Shelly Cox

EDUC 650
9.41.A Supervision of the Budget

Budgeting and school finance comes as a challenge to many school districts. There are

many methods of school finance used throughout the United States, and much research behind

the methods of financings. Some districts a primarily funded through state finance, while

others are funded through local financing. In Ohio County, Wheeling Park High School sources

of funding come from a mixture of local, state, and federal funding.

When interviewing Head Principal of Wheeling Park High School, Mrs. Amy Minch, we

discussed funding in Ohio County. We receive federal, state, and local sources of funding. We

receive funding through numerous grants, local levies, and local partners in education. The cost

per pupil is different at different education levels, so the cost per pupil is not the same at the

elementary level as at the high school level. Most of the budgeting in Ohio County is

determined at the county level. The principals must seek approval through the central office

for large purchases that are not budgeted in. Mrs. Minch oversees the spending of the

different programs within the high school for educational purposes, maintenance, and staffing.

Mr. Rogers oversees all expenses for athletics and clubs.

The Ohio County Board of Education has central office staff who oversee funding and

budgetary expenses. Those involved are Superintendent, Dr. Kimberly Miller, Assessment and

Federal Programs Director, Walt Saunders, Brian Harto, Maintenance and Transportation

Director, Dr. Patrick Riddle, Technology Coordinator, and Steve Beniek, Business Manager and

Accountant. Each of these administrative positions require collaborative work and final
approval with the board of education. All central office administrators’ work together to create

a budget that will be reviewed by the superintendent and with her approval will be presented

to the board for final approval. There is much research behind financial decision making and

budgeting within the county. There must be evidence and justification that the monies are

necessary and projects are prioritized based on varying needs.

The 2018-2019 Projected WPHS WVEIS Budget:

Regular Education:
Supplies $ 26,561
Repairs $ 4,000
Equipment $ 8,500
Xerox/Paper $ 14,000
Postage $ 5,500
Media $ 2,000
Custodial $ 18,000
TOTAL: $ 78,561
Custodial supplies have been the second largest expense during past years and would

always require additional funds being transferred into this account. Therefore, I increased this

line item by $4,000 for a total of $18,000. Postage was also increased by $500. To account for

these two increases, the amount allocated for repairs and equipment needed to be decreased

by a total of $4,500. Wheeling Park has taken steps in recent years to cut down on unnecessary

expenses. For example, we no longer mail student grade reports to save on postage. We

distribute these during homeroom and then send a “call-out” letting the parents know they

should be expecting them at home. Also, our school newsletter is now posted on our school

website instead of being mailed.

Special Education:
Supplies $ 6,794
Repairs $ 600
Equipment $ 1,200
Xerox/Paper $ 1,600
Postage $ 2,000
Media $ 1,000
Custodial $ 1,000
TOTAL: $ 14,194

The state of West Virginia allocates money for special education on a per-pupil funding

basis which was explained to me during the interview with Mrs. Minch. This weighting is

doubled for special education students. Each school receives WVEIS funding from the state

based off their September enrollment which is broken down into $21 for each regular

education student and $42 for each special education student.

The special education department chair Amy Rice is responsible for spending the special

education WVEIS funds throughout the school year. Most of the expenses included

headphones for the Read 180 program, laptop computers, iPads, classroom supplies,

magazines, and a newspaper subscription.

Vocational Education:
Supplies $ 27,000
Repairs $ 1,500
Xerox/Paper $ 2,000
Postage $ 500
Custodial $ 5,000
 Summer School $ 4,000
TOTAL: $ 40,000

The vocational portion of this budget is allocated from the WVDE State Vocational

Education Formula Grant. Our vocational department also receives money from various grants.

Assistant Principal and Director of Career and Technical Education, Stephanie Bugaj works with

numerous community members to ensure the quality of education is upheld through grants

and other funding. She has incorporated the Wheeling Park High School Career Center Parent

Boosters to aid in the funding of supplies for these programs.

All purchases made by Wheeling Park High School seem to be made in accordance with

the procedures specified in West Virginia State Board Policies and the incorporated manual

entitled Accounting Procedures Manual for the Public Schools in the State of West Virginia

(1224.1) and all locally established purchasing procedures approved by the Ohio County Board

of Education. Based off the Faculty Senate Funds and WVEIS expenditures, I am happy with

how fiscally responsible we are at Wheeling Park High School.

Different sources of funding equity does not always produce equal leaning. Currently

most districts have near complete freedom the way allocated funds are dispersed. Most

districts receive funding based off the number of pupils. Funding systems that produce unequal

amounts of money per pupil are “fertile ground for confrontation and litigation.” These

systems are in direct violation of the Fourteenth Amendment. Most states use a weighted

system for special needs students. The Title I Act of 1970. There has been much research

behind this act showing the skew of cost per pupil. There are seven influences found on cost
per pupil including teacher length of service, class size, school boundaries, maintenance costs,

special program funds, auxiliary personnel, and comparing schools.

Much local funding is through taxpayer property taxes. Equity for taxpayers is tough

based on property values. Local district funding is the first aspect of school finance plans;

however, it is the least desirable and least effective type of sourcing. Flat grants provide

uniform amounts of funds per pupil, teacher, or percentage grants. Another source of funding

is the Foundation Program. This program achieves equalization based on educational

opportunity. Three conditions that play a role in this type of state funding:

1. Determination of a funding amount per pupil (or weighted pupil) that the state will provide to

each student.

2. Determination of the amount of local school revenue that can be expected with a state-established

uniform tax rate levied against the equalized assessed valuation of all taxable property within the

district.

3. Determination of the state allocation by finding the difference between the state funding guarantee

and the local revenue obtained from the required local tax effort.

There are also seven complications sought with this type of sourcing. Among those listed is the

cost difference required per pupil is varying, variations in assessment practices, cost of quality

staff, monies granted are not used to provide the same resources in all districts.

Many methods of determining state funding come from attendance that is determined

by enrollment, average daily attendance, or by average daily membership. “Court cases have

not solved the problem of providing equal financial opportunity for all children within the

states; they have opened the door for debate and reform. Certainly they have raised more
questions and answered others. Yet, the courts have increased the level of awareness and

debate over education financing and have been the catalyst for reform in many states.”

Emphasis on fairness is more important than evenness and sameness in methods of financing.

Most believe that the key to equity in finance should be tied to accountability of school

districts.

Most states use Foundation School Programs (FSP) to finance public schools. Full state

funding raises opportunity for much debate. Full state funding could potentially result in school

districts leveling down because of decreased funding. The state would exercise full power in

determining funding and leave little to no resources for schools to be innovative or desire to

become exemplary. District Power Equalization and Levy Rates are other systems of financing.

With evolving technology, levy rates has become a more equalized method of sourcing because

“computerization allows yearly updates to property assessment.”

Weighting factors best measure the amount of additional resources and services

needed to provide all students reasonably equaled programs. Many states use this type of

funding, with West Virginia providing two times the funding per pupil with special needs and/or

at risk students because it is beyond the districts control they levels of students they receive.

Thirty eight states provide supplement for low income and at risk students. These funds are

sourced by Title I and the No Child Left Behind Act. Some states use sparsity factors to provide

additional funds for small rural schools, some use density factors to provide extra funding to

large city districts, some states provide additional funding based on test scores, and some

states provide extra monies to districts with high cost programs such as career and technical

education.