Superintendent’s Roles and Responsibilities in the Budgeting Process


Summary:

According to my superintendent, the role of the superintendent is to prepare and submit to the Board of Trustees a proposed budget. The superintendent is also responsible for administering the budget. In contrast, the Chief Financial Officer’s responsibilities include: oversee the budget preparation and administration; manage funds of the district – investment and procedures; supervise fund codes and control; manage cash flow; oversee payroll operations; manage employee benefits; manage purchasing. All that being said, the superintendent is the leader of the district. A good leader hires good people and gets out of their way. The superintendent educates the Board and helps them understand the budgeting process. The superintendent works with the Board to adopt a budgeting philosophy, policies, procedures, and calendar that are consistent with the Board’s vision, mission, and goals. Then the superintendent works with the Chief Financial Officer and other executive cabinet members to develop administrative regulations for planning, preparing, administering, and evaluating the budget. The superintendent generally stays out of the day-to-day administration of the budget. The business office administers the budget under the adopted administrative regulations with the superintendent approving exceptions. This helps to provide checks and balances in the system – the person requesting the money is not the person paying the money. In January, the superintendent reviews the budgeting philosophy, policies, procedures, and calendar with the budget managers (A-Team). The budget managers work with all stakeholders to develop their departmental budgets and send it to the business office. The executive cabinet prepares the district budget and submits it to the superintendent for review. Once the superintendent is satisfied with the prepared budget, the superintendent presents it to the Board for preliminary review. The superintendent and the Board work together in workshop meetings and public hearings to finalize the budget. The Board approves the final budget in August.

Reaction/Reflection:

Before speaking to my superintendent, I did not have any idea how involved the budgeting process was for a school district. I now know that a school district Board of Trustees must have a vision, mission, and goals set before district administration has clear direction in setting a budget. The budget is a document to accomplish the goals of the district. It clearly defines how monies will be allocated to every program. The superintendent is integral in this process. As the Chief Executive Officer – the leader – the superintendent helps the Board to identify the vision, mission, and goals of the district. Then the superintendent is responsible for creating (or causing the creation of) a budget that effectively and efficiently funds programs/activities that will accomplish the goals of the district. Ultimately, the buck stops with the superintendent, but the superintendent cannot do it all alone. As a good leader the superintendent must hire the right people, put them in the right place, and get out of their way. It is imperative for the superintendent to be a good communicator with the Board of Trustees and the executive cabinet.