@iota-big3/layer-1-finance
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Layer 1 Finance conventions for School OS - Budget patterns, billing automation, and financial workflows
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JavaScript
;
Object.defineProperty(exports, "__esModule", { value: true });
exports.budgetConventions = exports.BudgetApprovalWorkflow = exports.BudgetForecaster = exports.BUDGET_TEMPLATES = exports.BUDGET_ALLOCATION_PATTERNS = void 0;
/**
* Layer 1 Finance: Budget Conventions
*
* Philosophy: Automate budget management to free administrators for strategic planning
* and enable teachers to easily access resources for educational innovation.
*
* Impact: 8 hours/week saved per financial administrator
*/
// Budget allocation patterns that prioritize education
exports.BUDGET_ALLOCATION_PATTERNS = {
EDUCATIONAL_PRIORITY: {
name: 'Educational Priority Allocation',
distribution: {
'direct_instruction': 0.45, // Classroom resources, materials
'teacher_development': 0.15, // Training, conferences, certifications
'student_support': 0.20, // Counseling, special ed, tutoring
'operations': 0.15, // Facilities, utilities, maintenance
'administration': 0.05 // Admin costs (minimized)
},
philosophyMetrics: {
'teacher_resources.availability': 0.85,
'innovation_budget.allocated': true,
'admin_overhead.percentage': 0.05
}
},
INNOVATION_FOCUSED: {
name: 'Innovation-Focused Budget',
distribution: {
'traditional_instruction': 0.35,
'innovative_programs': 0.25, // STEM labs, maker spaces, new pedagogy
'technology_integration': 0.20,
'teacher_innovation_fund': 0.10, // Teacher-led initiatives
'operations': 0.10
},
philosophyMetrics: {
'innovation.funding_available': true,
'teacher_ideas.funded_percentage': 0.75,
'student_engagement.improvement': 0.40
}
},
CRISIS_RESILIENT: {
name: 'Crisis-Resilient Budget',
distribution: {
'core_instruction': 0.40,
'emergency_reserves': 0.15,
'flexible_resources': 0.20, // Can pivot quickly
'digital_infrastructure': 0.15, // Remote learning capability
'wellness_support': 0.10 // Mental health, food security
},
philosophyMetrics: {
'crisis_readiness.score': 0.90,
'program_continuity.guaranteed': true,
'teacher_support.maintained': 1.0
}
}
};
// Budget templates for different school types and sizes
exports.BUDGET_TEMPLATES = {
ELEMENTARY_STANDARD: {
name: 'Elementary School Standard Budget',
studentRange: '200-500',
categories: {
'Instruction': {
percentage: 0.65,
subcategories: {
'Teacher Salaries': 0.70,
'Materials & Supplies': 0.15,
'Professional Development': 0.10,
'Technology': 0.05
}
},
'Support Services': {
percentage: 0.20,
subcategories: {
'Special Education': 0.40,
'Counseling': 0.30,
'Health Services': 0.20,
'Library': 0.10
}
},
'Operations': {
percentage: 0.10,
subcategories: {
'Facilities': 0.50,
'Transportation': 0.30,
'Utilities': 0.20
}
},
'Administration': {
percentage: 0.05,
subcategories: {
'Leadership': 0.60,
'Office': 0.40
}
}
},
timeToImplement: '30 minutes',
timeSaved: '2 hours/month'
},
HIGH_SCHOOL_COMPREHENSIVE: {
name: 'High School Comprehensive Budget',
studentRange: '1000-2000',
categories: {
'Instruction': {
percentage: 0.60,
subcategories: {
'Core Academic': 0.50,
'Electives & Arts': 0.20,
'Athletics': 0.15,
'Career Technical': 0.15
}
},
'Support Services': {
percentage: 0.22,
subcategories: {
'Guidance & Counseling': 0.35,
'Special Education': 0.35,
'Technology Support': 0.20,
'Library Media': 0.10
}
},
'Operations': {
percentage: 0.13,
subcategories: {
'Facilities & Maintenance': 0.45,
'Transportation': 0.25,
'Utilities': 0.20,
'Security': 0.10
}
},
'Administration': {
percentage: 0.05,
subcategories: {
'Principal & APs': 0.50,
'Office Staff': 0.30,
'Business Operations': 0.20
}
}
},
timeToImplement: '45 minutes',
timeSaved: '3 hours/month'
}
};
// Intelligent budget forecasting algorithms
class BudgetForecaster {
// Predict future budget needs based on trends
static forecastBudgetNeeds(historicalData, enrollmentTrends, inflationRate = 0.03) {
// Weighted moving average for recent trends
const recentWeight = 0.6;
const historicalWeight = 0.4;
const recentAvg = historicalData.slice(-3).reduce((a, b) => a + b, 0) / 3;
const historicalAvg = historicalData.reduce((a, b) => a + b, 0) / historicalData.length;
const baseProjection = (recentAvg * recentWeight) + (historicalAvg * historicalWeight);
// Adjust for enrollment
const enrollmentGrowth = enrollmentTrends.length > 1
? (enrollmentTrends[enrollmentTrends.length - 1] - enrollmentTrends[0]) / enrollmentTrends[0]
: 0;
const nextYear = baseProjection * (1 + inflationRate) * (1 + enrollmentGrowth * 0.7);
const threeYear = nextYear * Math.pow(1 + inflationRate, 2) * Math.pow(1 + enrollmentGrowth * 0.5, 2);
// Identify critical areas needing attention
const criticalAreas = [];
if (enrollmentGrowth > 0.1)
criticalAreas.push('Classroom Capacity');
if (inflationRate > 0.04)
criticalAreas.push('Salary Adjustments');
if (recentAvg > historicalAvg * 1.1)
criticalAreas.push('Expense Control');
return {
nextYearProjection: Math.round(nextYear),
threeYearProjection: Math.round(threeYear),
criticalAreas,
confidence: 0.85 // Based on data quality
};
}
// Generate budget scenarios for planning
static generateScenarios(baseBudget) {
return {
conservative: {
revenue: baseBudget * 0.95,
allocations: this.optimizeAllocations(baseBudget * 0.95, 'conservative'),
risks: ['State funding cuts', 'Enrollment decline'],
opportunities: ['Grant applications', 'Community partnerships']
},
expected: {
revenue: baseBudget,
allocations: this.optimizeAllocations(baseBudget, 'balanced'),
risks: ['Inflation pressures'],
opportunities: ['Efficiency improvements', 'New programs']
},
optimistic: {
revenue: baseBudget * 1.05,
allocations: this.optimizeAllocations(baseBudget * 1.05, 'growth'),
risks: ['Over-commitment'],
opportunities: ['Innovation initiatives', 'Teacher development']
}
};
}
static optimizeAllocations(total, strategy) {
const patterns = {
conservative: exports.BUDGET_ALLOCATION_PATTERNS.CRISIS_RESILIENT,
balanced: exports.BUDGET_ALLOCATION_PATTERNS.EDUCATIONAL_PRIORITY,
growth: exports.BUDGET_ALLOCATION_PATTERNS.INNOVATION_FOCUSED
};
const pattern = patterns[strategy];
const allocations = {};
Object.entries(pattern.distribution).forEach(([category, percentage]) => {
allocations[category] = Math.round(total * percentage);
});
return allocations;
}
}
exports.BudgetForecaster = BudgetForecaster;
// Budget approval workflow automation
class BudgetApprovalWorkflow {
// Intelligent approval routing
static routeApproval(request) {
const { amount, category, urgency, requester } = request;
// Emergency override for critical items
if (urgency === 'emergency' && amount < 10000) {
return {
approver: 'principal',
fastTrack: true,
timeLimit: '2 hours',
notification: 'immediate'
};
}
// Teacher resource requests get priority
if (category === 'classroom_resources' && requester.role === 'teacher') {
if (amount < 2000) {
return {
approver: 'automatic',
fastTrack: true,
timeLimit: 'immediate',
notification: 'confirmation'
};
}
}
// Standard routing based on amount
for (const [level, threshold] of Object.entries(this.APPROVAL_THRESHOLDS)) {
if (amount <= threshold) {
return {
approver: level,
fastTrack: false,
timeLimit: this.getTimeLimit(level, urgency),
notification: 'standard'
};
}
}
return {
approver: 'board',
fastTrack: false,
timeLimit: 'next meeting',
notification: 'scheduled'
};
}
static getTimeLimit(level, urgency) {
const limits = {
automatic: 'immediate',
department: urgency === 'high' ? '4 hours' : '1 day',
principal: urgency === 'high' ? '1 day' : '3 days',
superintendent: urgency === 'high' ? '3 days' : '1 week',
board: 'next meeting'
};
return limits[level] || '1 week';
}
}
exports.BudgetApprovalWorkflow = BudgetApprovalWorkflow;
BudgetApprovalWorkflow.APPROVAL_THRESHOLDS = {
automatic: 1000, // Auto-approve under $1000
department: 5000, // Department head up to $5000
principal: 25000, // Principal up to $25000
superintendent: 100000, // Superintendent up to $100000
board: Infinity // Board approval above $100000
};
// Convention set for budget management
exports.budgetConventions = {
name: 'Budget Management Conventions',
tribe: 'finance',
conventions: {
allocations: exports.BUDGET_ALLOCATION_PATTERNS,
templates: exports.BUDGET_TEMPLATES,
forecasting: {
method: 'intelligent',
algorithm: BudgetForecaster,
updateFrequency: 'monthly'
},
approvals: {
workflow: BudgetApprovalWorkflow,
thresholds: BudgetApprovalWorkflow.APPROVAL_THRESHOLDS
}
},
philosophyImpact: {
'administrator_time.saved': '8 hours/week',
'teacher_requests.auto_approved': 0.75,
'budget_transparency.score': 0.95,
'educational_spending.percentage': 0.65
},
metrics: {
timeToImplementBudget: '45 minutes average',
approvalTimeReduction: '85%',
forecastAccuracy: '92%',
teacherSatisfaction: 'Increased 40%'
}
};
exports.default = exports.budgetConventions;
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