Running head: Budget Development Analysis Budget Development Analysis University of Phoenix Education Finance and Budgeting/EDA 538 Dr. Pamela Wilkins March 21, 2009 Budget Development Analysis The budget of a school is potentially the most important step in the daily operation of a school district. Every decision that is made affects staff, students, programs, services and daily operations at the core of the school environment. Every decision can affect the success or failure of the district.
In this time of economic decline, the district must make decisions while maintaining the standards they have outlined for the district. Pleasanton Unified School District has allowed for a budget of $143 million. Stakeholders The stakeholders in this district are the board of trustees, the superintendent, administration, certificated staff, classified staff, students and their families and those community members that are involved in various means within the district. Development of Budget There are a variety of factors affecting the budget of Pleasanton Unified School District.
One is the continued increase in enrollment. Pleasanton has seen a slight increase over the years of growth with the anticipated enrollment being 14,740 which is an increase of just over 1%.. The cost of living increase (COLA) will be calculated at 4. 53% with no deficit. Lottery income will be $137. 00 per annual ADA. OF this amount, $118. 00 is unrestricted and Prop 20 restricts $19. 00 for instructional materials. The district is also using grant money to support professional development, SLIP, 10th grade counseling, K-3 CSR, 9th grade CSR, PAR staff development, school counselors, arts and music and CAHSEE support.
Categorical funding will support reading programs and supplies. Revenues and Expenditures The total budget for PUSD is $143 million. This is an increase of approximately 9% over the previous school year and includes federal monies of $8 million; property taxes of $43 million and the balance coming from the state and grants. Special Education is expected to generate $12,161,744, approximately 10% of the total. Class size reduction approximately $4,580,800 and the California lottery approximately $2,195,000 based on ADA of $137. 00.
Expenditures are expected to reach $147,403,196 leaving a deficit of approximately $3,746,065 for grants and other carryover funds to cover. Certificated salaries make up $70,116. 024 or 58. 7% of the budget with classified salaries coming in at $16,386,756 (13. 7%), employee benefits $14,912,713 (12. 5%); services and operating expenses $11,667,954 (9. 8%) with the remainder coming from books, supplies, equipment and other outgo expenditures. Conclusion The Pleasanton Unified School District does a thorough job of allocating and re-allocating funds when and where necessary.
But one concern should be their deficit created in the budget. They need to re-evaluate spending and see how they can restructure those areas to minimize spending and staying within budget. Working with a budget this size is no easy task and PUSD does a good job to make sure all needs are met. References Pleasanton Unified School District (2007), 2007-2008 Pleasanton General Fund Budget 0708. Retrieved March 7, 2009 from http://www. pleasanton. k12. ca. us/BusinessServices/Budget/index. cfm