School-Based Planning and
Budgeting System
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School-Based Planning and Budgeting System |
The Quest For Improvement
School boards, administrators and community leaders are striving for
better ways to most effectively respond to the learning needs of all students. The quest
for improving the instructional and financial effectiveness of school systems has lead
educational leaders to explore and implement school-based planning and budgeting systems.
There have been several endeavors by various agencies to develop models for the field of
education. Many of these models include the basic processes of planning, programming, and
budgeting. The development of these management system models have been at all levels of
government local, regional, state and national. Regardless of which system or combinations
of systems becomes more acceptable, it appears that there will be much more emphasis on
long-range planning and much more concern for an effective allocation of resources. The
processes embodied in many of these systems, though simply stated, are quite complex in
nature. These processes are:
Resource Utilization
Typically resources available to school systems are less
than equal to their educational needs. Two major inferences emanate from this statement.
One is that the school system should use its human resources, financial and otherwise, in
ways which will take full advantage of their potential benefit.
The second inference is that the effectiveness with which the school system uses its
resources may somehow influence the availability of those resources. This influence could
be exerted in two ways. It is possible that enhancing the effectiveness of school
operations will persuade businesses and private citizens to invest more heavily in the
purchase of education, thus making the available financial resources more equal to the
demands of the school system. It is also possible that over an extended period of time
improvements in the fiscal operations of the school system will produce greater returns on
the educational investment.
The school system exists to produce a set of outcomes and to achieve objectives expressed as specific changes in characteristics of the learners. Inferred in this assumption is a high level of purpose specificity. The experience of business and industry supports the belief that a sharp clear identification of purpose is important to achieve effectiveness of operation. In a School-Based Planning and Budgeting System, clear identification of objectives is strongly supported.
Goals and objectives of the school system can be achieved theoretically in a multitude of ways (program plans), some of which are more effective than others. Quite often the easy way to do things is the accustomed way, but the foregoing rationale implies that there is a major advantage in considering other possibilities. Accordingly, a major design characteristic of a School-Based Planning and Budgeting System is its provision for considering alternative ways of achieving goals and objectives. Existing practice, procedures and devices must not be retained simply for the sake of tradition.
Productivity of the school system can be increased through programs specifically created and directed toward achieving previously defined goals and objectives. The inference is that related activities and services can be handled more productively if they are grouped together. This procedure allows maximum opportunity for the elimination of non-productive overlap and duplication of activities and services. Also, implied in this assumption is that program plans developed within the school or department will be available for examination by others at all management levels of the school system.
Better decisions regarding the selection of program plans and greater benefits from their operation result when the costs thereof are considered not only for the immediate next year but also are known for future years. This is especially the case when equipment is part of the program plan cost. One might ask, "How soon will the equipment require replacement and will resources likely be available at that future time?"
Better decisions regarding the selection of program plans and greater benefits from their application result when outcomes are related methodically to objectives. One of the unique characteristics of education is that many of its products are relatively intangible, in fact, are frequently most difficult to quantify. It is often difficult (and will likely continue to be difficult) to evaluate educational outcomes in relation to educational objectives. However, appropriate combinations of quantitative measurements and formally made professional judgments of educational outcomes are possible and acceptable. The information generated by planned evaluation will prove to be very valuable in the management of resources available to the school system. Consequently, an appropriately designed School-Based Planning and Budgeting System will include a strong emphasis upon the evaluation of educational outcomes in relation to program plan objectives.
School-Based Planning and Budgeting Systems, when properly implemented can assist educational leaders to more fully respond to the education needs of students. Also, this type of management system will provide the organizational structure for achieving instructional and financial accountability.
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