A review of the 69 Missouri school bonds during fiscal year 1975 was made to determine the extent that various factors influence rates. (Author)

Just as ice cream comes in many flavors for different tastes, fund balances need to be reserved and designated to meet school district plans and commitments. This article examines accounting principles and other issues determining the segregation and size of a school district's fund balance, a legally restricted reserve that can affect the…

An Iowa architect reveals some surprising results of a study on how to secure voter approval. (Author)

The background and purpose of a publication by the National Council on Governmental Accounting (NCGA) is important to school administrators because the accounting principles are being incorporated in a publication for school systems. (Author/MLF)

Research findings suggest at least ten guidelines for the practice of school system budgeting. (Author/MLF)

When examining school-level funding, the Chicago Panel discovered that schools with at least 90 percent low-income students average $350 less per pupil than schools with more affluent students. To overcome these inequities, the Chicago Panel proposed a finance system based on funding schools rather than school districts. (12 references) (MLH)

Defines "equity" in terms of three concepts (horizontal equity, vertical equity, and fiscal neutrality), summarizes school finance litigation history, and presents alternative distribution formats to improve student achievement. Enhancing equity and efficiency requires reallocation of existing resources, incentives for improved performance, a more…

Focus of school-finance litigation has shifted from equity to adequacy. Discusses two recent North Carolina school-finance cases dealing with the concept of educational adequacy: "Leandro," decided by the North Carolina Supreme Court in 1997, and "Hoke County Board of Education," decided by the Wake County Superior Court in…

Proper cash flow planning allows a school business administrator to determine the availability of cash for operating expenses, the need for bank loans to cover these expenses, and the availability of idle cash for investment. (Author)

Outlines innovative financing possibilities available to school administrators who need to upgrade buildings and install more up-to-date equipment. One such possibility is the "shared savings" arrangement that allows for purchase of energy saving equipment that is financed by splitting the energy savings between the purchaser and the vendor. (MD)

Many states and provinces are presently reviewing their state aid distribution programs. The financial circumstances that preceded this review are discussed. (MLF)

Standards and principles recommended for formal adoption as the Association of School Business Officials'"official" policy on the subject. (Author/MLF)

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)

Bond ratings are an assessment by an independent rating agency of the credit worthiness of a bond issuer, such as a school district, on repayment of a particular bond issue. Describes the rating procedures Standard and Poor's Municipal Finance Department uses to assign bond ratings. (MLF)

Describes new theories of teacher professional development, identifies known costs of conventional professional development, discusses how new approaches (like collaborative problem solving and mentoring relationships) affect costs (for teacher time and supportive infrastructure), examines efficiency considerations, and highlights fiscal and…