Standards of excellence in budget presentation / Denny G. Bolton, W. Gary Harmer.

Format:

Book

Author/Creator:

Harmer, Gary W., Author.

Contributor:

Bloomsbury (Firm), publisher.

Language:

English

Subjects (All):

School business administrators--United States.

School business administrators.

School budgets--United States.

School budgets.

Physical Description:

1 online resource (312 p.)

Distribution:

New York : Bloomsbury Publishing(US), 2003.

Place of Publication:

R & L Education, 2003.

Language Note:

English

Summary:

Using a set of budgeting guidelines created specifically for school entities, this how-to publication takes readers through the steps necessary to develop an annual budget that meets today's most rigorous demands. The guidelines provide a means for the business management staff, school board, and community to use the budget document as an effective decision-making and communications tool. Budget examples that adhere to these guidelines and have earned award recognition for their budget presentation accomplishments are highlighted.

Contents:

Cover; Title Page; Copyright Page; Table of Contents; About the Authors; Preface; Chapter 1: Background and General Requirements; Exhibits; The Cover Page (Criterion A-l); Exhibit 1-1; Use of Graphs and Charts (Criterion A-5); Exhibit 1-2; Exhibit 1-3; Exhibit 1-4; Chapter 2: Introductory Section; Exhibits; Executive Summary (Criterion B-l); Exhibit 2-1; Exhibit 2-2; Exhibit 2-3; MBA Certificate (Criterion B-2); Exhibit 2-4; School Board and Administrators (Criterion B-3); Exhibit 2-5; Exhibit 2-6; Chapter 3: Organizational Section; Exhibits; Explanation of the School Entity (Criterion C-l)

Exhibit 3-1Exhibit 3-2; Exhibit 3-3; Exhibit 3-4; Exhibit 3-5; Significant Budget and Financial Policies (Criterion C-2); Exhibit 3-6; Exhibit 3-7; Organizational Chart (Criterion C-3); Exhibit 3-8; Exhibit 3-9; Exhibit 3-10; Statement of the Mission (Criterion C-4); Exhibit 3-11; Exhibit 3-12; Major Goals and Objectives (Criterion C-5); Exhibit 3-13; Exhibit 3-14; Operating Capital Budget Development Process (Criterion C-6); Exhibit 3-15; Exhibit 3-16; Exhibit 3-17; Exhibit 3-18; Budget Administration and Management Process (Criterion C-7); Exhibit 3-19; Exhibit 3-20; Exhibit 3-21

Chapter 4: Financial SectionExhibits; Scope of Budget Presentations (Criterion D-l); Use of the Pyramid Approach (Criterion D-2); Complete Information Presented Including Fund Balances, Revenues, Expenditures and Other Financing Sources/Uses (Criterion D-3); Exhibit 4-1; Exhibit 4-2; Exhibit 4-3; Exhibit 4-4; Exhibit 4-5; Exhibit 4-6; Exhibit 4-7; Exhibit 4-8; Optional Presentation: Budgets by Program, Location, and/or Administrative Unit; Exhibit 4-9; Exhibit 4-10; Exhibit 4-11; Exhibit 4-12

Inclusion of Capital Budgets and a List of Major Capital Projects (Criterion D-4) Description of Capital Spending Impact on the Operation Budget (Criterion D-5)Exhibit 4-13; Exhibit 4-14; Current Debt, Legal Debt Limits and Effect on Current/Future Budgets (Criterion D-6); Exhibit 4-15; Exhibit 4-16; Chapter 5: Informational Section; Exhibits; Revenue Sources, Assumptions and Trends (Criterion E-l); Exhibit 5-1; Exhibit 5-2; Exhibit 5-3; Values of Taxable Properties (Criterion E-2); Exhibit 5-4; Exhibit 5-5; Property Tax Rates and Collections (Criterion E-3); Exhibit 5-6; Exhibit 5-7

Analysis of Tax Burden (Criterion E-4)Exhibit 5-8; Exhibit 5-9; Exhibit 5-10; Exhibit 5-11; Comparison of Revenues and Expenditures (Criterion E-5); Exhibit 5-12; Exhibit 5-13; Exhibit 5-14; Exhibit 5-15; Budget Forecasts (Criterion E-6); Exhibit 5-16; Exhibit 5-17; Exhibit 5-18; Exhibit 5-19; Student Enrollment History and Forecasts (Criterion E-7); Exhibit 5-20; Exhibit 5-21; Exhibit 5-22; Personnel Resource Allocations (Criterion E-8); Exhibit 5-23; Exhibit 5-24; Exhibit 5-25; Exhibit 5-26; Exhibit 5-27; Exhibit 5-28; Bond Amortization Schedules (Criterion E-9); Exhibit 5-29; Exhibit 5-30

Performance Measurements (Criterion E-10)

Notes:

Description based upon print version of record.

ISBN:

979-82-16-41698-2

979-82-16-28915-9

1-283-62593-8

1-4616-5416-5

9786613938381

OCLC:

817816162