Thanks for the advice. After much thought, I think I'll provide a very "loose" budget. Let the members discuss it, and then submit it for a vote at the October meeting.

Thanks again for all your input!

We do things differently. Our budget is set at the end of the previous year, with allocated expenses, conservative expected revenue and appropriated funds in place.

The only thing that I would suggest you do as president is speak personally to each committee head. Ask them if they feel comfortable with their own line items. Do they need more money for working expenses? Do they feel there is a trend, either up or down as to how much they will make this year?
Once you have all that, plug in the numbers and see what you get.

Remember, a budget is an estimate...it's not written in stone and can/should be reviewed at each general meeting to see if you are on track. The only monies that cannot be changed are those appropriated from last year.

At our first meeting, we determine administrative budget...what to budget for hospitality, printing, costs of "doing business", enrichment programs, along with fixed costs from year to year: summer library program, library donations, etc.

Once we complete our fundraising (12/31/06), we can determine what we have left after all these costs. The balance will be voted on in January for allocations. We usually send out a survey to members first, to determine where best to spend the money, based on wish lists from the teachers. Using those results, we compile a "recommended" use of the money...voting is usually just a formality.

I should add -- don't try and agree to spend on specific things at the budget meetings -- just categories. If there are specific requests, figure which categories to add them to.

Also -- an important part of the budget is the expected revenue. That part should be predetermined based on your group's experience.

We do not present our budget until the second meeting, either, to get a sense of what the school year is going to be like.

The board pretty much sets the budget, but we only allocate based on a very conservative estimate of what we will take in, and then we 'reserve' some of that, too.

The amounts in our budget are for things like grade level allocations, individual teacher allocations, PE, art, etc. Things over and above these items can be requested and debated/voted on by the general membership.

This way, we give a say to anyone who wants a say without haggling over the most basic of things. That's the theory, anyway, and it worked out last year.

Also, if we cover the basics with our catalog sale, we can say that later fund raisers are going to specific causes that have been requested -- computer equipment for the lab or science materials. (We can approve/commit to funding something even though we don't have the $$ and then raise and save for it.)

Technically, the budget itself can be amended through motions at the budget meeting, but our membership is not that engaged, thank goodness.

Presuming you were elected to lead the PTO, then lead by developing the very best budget, with the very best consideration, in line with your PTO's mission and being fiscally responsible. Present that very best--and final--effort to your members for their approval.

DON'T open the debate with a blank slate. You'll never have concensus no matter what, and even a handful of people will make the discussion drag on and on. Ask around ahead of time, informally, but come to the first meeting with a complete, well developed budget in hand.