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Penn State University

1. Armagost, Andrew Linford. An Exploration of the Role and Use of the Fund Balance and the Impact of Expenditure and Revenue Factors on Pennsylvania School Districts.

Degree: PhD, Educational Leadership, 2016, Penn State University

This study analyzed the role and use of the fund balance in Pennsylvania school districts and the impact of expenditure factors (pension, debt, facility, charter school, healthcare, special education, and salary costs) and revenue factors (local and state) on the fund balance. Through collected fiscal and survey data, this study analyzed (1) fund balance use in terms of distribution, magnitude, activity and purpose during the fiscal years 2006-07 through 2013-14; (2) school districts’ level of fiscal stress; (3) the role of the fund balance through decisions, policies and processes; (4) surpluses and deficits and their relationship to fund balance activity; and (5) the perceived impact and actual changes in expenditure and revenue factors. This study found that (1) the use of the fund balance was an important aspect of district operations during the study period; (2) the role and use of the fund balance was not the same for every district; and (3) school districts exhibited higher levels of fiscal stress later in the study period. This study recommends: (1) districts adopt a proactive role towards the fund balance, either through formal or informal policies, in order to prepare for future fiscal stress; (2) policymakers change current law and board policy to relieve districts from higher levels of fiscal stress; and (3) further research be conducted, both within Pennsylvania and in other states, that expands current literature on the fund balance.

Subjects/Keywords: Fund Balance; School; Finance; Education; Armagost; Budgets

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Armagost, A. L. (2016). An Exploration of the Role and Use of the Fund Balance and the Impact of Expenditure and Revenue Factors on Pennsylvania School Districts. (Doctoral Dissertation). Penn State University. Retrieved from https://etda.libraries.psu.edu/catalog/j67313767

Chicago Manual of Style (16th Edition):

Armagost, Andrew Linford. “An Exploration of the Role and Use of the Fund Balance and the Impact of Expenditure and Revenue Factors on Pennsylvania School Districts.” 2016. Doctoral Dissertation, Penn State University. Accessed June 25, 2019. https://etda.libraries.psu.edu/catalog/j67313767.

MLA Handbook (7th Edition):

Armagost, Andrew Linford. “An Exploration of the Role and Use of the Fund Balance and the Impact of Expenditure and Revenue Factors on Pennsylvania School Districts.” 2016. Web. 25 Jun 2019.

Vancouver:

Armagost AL. An Exploration of the Role and Use of the Fund Balance and the Impact of Expenditure and Revenue Factors on Pennsylvania School Districts. [Internet] [Doctoral dissertation]. Penn State University; 2016. [cited 2019 Jun 25]. Available from: https://etda.libraries.psu.edu/catalog/j67313767.

Council of Science Editors:

Armagost AL. An Exploration of the Role and Use of the Fund Balance and the Impact of Expenditure and Revenue Factors on Pennsylvania School Districts. [Doctoral Dissertation]. Penn State University; 2016. Available from: https://etda.libraries.psu.edu/catalog/j67313767

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