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Preface | |
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Acknowledgments | |
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About the Authors | |
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Introduction | |
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Understanding the Budgeting Process | |
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The Basics of School Budgeting | |
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Breaking the Budgeting Myths | |
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Delineating Between School Finance and School Budgeting | |
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Budgeting in Times of Economic Downturn and Fiscal Constraint | |
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Allocation-The Key to the Budgetary Process | |
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Sources of School Funding | |
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Federal Sources of Income | |
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State Sources of Income | |
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Local Sources of Income | |
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Ten Steps to Budgeting Success | |
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Determine the Allotment | |
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Identify Fixed Expenditures | |
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Involve All Stakeholders | |
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Identify Potential Expenditures | |
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Cut Back | |
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Avoid Continued Debts | |
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Develop a Plan | |
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Set Goals | |
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Evaluate the Budget | |
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Abide by the Budget | |
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Final Thoughts | |
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Discussion Questions | |
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Case Study Application: Fiscal Issues and the New Principal | |
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Application Questions | |
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Application Questions | |
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The Budget-Vision Relationship and the National Standards | |
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The National ISLLC Standards | |
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Shifts in Knowledge and Skills | |
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From Technical Skills to Interpersonal Skills | |
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From Director to Consensus Builder and Motivator | |
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From Resource Allocation to Accountability | |
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Examining the ISLLC Standards Through a Budget-Vision Lens | |
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The Vision Standard | |
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The Learning Standard | |
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The Environment Standard | |
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The Community Standard | |
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The Ethics Standard | |
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Examining Three Key Terms-The Trio | |
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The Global Standard | |
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Final Thoughts | |
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Discussion Questions | |
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Case Study Application: Belle Plain Middle School | |
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Application Questions | |
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Culture, Data, and Celebrating Success | |
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Culture | |
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Values | |
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Beliefs | |
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Attitudes | |
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Data | |
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Data-Driven Decision Making | |
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Barriers to the Use of Data | |
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Data Types | |
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Disaggregated Data | |
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Longitudinal Data | |
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Perception Data | |
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Qualitative Data | |
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Quantitative Data | |
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Assessment | |
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Acknowledging Opportunities for Growth and Development | |
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Celebrating Success | |
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Final Thoughts | |
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Discussion Questions | |
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Case Study Application: L. B. Jensen Middle School | |
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Application Questions | |
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A Model for Integrating Vision, Planning, and Budgeting | |
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Sorenson-Goldsmith Integrated Budget Model | |
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Leadership | |
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Defining Stakeholders | |
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Stakeholder Selection | |
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Committee Size and Structure | |
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Diversity | |
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Committee Member Training | |
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Staggering the Terms | |
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Data Gathering (Needs Assessment) | |
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Data Analysis | |
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Needs Prioritization | |
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Goal Setting | |
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Performance Objectives | |
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Action Plan | |
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A Planning Metaphor | |
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The Elements of an Action Plan | |
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The GOSA Relationship | |
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An Example | |
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GOSA Mapping | |
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Final Thoughts | |
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P.S. | |
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Discussion Questions | |
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Case Study Application: Shifting Paradigms with Changing Times | |
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Effective and Efficient Budgeting Practices | |
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The Budget Plan | |
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Adequate Funding in an Era of Accountability and Fiscal Constraint | |
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Analyzing the School Action and Budget Plans | |
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Performing an Information Analysis | |
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Steps to Performing an Information Analysis | |
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Qualitative or Soft/Outside Data and Information | |
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Quantitative or Hard/Outside Data and Information | |
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Qualitative or Soft/Inside Data and Information | |
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Quantitative or Hard/Inside Data and Information | |
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Conducting a Needs Assessment | |
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Generated Income Sources | |
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Grants | |
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Fundraising | |
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Expenditure Accountability and Control | |
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Fiscal Education and Information Management System | |
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Accounting Procedures | |
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Collection and Deposit Structures | |
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The School Activity Account | |
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Components of the Collection and Deposit Structure | |
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Timely Payment of Bills | |
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Budget Amendments | |
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Budgetary Systems | |
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Function/Object Budgeting | |
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Zero-Based Budgeting | |
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School-Based Budgeting | |
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Accounting and Auditing Procedures | |
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Fraudulent Practices | |
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Embezzlement | |
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Other Risk Factors | |
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The Leadership Role: Ethical and Moral Behaviors | |
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Final Thoughts | |
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Discussion Questions | |
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Case Study Application: Sex, Money, and a Tangled Web Woven | |
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Application Questions | |
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Building the School Budget | |
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Site-Based Decision Making | |
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Why Site-Based Decision Making? | |
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Who Builds the School Budget? | |
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The School Leader | |
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School-Site Administrators | |
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Other Committee Members | |
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School-Site Directors | |
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Teachers and Grade-Level or Department Chairs | |
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Central Office Administrators | |
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Students | |
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Community Members | |
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School Budget Applications | |
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Budget Allocations | |
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Restricted Funds | |
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Coding Applications | |
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Utilizing Accounting Codes | |
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Utilizing Accounting Codes | |
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Projecting Student Enrollment | |
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Important Budget Considerations | |
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The Budget Calendar | |
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The Budget Hearing and Defense | |
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Final Thoughts | |
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Discussion Questions | |
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Shifting Paradigms With Changing Times | |
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Requisition Season at Cover Elementary | |
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Application Question | |
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The Budget Development Project | |
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Chapter 6 Answers | |
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Selected Forms | |
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Budget Development Spreadsheet | |
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Strategy Page | |
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Experiential Exercises | |
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Gladys Weatherspoon Case Study | |
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Background | |
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Gladys's Fiscal Balance Sheet | |
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The Budgeting Codes Activity | |
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Accounting Codes Reference Sheet | |
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Fund Code (500+)* | |
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Function Code (27) | |
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Object Code (35) | |
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Subobject Code | |
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Organization Code (School) (900) | |
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Fiscal Year Code | |
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Program Intent Code (13) | |
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Budgeting Checklist for School Administrators | |
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State Departments of Education Websites | |
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References | |
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Index | |