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
Grants, Entitlements, and Carryover
When I started working at a California school district one of the first things I had to learn was the difference between a grant and an entitlement. A few years ago the state accounting manual was revised to refer to funding sources (resources) as either those with a fund balance or those with unearned revenue and no fund balance.
Excel Mastery is What Exactly?
I used to think that the more Excel formulas you knew and the more adept you were at macros, the more you could claim Excel mastery. I have changed my mind. Those who create complex spreadsheets that are beyond the skill and understanding of their users are pushing the program beyond it’s useful limits. Spreadsheets
How to Align Your Budget
Ever since I started working at a school district in 1991, there have been repeated cycles of discussion about aligning the budget to the strategic plan, board goals, or instructional outcomes. The account code structure was not designed for this task. California overhauled and standardized its codes about 15 years ago. It created an instructional
Annotated Timeline for School Funding (California)
When I first started out in California school business, I was a bit confused by the state’s revenue certifications and re-certifications. I wished I had an overview of the entire process. So – here’s one I put together: Annotated Principal Apportionment Timeline This does not contain enough detail to be used instead of your complete annual calendar,
An Interview Question on a Mission
If you are going for a leadership role in the Business Services section of a school district, you are probably going to be asked something like the following in an interview. If we hire you into this role, how will you advance the mission of the school district? Not Recommended: You created this position so I don’t have to tell
How Can I Talk to You About School Spending?
There are always a few diehard policy wonks and spending watchdogs at school board meetings. District staff know their names. We greet them with a polite nod and sometimes stop for a brief chat. In a larger district you’ll see the occasional print reporter recording and taking notes. Every now and then a television crew will show up to get
Billion with a “B” for iPads
I highly recommend the following commentary in the LA School Report: If iPads are the answer, what’s the question? The author interviewed tech savvy LA Unified students, who also happen to be in the target demographic for the iPad purchase (students of color in south LA and Watts). One of the student responds: “What I’m struggling to
Resources for Aspiring School Business Leaders
Continuing my series for future school business leaders, I offer short commentaries on some of the most useful technical and policy resources for California school business aspirants. In no particular order, here they are: 1. School Services of California. This is a subscription service. If you are in California it is likely that your school district is a