Florida International University College of Education EDA 6242: School Finance Required Texts and Materials: Brimley, Jr., V. and Garfield, R. (2008). Financing Education in a Climate of Change (10 th ed.). Boston, MA: Pearson Education, Inc. 2007-08 FUNDING FOR FLORIDA SCHOOL DISTRICTS http://www.fldoe.org/fefp/ Financial and Program Cost Accounting and Reporting for Florida Schools (Redbook 2001) http://www.fldoe.org/fefp/redtoc.asp See FloridaSchoolLeaders.org W. C. Golden Professional Development Program for School Leaders, Data Analysis : A Comprehensive Overview of the Process, (a web-based resource) Course Description: This course describes and analyzes current and emerging school finance plans; the influence of the courts and federal and state legislation on those plans; the Florida Education Finance Plan; and the budget responsibilities of the school principal. Course Objectives The goals of the course are to provide knowledge, skills, and dispositions with respect to: Educational Leadership Constituent Council Standard 3: Candidates who complete the program are educational leaders who have the knowledge and ability to promote the success of all students by managing the organization, operations, and financial resources in a way that promotes a safe, efficient, and effective learning environment. Florida Principal Leadership Standard: Managing the Learning Environment---High Performing Leaders manage the organization, operations, facilities and resources in ways that maximize the use of resources in an instructional organization and promote a safe, efficient, legal, and effective learning environment. William Cecil Golden School Leadership Program---To gain an awareness of the resources and tools available through the William Cecil Golden School Leadership Development Program. 1
Florida Competencies in School Finance A. Knowledge of Florida s funding plan for public elementary and secondary schools 1 Identify the major funding components of the total state school finance program. 2 Identify, interpret, and apply each of the formula factors used in computing the state and local Florida Education Finance Program allocation. 3 Identify the requirements for school district participation in the Florida Education Finance Program. 4 Demonstrate knowledge of the adequacy and equity of the Florida Education Finance Program regarding children and taxpayers. B. Ability to analyze the processes of planning, developing, implementing, and evaluating a district budget 1 Identify the major funds in a school district s budget. 2 Identify the major categories of financial resources available to a district beyond the state allocation. 3 Identify the interrelationship between the individual school budget and the school district budget. 4 Interpret and use the factors that cause change in the school operating budget. 5 Identify the purposes of a budget. 6 Demonstrate knowledge of the purposes of school internal funds and the proper accounting of those funds. C. Knowledge and application of school finance concepts 1 Demonstrate knowledge of and make inferences concerning model school finance plans of other states. 2 Demonstrate knowledge of and discriminate between measures of school district fiscal capacity. 3 Identify measures of educational resource need. 4 Identify major sources and characteristics of taxation used to support public education. 5 Demonstrate knowledge of equity concepts tested in major school finance litigation. 6 Identify, interpret, classify, and make inferences concerning the contributions of education to the economy. D. Knowledge of the processes of financial accounting, auditing, and reporting 1 Identify methods of cost attribution. 2 Identify and discriminate between the practices, standards, and procedures of accounts used in school internal audits. 2
3 Discriminate between components of the accounting classification structure used by Florida school districts. 4 Identify and differentiate between practices and procedures of fiscal control and accountability of school-based funds. E. Knowledge of the precedence and purposes for funding public elementary and secondary education 1 Identify federal, state, and local historical developments in public school funding. 2 Distinguish between federal, state, and local purposes in the funding of public schools. 3 Identify current trends of school finance in Florida. References: Educational Leadership Constituent Council (ELCC) http://www.npbea.org/elcc/elccstandards%20_5-02.pdf Florida Competencies in School Finance http://www.fldoe.org/asp/fele/felecomp.asp Florida Principal Leadership Standards http://www.fldoe.org/profdev/fpls.asp Interstate School Leaders Licensure Consortium (ISLLC) http://www.ccsso.org/content/pdfs/isllcstd.pdf National Council for Accreditation of Teacher Education (NCATE) http://www.ncate.org/ 3
Course Policies: 1. Punctuality, preparation, and participation in all class sessions are expected. Regular attendance is expected. You are allowed one unexcused absence. One point will be deducted from your final average for each additional absence. Consistent tardiness or leaving before the class has ended will be counted as one absence at the discretion of the instructor. 2. All assignments should be professional in appearance, i.e., typed, doubled spaced, using appropriate style of the American Psychological Association (APA) latest published edition or online resources, including correct spelling and proper grammar usage. 3. It is your responsibility as a student to check on missed assignments and to make up missed work. If you must be absent, you are responsible for getting class notes, handouts, announcements, etc. from a classmate. 4. Active class participation is also required. This includes regular, thoughtful contributions to class discussions and activities, courteous attention and behavior in class, and the willingness to encourage and support others in their efforts. One of the privileges of being a member of a professional learning community is gaining input from others as you learn. These behaviors reflect appropriate conduct for a professional educator and create a positive learning community. This cannot be accomplished if you are tardy or absent. 5. Students are permitted and encouraged to proofread each others assignments. 6. All assignments must be submitted on the due date to receive full credit. 7. All assignments completed for this course should be the original work of the student. 8. You are responsible for knowing and abiding by the policy on plagiarism and academic dishonesty at Florida International University. Any student engaging in these offenses will be appropriately disciplined according to the Code of Academic Integrity (Student Handbook, Florida International University). Course Requirements: Reading assignments may not be duplicated by class lectures or discussions. In order to participate, you must complete all reading assignments on time and be prepared to communicate to the class what you have learned. It is your responsibility to bring to class any questions you have from the readings. If you do not raise these questions, it will be assumed that you are keeping up with the reading and understand the material completely. Assignments are due on time in order to receive full credit. From time to time adjustments maybe made to the schedule as needed. 4
Course Schedule January 12 Introductions and Course Overview School Based Budget System January 19 The Economics of Education Chapter 1 Financing Education Adequately Chapter 2 School Based Budget System January 26 Financing Education Equitably Chapter 3 Patterns for School Finance Systems Chapter 4 School Based Budget System February 2 Sources of Revenue Chapter 5 Eroding Local Control Chapter 6 School Based Budget System February 9 Education: A State Function Chapter 7 Federal Interest in Education Chapter 8 Preparation of a Budget Conference February 16 Midterm Examination Group Presentations and Written SBBS Project February 23 Continuation of Group Presentations Internal Funds Due: Written SBBS Project March 1 The Influence and Climate of the Courts Chapter 9 Public funds and Nonpublic Schools Chapter 10 Internal Funds March 8 Financing School Facilities Chapter 11 Administering the School Budget Chapter 12 2007-08 FUNDING FOR FLORIDA SCHOOL DISTRICTS March 11 Last day to drop a course with a DR grade March 15 Accounting and Auditing Chapter 13 Business Aspects of the School Community Chapter 14 2007-08 FUNDING FOR FLORIDA SCHOOL DISTRICTS March 17 22 Spring Break* March 22 Human Resources and School Finance Chapter 15 5
The Road Ahead in School Finance Chapter 16 Financial and Program Cost Accounting and Reporting for Florida Schools (Redbook 2001) March 29 April 12 April 18-19 April 22 Financial and Program Cost Accounting and Reporting for Florida Schools (Redbook 2001) Completion of Group Presentations if needed Review for Final Exam Final Examination Study Days (No class) Final Examination Due (via email to smlopez@fiu.edu) * March 31 April 4 MDCPS and Broward Schools Spring Break 6
Project Descriptions Class Participation: All reading must be completed each week in preparation for class. Each student should come prepared to discuss in detail any part of the assignment. Active participation in class discussions is worth 15% of the final grade. For each reading, i.e., (a chapter, chapter segment, or article) one student will be assigned responsibility for summarizing the major points and leading the discussion. Midterm Examination The midterm examination will test your understanding of the course materials. Your ability to apply and critique the materials covered in the course will be evaluated based upon oral presentations of the preparation and analysis of a school based budget system. Each individual student will also be responsible to submit a written analysis of a school based budget system based on his or her personal understanding of the entire process of the preparation and analysis of a school site budget. A school budget will be prepared using the processes of planning, developing, implementing, and evaluating a budget using the Miami-Dade County Public Schools Budget handbook available online at www.dadeschools.net; EMPLOYEES; ehandbooks; Categories; Budget. This project will encompass all aspects of school-site budget operations including the School- Based Budget System, The School Allocation Plan mandated by the State of Florida, Staffing Authorization - CASAS/SBBS Revenue; Comparison of SBBS/CASAS vs. PAC; using Allocation Staffing Forms; FTE Adjustments to CASAS; Alternative Education Staff Allocation Form; Secondary Vocational Staff Allocation Form; Small School PREP/PRIME Unit Form; Personnel Status Form; Reconciliation of Unauthorized Filled Positions Form; Recommendation for Full-Time Employment; of Permanent Temporary Instructor; Title 1 School Based Budget School; Application for Transfer - Instructional Personnel; Employee Projected Transfer Form; Application for Promotion/Transfer - Non-Instructional Personnel; and Notification of Assignment. Students are required to analyze the school budget to conduct a cost-benefit analysis of the instructional program based on FTE staff allocations, and identify how specific budget allocations support the school improvement plan/district strategic plan. Final Examination The final examination will test your understanding of the course materials. Evaluation of your ability to apply and critique the materials covered in the course will be based upon the use of essay questions. The essay questions will require an analysis of state funding for school 7
districts found in the 2007-08 FUNDING FOR FLORIDA SCHOOL DISTRICTS and the Financial and Program Cost Accounting and Reporting for Florida Schools (Redbook 2001) websites. Assignments Point Due Date Values Group Presentations 25% Ongoing Class Participation 15 % Ongoing Midterm Examination 30% February 16 and 23 Final Examination 30% April 22 Grading Criteria Grade Grades by Percentage A 4.00-3.68 A = 95 100% A- 3.67-3.34 A- = 90-94% B+ 3.33 3.01 B+ = 86-89% B 3.00 2.68 B = 85% B- 2.67 2.34 B- = 80-84% C+ 2.33 2.01 C+ = 76-79% C 2.00 1.68 C = 75% C- 1.67 1.34 C- = 70-74% D+ 1.33 1.01 D+ = 66-69% D 1.00 -.068 D = 65% D-.067 -.01 D- = 60-64% F 0.00 (failure) F = 0-59% P 0.00 (pass) IN 0.00 (incomplete) WI 0.00 (withdrew from university) WP 0.00 (withdrew after deadline w/passing grade) WF 0.00 (withdrew after deadline w/failing grade) AU 0.00 (audit) DR 0.00 (dropped course) DP 0.00 (dropped after deadline w/passing grade) DF 0.00 (dropped after deadline w/failing grade) NR 0.00 (grade not reported or invalid) EM 0.00 (examination) 8
9