Here is the link to an article on improving district budgeting that is published in Kappan’s March issue. Abstract The annual budgeting process is a valuable opportunity for districts to systematically examine both resource use and programming and use the findings to inform and drive change to optimize resource use and improve program efficacy that […]

A few readers wrote to me asking for further clarification on the differences between investment and operation expenditures. For example, should a one-to-one initiative be classified as an operation or investment expenditure. This short post helps answer such questions. After reading Rethink District Budgeting Part I and Part II, it is apparent that all the […]

In previous post, my colleague Dr. Tom Aberli and I discussed three forces that shape and influence district budget decisions: 1) needs-based framework, 2) existing financial management practice, and 3) human nature. In this post, we present how we can build on the existing infrastructure and processes with a new lens and framework to overcome […]

In this essay, my colleague Dr. Tom Aberli and I discuss three forces that shape and influence district budget decisions. Next, we present how we can build on the existing infrastructure and processes with a new lens and framework to overcome the challenges brought about by those forces. This is a long essay and will […]

Three years ago, we started working on an IES funded research project in collaboration with Dr. Fiona Hollands at Teachers College of Columbia University and Dr. Robert Shand at American University. The goal was to explore: 1) whether A-ROI metrics, developed as a compromise between rigor and practicality, can be used to improve decision-making regarding education programs, […]

Major updates were made to the Toolkit page. The page is now organized in five sections: Investment Tracking Tools Implementation Guides Decision Tools Conference Presentations Reports If you’d like to share your investment tracking forms and tools so that colleagues in other districts can benefit from your work, please contact me using the form below. […]

In this article, I explain what end-of-cycle review is about and how leaders can use the process to better manage program implementation and resource allocations. You might find this discussion on some key concepts of Cycle-based Budgeting helpful as a reference. You can also find an end-of-cycle review summary template with two examples on the […]

THE CURRENT STATE During the annual budget process, one of the most important questions district leaders wrestle with is what new investments should be made to accomplish the district’s improvement priorities. With a few exceptions, the options generally originate from each individual department. First, department heads propose investments to address issues that are thought to […]

Association of School Business Officials International (ASBO) published a new School Business Minute. The minute is based on the presentation Strategies to turn from defense to offense I gave at the 2019 ASBO Annual Conference & Expo. If you are an ASBO member, you can search MM03 in the AC&E Session Recordings Library on the Global […]

Each year, district leaders make many decisions about school and district finances. Hidden behind those myriad decisions is a choice architecture, which, explicitly or implicitly, defines and shapes leaders’ decision-making. Learning from behavioral economics, this article offers a new perspective to look at the functions and tasks school business officials (SBOs) perform in relation to […]

I was kindly asked by Allovue to write a blog piece for the Budget and Resources framework of Future Ready Schools. In this piece, I first discuss the root causes of some common challenges leaders face when they try to discontinue or downsize programs that are no longer viable, and then explain how cycle-based budgeting […]

COMMENSURABILITY Assuming that we have obtained valid A-ROI estimates for multiple investments, there remain issues to be considered and addressed when using those results for investment comparisons and decisions. The issues center on the extent to which those different A-ROI estimates can be compared to gauge relative cost-effectiveness and, if the answer is yes, how […]

In the first post of this series, I discussed validity of A-ROI as a measure of cost-effectiveness. In this post, I focus on uncertainty embedded in A-ROI results. In the business world, ROI is largely treated as an accounting measure with certainty, but the certainty only applies to the accounting period. That is, for a […]

You can download a pdf version of this article at https://eric.ed.gov/?id=ED603587. Please note that this web version was updated later with the following reference added. Biancarosa, Gina, Anthony S. Bryk, and Emily R. Dexter. “Assessing the Value-Added Effects of Literacy Collaborative Professional Development on Student Learning.” Elementary School Journal 111, no. 1 (September 2010): 7–34. […]

From a reader I am a business official in Arizona and I really enjoyed your article in the September ASBO International School Business Affairs publication. I agree with much of the process you described in the article. I have been working for school districts for over 20 years and have always struggled with the program prioritization process. I often […]

Cycle-based Budgeting (CBB) is built on ten key concepts, which you will see throughout this web site and in the toolkit. You can use these ten terms to help explain to your colleagues what CBB is about, why it can be helpful, and how to do it.  Due to its length, this post is divided […]

This article was written in collaboration with Dr. Fiona Hollands, Associate Director and a Senior Researcher for the Center for Benefit-Cost Studies of Education at Teachers College, Columbia University. It appears in the September 2018 issue of School Business Affairs, published by the Association of School Business Officials International. PDF version download Each year during the budget season, district […]

One key component of implementing Cycle-based Budgeting (CBB) is a technology system that allows the investments to be documented, tracked, and analyzed. Ideally, an online system that connects an institution’s financial data, outcome data, and its strategic plan should be used. Undoubtedly, it is a big and complex task to build, deploy and use such […]

This article appears in the January 2018 issue of School Business Affairs, published by the Association of School Business Officials International. Please note that the article was originally written in September of 2017. Click on this link to download the published version.    As stewards of the taxpayer money, district leaders often take most, if […]

The Edtech Pilot Framework provides a step-by-step process to help education leaders and technology developers run successful educational technology (edtech) pilots. CBB Toolkit is listed under both the Plan and Negotiate/Purchase steps. Also, I will be attending the upcoming AASA Annual National Conference on Education, February 15-17, 2018 in Nashville, TN. I have a round […]

Considering that SharePoint and InfoPath based Investment Tracking Form is not a viable solution in many districts, I added a new Investment Tracking Form developed in Microsoft Word to the CBB Toolkit. You can also download the form by clicking on this MS Word icon . This version includes three critical elements that are often […]

Acknowledgement: the author thanks Dr. Buchanan for his critiques that helped improve this post.   The CBB Decision Tool has been uploaded to the Toolkit. This tool is intended for two purposes: ⚑ Provide two simple but powerful data points for making program funding decisions ▸ Cost per pupil ▸ Total number of programs a […]

As the year of 2017 is winding down, many districts will soon be or have been engaged in budget discussions for the 18-19 school year. One phrase that people will hear and probably use a lot is “funding priorities”. In this article, I discuss several confusions around funding priorities and lay out a path to […]

Cycle-based Budgeting Year 2 Report is added to the CBB Toolkit. This report documents the second year implementing Cycle-based Budgeting at Jefferson County Public Schools (Louisville, KY). In addition to aligning another $24.3 million new spending with the district’s strategic plan, $20.3 million of existing spending was rolled into the process. Next, the challenges faced […]

To be updated.

How much money has been spent on literacy, student behaviors, etc. respectively by the district over the past five years and what is the return on each of those investments? How do we help leaders take actions so that money will no longer be wasted on ineffective programs year after year, but reinvested to meet […]