Exhibit 7-10 shows how the instructional budget allocations originally were developed. Amounts for fiscal 1997 through 1999 are based upon estimated budgets and enrollment. These estimates were made when the allocation formula was first developed in fiscal 1996. Forty-eight percent of teachers feel the necessary materials and supplies are available. Teachers need monies for classrooms.
More money needs to be devoted to educational and instructional supplies.
An annual review of these allocations and the basis upon which they are determined would help ensure that they remain adequate to meet classroom needs. Review instructional budget allocation formulas annually to determine if the resulting allocations are reasonable. Allocations should be adjusted periodically to account for changes in the cost of instruction and the quantity of supplies used. The executive director of Finance instructs the director of Budget to review and revise campus allocations based upon current conditions and to develop a plan to monitor these allocations periodically. April 1999 2.