Ipswich, with about 2,200 students, is one of the many school districts in Massachusetts. Ipswich is governed by an open town meeting at which every registered voter may speak and vote. Budgets in Ipswich are highly detailed public documents in which every salary, classroom, and operating expenditure is identified. The budget book provides…

Preserving existing revenues is an essential component of the work of school business officials. The broad ranges of activities that can affect school district revenues make identifying potential threats difficult. By understanding the issues that affect school district revenue, school business officials are better able to diminish its erosion--a…

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)

Summarizes the perceptions of Virginia school officials regarding media coverage and analyzes newspaper coverage of school district budgeting processes. Questionnaire responses from 72 (54%) school board chairmen and 80 (60%) board of supervisors chairmen reveal that newspapers are the most important method of transmitting information from school…

A New York State school district opted to use total quality management techniques to improve the district's performance and gain public support. After defining four key measures and establishing standards of excellence for each, the district concerned itself with the first measure, proposing an affordable tax rate increase. The proposed budget was…

Two Pennsylvania school districts have been simultaneously declared financially "distressed" and are operated by a court-appointed board of control. Describes legislation drafted to statutorily establish an early warning system so that the state can assist districts with management and budgeting advice before it becomes necessary to…

Shifts in state funding, improved school facilities, and changes in other measurable resources do not lead directly to improved student achievement. Choice may be exacerbating existing disparities. School business officials can expect increased pressures to provide more parental choice opportunities and innovative funding solutions. (MLH)