EDUC 608

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Binghamton University
Graduate School of Education
Educational Leadership
Education 608: School Finance and Business Operations
Spring
2015
Dr. Carol A. Eaton
Class Meetings: Thursday, 4:25-7:35 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 and for the following years. 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 yet 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. An educational leader in the field of finance will be a “guest” 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. There will be fifteen minute break in the middle of each class session. Food
and beverages are welcome.
January 29, 2015:
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
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5:30 p.m.:
Expectations for the field journal content and their due dates
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 in writing:
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?
As you discuss these issues, please describe how you would
have done this differently, if you would have.
6:45 p.m.:
Check out these:
 www.schoolfundingfairness.org that will be great background
reading for everyone
 cnysba.org (Statewide School Finance Consortium, A project of
the Central NY School Boards Association. Lots of interesting
information!
 Research all State Aid to Schools Information online and we will
discuss what each participant has found next session.
7:15 p.m.:
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.
7:25 p.m.:
Any questions or concerns for the evening? Class concluded at 7:35 p.m.
.
February 5, 2015:
4:30 p.m.:
What were the major points being made by the Governor and the
legislators who have spoken on the budget to date. At this point, we will
not know all of the details of the budget.
What are some current discussions going on in your districts? What
processes are being used to seek input regarding the budget from teachers
and all staff? What roles are the principals taking in the discussions?
5:15 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?
5:45 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.
6:15 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 small groups, 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.
7:p.m.:
View any available Budget information for NYS online in class.
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?
7:15 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.
7:25 pm.:
Summarize your thoughts on the budgeting process in NYS and how
would you improve it.
7:35 p.m.:
Class completed and any questions?
February 12, 2015:
4:25 pm.:
Any news from the area or your districts? Budget discussions?
From Chapter 2, The Need for Adequate Funding: how did you answer
the questions assigned and convene discussion
What were you conclusions? Why?
What are the most critical areas?
5:35 p.m.:
Discussion regarding the categories for your own dept./school budgets:
you need to know these to discuss them well; break into groups to
brainstorm the categories
6:20 p.m.:
How do the school districts set their priorities and why?
6:45 p.m.:
What would preferred priority setting method be if you were the leader?
Describe the steps
7:15 p.m.
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?
7:25 pm.:
Questions of concerns?
February 19, 2015:
4:25 p.m.:
Each week, we will read and discuss current news articles regarding
school budgets ; feel free to bring in interesting articles for discussion
Business manager meeting updates?
5:15 p.m.:
Review Chapter 3 key areas and discuss the concepts and definitions, as
well as answer for question 3. Bring in examples from you own
experiences in your educational roles.
6:25 p.m.:
Where is each district represented along the budget pathway? Explain and
give examples.
7:00 p.m.:
Assignment: 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 26, 2015:
4:30 p.m.:
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.)
6:00 p.m.:
Implications for this type of weighting system? What school systems
benefit and which do not benefit?
6:45 p.m.:
thoughts?
Any updates on meetings with business officials? If so what are their
7:15 p.m.:
Assignment:
Read Chapter 5, Sources of Revenue, and complete
question one on page 138, in approximately two pages.
Volunteers for discussion?
March 6, 2014:
4:30 p.m.:
Discussion of current news articles, Governor’s budget or new events
Status of your own school district budgets: school/departments?
5:00 p.m.:
Discuss Chapter 5, Sources of Revenue, with overall discussion of
chapter’s concepts and the impact of residents of localities and states in
general. Break into groups as assigned
6:00 p.m.:
Discuss your own local districts and the impact involved and prepare
questions for the guest presenter
7:00 p.m.:
Assignment: 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 12, 2015:
5:00 p.m.
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?
6:15 p.m.:
Discussion of latest news articles, updates in school districts
First field notes/reflections ready for collection
6:30 p.m.:
Discuss Chapter 6, Eroding Local Control and discuss the issues involved,
pro and con, of consolidation of districts
7:15 p.m.:
Read Chapter 7, Education: A State Function, and answer question two on
page 189, in two pages.
Volunteers for the lead of the next week’s discussion?
March 19, 2015:
4:30 p.m.:
Discussion of latest news articles and updates in school districts
Any updates and questions regarding your projects? Discussion of the
format and info for inclusion Ideas?
5:00 p.m.:
Discuss Chapter 7, Eroding Local Control and Education: A State
Function, and discuss the answer to question two on page 189, written in
two pages. Discuss the pros and cons of consolidation and independent
control. Be prepared to give examples.
7:00 p.m.
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 26, 2015:
4:30 p.m.
Discuss any new articles and updates and current budget information
from your districts
5:15 p.m.
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?”
7:00 p.m.:
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 2, 2015:
4:30 p.m.
Discuss and updates and budget news
Updates on your own projects? Ready to submit project proposals?
5:15 p.m.:
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.
7:00 p.m.:
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 6-10, 2015: BU Vacation No Class
April 16, 2015:
4:30 p.m.:
Discuss any budget updates and news
Finalize projects with a written proposal
5:30 p.m.:
Discussion of Chapters 11 and 12, 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?
7:15 p.m.:
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.
Volunteers?
April 23, 2015:
4:30 p.m.:
Budget update news should be available from districts and the state: what
are your reactions?
5:15 p.m.:
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.
7:00 p.m.:
Read Chapter 15 Human Resources :
In chapter 15, please summarize the key issues involved in the projection
of employee costs, when preparing the budget? One to two pages, please.
 Discussion of latest news articles and updates in school
districts
Volunteers for this discussion?
April 23, 2015:
4:30 p.m.:
Review any news and updates
Collect any business manager interview write-ups and field/reflections as
completed
5:15 p.m.:
Discuss Chapters 15: Human Resources
In chapter 15, what are the key issues involved in the projection of
employee costs, when preparing the budget?
 Any changing roles for the union operations in the state
 What are the major issues for unions in NYS?
7:00 p.m.:
Read Chapter 16, Finance and The Road Ahead in School Finance:
Be prepared to discuss the future issues in school funding and budgeting
What are the ongoing issues in school funding? One page description
Volunteers?
May 7, 2015:
4:30 pm.:
Any final news from the districts and the state?
5:00 p.m.:
Chapter 16, Finance and The Road Ahead in School Finance:
In chapter 16, what are the unresolved issues in school finance and your
suggestions?
7:00 p.m.:
Review any issues that are still unclear in projects and any information
from the course
Assignment: Presentation of projects, with spreadsheets and
submission of any business manager interviews
We will determine the order of the presentations
May 7, 2015:
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.
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