This book takes an applied approach to budgeting and fiscal administration in P-12 public education. It presents new and aspiring P-12 educational leaders with the fundamental knowledge and skills to supervise, analyze, and implement budgets that make the best and most effective use of limited resources. By exploring the foundational elements of fiscal administration and outlining the process step-by-step, this text carefully takes leaders through real-world examples and includes myriad opportunities for application. Indeed, a major goal of this text is to provide readers with a set of technical skills that can be applied across a range of contexts. Our expectation is that current and future P-12 budget managers and educational leaders will find this text invaluable in their day-to-day work and that the material presented here will help them engage in fruitful decisions around the allocation of scare resources.
|Publisher:||Rowman & Littlefield Publishers, Inc.|
|Product dimensions:||6.42(w) x 9.17(h) x 0.75(d)|
About the Author
Dr. Spencer C. Weiler is an associate professor of Educational Leadership and Policy Studies at the University of Northern Colorado. In addition to numerous publications (books, book chapters, and journal articles) in the area of school finance and budgeting, Dr. Weiler is honored to have worked 15 years in public education.
Dr. Gabriel R. Serna is an assistant professor in the School of Education at the Virginia Polytechnic Institute and State University. His research interests include higher education economics, finance and policy.
Table of Contents
Table of Contents
Chapter 1: The Importance of Money In Public Education
Phase I: Foundations
Chapter 2: Getting to Know a Budget
Chapter 3: Anticipating Revenues and Expenditures
Chapter 4: Basics of Financial Ratio Analysis
Chapter 5: Forecasting, Accuracy, and Judgment
Phase II: Developing and Overseeing the Total Program
Chapter 6: The Budget Cycle
Chapter 7: Oversight and Budget Variance Analysis
Phase III: Capital Projects with and without Debt
Chapter 8: Capital Budgets without Debt
Chapter 9: Capital Budgeting and Debt
Phase IV: Linkage, Philosophy, and Conclusion
Chapter 10: Budget Alignment with Strategic Plan
Chapter 11: Conclusion
About the Authors