THE CONTEXT OF PUBLIC EDUCATION
WHAT ARE SCHOOLS BECOMING?
Where Did Schools Come From?
What Should Schools Be Doing?
What Are Schools Capable of Doing?
What Is the Effect of Money on Schools?
What Happens When Schools
Get More (or Less) Money?
WHERE PUBLIC SCHOOLS MAY BE HEADED
CAN SCHOOLS SERVE ECONOMICS, EQUALITY,
PRODUCTIVITY, AND LIBERTY?
THE CONTEXT OF FUNDING SCHOOLS
REVENUE FOR SCHOOLS
WHAT IS THE OVERARCHING TAX SYSTEM?
What Is the Federal Tax System?
What Is the State Tax System?
What Is the Local Tax System?
Tax System Summary
FUNDING FOR SCHOOLS
WHAT ARE STATE AID FORMULAS?
WHERE DID AID FORMULAS COME FROM?
What Is a Fair Formula?
Full State Funding Grants
Adjustments to Basic Formulas
HOW DO STATES FUND SCHOOLS?
ARE THERE INNOVATIONS ON THE HORIZON?
SETTING THE STAGE
SCHOOL FUNDS ACCOUNTABILITY
WHAT IS FISCAL ACCOUNTABILITY?
What Are Fiduciary Responsibilities?
How Does the Accounting Process Help?
What Are the Purposes of Accounting?
HOW ARE EDUCATIONAL BUDGETS ALLOCATED?
An Intermediate Overview
HOW DOES SCHOOL MONEY GET TRACKED?
The Accounting Transaction
A FINAL WORD ABOUT PROFESSIONALISM
BUDGETS AND SCHOOLS
What Are the Basic Budget Concepts?
ORGANIZING FOR BUDGETING
What Are the Common Approaches to Budgeting?
Program Planning Budgeting and Evaluation Systems
School Site Budgeting
What Is a Good Budget Framework?
What Is the Budget Model?
What Is the General Budget Process?
Envisioning Educational Programs
Balancing the Budget
Static and Declining Revenue
Completing the Budget Process
HOW ARE INDIVIDUAL SCHOOLS FUNDED?
WHAT IS THE ROLE OF STAKEHOLDERS?
THE GENERAL LANDSCAPE
THE PERSONNEL FUNCTION
What Is the Scope of the Personnel Function?
Determining Staffing Needs
Recruitment and Selection
Other Personnel Budget Issues
PERSONNEL COMPENSATION POLICIES AND PROCEDURES
What Is the Role of Compensation?
Costing-Out Salary Proposals
OTHER ISSUES OF PERSONNEL BUDGETING
What About Alternative Reward Systems?
What About RIF and Other Dismissals?
What About Due Process?
THE BIG PICTURE
THE PLANNING FUNCTION
What Is Instructional Planning?
District Mission and Goals
School Mission and Goals
How Are Schools Organized?
INSTRUCTIONAL BUDGET CONCEPTS
What Are Instructional Budgets?
What Are the Sources of Revenue?
District Revenue Structures
School Revenue Structures
WHAT ARE THE ELEMENTS OF
BUDGETING FOR INSTRUCTION?
Determining Revenues and Educational Plans
What Does an Instructional Budget Look Like?
ACTIVITIES AND SCHOOLS
What Is the Role of Student Activities?
BUDGETING FOR ACTIVITIES
What Are Activity Funds?
Student Activity Funds
District Activity Funds
What Are the Controls on Activity Funds?
Suggested Activity Fund Policies
Segregation of Duties
Internal Controls on Cash
What About Nonactivity Funds?
What Does an Activity Fund Report Look Like?
A FINAL WORD OF CAUTION
PHYSICAL NEEDS IN PERSPECTIVE
NATURE AND SIZE OF SCHOOL INFRASTRUCTURE
What Is the Role of Infrastructure in Public Schools?
The Condition of Schools3
How Is School Infrastructure Funded?
State or Local Building Authorities
How Is the Local Cost Share Funded?
The Bonding Process
AND FACILITY MAINTENANCE
What Is the Role of Infrastructure Planning?
Capital Program Planning
Facility Planning and Programming
What Is the Role and Nature of
Maintenance and Operations?
Determining Maintenance Needs
Conducting Facility Operations
The Role of the School Leader
in Maintenance and Operations
The Role of Auxiliary Services
THE TRANSPORTATION FUNCTION
What Are the Origins and Purpose?
What Is Transportation Law?
How Is Transportation Funded?
What Other Issues Are Relevant?
Computerizing Transportation Services
Maintenance and Safety
THE FOOD SERVICE FUNCTION
What Are the General Issues?
How Is Food Service Funded?
Broad Compliance Requirements
Organizing for Food Service
For-Profit Management Companies
WHAT DOES THE LAW HAVE TO DO WITH SCHOOLS?
The Derivation of School Authority
State Boards of Education
Local Authority to Act
WHAT IS THE ORIGIN OF LIABILITY?
Proprietary Acts Exception
Eleventh Amendment Exception
WHAT DOES ALL THIS MEAN?
PULLING IT TOGETHER
THE SITE CONCEPT
FRAMEWORK FOR IMPLEMENTATION
What Is the Strategic Concept?
What Is the Role of the Principal?
What Is the Role of Central Office?
What Is the Role of the Site Council?
What Are the Budget Issues?
Revisiting a Sample School District
WHAT ARE THE ISSUES?
Lessons From this Book
Future Issues in School Funding
Equity, Excellence, Adequacy, and Efficiency
Devolution of Governance
A FINAL WORD