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Schedule

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
Viewings:
  • Budgets and Budgeting PowerPoint Presentation
  • Meritorious Budget Award PowerPoint Presentation
Activities:
  • Complete Information Survey
  • Complete Academic Integrity
  • Complete Assignment 1 Introduction Budgets
Lesson 2: Act 1 of 2006: The Taxpayer Relief Act
Readings:
  • Act 1 Frequently Asked Questions
  • Act 1 Budget Timeline
  • Lesson 2 Commentary
Viewings:
  • Act 1 PowerPoint Presentation
Activities:
  • Participate in Act 1 Discussion
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
Viewings:
  • Accounting Overview PowerPoint Presentation
Activities:
  • Complete Assignment 2 Accounting
Lesson 4: Budget Development
Readings:
  • Textbook: Chapter 4
  • MAFR Chapter 14: The Budgeting Process
  • Lesson 4 Commentary
Activities:
  • Complete Assignment 3 Budget Development
Lesson 5: Budget Development - In Practice
Readings:
  • Textbook: Chapter 4
  • MAFR Chapter 14: The Budgeting Process
  • Lesson 5 Commentary
Viewings:
  • An Interview with Ken Bean, Director of Fiscal Affairs for the Bellefonte Area School District, Bellefonte, PA
Activities:
  • Complete Assignment 4 Build a Budget
Lesson 6: Budget Development Workshop - Enrollments
Readings:
  • Textbook: Chapter 4, pp. 103–112
  • Lesson 6 Commentary
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.
Activities:
  • Complete Assignment 5 BDW #1 Enrollment Projections
Lesson 7: Budget Development Workshop - Staffing
Readings:
  • Textbook: Chapter 4, pp. 112–118
  • Lesson 7 Commentary
Activities:
  • Complete Assignment 6 BDW #2 School Staffing Needs
Lesson 8: Budget Development Workshop - Salaries
Readings:
  • Textbook: Chapter 4, pp. 118–131
  • Lesson 8 Commentary
Activities:
  • Complete Assignment 7 BDW #3 Salaries
Lesson 9: Budget Development Workshop - Benefits
Readings:
  • Textbook: Chapter 4, pp. 131–133
  • Lesson 9 Commentary
Activities:
  • Complete Assignment 8 BDW #4 Benefits
Lesson 10: Budget Development Workshop - Nonpersonnel Expeditures
Readings:
  • Textbook: Chapter 4, pp. 133–139
  • Lesson 10 Commentary
Activities:
  • Complete Assignment 9 BDW #5 Nonpersonnel Expenditures
Lesson 11: Budget Development Workshop - Revenue Procedures
Readings:
  • Textbook: Chapter 4, pp. 139–148
  • Lesson 11 Commentary
Activities:
  • Complete Assignment 10 BDW #6 Revenue Procedures
Lesson 12: Budget Development Workshop - Budget Reallocation
Readings:
  • Textbook: Chapter 5
  • Lesson 12 Commentary
Viewings:
  • Two Concentric Circles PowerPoint
Activities:
  • Complete Assignment 11 BDW #7 Budget Reallocation - Part 1
  • Begin Assignment 11 BDW #7 Budget Reallocation - Part 2
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
Activities:
  • Complete Assignment 11 BDW #7 Budget Reallocation - Part 2
  • Complete Assignment 12 Budget Management
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
Viewings:
  • Interviews with Principals
Activities:
  • Complete Assignment 13 Budget Reduction
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
Activities:
  • Complete Assignment 14 Article Analysis
  • Participate in School Mandates Discussions

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