Wasc/cde criteria Indicators and Prompts Based on wasc/cde tools, pp. 57–122



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A7. Resources Criterion [Charter Schools only]


Respond to the criterion (shown as a guide question) by answering the prompts (findings and supporting evidence).

To what extent has the charter school’s governing authority and the school leadership executed responsible resource planning for the future? Is the charter school fiscally solvent and does it use sound and ethical accounting practices (budgeting/monitoring, internal controls, audits, fiscal health and reporting)?

CRITERION A7 INDICATORS AND PROMPTS

Long-range Financial (and other Resources) Plan

Indicator: The school regularly reviews its long-range (and other resources) plan in relation to the school’s purpose and expected schoolwide learning results. Decisions about resource allocation are directly related to the school’s purpose and schoolwide learning results.

Prompt: To what extent the school regularly reviews its long-range (and other resources) plan in relation to the school’s purpose and expected schoolwide learning results. Are the decisions made about resource allocation directly related to the school’s purpose and schoolwide learning results?

Findings

Supporting Evidence

     

     

Regular Accounting and External Audit Procedures

Indicator: The school has defined regular accounting and external audit procedures.

Prompt: To what extent the school has defined regular accounting and external audit procedures?

Findings

Supporting Evidence

     

     

Budgeting Process — Transparency

Indicator: The school develops and monitors its annual budgeting process to ensure “transparency.”

Prompt: Comment on how the school has developed and monitors its annual budgeting process to ensure “transparency.”

Findings

Supporting Evidence

     

     

Adequate Compensation, Staffing, Reserves

Indicator: The school provides adequate compensation to faculty, administrators, and staff; adequate staffing for the school’s program; and reasonable accumulation of reserves.

Prompt: To what extent does the school provide adequate compensation to faculty, administrators, and staff; adequate staffing for the school’s program; and reasonable accumulation of reserves?

Findings

Supporting Evidence

     

     

Marketing Strategies

Indicator: The school has marketing strategies to support the implementation of the developmental program, including research and information to help develop future planning.

Prompt: Evaluate the school’s marketing strategies to support the implementation of the developmental program, including research and information to help develop future planning.

Findings

Supporting Evidence

     

     

Stakeholder Involvement

Indicator: All stakeholders are involved in future planning, including addressing long-range capital needs.

Prompt: To what extent are all stakeholders involved in future planning, including addressing long-range capital needs?

Findings

Supporting Evidence

     

     

Informing the Public and Appropriate Authorities

Indicator: The governing authorities and school leaders inform the public and appropriate governmental authorities about the financial needs of the organization.

Prompt: Evaluate the processes for the governing authorities and school leaders informing the public and appropriate governmental authorities about the financial needs of the organization.

Findings

Supporting Evidence

     

     

Adequacy of Reserve Funds

Indicator: The school ensures the adequacy of reserve funds to ensure the financial stability of the school.

Prompt: How does the school ensure the adequacy of reserve funds to ensure the financial stability of the school?

Findings

Supporting Evidence

     

     

Decisions-Schoolwide Learning Results

Indicator: The school bases resource allocation decisions in relationship to the expected schoolwide learning results and the critical academic needs of the students.

Prompt: To what extent does the school base its resource allocation decisions in relationship to the expected schoolwide learning results and the critical academic needs of the students.

Findings

Supporting Evidence

     

     

A7. Resources: Additional Findings

Indicator: Consider other information that impacts the degree to which the school is meeting this criterion.

Prompt: From examining additional relevant evidence, what has been learned regarding the extent to which this criterion is being addressed?

Findings

Supporting Evidence

     

     

Prompt: Comment on the degree to which this criterion impacts the school’s addressing of one or more of the identified critical academic needs.

Findings

Supporting Evidence

     

     

Suggested Areas to Analyze

Suggested areas to analyze in determining the degree to which the criterion is being met:



  • the long-range financial (and other resources) plan which is regularly reviewed and linked to the school’s purpose and expected schoolwide learning results

  • defined regular accounting and external audit procedures

  • evidence that the school provides adequate compensation to faculty, administrators, and staff; adequate staffing for the school’s program; and reasonable accumulation of reserves

  • the marketing strategies used to support the implementation of the developmental program

  • the research and information used to form the long-range plan

  • the involvement of stakeholders in the future planning

  • governing authorities and school leaders involved in informing the public and appropriate governmental authorities about the financial needs of the organization

  • the adequacy of the reserve funds to ensure the financial stability of the school

  • the school’s planning process for addressing long-range capital needs (buildings, equipment, endowment

  • decisions about resource allocations are directly related to the school’s purpose and the expected schoolwide learning results

  • the budgeting process involves board, administration, faculty, and staff, as appropriate

  • the annual budget, its development and monitoring process, and its “transparency”

  • other evidence identified by the school
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