Article
Building a case for school budgets: It’s all about the audience
May 16, 2025 · Authored by Belvia B. Gray
On average, just over 13% of school budgets are federally funded, with another 43% funded by local taxes and 44% by state taxes. With increasing financial uncertainty at all levels of government, it’s more important than ever for school districts to show a solid business case for their budgets and clearly communicate their budget to key stakeholders.
The school budget—and accompanying process—provides school districts and their leaders with an opportunity to justify the collection and expenditure of public funds. Schools need to consider the following questions when communicating to stakeholders: What is the story? Who is the target audience? How should we connect?
The narrative depends on the audience
Transparency and intentionality should be the backbone of any communication about district budgets. This means presenting information in a way that is understandable to the intended audience. Depending on who the audience is, communicators may want to include context and history. For instance, when speaking at a public forum for parents and voters, more context is needed before diving into the numbers. In contrast, a school board that meets regularly may already understand the history and details involved in the budget.
Budget numbers only hold meaning when they are aligned with a strategic plan that reflects the priorities and expectations of students, staff and the community. Additional elements worth sharing include financial forecasting projections, capital improvement plans, facility studies and demographic insights.
Districts should also communicate what the future may hold, including decreasing (or increasing) enrollments, inflation, and other factors that could affect financial resiliency. Transparency also involves sharing measures of success; this could be in the form of outcomes and services, key performance indicators, performance metrics and fund balancing. Lastly, districts should regularly report on budget actuals, making it a point to hold conversations about finances on a quarterly or monthly basis, or even weekly in larger districts.
Connecting with audiences
Part of the budget collaboration process involves using tools that the audience can understand. For many, spreadsheets can be overwhelming. Charts, graphs and illustrations can help tell a compelling financial story in a more accessible way, and the public has come to expect them. Presenters should also be prepared to explain any accounting terms or acronyms they use. For example, does the school board know what it means to go into a negative or structural imbalance? Does the voting public understand the difference between a CPI (capital improvement plan) and routine costs? And do they understand the rationale behind budgetary decisions?
Analogies are another useful tool to connect with audiences. For some, comparing the budget to a personal savings account helps them understand how schools may need to offset to be able to survive the unexpected, or how delayed revenue distribution from the state could affect priorities.
Helping the public visualize how the budget is being used can also help garner support. For example, one school district that needed new roofs on facilities took drone footage throughout the construction process and posted progress updates on its website for constituents to view. Many districts use a fiscal health assessment visual, highlighting different areas of the budget in green, yellow or red colors as they correspond to a budget’s health.
Language itself can also illustrate key points. Will voters better understand a per pupil budget of $10,000 a year, or just over $27 a day per student? If the library’s budget is $50,000, could the audience visualize 50,000 single dollar bills stacked reaching the height of a five-story building? Are there emotional measuring sticks – does the audience understand a $500,000 investment in AP/dual credit courses can save families two years of college tuition?
The value in demystifying budgets
Collaboration and transparent communication are proven strategies for gaining constituent support and trust. The concept of “procedural fairness” shows that when people understand the budget and are involved in the process, they have more confidence in the leaders who are making the financial decisions. As such, presenters should not be offended when citizens ask questions – instead they should take the opportunity to share and explain, pulling them into the collaborative process.
Whether administrators are trying to gain support for referendum, embark on a large capital project or simply share information, involving stakeholders in the budgetary process fosters transparency. As federal aid dries up and state budgets face greater scrutiny in the coming months and years, clear understandable communication and stakeholder involvement will be the cornerstone to passing successful budgets.
Baker Tilly’s schools and library team works with school districts to work through budgeting process, including how to communicate and collaborate with key stakeholders.
