Variation Of Budgets Within School Districts

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Variation of Budgets within School Districts
Variations of budgets exist. “Even within an education system, student achievement varies among localities that spend comparable amounts” (Vegas & Coffin, 2012, p. 1). There is evidence that some schools’ investments have been correlated to effective and efficient expenditures. Vegas & Coffin (2012) offer examples of educational reforms in Armenia and Ontario that have led to increased student achievement after changing funding formulas to support localities with lower socioeconomic resources, geographical locations, and special needs (p. 3).
Districts may choose different types of budgeting systems. Sorenson & Goldsmith (2013) note that the most common types of budgets are; function/object budgeting, school-based budgeting, and zero-based budgeting (p. 134). Function/object budgeting is popular to use because it is aligned closely to FEIMS, however, this type of budgeting lacks detail for assessing the effective of programs which is critical in this budget model. Zero-based budgeting considers the priorities based on funding, and evaluates each program every year, but is very time-consuming to train the committee to analyze and account for each item. Lastly, school-based budgeting promotes a decentralized approach. “Such a budgetary system is advantageous because it enables the school-site team to exert significant influence not only on the budget development process but also on school policy and programmatic decisions”
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