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)

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)

Thirteen tables present 1979-1980 data on public school enrollment, revenue sources, capital and operating expenditures, debt, and cash and security holdings. Data are provided for each state, for categories of school-district enrollment size, and for all individual school systems with over 15,000 students. Revenues and expenditures for each state…

With passage of the Tax Reform Act of 1986, school systems became liable to the federal government for any profits earned on tax-exempt bonds. Understanding the requirements is essential for any board facing significant capital financing. Outlines requirements, exceptions to the rule, penalties, costs, and debt planning. (MLF)

To identify 5-year trends in revenues and expenditures for Pennsylvania's 500 school districts and to show how fiscal trends interact with changes in variables such as student enrollment, statewide school financial data from 1984-85 through 1988-89 are analyzed. The figures indicated that financial trends include increases in total district…

One principal set of obstacles preventing public education from having shown more progress in realizing the national objective of equal educational opportunity has to do with the way schools are financed. Resolving problems of school finance is, U.S. Commissioner of Education Allen says, an absolute essential in achieving equal opportunity. Some…

In 1994, Michigan voters approved Proposal A, which reduced school property taxes, increased the sales tax, and established a per-pupil funding guarantee for public schools. This report describes the effects of Proposal A and challenges to it. Since Proposal A was implemented, funding for schools has grown substantially while property taxes have…

In 1996, the Mississippi State Department of Education published information on accreditation, finances, student achievement, and other variables that could be utilized to assess each school district's success. After the report's publication, questions surfaced regarding disparities in the funding of the public school districts in the state. An…

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.…

Alaska's public schools cost $1.2 billion in the 1992-93 school year. That included both operating and capital spending and amounted to about $10,000 for each of the state's 119,000 elementary and secondary students. Roughly one-quarter of the state government's general fund budget went to the schools, covering 64 percent of costs. About 30…

After being placed on the back burner during the 1980s, school finance is again a major issue. In the 1970s, reliance on property taxes created school district disparities because of unequal tax bases. Legislative reforms enacted between 1971 and 1985 had the following characteristics: school finance formulas were revamped; the state role in…

Results are presented of a telephone survey of 800 citizens indicating their opinions about the public schools in Michigan. Questions were asked on: (1) level and scope of information known about the schools; (2) school visitation frequency; (3) performance of schools; (4) report card rating of schools; (5) likes, dislikes about the schools; (6)…

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)

This report provides certain financial data on the school jurisdictions of Alberta (Canada). Consisting entirely of statistical tables except for a brief foreword, the report contains assessment and requisition data, student-teacher ratios, and unsupported debt and financial statement data. Information is presented for the 1988-89 school year or…