| ABOUT THE AUTHORS |
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v | (2) |
| FOREWORD |
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vii | |
| PART I: OVERVIEW OF BROAD CONCEPTS |
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1 | (100) |
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1 SCHOOLS, VALUES, AND MONEY |
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3 | (16) |
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The Context of Public Education |
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3 | (1) |
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What Are Schools Becoming? |
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4 | (12) |
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Where Did Schools Come From? |
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5 | (2) |
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What Should Schools Be Doing? |
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7 | (2) |
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What Are Schools Capable of Doing? |
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9 | (1) |
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What Is the Effect of Money on Schools? |
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9 | (4) |
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What Happens When Schools Get More (or Less) Money? |
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13 | (3) |
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Where Public Schools May Be Headed |
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16 | (3) |
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2 SCHOOL FUNDS ACCOUNTABILITY AND PROFESSIONALISM |
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19 | (34) |
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19 | (1) |
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School Funds Accountability |
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20 | (29) |
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20 | (2) |
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What Are Fiduciary Responsibilities? |
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22 | (3) |
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How Does the Accounting Process Help? |
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25 | (3) |
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What Are the Purposes of Accounting? |
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25 | (3) |
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How Is School Money Set Up? |
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28 | (4) |
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28 | (3) |
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29 | (1) |
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29 | (1) |
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30 | (1) |
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31 | (1) |
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31 | (1) |
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How Does School Money Get Tracked? |
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32 | (17) |
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32 | (3) |
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35 | (6) |
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The Accounting Transaction |
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41 | (3) |
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44 | (5) |
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44 | (5) |
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A Final Word About Professionalism |
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49 | (4) |
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3 BASIC FUNDING STRUCTURES |
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53 | (22) |
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53 | (1) |
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54 | (7) |
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What Is the Overarching Tax System? |
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54 | (6) |
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What Is the Federal Tax System? |
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55 | (2) |
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What Is the State Tax System? |
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57 | (2) |
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What Is the Local Tax System? |
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59 | (1) |
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60 | (1) |
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61 | (14) |
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What Are State Aid Formulas? |
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62 | (1) |
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Where Did Aid Formulas Come From? |
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63 | (2) |
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65 | (5) |
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65 | (1) |
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65 | (1) |
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66 | (1) |
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Full State Funding Grants |
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67 | (1) |
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Adjustments to Basic Formulas |
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68 | (2) |
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68 | (1) |
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69 | (1) |
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How Do States Fund Schools? |
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70 | (1) |
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Are There Innovations on the Horizon? |
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71 | (4) |
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75 | (26) |
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75 | (1) |
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75 | (24) |
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What Does the Law Have to Do With Schools? |
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76 | (4) |
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The Derivation of School Authority |
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77 | (3) |
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77 | (1) |
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78 | (1) |
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78 | (1) |
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79 | (1) |
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79 | (1) |
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79 | (1) |
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State Boards of Education |
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80 | (1) |
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80 | (1) |
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What Is the Origin of Liability? |
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80 | (19) |
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81 | (5) |
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Proprietary Acts Exception |
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83 | (1) |
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84 | (1) |
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Eleventh Amendment Exception |
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85 | (1) |
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86 | (4) |
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87 | (1) |
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88 | (2) |
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90 | (2) |
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92 | (2) |
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94 | (1) |
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95 | (2) |
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97 | (2) |
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99 | (2) |
| PART II: OPERATIONALIZING SCHOOL MONEY |
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101 | (180) |
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103 | (40) |
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103 | (1) |
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104 | (4) |
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What Are the Basic Budget Concepts? |
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104 | (4) |
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108 | (8) |
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What Are the Common Approaches to Budgeting? |
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108 | (6) |
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108 | (1) |
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109 | (1) |
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110 | (1) |
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Program, Planning, and Budgeting Systems |
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111 | (1) |
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112 | (1) |
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113 | (1) |
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What Is a Good Budget Framework? |
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114 | (2) |
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116 | (23) |
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What Is the Budget Model? |
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116 | (3) |
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What Is the General Budget Process? |
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119 | (17) |
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119 | (3) |
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Envisioning Educational Programs |
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122 | (1) |
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123 | (8) |
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131 | (5) |
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132 | (1) |
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Static and Declining Revenue |
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133 | (3) |
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Completing the Budget Process |
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136 | (1) |
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How Are Individual Schools Funded? |
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136 | (3) |
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What Is the Role of Stakeholders? |
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139 | (4) |
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6 BUDGETING FOR PERSONNEL |
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143 | (36) |
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143 | (1) |
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144 | (9) |
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What Is the Scope of the Personnel Function? |
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144 | (9) |
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Determining Staffing Needs |
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147 | (3) |
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Recruitment and Selection |
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150 | (2) |
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Other Personnel Budget Issues |
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152 | (1) |
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Personnel Compensation Policies and Procedures |
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153 | (16) |
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What Is the Role of Compensation? |
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154 | (15) |
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154 | (5) |
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159 | (10) |
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159 | (2) |
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Costing-out Salary Proposals |
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161 | (5) |
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166 | (3) |
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Other Issues of Personnel Budgeting |
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169 | (8) |
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169 | (3) |
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What About RIF and Other Dismissals? |
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172 | (3) |
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175 | (2) |
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What Is the Role of Stakeholders? |
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177 | (2) |
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7 BUDGETING FOR INSTRUCTION |
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179 | (30) |
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179 | (1) |
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180 | (2) |
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What Is Instructional Planning? |
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180 | (2) |
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District Mission and Goals |
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180 | (1) |
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181 | (1) |
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182 | (4) |
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How Are Schools Organized? |
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182 | (4) |
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182 | (1) |
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183 | (1) |
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183 | (3) |
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Instructional Budget Concepts |
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186 | (15) |
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What Are Instructional Budgets? |
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186 | (6) |
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What Are the Sources of Revenue? |
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192 | (4) |
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192 | (1) |
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District Revenue Structures |
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193 | (2) |
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School Revenue Structures |
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195 | (1) |
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What Are the Elements of Budgeting for Instruction? |
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196 | (2) |
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196 | (1) |
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Determining Revenues and Educational Plans |
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196 | (2) |
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198 | (1) |
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What Does an Instructional Budget Look Like? |
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198 | (3) |
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201 | (8) |
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8 BUDGETING FOR STUDENT ACTIVITIES |
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209 | (16) |
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209 | (1) |
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What Is the Role of Activities? |
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210 | (1) |
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211 | (11) |
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211 | (3) |
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212 | (1) |
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213 | (1) |
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What Are the Controls on Activity Funds? |
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214 | (6) |
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214 | (1) |
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Suggested Activity Fund Policies |
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215 | (1) |
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215 | (1) |
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216 | (1) |
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Internal Controls on Cash |
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217 | (1) |
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218 | (2) |
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What About Nonactivity Funds? |
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220 | (2) |
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220 | (1) |
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220 | (1) |
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221 | (1) |
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What Does an Activity Fund Report Look Like? |
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222 | (1) |
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222 | (3) |
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9 BUDGETING FOR CAPITAL OUTLAY, MAINTENANCE, AND OPERATIONS |
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225 | (28) |
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Physical Needs in Perspective |
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225 | (1) |
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Structure of School Facility and Capital Needs |
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225 | (15) |
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What Is the Role of Facilities and Capital Outlay? |
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226 | (4) |
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The Condition of School Facilities |
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227 | (3) |
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How Are School Facilities Aided? |
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230 | (5) |
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232 | (1) |
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232 | (1) |
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233 | (1) |
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233 | (1) |
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234 | (1) |
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State or Local Authorities |
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234 | (1) |
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How Is the Local Cost Share Funded? |
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235 | (5) |
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236 | (1) |
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237 | (1) |
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237 | (1) |
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238 | (2) |
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Facility Planning and Maintenance |
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240 | (10) |
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What Is the Role of Facility Planning? |
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240 | (6) |
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242 | (1) |
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243 | (1) |
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Facility Planning and Programming |
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243 | (1) |
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244 | (1) |
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245 | (1) |
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What Is the Role of Maintenance and Operations? |
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246 | (4) |
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247 | (2) |
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Determining Maintenance Needs |
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249 | (1) |
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Conducting Facility Operations |
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249 | (1) |
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250 | (3) |
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10 BUDGETING FOR TRANSPORTATION AND FOOD SERVICE |
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253 | (28) |
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253 | (1) |
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The Role of Auxiliary Services |
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254 | (1) |
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The Transportation Function |
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254 | (14) |
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What Are the Origins and Purpose? |
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255 | (2) |
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What Is Transportation Law? |
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257 | (4) |
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How Is Transportation Funded? |
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261 | (3) |
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What Other Issues Are Relevant? |
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264 | (4) |
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264 | (1) |
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Computerizing Transportation Services |
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265 | (1) |
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266 | (1) |
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267 | (1) |
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The Food Service Function |
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268 | (10) |
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What Are the General Issues? |
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268 | (1) |
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How Is Food Service Funded? |
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269 | (5) |
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269 | (1) |
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270 | (2) |
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272 | (2) |
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What Other Issues Are Relevant? |
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274 | (4) |
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Broad Compliance Requirements |
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274 | (1) |
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Organizing for Food Service |
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275 | (3) |
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275 | (1) |
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276 | (1) |
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277 | (1) |
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278 | (3) |
| PART III: A VIEW OF THE FUTURE |
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281 | (36) |
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11 SITE-BASED LEADERSHIP REVISITED |
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283 | (22) |
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283 | (1) |
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284 | (1) |
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Framework for Implementation |
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285 | (18) |
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What Is the Strategic Concept? |
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285 | (5) |
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286 | (1) |
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286 | (1) |
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287 | (3) |
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What Is the Role of the Principal? |
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290 | (1) |
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What Is the Role of the Central Office? |
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291 | (1) |
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What Is the Role of the Site Council? |
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292 | (5) |
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293 | (1) |
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293 | (2) |
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295 | (2) |
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What Are the Budget Issues? |
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297 | (6) |
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297 | (1) |
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298 | (3) |
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Revisiting a Sample District |
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301 | (2) |
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303 | (2) |
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12 FUTURE TRENDS IN SCHOOL FUNDING |
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305 | (12) |
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305 | (1) |
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306 | (10) |
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306 | (3) |
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Future Issues in School Funding |
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309 | (7) |
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310 | (1) |
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311 | (1) |
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Equity, Excellence, and Efficiency |
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312 | (2) |
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314 | (1) |
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315 | (1) |
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316 | (1) |
| INDEX |
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317 | |