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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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