powered by
Central Arizona College Back
SBO 124 Budget and Finance for School Business Officials
Credit Hours:  2
Effective Term: Fall 2011
SUN#: None
AGEC: 
Credit Breakdown: 2 Lectures
Times for Credit: 1
Grading Option: A/F
Cross-Listed:


Description: Budgetary process steps in the Arizona public schools, including preparation of required state budget forms.

Prerequisites: None

Corequisites: None

Recommendations: None

Measurable Student Learning Outcomes
1. (Comprehension Level) Define the various conditions and factors that affect the budgetary limits of districts.
2. (Analysis Level) Determine how conditions and factors relate to the primary and secondary taxes assessed by districts.
3. (Application Level) Demonstrate application of the bond and override election and subsequent sale process by calculating projected budget impact.
4. (Application Level) Demonstrate application of the major compliance areas that are present in most federal grants by drafting a grant.
5. (Application Level) Demonstrate application of the major functions of the cash-controlled accounts in the 700 and 900 Special Revenue series of funds by creating an account ledger.
6. (Application Level) Demonstrate application of Student Activities and Auxiliary accounts major sources and uses of funds by creating a spreadsheet to track earmarked funds and expenditures.
7. (Application Level) Demonstrate application of budget adoption and timelines for presentation to the Governing Board by creating a PERT or GANT chart of project timelines.
Internal/External Standards Accreditation
Students will demonstrate competency in the area of Budget and Finance for School Business Officials according to the most current Performance Standards set by Assn. of School Business Officials International (ASBOI). The standards can be located on the web at http://asbointl.org/index.asp?bid=1068 . Open the PDF file marked Professional Standards and code of ethics.