Identifying Revenue Streams and Budgeting for Personnel
Tamara Sepulveda
American College of Education
EL5723 Resource and Fiscal Management
Dr. Hector Esquivel
August 31, 2025
, Introduction
When it comes to funding, most states depend on local taxes or the state itself. However,
funding can also vary depending on the students and the area that the district services. As I have
mentioned before, PS #3 is one of six elementary schools in West New York, NJ. The town also
has a middle school, a freshman academy, and then the high school. West New York is a small
urban town in Hudson County with many low income, immigrant families that are trying to
survive. Many parents work multiple jobs to try to provide for their children. Over 90% of our
students receive free breakfast and lunch in the school. Due to this environment, the district
receives federal, state, and local to fund our students, programs, and schools. The district does all
the allocating of funds to the schools and the principals decide how some of those funds are
further spent. The district predetermines how much of each school's budget is spent on textbooks
and other necessities and principals distribute the remainder of their budget. Burckbuchler (2009)
emphasized that performance-based budgeting provides the best results for student achievement
and, while meeting with my principal, I learned that was the concept she used as well when it
came to allocating her budget. In the next part of this essay, I will further discuss the sources of
my district’s funding and analyze the way the budget is allocated.
Tamara Sepulveda
American College of Education
EL5723 Resource and Fiscal Management
Dr. Hector Esquivel
August 31, 2025
, Introduction
When it comes to funding, most states depend on local taxes or the state itself. However,
funding can also vary depending on the students and the area that the district services. As I have
mentioned before, PS #3 is one of six elementary schools in West New York, NJ. The town also
has a middle school, a freshman academy, and then the high school. West New York is a small
urban town in Hudson County with many low income, immigrant families that are trying to
survive. Many parents work multiple jobs to try to provide for their children. Over 90% of our
students receive free breakfast and lunch in the school. Due to this environment, the district
receives federal, state, and local to fund our students, programs, and schools. The district does all
the allocating of funds to the schools and the principals decide how some of those funds are
further spent. The district predetermines how much of each school's budget is spent on textbooks
and other necessities and principals distribute the remainder of their budget. Burckbuchler (2009)
emphasized that performance-based budgeting provides the best results for student achievement
and, while meeting with my principal, I learned that was the concept she used as well when it
came to allocating her budget. In the next part of this essay, I will further discuss the sources of
my district’s funding and analyze the way the budget is allocated.
