Interview with Financial Officer

Interview with District Financial Officer

I had the opportunity to interview my district’s financial officer, Mr. Johnson.  This interview provided me with a very detailed explanation of our district’s budgetary process and the stakeholders involved.  Mr. Johnson begins our interview analyzing our district’s budget that he presented to our board just recently.  He walked me through page by page discussing each section and explaining what was involved along the way. We discussed the importance of the PEIMS report, Skyward ADA and sub pops. He shared the legislative involvement and tax collection procedures.  We discussed the major categories of budget in reference to personnel and non-personnel categories.  He reiterated that really there were several formulas that are used and once you know how the process works the budget is clearly aligned. We discussed the per pupil allocation formula and the non-formula driven categories. These are subjective calculations based on input and need.  He reviewed the tax rate and the captured target revenue.  We also discussed Chapter 41 and where our district stands in that arena. State Com Ed was reviewed and he shared exactly where our district stood financially in that cost and amount.  Mr.Johnson stated that compared to other districts of our size we are adequately funding our district. He made a comment that truly sums up his perspective on the budget. He states, “The budget is educational goals stated in dollars.”  That follows our earlier assignment identifying the goal driven budget.  He said that stating your goals back to dollars is not always easy because some of it is based on predications of need.  We have a program called ED PRO which allows up to track our expenditures and be sure we are approved in the correct code and amount.  His job is to provide good information to the superintendent and the board so they can make educated budgetary decisions.  He believes education has to be an inner-active process.  When we discussed the calendar of budgetary events he referenced last February, when districts were informed that state cuts were going to be in the millions.  At that time, he and our superintendent and the board planned accordingly, based on the information they were given. A program RIF was put into place and our three year or under probationary teachers were not rehired.  This was a very trying time, not only to our district, but to our community as well.  However, he believes that even though the choice was difficult, it was necessary based on the information at that time.  Many meetings were put into place, by our board and Central Office personnel, as the legislature continued to meet and decide. Mr. Johnson , our superintendent and board have worked diligently to add back programs and staff once the moneys were determined.  Mr. Johnson believes that it is important to address the needs of the campus and the district.  He stressed that when needs are identified it is important to discuss those needs with him, the superintendent and the board to analyze and determine if those needs can be meet through the budgetary process.

  This interview provided me with a better understanding of all that is done in our district’s budgetary process and his involvement in developing a successful goal driven budget.  He is very knowledgeable in his role as financial officer of our district.  His position if not always popular, but it is always necessary.  The importance of how each dollar is spent is critical in the success of the district’s goal driven budget.  I was pleased to learn that needs assessments can be examined and discussed as needed.  In learning just how complex budgets can be and all the processes that affect the budget from all levels, I am grateful to know that Mr. Johnson knows the importance of each piece and feels a deep responsibility to be well trained and current of all the issues that affect his position.  In interviewing him he not only spoke the lingo proficiently and professionally…he applied it as well.