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May 21, 2024
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2016-17 Graduate Catalog [ARCHIVED CATALOG]
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ED 638 School Finance
(3 credits)
This course examines the school business office roles and functions and how they impact the fiscal management, instructional and non-instructional programs and services of schools and school districts. The course includes a study of revenues, expenses, local taxation, tax bases, and federal and state formulas, subsidies and equity issues surrounding the school budgeting process. The construction of district and school budgets is covered as well as how enrollment projections, physical facilities, accounting, payroll, insurance and liabilities impact the budget. The process for preliminary and final budget adoption by school boards is also highlighted.
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