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Wood, R. Craig; And Others – School Business Affairs, 1989
Courts are being asked to determine the legality, according to state constitutions, of various methodologies of financing public education. The first of two articles addresses finance issues raised in five selected states during the last three years. (18 notes) (MLF)
Descriptors: Court Litigation, Educational Finance, Elementary Secondary Education, Public Schools
Green, Tim; Williamson, Margie E.; Endris, William L., Jr. – School Business Affairs, 2000
The new reporting model propounded in Governmental Accounting Board Statement No. 34 dictates that consumption of capital assets be reported through a charge in the governmentwide statement of activities for depreciation expense. The present method of "rolling forward" capital asset amounts will not suffice. (MLH)
Descriptors: Accounting, Case Studies, Elementary Secondary Education, Expenditures
Maiden, Jeffrey A.; Beckham, James – School Business Affairs, 1999
Technology is a funding priority among federal education programs, which provide schools with networking capabilities and students with Internet access. Other programs include Star Schools (targeting underserved students), the Technology Literacy Challenge, and the 1997 Telecommunications Act providing E-Rate discounts. State technology funding…
Descriptors: Educational Finance, Educational Technology, Educational Trends, Elementary Secondary Education
Green, Tim; Williamson, Margie E.; Endris, William L., jR. – School Business Affairs, 2000
Describes how the Vernon Parish (Louisiana) School District implemented Governmental Accounting Board Statement No. 34 for fiscal year 1999. Implementing GASB 34 was mentally challenging and demanded a team effort. The system uses columnar displays for major funds and contains burdensome capital-assets accounting standards. (MLH)
Descriptors: Accounting, Capital Outlay (for Fixed Assets), Case Studies, Elementary Secondary Education