At fiscal year end we sometimes see that actual costs are significantly below budget and one of the causes can be “savings” in Special Education. I put “savings” in quotes because this does not usually reflect a reduction in costs. It often reflects improper budgeting, which can lead to a number of unfortunate consequences. Other priorities may have been
Contracts in a Nutshell
I shouldn’t keep being surprised when I run into ill-defined processes for contracts. My experience is that clarity in this area is the exception rather than the rule. Small districts may have no purchasing department. In such cases the Chief Business Officer (CBO) owns the process directly. In larger districts he or she will have a purchasing supervisor, manager or director. The CBO
Coding the LCAP
A colleague at another district said “When you figure out how to reflect the LCAP in the budget, let me know.” Really? I think you have too much faith in me. For those of you not in California, the problem is this. When we adopt a budget we have to be able to show how our
“I Don’t Have Time”
When my son was little, he wanted me to buy him a toy each time we went to the store. I would usually say no. “Why?” he would ask “Can’t we afford it?” My answer: “We can afford it but, this time, I am not buying this toy.” With the mortgage and school fees, yes,
Advice from an Interim Mentor
She grabbed my arm and, sounding like some sort of romance heroine, said “Don’t go! I never had this before.” “What?” I asked. “A mentor,” she said. The district had taken its time to find the right replacement for its vacant Director of Finance position. It was a big promotion, but she was definitely the right person
Lottery Budgeting Basics (California)
This post, another in the “Basics” series, is designed to fill in some of the gaps that can exist for new employees in school finance. I remember when I first started at a school district and was confused by the fact that the attendance data used in Lottery revenue calculations seemed to bear no resemblance to actual ADA. Also, the
Responsibility 101
My sister-in-law speaks loudly. I am annoyed. I had an epiphany yesterday. I said to myself “That is happening. I am doing this.” She was speaking. The words were loud (but, is loudness just relative?) My stomach tightened, and I thought unkind thoughts about her. By removing any words having to do with causality, I not
Procedures – or Not?
When I started my first “real” job at a California bank I was shown volumes of procedures manuals. Once, when I didn’t know what do next, I called someone at head office and was icily informed “It’s in the manual.” Then I switched jobs to different bank, one that prided itself on being small, regional and customer focused. I
A Candidate’s Interview Questions
At the end of any job interview a candidate is often asked “Do you have any questions for us?” When the candidate answers “No, not really” the impression is created that they aren’t interested, insightful, or engaged. Here are some typical candidate questions from Business Insider. Check them out and consider asking a couple of these at the