Because all districts in the state rely on state funding and property tax income, much of the budget is driven by how much revenue will be received. In addition, changes in the tax base, based on inflation or deflation of property values, can affect the district’s general fund balance. Because of this, BCS has worked hard to ensure that its guiding principle of entrepreneurship is evident in its planning. As a result, the district has adopted a zero-based budgeting approach for resource allocation with its new treasurer, so that it can focus resources on its strategic objectives. This approach was part of a best practice shared at a Baldrige Quest for Excellence Conference by a Malcolm Baldrige National Quality Award recipient. BCS based
its current process on information gleaned from the recipient’s publically available application summary: “Resources are budgeted through a budget-allocation process. For example, school staffing and funds for text books, materials, and
supplies are allocated based upon predetermined ratios that are applied to school enrollment levels, special programs, and academic needs. Capital projects for school facilities are determined through numerous assessment and