School Finance

Resources

Funds for Local School Districts
	Introduction
	Special Revenue Funds
	Debt Service Fund
	Enterprise Funds
	Internal Service Fund
	Trust Funds
	Agency Funds
	General Fixed Asset and General Long Term Debt
	General Fund
		Maxium Spending Authority
		School Foundation Formula
		Miscellaneous Income Funding
		Unspent Balance Authority
		Analogies
		Summary

Descretionary Funding Source
		Instructional Support Program
		Physical Plan and Equipment Levy (PPEL)
		Public Education and Recreation Levy (PERL)
		Cash Reserve

Measures of Financial Health

Budget Preparation & Aid and Levy Worksheet Summary

Steps in the Budget Process

Concept @ Work: Wellthoughtof Community School

Concept @ Work: ABC School District

Concept @ Work: Questions for Discussion

Concept @ Work: Sample/Sadwell Community School District

Definitions

Bibliography

About the Content Expert

Welcome to School Finance

This web site is a review of the basics of school finance. Descriptions and examples are intended to help the reader understand the School Foundation Formula.

School Finance