Final Project

MICHAEL HEITZMAN
SCHOOL FINANCE
EDU 709

Budget Analysis
As my final project, I made several adjustments to

the school budget of Fitzgerald High School.

These adjustments were made to demonstrate my
understanding and ability to apply the principles of
adequacy and equity as they relate to school finance
(Odden & Picus, 2014).

Increase to student population

The student population at FHS increased by 30

students over the projected numbers this summer.

More students means increased funding. Therefore,
the first thing that I did with the budget was to
increase the revenues directed toward FHS to
accurately reflect the additional students.

Adding teachers
I increased the number of teachers available to FHS

by 5.5. There are several reasons for doing this:

1.
2.

3.

We have 30 more students than anticipated

I have eliminated an assistant principal position, so we will
need a teacher assigned to handle minor discipline issues
The most logical way to increase equity and adequacy is to
reduce class size and allow for quality instruction to all of our
students

Elimination of one Assistant Principal position

FHS currently has three assistant principals and one

principal
In order to most effectively serve our students, I feel
that this money should be spent on increasing
teachers, improving the building and desks, and
adding textbooks.
My previous school functioned with three APs and
had a student population of 2,300
One of the added teachers added can handle minor
discipline issues

Improve the school

I have added $300,000 to the school budget for

capitol improvement. The school is old and is in

need of improved:

Desks
Bathroom facilities
Computers
Light bulbs

This improvement will help to create a school

environment that is equitable and adequate for every

child.

Textbooks needed
FHS needs textbooks in various classrooms.

The school is not providing equality and adequacy in

this area to all students.

In order to address this, I have added $200,000 to
the school budget for adding additional textbooks.
This is not a one year fix; however, some courses
require immediate attention.
Also, the funds can be used to allow for additional
course offerings which will require a new textbook.

What I learned
Upon completion of this course, I truly believe that I

have learned, and possess, what is needed of todays

educational leaders.
In the area of school finance, we must take a bigpicture approach while making difficult decisions.
It is not easy to think of eliminating one of our
beloved assistant principals at Fitzgerald High
School because they do a great job. However, the
reality is that we are overstaffed at that position and
understaffed and underserved in others.

Bottom Line
Every decision made in our schools should reflect

our stated desire to improve student learning and

student achievement.
I believe that increasing teachers, materials,
improving school facilities, and adding textbooks
trumps the comfort and stability of having that one
additional assistant principal.

Conclusion
While the road map to change is not a clear one, the

endpoint can be defined. If public education is to

accomplish goals that have never been met before,
educators must search for new ideas, try out new
models of teaching and learning, and always be
ready to abandon a less productive practice in favor
of a more efficient one (Rosa, 2010, pg. 99).

References
Odden, Allan. & Picus, Lawrence. (2014).
School Finance: A Policy Perspective. New
York, NY: McGraw-Hill.
Roza, Marguerite. (2010). Educational Economics:
Where do school funds go?
Washington D.C.:
The Urban Institute Press.