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Budgeting Through a Risk Lens: A Practical Approach for K–12 CFOs


Enterprise risk management (ERM) gives K–12 CFOs a practical way to make risk visible, align resources to strategy, and lead clearer, more defensible budget conversations.









Bob Bayles, PhD, MBA, MEd, FCPHR, SHRM-SCP  
Robert Harasymchuk, PhD, MBA, CPA, CMA


Published June 2026

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