In Pennsylvania as in many other states, employee pension costs are a significant source of financial pressure for school districts (Zeehandelaar and Northern 2013, Pennsylvania Public Employees' Retirement Commission 2013). In order to gain greater insight into the nature of Pennsylvania school districts' financial burden related to pension…

In 2008, the Indiana legislature passed and the governor signed into law House Enrolled Act No. 1001, now referred to as Public Law 146-2008, which capped Indiana school districts' ability to raise revenues from the local property tax without local voter approval. To phase in the impact of the law, the state provided school districts with levy…

The purpose of this article was to present the results of a study that analyzed Pennsylvania local school boards' taxing authority, pre- and post-enactment of Special Session Act 1, "The Taxpayer Relief Act," in 2006, in terms of its percent share of school districts' total budget in order to better understand the impact of the new…

In order to make financial management of Ohio schools simpler and more understandable to the public, this Citizens' Council report recommends structural changes in school district budgeting that would necessitate changes in state law. The major problem areas identified are the districts' use of the calendar year as fiscal year, the requirement…

The results of a statistical analysis of 498 school districts are analyzed in terms of the fiscal responsibility of school boards. Since a method of budget approval is being examined, the criterion adopted (composite fiscal performance) is one that measures the performance of the school board in obtaining funds to operate the schools. Composite…

The effects of school size, fiscal independence, fiscal dependence, public vote, and tax limitation on 11 measures of educational quality are investigated. Data obtained from 1,222 city school districts are analyzed statistically. The data substantiate the conclusions of previous observers that excessive school district size reduces the…

The ways in which the following three factors influence a large-city school district's "fiscal performance" are investigated: (1) The educational and occupational status of school board members, (2) the effect of public vote on the budget, and (3) the effect of the size of the school district. A regression of certain budget approval variables,…

Assesses the predictability of educational fiscal performance on the local level by analyzing three dimensions of fiscal performance: locally generated revenue, total expenditures and the levels of aid received by the local unit. (Author/JM)

Discussion of inequity in funding of Pennsylvania schools has tended to focus on differences between wealthy and poor school districts. In Pennsylvania, 180 school districts have filed a lawsuit challenging the constitutionality of the existing public school funding scheme. A study of the state's 500 school districts, grouped by market value of…

Addition of fiscal response factors to the traditional simulation model of school finance demonstrates that the traditional model underestimates both the costs and impacts of state aid programs at the district level. The study reviews research on fiscal response--defined as school districts' taxing and spending behavior after receipt of state…

Detailed information is provided on each of eight states included in a study of selected education finance characteristics. The eight states are Delaware, North Carolina, and Washington (States with a high level of state funding relative to total state-local funds for education); New York, Michigan, and California (moderate state aid states); and…

This paper (1) provides background on types of State aid to education and describes how they work, (2) discusses the existing expenditure structure in Illinois, (3) describes and analyzes the fixed foundation (Strayer-Haig), variable foundation, percentage equalization, and resource equalizer formulae used for equalization aid in the United…

In this paper, the political and economic forces influencing attempts to reduce the inequalities in education expenditures are examined. Current programs for financing public education (local, State, and Federal) are compared. In general, State-local tax systems are found to be regressive and improvements are suggested. Inequitability of State aid…

1974 is a watershed for New Jersey public schools, a time when the State is under court order to reform its discriminatory and ineffective method of raising and distributing educational revenues. The existing approach to financing education in the state of New Jersey assigns higher educational resources to pupils in richer school districts, yet…

Among the major objectives of this study was the determination of the nature and extent of disparities in revenues and expenditures among a group of selected states, and among type of districts within and across these states. A common pattern in education finance characteristics was found within each type of district, particularly among central…