| Boulder Public School Case | | |

Introduction
The purpose of this memo is to assess the organization structure and management control process of Boulder public schools. This memo will try to find the balance between centralization and decentralization in Boulder public schools’ management control system. Particularly, The issue of enrollment estimation and budget spending.

Organization Structure and Management Control Process
The Boulder public schools have a functional structure, in which teachers and managers, who with education specialty, are grouped according to educate students.
There are four phases of management control process: Programming, budgeting, measuring and Reporting and evaluating.
In Programming phase, Boulder public schools are follow a tripartite objective: quality education, equal access, and accountability. At time same time, they want to reduce operational inefficiencies. Based on these strategies, the superintendent provided detailed plan in a document of about 100 pages long, and the other two supplement files.
In budgeting phase, principals and headmasters need strictly follow instructions from superintendent’s documents. The budget packets including almost every perspective of school operation: School profile, requesting formulation of goals and program directions etc. The budgeting phase don’t provide much flexibility to principals and headmasters. The budget is simply a maintenance budget, combine old expending with a few new initiatives and a few cut.
In measuring phase, Boulder public school required to report dropouts, graduation rate and fund spending etc. Most schools are keep booking their expanse, and report to Department of implementation quickly.
There is no clear reporting and evaluating phase mentioned in this case.

Balance Between Centralization and Decentralization
From assess of management control