Final Reflection- Finance

I must say that I have benefitted from this course more than the others as it was probably one of my largest need areas. Prior to this, the extent of my budget experience was limited to spending and maintaining Function 36 in a previous district.

The pre and post assessment was excellent and provided me with both a measuring stick, and an affirmation of progress. Comparing the two, it is easy to see growth in my comfort level. The one component to reference from the above assessment is: establish district procedures for accurate, effective, ethical purchasing and financial record keeping and reporting. It is my lone “I.” I need to research it some to feel comfortable. Strengths included working collaboratively with stakeholders to develop a working budget, and prioritizing both time and assets towards goals.

The interviews were great as well. The professors bring a wealth of practical knowledge from public education. It is important that they are uniquely tied in to current topics and issues- most especially in finance.

I learned a tremendous amount about how districts are funded through local taxes, as well as state and federal funding. I have a clear understanding of WADA and its intended efforts to fund higher need districts. Assignments that explained M & O and Interest and Sinking Funds were beneficial as well.

In all, the course has been amazingly challenging and time-consuming (but well worth it). In all honesty, If I could reflectively be critical of a component, it would be the whole wikigroup concept. I completely understand, agree with, and appreciate the collaborative position of the course. But with all our busy schedules and coursework habits, it is difficult to work through consensus statements due to time issues. Some members work through the week. Others like to crank assignments out early, while still others are unable to get to it until the last weekend. Again, with that be said, I appreciate it as it is the only way to have correspondence in this set-up without face to face contact. I only wish it was scaled back a bit.

This particular course is one I will draw from on a very regular basis should I move into an upper administrative position. Even at the campus level, understanding and emphasizing a goal driven budget is essential. This course taught me how important that was. More than anything else, now I can talk budget a little. It helps out considerably when you attend board meetings or budget workshops.

Kudos to the professors and developers of this course. Special thanks to Dr. Stephens and Dr. Eason for always being available.

Ethics

I chose not to post my actual summary here due to the sensitive nature of some of its content. I don't want the occasional viewer to try to put faces with names in this case. I actually feel posting that content in an open forum would actually be unethical in itself.

This exercise really got me thinking, however, about how sometimes carelessness plays a role in ethics. Sometimes the intention isn't necessarily unethical. But the end result, due to carelessness, is. The occasional slip of the tongue. A little twist in one's mind as to what is right or wrong or fair.

As administrators, we really must think before we act. Our decisions affect so many.

Hey brother, can you spare me a 5% raise?

As of 2010-11, our total payroll costs constituted 82.5% of our general revenue. This figure is actually slightly in excess of $17 million ($22.5 million total expenditures district-wide).

It obviously makes up the vast majority of our budget. Our salaries are competitive within that area, but there are larger, more diverse schools around that pay substantially more.

A 5% pay bump would push total payroll costs to approximately $17,935,861. This would constitute 86.66% of our total expenditures. Our revenue stood at $22,493,037 this same year.

In short, the 5% raise would be sustainable in the short term. Additionally, our fund balance is in excess of $6 million. We actually got hit in FIRST (as mentioned above) for excessive funds. So short of a financial breakdown altogether, we could sustain the increase for a number of years.

Positive attributes of the raise would include increased morale, an increase in the competitiveness of our district in hiring and retaining talented teachers, and an infusion of funds back into our community (as the vast majority of our staff both lives and works in our district).

The only negative I can initially see is the possible eating away of a healthy fund balance should property values significantly decrease (or state funding concerns of course). The other is that the increase might not be sustainable in the long haul if the above conditions come to fruition. There are laws in place that don’t allow for salary reductions across the board. Therefore, the possibility of a RIF or (bare minimum) not replacing departing or probationary staff could be a reality.

External Audit Interview- CFO Tim Brittain

Interview

I interviewed Tim Brittain, our CFO at Huffman ISD. He has been very helpful and is extremely knowledgeable about the process. The following is both a summary and reflection of the audit process:

• How is the external auditor selected?

The auditor is selected through an interview process. Initially there is an RFQ (request for qualifications). The superintendent, in cooperation with the business manager, then selects the auditor. Mr. Brittain was quick to point out that you can’t do a competitive bid. It must be through the interview process and the district should choose one that best suits the needs of their particular district. Ours rotate through two year contracts and must have board approval.

• How does the auditor conduct the audit?

Our district initially sends any requested information that generally includes both general ledger and financial records. The auditor reviews the information and inputs it into their accounting system for analysis. At that point the auditor comes on site (usually for about a week) and reviews records. They randomly select files such as personnel folders, vendor records, etc. for review. At the conclusion of the onsite visit they return to their offices and develop a detailed summary audit report. It is due to TEA 120 days after the end of the fiscal (normally around January 28).

• What does the audit conclude about district financial procedures and actions?

If all affairs are in order, they will issue a summary statement basically stating that they didn’t find any material weaknesses. If there are paperwork issues that can be resolved, there is a possibility to correct. Unfortunately, if there is a material weakness, it is basically irresolvable at that particular point and will end up going to TEA.

• How are the results communicated?

Initially the auditors will meet with the audit committee which consists of the superintendent and three board members. Next they will have an exit interview with both the business manager and superintendent. It is at that point that they present the summary to the board for approval and signing off on at the January board meeting. Then it starts all over. J

Reflection

This was an exceptional assignment for me as this was one area that I was completely unfamiliar with. I have never played any role whatsoever in a district level audit so all the information was new to me. From time to time we hear issues arise in area districts concerning mismanagement of funds. I am fortunate to have never worked in any of these districts. For us, it has always been about the kids.

Finance Week 3 Part 4

Huffman ISD is the only 3A school in Harris County. However, we are similar to schools in our particular area in the sense that the vast majority of our tax revenue is residential. In fact, our residential tax value constitutes 74% of our base. Simply put, the majority of the local tax burden that runs our district rides on the shoulders of the homeowner (the majority of which are our parents).  It is the secondary funding source for our M & O. Our revenue sources are $8,490,000 locally, $12,778,000 from the state. Our WADA is $3789 under Senate Bill 1. Our revenue per WADA is $5150. So understandably, the majority of salaries and operating costs (which fall under M & O) are funded primarily by state revenues, and residential tax sources.

Our district enrollment is approximately 3200. Interestingly, we are similar sized to the schools we have been sampling this week so all this hits close to home for me. Our economically disadvantaged is 31%, the majority of which is at the elementary level. In fact, our elementary receives Title funds. We have a healthy fund balance in excess of $6,000,000. In fact, this Tuesday, following a board meeting, it was announced that each full time employee would receive a $600 Christmas bonus (of course they didn’t call it that). This is testament to the fact that our district is in great shape financially.

We are not a Chapter school. However, we have an overabundance as compared to our WADA. Percent spent on instruction is 57.4% and is allocated and spent properly. Our district is in great shape due to good planning, and sound accounting practices.

Stakeholder Input in Budget Development

Below is a listing of different stakeholder inputs in the budget process. It is obviously important that, when there are multiple parties requesting funding, much consideration is made as to where money will be spent in order to achieve the greatest results and meet the greatest needs. With input from the DEIC, and strict adherence to fashioning the budget so that it meets its goals, budgets can be an incredibly powerful tool in the educational process.

What types of input could you receive for budget development from each of the following individuals or groups:

Ø  Central Office Administrators and Staff- Examples would be curriculum needs from curriculum coordinators, and special service needs from special service directors. Have specific needs for their individual programs and departments. 

Ø  Principals- any and all needs that are specific to individual campuses

Ø  Site Based Decision Making Committees- on campus, bring campus needs to principal for consideration. At district level, set goals that drive budget.

Ø  District Improvement Committee- see above

Ø  Teacher Organizations- don't play a major role in our district other than providing opportunities for insurance. In other districts provide an opportuntity for teacher representation associated with needs.

Ø  Key Stakeholders- all have individuals needs and wants. Play a key role in bringing budget considerations to individual principals and program directors who in turn carry to district-level budget meetings.

Ø  Board of Trustees- The local education association controls programming within the district. Their goals, coupled with those of the SBDM, drive the budget.

Superintendent Involvement in Budget Development

Summary:

Our superintendent, in coordination with our CFO, campus principals, and program directors, guides the development of each year’s budget.

Some of the considerations are as follows:

1. analysis of previous budgets
2. review of needed adjustments made throughout the course of the year
3. short range needs
4. capital outlay expenditures

Our budget is driven by the goals identified by our DEIC (our site based decision making committee). Information is derived from campus principals as to the needs of each campus. Additionally, directors from support services are involved for needs serving multiple campuses. Common examples of this would be a transportation director with a need for multiple new buses for the district, or a maintenance director needing new roofs for structures.

The superintendent is ultimately responsible for being able to explain the budget to the board of trustees. To say they must be able to “defend” it sounds somewhat divisive. It is not the intention (in most cases) but is accurate in description none the less. They must be knowledgeable enough to be able to answer any questions and provide explanation when the budget is put before the board for approval. Hopefully, there is conversation prior to approval if there are any questionable components of it. Nobody likes surprises and most especially at board meetings. J

True involvement of stakeholders is critical in developing a working budget. Although our superintendent has an excellent working knowledge of the needs of our district on a macro level, no one has more intricate knowledge of the needs of individual campuses than our principals. Working together with counselors, team leaders, assistant principals, and coordinators, they work to bring a comprehensive campus budget for consideration in the district budget. It is in this way that budgets are most successful in our district. I’m not sure everyone gets everything they want, but they definitely get what they need.

Reflection:

None of this is much of a surprise to me as I have been around the budget process for more than a dozen years in various capacities. Although organized, it is a fairly detailed process. Additionally, movement of monies beyond their original functions requires board approval. Therefore, it is extremely important to get it right the first time in order to avoid snags. I believe our district does it right. The budget isn’t micromanaged, and the right stakeholders are allowed input.

TEA budget guideline reflection

One of the first thing that stands out in my mind after reading through the TEA guideline is the fact that the budgeting process is comprised of three separate phases: 1) planning, 2) preparation, and 3) evaluation. The critical components of these three phases are listed respectively:

1. -defining both district and campus goals and the development of programming that helps attain those goals.
2. The allocation of budgetary resources to these programs is the actual preparation phase.
3. In the evaluation phase we typically determine whether the resources used were successful in creating the effect we sought.

I was unfamiliar with the different types of budgets in use throughout Texas school districts. I guess I assumed because it was so heavily tied into state regulations that the state of Texas has a very specific “fill in the blank” format to use. I had no idea there were that many budgeting approaches in use. Our district predominantly uses the site-based budgeting concept. A great deal of control is given to campus administrators as far as budget development and resource allocation is concerned.

In reference to my aforementioned assumption, I also learned specifically what state guidelines are outlined concerning the school budget. The following concepts are outlined in TEC concerning school budgets:

1. The superintendent is the budget officer for the district.
2. There are specific dates that the budget must be both prepared and adopted by.
3. The budget must be adopted in a public board meeting.
4. A summary of the budget must be posted on the district website (or central office if no website is available).
5. No funds may be expended other than provided for in the budget. Amendments are possible by the board.
6. The budget must be prepared under state guidelines and generally accepted accounting principles.
7. The budget generally must be adopted prior to adopting the tax rate.
8. If a tax rate is adopted prior to budget adoption, there must be a published open meeting to discuss the rate.
9. The adopted budget must be posted on the school website where it must remain linked until the third anniversary of its adoption date.

There are additional requirements but the above form the basis for state regulation of the budget process.

I could pretty much utilize ANY information that would guide me in budget development as I have never had control over anything other than function 36. Some of the things I learned were that although there definitely is state regulation and guideline, there still remains a large amount of local control over the process.

Secondly, exposure to the different budgeting approaches will better enable me to ultimately come up with an approach I feel comfortable with. With that being said, I love empowering people. I believe the site-based approach is the style for me.

Goal Driven Budget- Week 2 Finance

Dr. Jenkins and Dr. Arterbury have a great discussion on the true definition of a collaborative, goal driven budget. Of particular interest to me was the fact that they recognized that there are numerous district improvement plans that fail to reflect the goals of the board of trustees. In referring to the “team of eight” they include the superintendent as well.

A goal driven budget is just that. Working together with stakeholders, need areas are identified (whether district wide, campus level, or support services or programs), goals are developed, and funding is directed towards achieving those goals. It is perplexing to me that some districts do not ultimately follow this approach in the development of their improvement plans.

Huffman ISD does a great job of using its district improvement plan as the driving force for budgeting. We have an ideal situation right now within our district where the board and administration are, and having been, working together as a cohesive group. It is amazing how fluid things can happen when this is the case. Together, along with stakeholder, we have developed the ASPIRE initiative. It addresses six individualized areas in which we hope to improve. They are active student body; safe, secure, student-centered finance and facilities; personalized staff/student relationships built; cutting edge technology; responsible and character-strong kids; career connections and excellence; and improvement of instruction through C-Scope.

Upon review of our ASPIRE initiative, it is clear to see that our budget is reflective of attainment of these goals. Our district improvement plan included an itemized chart of forms of 6 goals, incorporating ASPIRE elements in each. Each goal is outlined with various strategies, activities designed to achieve each goal, and both funding amounts and sources listed for the attainment of each.

Without question, Huffman ISD’s individualized campus plans are a “version of the vision” reflecting the goals and expectations of both the district improvement plan and the desires of the board of trustees.

School Finance-

(wiki group work as seen on Jeff Nation's wiki)
I felt that one of the first major impacts actually occurred prior to the organization of the state of Texas. I believe it is of significance because it effected the same population of people, regardless ot temporary nationality. It occurred when Mexico officially (if in writing only) recognized a need for education in the territory and initially set forth measures to create a school system. Prior to the recognition of this need, the area sat stangnant and largely uneducated. Due to the fact that the mandate was never acted upon, Texans were able to use the measure as ammunition in their efforts to legitimize secession.

Second was when Lamar established the school land grant which allowed land for schools to not only built on, but also to sell, lease, or use for whatever means necessary in order to raise revenue for operations.

Lastly, I believe that another landmark event occurred when the Texas Constitution called for free schools and a source of revenue to run them. It was only then that our system was legitimized and initial framework was set to move forward with educating all children.

Meeting with Dr. Benny Soileau- Site Supervisor

Dr. Soileau (Site Supervisor) came over to campus yesterday to do some walkthroughs. He was good with my plan and offered any help he could. He encouraged me to come over any opportunity I could and sit in meetings with him so that I could get a better picture of the day to day operations of his office.

Our district adopted a long-term initiative two years ago called ASPIRE. It is a huge project and he encouraged me to align as many of my tasks as possible with our initiative (kill two birds with one stone-so to speak).

In all he was very complimentary. He said he believed by far the most important element of it all was the ability to facilitate- rather it be a small meeting, or the facilitation of a campus of district-wide initiative. He said it was an art and a skill that had to be honed.

He didn’t add anything to the plan task-wise.

I had already added a few assignments under competency 7 since my first submission. I will create a new wiki and blog page and post the revised plan as well.

I look forward to any comments you may have.

Also,
ENJOY your next two weeks off- but don't forget to pay your tuition. :)
Rob

Web Conference

Good Morning:

To start, I really enjoyed the conference last night. It was great to put faces with names and hear where everyone comes from and what they do. I had been a part of VTC's in the past, but never in a class setting in that format. It was extremely interesting despite any technical difficulties and I am impressed with the variety of backgrounds and levels of expertise in the class.

Again, thanks to classmates for help and questions answered. It is great to reach out on the discussion board with a question or problem and have someone out there able to help.

Respectfully,
Rob Murray

Initial Vita

 

Vita

Robert Murray

6622 Mahan Wood Drive, Humble, TX 77346

281.324.7515(w); 832.289.0405(c); rmurray@huffmanisd.net

Education/Certification

·         Lamar University, Beaumont, TX                                                            2011

Superintendent Certification Cohort (in progress)

·        University of Houston-Victoria, Victoria, TX                                        2005

Mid-Management Certification

M.Ed.- Instructional Leadership

·        Henderson State University, Arkadelphia, AR                                     1993

BSE- Kinesiology/History                            

Administrative Experience

Vice-Principal, Hargrave High School

Huffman I.S.D.

Huffman, TX 77336

2001-present

·         Responsible for students services including day-to-day operations involving attendance, student safety, and discipline management

·         Responsible for instructional leadership and evaluation of English and Science departments

·         Responsible for facility operation and liaison to maintenance department

·         Chair district safety committee

·         Supervise law enforcement activities on campus

Athletic Director, Louise I.S.D.

Louise, TX 77455

1997-2001

·         Supervised overall athletic program

·         Responsible for evaluation of all dual-contract employees

·         LISD UIL representative

·         Responsible for overseeing and maintaining athletic budgetary considerations

·         Conducted athletic booster club meetings

·         Head coach of first three state championship teams in school history

Teaching Experience

Government/Economics Teacher- Social Science Department Head

Louise High School

Louise, TX 77455

1994-1997

·         Supervised district social science department

·         Oversaw disaggregation of district social science TAAS scoring

·         Responsible for daily instructional strategies and delivery of instruction

Coaching Experience

Head Varsity Football, Track, & Powerlifting Coach

Louise High School

Louise, TX 77455

1997-2001

·         Responsible for overseeing every aspect of athletic teams

·         District UIL representative

·         Coached two state championship powerlifting teams

·         Coached UIL state track championship team

Professional Affiliations

·         Texas Association of Secondary School Principals

2001-present

·         Texas High School Coaches Association

1994-2002

·         Texas High School Powerlifting Association

1996-2001

References

References will be listed on the following page, if requested.

Superintendent Interview (a super-original title)

To begin, I am appreciative to our associate superintendent, Dr. Soileau, for working with me. I have been away on military orders since before the school year began. I sincerely appreciate him being willing to work with me in regards to a phone interview as face-to-face was not possible. Additionally, this is a busy time of year and many times hectic so again a special thanks for him being willing to clear out a spot in his schedule.

Although he has only been with our district for a short time, I have much respect for the job he is doing and the philosophy he has thus far relayed to me. Many of his responses were affirmations to strategies I already knew, and common philosophies we both share.

The first that sticks out in my mind was his definition of leadership. Dr. Soileau referred to Robert Greenleaf, and the concept of servant leadership. He stated that he believed it was his role to serve others, provide resources for campus leaders, and ultimately to make every decision in the best interest of kids. If he adhered to this principle then he would be satisfied with the job he did.

Additionally, he bridged in to another of our competency areas when within servant leadership he emphasized ethics and integrity (question 5). He summed it up by speaking to “the golden rule” of treating others as you would care to be treated. He stressed modeling both at school, and in our personal lives. Just this morning there was a retired San Antonio area principal arrested for solicitation of sex. Although we both agreed that this was an extreme (although sadly not altogether uncommon) example, it epitomized many of the problems associated with our profession. When incidents like this occur, people lose faith in schools and school personnel- and rightly so. We are held to, and must maintain the highest standards of honor.

One of my need areas was competency area 7, dealing with superintendents improving the performance of all staff members. I asked Dr. Soileau were he sees his role in this. He believed that it begin with both the board and he working together to develop measurable, attainable goals. He said it was important to understand need areas and to facilitate staff development that would pinpoint these areas in order to benefit students. He made a particularly profound statement to me in regards to his position on teachers. He said he believed most were not curriculum experts, but rather instructional experts. It was important for him to facilitate putting all the pieces together and to “find ways to lower anxieties while raising production.” This really spoke to me.

According to my practice exam, my second highest need area dealt with competency three, effective communication strategies (question 7). Dr. Soileau emphasized that he liked community surveys. According to him, visibility was the key to everything. He reminded me that you seldom have to go out asking the questions. Most times the communication would come to you. He believes it is very important to be involved in civic organizations within the community. He believes this is one of the best ways to keep communication lines open, and to get a measure of the pulse of the community.

In response to question 10, dealing with the superintendent promoting and sustaining culture that emphasized student learning, Dr. Soileau believes the role certainly starts at the top. It is his responsibility to ensure that it filters down to all campuses. It requires the hiring of good people and putting “the right people in the right seats on the bus.” I couldn’t agree more.

I thoroughly enjoyed speaking with Dr. Soileau and, further, enjoyed the assignment. Additionally, I look forward to reading the other interviews and hearing what other area superintendents have to say. As far as manning that bus- I believe I am already on it. J

Action, Action, Action Research

Our action research process in this format is very intriguing to me. Assuming that those collaborating on this project are ultimately qualified, (we each were, after all, accepted into this program) we differ from many collaberative groups in that we have little knowledge at this point on the various backgrounds and experiences of each of the participants. In reality, that just might be what makes the process work.

I akin action research to my own district's concept of spiraling curriculum. Together we can assess an issue, collaberate ideas, put a plan in place, and assess an outcome. If need be, we can go back and analyze either breakdowns in the plan, or analyze successes. The technological aspect of it is powerful in the respect that in very few other formats would I be able to collaborate with colleagues from outside my own district in such an open, non-threatening format. I look forward to learning from each of you. It seems the world truly is flat. :)

TECHNOLOGY

It is rather fitting that our first few assignments and video resources deal with the need for technology in schools. I fully understand the need to support efforts within our district to continue its advancement as there is little question that many of our students learn differently than those only a few years ago. With that being said, there is little doubt that we must be hyper-vigilant in efforts to remain ahead of the curve. Technology in schools has already proven to have numerous consequences both from a student standpoint, as well as from an employee standpoint. It is unfortunate (but not altogether surprising) that such a powerful tool can have heavy consequences if it is misused. Sadly, we hear and read about it every day.

First Course- Lamar

Okay, this is my first blog- uncharted territory. Is there anybody out there?