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Financing Education in a Climate of Change,9780205287833
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Financing Education in a Climate of Change

by ; ;
Edition:
7th
ISBN13:

9780205287833

ISBN10:
0205287832
Format:
Hardcover
Pub. Date:
8/1/1998
Publisher(s):
Prentice Hall
List Price: $84.00
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Table of Contents

Prefacep. xi
The Economics of Educationp. 1
Economics and Social Progressp. 3
Education: An Important Industryp. 4
Resource Allocation to Educationp. 8
Education as Human Capitalp. 14
Creation of Wealth and Educationp. 19
Increasing Expenditures and the Economyp. 19
Noneconomic Benefits of Educationp. 20
Education Produces External Benefitsp. 21
Cost-Quality Relationship in Educationp. 23
Financing Education Adequatelyp. 30
Education Deserves Higher Priorityp. 35
The Increasing Costs of Educationp. 36
The Consequences of Not Educating Peoplep. 44
Education and Accountabilityp. 51
Underinvestment Is Poor Economyp. 53
Financing Education Equitablyp. 59
Inequalities in Financing Educationp. 60
Equity: An Objective of School Finance Reformp. 62
Equity at the School Levelp. 65
Measures of School District Wealthp. 72
Historical Influences on Equityp. 76
The Equalization Principlep. 80
Improving State Equalization Practicesp. 80
Foundation Program Variationsp. 81
The Impact of Average Daily Attendance on Equityp. 85
Confusion in Current School Finance Practicesp. 86
Patterns for Developing School Finance Systemsp. 92
Concern for Equal Rightsp. 92
Full State Fundingp. 93
District Power Equalizationp. 96
Property Reassessment and Local District Revenuesp. 102
Determining the Best Finance Planp. 102
Equalization of Servicesp. 103
Emphasis on Weighting Factorsp. 104
Principal Types of Weightingsp. 105
Sources of Revenuep. 116
The Taxation Systemp. 116
Characteristics of a Good Tax Systemp. 118
Criteria for Evaluating Tax Structurep. 122
Taxes for Educationp. 123
Property Taxp. 123
Income Taxp. 127
Sales Taxp. 128
Sumptuary Taxp. 130
Severance Taxp. 130
Potential New Taxesp. 131
Lotteriesp. 132
Private Foundationsp. 135
School-Business Partnershipsp. 135
Eroding Local Controlp. 142
Diminishing Local Controlp. 142
Decreasing Rural Influence on Educationp. 143
Decreasing Urban Economic Advantagesp. 144
School Districts: Basic Administrative Unitsp. 144
The Administration of Local School Districtsp. 148
Local Fiscal Controlp. 153
Advantages of Local Controlp. 157
Fiscal Independence of School Districtsp. 158
Trends in Local Taxation Practicesp. 158
Measures of Local Taxpaying Abilityp. 159
Local, State, and Federal Tax Responsibilityp. 159
Education: A State Functionp. 164
Early Development of State Responsibilityp. 165
Development of School Finance Policiesp. 167
Developmental Stages of School Finance Theoryp. 171
The Varying State Rolesp. 179
State Financial Supportp. 189
State Ability to Support Educationp. 193
Federal Interest in Educationp. 197
Historical Role of the Federal Governmentp. 197
Federal Involvement: A Fluctuating Rolep. 200
Federal Expendituresp. 203
Limited Federal Aid: A Realityp. 204
Federal Fiscal Advantages and Disadvantagesp. 205
Distributing Federal Fundsp. 206
Federal-State-Local Finance Sharingp. 208
Federal Aid in Lieu of Taxesp. 210
Increased Governmental Servicesp. 210
The Future of Federal Aid-to-Education Programsp. 212
Department of Educationp. 213
The Influence and Climate of the Courtsp. 218
Court Decision Guidelinesp. 219
Power of the Courtsp. 221
Equal Protection and the Courts before 1971p. 222
Serrano v. Priest (1971)p. 222
Consequences of Serranop. 224
San Antonio Independent School District v. Rodriguez (1973)p. 226
State Court Casesp. 228
Complexity of Judicial Reviewp. 230
Meeting Court Mandatesp. 232
Court Cases and Equityp. 233
Principles Established by Court Decisionsp. 237
Pressure for Reformp. 237
Finance Studies and Reform Effortsp. 238
Factors Limiting School Finance Reformp. 239
California's Proposition 13p. 239
Finance Reform or Tax Reductionp. 241
Public Funds and Nonpublic Schoolsp. 246
A Controversial Issuep. 246
Nonpublic School Enrollmentsp. 248
The Law and Church-State Relationsp. 249
Intervention by the Courtsp. 251
Educational Choicep. 255
Controversy Not Solvedp. 262
Financing School Facilitiesp. 267
Complete Local Supportp. 268
Factors Restricting Local Responsibilityp. 269
State Capital-Outlay Financingp. 270
The Federal Government and Capital Outlaysp. 272
State Supportp. 273
Debt Limitations Liberalizedp. 276
Equity in Financing Educational Facilitiesp. 276
Equalization of School Building Costsp. 277
Capital-Outlay Finance Plansp. 278
School Bonding Practicesp. 281
Impact Feesp. 288
Other Alternativesp. 289
Administering the School Budgetp. 293
Evolution of Budgetary Practicesp. 293
The Budgetp. 294
Administration of the Budgetp. 300
Budgeting at the School Levelp. 303
School/District Coordinationp. 306
Systems of Budget Administrationp. 310
Challenge of Leadershipp. 315
Accounting and Auditingp. 319
The School Accounting Systemp. 320
Standard Accounting Practicesp. 322
The Use of Clearing Accountsp. 324
Encumbrance Accountingp. 325
Cost Accountingp. 326
Accrual Accountingp. 326
Computerized Accounting Systemsp. 327
Receiving and Depositing Fundsp. 328
Expending School Fundsp. 328
Financial Reportsp. 329
Auditingp. 330
Protecting School Fundsp. 334
Business Aspects of the School Communityp. 338
The Business Officep. 338
Supplies and Equipmentp. 340
Purchasingp. 341
Supply Managementp. 345
Risk Management and Insurancep. 347
Insurancep. 350
Transportationp. 356
School Food Servicesp. 357
Human Resources and School Financep. 363
Expanding Role of Human Resource Administrationp. 364
Issues in School Human Resourcesp. 366
Salary Schedules and Merit Payp. 370
Trends in Salary Schedulingp. 373
Benefitsp. 374
Teachers and School Financep. 377
The Changing Assignments of Teachersp. 378
Administrative and Supervisory Salariesp. 380
Noncertificated Personnel Salariesp. 381
Payroll Policies and Proceduresp. 381
Current Certification Issuesp. 383
Early Retirementp. 384
The Road Ahead in School Financep. 388
The Unpredictable Future of Public School Financep. 390
Unresolved Issuesp. 391
Some Characteristics of Educational Structurep. 392
School Finance Goalsp. 393
The Challengep. 394
Some Important Federal Programsp. 397
Indexp. 409
Table of Contents provided by Syndetics. All Rights Reserved.


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