School business officials may not be aware that their year-end Comprehensive Annual Financial Reports CAFRs) may not satisfy the reporting requirements of state departments of education or those of the U.S. Department of Education. Describes reporting anomalies, such as ghost expenditures, enterprise activities, the differentiation between…

School finance reform plans have not been accompanied by research demonstrating that they will result in fundamental changes in educational quality. The objective of this study was to quantify school district quality measures and to assess the effects of expenditure levels on these factors. The source of data was the New York State Department of…

For the average school district, state funding is now higher than local funding, with unknown effects on per pupil spending. Previous studies in individual states do not agree on the direction and magnitude of the stimulative effect of state funding. This paper analyzes data from the 1989-90 United States Bureau of the Census report, "Public…

After a decade of dormancy there is suddenly a great interest among educators and policy-makers in public school finance, spawned by: successful court decisions in several states overturning existing state public school finance formulas; a popular book alleging more severe educational segregation than in 1954; congressional proposals for school…

Of all the areas within public elementary and secondary education that are experiencing rapid change, none is experiencing more turmoil than school finance. This publication contains papers commissioned by the National Center for Education Statistics (NCES) to address the twin concerns of what additional school-finance information NCES should…

A large scale study was undertaken to shed light on the question of school district efficiency, that is, the extent to which school districts are able to increase achievement beyond what would be expected from their families socioeconomic origins. Average scores on state-developed and nationally-standardized tests of third, sixth, and ninth…

The effects of school characteristics upon achievement test scores in New York State were studied. Data, composed of the 1975-76 Consolidated Data Base and Finance Tapes for all 705 school districts in the state, were supplied by the New York State Department of Education. Among the 24 variables of interest were: state pupil evaluation tests of…

The research discussed in this speech was undertaken to demonstrate the relationship between the per pupil expenditure and the community attributes of education, occupation, and income in New York State and the relationship between community attributes and tax rate. In addition, analyses of tax rate and expenditure level were undertaken. The…

The purpose of this guidebook is to reflect the changes that have occurred since 1973 in governmental accounting and education finance. This document serves as a vehicle for program cost accounting at the local and intermediate levels. Although not required by federal law, the National Center for Education Statistics (NCES) encourages state and…