In the late 1600s, British physicist Sir Isaac Newton first demonstrated refraction and dispersion in a triangular prism. He discovered that a prism could decompose white light into a spectrum. Hold a prism up to the light at the correct angle and white light magically splits into vivid colors of the rainbow! So what do prisms and rainbows have to…

Why should school districts worry about today's down economy? After all, the vast majority of their income comes from state legislatures and local property taxes, with some additional funding from the federal government. This funding is unaffected by downturns in sales, the stock market, and other basic economic indicators. School business…

The Supreme Court has played a crucial role in shaping education over ASBO International's first century of existence. Accordingly, this column, the first of two on the Supreme Court and education, inaugurates ASBO's centennial year with a retrospective look at key cases that were litigated in K-12 school settings around the issue of equal…

In 1990, Congress enacted the Americans with Disabilities Act as a comprehensive mandate to eliminate discrimination against individuals with disabilities. The ADA's primary intent was to extend the protection of Section 504 of the Rehabilitation Act of 1973. The major difference between the two laws is that Section 504 applies to programs that…

Many people were relieved to bid farewell to 2008, a year that will be remembered for unprecedented economic woes that rippled from Wall Street to Main Street and around the globe. The world's financial problems will not be resolved overnight, and in this fragile economy, school district budget cuts are likely the norm. Is there anything school…

School business officials' days are filled with numbers and reports--audits, balance sheets, check registers, financial statements, journal entries, vouchers, and warrant reports, just to name a few. Those are all important tools that school business officers use to manage the financial resources of the district effectively. However, they are also…

Preserving existing revenues is an essential component of the work of school business officials. The broad ranges of activities that can affect school district revenues make identifying potential threats difficult. By understanding the issues that affect school district revenue, school business officials are better able to diminish its erosion--a…

In April 2009, a high school principal in a large Arizona school district met individually with 18 of his most senior teachers to inform them that they would not have a job the following year. Why didn't tenure protect them from wholesale dismissal? The answer is they all had one thing in common: they were retirees who had been leased or hired…

Reviews court decisions involving challenges to state systems of financing education. The challenges have been based on Fourteenth Amendment rights to equal protection. To date 24 states have been involved with litigation. Systems that promote local control have been generally held to be constitutional. (42 references) (MD)

Analyzes U.S. educational spending levels and sources, providing aggregate data for 50 states. Discusses spending disparities across districts and schools, using Schools and Staffing Survey data and highlighting California and Florida's spending disparities. Discusses how schools use available resources, based on research findings in Florida,…

Discusses legal definition of school-finance "adequacy" and four methods for determining the cost of an adequate system: Cost function, observational methods, professional judgment, and costs of a comprehensive school design. Draws implications for school districts' resource-allocation decisions based on adequacy. (Contains 21 references.) (PKP)

Describes how the school district budget director and special-education administrator can work together to build and monitor a budget that meets the needs of special-education students, but does not adversely affect the regular-education funding. (PKP)

Describes benefits of using zero-based budgeting to improve resource-allocation decisions linking costs to student performance. (PKP)

During the last 12 months, the highest courts in 5 states have issued opinions on the constitutionality of their public school funding systems. Briefly reviews decisions and discusses possible future directions of this litigation based on an analysis of the 3 decades of litigation since "Serrano v. Priest" (1971). (Contains 11…

Over the past 30 years, federal and state courts have addressed numerous education finance equity issues, particularly the inadequacies of state aid funding formulas. This article discusses government responsibility, judicial intervention cases, pending litigation in various states, and future directions for educational finance litigation and…