Understanding FIRST

The most important features of “FIRST” are:

1) Ensures adequate and appropriate funding.

2) Connected to the AEIS accountability system.

3) Districts accountable for expenditures.

These three features all provide schools with guidance and vision for budgeting funds in such a way that best benefits students. The FIRST system serves as an accountability system to help guide the decision-making processes of administrators as they develop the district’s budget. “FIRST” is used to address instructional needs that ensure funding is being provided as an adequate and appropriate resource for instruction.

Included in instructional budgeting is appropriate funding for special populations, general education students, as well as CTE students, etc. If a district fails to do this it will be revealed in the external audit process, but perhaps more importantly, it could easily cause a drop in AEIS accountability ratings. Speaking from our current situation is not a good place to be. Being on the low end of the accountability rating is a deep hole to dig your way out of.

There is also a strong emphasis on meeting deadlines for filing audit reports and making certain there are no material weaknesses in the manner funds are budgeted and allocated within the district. These two items are more concrete than some of the others mentioned, but certainly important. We also discussed that FIRST assists districts to be more transparent in their financial practices. This allows the taxpayers to see how their money is being spent to educate the students that we serve.

Being held to a high standard for all expenditures should prevent districts from frivolous spending which is even more important in today’s funding crisis. Any money that a district does not use should be put toward the fund balance every chance they get.  This is something that must be taken into consideration because of the uncertainty of funding and shortfalls across the state. FIRST rewards districts for being good stewards of the taxpayers’ money. It is sad to see students suffer because districts are unable to make good sound financial decisions.