A Budget Analysis Of Expenditure Patterns For Non-Teaching Specialists

The purpose of this study was to examine the expenditure patterns for certified personnel in selected school districts in the western United States over a ten year span. These certified positions were divided into the categories of District Administrator, Building Administrator, Classroom Teacher, and Specialists; From the eight selected school district budgets for 1973-1974 and 1983-1984, the Average Daily Membership (A.D.M.), total budget expenditures, and per A.D.M. expenditures were calculated. Then the actual number of positions designated for each category, the actual dollar amount spent on those positions, the percentage of the total expenditures, the per A.D.M. expenditures for that category, and the position-student ratios were calculated for each district for each of the years examined and for all four categories of certified staff; Data was interpreted by making comparisons between the individual districts and between the large and small districts. Included in this interpretation was the effect of the inflation rate as measured by the Consumer Price Index on the spending over the ten year span. A comparison was made between what was actually spent and what should have been spent if inflation had been factored into the spending; Several conclusions were reached based on the analyses and interpretation of the data and the review of the literature. The data demonstrated that significant growth had occurred in the number of certificated specialists employed, thus increasing the size of the non-classroom teacher category at a much faster rate than for any other category of certificated employee. This was particularly true for the larger districts. The phenomena of substantial specialist growth has not enhanced the position of the actual classroom teacher, while it has increased district expenditures substantially. In addition, the percentage of the total expenditures spent on the certified staff had deteriorated over the time period. Also, while the eight districts had increased their actual spending, only the four large districts kept pace or exceeded the inflation rate in their spending growth; Apparently, significant personnel patterns can be revealed through the use of budget analysis and interpretation. Therefore, it was recommended that this study and studies like it be replicated or initiated to guarantee the very best personnel utilization for the purpose of quality education