Pennsylvania public school districts are largely funded through basic education subsidy for providing educational services for resident students and non-resident students who are placed in residential programs within the school district boundaries. Non-resident placements occur through, but are not limited to, adjudication proceedings, foster home placements, county children and youth service agencies, and medical necessity. The process by which resident and non-resident student attendance and school district membership is reported on an annual basis to the Pennsylvania Department of Education for payment of subsidy to school districts is referred to as child accounting. This mixed-method study examined if the use of existing school district documented written procedures for collecting, verifying and reporting annual child accounting state report data to the state, could predict a Pennsylvania public school district's ability to maximize on receipt of child accounting subsidy payments. The results of this study found that the use of documented written procedures did not significantly predict a school districts ability to maximize on state subsidy payments. Moreover, the study found that the years of experience in child accounting, complexity in child accounting reporting, and position classification of the child accountant were not significant predictors for maximizing state subsidy payments. The statistical data of the study does indicate that making recent changes to child accounting practices is a significant predictor of subsidy maximization. The interview results indicated that strategies surrounding practice, procedure, and communication affect school districts ability to maximize on state subsidy payments. Examples of these practices, procedures, and communication strategies are included in this study. [The dissertation citations contained here are published with the permission of ProQuest LLC. Further reproduction is prohibited without permission. Copies of dissertations may be obtained by Telephone (800) 1-800-521-0600. Web page: http://www.proquest.com/en-US/products/dissertations/individuals.shtml.]