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)

This study examines the effects of the 1979 Oregon Property Tax Relief Plan on 1980-81 school district budget decisions by comparing the available tax relief, the school expenditures, and the tax levies in the state for the years 1975-81. The history of direct and indirect property tax relief in Oregon is sketched for the years prior to 1979; the…

This paper offers a conceptual and technical framework for examining alternative approaches for funding special education. The paper discusses fundamental policy questions that guide the selection of an appropriate funding approach, presents criteria for evaluating funding formulas, and analyzes alternative approaches for their fiscal and…

The magnitude of special education funding requirements has placed strains on both state and local budgets. Funding formulas for special education can be grouped as resource based, child based, or cost based. A table provides a summary of the incentives and disincentives associated with each type of funding. (13 references) (MLF)