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The purpose of this study was to examine district level financial data to assess equity across districts, to compare equity benchmarks established in the literature using selected functions from the state's financial database, and to determine the predictive value of those functions to the Texas Assessment of Academic Skills (TAAS) tests of 1997.

The problem with which this investigation is concerned is that of determining the degree to which fiscal disparity in Texas school districts affects debt service, as well as maintenance and operation and local enrichment. This study has four main purposes: to determine whether the poor school districts are exerting more or less effort for debt service, maintenance and operation and total taxation than are the wealthy districts; to determine how the size of Texas school districts is related to district wealth; to determine the number of Texas school districts that do not levy a tax for debt service; and to provide information for persons interested in school finance matters—namely, legislators, educators, students of finance and lay citizens who may or may not be property taxpayers.

The purpose of this study was to review and explore the concept of lease purchase financing for the construction of new facilities in Texas. It sought to determine the impact of lease purchase financing and the characteristics of those districts that have utilized lease purchase financing for the purpose of new school construction. A two pronged approach was used for the study, both quantitative and qualitative. The study examined all school districts that utilized lease purchasing and examined various traits of the districts. Data was acquired from the Texas Education Agency and the Texas Bond Review Board. The qualitative portion of the study included interviews with superintendents of nine different Texas school districts that have utilized lease purchase financing. The study concluded that lease purchase districts were generally small school districts that were property poor and have high property tax rates. The study also concluded that the major reason for districts to use lease purchase financing was to avoid having to hold an election in order to gain approval for the sale of traditional general obligation bonds. Another factor identified was the availability of state funds through the state Instructional Facility Allotment. The study also concluded that while districts sought to provide better programs for their students through better facilities, that students actually suffer due to instructional funds being used for the payment of long term debt.

School finance is the topic of numerous research studies; printed in newspapers and magazines, heard on the radio and television, and frequently spoken among educators throughout the nation. Anyone dealing with education is searching for methods of obtaining additional funds for projects and supplies; and even adding money directly to school districts' budgets. To better understand the importance of searching for additional funds to supplement the annual school districts' budgets, this study examines four sources for obtaining financial assistance: partnerships, fundraising, foundations, and local source venues. Participants include 10 school districts in the state of Texas having only a single high school campus; five Chapter 41 school districts and five Chapter 42 school districts. Two school districts are selected from each classification level: A, AA, AAA, AAAA, and AAAAA. One Chapter 41 (wealthy) district will be compared with one Chapter 42 (poor) school district within the same classification level. The five selected Chapter 41 school districts are above the equalized wealth limit of $305,000 per weighted average daily attendance. Data gathering procedures utilize a purposive case study by interviewing administrators in each of the school districts; studying Texas Education Agency's School Report Card, each school district's Actual Financial Data Report; sending a survey to a district administrator within each school district; gathering data from the directors of partners-in-education or adopt-a-school programs; reviewing financial records from booster clubs and education foundations; and studying financial audits for each of the school districts. This study looks at the dependency on outside financial assistance to further educational endeavors, whether they are for enrichment purposes or for extended educational pursuits. The study examines how each school district utilizes some combination of supplements to obtain additional funds for their annual budgets, whether the district is classified as Chapter 41 or 42. Using the actual financial data records for each school district, per-pupil revenue is determined. Not all school districts have access to education foundations, and not all school districts rely on business partners in education. Yet, all school districts receive assistance from local parent-teacher organizations and booster clubs and allow fundraising efforts among the various campuses. All school districts have access to local support venues, even though some are quite limited. Overall, these four areas of obtaining additional funds make only a small percentage of impact upon the majority of the school district's budgets. Yet, some of the school districts are impacted by these revenue sources as much as the percentage of federal aid received.

The purposes of this study were to: (a) determine the effects of Senate Bill 7 on expenditures in Texas school districts, (b) compare similarities and differences in expenditures among property-poor, medium-wealth, and wealthy-districts, (c) analyze spending patterns in light of equalization efforts, and (d) provide useful data to researchers in the area of equalization and adequacy.

The purpose of this 4-case study was to determine the significance of the effects of the recapture legislation in Texas upon the quality of schools as perceived by administrators in participating school districts, including those surrendering funds (Chapter 41) and those receiving funds (Chapter 42). The recapture provision requires districts above a designated level of property wealth to surrender excess funds to be appropriated to districts with property wealth below a designated level. The study solicited administrators’ perceptions in both district types as to whether the changes in funding have significantly affected the quality of their schools. Using University Scholastic League classifications as a guideline for size, 2 Chapter 41 districts, and 2 Chapter 42 districts, 1 small and 1 large of each type, were selected to participate. Variables included 5 indicators of schools quality that are repeatedly mentioned in literature concerning effective schools: curriculum, climate, leadership, facilities, and safety and security. A review of literature included the historical development of public school finance systems as well as studies of the effects of efforts to equalize funding upon both the financial health and academic performance of schools. A weak link or no link between funding systems and student performance or financial health was indicated. This study supported these conclusions with both Chapter 42 districts; however, there was a discrepancy between the perceptions of administrators in the two Chapter 41 districts, indicating a need for further study. The unique aspects of this study are that it solicited directly the perceptions of acting administrators and that it included administrators in districts receiving funds to determine how those funds are being used and whether they have a significant effect upon school quality.

The purpose of this study was to determine the impact of Senate Bill 351 on public school finance equity in Texas and to provide information to those concerned with the financing of schools in this state. Data provided by the Texas Education Agency were used to determine differences in expenditures per student and local tax rates before and after the implementation of Senate Bill 351.

Using a case study approach, this investigation focused on the decision-making processes involved in developing budgets in two Texas school districts following a tax limitation, or rollback, election. Factors influencing the decision-making processes included the rollback election's outcome in each district, the participants, the perceptions participants held of themselves, the perceptions participants held of others in the district and community, the decisions made, and the factors influencing participants' decisions. Two Texas school districts were selected as subjects of this study which used qualitative data collection methods. In one school district, the rollback election passed. In the other, it failed. Data collection included observations of school board meetings and budget workshops. Structured interviews of school board members and administrators, pro- and antirollback proponents, and newspaper editors were conducted. Questions focused on the budgetary decision-making processes before and after the rollback elections. They also solicited information fromsubjects regarding rollback elections, the factors precipitating the rollback elections and the impact of the rollback election campaign upon each school district. Document analyses were triangulated with the observations and interviews to identify the factors influencing the budgetary decision-making process. Following the rollback elections, school officials in both districts adopted a conservative approach to budgetary decision-making. In both districts, school board members and administrators listened more carefully to citizens' concerns. Citizen finance committees were formed in both districts following the rollback elections to receive community input into the 1989-90 budgets. The decision-making processes in both districts were influenced by school board members' and administrators' personal philosophies, the presence or absence of long-range district goals, and pressures to finance unfunded and underfunded state mandates. The budget documents produced in both districts following the rollback elections reflected a commitment to funding curricular rather than extracurricular programs. School officials protected teachers' and support staffers' salaries, recognizing the importance of maintaining employee morale.

The purpose of the study was to examine district, campus, and community determinants of principal’s salaries using a spatial econometric framework. Among the district variables business tax (p = 0.001), property tax (p < .01), and the Herfindahl Index (measure of competition) were statistically significant indicators of principal salaries. The results suggest that more affluent districts tend to pay principals higher salaries, which was expected. Regarding campus characteristics, the percent of economically disadvantaged was not a statistically sound indicator (p = 0.468), but campus enrollment was significant (p = <.01). Interestingly as the percentage of economically disadvantaged students increased, the principal salary decreased. In contrast, as student enrollment increases the salary of principals increases, suggesting that principals of larger campuses earn higher salaries. Interestingly, student achievement was not a statistically significant predictor of principals’ salary given that pay for performance in Texas is at the forefront of political debate. Among the variables examined at the community level, only the percentage of homes owner occupied (p = 0.002) was found to be a statistically significant indicator of principal salary (p = .002). The lack of evidence on reforms, such as determinants of principal salary, points to data and research deficiencies to be addressed in order to learn more about their effects and make sound public policies. The paper utilized a spatial regression approach to examine the determinants of principal salary using data from the local, state, and national data sources. Principal salaries are viewed from several lenses in this study by considering effective outcomes of pay defined by actual salaries and market considerations for pay as defined by community, organizational, and human capital variables. Literature from the private sector as well as from the public school setting was used as a theoretical underpinning for the hypotheses set forth in this study. Because of the chosen research approach, the research results may lack generalizability. Therefore, researchers are encouraged to test the proposed propositions further. The paper includes implications for educational policy development related to pay for contribution, rather than pay based on tenure, experience, or district wealth. The research also fulfils an identified policy need to study how principal salaries are determined.