How can you pay for X but have to cut Y?
As a school Superintendent I am frequently asked many questions related to the management and operations of a school. One such question typically centers around how we are able to afford a new bus and/or building but potentially need to reduce staff in the interim. How can this be the case?
The answer to this question lies in school finance and what the law implicitly allows schools to do. For example, school accounting is not just made up of one big checkbook with an unlimited amount of funds (ultimately taxpayer dollars). There are several accounts that range from state specific (which are highly regulated) to more locally controlled proprietary/enterprise funds (which have more flexibility at the local level).
A school’s general fund is one of the largest funds and is solely responsible for staff salaries, instruction, utilities and many daily operational functions. Many districts have 80% of this fund accounted for in salaries and benefits. The general fund is a major predictor of the financial health of the district. If the general fund is strong then the health of the district usually follows. If the general fund falters then specific actions need to be taken to maintain the integrity of this fund. The general fund is replenished annually using a combination of state aid (including supplemental state aid) and local tax dollars. This fund is the primary fund used to pay staff salaries and benefits. For this reason we do everything we can as a district to find other means to pay for larger expenditures.
These other means of funding come in the form of funds like the Physical Plant and Equipment Levy (PPEL), the Statewide Penny (SAVE) and any specific categorical funding (i.e. Title I, English Language Learning and At-Risk) that the law allows us to utilize. Without the PPEL and the SAVE funds our district would not be in the situation we are today with respect to updated technology, maintaining safe and functional transportation and overall facility upgrades.
So the answer to the question, albeit not a simple one, is that every fund has a purpose and some are more limiting than others. The reason we can buy a bus or fix a roof but may otherwise have to reduce a staff member is all predicated on the health of the district’s various funding resources and what the law affords us the opportunity to utilize or not.
If you have any additional questions regarding school funding, the district’s financials or a question about Woodward-Granger in general please call or e-mail me at your convenience at bradanderson@wghawks.school or at 515-999-8022 Ext. 101.
Salute to our Volunteers & Support Organizations
It is the time of the year where we begin to reflect on the past school year in order to begin the planning for a bigger and better overall school experience the next time around. In the midst of these reflections it would be greatly remiss to bypass all of the people that have volunteered their time, money and physical efforts in making Woodward- Granger a successful school. For this reason I would like to take a moment to say “Thank You” to all of our parents, community members, volunteers and organizations that have made and will continue to make our community and schools a better place. We truly could not pull off a mutually involved and successful school year without you. Your efforts, no matter how big or small do not go unnoticed.
Brad Anderson
Superintendent
