Student-Based Budgeting (SBB)--also called weighted student funding, fair student funding, student-based allocations, or student-centered funding--is a school funding system where schools receive dollars based on the number of enrolled students and their individual needs (such as English language learners, or students from high-poverty…

In June 1999, the Governmental Accounting Standards Board (GASB) issued its statement on the structure of the basic financial reporting model for state and local governments. Explains the new financial reporting model and reviews the implementation issues that school districts will need to address. (MLF)

For Michigan, like many other states, providing noninstructional services strains public school district budgets. School districts provide more transportation, food, maintenance, and counseling services than ever before. In some cases, noninstructional expenses exceed classroom expenses. Seven states, including Michigan, employ more nonteachers…