This study was conducted to obtain information regarding the school business functions in school divisions in the Commonwealth of Virginia. Further objectives were to ascertain who is responsible for each job function and by whom these functions are performed, delegated, or shared.

Superintendents in school divisions in Virginia with student enrollments of 5,000 pupils or less were selected to participate in the study.

The population was identified from the Superintendent’s Annual Report for Virginia. This report indicated that there were 133 school divisions in Virginia and that 88 of them met the selection criteria for the study.

Descriptive research methodology was used in this study. The survey procedure utilized a questionnaire to obtain information regarding the performance of school business management functions.

There were 72 responses received from the 88 school divisions meeting the selection criteria. In 27 of the school divisions, the superintendents were primarily responsible for the school business management functions while 45 school divisions employed a separate individual to be responsible for these functions.

The results of the study indicate that the school business management functions are delegated by both the Superintendents and non-superintendents to a series of support staff in a majority of the school divisions surveyed.

The study also indicated that the school business management functions that the superintendents were most likely to identify as total responsibility items were strategic planning, salary administration, financial planning, personnel management, and financial reporting.

High total responsibility items among the non-superintendents were financial reporting, payroll administration, accounting, and auditing.

Topics for professional development programs on school business management that should be initiated by professional education associations were also identified by the study.