UNDER PRESENT FISCAL POLICIES, BOARDS OF EDUCATION DO NOT HAVE ENOUGH MONEY TO PROVIDE THE KIND AND QUALITY OF EDUCATIONAL PROGRAMS NEEDED FOR THE WELL-BEING OF OUR SOCIETY. THE FOLLOWING POLICIES OFFER PROMISE AS GUIDES. THE FINANCIAL BURDEN SHOULD BE SHARED BY ALL CITIZENS AND BY ALL LEVELS OF GOVERNMENT. DETERMINATION OF NEEDS SHOULD BE THE RESPONSIBILITY OF LOCAL BOARDS OF EDUCATION. EDUCATIONAL SUPPORT FROM LOCAL TAXES SHOULD BE DETERMINED BY TOTAL BURDEN OF LOCAL GOVERNMENT OF THE LOCAL TAX BASE. LOCAL BOARDS SHOULD BE FREE FROM UNREASONABLE ADMINISTRATIVE CONTROLS. THE FEDERAL GOVERNMENT SHOULD SUPPORT EDUCATION WHEN LOCAL AND STATE RESOURCES ARE INSUFFICIENT TO PROVIDE ACCEPTABLE EDUCATIONAL PROGRAMS. THE LEVEL OF FINANCIAL SUPPORT SHOULD BE KEPT RESPONSIVE TO THE FLUCTUATIONS OF INFLATION AND DEFLATION IN THE PRICE STRUCTURE OF THE ECONOMY.