Financing Education in a Climate of Change
, by Brimley, Vern, Jr.; Verstegen, Deborah A.; Knoeppel, Robert C- ISBN: 9780135180068 | 0135180066
- Cover: Hardcover
- Copyright: 1/14/2019
Retaining the practical tone and superior presentation that made the previous editions best sellers, this new edition of Financing Education in a Climate of Change presents the most up-to-date information and material available in the dynamic field of school finance. Easy-to-understand tables and figures, thought provoking end-of-chapter assignments, new chapter learning objectives, and practical budget and accounting examples help readers gain a firmer understanding of all facets of financing education. The 13th Edition adds information on classic and current topics, including the economics of education, recent court decisions, 50-state comparison tables, state taxes, and the ongoing debate about school vouchers, tax credits, church-state issues, and charter schools.
Robert C. Knoeppel, PhD, is the Dean of the College of Education at the University of South Florida. In his position, Knoeppel plays a key role in shaping a distinctive vision for the future of the college that maintains alignment with USF’s strategic priorities. An experienced higher education leader and nationally recognized researcher, Knoeppel was previously a professor and chair of the Department of Educational and Organizational Leadership Development at Clemson University. Knoeppel’s work has been regularly published in the Journal of Education Finance and Educational Considerations, and he has authored over 100 refereed journal publications, book chapters, technical reports, and conference papers in the field of education finance, education reform, and educational leadership over the course of his career. Prior to his tenure at Clemson, Knoeppel held an academic appointment at the University of Kentucky, where he led courses in educational leadership studies. He also worked for several years in the Virginia public school system as a school counselor, administrator, and coach. Knoeppel serves as President Elect and a member of the board of trustees of the National Education Finance Academy where he earned the Scholarly Paper of the Year Award for three consecutive years.
Dr. Vern Brimley has been a public school administrator for over 30 years, retiring as administrative assistant to the superintendent of Provo City Schools. In the span of his career, he has been director of federal programs; involved in school purchasing, research, and public relations; a consultant for several school districts; and worked as an elementary teacher and principal. Additionally, he served on the State of Utah committee delegated by the Utah State Legislature to study the Utah School Finance system. Twelve major changes resulted from this study, including equalization of capital outlay budgets. Dr. Brimley also taught in a secondary modern school in Great Britain for a year on a Fulbright Exchange scholarship. He was selected as one of 40 educational administrators from throughout the U.S. and Canada to participate in the initial intensive two-month study program under the sponsorship of the National Academy for School Executives (NASE) – the training arm of the American Association of School Administrators (NASA) – and the Danforth Foundation. The Study-Leave Fellowship provided the opportunity for Dr. Brimley to study the financial structure of state educational systems and state departments of education. He was designated as an Innovative Educator by the Kettering Foundation. Dr. Brimley was a student of Professor Percy Burrup and did research for the first edition of Financing Education in a Climate of Change and was co-author of the third edition with Professor Burrup. After Dr. Burrup’s death, he teamed with Dr. Rulon Garfield to write the fourth through eleventh edition, and with Dr. Deborah Verstegen as co-author for the eleventh and twelfth edition. Dr. Brimley served as an Adjunct Professor at Brigham Young University and has taught many education leadership courses, but specialized in school finance and school business management. He has presented papers at conferences including the American Education Finance Association and has written articles on various education issues. He is married to Dawn Baker Brimley. They are the parents of three daughters and have ten grandchildren.
1. The Economics of Education
Education as Human Capital
Creation of Wealth and Education
Education: An Important Industry
A Public-Sector Responsibility
Economics and Social Progress
Economic Benefits of Education
Noneconomic Benefits of Education
Cost-Quality Relationship in Education: Does Money Matter?
2. The Need for Adequate Funds
Adequacy and the Factors Impacting It
Education Deserves High Priority
The Public Wants Good Schools
The Increasing Costs of Education
Spending on Education and the Size of the Enterprise
Impacts on the Cost of Providing an Adequate Education
What is the Cost of an Adequate Education?
A Failure to Provide Opportunity and Associated Costs
Society Suffers the Effects of Poor Education
3. Financing Education Equitably
Inequalities in Financing Education
Equity: An Objective of School Finance Reform
Measures of School District Wealth
Income Tax
Historical Influences on Equity
The Equalization Principal
Improving State Equalization Practices
Foundation Programs and Variations
The Impact of Average Daily Attendance on Equity
The Changing Climate and Current School Finance Practices
4. Patterns for School Finance Systems
Developing Patterns
Determining the Best Finance Plan
Full State Funding
District Power Equalization
Property Reassessment and Local District Revenues
Emphasis on Weighting Factors
Principal Types of Weights
5. Sources of Revenue
Education- Financed by Government
The Taxation System
Characteristics of a Good Tax System
Taxes for Education
Income Tax
Sales Tax
Property Tax
Excise Tax
Severance Tax
Other Funding Sources
Potential New Taxes
6. Education: A State Function
Early Development of State Responsibility
Development of Decentralized Educational Systems
Development of School Finance Policies
Developmental Stages of School Finance
The Varying State Programs
State Ability to Support Education
7. Eroding Local Control
Changing Rural-Urban Influence on Education
Basic School District Administrative Units
The Administration of Local School Districts
Advantages of Local Control
Fiscal Independence of School Districts
Trends in Local Taxation Practices
Measures of Local Taxpaying Ability
Local, State, and Federal Tax Responsibility
8. Federal Interest in EducationFederalism
Historical Role of the Federal Government
U.S. Department of Education
Constitutional Role
Block Grants, Categorical Aid, and General Aid
Federal Expenditures
Fiscal Advantages and Disadvantages
Increased Government Service
The Future of Federal Aid to Education
9. The Influence and Climate of the Courts
Three Waves of School Finance Litigation
The First Wave of School Finance Litigation
The Second Wave of School Finance Litigation
The Third Wave of School Finance Litigation: A Shift from Equity to Adequacy?
Second-Generation Adequacy Cases
Impact of School Finance Litigation over Time
Pressure for Reform
Finance Reform or Tax Reduction?
Court Decision Guidelines
10. Public Funds and Nonpublic Schools
History
Educational Choice
The Law and Church-State Relations
11. Financing School Facilities
The Need
Early Capital-Outlay Programs
Capital-Outlay Court Decisions
State Support
Equity in Financing Educational Facilities
The Federal Government and Capital Outlays
Capital-Outlay Finance Plans
School Bonding Practices
Other Alternatives
Impact Fees
Sales Taxes
Future Policies for School Facilities
12. Administering the District and School Budget
Evolution of Budgetary Practices
Development of a Systems Approach to Budgeting
District and School Budgetary Approaches
District-Level Budgetary Practices
Administering the District Budget
School/District Coordination
Budgeting at the School Level
Challenge of Leadership
13. Accounting and Auditing
The School Accounting System
The Changing Accounting Environment
Comprehensive Annual Financial Report
Characteristics of Governmental (Fund) Accounting
Encumbrance Accounting
Cost Accounting
Accrual Accounting
Receiving and Depositing Funds
Expending School Funds
Auditing
Protecting School Funds
14. Business Aspects of the School Community
Increased Safety Hazards
The Business Office
Supplies and Equipment
Purchasing
Supply Management
Risk Management
Transportation
School Food Services
15. Human Resources and School Finance
The Expanded Role of Human Resources Administration
Teacher Compensation
Certification
Pay-for-Performance-- Merit Pay
Additional Issues
Teachers and School Finance
The Changing Assignments of Teachers
Administrative and Supervisory Salaries
Noncertified Personnel Salaries
Payroll Policies and Procedures
Government Influence
16. The Road Ahead in School Finance
The Future of Public School Finance
Unresolved Issues
Some Characteristics of Educational Structure
School Finance Goals
The Challenge
Some Characteristics of Educational Structure
School Finance Goals
The Challenge
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