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Cooper, Kelt L. – Education Digest: Essential Readings Condensed for Quick Review, 2011
One major problem in developing school district budgets immune to cuts is the model administrators traditionally use--an expenditure model. The simplicity of this model is seductive: What were the revenues and expenditures last year? What are the expected revenues and expenditures this year? A few adjustments here and there and one has a budget.…
Descriptors: School Districts, Budgeting, Models, Expenditures