Costs of Education

Revenue and Spending in Public, Private and Charter Schools

Betty Cox, University of Tennessee, Martin
Spencer Weiler, Univ. of Northern Colorado
Luke M. Cornelius, Univ. of North Florida

ISBN: 978-1885432-54-4, 236 pages, 6×9, Soft cover, © 2013

  • How schools budget and spend the money they receive
  • Analyzes links (or their absence) to educational goals
  • A candid guide to how resources are used in schools

Based on extensive research and hands-on school budgeting, this volume is a systematic exposition of how money is collected and spent in the thousands of public school districts in the US, as well as parochial, private and charter schools. The volume explains both the paper trail of how money is allocated in budgets and justified in outlays, as well as the decision-making steps authorizing the collection and spending of funds. A thesis of the book is that money for schools should in all instances contribute to the promotion of educational goals. The book shows that the determination of, as well as the realization, of such goals is subject to complexities that result in questionable uses of limited resources–a result that has wide implications.

1. Soaring School Spending
Sources of funding * State funding * Equality in funding * Economist perspective
2. Who Controls the Dollars?
3. Paying for Education: An Overview of the Funding System
Local authority for revenue allocation * State, Federal Revenue
4. Overview of the Budget Process
Ancillary budget documents * Revenues * Fund balances and cash reserves *
Auditing
5. Overview of the Expenditure Process
Reporting * Planning for resource allocation * Reducing, monitoring
6. Misleading and Inaccurate Information
Inconsistent accounting guidelines * Deliberately misleading information
7. The Dynamics of Spending
U.S. vs. international * Spending equity formulas * Ensuring proper
Spending * Transparency
8. Spending Decisions
State level * Evolution of school finance litigation * School-level decisions
9. Non-public Education Institutions: A Comparison to Public Education
Private school costs * Fiscal leadership in private schools * Charter
Schools * Financial liability * For-profit charter schools and return on investment
10. Actual Spending Practices
Resources and inefficiencies * Micro spending scenarios * Macro spending scenarios
11. Recommendations

Costs of Education (Entire eBook)
$41.00 Save: $5.50
Chapter 1: Soaring School Spending
$25.00
Chapter 2: Who Controls the Dollars?
$25.00
Chapter 3: Paying for Education: An Overview of the Funding System
$25.00
Chapter 4: An Overview of the Budget Process
$25.00
Chapter 5: An Overview of the Expenditure Process
$25.00
Chapter 6: Misleading and Inaccurate Information
$25.00
Chapter 7: The Dynamics of Spending
$25.00
Chapter 8: Spending Decisions
$25.00
Chapter 9: Non-Public Education Institutions: A Comparison to Public Education
$25.00
Chapter 10: Actual Spending Practices
$25.00
Chapter 11: Recommendations
$25.00

ISBN: 978-1885432-54-4, 236 pages, 6×9, Soft cover, © 2013

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