EDLD+5342+-+School+Finance


 * EDLD 5342 - School Finance **

In my opinion the three biggest events in Texas school finance history are:


 * 1) Mirabeau B. Lamar established public land grants to help fund and build our public school system. He is credited as being the Father of Texas Education because he was the main visionary behind this movement to establish and partially fund public schools in Texas. I think this is the biggest event in the historical background of Texas school finance because it got it all started. Without Lamar pushing for these land grants to establish public schools in each county and two major universities we would be way behind. We also need only to look at our university’s name to see how important he was.
 * 2) The court’s decision in Edgewood v. Kirby got Texas school finance headed in the right direction in regards to equity and equality. This case proved that by using local property taxes to fund local schools our system is unfair and unconstitutional. It helped to promote equitable funding and equal opportunity. This case led to the establishment of what we all know as the Robin Hood plan. This too has its many flaws. We obviously have not achieved equity and equality, but this was another major event in Texas school finance.
 * 3) My third choice for a major event in Texas school finance is the Gilmer-Aiken Act of 1949. This act established the Minimum Foundations Program in which funding for education comes from both state and local sources. This was the first comprehensive framework for our school finance system.

There are many issues impacting the current state formula. In my opinion, the main issue leading to improper funding is the fact that about half of a school district’s funding comes from local funds. These are mostly in the form of property taxes. If every region in the state was exactly the same and properties were evaluated as being equal everywhere, then maybe it would not be so bad. However, it is obvious that some areas have property values that vastly differ from other areas. Sometimes these differences can be just across a city or county line. When school districts tax these unequal properties they are going to get unequal funding. This is an injustice to our educational funding system. Even through recapture, it still is an unfair system. Another issue impacting the state formula is where our funds come from. We depend greatly on the state and federal government and, as we have begun to see, without them we may not be able to fund our schools properly. If there is another solution where we do not have to be as dependent on the state and federal governments for funding, it would help ensure our financial security. The final issue impacting the state formula is the fact that many districts need different amounts of funding based upon their unique setting. There may be a rural school district that has a smaller class size ratio, maybe one with a larger than normal number of special education students, maybe one with a large low socioeconomic rate, etc. This list could go on and on, but the point remains each district is unique and special unto itself. Each district should be funded that way. There are some areas where they try to compensate for the disparities, but there is no perfect system. I think that may be the biggest realization going through this course thus far – we do not have a fair system and it needs an overhaul, but no system is perfect. When they do eventually come up with a better idea for school funding there will still be flaws in it. I just hope it is much closer to being an equal and equitable system.

Equality – Every student has the same access to all programs.

 Examples:

 1) State funding for programs for all students; i.e., Math, Reading, etc.

 2) Local funding that is equal for each similar school regardless of their status; i.e., all elementary schools in the district get the same amount, etc.

Equity – A fair system that responds to the needs of the individual; i.e., state funding for special programs to meet the needs of all students.

 Examples:

 1) Compensatory funds for low SES students

 2) WADA funding for different groups

Adequacy – A school district that receives financial support sufficient to provide support for all programs and all students

 Examples:

<span style="font-family: 'Comic Sans MS',cursive; font-size: 10pt;"> 1) Total allocation of the state foundation program; i.e., when teacher salaries are too low, when textbook prices go up, etc. <span style="font-family: 'Comic Sans MS',cursive; font-size: 10pt;"> 2) Tier I portion of the funding formula’s basic allotment: the cost of education adjustment and the small district adjustment

<span style="font-family: 'Comic Sans MS',cursive; font-size: 10pt;"> While comparing Austin ISD’s Improvement Plan with our district’s plan I noticed a vast difference. The Austin plan had a tremendous amount of introductory information including the attendance and notes from meetings. This was very interesting to me because it is not something that I would have thought to be important, but now seeing it in the document I will probably add it to our campus plan. They also have a much bigger or more obvious focus on the budget in their plan. Our district plan does not really address budget issues or show where funding comes from for the needed improvements. Our plan has nothing even similar to Appendix A in the Austin plan. Our plan is very basic and consists of a table of goals and looks very similar to Appendix B in the Austin plan. Our goals are very specific and it shows our focus for needed improvement. <span style="font-family: 'Comic Sans MS',cursive; font-size: 10pt;"> In regards to the funding sources and how they support various goals, I did not see much evidence of that at all in our plan. There are a few places where it states where the funding is coming from, but not in most places. The Austin ISD plan was much more budget-oriented, but it also did not clearly spell out where all of the money was going to specifically. Appendix A shows where a big chunk is going, but it did not break it down by each category.

<span style="font-family: 'Comic Sans MS',cursive; font-size: 10pt;"> Overall, the Austin ISD District Improvement Plan is more detailed and has a more clear focus with the budget, but I still like our plan more because it focuses on specific goals and areas of concern. I wish our plan was more detailed with budget issues. I think a combination of the two documents would be a great plan. When we finalize our campus plan in a few weeks, I hope to incorporate some of this information into the plan to make our budget more goal-driven.

<span style="font-family: 'Comic Sans MS',cursive; font-size: 10pt;">WEEK TWO ASSIGNMENTS:

<span style="font-family: 'Comic Sans MS',cursive; font-size: 10pt;">Part I: <span style="font-family: 'Comic Sans MS',cursive; font-size: 10pt;"> A school district’s goals and vision should guide all decisions. Specifically, a campus or district budget should be a goal-driven budget. According to our video this week, a goal-driven budget helps attain the shared vision of the district. When district leaders are developing this budget they should be led and steered by the goals of the campuses and district. Many times budgets focus on the essentials and then focus on how to spend what is left. A truly exceptional district will let these goals and areas of focus drive the budget process. When developing priorities of the budget these goals are always at the forefront.

<span style="font-family: 'Comic Sans MS',cursive; font-size: 10pt;"> One way to ensure that your goals influence the budget process is to utilize your campus or district improvement plan. This improvement plan lists all of the areas in need of assistance and usually will tell you what program will be used to address the needs and possibly how much it will cost and from what funding. Many times a campus improvement plan will not specify where the funding comes from and a district-level administrator will ascertain its significance and priority. Sometimes there are grants or federal money available that campus-level administrators may not be aware of. The district can and should utilize all funds available for meeting the budget and also should always keep the goals of the organization as the driving factor.

<span style="font-family: 'Comic Sans MS',cursive; font-size: 10pt;"> Our campus and district improvement plans were written with no clear designation to resources available or how the items would be funded. Through this course I have learned the significance of being very specific with your plan and the funding being utilized. I have also seen how there is a big difference between a goal-driven budget and just a list of goals with a separate budget being adopted. These two items should be united. Our district utilizes our goals and builds the budget around it, but it is not an obvious portion of either plan. I think that could be an area of improvement. If stakeholders took the time to analyze and compare the budget and the improvement plans they would see that there are major portions of the budget spent on our weaker areas noted on the improvement plans.

<span style="font-family: 'Comic Sans MS',cursive; font-size: 10pt;">Part II: <span style="font-family: 'Comic Sans MS',cursive; font-size: 10pt;">Our list is posted on EPIC and Wes's Wiki <span style="font-family: 'Comic Sans MS',cursive; font-size: 10pt;">Reflection: This portion of the assignment was relatively easy because we all came up with same dates. I felt really good after interviewing our Assistant Superintendent of Business. When I logged on to contribute to my group’s Wiki I was shocked. Donna Fong had already posted and it was almost identical to the list I was given. The only difference was that my list mentioned the template from T.E.A. Our group had no trouble agreeing on a top five since we all had the same ones. I guess we are all in districts that know how to timely plan their budget.

<span style="font-family: 'Comic Sans MS',cursive; font-size: 10pt;">Part III: <span style="font-family: 'Comic Sans MS',cursive; font-size: 10pt;">Summary of TEA’s Budgeting Guidelines document: <span style="font-family: 'Comic Sans MS',cursive; font-size: 10pt;">This document has just about everything you need to know in order to create a district budget. It contains general overviews and many specific details that make this document a very valuable tool for any superintendent or chief financial officer of a district. One of the other things that this document offered was some great examples of different ways to develop and implement a budget, as well as, advantages and disadvantages to those methods. The document is very long, but it’s equally beneficial. <span style="font-family: 'Comic Sans MS',cursive; font-size: 10pt;">Reflection of TEA’s Budgeting Guidelines assignment: <span style="font-family: 'Comic Sans MS',cursive; font-size: 10pt;">The main thing I learned from this section is how extremely difficult it can be to develop, manage, and evaluate a district’s budget. The document was extremely insightful and I saved the pdf to my files for later use. I knew it was a complicated task, but TEA’s Budgeting Guidelines really opened my eyes. I have always enjoyed working with budgets, but I can see that if I ever get to be a superintendent it may be something that can overwhelm me. I will need to surround myself with a good strong budget team to help me with the budget cycle. I do not know how any one person could do it alone. Even in the smallest of districts, I would assume the Superintendent has help with the massive undertaking.

<span style="font-family: 'Comic Sans MS',cursive; font-size: 10pt;">Part IV: <span style="font-family: 'Comic Sans MS',cursive; font-size: 10pt;">Summary of our superintendent’s role in the budgeting process: <span style="font-family: 'Comic Sans MS',cursive; font-size: 10pt;">In our district the Assistant Superintendent for Business takes care of most of the legwork related to developing and managing the budget. Our superintendent does play a role during this process, but it is minimal. It is the superintendent’s job to present it to the board for approval, but even that is a shared task. <span style="font-family: 'Comic Sans MS',cursive; font-size: 10pt;">Reflection on our superintendent’s role in the budgeting process assignment: <span style="font-family: 'Comic Sans MS',cursive; font-size: 10pt;">I was a little shocked that the superintendent is not more involved in the development of the budget. Do not get me wrong, he does know what’s going on and does help with the development of the budget, but our assistant superintendent does such a great job he has most of the burden too. Despite the fact that this may seem against my better judgment, I like the way this is done. As a superintendent, you have to surround yourself with capable and competent colleagues. You have to be able to delegate tasks and know that they will get done correctly so that you can expend your time and talents elsewhere. I like the way we are doing it, but I think if I were in that position I would be a little more involved.

<span style="font-family: 'Comic Sans MS',cursive;">Pa rt V: <span style="font-family: 'Comic Sans MS',cursive; font-size: 10pt;">Summary of Types of Input Portion of Interview: <span style="font-family: 'Comic Sans MS',cursive; font-size: 10pt;">Creating, managing, and evaluating the budget can be daunting. It is always a good idea to seek help and input from others on big tasks. The budget may be one of the biggest tasks a superintendent undertakes. In seeking advice or help from others, there are certain areas where each would be better served. For instance: Central Staff might be helpful with salary information, Principals know the needs of their own building and would be better suited to develop their own campus budget (example - status of a copy machine), Site Based Committees may be beneficial for requesting a particular item for their campus (example - new computers), District Improvement Committees would be very helpful in discussions for needs of the district (example - new curriculum, appearance of facilities, staff morale, bonus incentives, etc.), Teacher Organizations could be helpful with discussions related to teacher pay raises, staff morale, teaching tools, etc., Key Stakeholders can have a big influence in the budget (example - transportation routes, facilities, teaching tools, etc.), The Board of Trustees have the final say, as they are the ones that approve the budget. The Board also hears from taxpayers regarding things that not only they want, but also what taxpayers want to see in the district, since it is the taxpayers that elect the Board of Trustees. Remember it is their kids and their money. <span style="font-family: 'Comic Sans MS',cursive; font-size: 10pt;">Reflection on Types of Input Assignment: <span style="font-family: 'Comic Sans MS',cursive; font-size: 10pt;">I did not have any big revelations with this portion of the assignment. Most of the information within this section from the interview was things I already knew. I do think it is very important to seek input from these entities and to listen to their concerns. Input from these stakeholders can help you attain the goals and vision you have for the district.

<span style="font-family: 'Comic Sans MS',cursive; font-size: 10pt;">WEEK THREE ASSIGNMENTS:

<span style="font-family: 'Comic Sans MS',cursive; font-size: 10pt;">PART I:


 * ||  || <span style="color: black; font-family: 'Comic Sans MS',cursive;">District 1 || <span style="color: black; font-family: 'Comic Sans MS',cursive;">District 2 ||
 * <span style="color: black; font-family: 'Comic Sans MS',cursive;">Economically Disadvantaged Students || <span style="color: black; display: block; font-family: 'Comic Sans MS',cursive; text-align: center;">93.3% || <span style="color: black; display: block; font-family: 'Comic Sans MS',cursive; text-align: center;">20.7%  ||
 * <span style="color: black; font-family: 'Comic Sans MS',cursive;">Total Refined ADA Adjusted for Decline || <span style="color: black; display: block; font-family: 'Comic Sans MS',cursive; text-align: center;">3,893.75 || <span style="color: black; display: block; font-family: 'Comic Sans MS',cursive; text-align: center;">4,032.93  ||
 * <span style="color: black; font-family: 'Comic Sans MS',cursive;">Weighted ADA (WADA) || <span style="color: black; display: block; font-family: 'Comic Sans MS',cursive; text-align: center;">5,555.81 || <span style="color: black; display: block; font-family: 'Comic Sans MS',cursive; text-align: center;">4,794.07  ||

<span style="font-family: 'Comic Sans MS',cursive;">Comparing the two districts, it was pretty obvious that District 1 was going to end up with a bigger impact on its WADA because of their larger number of Economically Disadvantaged, Special Education, LEP, etc. In my opinion, that is one thing the state does pretty well in relations to school funding. They realize that it takes more money to educate students in special circumstances. I feel it should be weighted a little heavier though.

<span style="font-family: 'Comic Sans MS',cursive; font-size: 10pt;">PART II: || <span style="color: black; display: block; font-family: 'Comic Sans MS',cursive; text-align: center;">$7,206 || || <span style="color: black; display: block; font-family: 'Comic Sans MS',cursive; text-align: center;">307 ||
 * ||  || <span style="color: black; display: block; font-family: 'Comic Sans MS',cursive; text-align: center;">District 1  || <span style="color: black; display: block; font-family: 'Comic Sans MS',cursive; text-align: center;">District 2  ||
 * <span style="color: black; font-family: 'Comic Sans MS',cursive;">Revenue per WADA @ Compressed Rate || <span style="color: black; display: block; font-family: 'Comic Sans MS',cursive; text-align: center;">$5,044
 * <span style="color: black; font-family: 'Comic Sans MS',cursive;">Total Target Revenue for the M & O Fund || <span style="color: black; display: block; font-family: 'Comic Sans MS',cursive; text-align: center;">$28,422,060.86 || <span style="color: black; display: block; font-family: 'Comic Sans MS',cursive; text-align: center;">$34,987,934.66  ||
 * <span style="color: black; font-family: 'Comic Sans MS',cursive;">Total # of Teachers, Librarians, Nurses, & Counselors || <span style="color: black; display: block; font-family: 'Comic Sans MS',cursive; text-align: center;">281

<span style="font-family: 'Comic Sans MS',cursive;">Trying to figure out the correct formula for calculating the total target revenue for M&O was a bit challenging. We think we figured it out, but I wish I could have found the formula online or within the coursework. Finding the other information was not difficult.

PART III: <span style="font-family: 'Comic Sans MS',cursive;"> In reviewing District 1’s data I noted the following: the majority of their students are poor and Hispanic, the dropout rate is too high (8%), their special groups are rather large (LEP, ESL, CATE, etc.), Staff FTE – 618, Teacher FTE – 265, turnover rate is high (11.3%), taxable value per pupil is low ($35,016), tax rate is low (1.109) [probably due to low income families and their inability to pay a higher tax; therefore, district keeps it low], revenue per pupil – $9,811, expenditure per pupil – $9095, instructional expenditure per pupil – $4841. <span style="font-family: 'Comic Sans MS',cursive;"> In reviewing District 2’s data I noted the following: the majority of their students are white, Staff FTE – 560, Teacher FTE – 265, turnover rate is high (11.1%), taxable value per pupil is high ($866,227), tax rate – $1.33, revenue per pupil – $13,373, expenditure per pupil – $9073, instructional expenditure per pupil – $4651 <span style="font-family: 'Comic Sans MS',cursive;"> In comparing the two districts the following jumped out at me: Imbalance of WADA at compressed rate, District 1’s ADA to WADA was a higher percentage increase than District 2 (but possibly not enough for a small district with the high numbers in special programs), the taxable value per pupil has a huge disparity, District 2’s CATE program does not seem to be a priority based upon their budget, District 1’s Compensatory allotment is much larger than District 2’s because they have a much larger group of economically disadvantage. <span style="font-family: 'Comic Sans MS',cursive;"> Despite the vast differences between the districts, there were also some similarities: the number of students, teacher FTE (265), teacher to student ratio (14.8 & 14.7), turnover rate (11.3% & 11.1%), expenditures per pupil ($9095 & $9073), instructional expenditures per pupil ($4841 & $4651), both districts are similar in regard to Special Education Allotment ($1.9 million on 9%, $1.6 million on 7%), both districts are similar in regard to Bilingual Education Allotment ($834,000 on 41%, $46,000 on 2%). <span style="font-family: 'Comic Sans MS',cursive;"> There are both positives and negatives to using the WADA system for each program. Some potential positive impacts include a smaller gap between property rich and property poor districts. Another positive is providing proper funding for specialized classes that cost more to run (C.A.T.E. classes). A final example of a positive impact is the ability to hire more teachers and obtain more resources. Some potential negative impacts include that although the intent is to provide adequate funding, WADA still falls well short of equity and equality (it alone cannot fix the improper funding). Another negative is that the district, to a large degree, still has the ability to decide what monies go where. If they decide a C.A.T.E. class is going to receive less funding than it takes to run it properly, they can. A final example of a negative impact is the human error involved in PEIMS coding. You hope that each student is coded correctly so that your **W**ADA is accurate. <span style="font-family: 'Comic Sans MS',cursive;"> In conclusion, the evaluation of both districts showed that there is a large disparity in the funding of property poor districts and property rich districts. This is an unfortunate reality of Texas School Finance. ||
 * <span style="font-family: 'Comic Sans MS',cursive;"> In my opinion, the question is worded backwards. The intent of the WADA was to provide more money and professionals in District 1 because of their high percentage of economically disadvantaged students, as well as, many of the other special populations. After reviewing the Snapshots and the Summary of Finances for both districts, it seems obvious that this was not met. District 2 ultimately had more money due to the fact that they had more revenue coming in from their local property taxes. District 2 is a wealthier school district as compared to District 1.

PART IV: <span style="font-family: 'Comic Sans MS',cursive;"> The source of funding for the maintenance and operations fund can come from three locations: local, state, and federal. Some districts do not receive any federal money. In Ferris ISD we receive local property taxes from the taxpayers, funding from T.E.A., and federal funding (e-rate money, in-direct cost, Title I, IDEA B, etc.). The breakdown for Ferris ISD is about 17% local, 75% state, and 8% federal. <span style="font-family: 'Comic Sans MS',cursive;"> With the state government sending us less money, we have been forced to make necessary sacrifices. Luckily our district leaders take excellent care of our finances and we did not have to release any teachers nor other staff. We were also able to give everyone a raise this year. Our district does an excellent job taking the money we receive and spending it wisely. We take the funding and use it appropriately and stretch those pennies as best we can. <span style="font-family: 'Comic Sans MS',cursive; font-size: 10pt;"> The relationship between the sources of funds and the allocations of funds needs to be equal and equitable across all programs in all districts. That kind of perfect school finance world does not exist, but districts must do the best they can to ensure equality and equity between their special programs. They also must ensure that they are receiving all of the proper funding for their special programs too. Finally, districts must ensure that their focus is on education and the best interest of their students. Funding should always be spent in the areas determined to be the most needed. Remembering from last week’s assignments, developing a goal-driven budget is one of the most important jobs of a Superintendent.

PART V:
 * || <span style="color: black; display: block; font-family: 'Comic Sans MS',cursive; font-size: 10pt; text-align: center;">District 1 || <span style="color: black; display: block; font-family: 'Comic Sans MS',cursive; font-size: 10pt; text-align: center;">District 2  ||
 * <span style="color: black; display: block; font-family: 'Comic Sans MS',cursive; font-size: 10pt; text-align: center;">2010 Local District Property Value || <span style="color: black; display: block; font-family: 'Comic Sans MS',cursive; font-size: 10pt; text-align: center;">$145,968,635  || <span style="color: black; display: block; font-family: 'Comic Sans MS',cursive; font-size: 10pt; text-align: center;">$2,916,187,709  ||
 * <span style="color: black; display: block; font-family: 'Comic Sans MS',cursive; font-size: 10pt; text-align: center;">I & S Tax Collections || <span style="color: black; display: block; font-family: 'Comic Sans MS',cursive; font-size: 10pt; text-align: center;">$94,871  || <span style="color: black; display: block; font-family: 'Comic Sans MS',cursive; font-size: 10pt; text-align: center;">$8,836,256  ||
 * <span style="color: black; display: block; font-family: 'Comic Sans MS',cursive; font-size: 10pt; text-align: center;">Chapter 46 (EDA) Totals || <span style="color: black; display: block; font-family: 'Comic Sans MS',cursive; font-size: 10pt; text-align: center;">$572,716  || <span style="color: black; display: block; font-family: 'Comic Sans MS',cursive; font-size: 10pt; text-align: center;">$0  ||

<span style="color: black; font-family: 'Comic Sans MS',cursive; font-size: 10pt;">Group Conclusion:

<span style="color: black; font-family: 'Comic Sans MS',cursive; font-size: 10pt;">District 2 will be able to make payments on existing debt/school funds much easier due to its ability to raise funds through a higher tax base. Even though they have some bond indebtedness, they also are able to collect a significantly higher amount of taxes and when looking at other factors can easily handle the debt. District 1 has a negative fund balance of over $90,000 and District 2 had a fund balance of nearly $7 million. The rich district can dig into the fund balance to get through a financial crisis far better than the poor district. In regards to the facilities, the richer district would have the better facilities and ultimately better student-learning going on. Neither district has anything under Tier I New Instructional Facility Allotment, so neither one is planning on new construction (at least not using those funds). That means what buildings they have in place are being maintained. The extent to which they are being maintained is determined by the funds available and the priorities of the district. The wealthy district is in a much better position because of their fund balance and tax base to have well-maintained facilities. Also a poorer community is typically either more accepting or more silent about run-down facilities.

PART VI: || <span style="color: black; display: block; font-family: 'Comic Sans MS',cursive; font-size: 10pt; text-align: center;">District 2 || || <span style="color: black; display: block; font-family: 'Comic Sans MS',cursive; font-size: 10pt; text-align: center;">$3,835,006 || <span style="color: black; display: block; font-family: 'Comic Sans MS',cursive; font-size: 10pt; text-align: center;">$633,369 ||
 * || <span style="color: black; display: block; font-family: 'Comic Sans MS',cursive; font-size: 10pt; text-align: center;">District 1
 * <span style="color: black; display: block; font-family: 'Comic Sans MS',cursive; font-size: 10pt; text-align: center;">Compensatory Education Allotment

<span style="font-family: 'Comic Sans MS',cursive;">** Group Statement: ** <span style="color: black; font-family: 'Comic Sans MS',cursive; font-size: 10pt;">In order to minimize the difference in student achievement between at-risk students and other students, State Compensatory Education (SCE) funding is designated to supplement the regular education program for students at-risk of dropping out of school. The amount of SCE funds a district receives is based off of the number of educationally disadvantaged students enrolled in that district. The Compensatory Education Allotment for District 1 is roughly six times greater than that of District 2. SCE funds can be utilized for supplemental instructional materials, supplemental instructional supplies, supplemental staff expenses, tutors, tutorial materials, and provide salaries of teachers of at-risk students. SCE funds could also be used to lower the class size. SCE is allocated for supplemental services, staff, and materials in order to positively impact at-risk student achievement. These additional resources also provide the means to address the needs of at-risk students, thereby increasing academic success and decreasing student dropout rate. In poor school districts the compensatory funds are a vital part of their budget. The SCE provide a means for helping students who are in need without having to tax an already financially burdened community. The rich districts can compensate for their lack of compensatory funding because they generally do not have the percentage of students needing special programs and they have the tax base to support these programs locally.

<span style="font-family: 'Comic Sans MS',cursive;">**WEEK FOUR ASSIGNMENT** In our district we spend about $10.8 million dollars on salaries. This equates to about 62% of the total General Operating Fund Budget. This percentage at first glance seemed very low to me and made me think we were not paying our teachers adequately. Upon further review, I began to think differently. I knew that our salaries were competitive with surrounding districts, but I also found that these other districts also use roughly the same percent of their budget. Our percentage is still lower, but not by much. Another realization I had was in relation to our financial situation. We have always been a very financially sound district. Even in the financial crisis that we are in now, we are still doing OK. We were even able to give a raise to all employees this year. The reason we could is probably in part due to the fact that we only use 62% of our budget on salaries. If our salary percentage was as high as 80-85% we would be feeling the budget cuts much harder and would not even be able to consider raises. With all that being said, I do feel that we could increase our spending on salary a bit. In doing so, we would be impacting many other portions of our budget too. If we were to increase salaries by 5% there are positive and negatives. First and most obvious would be a boost in morale. Anytime you can pay someone more for the work they are doing, they will be happier. Secondly, if the district were able to tell the employees “Thank You” with a pay raise, it would reward them for their hard work and dedication. Another positive reason for a pay raise would be for retention. Teachers will probably stick around if they are financially benefiting. Finally, by giving a raise we are competing for salaries at a higher level. We are currently on the low-end of the competitive salary scale in our area. It would be nice to move up that list and have districts compete to catch us. The most obvious negative impact of a 5% pay raise would be the huge amount of money that it would cost. For our small, property-poor, 3A school district it would be a little over half a million dollars in salary increases. That kind of increased spending would have damaging effects on other programs that would have to be cut or reduced. Another negative reason would be that if you did not cut other programs, you would have to dip into your Reserve Funds. With state funding being cut right now, I do not think anybody wants to do that. Salaries and raises are always a hot topic of discussion. This is something that superintendents must have as a priority in order to be successful and long lasting in a district. Not only is it important for the superintendent, but also educators have always been underpaid and I think any extra money we can give them would be well deserved and appropriate.
 * Teachers are underpaid and underappreciated: **

Through my interview, I learned a lot more about how we select an auditor, how they conduct the audit, and why we even do an audit. Auditors help to make sure taxpayer’s dollars are being spent effectively and the district accounting departments are keeping good and accurate records. In our district the Superintendent and Assistant Superintendent of Business solicit proposals from various audit firms. They then interview the perspective auditors so there is a clear understanding of what is expected from the audit firm, as well as from the district. Once the Superintendent has chosen a firm, the School Board would approve of the selection before the audit process would begin. Most audit firms do a preliminary audit where they do some testing of receipts and disbursements. This is usually done right before the end of the fiscal year. Then, once the books are closed by the school district, the auditor will come back to the district and complete their work on the audit. Our business department assists them with whatever they may need or want during that time, but for the most part they stay out of the way for the audit. The auditor will then consult and question the Assistant Superintendent of Business, the Superintendent, and a few Board Members. The auditor will make sure the board is receiving the correct financial information. They will also visit with the Superintendent about the day-to-day operations of the business department. Finally they will also question the Assistant Superintendent of Business regarding internal controls, business office personnel, etc. If the auditor has any minor suggestions, they will let the Superintendent know in the form of a Management Letter. If the auditor notices any major problems in the district’s finances, they will consult with the Superintendent directly and he will take appropriate actions. Once the audit is completed, the auditor will relay his findings to the Assistant Superintendent of Business and the annual audit will be prepared and submitted to the school board for approval. Our school board typically does not ask too many questions about the audit report. They are very pleased with the management of district funds. Our superior FIRST ratings each year seem to keep them pretty happy too.
 * Checking up on Your Tax Dollars: **

<span style="font-family: 'Comic Sans MS',cursive;">**WEEK FIVE ASSIGNMENT:**

<span style="font-family: 'Comic Sans MS',cursive;">Part I Reflection: School leaders must be held accountable for their actions and decisions. Within the Education Code we are given several standards to follow. Unfortunately there have been many leaders who chose not to follow the standards. <span style="font-family: 'Comic Sans MS',cursive;">The standards for professional ethical conduct, practices, and performances are: <span style="font-family: 'Comic Sans MS',cursive;"> (A) Standard 1.1. The educator shall not intentionally, knowingly, or recklessly engage in deceptive practices regarding official policies of the school district, educational institution, educator preparation program, the Texas Education Agency, or the State Board for Educator Certification (SBEC) and its certification process. <span style="font-family: 'Comic Sans MS',cursive;"> (B) Standard 1.2. The educator shall not knowingly misappropriate, divert, or use monies, personnel, property, or equipment committed to his or her charge for personal gain or advantage. **//(REAL LIFE EXAMPLE: In a neighboring district, there was a district-level secretary with access to a district credit card and she bought several things for her personal home.)//** <span style="font-family: 'Comic Sans MS',cursive;"> (C) Standard 1.3. The educator shall not submit fraudulent requests for reimbursement, expenses, or pay. <span style="font-family: 'Comic Sans MS',cursive;"> (D) Standard 1.4. The educator shall not use institutional or professional privileges for personal or partisan advantage. <span style="font-family: 'Comic Sans MS',cursive;"> (E) Standard 1.5. The educator shall neither accept nor offer gratuities, gifts, or favors that impair professional judgment or to obtain special advantage. This standard shall not restrict the acceptance of gifts or tokens offered and accepted openly from students, parents of students, or other persons or organizations in recognition or appreciation of service. <span style="font-family: 'Comic Sans MS',cursive;"> (F) Standard 1.6. The educator shall not falsify records, or direct or coerce others to do so. **//(REAL LIFE EXAMPLE: In a neighboring district, district officials were caught falsifying answer documents on the TAKS test. Their district finances were also in shambles. Things were so bad T.E.A. dissolved the district.//** <span style="font-family: 'Comic Sans MS',cursive;"> (G) Standard 1.7. The educator shall comply with state regulations, written local school board policies, and other state and federal laws. <span style="font-family: 'Comic Sans MS',cursive;"> (H) Standard 1.8. The educator shall apply for, accept, offer, or assign a position or a responsibility on the basis of professional qualifications. <span style="font-family: 'Comic Sans MS',cursive;"> (I) Standard 1.9. The educator shall not make threats of violence against school district employees, school board members, students, or parents of students. <span style="font-family: 'Comic Sans MS',cursive;"> (J) Standard 1.10. The educator shall be of good moral character and be worthy to instruct or supervise the youth of this state. **//(REAL LIFE EXAMPLE://** **//I think we can all think of way too many examples of teachers having inappropriate relations with students.)//** <span style="font-family: 'Comic Sans MS',cursive;"> (K) Standard 1.11. The educator shall not intentionally or knowingly misrepresent his or her employment history, criminal history, and/or disciplinary record when applying for subsequent employment. <span style="font-family: 'Comic Sans MS',cursive;"> (L) Standard 1.12. The educator shall refrain from the illegal use or distribution of controlled substances and/or abuse of prescription drugs and toxic inhalants. **//(REAL LIFE EXAMPLE: In a neighboring district, I know of several specific examples where TEACHERS would come to school high, drunk, or hung-over from the night before. Some of these teachers continued to be employed eventhough district officials knew that they were coming to school under the influence. Some of the teachers would claim that it was an addiction and that they needed help. Then the district would become financially liable to try to help that individual with counseling, AA, etc.)//** <span style="font-family: 'Comic Sans MS',cursive;"> (M) Standard 1.13. The educator shall not consume alcoholic beverages on school property or during school activities when students are present. <span style="font-family: 'Comic Sans MS',cursive;">The standards for ethical conduct towards professional colleagues are: <span style="font-family: 'Comic Sans MS',cursive;"> (A) Standard 2.1. The educator shall not reveal confidential health or personnel information concerning colleagues unless disclosure serves lawful professional purposes or is required by law. <span style="font-family: 'Comic Sans MS',cursive;"> (B) Standard 2.2. The educator shall not harm others by knowingly making false statements about a colleague or the school system. <span style="font-family: 'Comic Sans MS',cursive;"> (C) Standard 2.3. The educator shall adhere to written local school board policies and state and federal laws regarding the hiring, evaluation, and dismissal of personnel. **//(REAL LIFE EXAMPLE: There are many districts that do not adhere to the nepotism laws regarding hiring. Sometimes upper level administrative positions are given to those who have relatives on the board or elsewhere in the upper administration. In other situations, some are able to keep their job because of whom they are related to when they should have been fired for their actions.)//** <span style="font-family: 'Comic Sans MS',cursive;"> (D) Standard 2.4. The educator shall not interfere with a colleague's exercise of political, professional, or citizenship rights and responsibilities. <span style="font-family: 'Comic Sans MS',cursive;"> (E) Standard 2.5. The educator shall not discriminate against or coerce a colleague on the basis of race, color, religion, national origin, age, gender, disability, family status, or sexual orientation. **//(REAL LIFE EXAMPLE: I can remember witnessing and hearing about several instances where teachers are mean, disrespectful, racist, etc. Teachers [and some administrators] are just as bad as the kids sometimes.)//** <span style="font-family: 'Comic Sans MS',cursive;"> (F) Standard 2.6. The educator shall not use coercive means or promise of special treatment in order to influence professional decisions or colleagues. <span style="font-family: 'Comic Sans MS',cursive;"> (G) Standard 2.7. The educator shall not retaliate against any individual who has filed a complaint with the SBEC or who provides information for a disciplinary investigation or proceeding under this chapter. <span style="font-family: 'Comic Sans MS',cursive;">There have been many examples where a school leader has broken the trust of their community and their district. It is unfortunate that they feel the entitlement or that they can get away with it, but these moments tarnish our entire profession. In the situations listed above a district has the ability (and obligation) to enforce consequences for the educator’s actions. The district’s decision is based upon the circumstances, but it could end someone’s career. Some short-range consequences include: paid leave, suspension from duties, leave without pay, adjusted and reduced duties, a write-up in their file, etc. Some long-range consequences include: termination, SBEC could take their certificate away, criminal charges could be filed, etc. <span style="font-family: 'Comic Sans MS',cursive; font-size: 10pt;">In order to prevent some of these situations from occurring, it is a great idea to be proactive. One of the biggest ways to prevent these unethical choices is to lead by example. If the superintendent is seen as a person of outstanding character and he surrounds himself or herself with an ethical leadership team, the teachers have great models of behavior. Another preventative measure is to have a checks and balance system in place for all financial aspects of the district. Any and all monies coming in and going out should have a paper trail to follow. Another preventative measure would be to follow the policies and legal framework with all employees and to ensure proper hiring practices. If the district develops policies and procedures it is equally important to apply them equally to all employees. The final example of a preventative measure that you could take would be to create a position for someone to check and make sure all policies and procedures are being done correctly (i.e., are fundraiser approval forms filled out before the employee starts collecting money, are there at least two people who count all money turned in, is there a paper trail for all money entering and leaving the district, etc.). This position could be an internal auditor that also looks at other aspects of the district and their policies.

<span style="font-family: 'Comic Sans MS',cursive;">Part II Reflection: The self-assessment turned out a little different than I was expecting. Some of my “S”s turned into “C”s. You would think that through more experience and knowledge it would be the other way around. I think I found out that I did not know as much as I thought. Once we got into some of the intricacies of school finance, I saw that I did not have a clue. Now I understand that there is more to learn and more room to grow.

<span style="font-family: 'Comic Sans MS',cursive; font-size: 10pt;">Part III Reflection: EDLD 5342 has been the most interesting course thus far. I have learned several things for the first time and gained a better understanding on several other topics. The lectures were very beneficial and I really liked gaining knowledge and experiences from successful, former superintendents. The videos were easy to understand and covered most of the topics needed for this course. I also enjoyed learning from Dr. Creel during this portion of the program. It is nice to have some one on one time with a great educational leader. I also gained a great deal of experience from our assignments, including spending some great time and wonderful conversations with our Assistant Superintendent of Business, Ron Smith. He really understands how it all works and has a great handle on funding public schools in Texas. I feel blessed to have him as a resource. One of the biggest blessings has been our small group and the other feedback gained from others in our cohort through our discussion boards. I do not think this experience would be nearly as easy without the individuals that I have been working with – what a great group!