Copyright© 1999 by School Services of California, Inc.
Budget Development: Now is the Time to Work on
Goals
The annual budget cycle is well defined and has several key events including the announcement of the Governor's Budget in January and the adoption of the local budget in June. The planning cycle is not as well defined, but one thing is certain: unless goals and objectives are adopted before the budget gets set in stone, the school agency's goals will not have an impact on the current year budget.
Goals are broad, policy-like statements that reflect the long-term objectives of the school agency. Once established, they should not change dramatically from year to year; the change is normally more gradual. Objectives, on the other hand, reflect the progress expected toward each of the goals in the near term. Each goal may have many objectives. Goals are like dreams; objectives have price tags and can make the dreams become reality.
By November, school agencies should have completed a good review of how much was accomplished toward achievement of last year's goals, how much progress is being made this year, and school agencies should be well on their way to revising them to reflect next year's expectations. The target should be to adopt the 2000-2001 goals and objectives long before the 2000-2001 budget is finalized.
Whether the school agency uses a goals and objectives committee or a less formal board/staff process, the target date for adoption should be in the March/April 2000 timeframe. This means that as the budget numbers are firming up in the spring, concurrent discussions are assessing the amount of progress expected toward specific goals and the funding levels to be provided for each objective. Remember that an unfunded objective is unlikely to be achieved; be sure your expectations are in line with your financial capacity.
Goals and objectives reflect the thoughtfully considered hopes, dreams, and expectations of the school agency. If they are to become reality, they must be agreed upon and adopted before the budget is completed. The goals should guide resource allocation decisions and should lead the budget process. The budget should follow, not lead.
-- Ron Bennett