The economic challenges facing our state and schools will necessitate making tough decisions about school budgets for several years to come. Values-based budgeting helps superintendents and board members make budgeting choices that support your key value: improving student achievement.

In June 2003, IASB and SAI brought together a focus group of superintendents to discuss what is most important when faced with tough budget decisions. The following PDF documents were created from the meeting and presented to school board members, superintendents and business managers at the January 2004 IASB/SAI Conference. Use these principles and questions to help your board team make productive decisions focused on improving student learning.

Values-Based Budgeting Guiding Principles
Top 10 Values-Based Budgeting Questions