The CSBO works closely with which roles to coordinate budget preparation and financial review?

• A. Administrators and department heads
• B. Students
• C. External auditors
• D. Parents

Answer: (A)

Budget preparation in a school district is a collaborative process led by the chief school business official, who coordinates with the people who run and design the district’s programs. The CSBO works closely with administrators and department heads because they oversee the instructional and support programs, determine what resources are needed, and forecast costs. These leaders submit program requests, justify expenditures, and monitor how funds are spent, so their input is essential for building an accurate, aligned budget and for reviewing financial performance throughout the year.

External auditors focus on checking and attesting the financial statements after the fact, not on coordinating the initial budget or ongoing financial review. Students and parents are important stakeholders, but they are not the groups that directly coordinate budget preparation and financial review.