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Building a Small Group Budget

Joe W. Altmiller

College of Education, Grand Canyon University

EAD-510-O501: Education Finance

Cherri Barker

April 27, 2022

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Current and Proposed Revenue and Expenditures

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Explanation of Increases and Decreases

Several line items are increasing significantly. Anticipated income for fiscal year 2022-

2023 has an increase of nine enrolled students, additionally the Eugene Christian School Board is

voting to adjust the per student rate from $200 in fiscal year 2021-2022 to $205 in the budgeted

fiscal year 2022-2023. Anticipated expenses also have seen significant increase due to the

additional nine students enrolled in the upcoming fiscal year. However, the line item for Middle

School Elective-Equipment is decreasing due to equipment purchases being reduced. Student

surveys on elective and enrichment class offerings led to five Mindstorm Lego robotic units and

ten midi-keyboards to be purchased, adding value to our elective and enrichment program in

2021-2022. Information gathered in the needs assessment survey encouraged a larger budgeted
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line item for Other Field Trips as teachers could again visit a variety of previously closed venues

due to the Covid-19 pandemic.

Adjustment Strategies

Adjustments made if the Eugene Christian School (ECS) Student Activity Budget were to

see a reduction in the funds, would affect the budget overall. Many of the line items are

developed through a per student rate, automatic reductions would follow to Outdoor School,

Bullwinkle's, and Adult Admission and Fees. Depending on the depth of the budget deficit

adjustment would be made to Middle School Elective Equipment and Supplies. The Mindstorm

robotics competition mat may have to wait for an additional year. The Other Field Trip line items

would remain untouched as they add significant value to our program.

Rationale

Our mission is to assist the family by providing a Christ-centered, Bible-based education

that inspires each student to have a personal relationship with Jesus Christ and pursue excellence

in moral character, academics, and service to others (Eugene Christian School, 2019). The vision

of Eugene Christian School, (2019) of Developing Kingdom Leaders ties in directly with the

student activity budgets. Operational the student activity budget provides opportunities for

teachers to offer elective classes, service to our community, and mentoring opportunities to help

students develop skills for the challenges they face in future education and work environments.

Giving students a variety of educational opportunities is just one way the student activity

budget supports the priorities and goals at ECS of adding substantial value to the educational

experience at ECS. In a statement from Elgart, (2017) an effective continuous improvement

system in a school system emphasizes the learner’s experience, stakeholder engagement, and

data collection and analysis to guide and inform both planning and executing a school’s
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improvement plan. As stakeholders become involved in the varied opportunities extended by

having this budget, ECS experiences continual improvement. Targeted opportunities extended to

stakeholders may include—parents in vocations becoming involved in electives; parents,

students, teachers, and administration growing through outdoor school experiences; field trips;

and classroom celebrations—each helping ECS to improve and meet the social and academic

needs of students.

The responsibility for wisely spending school funds to provide for a high-quality

education for each student is further challenged by the precept that school dollars must also

actively and accurately accounted for and protected (Sorenson & Goldsmith, 2018). As Zdroik,

(2016) shared as complex as budgeting is, it is vitally important to never lose sight of the overall

goal of finding the best possible alignment of resources and student success. Total reliance on

school enrollment for budgetary dollars to fund the student activity budget is a challenge. If we

are to grow and expand the ECS middle school program and promote continuous improvement,

it will require specialized grant writing targeting programs that ECS would like to implement to

add substantial value to our educational program. Exploring opportunities to develop students'

potential through community service. Reaching out to local businesses, especially those families

with graduates from ECS, may generate some funds to further reduce our reliance on income

solely from enrollment.

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References

Elgart, M. A. (2017). Can schools meet the promise of continuous improvement? The Phi Delta

Kappan, 99(4), 54-59.

Eugene Christian School (2019). Student/Parent handbook: Philosophy, mission, and statement

of faith.

https://docs.google.com/document/d/113HfHSZWNBiS0o9pPT2IYXQ1L8_FTeYbEAz9W

O_iGIU/edit

Sorenson, R.D. & Goldsmith, L.M. (2018). The principal's guide to school budgeting. (3rd ed.).

Corwin.

Zdroik, M. (2016). Prepare for budgeting. Skyward.

https://www.skyward.com/discover/insider/november-2016/prepare-for-budgeting