School Finance Guide
Introduction
Funds: Special Revenue
Funds: Debt Service
Funds: Enterprise
Funds: Internal Service
Funds: Trust
Funds: Agency
Funds: General Fixed Asset & General Long-Term Debt
Funds: General
Maximum Spending Authority
School Foundation Formula
Miscellaneous Income Funding
Unspent Balance Authority
Analogies
Summary
Discretionary: Instructional Support Program
Discretionary: Physical Plant and Equipment Levy (PPEL)
Discretionary: Public Education and Recreation Levy (PERL)
Discretionary: Cash Reserve
Measures of Financial Health
Budget Preparation and Aid & Levy Worksheet Summary
Steps in the Budget Process
Definitions
Bibliography
About the Content Expert
Finance Guide Home
All Guides
School Finance
Bill Garner, Content Author
Bibliography
Iowa Association of School Boards
Web site
Iowa Department of Management
, School District budget preparation instructions.
Iowa Superintendents Finance and Leadership Consortium
, Track 1 Handouts for "Introduction to School Finance," sponsored by the University of Northern Iowa and the Iowa Association of School Boards. Permission granted.
School Finance Manual, April 1990, prepared and distributed by the
Iowa Association of School Boards
.
