The vast majority of U.S. school districts are considered independent and have taxing authority; the remaining districts rely on revenue and budgetary approval from their local government. In the latter case, localities often use some form of negotiated process to determine the amount of revenue their school districts will receive. Typically, a school district develops a budget based on its projected needs and wants, often exceeding what it actually expects to get. The local government announces a prospective revenue transfer for the schools--an amount that is often lower than what it will likely provide. Like other school districts in Virginia, Prince William County Public Schools (PWCS) depends on the county government for overall budget appropriation and for a share of local revenues. This school district uses a revenue-sharing agreement with the county government to reduce animosity, add transparency, and enhance revenue forecasts.