Last edition Elsevier This new edition of the classic text in the field of school finance retains the practical tone and superior presentation that made the previous editions best sellers, while presenting the most up-to-date information and material available on key subjects. Here readers get a firm, balanced look of all facets of financing education, clarified and reinforced through numerous clear tables, figures, and key concept lists, and a tone and presentation that illustrates even the most difficult concepts. The new Twelfth Edition of Financing Education in a Climate of Change includes information on hot button topics such as the economics of education, recent court decisions 50-state comparison tables, the Common Core State Standards, and the ongoing debate about school vouchers, tax credits, and charter schools.
Last Edition
ISBN 13: 9780133919783
Imprint: Pearson Education Limited
Language: English
Authors: Vern Brimley
Pub Date: 01/2015
Pages: 416
Illus: Illustrated
Weight: 570.00 grams
Size: h 190 x 230 mm
Product Type: Softcover
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- • Readers see the complete picture of the economy of education through a balanced perspective that takes both the student and the taxpayer into consideration.
- • In addition to the authors’ practical tone and superior presentation, the ideas of education finance are further clarified through extensive charts and tables that illustrate complex concepts and comparisons.
- • NEW! Readers are completely up to date on the changing issues and information surrounding school finance as it is influenced by public demand, legislative action, and the courts through:
- • Updated tables, figures, and references throughout;
- • Expanded material and new information on the following school finance issues:
- Dr. Vern Brimley/ He has been a public school administrator for over 30 years, retiring as administrative assistant to the superintendent of Provo City Schools. He has been director of federal programs, purchasing, research, public relations an elementary teacher and principal. He served on the State of Utah committee delegated by the Utah State Legislature to study the Utah School Finance system giving several presentations to the committee. Twelve major changes resulted from this study, including equalization of capital outlay budgets. Dr. Brimley 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. The Kettering Foundation designated him as an Innovative Educator. He has been a consultant for the Utah State Legislature Education Committee and was liaison with that body while with Provo schools. He has been a consultant for several school districts
- Chapter 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 * Taxation and Education * Cost-Quality Relationship in Education
- Chapter 2 The Need for Adequate Funds
- Societal Impact on Educational Needs * Education Deserves High Priority * The Public Wants Good Schools * The Increasing Costs of Education * Demographic and Social Influences The Consequences of Not Education People Adequately * Society Suffers the Effects of Poor Education * What is the Cost of an Adequate Education?
- Chapter 3 Financing Education Equitably
- Inequalities in Financing Education * Equity: An Objective of School Finance Reform * Equity at the School Level * Measures of School District Wealth * Historical Influences on Equity * The Equalization Principal * Improving State Equalization Practices * Foundation Program Variations * The Impact of Average Daily Attendance on Equity * The Changing Climate and Current School Finance Practices
- Chapter 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 Weightings
- Chapter 5 Sources of Revenue
- The Taxation System * Education- Financed by Government * 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
- Chapter 6 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 * Measure of Local Taxpaying Ability * Local, State, and Federal Tax Responsibility
- Chapter 7 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
- Chapter 8 Federal Interest in Education
- Federalism * 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
- Chapter 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
- Chapter 10 Public Funds and Nonpublic Schools
- The Law and Church-State Relations * Educational Choice * Controversy Not Solved
- Chapter 11 Financing School Facilities
- Early Capital-Outlay Programs * The Need * Current Capital-Outlay Rulings * State Support * Equity in Financing Educational Facilities * The Federal Government and Capital Outlays * Capital-Outlay Finance Plans * School Bonding Practices * Other Alternatives * Impact Fees
- Chapter 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
- Chapter 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
- Chapter 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
- Chapter 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
- Chapter 16 The Road Ahead in School Finance
- The Past as Prologue * The Continuing Climate of Change * Investments in Education * Improvements in Education * The Future of Public School Finance * Unresolved Issues * Some Characteristics of Educational Structure * School Finance Goals * The Challenge
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