ERIC Number: ED364987
Record Type: RIE
Publication Date: 1993
Reference Count: N/A
Understanding School Finance: A Basic Guide for Pennsylvania School Directors. [Revised.]
Davare, David W.; And Others
This book is designed to serve as a comprehensive resource on all aspects of school finance for Pennsylvania educators. Chapter 1 provides a historical overview of Pennsylvania school finance. The next three chapters examine the local, state, and federal sources of revenue. The fifth chapter explains the components of Pennsylvania's mandatory system of school-district accounting, and the sixth chapter describes financial management and planning. Chapters 7 and 8 examine developing a budget cycle and conducting district audits. The ninth chapter discusses fiscal administration--its roles, duties, and activities, and the final chapter offers a historical overview of distressed school districts. Appendices contain a bibliography, the Pennsylvania Public School Code of 1949, samples of policies, vital statistics on budget decisions, a sample budget review and analysis, guidelines for auditing student-activity funds, and a glossary. (LMI)
Descriptors: Accountability, Accounting, Budgets, Educational Finance, Educational Planning, Elementary Secondary Education, Federal Aid, Financial Audits, Income, School District Spending, School Funds, State Aid, State Standards
Pennsylvania School Boards Association, 774 Limekiln Road, New Cumberland, PA 17070-2398.
Publication Type: Books; Guides - Non-Classroom; Collected Works - General
Education Level: N/A
Audience: Administrators; Practitioners
Authoring Institution: Pennsylvania School Boards Association, New Cumberland.