Intentional Budgeting Analysis

In general, public schools spend between 80 and 85 percent of their appropriated funds on personnel and benefits; in addition, the remaining 15 to 20 percent of these funds are impacted by educational mandates at the federal, state, and local levels (Ellerson, 2010). Therefore, educational leaders are experiencing an increase in the importance of intentional budgeting that improves instruction and promotes student achievement.
The federal, state, and local levels of government are all involved in the school budget. The United States Department of Education and Congress manage federal education funding and policy. In addition, the governor, legislators, and education agency operate the state education funding and policy. Finally, school boards, administrators, employees, and other stakeholders
The federal government funds less than half of the promised average per pupil expenditure; therefore, in order to pay for special education, local school districts are raising taxes or eliminating general education programs. In addition, there was no change in Title I federal dollars although the number of students living in poverty increased (Ellerson, 2010).
School budgets have a direct impact on school improvement and student success. While stakeholders expect educational innovation and increased student achievement, the operating budgets of our public school systems are reduced. School districts are consistently managing three different budgets by completing audits of the previous budget, operating the current budget, and preparing for the upcoming budget (Ellerson, 2010). Though there may be some discrepancies between school systems, all districts are responsible for strategically budgeting in a way that has the most positive impact on their