Site Based Budgeting
Beginning in FY 2008-2009, Douglas County School District (DCSD) instituted Site Based Budgeting (SBB) on a district-wide basis. Believing that the best and most informed decisions can be made closest to the end user, DCSD moved to eliminate the central allocation of resources to schools and instead moved to a site-level decision making process. DCSD made the change to Site Based Budgeting in order to create a more effective, transparent, and equitable funding system across the district.