Binghamton University
Graduate School of Education
Educational Leadership
Education 608: School Finance and Business Operations
Spring
2014
Dr. Carol A. Eaton
Class Meetings: Thursday, 4:25-7 p.m., Rm. A-234
Office: A-233
Email Addresses:
ceaton@binghamton.edu
ceaton1@stny.rr.com
Office Hours: One hour prior
to class by appointment
Home Telephone: 692-4669
Cell Phone: 761-8881
Office Telephone: 777-6770
Description of Course:
Managing school finance and business operations is the key to school district success.
The planning process consumes more time and energy of current educational leaders
than ever before. The challenges have never been greater than they are right now,
planning for the next fiscal year. Planning district goals and meeting governmental
requirements “drive the budget” in every district. This semester we will consider what is
most crucial to the school districts in New York State, due to the increasingly difficult
financial situation nationwide and statewide. As an advanced graduate level course,
participants will gain an understanding of the financial operations of school districts,
where learning outcomes are met, while simultaneously following prudent financial
practices. This is also a another year where major changes and reductions will most
likely take place as leaders make decisions and choices regarding how best to utilize
their finances to assist students in improved learning. General issues of school finance
and school business functions will be explored and examined. Legal expectations and
requirements will be explored and applied to actual school district operations.
Educational leaders in the field will be “guests” in the class. Class members will be
designing their projects, using spreadsheets to illustrate their overall financial project
plans.
Areas of Study to Be Included:
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role of the federal government funding in education
state government role in educational finance
local government role in educational finance
the competition for dollars from the three above mentioned sources
tax issues and structures, bonding, budget issues and budgeting procedures
non-public finance issues
school plant construction and maintenance
financial management and banking, investment of funds, risk management, cash
flow projections, accounting practices
food service, transportation, purchasing, and general management of the
business office
fiscal information systems, cooperation among the business office and officials
internal and external auditing
effective communication to and from the business office
Learning Outcomes:
At the completion of this course, students will:
 understand the theory, knowledge, skills and techniques employed to create
school district budgets
 demonstrate the effective use of technology to create and manipulate
spreadsheets to portray school district budgets
 demonstrate the ability to access states and federal educational funding
information
 demonstrate effective and appropriate planning, control and supervision of local
school district financial affairs
 demonstrate an understanding regarding the process for creating budgets and
making reductions as a team
 function effectively in complying with local, state and federal requirements for
financial management of a local school district
 practice the appropriate communications among the school employees and the
community at large, such as letters and memos that provide updates
 demonstrate ability to negotiate with all constituents
 determine what is “crucial” and/or “adequate” for school districts
 demonstrate the understanding of requirements for working with school boards
and the public at large, and the politics involved
 demonstrate knowledge and ability to create and maintain a department/school
building budget
Successful course participants will be able to perform the following list of tasks:
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Demonstration of effective communication skills with all necessary parties within
the district and outside of the district
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Demonstration of knowledge of general issues of educational finance such as
identifying, describing and evaluating accurately the concepts of capital
management, collective bargaining costs, district wealth measurements, special
education costs and cost benefit analyses.
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Articulation of the federal government’s role in federal aid programs and the
politics of reform measures. Analysis and description of state governmental roles
in equalization practices, foundation programs and variations, funding formulas,
enrollment determination procedures, and state financing of capital outlay, staff
development and transportation.
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Production of correctly required data reports and submittals for local school
districts for funding support.
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Evaluation and comparisons of the efficacy of tax structures, tax revenue
sources, and rationale for each including income, sales, property and other
taxes.
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Demonstration of competence in budget development processes, long range
planning, salary and payroll policy management, risk management and external
funding development.
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Demonstration of acquaintance with the foundations of teaching and learning,
and the relationship of business functions and operations to education.
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Description of personal understanding and abilities to organize and administer
personnel and resources in school business functions.
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Examination and use of sound procedures for cash management, investments
and debt management.
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Show skill in review and analysis of policies and procedures pursuant to relations
and collective negotiations with employee groups and organizations.
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Utilize knowledge in planning and maintaining school facilities and environments.
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Apply accepted concepts, proven principles, and procedures in the purchasing
process.
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Manage and control inventories, maintenance of equipment, and disposal of
surplus property.
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Manage and operate ancillary services such as risk management, food services,
transportation and health and safety programs.
Format:
Each class session will consist of active discussions, problem-solving and critical
thinking. The course will be a combination of discussions regarding the readings and
problems assigned each week, including some lecture, student presentations, guest
speakers, independent readings and extensive field work in home school districts, with
follow-up in class. Students will work directly with school business officials and
superintendents responsible for operations of his/her local school districts. Students will
be provided with a letter to present to business officials, explaining the needs for the
class.
Expectations for Students:
Attendance:
Students will be expected to attend all assigned course classes/components and
participate effectively in course discussions and key activities. Missed class sessions,
due to emergencies only, will require make-up work, with the instructor assigning
replacement work. Emergency absences will be dealt with on a case by case basis
and may result in overall grade reduction or earning an incomplete.
Students are encouraged to bring laptops to class each week, as we will be searching
district budget news online during class.
Readings/field notes with reflections:
Outside readings in topics related to school finance and school business operations are
required. Readings should include those from the required reading list but may be
expanded beyond that. Students will submit 2 professional field reports/reflections
from your school/work sites and which demonstrate knowledge and
comprehension of the subject. Length of each report should not exceed 2 pages
in length. The first set will be due in the midpoint of the course, and the final one
at the conclusion of the course.
Field Work/Interviews with Business Officials:
Students will be expected to work directly with a school business official in a local school
district. They will meet with this official at least 2 times throughout the course. The
instructor will provide an introductory letter to the Business Officials, introducing class
members for the interviewing sessions.
The student will be asked to prepare a list of critical questions related to the coursework
preceding each appointment with the business official and will ask the business official to
respond. Some of the questions for the Business Officials will be those decided upon by
the class as a whole, while others may be developed by each student, specific to his/her
situation. The critical questions and responses will be submitted in writing to the
instructor within 2 weeks of each business official meeting. This schedule may be
amended as the “budget season” unfolds during this spring, due to district schedules.
Presentation/Project:
Each student will produce an oral presentation, accompanied by a written project, prior
to the conclusion of the course. Topics must be directly related to the school finance
and school business management. The presentation topic must be approved by the
instructor in advance. Students will present a twenty-minute lesson on that topic to the
other members of the class. This project will include the creation of a budget, using
spreadsheets to describe the goals and outcomes, along with the financial picture.
Students will submit proposals for their projects for this course, fully explaining their
topics to the instructor for approval. Such projects must be related to the course
objectives, and may include creative activities, instructional materials, research or a
thematic position paper and will include a budget with spreadsheet. The projects will
represent original work on the part of the student, and will demonstrate significant
contribution to the student’s accumulation of learning. Written projects should be 8 to 10
double spaced pages in length.
Class Meetings:
The class will meet on the following dates, with discussions and assignments as
indicated:
January 30, 2014:
4:30 p.m.:
Welcome to School Finance!
 Introductions and review of our experiences
 Review of the expectations from the syllabus and dates for upcoming
classes
 Discuss the content of meetings with School Business Officials and the
letter of introduction
 Attendance at school board hearings/meetings regarding budgets
 Expectations for the field journal content and their due dates
5:30 p.m.:
Article: “Declining Resources, Targeted Strategies,” by Nathan Levinson,
former Superintendent of Schools in Arlington, Massachusetts, from the
AASA Journal for School Superintendents
 “Do more with less!” How many times have we heard this!? This is
the public battle cry!
 Please read the article and divide into groups of two/three to answer
the following:
1. What budgetary issues were being faced by this school district
and by this superintendent?
2. What methods did he follow to assess the status of the budget
and future needs?
3. How did he use his leadership team? Had budgets “been done
to them before?”
4. What were some of the improvements that were made? What
new budget methodology was used? Was this successful?
5. How was special education spending changed? Reading?
Shifting of staff? Did the methods work?
6. What was the backlash that he experienced? Why?
7. Your conclusions? Was he successful?
Finish these questions in writing for the next class session as an
assignment. Please describe how you would have done this
differently, if you would have.
6:20 p.m.:
6:45 p.m.:
Check out these:
 www.schoolfundingfairness.org that will be great background
reading for everyone and
 cnysba.org (Statewide School Finance Consortium, A project of
the Central NY School Boards Association. Lots of interesting
information!
 State
Aid
to
Schools:
A
Primer:
June
2012
(www.oms.nysed.gov/foru/PDFDocuments/Primer12-13D.pdf)
This is a must and will be used in class as we review the elements
of schools’ budgets.
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Assignment for next week:
Read Chapter One in the text and be prepared to lead a discussion
regarding the highlights. Each participant will be taking a turn. What are
the key areas?
Write a feature article, citing the outstanding reasons for the public’s
support of the local school districts’ budgets. Two pages only and
consider this going in our local newspaper.
.
February 6, 2014:
4:30 p.m.:
What were the major points made by the Governor and the legislators who
have spoken on the budget to date. At this point, we probably will not
know all of the details of the budget.
5 p.m.:
Any questions regarding the assignment to work with the district business
managers? Did any of you have the opportunity to make contact?
How did the business officials react and any beginning responses? What
are your next steps? What questions should be asked? Let us make up the
list as a group. What information do you believe that we need?
In light of the financial situation facing schools, what kinds of questions
will you ask on your first visit?
5:15 p.m.:
Reactions to the article assigned from the AASA Journal:
 How did the Superintendent handle his budget dilemma?
 What were the solutions?
 How did he use his leadership team, communication, community
resources and publicity?
 Would you have done anything different? Would this strategy
work everywhere?
 Other thoughts?
Submit your papers on this article, please.
5:45 p.m.:
Reactions to the first chapter in text:
What has been and is the importance of education in our society and the
world, historically?
 In groups of two and one group of three, discuss and report out to
class, what impact education has had on society at large?
 Why is it worth funding? What does it “do” for us as people and
society, the economy and growth?
 How do we know when enough funding is “enough?”
 Why is it so difficult to adequately explain to the general public the
importance of education?
 Did this chapter assist you in your thinking regarding the need for
support for education in the long view?
Submit the short paper (news article) regarding the support for local
school budgets.
6:15 p.m.:
View
the
Budget
information
for
NYS
online
at
stateaid.nysed.gov/publications/handbooks/handbook_2013.pdf
This provides background information for sources of revenue and
historical context in the state.
Discuss the categories and possible implications
Any updates from local districts?
6:40 p.m.:
Assignment for next week:
Read Chapter 2, Financing Education Adequately, and answer the
following:
 What does “adequacy of education” mean to you? To the general
public? This is a critical issue for all districts.
 How does the public interpret the high cost of education? And the
seemingly limited positive academic results coming from the
schools? Why?
 How do you know if the schools give you your money’s worth?
What evidence is available?
 How do you explain the discrepancies in finances between districts
and states?
 How have these discrepancies created serious issues? More wealth
equals higher taxes equals a better education?
 How does this (above) create problems among districts and states
and with standards’ based testing?
Prepare two pages considering these questions for next week.
February 13, 2014:
From Chapter 2, The Need for Adequate Funding: how did you answer the questions
assigned and discussion
Discussion regarding the categories for your own dept./school budgets
Assignment for following week:
Read Chapter 3, Financing Education Equitably, please write the
definitions in question one and answer question 3. Please write the answer
to question 3 in minimum of two pages..
Continue your work with the business official as he/she is ready or
available.
Volunteer to lead discussion next week?
February 20, 2014:
Each week, we will read and discuss current news articles regarding
school budgets
Business manager meeting updates?
Review Chapter 3 key areas and discuss the concepts and definitions, as
well as answer for question 3.
Read Chapter 4, Patterns for Finance Systems, and define ( brief
definitions in writing) and explain the following:
 Full state funding, district power equalization, equalized
percentage matching, weighting factor, WPU, ADM, ADA, density
and sparsity factors
 Teacher qualification considerations
 Other categories for weighting: what are they?
Volunteer for next week’s discussion?
February 27, 2014:
Discussion of current news articles and changes in Governor’s budget info
Discuss Chapter 4, Patterns for Finance Systems, (see above mentioned
concepts for discussion with examples for each class member.)
Implications for this type of weighting system? What school systems
benefit and which do not?
Read Chapter 5, Sources of Revenue, and complete question one on page
138, in approximately two pages.
Volunteer for discussion?
March 6, 2014:
Discussion of current news articles, Governor’s budget or new events
Status of your own school district budgets: school/departments?
Guest Presenter: Zachary Woodard, School Business Official,
Whitney Point Central School District
 Discussion of school budget planning periods
 Budget calendars
 How are “first pass budgets” created?
 What input do you receive to create the budget? Teachers,
Parents, Students and Community
 What are the key elements of the spreadsheets that you
present?
 What do the budget codes present?
Discuss Chapter 5, Sources of Revenue, with overall discussion of
chapter’s concepts and the impact of residents of localities and states in
general.
Read Chapter 6, Eroding Local Control, and answer question 5, in
approximately three pages, on page 161, regarding consolidating school
districts, emphasizing, advantages and disadvantages.
Volunteer for discussion?
March 13, 2014:
Discussion of latest news articles, updates in school districts
First field notes/reflections ready for collection
Discuss Chapter 6, Eroding Local Control and discuss the issues involved,
pro and con, of consolidation of districts
Read Chapter 7, Education: A State Function, and answer question two on
page 208, in two pages.
Volunteers for the lead of the next week’s discussion?
March 20, 2014:
Discussion of latest news articles and updates in school districts
Any updates and questions regarding your projects? Ideas?
Discuss Chapters 6 and 7, Eroding Local Control and Education: A State
Function, and discuss the answer to question two on page 208, written in
two pages. Discuss the pros and cons of consolidation and independent
control.
Read Chapter 8, Federal Interest in Education, and be prepared to discuss
the changes that have occurred in the recent years? What has changed? In
two pages, summarize the major changes
Volunteers for discussion?
March 27, 2014:
Discuss any new articles and updates
Discussion of Chapter 8: Federal Interest in Education
 What has changed and why?
 What recommendations do you have for the future?
 How does the federal government follow-up on areas that need
“policing?”
Read Chapters 9 and 10, The Influence and Climate of the Courts and
Public Funds and Non-Public Schools, and write your opinions regarding
the changes that have occurred in the courts’ rulings regarding schools, as
well as your opinions regarding the use of public funds for non-public
schools. Please bring some selected citations into your discussion of both
areas. Confine your assignment to 3 pages.
Volunteers for discussion
April 3, 2014:
Discuss and updates and budget news
Updates on your own projects?
Discussion of Chapters 9 and 10 with volunteers leading the discussion
And bring out your opinions regarding the changes that have occurred in
the courts’ rulings regarding schools, as well as your opinions regarding
the use of public funds for non-public schools.
Read: Chapter 11, School Facilities, and answer question 7 on page 276
and read Chapter 12, The School Budget, and write a response to question
7 on page 300. Limit your answers to three pages.
Volunteers for next week?
April 10, 2014:
Discuss any budget updates and news
Finalize projects with a written proposal
Discussion of Chapters 9 and 10, using the questions included in the
assignment
 What are the reactions from the public so far to the local school
budgets?
 What are the reactions to your own district budgets?
 What input have you had to date?
 What input have you ever had in school facilities improvements?
Read Chapters 13 and 14, Accounting and Auditing and Business
Aspects of the School Community, What are the issues involved in
managing the accounting aspects of the business offices in all school
districts? What new regulations have emerged as a result of improved
accountability? Do you believe that the general public understands these
rules? Write a two page summary of the highlights that the public should
know about both areas.
April 17, 2014: No Class due to BU vacation
April 24, 2014:
Budget update news should be available from districts and the state: what
are your reactions?
Guest Presenter, Alan Pole, Consultant for Castallo and Silky, Inc.
Impact of Consolidation on School Districts and their Populations:
 What are the advantages and disadvantages?
 What districts have done so at this point?
 What have they learned?
 Your questions?
Discussion of Chapters 13 and 14, Accounting and Auditing and
Business Aspects of the School Community, What are the issues
involved in managing the accounting aspects of the business offices in all
school districts? What new regulations have emerged as a result of
improved accountability? Do you believe that the general public
understands these rules? Review the summaries of your selected highlights
that the public should know about these two areas.
Read Chapters 15 and 16, Human Resources and School Finance and
The Road Ahead in School Finance:
 In chapter 15, please summarize the key issues involved in
the projection of employee costs, when preparing the
budget? One to two pages, please.
 In chapter 16, please describe the unresolved issues in
school finance and propose suggestions of your own, one
to two pages
 Discussion of latest news articles and updates in school
districts
Volunteers for this discussion?
May 1, 2014:
Review any news and updates
Collect any business manager interview write-ups and field/reflections not
Conclude any previous discussions from last week, with questions
Discuss Chapters 15 and 16, Human Resources and School Finance
and The Road Ahead in School Finance:
 In chapter 15, what are the key issues involved in the
projection of employee costs, when preparing the budget?
 In chapter 16, what are the unresolved issues in school
finance and your suggestions?
Assignment: Presentation of projects, with
submission of any business manager interviews
We will determine the order of the presentations
spreadsheets
and
May 8, 2014:
Presentation of projects, in the order determined previously
Evaluation of instructor
Have a great end of the semester and summer!
Grading Policy:
The student’s grade will be weighted on the demonstration of student learning and
performance as evidenced in:
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Classroom participation, group work, and classroom discussions:
Assigned written work and field notes:
Culminating Final Presentation:
30%
30%
40%
Textbook for Course:
Vern Brimley, Jr., Deborah A. Verstegen and Rulon R. Garfield, 2012, Financing
Education in a Climate of Change, 11th Edition, Pearson: San Francisco.
Supplemental Readings:
Readings from the NY State budget website as assigned
School Law Book, most recent edition, pertaining to school finances, New York State
School Boards’ Association
Selected articles from professional journals, provided by the instructor or available on
Blackboard
Selected websites to be provided by the instructor and class members
Additional Notes:
Practical advice and suggestions will be offered and will not necessarily lend itself to any
specific course or courses. Students are encouraged to ask any and all questions.
Of special importance is the agreement of all students participating in this course that all
conversations will be held to the highest level of confidence.
Binghamton University Information
Classroom Environment
The Faculty and Staff in the School of Education are committed to serving all enrolled
students. The intention is to create an intellectually stimulating, safe, and respectful
class atmosphere. In return it is expected that each of you will honor and respect the
opinions and feelings of others.
Accommodations
If you are a student with a disability and wish to request accommodations, please notify
the instructor by the second week of class. You are also encouraged to contact the
Office of Services for Students with Disabilities (SSD) at 777-2686. Their office is in LHB51. The SSD office makes formal recommendations regarding necessary and
appropriate accommodations based on specifically diagnosed disabilities. Information
regarding disabilities is treated in a confidential manner.
Academic Honesty
All members of the university community have the responsibility to maintain and foster a
condition and an atmosphere of academic integrity. Specifically, this requires that all
classroom, laboratory, and written work for which a person claims credit is in fact that
person’s own work. The annual university Student Handbook publication has detailed
information on academic integrity.
Students assume responsibility for the content and integrity of the academic work they
submit. Students are in violation of academic honesty if they incorporate into their written
or oral reports any unacknowledged published or unpublished or oral material from the
work of another (plagiarism); or if they use, request, or give unauthorized assistance in
any academic work (cheating). (Graduate SOE Academic Honesty Policies)
Plagiarism and cheating will not be tolerated in this class. Incidents of either will result in
a failing grade for the assignment in question. If you have any questions about what
constitutes plagiarism or cheating, please ask.
Evaluation of the Seminar Instructor:
You will have the opportunity to evaluate your instructor for Binghamton University and
also for the instructor’s own benefit, at the final session.