I believe that the document titled, “TEA Budgeting Guidelines January 2010,” is a very important document for anyone wishing to learn more about school finance and the budgeting process. I have stated from the first Superintendent class that finance is probably my greatest weakness. I found this document to be very helpful to me in understanding school finance. I learned many things while reading the budgeting guidelines document. For example, our district uses the line item approach to budgeting. I thought that there were no other processes of budgeting for a district and that all districts used the line item method. I also achieved a better level of understanding related to Tier 1 and Tier 2 allotments. I believe that these guidelines will help me be able to contribute to developing a district budget because I can review the guidelines and actually understand the process better than in the past.
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