A study was conducted to identify those variables appearing to affect cash management practices in Florida community colleges, and recommend prescriptive measures concerning these practices. The study methodology included informal discussions with the chief fiscal officers of each Florida community college and appropriate state board staff,…

This paper examines some general principles affecting the timing, extent, and direction of fiscal changes in public school finance systems. To develop a framework that is applicable to a wide variety of states, the analysis concentrates on two dimensions: allocation and distribution. The median voter model and the fiscal neutrality model of state…

This monograph addresses the issues surrounding financing school buildings. Kansas finances school buildings from the property tax base of the school district in which the building is located. Local districts face fiscal constraints in maintaining and building facilities. The backlog of maintenance in Kansas exceeds $380 million. Research in…

This paper discusses selected techniques for measuring equity in a state school finance system and focuses on the distribution of fiscal outcomes among school districts in Pennsylvania. Measures of dispersion, measures of relationship, and winners-losers ratios are demonstrated with data from a small sample of school districts. Data from a…

This technical report is the second edition of "Conditions of Education in California," and contains 53 figures and tables of data that range from student test performances to state revenue projections. Following a summary of state education highlights, the section "The Evolving Context of California Education" presents past,…

This report provides an extensive discussion of the use of criterion referenced, mathematical modeling procedures to determine which budget reductions minimize reduction in the quality of educational programs. Part I, "Evaluation of Potential Budgeting Roll-backs under Educational Fiscal Crisis," explains the basic design of multiple…

Potential revenue prospects for the public schools in the Midwest basically depend on the future outlook for the midwestern economy as a whole. Accordingly, a comprehensive analysis is undertaken of the midwestern economy and tax base, and then of trends in educational spending. Topics include: (1) economic growth and taxation systems; (2)…

This is a resource book on cutback management in public schools. It catalogs over 30 practices, provides policy models from 27 school districts in 17 states, and summarizes a decade of advice about decline management in light of recent research evidence on what works and what doesn't work in managing the politics of retrenchment. Its highlights…