Schools o Sample transportation expense Useful for preliminary calculations. summary table. Allows users to see the effects of Builds on data from large urban District manipulating several key budget levers districts. Resource District on a “model district” budget. Uses national data, but does not Allocation ERS (Large Key levers include: class size; teacher allow users to plug in other district Modeler urban) compensation; PD; SPED; and data. (DREAM) instructional time. Click for more information. Allows administrators to analyze Non-electronic tool containing current budget and help make Reallocating printable forms to be filled out by decisions to reach goals. Resources hand. Two categories of tools: for School CSRI District Links in “Content” box provide o Analyze the current use of resources Improve- more information. o Help deciding how to best use ment Complete all forms or only those resources to accomplish school that are appropriate. improvement goals.
Section 6: Cost saving strategies Little school finance literature focuses on cost saving strategies due to a lack of research evidence. This section discusses the following topics: Outsourcing Examples of cost saving strategies Focus us are rea Stra rategie egies Related ed re resources ces (hyperli rlink nk) Better Return on Investment Provide schools with “lump sum” budgets and encourage Investing in Improvement: Strategy and them to align new budget with strategy. District ct Resource Allocation in Public School Divide district into zones based; reallocate based on zones. funding Districts strategy Close or combine schools with declining enrollment. A Case Study of District Decentralization and Site-Based Use federal money creatively. Budgeting Alter student schedules to provide time for teachers: allow students to volunteer or take college courses. A Strategic Spending Review of Teaching and Syracuse City School District Offer low-enrollment courses once every 3 years, or learning ng time combine upper level classes. Is Online Learning Cost-Effective? Integrate online learning.
Thank You! For additional information, email or call: Chad d’Entremont 617-354-0002, x17
About the Rennie Center The Rennie Center’s mission is to develop a public agenda that informs and promotes significant improvement of public education in Massachusetts. Our work is motivated by a vision of an education system that creates the opportunity to educate every child to be successful in life, citizenship, employment and life-long learning. Applying nonpartisan, independent research, journalism and civic engagement, the Rennie Center is creating a civil space to foster thoughtful public discourse to inform and shape effective policy. For more information, please visit www.renniecenter.org
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