Within any given community, the local school district is nearly always one of the largest and most complex organizations. A school district is big business, which utilizes large sums of public money to educate, transport and feed the area’s children. Just as in the private sector, buildings must be built, maintained and insured, supplies and equipment ordered, vehicles maintained and staff trained and paid. The effectiveness of that support operation will directly affect the quality of the program for children.

As steward of public funds it is essential that the school district have well-managed and cost-effective systems that support the educational program. Effective business practice is an important element of a Management and Operational Review. A review of the district policy manual showed a complete Business Procedures section. The areas addressed on this subject are as follows: