BUDGETING process BUDGET y list of every item connected with a school operation for which cash payment may

be made. y Statement of all the services and programs of the school expressed in money terms. DEVELOPING BUDGET ITEMS Service, Programs, and Goals y ALL staff members should have an opportunity to be involved. y The budget should begin with services, programs, and goals, not with expected amount. Budget Justification y Explanations of any items that might raise questions in the mind of someone reviewing the budget y Clear and complete justification statements indicate a well-planned or well prepared budget The START-UP BUDGET (Start-up costs)  Capital costs - renting/leasing, equipment and supplies needed to begin operation of the school  Working Capital- Needed to cover operating expenses during the 1st months  Labor and miscellaneous cost - teacher aides, kitchen workers, maintainance staff can be added later as the need arises THE OPERATING BUDGET  Staff salaries  Fringe benefits - All of the services that the school makes available to its personnel (social security, unemployment benefits, retirement, disability, insurance, medical coverage, sick leave, vacation pay).  Consultant services - These consultants are people who contribute to the program but on an infrequent basis.  Equipment - items that are fairly permanent - items that last 3 years or more  Supplies and materials - Items used up in the process carrying the functions of the school  Transportation-field trips and transportation to and from school; conferences, or workshops  Food- meals and snacks served

UNIT IV

OPERATING THE PROGRAM

Reporters: Bartolome, Kara Katrina Cagayan, Vernice De Guzman, Francel Marie Erlandez, Krisgelle Erosa, Annalyn Salem, Mariam Rachel Tunacao, Maribel

 Space costs- building and yard areas - The item should show the # of square feet of space needed and the total cost of that space  Utilities  Other costs- an item should be in the budget to cover anything that does not fit into above categories(license fee, insurance, advertyising, and accountant fees)  Income- income from tuition, registration, transpo, and meal charges shoul allow for a vacancy in enrollment plus some fees that cannot be collected BUDGET ANALYSIS 1. Is every service or component included would meet the goal of the school? 2. Have all the costs been included? 3. Is there a marked difference in the budget projection from that of previous years? 4. Are there certain items that show market increase over previous budget years? 5. How can the budget be adjusted to stay within the anticipated income? IMPLEMENTING THE BUDGET One person should be responsible for the purchasing of all the equipment and materials. One person should be responsible for the disbursement of all monies. Each person concerned with purchasing or disbursement should have a copy of the budget. Monthly statements should be prepared showing expenditures for each budget item. The staff members responsible for purchasing and/or spending should make every effort to stay within the budgeted amount. Records for Future Planning Current costs of items included in the budget Budget forms used by the school or by any funding agency Copies of current cost of taxes, insurances, licenses, and assessments Copies of approved budgets for at least three previous years Copies of any costal-control practices & procedures of the school Correspondence related to the budget Minutes of budget review meetings Copies of annual reports for at least 3 previous years

THE PHYSICAL ENVIRONMENT In planning the physical environment, we must consider the developmental needs of the child, their interests, and our goals and program. Planning the Physical Environment for:  Infants Toddlers

Infants & Toddlers

y y y y y

y y y y y y y y

Preschool & Kindergarten

Safe but still foster curiosity and mobility Room to roll over, play Room to run and walk alone quietly, and to learn to crawl Washable carpeting Play spaces separated from older children Balance of soft (pillows, padded walls) and hard elements (rocking chairs, mirrors) Cleanliness separate areas for sleeping, feeding, diapering, and play Decor of the surroundings bright colors in distinctive patterns (simple designs for infants), placed at two levels: near the floor and at adult eye level Atmospheric condition well ventilated, and maintain the right temperature and humidity Toys safety, responsive, and kept on low, open shelves Play equipments that Physical challenges low, includes opportunities to padded climbing climb, go around in, and structures and steps for out of, and other exploration apparatus such as swings, jungle gyms and low slides Books of heavy cardboards with round edges, pictures should be Books with paper pages simple and brightly colored Space to exercise large muscles and expand physical skills Opportunity to develop fine motor skills puzzles, pegboards, beads for stringing, scissors, woodworking and construction sets, and art materials Opportunity to explore blocks of many sizes and shapes; dramatic play props; sand and water tables or boxes with plenty of scooping, measuring, and pouring utensils; toys and tools with various gadgets for manipulation

Center for Children with Special Needs Non-Sexist/Non-Racist Environment for all Children The Uses of Space:

Non-restrictive environment Provided with individual needs Safe and foster mobility Opportunity to showcase talents and skills Consideration of the child s race, culture, and religion

easy to clean and keep in good repair. Wall coverings in the building should be attractive and easy to clean. Each classrooms should have an area set aside for cleaning.

Attractive Simplicity Play areas should be planned with an eye to beauty. --Outdoors, this includes the beauty of nature. --Indoors, simplicity can be beautiful. The classroom is more pleasant if it has touches of color and is uncluttered

Indoor Environment

Outdoor Environment

Safe Wash area (child s level) Reachable play materials Learning areas Storage area Area to sleep and eat (full-day school) Consideration of age level of the children Space for mobility Large (not too large for proper supervision) Play units Sufficient empty space Well-organized Safe and adequate play materials Where Provided Dramatic Play Area, Book Corner, Large Boxes Health and Safety P lay areas should be clean and free from any condition that will be injurious. E quipment and building materials should be

Experiences Solitary Play

Assessment of the School Environment First Assessment Procedure ---it uses a list of all the goals of the school. Objective: The child should be able to initiate, carry through and take pride in a variety of learning experiences available in the school setting. Indoors: Learning Centers Art Center choice of activities on shelf Dramatic Play Area Book corner with a selection of books Music Center Outdoors: Movable boxes for climbing and dramatic play Several kinds of wheel toys available Sand box with a variety of accessories Jungle gym with planks and ladders for changeable additions

children.

Second Assessment Procedure ---it is based on the kind of experiences that a school wishes to provide for

Developing Curiosity

Science Corner, Bulletin Boards, Book Corner Lockers for each child Selection of materials available on shelves (art, music, science) Attractive Dramatic Play corner Games for use at a table

Third Assessment Procedure ---it is used to determine whether the variety of activities provided is adequate for the number of children using them at any one time. Assessment of Experiences Available to Child

Encouraging Independence

Social Interaction

Maintaining Physical Environment TIME One of the most difficult problems for the directors of the school for young children is to find a best time for cleaning and repair House Keeping Schedule Daily Weekly Twice Weekly Monthly Comments
Carpentry Name

Repair and Maintenance Services

Address Telephone Rate Comments

Plumbing

Task

Bathrooms Toilet Sanitized Wash Bowls Cleaned Floor Mopped Mirrors Cleaned Towels Refilled Walls Wiped Classrooms Floor Wet Mopped Floor Wax Carpets Vacuumed Waste Baskets Emptied Washed Windows Washed

Painting Paving

X X X X As Needed

Roofing Electrical Gardening General Repairs Other

x x X

RECORD KEEPING Adequate records are the basis for good upkeep of the equipment and facility. Repair and Replacement Record
Item Repair Replace Repaint Date Requested Date Completed

RESPONSIBILITY FOR MAINTENANCE The second most difficult problem faced by the director in regard to cleaning and maintenance is deciding who will do it. Once reliable services are found, the director should keep a record for easy reference.

Classrooms Tables Chairs Shelves Book Cabinet Play Yard Swings Play House Wheel Toys Planks Office Chairs Desjk Adding

Machine Grounds Driveway Garden Lawn Other

Dates Inventoried

Accumulated Depreciation

Depreciation Current Year

Insurance Value

A file record on each piece of equipment should be kept. Equipment Maintenance Record

Item_________________________ Date Purchased_____________Price__________ Purchased from________________________________________________________ Warranty No._____________________________ Manufacturer__________________ Warranty Expiration Date____________________ Maintenance Record: Service Date Description By Whom Charge SAFETY An annual inventory of equipment helps the director plan for future needs. Equipment Inventory Record Item_________________ Date Purchased___________ Price_______ The safety of the children entrusted to their care should be of primary concern to all staff members in a school for young children. Playground equipment-- splinters, breaks, worn parts Floors-- over waxing, torn or slippery rugs Bathrooms--should be sanitized on a regular schedule Kitchens--unclean counters, storage areas, improper storage of perishable items Flammable Materials--unsafe storage near heat or where it can be reached by the children Locks on Gates--inadequate of unsafe locks that make it possible for children to wander into the street Heavy Materials stored on top of shelves may fall during an earthquake or similar emergency Every director should know how to cope with emergencies that might occur. All staff members should also know their location.

SAFETY The safety of the children entrusted to their care should be of primary concern to all staff members in a school for young children. Playground equipment-- splinters, breaks, worn parts Floors-- over waxing, torn or slippery rugs Bathrooms--should be sanitized on a regular schedule Kitchens--unclean counters, storage areas, improper storage of perishable items Flammable Materials--unsafe storage near heat or where it can be reached by the children Locks on Gates--inadequate of unsafe locks that make it possible for children to wander into the street Heavy Materials stored on top of shelves may fall during an earthquake or similar emergency Every director should know how to cope with emergencies that might occur. All staff members should also know their location. Health and Social Services The state of the child s health affects his/ her behavior and performance in school. A sick child may become listless, restless and irritable. We may notice that the child also has limited energy and unable to concentrate. He/ she may withdraw from group activities and may cry easily. The concern for the health of young children should be a major part of every preschool program. How children grow and how they learn is affected by their total health status. Records The safety and health of each child in center may depend on available resources. Each child enrolled in the school should have a file. Information in this file should be checked periodically and always kept current. The following general categories should be considered. Health  Physician s Examination prior to entrance. This may includes;  General Health Status  Any conditions that might interfere with functioning at school  Immunizations  Conditions that the school should be aware of such as allergies or seizures  Health Screening Tests or Observation These tests can identify limitations in hearing, sight or motor conditions  Continuing Health Care

 Illness, surgery, injuries, current medications Child Development  Information concerning the mothers pregnancy  Developmental history from birth to school entrance  Family Information  Application form. This includes residence, place of work of both parents, family members  Emergency information. This may includes persons to contact in case the child is hurt or ill Health Goals Health Goals for a preschool program are concerned in improving the health and and functioning of individual children. Implementation of the goals affects the health and functioning of the total family unit and community.  Assessing Child s Current Health Status In order to know what is needed the school administration must know the child s health status at the time of enrollment. Implementation of the first goal begins with a reenrollment physical examination of the child. This requires a report from a licensed physician which includes certification that the child is free from communicable diseases. The report also includes a description of any abnormal conditions and a record of immunizations. Many schools will also require an interview with the parent to discuss the child growth and development.  Treating Progressive Conditions Certain health conditions will become progressively worse if left untreated. These can have lasting and irreversible affects upon a child s health and ability to function. Example are excessive tooth decay which could result in the loss of the permanent teeth malnutrition may cause permanent disturbance to the child s physical growth pattern. Behavior problems may affect learning and may become increasingly more difficult to treat success fully as they grow older. Some publicity funded preschool programs have comprehensive health care. Sometimes physicians may be called upon to spend a certain number of hours each week at the schools. One of their functions may be to identify and recommend treatment of conditions that are progressive. Schools which do not provide this service will refer families to private physicians or to clinics. These are expert/professionals in different field who can help treating progressive conditions and some of them are; 1. Dentist : They examine children s teeth and may take care of any caries (decay)

Nutritionist: May play important part in the health program of schools. They are able to help in diet planning and may also work with the physician and family to alleviate conditions of malnutrition. 3. Psychologist or Psychiatrist: Can also offer valuable service to the school. They are able to determined probable causes of learning disabilities. They may able to assets behavioral disorders to determine if intervention is necessary. Working with parents and staff is also an important part of their involvement with the children. 4. Social Workers: Help parents and children with the problem s of adjusting to school. Social workers provide counseling and families.  Identifying Learning Problems Some health problems severely limit the child s ability to learn or to take advantage of the curriculum of the school many of these can be treated more easily and more quickly in early childhood. If felt untreated, the child s total school experience may be affected.  Preventing Future Problems Each school should employ measures that help prevent future health problems for the children and their families. All classrooms and equipment must be planned and maintain with safety In mind. The total environment of the school must be clean and free from unsanitary conditions. The staff must be trained to be alert to proper supervision to prevent accidents. Each school should establish procedures for handling possible disaster such as fire/earthquake affect the safety of the children. Periodic drills help both children and staff to be familiar with the procedure. Before employment, all staff members should be required a physical examination, during a chest X-ray. Most schools require all employees to have a yearly examination also. All staff members should be encouraged to maintain high standards of personal health. Employees of the center must be concerned with cleanliness in their personal habits and their dress. Everyone working with children should know how to administer first aid and be able to meet emergencies that might occur in a group of children. The telephone number and address of the nearest hospital must be easily available. A release from the parents for emergency care is kept in each child s file. School policy should require that parents are called when accidents occur, even those that are minor. Utilizing Community Resources A comprehensive health care program for young children and their families involves many different people and many different health fields. Individuals as Resources  Nurses  Physicians  Dentist  Child Psychiatrist

2.

      

Optometrist Medical technologies and Clinical laboratories Mental Health Counselors Speech and hearing therapists Psychologists Local, regional and state health officers Pediatricians and Pediatric nurse practitioners

Agencies and Organizations  School Health Programs  Clinics  Neighborhood Health Centers  Dental Service Agencies  Medicaid Associations for Children with specific Handicaps  Family Service Organization  PTA  Church Associations  Associations for Retarded Children  Crippled Children Associations  Tuberculosis Associations  Mental Health Associations  Visiting Nurse Associations Food Services  Proper Nutrition has a critical role in the development of young children. During a period of rapid growth from birth to five years, nutrition adequate or poor- have immediate and sometimes lasting effects. Studies have shown that nutrition affects physical health and growth patterns. Mental development and intellectual ability are also affected by what the child eats. The foods required for optimum growth and health can be divided into four basic groups vegetables and fruits, milk and milk products, breads and or/cereals and meat and /or alternate protein.  Planning Menus  The length of the school day determines the proportion of daily nutrition that must be provided by the school. In general, during a school day of four hours or less, one third of daily food intake must be provided.  Guidelines  In order to determine how much food to prepare and serve, it is necessary to know the serving portion that will provide the required amount of nutrition.  Food Children Like

 Children are more aware of flavor, texture, and appearance of food than are adults.Meals should be planned with that fact in mind. Often children reject food that has a strong flavor or smell. Children usually do not like foods that are mixed together, such as in casserole. They also react negatively to unattractive color or an unfamiliar texture.  Facilities and Equipments  Meals should be planned according to the facilities and equipment available for preparation and serving.  Available Personnel  Food should be planned according to the number of personnel available for preparation and serving. A school large enough to employ a cook and an assistant is better able to serve different kinds of meals than one in which there is only a part time cook. In a very small school where the owner-director may have to do the cooking, meals must be simple and easily prepared.  Appetizing meals  Meals should be planned d to provide appetite meal. There should be a variety of foods, but also a repetition of familiar favorites. Contrast of color, shape, texture, and flavors should be considered. A combination of hot and cold foods provides a contrast of temperature.  Menu information for parents  Parents are also concerned about how much their children eat at school. They question the teacher or the director. She can expect that her child will eat an adequate lunch.  Purchasing Food  An effective director knows how much food is purchased and used during a given period of time. She should be able to figure the amount of money needed to provide adequate meals for a month, and also know the daily cost per child. Careful records of food purchases and the quantity used must be kept so that this information is available.  Source  Thought must be given to where food is purchased. Food service companies that provide quality food at the lowest cost should be sought.  Quality  The quality of food to buy should be determined by the use for all food purchases should be developed. Reading labels and checking grades and certifications are all part of determinations.  Quantity  The amount of food purchased at a time should be carefully calculated. The number of childrenand adults to be served must be counted. The size of the servings and the appropriate container sizes must be determined. It is helpful to periodically record how much and which kinds of food are not eaten.  Time and method Purchased

 Perish ability, storage space, and seasonal availability must all be taken into consideration. Certain foods such as milk, bread, and fresh produce may have to be purchased daily. Canned or packaged foods may be purchased monthly if storage allows. Only foods that are in season should be included on the menus; seasonal foods are more plentiful and less expensive.  Sanitation  Being sure that sanitation standards have been met begins before the food is actually purchased. When food is bought, one must be sure that the meat is government inspected and the milk pasteurized. All utensils for preparing and serving food must be clean. Storage facilities and procedures must maintain optimum conditions of sanitation.  Preparing food  Preparations is the most important step in the entire process from menu planning to the time time that the food is served. The bonus in well fed children who enjoy eating is worth the effort. Menatl and physical alertness depends heavily on good nutrition. Monday an orange cup shredded wheat cereal cup milk cup milk 2 graham crackers cup milk 2 fish sticks slice bread 4 carrot sticks tsp. margarine 1/3 cup apple sauce Assorted raw vegetables Sour cream dip slice whole wheat bread tsp.margarine Tuesday cup tomato juice 2 tbsp. applesauce tsp. margarine cup milk slice cheese 4 small whole wheat crackers cup milk 1 oz. meat loaf cup peas baked potato tsp.margarine 2 square of spice cake Made with w.w. flour cup yogurt with fruit 1 graham cracker

Sample Menus for a Day Care Center

PARENT INVOLVEMENT PARENTAL ROLE  Policy-makers  Play a suppotive role  Teacher aides  may improve their skills as teachers of their own children @ home. THE DEGREE OF PARENTAL INVOLVEMENT  Factors to be considered are the following:  the number of working mothers  The ethnic group values  Stability of the community  physical setting of the school ENCOURAGING PARTICIPATION Initial Contact PARENTS feel more a part of the school if they are kept informed of the school and the community events that affect their families. Incentives The most important incentive is the parent s interest in their children. Sustaining interest A parent s interest will be sustained if she can see her own personal growth . Records of Parent Involvement List of committee members should be current. Minutes of meetings should be written. Attendance at committee and board meetings should be kept. Copies of resolutions made at meetings should be available for all the parents in the school Correspondence pertaining to parent activities should be copied and filed. Evaluations of parent involvement should be recorded. Information regarding any citations or awards to parents should be kept. Parent Education Parent s Feelings Parents may feel: Guilty Sad Uneasy Fear Threatened

Teacher s Feelings May feel that parents do not respect her ability Ambivalent feeling about certain behaviors. GOALS for Parent Education Establish a partnership with the family for the education and care of the child Help parents to recognize and respect their own abilities Provide parents with factual information about child development Explain reasons for the school curriculum and planned activities Help parents understand the ways that children can learn Introduce the parents to the wide variety of educational materials and experiences. Activities Orientation Meeting Observation Group discussion with other parents Lectures and panels Films, slides, and tapes Workshop Participation in classroom Conferences