2(a)2.(xiii) - to monitor and assess instructional programs, activities, and materials
10.2 The following areas should be included in this analysis: source of funding, faculty/staff participation, student participation, equipment, and facilities. *
The entire documents for the following budget analysis' are evidence of standard 10.2: Extracurricular Athletic Budget Analysis, Non-Athletic Extra Curricular Budget Analysis, and Technology Plan Analysis.
The extracurricular athletic team budget analysis was conducted for Case4 High School Girls’ basketball team. This budget was created during the spring of this school year and therefore is not complete. The total projected expenses for the next school year is $13,120. The expenses are broken down into the following categories: $250.00 to the local district for transportation, $1,170.00 for instruction to purchase supplies and materials, $3,850.00 for spirit packs (this cost is offset by the spirit pack fundraiser and will also generate a profit), $7,000.00 for student classroom expenses for coaches cost, $350.00 for instructional software to view films, and an $500.00 for transportation. In addition, this team also requires the use of the gymnasium. The projected revenues are $8,650 with an additional reserve fund balance of $4,000 for a total of $12,650. To compensate for the additional spending beyond the budget, a booster club for the girls’ basketball team is in place to support them by assisting in raising money to make up for any further amount required beyond the calculated budget. The team itself collects funds through several fundraisers including the sale of spirit packs (shirts, shorts, jerseys) and magnets.
There is no concrete identified percentage that the girls’ basketball team consumes of the overall extracurricular budget for Case4 High School because the budgets fluctuate depending on how much money the team saved from the previous year, what they have or will raise during the current school year, and what they plan to and actually spend throughout the school year. This is an average size extracurricular athletic budget for the school, as the team does not make the most out of all of teams yet it makes more than others and therefore can spend more. The teams in the school such as football, baseball, and volleyball are typically high earners for the school whereas teams such as soccer, tennis, and swimming yield a very small profit.
When determining the allocation of funds and creating the budget, there is no School Budget Committee in place at this particular school. Each team in the school is responsible for raising the funds they require to successfully implement their program during the school year. Therefore, the coach is responsible for the budget. In this case, as others in the school, when a booster club is also present to help provide for the costs of the team, the head coach and the president of the booster club will meet and decide how to allocate the funds for the upcoming year. Once the budget has been created and approved, all purchases made with money from the team must be done through school purchase orders for tracking. When the team submits a purchase order to the bookkeeper, the bookkeeper then turns it over to the principal for the final signature required to make any purchases. The final step of requiring the signature of the principal is in place to ensure equity of allocation amongst the teams. Each team is required to raise their own money and cannot spend more than they and their booster club make. The principal signs off on the purchase orders and is aware of what the teams are spending and allowing money to be withdrawn only from the designated account(s) for that team.
Case4 High School recently separated from the ABC County School System and does not currently have a vision and mission statement. However, their old mission statement is, “to provide a safe learning environment that facilitates the instruction of students to empower them to reach their fullest potential academically, technologically, and individually”. Using this statement, the budget allocations for this team support this mission and the goals of the school by allowing the team members to participate in a subculture of their high school in a safe way to reach their highest potential individually and collaboratively. There is great value in having this team represent a part of the school because the members of it learn invaluable skills such as cooperative teamwork, communication skills, economic support, and character building. No matter what path they choose to take beyond this team and high school, these skills will prove to be necessities in all relationships they have and workplaces they contribute to. They will learn to work together for a common goal, stand by each other in times of hardship, get creative with financing, market themselves and promote their abilities as a team, and how to communicate with others in an effective and supportive way.
In the long run, participation in this team will enhance human capital in a very positive way. Sports are a constant motivation for many students to continue to excel. It pushes them to strive to go to some of the top colleges in the country and pursue degrees and careers that will ultimately provide them an arena to continue to utilize all of the skills they have learned through the team. They will have the skills necessary to become leaders throughout their lives. With all of the powerful attributes outside of knowledge of and a love for the sport of basketball, the benefits in spending the monies necessary far outweigh the fiscal and non-fiscal costs as these players are afforded the opportunity to learn traits that are necessary to flourish as productive members of a society.