This theme issue newsletter includes five articles on the theme of the coordinated, efficient, and equitable use of funds in educational programming. "A Successful Coordination of Funds and Programs Approach: Four Dimensions of the School Restructuring Process" (Abelardo Villarreal, Oanh H. Maroney) examines the interrelatedness of four dimensions of restructuring (goals, service integration, funding resourcefulness, and accountability) and how this affects school success in coordinating funding to achieve objectives. "Property Tax Relief, Tax Equity and Funding Equalization" (Albert Cortez) suggests that the proposed reduction in Texas property taxes would result in state aid being awarded disproportionately to wealthier school districts, and proposes alternative methods of tax relief. In "Redesigning Federal Programs To Strengthen Schools' Effectiveness" (Gerald N. Tirozzi), the assistant secretary for elementary and secondary education in the U.S. Department of Education comments on the 1994 Improving Americas Schools Act, which encourages integration of federal programs with one another and with state and local programs. "Coordinating Resources for Improved Achievement" (Joseph F. Johnson Jr.) examines new opportunities to coordinate funds and programs, especially for schoolwide programs funded by Title I. "School Finance Reform and Intra-District Equity: An Excerpt" (Jose A. Cardenas) (from the book "Texas School Finance Reform: An IDRA Perspective") suggests that although interdistrict inequities in Texas have diminished, the wide local discretion allowed in expediture of block grants may encourage growth of intradistrict inequities. Unrelated to the issue's theme, "Equal Access to Quality School Facilities" (Roy Johnson) discusses the relationship of student achievement to school environment in light of the deteriorating school facilities attended by many disadvantaged and minority students. Includes IDRA's "Children First" declaration, which deplores the Texas Supreme Court's decision that the state's funding system is "equal enough," and which outlines a more just position on educational finance. (SV)