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The problem of this study is to determine the desirable characteristics of a sound program for financing Texas public school buildings--commensurate with need and with an equitable relation between state and local effort.

Since the economic index is one of the two instruments which are so important to the financing of every school district of the state, and since the index is a hypothetical measure, it should be studied at regular intervals. Therefore, the purpose of this study is to re-examine the economic index used in Texas school finance for the purpose of determining its validity.

This study examines expenditure allocation patterns of two Texas school districts that experienced diverging enrollments in relation to each other over eight school years. Expenditure allocations to general and specific operational areas and various student groups are examined in relation to changes in enrollment. In addition, how expenditures per student changed as a result of increasing and decreasing enrollment is explored. Ratio analysis, based on the percentage contribution to total General Fund expenditures, determined the changes in expenditure allocations to operational areas and student groups. These changes are compared to changes in enrollment. Expenditure per student calculations are made using inflation-adjusted data and regression analysis, employing Pearson's r, determines how well enrollment changes explain changes in expenditures per student. Results indicate that increasing and decreasing enrollments had little effect on how the districts allocated general and specific resources as no significant relationships were noted. Resources allocated to basic instructional services, which served the largest number of students, were indicative of the direction of enrollment suggesting that students in districts with increasing enrollment garner more resources. Total expenditures per student showed no correlation in the decreasing enrollment district and a marginally strong positive relationship in the increasing enrollment district. The empirical findings did not support the inverse relationship between enrollment and expenditures per student referenced in the literature. The findings suggest that in addition to enrollment, there are other factors at work that dictate how resources are allocated. In addition to determining these other factors, incorporating the district's federal budgets into the analysis to determine if the inclusion of all available resources would significantly alter the findings of how each district allocated resources as a result of changes in enrollment is warranted. / text

It is the purpose of this study to discover and report a sound method of distributing the public school funds of Texas. This investigation will discuss present-day practices in distributing the public school funds, and where advisable will make recommendations to secure more adequate distribution.

The main purpose of this study was to determine the effect of Texas House Bill 72 on equalization of finances in the public school districts of Texas. House Bill 72 is a finance reform bill which was passed by the Texas Legislature during the Summer of 1984. This study involves basically three steps. First, current criteria for equity as defined by school finance "experts" and recent definitive court decisions were determined. Second, financial data from the Texas Education Agency were statistically analyzed for the 1984-1985 school year. Third, the statistical analysis was used to determine if the current Texas school finance plan meets the current criteria for equity. The population used in the study was 1,068 school districts. Based on the findings of this study the following conclusions were drawn. 1. The use of a per capita flat grant by the Texas Public School Finance System contributes to the unequalizing of financial resources available to school districts. 2. School districts with greater property index values are required to exercise very little effort toward the support of their public schools. 3. School districts with high property index values tend to have lower effective tax rates and high per-pupil expenditures. 4. School districts of least wealth exercised substantially more local tax effort in support of educational programs in their schools than more wealthy school districts. 5. School districts with low property index values are almost entirely dependent upon the Foundation School Program monies to provide the educational opportunities available within the school district. 6. The disparities in local tax effort, per-pupil expenditures, and revenues are attributable primarily to the school district's heavy reliance on local property wealth. 7. A completely perfect system of equalization would be full state funding with monies distributed to districts on an educational needs basis.

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This study analyzes budgets of Texas school districts experiencing declining enrollments, as opposed to districts with increasing or steady enrollments. This study identifies how schools are expending funds to meet those needs while dealing with enrollment changes. A total of 924 school districts are studied. The changes in average daily attendance from 1993-1994 to 2003-2004 are used to categorize each district as having increasing, stable, or decreasing enrollments. The total dollar amount expended is compared to the total number of students in each district to determine the amount expended per student. The amounts expended for special education career and technology education, bilingual education, and compensatory education are compared to the number of students being served by those programs to determine a dollar amount that can also be compared from the 1993-1994 and 2003-2004 school years. The per-student expenditures for each educational program are compared to the overall per-student expenditures in each enrollment category (increasing, stable, decreasing). The study reveals no clear pattern of change in the comparison of overall spending to individual program spending as district enrollments fluctuated.

The purpose of this study is to attempt to determine a sound source of public school revenue in the state of Texas.

A three-district case study was conducted to determine the effects of the 50-cent debt test on fast-growth Texas school districts. The 50-cent debt test for Texas schools came into existence as part of Senate Bill 351 in 1991. Prior to the passing of Senate Bill 351, districts in Texas were limited to issuing 10% of their assessed valuation. Of the 75 school districts that currently meet the criteria to be considered a fast-growth district, 15 of the districts had an Interest and Sinking tax rate of $0.50 in 2014. Also, 33 of the 75 districts had an Interest and Sinking tax rate of $0.40 or higher in 2014. The 50-cent cap on the interest and sinking fund tax rate for districts is arbitrary and inefficient. The limit does not take into account a district's enrollment growth or the wishes of local taxpayers who might vote to authorize debt to build additional facilities or a higher tax rate to pay down debt sooner. Over the past 20 years, Texas voters have approved $96.7 billion of the $118.4 billion resulting in over 81% of funding sought for facilities being approved. The issuance of the approved bond authorization by these voters is governed by the Texas Attorney General's Office, and local districts must pass the 50-cent test by statute. This study examined the impact the 50-cent test has had on three districts through interviews with district staff, and by analyzing and comparing enrollment and various financial data. Specifically, property values, bond types and terms, as well as project delays and operating budgets were assessed.