BASIC FACTS WERE COLLECTED WHICH ARE INTENDED TO PROVE HELPFUL IN IMPROVING FISCAL POLICIES OF SCHOOLS IN LARGE CITIES. IT IS RECOMMENDED THAT FINANCIAL NEEDS BE ESTIMATED TO OPERATE GIVEN PROGRAMS AND SERVICES FOR A PARTICULAR SCHOOL POPULATION IN TERMS OF THE COSTS OF STAFF, BUILDINGS, AND FACILITIES. IN THIS INSTANCE A MINIMUM OF 50 PROFESSIONALS PER 1,000 PUPILS WAS CHOSEN AS A STANDARD. THOUGH NOT CONSIDERED TO BE ADEQUATE, IT WAS VIEWED AS A FEASIBLE GOAL TO BE ACCOMPLISHED IN FIVE YEARS IF ADEQUATE FUNDS WERE AVAILABLE. AN ALTERNATIVE ESTIMATE WAS PREPARED FOR COMPARATIVE PURPOSES. THE AVERAGE PUPIL-STAFF RATIOS, AVERAGE SALARIES AND OTHER EXPENSES OF 1960 WERE APPLIED TO PROJECTED ENROLLMENTS FROM 1960-1965. ADDITIONAL OUTLAY WAS ESTIMATED ON THE BASIS OF PUPIL-STAFF RATIOS IN 1960. BOTH OF THESE STANDARDS WERE USED TO PROJECT OPERATING AND CAPITAL EXPENSES. THE ACTUAL PUPIL-STAFF RATIOS OF 1960 WERE CHOSEN TO DISCOVER WHETHER OR NOT SUFFICIENT FUNDS WOULD BE AVAILABLE IN THAT YEAR TO ACCOMMODATE INCREASING ENROLLMENT. THE PUPIL POPULATION WAS FOUND TO BE INCREASING AT A FASTER RATE THAN REVENUE. THE STUDIES REVEALED THAT IN MOST OF THE GREAT CITIES, SMALL SCHOOLS COST MORE PER PUPIL THAN LARGE ONES, THAT PER PUPIL COSTS INCREASE PROGRESSIVELY FROM ELEMENTARY THROUGH SENIOR HIGH SCHOOL, AND THAT THE PERCENTAGE DISTRIBUTION AND AMOUNTS OF SPACE PER STUDENT DIFFER AMONG TYPES OF SCHOOLS. IT IS BELIEVED THAT SALARY PAYMENTS TO STAFF CAN BE PRORATED AND THAT ACCOUNTING PRACTICES CAN BE ESTABLISHED TO PRORATE MOST OTHER EXPENDITURES. TABLES AND CHARTS ACCOMPANY THE TEXT. (GREAT CITIES INCLUDED WERE--BALTIMORE, BOSTON, BUFFALO, CHICAGO, CLEVELAND, DETROIT, HOUSTON, LOS ANGELES, MILWAUKEE, NEW YORK, PHILADELPHIA, PITTSBURGH, AND ST. LOUIS).