Date of Award
2004
Document Type
Dissertation
Degree Name
Doctor of Education
Department
Fischler Graduate School of Education and Human Services
Advisor
Douglas Eury
Committee Member
David Shellman
Committee Member
Barbara Packer
Keywords
budgeting, budgets, educational finance, funding difficulties, goals, Jackson County School System, objectives, operating reserve, policies, priorities, resource allocation, school administrators, school board members, school districts, state funds, tax digest
Abstract
This applied dissertation was designed to address funding difficulties in the Jackson County School System. Educational leaders for the school system choose to deplete the operating reserve rather than raise taxes or cut programs. When state funds decreased and the local tax digest was in error, the financial position of the school system worsened.
The writer developed suggestions for the board of education that would strengthen the existing budgeting process. Administrators and school board members were encouraged to establish goals, objectives, and priorities on the school and system levels. Differences among the opinions of school board members and administrators were examined.
An analysis of the data revealed that the majority of educational leaders were uncomfortable depleting the operating reserve annually. School board members were divided on whether a policy should be created to address the level of operating reserve. Administrators were more inclined to support policies which specified the level of operating reserve.