This report provides background information on Forest Service (FS) and Bureau of Land Management (BLM) revenue-based payments and a brief overview of a related payment program--the Payments in Lieu of Taxes (PILT) program. Because the revenue-based, Secure Rural Schools and Community Self-Determination Act of 2000 (SRS), and PILT payments interact…

Hold-harmless provisions in state aid formulas are meant to restrict declines in revenues for school districts. They may take several forms, including limits on the changes in state aid from year to year, supplemental funding for districts with declining enrollment, alternatives for calculating the state aid amount, or use of past enrollments in…

This manual provides principles that are an integral part of the accounting requirements for educational service districts (ESDs) in the state of Washington. They are in conformance with generally accepted accounting principles, except where referenced in the ESD principles that follow. This manual provides guidance on the following topics:(1)…

Ever since the publication of "A Nation At Risk" in 1983, Americans have been preoccupied with two problems regarding public education: (1) student performance is unsatisfactory to most Americans despite large increases in real spending per student; and despite several attempts at reforming curricula, teacher training, testing, and other…