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Financing education in a climate of change / Vern Brimley, Jr. Brigham Young University, Deborah A. Verstegen, University of Nevada, Reno, Rulon R. Garfield, Late of Brigham Young University

Author
Brimley, Vern
Published
Boston : Pearson, [2016]
Edition
Twelfth edition.
Physical Description
xv, 397 pages ; 24 cm
Additional Creators
Verstegen, Deborah A. and Garfield, Rulon R.

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Contents
Machine generated contents note: Education as Human Capital -- Creation of Wealth and Education -- Education: An Important Industry -- A Public-Sector Responsibility -- Economics and Social Progress -- Education Produces Non free Services -- Education Stimulates Economic Growth -- The Scope of Educational Services -- The Marginal Dollar Principle -- The Point of Diminishing Returns -- Economic Benefits of Education -- Increasing Expenditures and the Economy -- Education Expenditures Benefit Individuals and Society -- Noneconomic Benefits of Education -- Education Produces External Benefits -- Exclusion or Free Rider Principle -- Externalities Justify the Ability Principle -- Taxation and Education -- Cost-Quality Relationship in Education -- Summary -- Assignment Projects -- Selected Readings -- Endnotes -- Societal Impact on Educational Needs -- Education Deserves High Priority -- The Public Wants Good Schools -- The Increasing Costs of Education -- Goals Have Increased -- Demographic and Social Influences -- Effects of Inflation/Deflation -- Scarcity and High Cost of Energy -- The Consequences of Not Educating People Adequately -- Illiteracy -- Unemployment -- Poverty and Low Income -- Military Service Incapability -- Prison Incarceration -- Health and Education -- Society Suffers the Effects of Poor Education -- A Question of Priorities -- Equality and Adequacy Not Yet Attained -- Underinvestment Is Poor Economy -- What Is the Cost of an Adequate Education? -- Summary -- Assignment Projects -- Selected Readings -- Endnotes -- Inequalities in Financing Education -- Equity Issue Revisited -- Quality and Fiscal Equity -- Equity: An Objective of School Finance Reform -- Equity for Children -- The Weighted-Pupil Approach -- Equity at the School Level -- Equity for Taxpayers -- Unequal Assessments -- General Classifications of Taxes -- Measures of School District Wealth -- Assessed Valuation per Pupil -- Assessed Valuation per Capita -- Income Tax -- Wealth Tax -- Statistical Approaches to Equalization -- Historical Influences on Equity -- Local District Funding -- Flat Grants -- Equalizing Grants -- The Equalization Principle -- Improving State Equalization Practices -- Foundation Program Variations -- The Impact of Average Daily Attendance on Equity -- The Changing Climate and Current School Finance Practices -- Summary -- Assignment Projects -- Selected Readings -- Endnotes -- 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 -- Sparsity Factors -- Density Factors -- Special Education Weightings -- Funding for Low-Income Students and English Language Learners -- Funding for English Language Learners -- Gifted and Talented Education Funding -- Funding for High-Cost Programs and Districts: Career and Technical Education -- Other Individual Student Needs and Characteristics -- Summary -- Assignment Projects -- Selected Readings -- Endnotes -- The Taxation System -- All Citizens Owe Taxes -- Tax Equity -- Education-Financed by Government -- Characteristics of a Good Tax System -- Equity and Ability-to-Pay -- Adequacy of Yield -- Costs of Collection -- Tax Shifting: Impact and Incidence -- Neutrality -- Predictability -- Taxes for Education -- Income Tax -- Sales Tax -- Property Tax -- Historical Use -- Assessment Practices -- Unfairness of the Property Tax -- Other Criticisms of the Property Tax -- Personal Property Taxes -- Excise Tax -- Severance Tax -- Other Funding Sources -- Lotteries -- Private Foundations -- School-Business Partnerships -- Potential New Taxes -- E-Commerce and Internet Sales -- Value-Added Tax -- Summary -- Assignment Projects -- Selected Readings -- Endnotes -- Changing Rural-Urban Influence on Education -- Basic School District Administrative Units -- The Administration of Local School Districts -- Local Control by Contract -- Local Control Not Guaranteed -- Local Control and Tax Shifting -- Excessive Reliance on Property Taxes -- Municipal Overburden -- Local Nonproperty Taxes -- 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 -- Summary -- Assignment Projects -- Selected Readings -- Endnotes -- Early Development of State Responsibility -- Development of Decentralized Educational Systems -- Development of School Finance Policies -- Land Grants and Other Nontax Funds -- Early Taxation Patterns -- Developmental Stages of School Finance -- Period 1: Emphasis on Local Responsibility -- Period 2: Early Grants and Allocations -- Period 3: Emergence of the Foundation Program Concept -- Period 4: Refinement of the Foundation Program Concept -- Period 5: Power Equalization -- Period 6: Shift of Emphasis and Influence and Special Needs Funding -- Period 7: A Focus on Adequacy -- The Varying State Programs -- California -- Florida -- Utah -- Vermont -- State Ability to Support Education -- Summary -- Assignment Projects -- Selected Readings -- Endnotes -- Federalism -- Historical Role of the Federal Government -- U.S. Department of Education -- Education and U.S. Presidents -- Constitutional Role -- Evolution of Federal Interest -- Block Grants, Categorical Aid, and General Aid -- The Elementary and Secondary Education Act (ESEA) -- Individuals with Disabilities Education Act (IDEA) -- Race to the Top -- Payments in Lieu of Taxes -- Federal Expenditures -- Fiscal Advantages and Disadvantages -- Neutral Position -- Increased Governmental Services -- The Future of Federal Aid to Education -- Summary -- Assignment Projects -- Selected Readings -- Endnotes -- Three Waves of School Finance Litigation -- The First Wave of School Finance Litigation -- San Antonio Independent School District v. Rodriguez -- Serrano v. Priest -- The Second Wave of School Finance Litigation -- Robinson v. Cahill -- Washakie County School District v. Herschler -- The Third Wave of School Finance Litigation: A Shift from Equity to Adequacy? -- Rose v. Council for Better Education -- Helena Elementary School District No. 1 v. State -- Edgewood v. Kirby -- Abbott v., Burke -- Other Significant Court Cases -- Second-Generation Adequacy Cases -- Impact of School Finance Litigation over Time -- Pressure for Reform -- California's Proposition 13 -- Finance Reform or Tax Reduction? -- Court Decision Guidelines -- Summary -- Assignment Projects -- Selected Readings -- Endnotes -- The Law and Church-State Relations -- Legal Provisions for Separation -- The Courts and the Child- Benefit Theory -- Other Court Action -- Educational Choice -- Charter Schools -- Education Vouchers -- Tax Credits -- Controversy Not Solved -- Summary -- Assignment Projects -- Selected Readings -- Endnotes -- 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 -- Pay-as-You-Go Financing -- Building Reserve: Sinking Fund -- School Bonding Practices -- Serial Bonds -- Straight-Term Bonds -- Callable Bonds (Redeemable Bonds) -- Registered Bonds -- Bonding Rates -- Bond Sales -- Bonding Power -- Bond Attorney -- Bonds Are Debentures -- Amortization Schedules -- Refunding Bonds -- Bonding Authorities -- Other Alternatives -- Impact Fees -- Summary -- Assignment Projects -- Selected Readings -- Endnotes -- Evolution of Budgetary Practices -- Budgeting Developed Slowly in America -- The Budget's Three Dimensions -- Development of a Systems Approach to Budgeting -- District and School Budgetary Approaches -- Line-Item Budgeting -- Performance Budgeting -- Program and Planning Budgeting Systems (Program Budgeting) -- Zero-Based Budgeting -- Site- Based Budgeting -- Outcome-Focused Budgeting -- District-Level Budgetary Practices -- Determining the Educational Program -- Preparing the Budget Document -- The Budget Hearing -- General Provisions of the Budget -- Administering the District Budget -- Evaluation of the Budget -- The Budget Calendar -- School/District Coordination -- Budgeting at the School Level -- Activity Funds -- Challenge of Leadership -- Summary -- Assignment Projects -- Selected Readings -- Endnotes -- The School Accounting System -- Principles -- The Changing Accounting Environment -- Comprehensive Annual Financial Report -- Governmentwide Statements -- Individual Fund Statements -- Notes to the Financial Statements -- State Reports -- Other Reports -- Characteristics of Governmental (Fund) Accounting -- Types of Funds -- Encumbrance Accounting -- Cost Accounting -- Accrual Accounting -- Receiving and Depositing Funds -- Expending School Funds -- Auditing -- Purposes -- Kinds of Audits -- Selecting an Auditor -- Protecting School Funds -- Surety Bonds -- Summary -- Assignment Projects -- Selected Readings -- Endnotes -- Increased Safety Hazards -- The Business Office -- Supplies and Equipment -- Purchasing -- Policies Governing Purchasing -- Standardization -- Quantity Purchasing -- Bidding -- Supply Management -- Supply Storage -- Distribution of Supplies and Equipment -- Risk Management -- Insurance -- School Board Responsibility -- Basic Principles -- Main Types of Insurance -- Coinsurance -- Transportation -- School Food Services -- Summary -- Assignment Projects -- Selected Readings -- Endnotes -- The Expanded Role of Human Resources Administration -- Teacher Compensation -- Teacher Salary Issues -- Benefits -- Certification -- Pay-for-Performance-Merit Pay -- Additional Issues -- Teachers and School Finance -- The Changing Assignments of Teachers -- The Impact of Technology -- Teacher Turnover -- Administrative and Supervisory Salaries -- Noncertificated Personnel Salaries -- Payroll Policies and Procedures -- Government Influence -- Summary --, and Contents note continued: Assignment Projects -- Selected Readings -- Endnotes -- 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 -- Endnotes.
Summary
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.
Subject(s)
ISBN
9780133919783
0133919781
Bibliography Note
Includes bibliographical references and index.
View MARC record | catkey: 18897475