Who should be empowered and what kinds of powers are needed for school-based budgeting?
In the private sector, several levels of the organization, including departments or divisions and work teams, may be empowered to make budgeting decisions. Operating in a high involvement framework, these groups function almost as “small businesses” or a “mini-enterprises” (Lawler, 1992). Their responsibilities include hiring and firing, scheduling, setting standards, managing inventory, and dealing with customers. To effectively accomplish these tasks, Lawler (1992) suggests that these groups need budgetary responsibility, including the ability for “…processing claims, managing credit card accounts, managing investments, and providing staff services such as fringe benefits” (p. 92). While many private sector organizations have devolved these tasks to the department or division level, there are now examples of these duties being delegated to work teams as well. Lawler’s (1986) work suggests that school-based budgeting would entail allocating most of the budget to schools in a lump-su
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