High-growth school districts can learn from Park City, Utah, about the adoption of school facility impact fees. These fees are levied against new residential units to offset the additional costs to a school district. A sidebar summarizes variation in state laws pertaining to impact fees and cites some legal challenges to their imposition. (MLF)

With reference to current fiscal distress in California, sources of school district revenue are described, potential local revenue sources identified, and equity issues involved in increased local funding noted. (MJL)

Discusses alternative sources for school funding to replace the traditional heavy reliance on local property taxes and addresses the problem of financial inequity between school districts. Proposes complete state financing of all school districts and an increased state income tax as possible alternatives to local property tax-based school funding.…

To increase the reliability of forecasting school district income and expenditures, school business managers should clarify the purpose and time frame of the forecast; be sure the basic data are accurate; specify the assumptions; be consistent in calculation; examine data critically; and recognize that forecasting requires insight and intuition.…

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)