Educational programmes require money. But how much?
Before consideration can be given to ways of financing the programme, a budget has to be prepared. And preparing a budget for an educational programme requires some understanding of the programme that is to be implemented.
Educators have to be involved in the budget process and need to know the different ways in which budgets can be constructed.
Zero-Based Budgeting
The most accurate, and also the most time consuming, budgeting is done on a zero-based system alongside the development of the educational programme.
Zero-based budgeting means that the actual cost of each item in the programme is worked out. For example, if the programme calls for twelve sheets of paper to be distributed, then the cost of those twelve sheets of paper is calculated and added to the cumulative total.
Such a process requires very close attention to detail and a very clearly described programme.
Block Budgets
A block budget starts with a specified grant or income figure. Such a figure can be split up according to gross categories: staff costs, administration, publications, voter education events.
From these blocks start a set of calculations determining how to spend the available money most efficiently. When there are designated blocks, it may not be possible to move money from one block to another, and this can be a real frustration as those doing budgets realise they could save money on salaries and spend more on events or vice versa.
Impress Systems
The weakest and most disempowering system is that where the money is held at the centre and various projects can draw down cash on request and occasionally in advance of expenditure. In such a system, the centre may have an idea what the budget is, but this is seldom shared with the periphery that must ask for each bit of money without knowing whether it will be available. And, with the criteria for availability so vague, those asking do not know whether there genuinely is no
money left or whether the centre just does not approve of the particular project.
Cost of Living Budgeting
Next to impress systems come the historic systems in which the budget from one year is merely recalculated to allow for any inflation or changes in cost of living (COL). Such budgets become more and more inaccurate and less and less reflective of the actual programme that has to be presented. When there was and is continuity, such budgets may be possible.
But planning a programme to meet the context and a specific set of educational objectives is likely to require the innovation of zero-based budgeting at some time, even if it takes longer.
Financing
After completing a budget, educators should consider ways in which the programme is to be financed. Two ways predominate social interventions outside of those financed by the state:
- grants and donations
- cost recovery and self-financing
