by Jack Devine

Created on: October 14, 2007

The purpose of an educational institution's budget is to serve as an outline for expenditure distributions throughout the school year and delineates the priorities and determinations of decision-making authorities within the school district (Odden & Picus, 2004). Budgeting is a continuous process and incorporates planning, approving, and implementing an expenditure plan for the educational institution (Cunningham & Cordeiro, 2003; Odden & Picus, 2004). Successful budget processes characteristically include input from all involved entities, guidance from administrators, strategic planning processes, management and reporting tasks and rigorous administrative examination throughout the budget process (Combs, 2000). The following treatise is an analysis of the budget process for the Austin Independent School District (AISD). In addition, this treatise will discuss individuals involved in the process, how the process evolved, the strengths and weaknesses, and how the process addresses student performance.

Austin Independent School District Budget Analysis

AISD maintains a three-tier system to guarantee three objectives: the school district has access to revenue collected through the district's taxes, an equilibrium is present between local autonomy and state and local funding responsibility, and that state financial aid is provided to a school district regardless of the school district's resources. The three tiers achieve these objectives in various manners (Cruz, 2006). Tier 1 comprises the base funding. Tier 2 assures revenue that is based upon taxes within the school district. Tier 3 comprises funding that is not guaranteed and is appropriated as funds become available. Therefore, funding from Tier 3 varies dependent upon economic conditions (Cruz, 2006).

The Budget Advisory Council is the center of Austin Independent School District's cooperative and community involved budget process. Senior management offers their opinion concerning the budget and the board sets priorities for the budget (T. Wilde, personal communication, October 5, 2007). The council incorporates more than 70 community and school individuals who assess the budget and suggest modifications. The Budget Teams acts as a guide for The Budget Advisory Council that conducts meetings for budget presentation from each area of the budget, reviews the details, and recommends changes. At the conclusion of this review process, the Budget Advisory Council ranks anticipated budget increases to aid the administration

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