Staffing Analysis Example
The following provides an example of how the concepts described in Best Practice in School Budgeting 3A - Applying Cost Analysis to the Budget Process could be applied using a hypothetical school site. The example is intended to enhance the reader’s understanding of the Best Practice concepts, not to dictate a particular format or method. District managers should use their judgment and experience to decide how to most effectively apply the Best Practice concepts in their district.
The chart below shows how staff was allocated across programmatic elements at Springfield Elementary. The chart shows how actual per pupil costs might be higher or lower at Springfield Elementary than other elementary schools in the district by comparing average to actual costs of Springfield Elementary to other schools. This analysis might, for example, prompt discussion during the budget process of how teachers are assigned to school sites or how schools with lower actual per pupil spending might be given additional support to make up for the presumed difference in teacher experience and/or ability. Of course, a staffing analysis could be designed to focus on other analytical questions as well, such as long-term trends in staffing (which might be of interest to rapidly growing or shrinking districts) or the funding sources for each position (if a district is trying to obtain a better understanding of the complete and comprehensive set of resources available to each school site across all funding sources, not just general operating funds).
Springfield Elementary Prior-Year Actual Numbers