DA DA - FISCAL MANAGEMENT GOALS AND OBJECTIVES The School Board recognizes that money and money management comprise the foundational support of the whole school program. To make support as effective as possible, the Board intends: 1. To encourage advance planning through the best possible budget procedures; 2. To explore all practical and legal sources of dollar income; 3. To guide the expenditure of funds so as to achieve the greatest educational returns; 4. To require maximum efficiency in accounting and reporting procedures; 5. To maintain a level of per pupil expenditures needed to provide high quality education.