This course provides school business officials with a deep dive into the expenditure side of school district budgeting. Beginning with calendar planning and team roles—including board engagement and administrative input—participants will develop the framework for effective budget development. The course emphasizes practical techniques for forecasting expenditures, building salary and benefits models, and aligning staffing plans with enrollment trends. Explore how to develop and document budget assumptions, manage timelines, and incorporate the tax levy to support expenditure planning.