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The purpose of this exploratory study in school finance was to examine the relationship between transferred capital funds and budgeting practices for select public school districts in Arizona. Three major research questions were derived to examine public school fiscal management relative to budgeting efficiency, lapsing and depletion funds. The three research questions are as follows: (1) What variables can identify and are likely to maximally contribute to school districts' budget expenditures falling within a plus/minus 2% range of the adopted budget? (2) What factors would be maximally associated with school districts having either a credit or deficit ending fund balance in the general operations budget? (3) What variables are likely to maximally contribute to school districts budgeting practices leading to increased or decreased capital levy fund balance? A systematic stratified sample of 31 school districts constituted the study group. Discriminant Function Analysis was used in the statistical treatment of 11 discriminant variables for six budget classifications. Each hypothesis was rejected at the .01 level of significance. Capital Transfer Funds indicated maximum contribution in differentiating school budget groups which were within the plus/minus 2% range of the adopted budget. For the second research question and hypothesis, Revenue, in linear-combination with Beginning Fund Balance and expenditure, evidenced maximum ability to differentiate the credit fund balance. Capital Transfer Funds added minimal ability to discriminate budget groups. For the third hypothesis, Revenues, Expenditures, and Capital Transfer Monies indicated high ability to discriminate budget groups. Capital Transfer Monies, however, was statistically spurious.

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The dissertation examines the effects of equalization on Arizona unified school districts. Data was collected from three time spans, 1979 to 1981, the period of time before the passage of equalization legislation; 1982 to 1986 the period of time that equalization took place; and 1987 and 1988 the period after equalization was to have been fully realized. The study uses six measurements of equalization. The Range of Revenue per student was found to indicate a slight in inequality. The Federal Restricted Range Ratio also indicated a slight trend toward inequity. Inequity has decreased from 1.79 in 1979 to 1.47 in 1988. The data became erratic during the period of time that equalization was taking place. Both the Range of revenue and the Federal Restricted Range Ratio are relatively invalid measurements of equity. The Coefficient of Variation, a much better measure, indicated on overall trend toward increased equity. The Coefficient of Variation was.35 in 1979 and.29 in 1988. The McLoone Index, a widely used measure of equity, indicated that the State of Arizona has had a high degree of equity throughout the study; it was.92 in 1979 and.91 in 1988. The Lorenz Curves that were produced and the Gini Coefficients gave further indication that the State has had substantial equity throughout the study. In 1979, the Gini Coefficient was.04 and.03 in 1989. The results of the data indicate that there was little effect on equalization of unified districts in Arizona from the passage of HB 2013 in 1980. Immediately after the passage of the law, the data became more erratic, but equity did not increase substantially. The reason there was little effect on equity is thought to be because the degree of equity as measured by the Coefficient of Variation, McLoone Index, and the Gini Coefficient was so great that any increase in equity would be very difficult. The McLoone Index indicated equity was within 12% of perfect equity and the Gini Coefficient indicated equity was within from 1% to 4% of perfect equity.