Essay on District Budget Design

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In a time of financial hard ships, balancing a districts budget has become increasingly difficult. As a school board member for the Peoria School district it is important and crucial to effective budget decision making to be educated on the school districts budget design and delegated responsibilities within the system. These decisions need to be made based on the protection of public funds and property. “The legal responsibility for such protection rests solely with the board of education in each school district” (Brimley, Verstengen, Garfield, 2012, pg. 332). Areas vital to this effective decision making of a board member are account practices, superintendent and board member responsibilities for a building budget, key terminology, how…show more content…
306). The important part of any accounting practices is that they are uniform, well planned and researched, and using the fund in the most efficient, effective way.
Superintendent and School Board’s Responsibilities “The superintendent, by law in some states and by assignment in others, is the executive officer charged with carrying out the programs that the budget authorizes” (Brimley, Verstengen, Garfield, 2012, pg. 284). Some of these responsibilities are delegated within the business staff and district administrators. “The school boards responsibility for operating schools carries with it stated and implied powers for the protection of public funds and property” (Brimley, Verstengen, Garfield, 2012, pg. 332). The board will be presented the budget upon completion and their job is to approve the budget. If they do not approve, they must give administrative staff ideas on how to approve the plan in order for them to approve it. The principals are chief financial officer at the school level (Brimley, Verstengen, Garfield, 2012). The principal will carry out the plan and distribute money according to the needs of his or her school. The principal will establish a two-sided budget and ledger sheet with all receipts and expenditures along with monthly reports that will be reported to the district office (Brimley, Verstengen, Garfield, 2012). “Decentralize budget decisions pertaining to
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