Assignments are due by 11:59 p.m. ET, Sunday night of the week.
Lesson 1: Introduction to the Budgets
Readings: |
- Syllabus
- Textbook: Chapters 1 & 2
- Lesson 1 Commentary
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Viewings: |
- Budgets and Budgeting PowerPoint Presentation
- Meritorious Budget Award PowerPoint Presentation
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Activities: |
- Complete Information Survey
- Complete Academic Integrity
- Complete Assignment 1 Introduction Budgets
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Lesson 2: Act 1 of 2006: The Taxpayer Relief Act
Readings: |
- Act 1 Frequently Asked Questions
- Act 1 Budget Timeline
- Lesson 2 Commentary
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Viewings: |
- Act 1 PowerPoint Presentation
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Activities: |
- Participate in Act 1 Discussion
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Lesson 3: Accounting: The Language of Budgeting
Readings: |
- Textbook: Chapter 3
- Manual of Accounting and Financial Reporting for Pennsylvania Local Education Agencies (LEAs) (* Priority chapters and sections to review and become familiar with are noted by an * and in bold type.)
- Chapter 1: Introduction*
- Chapter 2: Types of educational Agencies and Summary of Funding*
- Chapter 3: Overview of Fund Accounting
- Chapter 4: Governmental Funds
- Chapter 5: Proprietary Funds
- Chapter 6: Fiduciary Funds
- Chapter 7: Investments, Inventory, and Capital Assets
- Chapter 8: Debt
- Chapter 9: Financial Reporting for PA Local Educational Agencies (LEAs)
- Chapter 10: Advanced Accounting Issues
- Chart of Accounts for PA Local Educational Agencies (LEAs):
- A: Account Classification and Coding Structure*
- B: Fund Dimension*
- C: Assets And Other Debits
- D: Liabilities, Reserves, Fund Balance, an Deferred Outflows/Inflows
- E: Expenditures And Other Financing Uses*
- F: Object Dimension*
- G: Funding Source Dimension*
- H: Instructional Organization Dimension*
- Operational Unit Dimension / School Level*
- Subject Matter Dimension
- Job Classification Dimension
- Special Cost Center Dimension
- I: Revenues And Other Financing Sources*
- Lesson 3 Commentary
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Viewings: |
- Accounting Overview PowerPoint Presentation
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Activities: |
- Complete Assignment 2 Accounting
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Lesson 4: Budget Development
Readings: |
- Textbook: Chapter 4
- MAFR Chapter 14: The Budgeting Process
- Lesson 4 Commentary
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Activities: |
- Complete Assignment 3 Budget Development
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Lesson 5: Budget Development - In Practice
Readings: |
- Textbook: Chapter 4
- MAFR Chapter 14: The Budgeting Process
- Lesson 5 Commentary
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Viewings: |
- An Interview with Ken Bean, Director of Fiscal Affairs for the Bellefonte Area School District, Bellefonte, PA
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Activities: |
- Complete Assignment 4 Build a Budget
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Lesson 6: Budget Development Workshop - Enrollments
Readings: |
- Textbook: Chapter 4, pp. 103–112
- Lesson 6 Commentary
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Viewings: |
- The website of a school district of your choice (it can be your own school district or another one of your choosing). The one requirement for this choice is that the district’s website has financial/budgetary data available.
- The website of an elementary school in the school district.
- The School Performance Profile for this elementary school (for Pennsylvania school districts) or the equivalent information regarding student outcomes from another source.
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Activities: |
- Complete Assignment 5 BDW #1 Enrollment Projections
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Lesson 7: Budget Development Workshop - Staffing
Readings: |
- Textbook: Chapter 4, pp. 112–118
- Lesson 7 Commentary
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Activities: |
- Complete Assignment 6 BDW #2 School Staffing Needs
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Lesson 8: Budget Development Workshop - Salaries
Readings: |
- Textbook: Chapter 4, pp. 118–131
- Lesson 8 Commentary
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Activities: |
- Complete Assignment 7 BDW #3 Salaries
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Lesson 9: Budget Development Workshop - Benefits
Readings: |
- Textbook: Chapter 4, pp. 131–133
- Lesson 9 Commentary
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Activities: |
- Complete Assignment 8 BDW #4 Benefits
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Lesson 10: Budget Development Workshop - Nonpersonnel Expeditures
Readings: |
- Textbook: Chapter 4, pp. 133–139
- Lesson 10 Commentary
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Activities: |
- Complete Assignment 9 BDW #5 Nonpersonnel Expenditures
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Lesson 11: Budget Development Workshop - Revenue Procedures
Readings: |
- Textbook: Chapter 4, pp. 139–148
- Lesson 11 Commentary
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Activities: |
- Complete Assignment 10 BDW #6 Revenue Procedures
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Lesson 12: Budget Development Workshop - Budget Reallocation
Readings: |
- Textbook: Chapter 5
- Lesson 12 Commentary
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Viewings: |
- Two Concentric Circles PowerPoint
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Activities: |
- Complete Assignment 11 BDW #7 Budget Reallocation - Part 1
- Begin Assignment 11 BDW #7 Budget Reallocation - Part 2
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Lesson 13: Budget Management
Readings: |
- Textbook: Chapter 7
- MAFR Chapter 14 The Budgeting Process: 14.8–14.11 Budgetary Accounting For Encumbrances And Expenditures
- Lesson 13 Commentary
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Activities: |
- Complete Assignment 11 BDW #7 Budget Reallocation - Part 2
- Complete Assignment 12 Budget Management
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Lesson 14: Role of Principal in Financial Management
Readings: |
- Textbook: Chapter 7
- Annual Budget Expenditure Report—6 Year Detailed Expenditure for Planning
- Expenditure Account Report for Pleasant Gap 3-31-14 to accompany video interview with school principal
- Lesson 14 Commentary
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Viewings: |
- Interviews with Principals
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Activities: |
- Complete Assignment 13 Budget Reduction
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Lesson 15: Current Issues in School Financial Management
Readings: |
- PSBA SPECIAL REPORT School District Mandates: Their Impact on Public Education
- Current Article on a School Finance Topic
- Lesson 15 Commentary
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Activities: |
- Complete Assignment 14 Article Analysis
- Participate in School Mandates Discussions
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