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xvi | |
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xviii | |
| About the Authors |
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xix | |
| Preface |
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xxii | |
| Acknowledgments |
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xxvii | |
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PART I Overview of Broad Concepts |
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1 | (106) |
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1 Schools, Values, and Money |
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3 | (16) |
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3 | (1) |
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The Context of Public Education Today |
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3 | (2) |
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What Are Schools Becoming? |
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5 | (9) |
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Where Did Schools Come from? |
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6 | (1) |
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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 | (3) |
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What Happens When Schools Get More (or Less) Money? |
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12 | (2) |
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Where Public Schools May Be Headed |
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14 | (1) |
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14 | (1) |
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15 | (1) |
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16 | (1) |
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17 | (1) |
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17 | (2) |
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2 Funding Schools: A Policy Perspective |
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19 | (53) |
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19 | (1) |
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19 | (1) |
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What Is the Scope of Education Finance in America? |
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20 | (5) |
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Revenue Growth for Schools |
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21 | (4) |
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25 | (5) |
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25 | (1) |
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Education as an Economic and Social Good |
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26 | (1) |
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Education and Human Capital |
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26 | (1) |
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Education and National Economic Health |
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26 | (1) |
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Education and Individual Benefits |
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27 | (1) |
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Social and Economic Efficiencies of Education |
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28 | (2) |
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Returns on Educational Investment |
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30 | (4) |
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Education and Economic Growth |
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30 | (1) |
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31 | (1) |
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Education and Socioeconomic Investment |
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32 | (2) |
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The Structure of School Governance in America |
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34 | (7) |
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Brief Historical Roots of American Education Beginning with the British Colonial Era |
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35 | (2) |
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Development of School Organization in America |
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37 | (4) |
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Sources of Fiscal Support for Schools |
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41 | (15) |
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Federal Support for Schools |
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44 | (1) |
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Federalism and Defense Education |
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45 | (1) |
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Federalism and Higher Education |
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46 | (1) |
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Federalist Interest in Justice and Education |
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47 | (2) |
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State Support for Schools |
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49 | (4) |
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Local Support for Schools |
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53 | (3) |
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What Constitutes Adequate and Equitable Funding for Schools? |
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56 | (10) |
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Origins of School Funding Challenges |
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56 | (1) |
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57 | (1) |
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58 | (1) |
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59 | (1) |
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Subsequent Federal Litigation |
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59 | (2) |
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61 | (1) |
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61 | (1) |
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Subsequent Failures in State Litigation |
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62 | (1) |
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Subsequent Successes in State Litigation |
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63 | (3) |
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Equality, Productivity, and Liberty in Public Education |
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66 | (1) |
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67 | (1) |
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68 | (1) |
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69 | (1) |
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69 | (1) |
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70 | (2) |
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3 Basic Funding Structures |
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72 | (35) |
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72 | (1) |
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The Context of Funding Schools |
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72 | (1) |
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What Is the Overarching Tax System? |
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73 | (10) |
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74 | (3) |
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77 | (4) |
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81 | (1) |
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81 | (2) |
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State Funding for Schools |
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83 | (1) |
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The Development of State School Aid Formulas |
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83 | (13) |
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86 | (1) |
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87 | (6) |
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93 | (2) |
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Full State Funding Grants |
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95 | (1) |
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Adjustments and Additions to Basic Aid Formulas |
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96 | (2) |
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96 | (2) |
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98 | (1) |
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98 | (2) |
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100 | (1) |
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101 | (1) |
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102 | (1) |
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103 | (1) |
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103 | (4) |
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PART II Operationalizing School Money |
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107 | (230) |
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4 School Funds: Accountability, Performance, and Professionalism |
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109 | (31) |
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109 | (1) |
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School Funds Accountability |
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109 | (1) |
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110 | (6) |
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Fiduciary Responsibilities |
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111 | (2) |
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The Purposes of Accounting |
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113 | (3) |
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Allocation in Education Budgets |
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116 | (3) |
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116 | (1) |
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116 | (1) |
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117 | (1) |
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117 | (1) |
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118 | (1) |
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119 | (17) |
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119 | (2) |
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121 | (8) |
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The Accounting Transaction |
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129 | (2) |
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131 | (1) |
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132 | (1) |
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132 | (3) |
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135 | (1) |
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136 | (1) |
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A Final Word Concerning Professionalism |
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136 | (1) |
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137 | (1) |
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137 | (1) |
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138 | (1) |
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139 | (1) |
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139 | (1) |
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140 | (34) |
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140 | (1) |
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140 | (1) |
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141 | (2) |
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143 | (5) |
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What Are the Common Approaches to Budgeting? |
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143 | (1) |
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143 | (1) |
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Percentage Add-on Budgeting |
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144 | (1) |
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145 | (1) |
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Planning, Programming, Budgeting, and Evaluation Systems |
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145 | (1) |
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Performance-Based Budgeting |
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146 | (1) |
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146 | (1) |
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Outcome-Focused Budgeting |
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147 | (1) |
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147 | (1) |
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Intermediate Observations About the Budgeting Model |
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148 | (1) |
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148 | (18) |
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151 | (2) |
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Envisioning Educational Programs |
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153 | (1) |
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154 | (9) |
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163 | (2) |
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Completing the Budget Process |
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165 | (1) |
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How Are Individual Schools Funded? |
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166 | (2) |
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What Is the Role of Stakeholders? |
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168 | (1) |
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169 | (1) |
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170 | (1) |
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171 | (1) |
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172 | (1) |
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172 | (2) |
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6 Budgeting for Human Resources |
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174 | (37) |
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174 | (1) |
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174 | (1) |
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The Human Resource Function |
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175 | (7) |
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Determining Staffing Needs |
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177 | (3) |
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Recruitment and Selection |
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180 | (1) |
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Other Human Resource Budget Matters |
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181 | (1) |
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Human Resource Compensation Policies and Procedures |
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182 | (16) |
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What Is the Role of Compensation? |
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182 | (1) |
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183 | (2) |
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185 | (3) |
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Basic Components of Collective Negotiations |
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188 | (1) |
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Costing-Out Salary Proposals |
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189 | (8) |
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197 | (1) |
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Other Issues in Human Resource Budgeting |
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198 | (6) |
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Alternative Reward Systems |
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199 | (1) |
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200 | (3) |
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203 | (1) |
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What Is the Role of Stakeholders? |
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204 | (1) |
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205 | (1) |
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206 | (2) |
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208 | (1) |
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208 | (1) |
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208 | (3) |
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7 Budgeting for Instruction |
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211 | (26) |
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211 | (1) |
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211 | (1) |
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212 | (1) |
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What Is Instructional Planning? |
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212 | (1) |
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District Mission and Goals |
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212 | (1) |
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213 | (1) |
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213 | (3) |
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How Are School Districts Organized? |
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214 | (1) |
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214 | (1) |
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214 | (1) |
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215 | (1) |
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Instructional Budget Concepts |
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216 | (6) |
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217 | (2) |
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219 | (1) |
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219 | (1) |
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School District Revenue Structures |
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220 | (1) |
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School Revenue Structures |
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221 | (1) |
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The Elements of Budgeting for Instruction |
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222 | (10) |
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222 | (2) |
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Determining Revenues and Educational Plans |
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224 | (1) |
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224 | (1) |
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224 | (7) |
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General Background Questions |
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231 | (1) |
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General Budget Questions (and Answers) |
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231 | (1) |
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232 | (1) |
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232 | (1) |
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233 | (1) |
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234 | (1) |
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235 | (1) |
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235 | (2) |
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8 Budgeting for Student Activities |
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237 | (17) |
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237 | (1) |
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237 | (2) |
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What Is the Role of Student Activities? |
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238 | (1) |
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239 | (9) |
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239 | (1) |
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240 | (1) |
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241 | (1) |
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What Are the Controls on Activity Funds? |
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241 | (1) |
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242 | (1) |
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Recommended Activity Fund Policies |
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243 | (1) |
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243 | (1) |
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244 | (1) |
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Internal Controls on Cash |
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244 | (1) |
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245 | (1) |
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What About Nonactivity Funds? |
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246 | (1) |
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247 | (1) |
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247 | (1) |
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247 | (1) |
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What Does an Activity Fund Report Look Like? |
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248 | (1) |
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248 | (2) |
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250 | (1) |
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250 | (2) |
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252 | (1) |
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252 | (1) |
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252 | (2) |
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9 Budgeting for School Infrastructure |
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254 | (32) |
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254 | (1) |
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School Infrastructure Needs in Perspective |
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254 | (1) |
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Nature and Size of School Infrastructure |
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255 | (26) |
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What Is the Role of Infrastructure in Public Schools? |
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256 | (1) |
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257 | (5) |
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How Is School Infrastructure Funded? |
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262 | (2) |
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264 | (1) |
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265 | (1) |
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265 | (1) |
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State Loans and State Bond Guarantees |
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266 | (1) |
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State School Building Authorities |
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266 | (1) |
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267 | (1) |
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How Is the Local Cost-Share Funded? |
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267 | (1) |
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268 | (1) |
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268 | (1) |
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269 | (2) |
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Infrastructure Planning and Facility Maintenance |
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271 | (1) |
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What Is the Role of Infrastructure Planning? |
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271 | (1) |
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272 | (1) |
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272 | (1) |
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Facility Planning and Programming |
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273 | (1) |
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274 | (1) |
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274 | (2) |
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What Is the Role and Nature of Maintenance and Operations? |
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276 | (1) |
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Organizing for Maintenance and Operations |
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276 | (1) |
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Determining Maintenance Needs |
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276 | (2) |
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Conducting Facility Operations |
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278 | (1) |
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The Role of the School Leader in Maintenance and Operations |
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279 | (2) |
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281 | (1) |
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281 | (1) |
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282 | (1) |
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283 | (1) |
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283 | (1) |
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284 | (1) |
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284 | (2) |
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10 Budgeting for Transportation and Food Service |
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286 | (29) |
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286 | (1) |
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286 | (2) |
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The Role of Auxiliary Services |
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287 | (1) |
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The Transportation Function |
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288 | (13) |
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What Are the Origins, Purpose, and Scope? |
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288 | (2) |
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What Is Transportation Law? |
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290 | (4) |
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How Is Transportation Funded? |
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294 | (3) |
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What Other Issues Are Relevant? |
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297 | (1) |
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Owning versus Outsourcing |
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297 | (1) |
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Technology and Transportation Services |
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298 | (1) |
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299 | (1) |
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300 | (1) |
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The Food Service Function |
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301 | (7) |
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What Are the General Issues? |
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301 | (1) |
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How Is Food Service Funded? |
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302 | (1) |
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302 | (2) |
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304 | (1) |
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304 | (1) |
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What Other Issues Are Relevant? |
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305 | (1) |
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305 | (1) |
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Organizing for Food Service |
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306 | (1) |
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306 | (1) |
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307 | (1) |
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308 | (1) |
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308 | (2) |
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310 | (1) |
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Case Study on Transportation |
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310 | (2) |
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Case Study on Food Service |
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312 | (1) |
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312 | (1) |
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313 | (1) |
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313 | (1) |
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313 | (1) |
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314 | (1) |
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314 | (1) |
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11 Budgeting for Legal Liability and Risk Management |
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315 | (22) |
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315 | (1) |
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315 | (1) |
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316 | (4) |
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The Derivation of School Authority |
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317 | (1) |
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United States Constitution |
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317 | (1) |
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318 | (1) |
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318 | (1) |
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319 | (1) |
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319 | (1) |
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320 | (1) |
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State Boards of Education |
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320 | (1) |
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320 | (1) |
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320 | (12) |
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321 | (3) |
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324 | (1) |
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324 | (1) |
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325 | (3) |
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328 | (1) |
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329 | (3) |
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332 | (1) |
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332 | (1) |
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333 | (1) |
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334 | (1) |
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335 | (1) |
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335 | (2) |
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PART III A View of the Future |
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337 | (44) |
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12 Trends and the Future of School Funding |
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339 | (42) |
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339 | (1) |
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339 | (1) |
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340 | (7) |
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A Persistent yet Changing Landscape |
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341 | (1) |
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The Dilemma of the Past, Present, and Future |
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342 | (1) |
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Liberty/Efficiency/Equality versus Social/Individual Benefits |
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342 | (1) |
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Federal and State Constitutions |
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343 | (1) |
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Tax Tolerance and Resistance |
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343 | (4) |
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Control of Agendas/Local Control |
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347 | (1) |
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347 | (28) |
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348 | (1) |
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349 | (2) |
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Challenges to Charter Schools |
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351 | (6) |
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357 | (5) |
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362 | (1) |
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363 | (1) |
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Tax Credits/Deductions and Tax Savings/Scholarship Accounts |
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364 | (8) |
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372 | (3) |
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375 | (1) |
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375 | (1) |
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376 | (1) |
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377 | (1) |
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378 | (1) |
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378 | (3) |
| Index |
|
381 | |
Daugiau apie elektronines knygas