It is a comprehensive plan, with over 300 pages of information. It starts with financial awards and documentation of excellence. Then it shares an executive plan, who is on the School Board, how decisions are made, what the mission/vision is and how the budget is established based on that. It also outlines district-wide FTE and student enrollment numbers, demographic overview, programs and services, personnel trends, budget development process and funds overviews ("2018-2019 Proposed Budget," pg. 5, 2018).
Next, it outlines the organization section. In this section, there is a profile of the government, budget decisions shaped by goals, budget development and timelines, type and description of funds, and a strategic plan.
Further in the document, it entails school district organizational structures and operating departments. Then it lists every school in the district in its own section, a financial section, special revenue funds, debt service funds, capital project funds, internal service funds, feduciary funds, and an informational section.
Outside sources for input include tax payers as we have several mill levies and bond measures that our district has passed in the past or will hope to pass in the future. Additionally, we have the State of Colorado and governor policies that inform some of the budgeting requirements and considerations in our district.
This document seems extremely comprehensive. One area that I would give a recommendation is that each school be given special consideration for funds per their individual needs, programs, and demographics, vs. a one-size-fits all model for district funded school programming and infrastructure.
Reference
2018-2019 Proposed Budget (Rep.). (2018). Retrieved September 26, 2018, from Boulder Valley School District website: https://www.bvsd.org/businessservices/Budget/Proposed Budgets/2018-19 Proposed Budget Book.pdf