A publication of the Association of California School Administrators

A framework for sustainable budget decisions

Every decision, every dollar, and every policy advances the mission at Visalia Unified

By Kirk Shrum, Nathan Hernandez, Kyla Johnson, Cristina Gutierrez | January | February 2026

Public school leaders know that financial stability often feels like a moving target. State revenues fluctuate with the economy, federal priorities shift with each new administration, and local enrollment patterns are harder to predict than ever. In one year, funding may increase; the next, leaders face the reality of declining Average Daily Attendance (ADA), expiring one-time grants, and rising costs in health care, retirement, and specialized services for students.

The question isn’t whether districts will face fiscal challenges — it’s how leaders respond when those challenges come. Do they make short-term cuts that satisfy the moment but create bigger problems later? Or do they lean into a structured process that builds stability for the long haul?

At Visalia Unified School District, we’ve created a framework for long-term sustainable budget decisions. This framework isn’t about eliminating uncertainty — it’s about equipping leaders to make sound, transparent, student-centered decisions whether revenues are growing or shrinking. It also ensures that every staff member is aligned through their decision-making process, fostering consistency and building trust with the Board of Education.

Start with the foundation: Unified governance and leadership alignment One of the most overlooked aspects of budgeting is governance. Before a district can decide where to spend, it must decide how to decide. For VUSD, that began with gathering community input on what stakeholders wanted from their public school system. This feedback laid the groundwork for building a unified governance team.

The work was an uphill climb. VUSD had seen four superintendents in six years, leading to instability and ambiguity around board versus superintendent roles. Student achievement results remained stagnant and community perception declined. Additionally, as the new superintendent assumed leadership, the board found itself with four new members. It was clear a path forward needed to be paved.

The district looked to the California School Boards Association and county office of education for support. Training was needed to clarify the role of the board and superintendent, build communication agreements, and reinforce governance norms and decorum. The board was front-loaded with pre-reading, data, and examples from other districts that ensured discussions were productive and grounded in shared understanding. Through this, we continued to reference our community’s top feedback on transparency, communication, and clearly defined goals. From these and through several board study sessions, we developed core beliefs and commitments, a theory of action, and updated our mission and vision statements — each adopted unanimously.

Anchor decisions in mission, vision, and theory of action Our mission is: “Every Student Learning Every Day.” It’s broad and allows all employees, regardless of the nature of their work, to be connected to our purpose. To make this mission actionable when school funding is constantly shifting, we embedded resource allocation guidance into our theory of action, which explicitly reads:

“In order to achieve student success, the Board recognizes that our district must have a high-quality, professionally trained workforce. Decisions on hiring and staffing allocations are based on data, including student outcomes. Resources, facilities, staffing, and programs must result in a positive academic return on investment.”

Budgets tell a story about what we value. If leaders don’t ground fiscal choices in mission and vision, decisions drift toward short-term convenience. These are more than just slogans and words — they serve as a filter when prioritizing resources. The board’s approval of these foundational pieces ensures alignment and trust between governance and the everyday work a district needs to keep the focus on student achievement.

Practical tip: Districts can adopt their theory of action directly into board policy. That ensures future leaders inherit not just numbers, but guiding principles.

Use the strategic plan as the roadmap With the board fully aligned on a shared purpose and a clear vision of the future, we began to develop a strategic plan to guide VUSD forward. Every district has a long list of needs, but only a strategic plan can transform that list into a roadmap. It is essential that a strategic plan focuses on the business health of the district as much as it focuses on student achievement and outcomes. Without the former, the latter cannot occur.

At VUSD, one third of the strategic plan is focused on operational efficiency. It clearly articulates that resource allocation must be transparent, equitable, and systematic. It is essential that a strategic plan focuses on the business health of the district as much as it focuses on student achievement and outcomes. Without the former, the latter cannot occur.

Practical applications

Use SMART goals and measurable outcomes to evaluate spending.
Conduct an “equity check” for each major investment or reduction.
Communicate with staff and families: “This isn’t just a cut; it’s a realignment with our plan.”

A four-step framework for budget decisions While the strategic plan sets the direction and outlines the district’s long-term goals, it is equally important to have a clear process for making difficult decisions along the way. This framework is designed to work whether funds are limited or abundant, helping leadership prioritize resources and the board understand the why behind every choice.

We begin by identifying core services — those required by law through educational code, individualized educational plans, collective bargaining agreements, or student safety. These are non-negotiable and are the foundation of your work.

Next, we look at services beyond the core — this is where the foundational work from the board comes into play. The mission, vision, core beliefs and commitments, and strategic plan serve as a filter, elevating what is most important to staff, students, families, and the community.

At Visalia Unified, one third of the strategic plan is focused on operational efficiency. It clearly articulates that resource allocation must be transparent, equitable, and systematic.

The third step is evaluation, because data drives decisions. Here we look at an academic return on investment and evaluate how it supports our theory of action. When student outcomes don’t meet the expectations set by the board and community, it becomes easier to pivot or adjust programs rather than expecting different results from the same resources.

Finally, in the decision step, funds are realigned to the established priorities. Grounding decisions in the district’s foundation and data gives leadership confidence to make recommendations and adjust resources in ways that truly advance student learning.

The strength in this framework is its adaptability, whether districts are experiencing growth, budget reductions, or having to make difficult workforce decisions. This framework channels complex, often challenging conversations into a structured process that moves beyond opinion. By asking the right questions and anchoring decisions in the foundational work, it produces results that the board, community, and staff can all support.

Continuous improvement and transparency However, budgets can’t be static. Leaders must monitor progress and adjust throughout the year as enrollment shifts, revenues fluctuate, or new mandates or programs arrive. Equally important is transparency and communication. Through regular board workshops and outreach, stakeholders remain informed on the “why” behind decisions, helping build trust within the district for future decisions.

Fiscal responsibility is also embedded into leadership development, so every administrator views decisions through the lens of equity, efficiency, and sustainability. Through transparency and communication, we build a culture of accountability where educational partners are informed and confident in our resource management.

Turning challenge into opportunity Navigating fiscal challenges will always be part of school leadership. This framework gives district leadership the opportunity to move quickly through everyday decisions, knowing they are grounded in the foundations of the district. The real goal isn’t simply balancing the books. It’s ensuring every decision, every dollar, and every policy advances the mission of “Every Student Learning Every Day.”

With strong leadership, clear priorities, and sustainable practices, schools can move beyond reacting to crises and start leading with clarity, confidence, and purpose.

Kirk Shrum is superintendent, Nathan Hernandez is chief financial officer, Kyla Johnson is administrator of Business Functions, and Cristina Gutierrez is public information officer with Visalia Unified School District.