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ERIC Number: ED021322
Record Type: RIE
Publication Date: 1966-Nov
Reference Count: 0
Tax Limitation and Fiscal Responsibility of School Boards.
Vincent, William S.; Bernardo, Charles M.
IAR-Research Bulletin, v7 n1 Nov 1966
The results of a statistical analysis of 498 school districts are analyzed in terms of the fiscal responsibility of school boards. Since a method of budget approval is being examined, the criterion adopted (composite fiscal performance) is one that measures the performance of the school board in obtaining funds to operate the schools. Composite fiscal performance is made up of ten measures derived from net current expenditure per pupil, teachers' salaries, amount raised locally, and fiscal growth indices. Various independent variables including fiscal independence, fiscal dependence, public vote in budget approval, and tax limitation were examined in relation to composite fiscal performance. The results show that, in obtaining funds locally, school districts with fiscally independent boards operating without tax limits are superior to school districts with fiscally dependent boards operating with tax limits. (HW)
Publication Type: N/A
Education Level: N/A
Authoring Institution: Columbia Univ., New York, NY. Inst. of Administrative Research.