This study identified the use of intergovernmental cooperatives in Illinois school districts as a resource to improve the budget process. More specifically, the study focused on the types of intergovernmental cooperatives in Illinois school districts and the reason for entering into the cooperatives. The results of this research suggest that Illinois schools have entered into a variety of intergovernmental cooperatives and that a relationship exists between the reasons for entering an intergovernmental cooperative and type of district as well as the size of district. [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.]