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    (Report) Logonio, Robert

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    TAh Tah Rowbirth
    This document discusses school budgeting and its implications for educational planning. It defines a school budget and explains how budgeting facilitates systematic planning to evaluate needed services and ensure objectives are achieved. The school budgeting process involves four stages: review of past budgets, planning based on factors like enrollment and staffing, forecasting revenue and costs over three to five years, and implementation with ongoing monitoring. The document also describes planning, programming, budgeting systems (PPBS) as an integrated management approach used in some organizations to analyze programs and allocate resources based on objectives and cost analyses.

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    (Report) Logonio, Robert

    Uploaded by

    TAh Tah Rowbirth
    41 views5 pages
    This document discusses school budgeting and its implications for educational planning. It defines a school budget and explains how budgeting facilitates systematic planning to evaluate needed services and ensure objectives are achieved. The school budgeting process involves four stages: review of past budgets, planning based on factors like enrollment and staffing, forecasting revenue and costs over three to five years, and implementation with ongoing monitoring. The document also describes planning, programming, budgeting systems (PPBS) as an integrated management approach used in some organizations to analyze programs and allocate resources based on objectives and cost analyses.

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    (Report)Logonio, Robert

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    This document discusses school budgeting and its implications for educational planning. It defines a school budget and explains how budgeting facilitates systematic planning to evaluate needed services and ensure objectives are achieved. The school budgeting process involves four stages: review of past budgets, planning based on factors like enrollment and staffing, forecasting revenue and costs over three to five years, and implementation with ongoing monitoring. The document also describes planning, programming, budgeting systems (PPBS) as an integrated management approach used in some organizations to analyze programs and allocate resources based on objectives and cost analyses.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    41 views5 pages

    (Report) Logonio, Robert

    Uploaded by

    TAh Tah Rowbirth
    This document discusses school budgeting and its implications for educational planning. It defines a school budget and explains how budgeting facilitates systematic planning to evaluate needed services and ensure objectives are achieved. The school budgeting process involves four stages: review of past budgets, planning based on factors like enrollment and staffing, forecasting revenue and costs over three to five years, and implementation with ongoing monitoring. The document also describes planning, programming, budgeting systems (PPBS) as an integrated management approach used in some organizations to analyze programs and allocate resources based on objectives and cost analyses.

    Copyright:

    © All Rights Reserved
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    of 5

    Republic of the Philippines

    EASTERN VISAYAS STATE UNIVERSITY


    Tacloban City

    Graduate School

    Student: ROBERT P. LOGRONIO MAEd- A & S


    Subject:

    Budgeting: Its Implication to Educational Planning

     A school budget can be defined as a document or statement outlining a school’s revenue


    (income) projections against expenditure.
     A school budget can also be defined as a financial plan of funds that a school expects to
    receive and the expenditure it will take to achieve its educational objectives
     Budgeting facilitates a systematic plan for evaluating the quality and quantity of services
    needed in a school.
     A budget ensures the achievement of the school’s objectives- the plans that required the
    spending of money is taken care of by the budget.
     The budget compels persons to plan- the principal has to ensure that they plan in order to
    spend from the budget.
     A budget provides a framework for responsibility of accounting and to establish a system of
    control.
     Individuals such as the principal, the superintendent, and the school board are highly
    accountable for proper documentation of expenditure. Persons have to spend according the
    revenue available hence their spending is controlled.

    While there are several steps to the school budgeting process, they fall broadly into four
    stages:

     Review
     Planning
     Forecasting
     Implementation/evaluation.

    Every stage feeds into the next. It follows a cyclical process and relies on taking
    predetermined actions at specific points of the year. The benefit is a considered, informed and
    realistic budget that sets you up for financial success.
    School and academies budget planning process

    Stage 1: Review
    Reviewing past performance against budgets can be revealing. How accurate was the
    budget? Where did the underspends and overspends occur? These questions can help
    you shape your school budget and increase its accuracy. Look at the cost base too. It can
    give you a foundation on which to build your budget and be a prompt to review
    expenditure. Benchmarking against similar schools can help you understand how your
    spending compares and put it into context. It’s also an opportunity to identify cost savings
    or improvements.
    Stage 2: Planning
    Once you’ve gathered your historical data and carried out the benchmarking, it’s time to
    think about your resource, staffing and accommodation needs for the next year. The
    planning stage shouldn’t be a one-step process. It’s important to model a range of
    income and cost scenarios based on your most important data.
    To be as accurate as possible in your planning, consider data such as:

    Changes in funding (revenue and capital income)


    Number of pupils and their characteristics
    Class and group sizes
    Staffing profiles and increments
    Pay and price increases
    Procurement and maintenance
    Longer-term development plans in areas such as asset management, premises, staff and
    IT/ICT
    Local Authority Plans/Central Government Plans
    Ofsted reports
    Stage 3: Forecasting
    Your three to five-year forecast should be more than your ‘best guess’ for it to be useful. Yet it’s
    difficult to predict changes in areas such as funding, pupil numbers and the costs of staffing. It
    can be beneficial to get involved in the local community to stay abreast of developments which
    could impact your school. Being active within the wider education sector can also give you
    insight into factors most likely to affect you. You can use this knowledge and your historical
    data to model a range of income/cost scenarios to assess the impact of varying factors on the
    budget.
    Factors to consider include:
    Funding over the next three years
    Changes in pupils and their characteristics
    Curriculum changes
    Likely staff profiles
    Teaching staff salary rises
    Inflation
    Aims of the school development plan
    Longer-term improvement and development aspirations
    Stage 4: Implementation and evaluation
    Once the budget gets approval from the governing body the budget is implemented,
    and monitoring and evaluation should begin. Monitoring and reviewing your budget monthly
    will highlight areas of potential risk early enough to act. It also makes life easier when it comes
    to submitting budget monitoring.
    Once the budget gets approval from the governing body the budget is implemented,
    and monitoring and evaluation should begin. Monitoring and reviewing your budget monthly
    will highlight areas of potential risk early enough to act. It also makes life easier when it comes
    to submitting budget monitoring.

    PLANNING PROGRAMMING BUDGETING SYSTEM (PPBS)


    (1960’s) Planning, Programming, Budgeting Systems (PPBS) was considered an
    innovation in budgeting. PPBS was first introduced in the Defense Department in the
    USA in 1961 by Robert McNamara, and in all departments in 1965 until 1975. Though it
    failed to be widely adopted in government, PPBS is effective is less complex
    organizations such as NGO’s.
    PPBS is an integrated management system that places emphasis on the use of analysis
    for program decision making. The purpose of PPBS is to provide management with a
    better analytical basis for making program decisions, and for putting such decisions into
    operation through an integration of the planning, programming and budget functions.
    Program decision making is a fundamental function of management. It involves making
    basic choices as to the direction of an organization’s effort and allocating resources
    accordingly. This function consists first of defining the objectives of the organization,
    then deciding on the measures that will be taken in pursuit of those goals, and finally
    putting the selected courses of action into effect.
    An organization can be viewed in a simplified way as carrying out its functions through
    five basic and sequential phases: (1) planning, (2) programming, (3) budgeting, (4)
    operations, and (5) evaluation.
    Specification of Objectives – The objectives of the programs are to be specified in
    consistence with the long-term goals in quantitative terms as far as possible.
    Systemic Analysis – The possible alternative projects to achieve the program objectives
    are analyzed in a systematic way with the use of cost-benefit and cost-effectiveness
    analysis.
    An organization can be viewed in a simplified way as carrying out its functions through
    five basic and sequential phases: (1) planning, (2) programming, (3) budgeting, (4)
    operations, and (5) evaluation.
    Specification of Objectives – The objectives of the programs are to be specified in
    consistence with the long-term goals in quantitative terms as far as possible.
    Systemic Analysis – The possible alternative projects to achieve the program objectives
    are analyzed in a systematic way with the use of cost-benefit and cost-effectiveness
    analysis.

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