In this speech, the author discusses the sources of revenue for public education and the methods of distributing funds for its financing. The discussion is based on the underlying premise that equalizing educational opportunity is desirable. The author points out trends in educational legislation and common philosophical points of view on school finance, examines the causes for rising costs in education, assesses the adequacy of foundation programs using the Utah case for illustration, and looks at the various options for school district organization. The document lists concerns to be examined as changes are considered in the financing of public education. The document concludes with discussions on the federal and business roles in education and educational accountability. (Author/DN)