Which item is a step in the school budget process?

• A. Principals prepare the final budget
• B. The County approves the budget
• C. Local voters approve only capital budgets
• D. BA review trends analysis, estimates, proposals to estimate upcoming years costs

Answer: (D)

Forecasting costs begins with analyzing data and assumptions about trends, estimates, and proposed programs. The step where the budget analyst reviews trend analysis, estimates, and proposals to project upcoming years' costs is essential because it provides the data and projections that shape the entire budget. This is the phase that translates past experience into numbers you can use to allocate funds, plan priorities, and identify gaps. Other options describe roles or approvals that occur later or outside the district’s internal budgeting steps—for example, principals usually don’t finalize the budget, external authorities like the county or voters may approve budgets or capital measures, and these actions happen after the district has prepared its projections.