The Alliance for Excellence in School Budgeting

[...]being strategic and targeted in balancing school budgets will be more important than ever. The pandemic has further compounded inequities in the services the public sector provides, and school districts are struggling to provide continuity of services to the students who are most in need because of food insecurities, lack of access to high-speed Internet for virtual learning, or additional supports for learning and physical needs. Addressing these issues-in addition to the challenges related to loss of learning from pivoting between in-person, virtual, and hybrid instruction-will be a key area of focus for a number of years, as school districts try to mitigate the impacts of the pandemic and better address inequities related to systemic racism. Previously, Fort Atkinson's practice was similar to that of a number of other organizations, be they school district, cities, counties or otherwise-budgeting was an exercise carried out by the CFO and organization's chief executive officer (the superintendent, city manager, mayor, or equivalent), and it centered on available resources and what was done in the prior year.