EDLD 5342, Part 4

My superintendent was very open about the budgeting process at our small district.  He was also cognizant of the fact that each district views the role of the superintendent in the budgeting process differently.
At our district, with a student population of around 550 in grades K-12 and a very low tax base, budgets can get very personal.  The superintendent indicated that because we have so few employees, the decisions made concerning budgets are often viewed as more than just monetary decisions, but reflective of the worth of each program or employee affected by the decision.
He tries to get started as early as possible with the process by including the campus principals and department heads in meetings immediately after the Christmas break.  He leads these administrators through last year's budget and looks at the current year budget to see if the previous plans were working.  He then gives budget planning documents to each principal and department head so that they can take them back to their campuses for input from teachers, coaches, and other employees.
When he gets these proposals back, usually before spring break, he gets with the business manager and begins working on revenue projections and student populations anticipated for the upcoming year.  At this time he will usually begin formulating a tentative budget based on the requests from the campuses and other entities.  He will then meet again with the principals and department heads to see where cuts can be made from their proposals.  Because we are a poor district, he stresses to each administrator that we must prioritize spending so that it has the most impact on student learning.  This sometimes means that extracurricular activities have to go an extra year or two without new uniforms or non-safety equipment so that the educational programs can be fully funded.
He then takes the agreed upon budget to the board for their input.  This is usually done during May.  He reminds them that the budget was agreed upon by those who will actually be using it and that any changes would have to take that into consideration. 
This year was unique in that the state cut our allocation significantly and the board had to make some difficult decisions in the summer because of the late notification of the cuts.  The superintendent said that keeping the board informed was key this year more than most.
Once the board approves the budget, it is submitted to TEA via PEIMS and the process starts over again immediately.

REACTION:
I do not envy the position in which the current funding crisis has placed superintendents.  I truly believe our superintendent does the best he can with the limited funds which he has available.  He includes everyone who will be involved in the process very early on and keeps us all informed throughout.  He has proven to be an advocate for academics and technology in his three years in our district and the budgets have reflected that drive.