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Money and Schools

ISBN: 9781596670037 | 1596670037
Edition: 3rd
Format: Hardcover
Publisher: Eye on Education
Pub. Date: 3/30/2005

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Table of ContentsAuthor Biography
About the Authorsp. iii
Acknowledgmentsp. v
Foreword to the Second Editionp. xv
Overview of Broad Concepts
Schools, Values, and Moneyp. 3
The Context of Public Educationp. 3
What Are Schools Becoming?p. 5
Where Did Schools Come From?p. 5
What Should Schools Be Doing?p. 7
What Are Schools Capable of D... MOREp. 9
What Is the Effect of Money on Schools?p. 9
What Happens When Schools Get More (or Less) Money?p. 14
Where Public Schools May Be Headedp. 16
Suggested Follow-up Projectsp. 17
Funding Schools: A Policy Perspectivep. 19
A More Expansive Viewp. 19
What Is the Scope of Education Finance in America?p. 19
Fiscal Growth and Expenditurep. 20
How Are Education and Economics Related?p. 23
Economics Definedp. 23
Education as an Economic and Social Goodp. 24
Returns on Educational Investmentp. 28
Education and Socioeconomic Investmentp. 33
Recent Economic Thoughtp. 34
What Is the Structure of School Governance in America?p. 37
Brief Historical Roots of American Educationp. 37
Development of School Organization in Americap. 40
From Where Do Schools Derive Fiscal Support?p. 44
Federal Support for Schoolsp. 44
State Support for Schoolsp. 50
Local Support for Schoolsp. 55
What Constitutes Adequate and Equitable Funding for Schools?p. 59
Origins of School Funding Challengesp. 59
Can Schools Serve Economics, Equality, Productivity, and Liberty?p. 70
Suggested Follow-up Projectsp. 71
Basic Funding Structuresp. 73
The Context of Fundingp. 73
Revenue for Schoolsp. 74
What Is the Overarching Tax System?p. 74
What Is the Federal Tax System?p. 75
What Is the State Tax System?p. 76
What Is the Local Tax System?p. 79
Tax System Summaryp. 80
Funding for Schoolsp. 81
What Are State Aid Formulas?p. 81
Where Did Aid Formulas Come From?p. 82
What Is a Fair Formula?p. 85
How Do States Fund Schools?p. 97
Are There Innovations on the Horizon?p. 99
Suggested Follow-up Projectsp. 100
Operationalizing School Money
School Funds Accountability and Professionalismp. 105
Setting the Stagep. 105
School Funds Accountabilityp. 106
What Is Accountability?p. 106
What Are Fiduciary Responsibilities?p. 107
How Does the Accounting Process Help?p. 110
How Is School Money Set Up?p. 113
How Does School Money Get Tracked?p. 117
Revenue Structurep. 117
Expenditure Structurep. 120
The Accounting Transactionp. 127
Auditingp. 130
A Final Word About Professionalismp. 135
Suggested Follow-up Projectsp. 136
Budget Planningp. 139
Budgets and Schoolsp. 139
Conceptualizing Budgetsp. 140
What Are the Basic Budget Concepts?p. 140
Organizing for Budgetingp. 143
What Are the Common
What Is a Good Budget Framework?p. 149
Constructing Budgetsp. 151
What Is the Budget Model?p. 151
What Is the General Budget Process?p. 153
How Are Individual Schools Funded?p. 171
What Is the Role of Stakeholders?p. 174
Suggested Follow-up Projectsp. 176
Budgeting for Personnelp. 177
The General Landscapep. 177
The Personnel Functionp. 178
What Is the Scope of the Personnel Function?p. 179
Personnel Compensation Policies and Proceduresp. 187
What Is the Role of Compensation?p. 187
Other Issues of Personnel Budgetingp. 201
What About Merit Pay?p. 201
What About RIF and Other Dismissals?p. 204
What About Due Process?p. 207
What Is the Role of Stakeholders?p. 208
Suggested Follow-up Projectsp. 209
Budgeting for Instructionp. 211
The Big Picturep. 211
The Planning Functionp. 211
What Is Instructional Planning?p. 212
Organizational Optionsp. 213
How Are Schools Organized?p. 214
Instructional Budget Conceptsp. 217
What Are Instructional Budgets?p. 218
What Are the Sources of Revenue?p. 221
What Are the Elements of Budgeting for Instruction?p. 224
What Does an Instructional Budget Look Like?p. 227
Wrap-upp. 229
Suggested Follow-up Projectsp. 230
Budgeting for Student Activitiesp. 237
Activities and Schoolsp. 237
What Is the Role of Activities?p. 238
Budgeting for Activitiesp. 239
What Are Activity Funds?p. 239
What Are the Controls on Activity Funds?p. 241
What About Nonactivity Funds?p. 247
What Does an Activity Fund Report Look Like?p. 249
A Final Word of Cautionp. 249
Suggested Follow-up Projectsp. 251
Budgeting for School Infrastructurep. 253
Physical Needs in Perspectivep. 253
Nature and Size of School Infrastructurep. 253
What Is the Role of School Infrastructure?p. 254
How Is School Infrastructure Aided?p. 266
How Is the Local Cost Share Funded?p. 271
Facility Planning and Maintenancep. 276
What Is the Role of Facility Planning?p. 276
What Is the Role of Maintenance and Operations?p. 282
Wrap-upp. 286
Suggested Follow-up Projectsp. 286
Budgeting for Transportation and Food Servicep. 289
Setting the Stagep. 289
The Role of Auxiliary Servicesp. 290
The Transportation Functionp. 290
What Are the Origins and Purpose?p. 291
What Is Transportation Law?p. 293
How Is Transportation Funded?p. 297
What Other Issues Are Relevant?p. 302
The Food Service Functionp. 305
What Are the General Issues?p. 305
How Is Food Service Funded?p. 306
What Other Issues Are Relevant?p. 309
Wrap-upp. 314
Suggested Follow-up Projectsp. 315
Legal Liability and Risk Managementp. 317
Modern Realitiesp. 317
The Law and Schoolsp. 317
What Does the Law Have to Do with Schools?p. 318
The Derivation of School Authorityp. 319
What Is the Origin of Liability?p. 322
Sovereign Immunityp. 322
Tort Liabilityp. 328
What Does All This Mean?p. 343
Suggested Follow-up Projectsp. 344
A View of the Future
Site-Based Leadershipp. 347
Pulling It Togetherp. 347
The Site Conceptp. 347
Framework for Implementationp. 349
What Is the Strategic Concept?p. 349
What Is the Role of the Principal?p. 354
What Is the Role of Central Office?p. 355
What Is the Role of the Site Council?p. 356
What Are the Budget Issues?p. 360
Final Commentsp. 365
Suggested Follow-up Projectsp. 366
Future Trends in School Fundingp. 367
The Big Picturep. 367
What Are the Issues?p. 367
Lessons from this Bookp. 368
Future Issues in School Fundingp. 371
Politics of Moneyp. 372
The Economyp. 373
Equity, Excellence, Adequacy, and Efficiencyp. 374
Educational Choicep. 375
Devolution of Governancep. 377
A Final Wordp. 377
Suggested Follow-up Projectsp. 378
Indexp. 379
Table of Contents provided by Syndetics. All Rights Reserved.
Professor David C. Thompson is a tenured full professor in the graduate school and chair, Department of Educational Administration and Leadership, and co-director of the University Council for Educational Administration's (UCEA) Center for Education Finance at Kansas State University. Professor R. Craig Wood is a tenured full professor and the B.O. Smith Research Professor at the University of Florida, and co-director of the University Council for Educational Administration's (UCEA) Center for Education Finance.

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