SCCPSS finance committee adopts new budget workflow to pair zero‑based budgeting with ROI reviews

Gordon Roberts of Alvarez & Marsal presented the finance committee with a plan to integrate a modified zero‑based budgeting approach with the district's return‑on‑investment (ROI) work, saying the aim is to link every program request to clear outcomes and evidence.

At the meeting Jan. 14, Roberts told the Savannah‑Chatham County Public School System finance committee that the district's previous practice of rolling budgets forward encouraged unexamined growth in department spending and left weak position control and vacancy management unaddressed. "We want an integrated and strategic budgeting approach," Roberts said, describing three key elements: robust financial hygiene, strategic budgeting tied to district priorities, and systems alignment for easier data capture.

The process will include department kickoff meetings, budget working sessions in late January, superintendent review of chiefs' requests in February and a recommended budget in March followed by iterative refinements through May. "Doctor Watts will be meeting with the chiefs to review their recommendations," staff said, identifying the superintendent as the first reviewer and noting public comment and board review points before adoption.

Committee members pressed staff about long‑open vacancies and whether funds should be reallocated midyear. A member said vacancies that have been open for a year "represent things our children really do need" and asked staff to probe whether the barriers are pay, job description or recruitment. Staff answered that vacancy justifications will be required: if a position is deemed critical but unfillable, the team will examine the hiring bottlenecks rather than sweeping the line into savings automatically.

Finance staff and Alvarez & Marsal emphasized revenue forecasting as the baseline for tradeoffs. One finance member noted the need to identify mandated spending first and then weigh discretionary requests against constrained revenue. The committee heard that templates and new budget request forms will emphasize data—expected users, licenses needed, and measurable outputs—rather than rolling legacy line items forward.

Procedural items on the consent side included approval of the meeting agenda and the minutes from Oct. 8 and Nov. 12. The committee scheduled next steps tied to the March recommended budget and June adoption timeline.

The finance committee plans monthly budget reporting within cabinet meetings and said midyear adjustments will be made where implementation and compliance data indicate a change is needed. Staff said that some midyear reallocations will be administratively acted on, while others may require board endorsement depending on scale and policy constraints; they committed to bring proposals requiring board approval back to the committee.