Statement 34 is the most significant change in the history of governmental accounting. It is a dramatic change in the way school districts report and present financial information. This new reporting model affects every public-school organization that issues financial statements in conformity with generally accepted accounting principles (GAAP).…

This paper examines the financial problems of California's community colleges caused by reduced local property tax support. In 1978 California voters enacted Proposition 13, a constitutional amendment that reduced taxes on real estate. The proposition's immediate effect on community college funding was a statewide, fifty-percent reduction in local…

Offers a brief history of library youth services and the political strategies behind them. Topics include the role of women, outreach programs of public libraries, tax support, library development after World War II, federal legislation and funding, National Library Week, school libraries, parent involvement, collaborative partnerships, and…

Describes a study of two community colleges and ten community college administrators to determine whether federal policies had influence on these institutions. Proposes a new policy framework, based on the findings, with five dimensions: (1) federal research support; (2) federal tax laws; (3) federal student financial aid; (4) funded mandates; and…

An overview is provided of the fiscal development of the Illinois public community college system. Introductory sections consider the history and administrative structure of the system, and explain special funding provisions of the Public Junior College Act of 1965. The next section provides a profile of past state appropriations, focusing on…

Declining enrollments and fiscal stringency in the 1980's and 1990's must be met by a new management style if higher education in California is to maintain quality and meet the educational needs of the public. Unlike the situation in the 1960's and 1970's, higher education is now faced with a no-growth situation brought about by: (1) fewer young…

Three reports are presented that address the problem of implementing 1978-79 contingency plans developed by the Los Angeles Community College District in response to a June 1978 property tax reduction initiative, Proposition 13. Report No. 1 provides an overview of district problems resulting from the tax limitation measure. Fiscal and educational…

Vermont's Act 60 received national attention not only because of the controversy surrounding the sharing pool (or recapture provision) but also because of its "potential for being the most equitable system in the country." For fiscal years 1998 to 2001, tax rates have become more equitable, and a direct relationship has appeared between…

Massachusetts' public education system has a long history of excellence and high regard. Recently, a declining economy, changed demographics, and a conservative government have placed the commonwealth's schools in crisis. This article describes recent state educational reforms, particularly funding and programmatic initiatives, highlighting 1985…

This document presents text and graphs to provide a broad overview of financing for public higher education in Texas. Texas public institutions of higher education include more than 140 campuses with a total of $9.9 billion in appropriated funds for 1996-97. Universities receive $2,810,346,704 in general revenues for 35 institutions, and…

The Performance Funding Project of the State of Tennessee is discussed. The Project was instituted to explore the question of whether it is desirable and possible to allocate some portion of state funds to community colleges and universities on a performance effectiveness criterion rather than the current credit hour and enrollment criteria. Major…

At the request of the Hewlett-Woodmere Public Library, the Nassau Library System conducted a comprehensive survey of the library's operations and facilities. Information was gathered from relevant documents, interviews with the director and staff, and community surveys. Conclusions were drawn about the state of the library and 13 major…

This report describes a study aimed to help education advocates protect public schools and services from the effects of certain types of economic development subsidies. These subsidies include cutting companies' property taxes and granting long-term diversions of certain districts' property taxes to corporations making investment in those…

The Oregon educational system confronts a set of legislative challenges similar to, yet different from, the rest of the nation. Like the rest of the nation, distrust of government runs high, politicians are wary of raising or restructuring taxes, the economy is expanding, and the November 1994 state election shook up the political leadership of…

This paper examines strategies for state and local leaders to finance supports and services for young children and their families in the wake of welfare reform. It focuses on strategies for revenue reform and for creating public/private partnerships to provide decision makers with current and relevant information on a variety of effective tools…