EDLD 5342 Week 4 Part 4

When meeting with my CFO, I learned about the impact that personnel salaries have on district budgeting decisions.  Presently we are experiencing less funding from the state compared with previous years.  Because of decreased state funding, and because of the fact that personnel salaries comprise the largest expenditure in the maintenance and operations budget of any district (85.5% of total expenditures), many districts throughout Texas were forced to eliminate teaching positions.  Additionally, many districts in Texas were unable to provide raises for teachers.  Providing a 5% raise would cost almost half of the amount currently present in fund balance.  Since many districts, including my own district, are dipping into fund balance to remain solvent in the face of decreased state funding, providing a 5% raise would be impossible.