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Christman, Larry H. – 1982
In order to make financial management of Ohio schools simpler and more understandable to the public, this Citizens' Council report recommends structural changes in school district budgeting that would necessitate changes in state law. The major problem areas identified are the districts' use of the calendar year as fiscal year, the requirement…
Descriptors: Budgeting, Elementary Secondary Education, Financial Policy, School Districts
Allen, Ian J. – School Business Affairs, 1991
School districts can improve their chances of avoiding financial difficulty by developing unreserved fund balance resources specifically for contingencies. Offers guidelines for establishing such a fund. (MLF)
Descriptors: Board of Education Policy, Budgeting, Educational Finance, Elementary Secondary Education
Geske, Terry G. – 1983
Potential revenue prospects for the public schools in the Midwest basically depend on the future outlook for the midwestern economy as a whole. Accordingly, a comprehensive analysis is undertaken of the midwestern economy and tax base, and then of trends in educational spending. Topics include: (1) economic growth and taxation systems; (2)…
Descriptors: Economic Change, Economic Climate, Economic Research, Educational Economics