Unit 1: Introduction to School Finance
Chapter 1. The Basics
Chapter 2. Revenue Basics
Chapter 3. Expenditure Basics
Unit 2: Local Revenues
Chapter 4. Property Taxes and Assessed Value
Chapter 5. State Property Tax Relief
Chapter 6. Earned Income Taxes
- 6.1 What are earned income taxes?
- 6.2 What is personal income and earned income?
- 6.3 How has personal and earned income changed over time?
- 6.4 What is the Quarterly Census of Employment and Wages?
Chapter 7. Real Estate Transfer Taxes
Chapter 8. Delinquent Taxes
- 8.1 What are delinquent taxes?
Unit 3: State Revenues
Chapter 9. Basic Education Funding
Chapter 10. Special Education Funding
Chapter 11. Pupil Transportation Funding
- 11.1 What is the state reimbursement for pupil transportation?
Chapter 12. PSERS Contribution Reimbursement
- 12.1 What is the state reimbursement for retirement contributions?
Chapter 13. Social Security Contribution Reimbursement
- 13.1 What is the state reimbursement for social security contributions?
Chapter 14. PLANCon State Funding
- 14.1 What is the state PlanCON reimbursement?
- 14.2 How many projects have been utilized through the PlanCON program?
- 14.3 What were the findings of the legislative PlanCON funding advisory commission?
Unit 4: Federal Revenues
Chapter 15. Federal Title I Funding
- 15.1 What is federal Title I funding?
- 15.2 What is federal Title IV funding?
- 15.3 What is federal IDEA funding?
Chapter 16. Federal CARES Act Funding
Unit 5: Mandated Costs
Chapter 19. Charter School Tuition
Chapter 20. Special Education Instruction and Support Services
- 20.1 What are special education services under IDEA?
- 20.2 What are special education instructional costs?
- 20.3 What are special education support services costs?
- 20.4 What reporting is required under Act 16?
- 20.5 What services and costs are provided by intermediate units?
Chapter 21. PSERS Contribution Costs
Unit 6: Personnel and Compensation Costs
Chapter 22. Personnel
- 22.1 What are the types of employees that school districts employ?
- 22.2 What are collective bargaining agreements?
- 22.3 What are professional personnel?
- 22.4 How many employees are involved in classroom instruction?
- 22.5 What are support personnel?
- 22.6 What types of personnel and services do school districts contract out to other entities?
Chapter 23. Employee Compensation
- 23.1 What are total compensation costs?
- 23.2 What are total salary costs?
- 23.3 What are minimum, average and maximum teacher salaries?
- 23.4 What are total benefit costs?
- 23.5 What are total social security, worker's compensation and unemployment costs?
- 23.6 What is professional development and total tuition reimbursement costs?
- 23.7 What are total retirement and pension costs?
- 23.8 What are total healthcare costs?
- 23.9 How do healthcare costs vary across school districts?
Unit 7: Operational Costs
Chapter 24. Pupil Transportation
- 24.1 What pupil transportation services are required under law?
- 24.2 What are in-house and contracted transportation services?
- 24.3 How many students are transportated?
- 24.4 How many vehicles transport students?
- 24.5 How many miles do vehicles travel transporting students each day?
- 24.6 What is the daily cost per vehicle?
Chapter 25. School Facilities
- 25.1 How are school facilities managed and maintained?
- 25.2 What are school facility maintainance costs?
- 25.3 What are school construction and renovation costs?
- 25.4 What are debt service costs?
- 25.5 What are school safety and security costs?
Unit 8: Equity and Adequacy
Chapter 26. School Financing Models
- 26.1 What are the different types of models financing public schools?
Chapter 27. Equity
Chapter 28. Adequacy