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Financing Education in a Climate of Change / Edition 12

Financing Education in a Climate of Change / Edition 12


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Financing Education in a Climate of Change / Edition 12

This new edition of the classic text in the field of school finance retains the practical tone and superior presentation that made the previous editions best sellers, while presenting the most up-to-date information and material available on key subjects. Here readers get a firm, balanced look of all facets of financing education, clarified and reinforced through numerous clear tables, figures, and key concept lists, and a tone and presentation that illustrates even the most difficult concepts. The new Twelfth Edition of Financing Education in a Climate of Change includes information on hot button topics such as the economics of education, recent court decisions 50-state comparison tables, the Common Core State Standards, and the ongoing debate about school vouchers, tax credits, and charter schools.

Product Details

ISBN-13: 9780133919783
Publisher: Pearson
Publication date: 01/22/2015
Edition description: New Edition
Pages: 416
Sales rank: 254,135
Product dimensions: 7.30(w) x 9.00(h) x 1.90(d)

About the Author

Dr. Vern Brimley has been a public school administrator for over 30 years, retiring as administrative assistant to the superintendent of Provo City Schools. He has been director of federal programs, purchasing, research, public relations an elementary teacher and principal. He served on the State of Utah committee delegated by the Utah State Legislature to study the Utah School Finance system giving several presentations to the committee. Twelve major changes resulted from this study, including equalization of capital outlay budgets. Dr. Brimley taught in a secondary modern school in Great Britain for a year on a Fulbright Exchange scholarship. He was selected as one of 40 educational administrators from throughout the U.S. and Canada to participate in the initial intensive two-month study program under the sponsorship of the National Academy for School Executives (NASE) – the training arm of the American Association of School Administrators (NASA) - and the Danforth Foundation. The Study-Leave Fellowship provided the opportunity for Dr. Brimley to study the financial structure of state educational systems and state departments of education. The Kettering Foundation designated him as an Innovative Educator. He has been a consultant for the Utah State Legislature Education Committee and was liaison with that body while with Provo schools. He has been a consultant for several school districts

Dr. Brimley was a student of Professor Percy Burrup and did research for the first edition of Financing Education in a Climate of Change and was co-author of the third edition with Professor Burrup. He teamed with Dr. Rulon Garfield after Dr. Burrup’s death to write the fourth through eleventh edition and with Dr. Deborah Verstegen as co-author for the eleventh and twelfth edition. Dr. Brimley served as an Adjunct Professor at Brigham Young University and has taught many education leadership courses, but specialized in school finance and school business management. He has presented papers at conferences including the American Education Finance Association and has written articles on various education issues. He is married to Dawn Baker Brimley. They are the parents of three daughters and have ten grandchildren.

Deborah Verstegen is a Professor of Educational Leadership, College of Education, University of Nevada, Reno. She served as Edwin J. O’Leary Chair of Financial Management, University of Illinois, Urbana-Champaign in 2006-07 and was a professor in finance, policy and leadership in the Curry School of Education at the University of Virginia for nearly two decades. Prior to joining the university community in 1984, she was a teacher, administrator and legislative aide in state government. She has had teaching experience at all levels, from pre-school, elementary, secondary, and community college, to university, at the graduate level. Her administrative experience in education is also broad. She has been a central office administrator for a K-12 school system in Alaska's Iditarod Area School District--which is approximately the size of Ohio and includes 14 schools and two preschools--Director of the Mid-management Program at the University of Texas at Austin, and Department Chair at UNR. She has worked in government as a legislative aide in Wisconsin's House of Representatives and as a lobbyist for the nonpartisan League of Women Voters of Virginia in the Virginia General Assembly. She was named Distinguished National Fellow in Finance in 2011 and developed an equity statistic, later named the “Verstegen Index” by scholars. Dr. Verstegen is actively involved in several professional associations and currently she serves as an Education Policy Editor for the JEF and serves on the Board of Advisors for the National Education Finance Conference.

Currently, she is a tenured professor at the University of Nevada teaching graduate and undergraduate classes.

Rulon Garfield, Ph.D., has a distinguished history in educational finance. As full Professor of Educational Leadership he sat in the finance-economic-policy chair at Brigham Young University formerly occupied by the late Percy E. Burrup. Just prior to accepting this position he was Director, Management Consultant Services, Coopers and Lybrand, assisting in finance and business administration issues for local districts, state departments of education, colleges and universities.

He has been a Presidential Appointee of Gerald R. Ford as Chairman of the Federal Regional (VIII) Council; Regional Director (VIII) Department of Health, Education and Welfare; Lead Regional Director of Finance and Management, Lead Regional Director for Education, HEW; State Senator, serving on the Education and Appropriations Committees. His service included that of being a teacher in elementary school, junior high, high school, community college, college, university—undergraduate and graduate. As an educational leader at the elementary, secondary, district, state, and national levels he has had to solve many practical problems in educational finance.

When chosen as an American Political Science Congressional Fellow, he served as a Legislative Staff Assistant in the United States House of Representatives and in the United States Senate as a Special Staff Assistant to the vice President of the United States. He is the author of numerous articles and three books, a speaker at national meetings and state conventions on educational finance. Dr. Garfield co-authored the fourth through the 10th editions of Financing Education in a Climate of Change with Dr. Vern Brimley and with the addition of Dr. Deborah Verstegen for the eleventh and twelfth edition.

Table of Contents

Chapter 1 The Economics of Education

Education as Human Capital

Creation of Wealth and Education

Education: An Important Industry

A Public-Sector Responsibility

Economics and Social Progress

Economic Benefits of Education

Noneconomic Benefits of Education

Taxation and Education

Cost-Quality Relationship in Education

Chapter 2 The Need for Adequate Funds

Societal Impact on Educational Needs

Education Deserves High Priority

The Public Wants Good Schools

The Increasing Costs of Education

Demographic and Social Influences

The Consequences of Not Education People Adequately

Society Suffers the Effects of Poor Education

What is the Cost of an Adequate Education?

Chapter 3 Financing Education Equitably

Inequalities in Financing Education

Equity: An Objective of School Finance Reform

Equity at the School Level

Measures of School District Wealth

Historical Influences on Equity

The Equalization Principal

Improving State Equalization Practices

Foundation Program Variations

The Impact of Average Daily Attendance on Equity

The Changing Climate and Current School Finance Practices

Chapter 4 Patterns for School Finance Systems

Developing Patterns

Determining the Best Finance Plan

Full State Funding

District Power Equalization

Property Reassessment and Local District Revenues

Emphasis on Weighting Factors

Principal Types of Weightings

Chapter 5 Sources of Revenue

The Taxation System

Education- Financed by Government

Characteristics of a Good Tax System

Taxes for Education

Income Tax

Sales Tax

Property Tax

Excise Tax

Severance Tax

Other Funding Sources

Potential New Taxes

Chapter 6 Eroding Local Control

Changing Rural-Urban Influence on Education

Basic School District Administrative Units

The Administration of Local School Districts

Advantages of Local Control

Fiscal Independence of School Districts

Trends in Local Taxation Practices

Measure of Local Taxpaying Ability

Local, State, and Federal Tax Responsibility

Chapter 7 Education: A State Function

Early Development of State Responsibility

Development of Decentralized Educational Systems

Development of School Finance Policies

Developmental Stages of School Finance

The Varying State Programs

State Ability to Support Education

Chapter 8 Federal Interest in Education


Historical Role of the Federal Government

U.S. Department of Education

Constitutional Role

Block Grants, Categorical Aid, and General Aid

Federal Expenditures

Fiscal Advantages and Disadvantages

Increased Government Service

The Future of Federal Aid to Education

Chapter 9 The Influence and Climate of the Courts

Three Waves of School Finance Litigation

The First Wave of School Finance Litigation

The Second Wave of School Finance Litigation

The Third Wave of School Finance Litigation: A Shift from Equity to Adequacy

Second-Generation Adequacy Cases

Impact of School Finance Litigation over Time

Pressure for Reform

Finance Reform or Tax Reduction?

Court Decision Guidelines

Chapter 10 Public Funds and Nonpublic Schools

The Law and Church-State Relations

Educational Choice

Controversy Not Solved

Chapter 11 Financing School Facilities

Early Capital-Outlay Programs

The Need

Current Capital-Outlay Rulings

State Support

Equity in Financing Educational Facilities

The Federal Government and Capital Outlays

Capital-Outlay Finance Plans

School Bonding Practices

Other Alternatives

Impact Fees

Chapter 12 Administering the District and School Budget

Evolution of Budgetary Practices

Development of a Systems Approach to Budgeting

District and School Budgetary Approaches

District-Level Budgetary Practices

Administering the District Budget

School/District Coordination

Budgeting at the School Level

Challenge of Leadership

Chapter 13 Accounting and Auditing

The School Accounting System

The Changing Accounting Environment

Comprehensive Annual Financial Report

Characteristics of Governmental (Fund) Accounting

Encumbrance Accounting

Cost Accounting

Accrual Accounting

Receiving and Depositing Funds

Expending School Funds


Protecting School Funds

Chapter 14 Business Aspects of the School Community

Increased Safety Hazards

The Business Office

Supplies and Equipment


Supply Management

Risk Management


School Food Services

Chapter 15 Human Resources and School Finance

The Expanded Role of Human Resources Administration

Teacher Compensation


Pay-for-Performance-- Merit Pay

Additional Issues

Teachers and School Finance

The Changing Assignments of Teachers

Administrative and Supervisory Salaries

Noncertified Personnel Salaries

Payroll Policies and Procedures

Government Influence

Chapter 16 The Road Ahead in School Finance

The Past as Prologue

The Continuing Climate of Change

Investments in Education

Improvements in Education

The Future of Public School Finance

Unresolved Issues

Some Characteristics of Educational Structure

School Finance Goals

The Challenge

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