School Finance Week 5 Assignment Part 3

Reflection is a very important process of life; many of us have grown so accustom to it that it often has become second nature.  This second nature process must be used constructively to improve our current circumstances and decision making skills.  The reflection must be directed in the right areas to move from novice to expert according to this week’s required readings.  Attempting to reflect on such a vast expanse of information and knowledge is challenging to say the least.  I will focus on the Competency 8 objectives, lectures, readings, assignments, interviews, wiki group interactions, and postings throughout the course.

It was valuable to view my pre-course Competency 8 objectives using the scale provided and compare to this week’s lesson activity.  Most of my objectives revealed some improvement based on my new understanding of certain aspects of the competences provided.  A real working knowledge is beneficial, but application is essential.  Learning to apply what I have learned will be a challenge in and of itself.  My strengths focus on ideas that have been instilled from the beginning of this program.  The weaknesses or needs of improvement areas focus on the real “meat” of implementing the district’s budget process and the laws and procedures required to put it into practice.  These areas of concern will require continued education on the subject matter and practical application.

Each week the lectures and interviews were helpful in understanding the weekly assignments basis.  The information gleaned from these videos provided some support for course requirements.  I enjoyed hearing the professor’s perspectives on the subject matter at hand.  Due to the fact that we are not in a traditional classroom, the professor’s comments and insight were interesting and I printed out the transcript to follow it further on several occasions.  This support was very beneficial, but more feedback through email, especially when questions are asked about grading or other procedures would have been advantageous for those of us who are in need of the necessary guidance to determine our status on a specific assignment or activity.  Interacting with the professors would have been valuable, but I was able to utilize other professionals in my district as well as others that I have networked with throughout my career in education.  This may be the point of view for this course and intentional to create an environment where dialogue with our peers is essential.

Many of the assignments were very challenging, and assisted in my growth as a student in this course.  I enjoy reviewing statistical data and analyzing trends. The potential issues and concerns that the figures revealed about the districts in question were very interesting.  These types of activities were helpful to me and my wiki group members.  One specific assignment required our group to review snapshot data and make several contrasts and comparisons.  It was a valuable process, but we did not receive any feedback about our thoughts and ideas from the professors.  I was only able to assume we drew the right conclusions about the assignment.  I consider feedback a best practice and believe it is necessary for student confidence and maintenance of morale among the learners.  In general the assignments provided the necessary pressure needed for a self-motivated learning environment and hopefully a quality product.

In many ways I was surprised by the wiki group process.  At first it seemed very slow, unproductive, and lacking in substance.  Once I began to make posts on our group’s wiki page and started the process of planning the assignment it was like a spark went off and it began to make sense.  We were able to accomplish a fair amount of work on the page and we believe it was quality in nature.  I find myself tying to find additional uses for the wiki process.  Hopefully someday I will be able to incorporate wikis on my campus and possibly as superintendent one day. 

In conclusion, I have learned a lot of valuable information that has given me new insight to this profession and I do want to apply this new knowledge to help me become a better administrator for my students and for the community in which I am employed.

School Finance Week 5 Assignment Part 1

Standard 1.2, example: purchasing office equipment with district funds and bringing them home for personal use

Short term: Written reprimand and required to return the items. The loss of trust among colleges and supervisors. Criminal charges, fines, jail time and loss of job

Long term: Lack of promotion or increased responsibility. Due to behavior the individual becomes ostracized and will be so dissatisfied the he or she may leave the place of employment. The loss of certificate and inability to use college degree for a purposeful job. Lifetime of guilt.
In order to prevent employees from abusing state/district equipment or funds it is necessary to for the superintendent to model the appropriate behavior. It would also benefit district employees to receive training and review of the ethical conduct set forth by the state. During the training provide specific examples as well as consequences for the actions that relate to misuse of district equipment and funds. If violations occur the disciplinary action must be swift and in accordance with state and local policies. The SBEC Superintendent Competency One addresses the modeling component of the prevention plan, it says, model and promote the highest standard of conduct, ethical principles, and integrity in decision making, actions, and behaviors.

Standard 1.5, example: accepting monies or gifts from a potential contractor vying for a open bid

Short term: Criminal charges, fines, jail time, and loss of job
Long term:The loss of certificate and inability to use college degree for a purposeful job. Lifetime of guilt.
To prevent someone in a leadership position responsible for the bid process from accepting bribes or monies for contracted agreements a district or board of trustees must create a very transparent environment with consistent oversight. It is also important to employ a person of good moral standing and character, which is much easier, said than done. Everyone can be tempted, but if employers have built in safe guards and high expectations violations can be minimized. The SBEC Superintendent Competency One addresses the necessary components of the prevention plan, exhibit understanding and implement policies and procedures that promote district personnel compliance with The Code of Ethics and Standard Practices for Texas Educators, and model and promote the highest standard of conduct, ethical principles, and integrity in decision making, actions, and behaviors.

Standard 2.5, example: based on age not hire someone with experience because they will cost the district more money than the novice or first year teacher when considering pay scale

Short term:Loss of hiring a qualified veteran educator for your students, could face grievance or Office of Civil Rights visit
Long term:Poor student performance on standardized tests, if confirmed of violation could be fired and loose certificate, embarrassment

The most effective way to prevent age discrimination is reinforce how important it is to hire the best, most qualified, and compatible candidate as possible. Educating supervisors who are responsible for hiring on the laws and what specific skill set to look for during the interview. Also providing theses supervisors with a list of questions that are used during the interview process based on the vacant position. The SBEC Superintendent Competency One addresses the necessary components of the prevention plan, serve as an advocate for all children(hire the best possible candidate for student success) and interact with district staff, students, school board, and community in a professional and ethical manner.

Reflection:
It is beneficial to frequently review the ethics and principles of an educator in the State of Texas.  It was challenging to create an ethical violation based on the standards of an educator, but it was a very thought provoking activity.   

The preventative action plan activity was probably the most difficult to complete because it was necessary to think about all the preliminary actions that should take place in order to provide employees with the best possible understanding of the specific violation.  I plan to use the newly gained information to help me organize and educate those under my supervision to prevent violations of the code of ethics for educators. 

Overall, I found the assignment to be beneficial in understanding how important it is to maintain the highest ethical standards.  As educators we are constantly under the microscope and must be beyond reproach in all of our practices.

School Finance Week 4 Assignment Part 4

A large portion of the Maintenance and Operation (M&O) budget is payroll in a majority of districts around the state. According to my superintendent and director of finance our salaries make up about 73% of the M&O budget. My superintendent believes many districts are nearing the 85%-90% range for salaries. Having a budget that is payroll heavy in our financially challenging times can make it difficult to make necessary cuts to the budget without affecting the districts staffing patterns.

By increasing base salaries across the state, M&O funds had become more focused on payroll and less on instruction. Some may say if you spend more on payroll you will improve instruction, but this does not always translate to increased student success.

There are many positive and negative aspects of a five percent salary increase across the board for personnel. On the positive side, employee morale would be improved and most would feel appreciated by the gesture. This increase in salaries could also draw more qualified and experienced educators to your district, but more experienced could be more expensive as well. Negatively speaking, an increase of five percent could cause many problems for any school district. The lower end of the spectrum employees like bus drivers, custodians, maintenance workers, and cafeteria workers may not see the same gains as professional contracted employees. Also the strain on the budget for the future is a concern. The five percent raise could drive the M&O budget beyond a manageable threshold leaving a district strapped for cash in difficult times. Although raises seem like the right thing to do, it is very important that all variables are evaluated and discussed thoroughly before any action is taken on such a large increase.

School Finance Week 4 Assignment Part 5

Most audits are very stressful by nature, especially for those involved in the process. It basically comes down to accountabiltiy. School districts are using taxpayer dollars to operate and educate. It is a necessary evil for school districts. I have learned through my limited experience that audits are a natural process and that they should be used as a "help" and not a "hurt" for those in the natural process of accountability. All or most of the districts in the state are following the laws and procedures concerning school finance. In those few cases where district excutives are found in violation the audit has served its purpose to hold those individuals accountable and redirect funds and spending in a more fiscally sound manner. I have learned a lot and will continue to hone my skills in the area of school finance.

School Finance Week 3 Assignment Part 4

The Maintenance and Operations Fund (MOF) source of revenue is based on several factors that include the ADA, WADA, and local tax revenue (2005-06 funding).   It is my understanding that the main factor in determining the MOF is ADA and student population.  Based on current funding formulas property values play a very small role in the value of MOF.  The WADA is important as well.  In figuring the WADA each student has a weight based on their “status”.  For example a student may be economically disadvantaged or a Career and Technical student and this “weight” can increase the per pupil amount.  Depending on the tax rate set by the board of trustees the district residents can vote to increase their taxes beyond the set limit of $1.04.  By conducting this rollback vote the district can gain some revenue.  This is difficult of course and requires a tremendous amount of effort on the part of the community to increase their taxes.

According to my district’s budget the MOF’s for this past year are $11.9 million.  A majority of these funds are appropriated for instruction purposes.  A large portion of the instructional costs are based on payroll, contracted services, supplies, and other miscellaneous expenses.  Upon observation our district spends a majority of the MOF on payroll expenses, about 75-80%.  Currently our district is operation in the black based on the expenditures versus revenue.  The estimated cost to operate the district through MOF for 2010-11 is $11.8 million and revenue is $11.9 million. 

We are currently making budgetary adjustments to account for about a 50 student drop in enrollment which will account for a severe shortfall.  The district was growing at a consistent rate and this year we were budgeting for an increase, but in turn had a decrease.  Adjustments to these figures will not be realized until the end of the year, but monthly updates are reviewed by administrative personnel and shared with campus and other district employees.

There is a relatively a strong relationship between MOF, allocations, and district expenditures.   Allocations seem to be within the norm, with very few areas of concern or overindulgence.  I am cautioned greatly about expenditures due to the shortfall based on a decrease in student population.

According to the Financial Integrity Rating System of Texas (FIRST) our district scored a Superior Rating with a total of 74 points, well above the 56 points required to pass.  Thus far our district has managed its funds well and efforts are being made to manage our shortfall this year based on a population increase as well as the dark cloud that hangs over the State of Texas’ financial woes.

Reflection:
I enjoyed reviewing my districts budget.  Now that I have been in this course for a few weeks, several of the items and codes I recognized and was able to make some sense out of the data.  I feel a lot more comfortable about the figures, but still have much to learn.