This report presents data on enrollments, levies, budgets, costs per pupil, and teacher salaries in 82 of Montana's 98 small rural (Class "C") school districts for fiscal year 1993-94. The average enrollment was 143 students in elementary schools and 68 students in high schools. Costs per pupil to the general fund budget without special…

School districts in Illinois are supported by revenues received primarily from local property taxes. Since the amount of local funds generated to support schools are affected by differences in property wealth, and property wealth is inequitably distributed, the funds available to provide an education to each student are also inequitably…

The fourth in a series of technical reports on public education finance in Oregon, this study identifies significant developments from 1968 to 1983 in elementary and secondary finance as well as probable future trends. In addition, it briefly compares the financial standings among Oregon school districts and compares Oregon's school finance system…

The fourth report in a series on school finance describes how state school finance formulas are differentiated and the calculations used to measure local need, wealth, and effort. The following topics are addressed: (1) criteria for evaluating state school finance programs; (2) origins of state school aid formulas; (3) operation of equalization…

This report is an update of the 1984 study "Indiana's Public Schools: An Analysis of the Past and Recommendations for the Future," which examined the Indiana school finance formula used to fund public education in the state. A fresh look is taken as a result of formula changes, and the effect of these changes on expenditures for public…

The finances of major school districts in New York State during 1980-81 and 1981-82 are summarized in this report. Trend data are provided on full value, expenses, State aid, tax rates, and local levy. These items are also shown on a per pupil basis for the entire State, New York City, and the balance of the State. Eleven statistical tables are…

This paper discusses five scenarios that have had an impact on school finance in the state of South Carolina during recent years. These scenarios include (1) the Education Finance Act of 1977 (EFA); (2) the Education Improvement Act of 1984 (EIA); (3) the issue of fiscal independence; (4) school fees; and (5) school bonds. The EFA was designed to…

The importance of higher education in providing the skilled labor force needed to respond to changing technologies; the cost-efficiency of independent higher education; and implications for government, industry, and independent higher education are considered. The most readily changing technologies include computers and electronics, satellite…

Intended to provide information necessary for administering the School Assistance in Federally Affected Areas Act (Public Law 81-874) and the Elementary and Secondary Education Act of 1965 (P.L. 89-10), this report provides financial statistics on a state-by-state basis for school district revenues by source and for school district expenditures by…

Intended to answer questions regarding public schools in Washington, this handbook provides an overview of the organization and financing of the state's public school system, grades K-12. Included are brief descriptions of the Basic Education Act, the basic education allocation formula, how state and local funds are included in this formula, and…

Although the Illinois Farmland Assessment Act is not an educational finance reform but is designed to ease the increasing tax burden on the state's farmland and provide a uniform, state-wide method of farmland tax valuation, it has a significant impact on K-12 public school financing because of the relationship between property and public school…

This study guide for student teachers, classroom teachers, school administrators, and interested citizens describes how public elementary and secondary schools obtain and spend their revenues. Material covered includes (1) a study of public school money problems, (2) an analysis and comparison of two hypothetical school district programs, (3) a…

States are ranked on 117 items of data that may be used to understand, explain, interpret, and evaluate various aspects of State school systems. The general categories of the listings are (1) population, (2) enrollment and attendance, (3) teachers, (4) educational attainment, (5) financial resources, (6) governmental and school revenues, (7)…

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…

This study evaluates the tax burden changes that occur as two local service functions, welfare and education, are shifted to State government financing. An analysis of alternative methods of such financing is undertaken, and the effects of these methods on the residents of the two central cities of Kansas City standard metropolitan statistical…