EDLD 5342 - Week 5, Part 3

I have gained knowledge and skills in the following: effective budget planning and management; acquiring, allocating, and managing resources according to district vision and priorities, including obtaining and using funding from various sources; managing my own time and the time of others to enhance district operations; and applying legal concepts, regulations, and codes as required. I am still competent, but not strong in the following areas: using district and staff evaluation data for personnel policy development and decision making; and using revenue forecasting and enrollment forecasting to address personnel and budgetary needs accurately. I still need improvement in the following areas: work collaboratively with board of trustees and appropriate personnel to develop district budgets; facilitate and evaluate effective account auditing and monitoring that complies with legal requirements and local district policy; and establish district procedures for accurate, effective, ethical purchasing and financial record keeping and reporting.

The lectures, interviews, readings, and resources have been a tremendous source of help for my knowledge and skills in the area of school finance. Learning to the history of school finance, budget planning/implementation/evaluation, and educator ethics will help me be an effective superintendent.

The weekly assignments, activities, and interviews have been invaluable. The superintendent and school business office personnel have given me insights that will help me continue to develop my knowledge and skills to be an effective superintendent.

Connecting with my peers through the blogs and wikis has been wonderful. It is always good to network for collaboration and general knowledge diffusion.

EDLD 5342 - Week 5, Part 2

I have gained knowledge and skills in the following: effective budget planning and management; acquiring, allocating, and managing resources according to district vision and priorities, including obtaining and using funding from various sources; managing my own time and the time of others to enhance district operations; and applying legal concepts, regulations, and codes as required. I am still competent, but not strong in the following areas: using district and staff evaluation data for personnel policy development and decision making; and using revenue forecasting and enrollment forecasting to address personnel and budgetary needs accurately. I still need improvement in the following areas: work collaboratively with board of trustees and appropriate personnel to develop district budgets; facilitate and evaluate effective account auditing and monitoring that complies with legal requirements and local district policy; and establish district procedures for accurate, effective, ethical purchasing and financial record keeping and reporting.

EDLD 5342 - Week 5, Part 1

1. Standard 1.2 example: using the school district suburban to run personal errands
   Standard 1.3 example: submitting receipts for reimbursement for items purchased for personal use
   Standard 1.5 example: accepting a gift from a vendor and then selecting that vendor to sell items to the school district
   Standard 2.6 example: requiring a subordinate to use a friend as a vendor under threat of termination
   Standard 2.7 example: suspending a subordinate who reported you misappropriating funds
2. Standard 1.2 short-range consequences: written reprimand
   Standard 1.2 short-range consequences: termination, change careers, fines
   Standard 1.3 short-range consequences: written reprimand
   Standard 1.3 short-range consequences: termination, change careers, fines
   Standard 1.5 short-range consequences: written reprimand
   Standard 1.5 short-range consequences: termination, change careers, fines
3. - model and promote the highest standard of conduct, ethical principles, and integrity in decision making, actions, and behaviors
   - exhibit understanding and implement policies and procedures that promote district personnel compliance with The Code of Ethics and Standard Practices for Texas Educators
   - apply laws, policies, and procedures in a fair and reasonable manner
   - ensure all staff members know what the school district suburban can and cannot be used for, and install GPS tracking
   - ensure all staff members know what can and cannot be submitted for reimbursement
   - ensure all staff know they cannot accept gifts from vendors

It was very enlightening to read the Educators’ Code of Ethics. It was a great reminder of how all professional educators should act. It was helpful to identify some examples of ethical violations. It is important to remember always to model ethical behavior.

EDLD 5342 - Week 4, Part 5

In regards to the Annual External Financial Audit:

• how is the external auditor selected?
  The auditor works directly for the board. The administration makes recommendations but the board hires the auditor.
• how does the auditor conduct the audit?
  The audit is conducted over several months on site by the auditors. Work papers and various records are accumulated by the business office and reviewed by the auditors at their request. The report is written by the auditors offsite. The district writes the MD&A (management discussion and analysis) which is included in the audit. The audit consists of analytical as well as subjective analysis performed by trained CPA's.
• what does the audit conclude about district financial procedures and actions?
  This states whether the financial statements present fairly the respective financial position of the governmental activities, each major fund, and the aggregate remaining fund information of the district as of year-end, and the respective changes in financial position and cash flow where applicable in conformity with U.S. generally accepted accounting principles.
• how are the results communicated?
  The auditors present their findings to the Board in an open meeting. The Board then votes whether to approve or not approve the audit.

I was very interested to learn about the external financial audit. This yet another way that we can certify to the community that we are being good stewards of their money.

EDLD 5342 - Week 4, Part 4

For the 2011-2012 school year, the total salaries and benefits comprised 78.8% of the total budgeted expenditures. Salaries were frozen for this school year, stipends were cut, and days decreased for those over 187. All departments were required to cut 10% out of their budgets. All of this allowed for a balanced budget for the 2011-2012 school year. If we were to give a 5% pay increase in the current budget, we would have to cut an additional 5% from all other instructional and operating expenditures since our Board required a balanced budget for this year. Since there will be no new revenue coming in next year (except for an increase in student enrollment), there will likely not be any way to budget for such a salary increase without making deeper cuts to other programs.

A positive of salary increases is always a boost in morale and the fact that we retain highly qualified staff members. The negatives are that money is tight so other programs will see cuts, some staff may be laid-off, and also, an across-the-board percentage raise gives more money for more experience and higher pay grades. This would actually have a negative effect on morale.