The expenditure side of the MMSD budget appears to be organized around departments – general administration, business services, student services, elementary education, etc. Within each department, expenditures seem to be organized according to an accounting structure, which I believe is dictated by DPI requirements.
Ed Blume has been asking questions about library and other program/services expenditures. The response from the administration, “…There are no specific accounts in the financial statements that report the expenditures against this receipt. Library expenditures are part of the central library and included in each building as part of the building formula accounts…” This seems to be an accounting response to a budget question.
In the chart of accounts why aren’t there, or are there, “tags” (my word) that enable financial information to be organized in a way that if either a board member or the public wants to know what is being spent on library services, reading recovery, math instruction, other projects, this information can be provided?