Simulates effects of regional, nonresidential, expanded tax-base (ETB) school-finance approaches on measures of student and taxpayer equity for New York State. ETB plans are regressive, as they fail to decrease the variation in tax burden across districts, allowing high-wealth districts lower relative tax burdens. (23 references) (MLH)

This brief provides a summary and analysis of a survey taken in the fall of 2005. The survey was conducted with a distribution of questionnaires to all of the district superintendents in the state of Arizona. Responses were received from 116 individuals out of a population of 227. These superintendents represented all three types of school…

The purpose of this research is to investigate factors that contribute to fiscal problems for public school districts in order to develop a model using benchmarks for maintaining fiscal health. School district revenues and expenditures are analyzed in order to identify patterns that can be used to predict financial stress. Of the 606 school…

A school district budget is more than numbers. It is a record of a district?s past decisions and a spending plan for its future. It shows a district?s priorities whether they have been clearly articulated or simply occurred by default. And it is a communications document that can tell constituents a lot about the district?s priorities and goals. A…

Examines how varying wealth and varying certainty of wealth influences budgetary decision making in (Michigan) school districts. Despite differences in revenues, balance, implementation, and process, there was little variation in the way districts spent their money. Budget implementation is most affected by lack of wealth. Certainty of wealth is…

All too often, the public perception of school administration is that it is a large bureaucracy diverting critical resources from instruction. According to "Answering the Critics of School Administration: What Are the Facts? Second Edition," by Nancy Protheroe, the data show otherwise. Six common misperceptions of school administration are…

This guide introduces and updates information on the Arizona public school finance system. It is intended to promulgate a wider understanding of public school finance. It includes tables and figures listing revenue support trends and regulations. Topics cover school district financing prior to 1980, the "bucket-of-need" analysis of…

This study provides space standards for selected academic areas in order to guide Texas officials in their funding allocations during school construction. It examines the relationship between the recommendations of chief executive officers (CEOs) from school districts of differing levels of wealth and various enrollments as well as the…

The Texas experience with county education districts demonstrates that regional school taxing units can increase equity without new state money, eliminate the high-wealth advantage without forced consolidation, generate "state aid," support other state policies, set rate and expenditure limits, and establish an equal, uniform property…

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)

Examines trends in disparities between districts in education expenditures from 1979-1980 to 1993-1994. Uses seven measures of educational disparity to present a cross-section of the different methods available. A majority of disparity measures indicate a decline in disparity in most states, but an increase in disparity for the United States as a…

Secondary school principals should understand school finance basics, including property tax components (tax base, assessment practice, and tax rate); allowable tax reductions and exemptions; common arguments against the property tax; cost and valuation per pupil formulas; educational equity arguments; state foundation programs; and various types…

Summarizes background and aftermath of 1993 and 1997 New Hampshire Supreme Court unconstitutionality rulings against the state education finance system. Highlights "Claremont II," discussing initial responses, the Rubens constitutional amendment, the governor's ABC Plan, the bipartisan constitutional amendment, the 1998 governor race,…

Examines the difficulties schools face in providing equal educational opportunities for all students, particularly in implementing technology into the classrooms of poor school districts. Obstacles in getting schools wired for the Internet are discussed, particularly in areas of funding. Examples of how some economically disadvantaged schools are…

Presents observations on what changes and design considerations may evolve as schools move into the 21st Century. Questions addressed include remodeling existing schools to meet 21st needs, the community's role in the redesign process, the difficulty of designing by committee, and financing alternatives for poorer school districts who want to…