Leadership magazine Sept/Oct 2014 V 44 No 1 | Seite 21

you will be expected to know the general ins and outs of such
funding and the regulations that come with it.
Coupled with this strategy is the need to keep up to date.
Federal and state education programs are, like life itself, in a
constant state of change. Most of the time change will be in
the form of minor to moderate alterations. But every once in
a while there will be a watershed event that forever alters the
relationship your school site or program will have with the
funding it receives and the associated operational elements.
LCFF and LCAP are the most recent examples of this. Site and
program leaders need to keep up to speed with these changes
and understand how they will impact their leadership.

2. Master your agency’s budget-making process.
Unlike No. 1, this is an area you are encouraged to master.
Understanding your organization’s budget and fiscal oversight procedures is a premium skill set. Unfortunately, this is
an area where many principals and program leaders do not
devote sufficient time and attention. Know how your organization’s fiscal processes will give your leadership a leg up. It is
a skill set that, if used effectively, can be a “force multiplier;”
meaning it will increase your effectiveness in almost every
area you will oversee, helping you garner the resources you
need to get out of the occasional tight jam.
All districts and county offices operate according to specific
budget development, adoption and oversight requirements
and timelines. Knowing how each work and how they interrelate with each other can give you a leg up when advocating
for your site or program.
School districts and county offices can be similar to other
bureaucratic organizations. They can have multiple layers and
processes that can sometimes be daunting to navigate. Policy
decisions are almost always influenced by fiscal considerations. Understanding your organization’s budget and fiscal
processes will help you cut through the static and get to the
resources and decision-makers you need to make it happen.

3. Understand your role within your organization.
Every education agency is unique. Each will have its own organizational structure and ways of doing business. Every educational agency in the state will adhere to certain procedures
and practices as dictated by state and federal statutes, governmental accounting standards, and board-adopted policies.
However, each will do so according to its own organizational
culture, leadership, and local policies/practices.
What will differ from one agency to the next will be site and
program leaders’ roles in the operation and fiscal oversight of
their areas of responsibility. Depending on the size of the district or county office, site and program leaders may or may not
have considerable autonomy over their budgets. A significant
influence will be whether the district or county office operates
a centralized or decentralized financial system.
Another factor will be the superintendent, chief business

officer, and your immediate supervisor. The leadership styles
of these individuals, and how they view you as a leader, will
influence the amount of latitude you may have when it comes
to budgeting and fiscal oversight. If you are new or have faced
challenges in your leadership, your agency’s leaders may exert
greater oversight over your day-to-day fiscal decisions. Your
leadership role over your budget(s), and management thereof,
will depend on organization-specific characteristics.

4. Keep accurate, up-to-date records.
School finance is complicated. Even seasoned veterans
make mistakes once in a while. To help avoid this, keep your
own records. District financial systems are often hard t o understand, so keep your own Excel spreadsheets of revenues,
expenditures, dates and details. Do not rely solely on the district office for record-keeping. There will often be a delay from
when a site encumbers
or spends funds and
when that activity shows
up on a district report
and/or updated budget.
Distinguish between
ongoing commitments
and one-time expenditures. You may look like
you have the budget, but
your ongoing commitments may limit your
ability to spend funds at the end of the year. Remember that it
is the site or program leader’s responsibility to stay in budget
and manage responsibilities accordingly. Fiscal mismanagement is one of the top reasons site and program leaders lose
their jobs. It is a sin that is hard to forgive and forget.

5. Excel at budget oversight.
To avoid fiscal purgatory, manage and oversee your budgets
with laser-like intensity. When it comes to money, you can
never be too careful. In the LCFF/LCAP model, local education agencies will be closely monitored on how they use this
newfound local control to meet the targets laid out in their
LCAPs. However, make sure you are intense about serving
students and making every dollar count toward sustained
academic achievement. Focus on maximizing outcomes and
protecting the public’s interest, not just on dotting the “i” and
crossing the “t.”
As a principal or program leader, you will oversee many
types of funds and their corresponding budgets. These could
include:
• Site discretionary funds
• Site operations and administration
• Books and supplies
• Facilities and capital improvements
• Associated Student Body (ASB) funds

September/October 2014

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