This study was conducted to analyze the effect of implementation of Texas House Bill 72 on budgets of selected Texas public school districts and to ascertain educational benefits to students derived from implementation of the bill as perceived by superintendents. Questionnaires were sent to superintendents of the Region 10 Education Service Center to determine perceived educational benefits to students. A demographic data sheet provided information for classifying respondents by educational experience, superintendent experience, and district enrollment classifications. Sixty-two districts responded. Official public school budget data for each district were analyzed for fiscal years 1983 through 1986 as were data from the questionnaire. Overall statistical information was gleaned through CONDESCRIPTIVE. Mean total expenditures, mean total tax rate, and state fiscal aid data were compiled, tabulated, and reported for each enrollment classification and entire sample. In addition, a t-test between the difference of two independent means at a probability level of .05 was applied. The two independent means were the averages of data for the two years prior to and after implementation of the law for expenditures, tax rates, and state fiscal contributions. Data comparing local and state expenditures were compiled, tabulated, and reported for each group to compare local and state fiscal effort prior to and after implementation. One-way analysis of variance was used to compare demographic variables with perceived educational benefits. Item and factor analyses were applied to establish reliability.

Doctor of Education / Department of Educational Leadership / Teresa N. Miller / The purpose of this study was to research, develop, and validate a handbook of effective strategies that Kansas school district leaders can use to increase their ability to maximize their school districts’ nontraditional funding. Kansas School District Leaders’ Handbook for Maximizing Nontraditional Donations and Grant Funding was developed using the research and development methodology as recommended by Gall, Borg, and Gall (2007) through a seven-step development cycle. The review of the literature, the needs assessment, and the proof of concept survey provided information for developing the outline and initial prototype for the final handbook. Non-educators in Kansas who had significant success in acquiring nontraditional funding and fostering entrepreneurial leadership throughout the state served as experts for the preliminary field test. Revisions were then made based on their feedback. The main field test was conducted with a representative group of Kansas superintendents, who were the potential users of the guide. These two groups of experts provided feedback by using a Likert scale and survey responses about the content and format of the handbook. Final revisions were based on the main field test evaluators’ feedback. The conclusions from the research project were: (1) there was a strong need for Kansas school district leaders to be educated regarding the proactive steps they can take in order to increase the possibilities for additional grant and donation funding for their school districts; (2) since Kansas’ state educational funding had been significantly reduced in Kansas during the years between 2008-2012, schools districts were forced to look at non-traditional options that could ease the strain on the districts’ general fund or provide additional resources for the schools during a downturn in the economy; (3) the development of a comprehensive handbook that blended theory, research, and practice for instructional leaders on how to conduct effective campaigns on acquiring additional revenue could be used to develop a mindset for Kansas school leaders to one that was focused more on the principles of entrepreneurial leadership.

ABSTRACT Using the lens of school finance reform, this thesis analyses the progress towards equity in public schooling in post-apartheid South Africa. It distinguishes between equality and equity and argues that that redress, positive discrimination or differential distribution must become part of a meaningful definition of equal education. This thesis utilises recent quantitative data and empirical methodology to explicate the patterns and typology of inequality in public schooling in one province in post-apartheid South Africa, and to deepen our understanding of the construct and application of equity within that milieu. It does this by establishing a key equity indicator, per capita expenditure, for each of the approximately 1900 schools in Gauteng in 1999 and 2002, and by carrying out various school-level analyses on this data. This approach quantifies inequity and progress towards equality, and establishes a broader set of variables and correlates with which to comprehend school finance equity. This is particularly significant because data of actual school-level expenditure as an outcome of merging various databases did not previously exist for Gauteng province, nor did an understanding of the role of private income in differentiating public schooling, particularly on the basis of fees. For the first time, the actual expenditure for each school in Gauteng is established, allowing an assessment of the variability of financing in public schooling. The disaggregated analysis illustrates that the race-based hierarchy of school finance expenditure has been replaced by a new typology of schools based on new categories of privilege and disadvantage. After eight years of post-apartheid education, an important achievement in the public schooling sector is convergence or equalisation in state expenditure. Differential distribution, a notion of equity which includes what is socially just, has been slow to develop. Moreover, while old racial patterns of distribution have shifted, private inputs into public schooling change the picture of “sameness” to one of substantial differentiation. An emerging feature is the evidence of intra-race differentiation, illustrated by the growing spread of expenditure within former African schools. There is also empirical evidence that the emerging education system in postapartheid South Africa has continued to favour the deracialising middle class, despite policy intentions which promote redress for the poor. Unequal education still continues, bur for a different set of reasons. At an empirical level, the research shows that while there has been significant progress towards same spending on average, specific type of schools have benefited more or less. There are policy and management explanations for this. Equity as differential distribution is yet to be achieved. At a methodological level, the study shows both the feasibility and utility of using disaggregated approaches and the ingredient method for fiscal research. At a conceptual level, the study shows the need to go beyond existing categories when exploring equal education, to look at the newly privileged and the newly disadvantaged. This contributes to our understanding of a more complex typology of public schooling in South Africa.

This study examined different funding methods for financing public education in order to solve the problems associated with large numbers of school districts and great disparities in property wealth without abandonment of property tax as the major revenue source. Using enrollment and State Property Tax Board data for the 1,061 school districts in Texas in 1986-87, four alternative funding plans were studied to compare the equity and fiscal impact of each on public school finance in Texas. The state and local shares of the total cost of education were computed using a combination of three per-pupil expenditure levels and four funding formulas. The per-pupil expenditure levels used were $3,850, $4,200, and $4,580. The formulas used were representative of a full state funding plan, a percentage equalization plan, a power equalization plan, and a foundation school program plan. Since each of the four plans used significantly higher per-pupil expenditure values, all required a greater monetary investment on the part of the state. However, all plans were found to be equalizing in nature if set per-pupil expenditure values were maintained and no local enrichment was permitted. In addition, each of the four plans, as studied, met the fiscal neutrality standard of the 1987 Edqewood v. Kirbv case. The percentage and power equalization plans required less monetary investment on the part of the state than either full state funding or the foundation school program. As a result of the study, it is recommended that the state consider a combination of plans. For example, the state could employ a full state funding model up to the $3,850 per-pupil expenditure level with added permissible local millage being limited and power equalized. In addition, while each of the plans studied reduces inequity, the increased cost of an adequate public school education suggests that the state consider other sources of revenue to fund public education. These could include personal or corporate income taxes.

The primary purpose of this study was to determine if a relationship existed between the financial health of academic institutions and the leadership style of college and university presidents. Financial health was defined as the ability of an institution to pay its current debts. Secondly, the study tested a number of hypotheses derived from the contingency model of leadership effectiveness. Lastly, the study attempted to determine if there was an association between two lists of institutions considered to be led by effective presidents. The study involved a stratified random sample of 263 private institutions accredited by the Southern Association of Colleges and Schools (SACS). Data analysis for seven of the eight null hypotheses posed was based upon the scored responses from 77 presidents and financial data from 53 of their associated institutions. Financial data from 199 institutions was used to test the remaining hypothesis. The data were analyzed by means of the Jaspen's M correlational technique, one-way analysis of variance, directional t tests for independent data, and a point-biserial correlation. From the data analysis, it was determined that a significant association did not exist between financial health and leadership style and financial health and institutional degree granting status. The scored data failed to support, as well, the major tenets of the contingency model. In addition, a significant association was not established between institutions led by presidents with reputations for effective leadership and institutions led by presidents who were considered effective by the terms of this study. The data analysis did establish that the majority of the responding presidents were task-oriented leaders operating in high control situations and that institutions which offered the bachelor's degree as their highest degree awarded were those most frequently found in the good financial health category while those which offered the master's degree as their highest degree awarded were those most frequently found in the poor financial health category.

The purpose of this study was to determine how public two-year colleges in Tennessee internally budgeted and expended their unrestricted educational and general (E&G) funds from fiscal years 1988-89 through 1997-98. The primary focus was on the 14 Tennessee Board of Regents (TBR) community colleges and the internal allocation of expenditures by function from 1988-89 through 1997-98. A limited functional expenditure comparison was made with data from the National Association of College and University Business Officers' (NACUBO) comparative financial analysis for fiscal years 1993-94 and 1994-95 as well as with the Integrated Postsecondary Education Data System (IPEDS) survey for the 1996-97 fiscal year. The study examined whether the TBR community colleges were apportioning a larger percentage of their budgets for direct instruction and less for administrative support services in 1997-98 versus 1988-89. The analysis also examined staffing patterns relative to FTE enrollment, changes in revenue patterns for the four major sources of unrestricted E&G funds, and tuition increases. A portion of the analysis included comparisons between current and constant dollars to measure the real gain or loss in financial resources after allowing for inflation as measured by the Consumer Price Index (CPI). A primary research question underlying this study sought to determine if the public two-year colleges in Tennessee were operating more efficiently at the end of the research period regarding the internal allocation of budgeted funds. It was assumed that efficiency could be measured in terms of an increase in the percentage allocation of funds to direct instruction and a decrease in the percentage allocated to institutional support for general administration. In spite of a reduction in the share of state appropriations provided to higher education during the past decade, the TBR community colleges apportioned a larger percentage of their budgets for instructional cost in 1997-98 than in 1988-89. Conversely, these colleges expended a smaller portion of their budgets for administration at the end of the ten-year period. In conclusion to this study, recommendations are made to more effectively inform public policymakers and the general public as to the efficiency of Tennessee's public community colleges regarding the allocation of financial resources. Comparisons with national and Southern Regional Education Board data are also desirable. Public policymakers are encouraged to more critically examine the long-range benefits of an educated population and the forecast for technical skills required of the workforce in the 21st century.

As of June 2013, all California public school districts are required to incorporate stakeholder input into their operational goals and expenditures to increase stakeholder trust. Trust is a belief by one party in a transaction that the other party in the transaction will act in a way that is fair and in the interest of both parties. The problem is that no guidance or direction relative to the methods or extent to which stakeholder input should be gathered and incorporated was provided within the new regulations. Lawmakers and stakeholders had no insight into the effectiveness or level of school district compliance relative to the new regulations. The research questions of this qualitative, holistic explanatory case study examined how financial managers in the California public school system are engaging stakeholders and gathering and integrating stakeholder priorities into financial planning and budgets in light of limited guidance. The conceptual framework for this study was that stakeholder trust is required for operational efficiency and is increased through transparency and stakeholder engagement. In this study, data was triangulated through 17 semistructured interviews and multiple sources of historical documents. Through data coding it was found that all school districts in the study were using similar engagement methods to gather input and all districts were engaging all required stakeholder groups. It was also found that these engagement processes increased transparency with the districts' stakeholders. This study contributes to positive social change by providing additional insight into how California public school districts are complying with law established to increase transparency and trust relative to the use of public funds where limited guidance for implementations is provided.

Budgeting and allocation decisions made by school districts have a direct impact on education in local communities. Little, however, is known about budgetary allocation and decision-making practices involving federal Impact Aid received by military-connected districts as no national guidelines exist to guide the allocation of this funding source. Using Sielke's garbage can decision model as the foundation, the purpose of this multiple case study of 5 school districts located throughout the United States was to explore how school districts use Impact Aid to achieve educational adequateness for military-connected children. Research questions focused on how school districts make budgetary decisions in regard to Impact Aid and military-connected students. Data were collected from 5 semistructured interviews with school administrators, budget analysts, as well as over 350 publicly available policy documents. All data were inductively coded and categorized to apply frequency of references and through open and descriptive coding emerged 4 thematic elements. The key findings of this study showed that sequestration and information management had the largest impact on how Impact Aid funding was spent by school districts. The results of this study provide evidence in support of Sielke's garbage can decision theory. The implications for social change stemming from this study include recommendations to policy makers regarding improving allocation methods, which may in turn improve the effectiveness of education funding leading to adequate and equal education support for all public school students.

This quantitative study examined state and local funding and district spending patterns for English language learning (ELL) students in Texas. The purpose of this study was to examine the vertical equity of the state public school funding system from 1997-2007 for purchasing educational resources for ELL students. Vertical equity was operationalized through a research-based framework that places ELL students at risk of academic failure. Regression analysis examined vertical equity through (a) the extent to which the quantity of ELL students within districts predicted the TPSFM funding output for ELL students in districts over 10 years and (b) the extent to which, when districts are grouped by like-sized populations of ELL students within each of the 10 years, the quantity of ELL students within districts with like-sized populations of ELL students predicted the TPSFM funding output for ELL students. The findings revealed that from 1997-2007, the ELL student funding component was not found to be a statistically significant predictor for district spending on ELL students in any given Texas district. The present study therefore concludes with a discussion of policy implications and recommendations for further study. Within the current punitive culture for student assessment results and annual yearly progress measures, these findings indicate that programs serving ELL students may be constrained to produce results in areas where they are not equitably funded to be able to do so. In the daily life of school operations, teachers and administrators may be well aware that the state's mechanism does not supply adequate funding for the education of ELL students, therefore the results of this study may serve policy makers to clearly see the elephant of inequitable funding standing in the classroom.

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.