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)

A study based on policy data from 50 state education departments revealed that all states (except Hawaii) have policies and laws providing moderate or high potential for exercising local control over financing school construction. Liberty has remained a dominant value for school-finance policy despite legal interventions favoring equity. (Contains…

Discusses the electronic data processing system used by the San Lorenzo Unified School District, California, and explains how it has saved the district money. (Author/MLF)

A forecast prepared by the National Center for Education Statistics (NCES) indicates that total enrollment in schools and colleges will drop slightly this school year, while the total cost of education will increase by about $12 billion over last year. (Author/MLF)

Defines the value-added tax and examines it in light of equity, economic effects, cost of administration, and stability and yield. Compares the tax with the property tax and suggests alternative ways in which States and the Federal Government may participate in the financing of education. (DN)

Discusses the current economic problems that educational administrators face and examines some possible solutions in tax benefits available to doners. (MLF)

A well-designed investment program can help administrators get the most out of public dollars and other available resources. (Author)

Issuing municipal bonds requires many decisions and involves a number of individuals. Traces basic and essential steps to ensure a successful endeavor. (MLF)

Discusses formulas for planning school district investment and borrowing strategies based on a district's predicted cash flow and presents a sample investment/borrowing schedule developed from hypothetical cash-flow data. (JG)

Outlines a procedure that accomplishes the major goals of an accounting system in a manner a small school district can handle. (Author/MLF)

A basic look at zero base budgeting and some of the reasons for its use in education. (Author)

A request is made that once a school district has been awarded the "Certificate for Conformance" for compliance with accounting standards, the Certificate should remain with the district and be revoked only for cause. (Author/MLF)

The Single Audit Act of 1984 requires most school districts receiving over $25,000 in federal funds to undergo financial audits. This article highlights requirements for selecting certified public accountants to perform the audit and suggests factors to be considered before drafting a contract or letter of engagement. A sample letter is included.…

Presents factual data on research in school bus safety that shows that seat belts in school buses may actually be detrimental to students. Includes data from surveys and research tests and sources for additional information on seat belts in school buses. (MD)

Briefly discusses strategies for cutting the cost of purchasing school supplies, stressing the potential advantages of cooperative buying groups and of purchasing supplies directly from the manufacturer whenever possible. (JG)