The purpose of an unreserved fund balance is to provide funds for expenditures not included in a district's budget or to make up for revenues anticipated but not received. A model developed to determine the appropriate size of the unreserved fund balance for school districts was tested with simulations in 498 Pennsylvania school districts. (MLF)

Millions of students are attending classes in substandard schools, a condition that is becoming a major concern for many public school parents, teachers, students, and administrators. This report is the result of research investigating school facility issues, assessing the scope of the problem, and making recommendations to the membership of the…

The Missouri Health and Educational Facilities Authority has been legislatively directed to assist the state's school districts in the issuance of general obligation bonds and to develop guidelines for two voluntary methods relating to the issuance of these bonds. The program offered provides credit enhancement and helps achieve the lowest…

This series of five booklets has been developed to provide Oregon public school district administrators with suggestions for cost containment and increasing productivity. The five sections focus on the following topics: (1) the problem of declining funds for schools and solution strategies; (2) cost-saving tips for district and school-level…

This book updates the classic text "Public School Fund Accounting Principles and Procedures" (Tidwell 1960). The book is designed to be used primarily as a textbook at the graduate level with students training to be school administrators, school business administrators, or principals. A list of topics covered include an overview of school…

This research snapshot provides answers to some of the key questions about budgeted revenues and expenditures within U.S. public school systems. The questions are as follows: (1) Why is information about school district budgets important? (2) How are school district budgets generally allocated? (3) To what extent do districts' expenditures vary by…

This research brief examines staffing patterns within U.S. public school systems. Specifically, it answers the following sets of questions: (1) Why is information about staffing ratios important? (2) How many people currently work in public schools? What proportion of these are teachers, administrators, and support staff? (3) What are the current…