Citizens tend to grade their local schools higher than they grade the nations schools

T

The concept that underlies schools based management is that decisions are typically based in better information when they are made close to the level at which they will be implemented

T

Americans have been in general, in agreement about several educational issues. One of the primary areas of agreement is that public education is a necessary element in a democracy

T

While many Americans agree that additional funds should be provided for students with special needs, controversy has developed regarding allocation of funds for bilingual education

T

Perhaps most fundamental among the main disagreements in American education is the issue of financing Americas schools

F

While many states have approved the voucher system, CA has not approved this plan

T

Over the past several decades the federal governments role in education has gradually expanded. However, the expansion was reduced under George Bush

F

The California lottery has been a boon for California schools in that it has generally increased a districts income by 5-10%

F

Public education is a high priority in the US and this country spends more money on education then any other nation in the world.

F

Wainer of ETS found that there is no correlation between a districts expenditures for education and student achievement

F

Chapter 2

In the year 2004 California exceeded all other states in the number of students enrolled in public K-12 school

T

The most common source of revenue for the support of schools in the US is the local property tax. This statement is also true of CA public education

F Not all states have property tax

Prop 13 approved by CA voters placed a limit on property taxes at 1% of the assessed value of the property

T

Senate bill 813, also known as the Hughes-Hart Education Reform Act established the mentor teacher program an increased the length of the school day and school year

T

Proposition 98 approved by the voters in 1988, ensured that K-14 education receive a minimum base funding of 50% of CA tax revenue.

F Its 40.33%

In 1996 the California Legislature approved funds to lower class size in K-3 grades to a maximum of 20 students per teacher. This act resulted in Californias public- school class size becoming one of the lowest in the nation

F lowest in the nation…Ha!

In 1993 CA citizens approved school vouchers. As a result parents can now receive state financial support for enrollment of a child in private school

F

Proposition 227, approved by CA voters in 1998 virtually eliminated CAs bilingual program

T It changed the dual language program. No more primary language instruction other than English

Gray Davis, elected governor of CA in 1998 declared education his first, second, and third priority

T

Under the leadership of Gov. Davis, several educational initiatives were approved including the PAR program, public school accountability and the high school proficiency exam.

T

Chapter 3

The control of CAs schools has largely shifted from local school boards to the governor and state legislatures

T

California expenditures per pupil, in comparison to the rest of the nation rank below the national average.

T

California citizens have generally been very supportive of education and have provided funds to purchase the facilities necessary to house students

F

Student enrollment greatly increased during the 1990s. It is expected to continue to increase during the first decade of the 2000s

T

The state provides base revenue limit for all CA school districts. The base revenue can be increased by a vote of the citizens of a local school district.

F Cannot be increased by a vote of the citizens

California has an increasing percentage of students representing ethnic and racial minorities. During the 1990s these students became a majority- minority of K-12 enrollment in CA.

T

California has been fortunate in leading the nation in the development of technology. This development has resulted in CA classrooms exceeding all other states in the number of computers in each classroom

F

California schools educate a very diverse student population. As one measure of this diversity, approximately 50% of California students are limited-English- proficient

F

The charter school movement has been successful in California although the number of charter schools in the state is limited to 100.

F It was at the beginning but this has changed.

Class size reduction has been a popular program. The program has had a positive effect on a districts capacity to provide adequate classrooms.

F

Chapter 4

There are approximately 1,000 school districts in California.

T

By California law, a school business manager must possess a teaching and administrative credential.

F

The primary difference between a CBO in private enterprise and a CBO in a school district is that a major concern of the private enterprise CBO is accounting for the companys profit, while this factor is of little concern to the school CBO.

T

The majority of California CBOs have few supervisory responsibilities.

F

Most CBOs would agree that developing and effectively communicating a strategic plan for the district is one of the greatest challenges of the job.

T

The school district CBO plays a vital role in the collective bargaining process.

T

Sometimes a CBO is required to wear a black hat – meaning that the CBO must occasionally take a conservative approach to school spending plans.

T

Including among the many management responsibilities delegated to the CBO are school transportation, school food services, maintenance and operations, and the districts instructional program.

F

Risk management is ordinarily an additional responsibility of the DBO. This responsibility includes providing a safe environment to protect students and staff from injury.

T

Managing the districts payroll is a major responsibility of the districts business office.

F

Chapter 5

The Governor of California presents the state budget in July of each year.

F In January the Governor presents the budget for the following year

The school district governing board should set its budget calendar in May for that fiscal year.

F Actually October/November February DO develops budget guidelines for the next fiscal year July DO holds a public hearing and adopts the budget for filing with COE

A significant budget law, AB1200, was approved by the legislature and signed by the governor in 1991.

T

Districts with ADA (actual daily attendance) from 1,001 to 30,000 must have a 5% reserve.

F (Actuality 3%)

The districts educational plan is the heart of the budget. The plan should reflect the philosophy and mission of the district.

T

A qualified certification under AB1200 means that the district lacks the resources to meet its financial obligations for the reminder of the current fiscal year of the subsequent fiscal year.

F ( negative )

A drop in a districts student enrollment is one of the danger signals that may precede financial problems for a district.

T

The Fiscal Crisis and Management Assistance Team (FCMAT) was specifically designed to assist districts with educational and personnel issues.

F

Categorical funds are those earmarked for special purposes such as gifted and talented education.

T (Title I, IV, VII; remember that GATE can be federal or state)

Unrealistic collective bargaining agreements and lax internal controls are among the problems that threaten financial solvency.

T

Chapter 6 School District Revenue

Sales tax and personal income tax are the two major sources of revenue for states. 1

T

The federal government provides nearly 25% of the total monies for K-12 education in California. 2

F (actually 13%)

The value-added tax, or VAT, is essentially a national sales tax. 3

T

The term consumption tax is frequently used to describe excise taxes on liquors, tobacco, gasoline, and hotel rooms. 4

T

An Advantage of a consumption tax is that a small rate can raise an enormous amount of money 5

T

There has been a steady rise in the sale of lottery tickets over the past several years. This rise should help California education. 6

F

Prior to the school year, districts received funds for student absences that were excused, usually for illness. Today, districts are funded only for days students are actually in class. 7

T

The California School Accounting Manual required all district revenues to be placed in the 8000 series of object codes. 8

T

Other sources of local funds include fees, interest income, library fines, and cafeteria fees. 9

T

Categorical funds are those earmarked for special programs, e.g., student transportation, class size reduction, and the gifted and talented program. 10

T (Title I, IV, VII; remember that GATE can be federal or state)

The budgeting found in most school districts is called incremental or historical budgeting.

T

In the 1960s Robert McNamara, the Secretary of Defense, introduced the zero-based budgeting system. (Actually it was Arthur Burns)

F

Arthur Burns, former chairman of the Federal Reserve Board, is generally credited with the first public use of the term PPBS, or planning-programming-budgeting system. (Actually it was Robert McNamara)

F

Program budgeting is a system that allocates income and expenditures to specific cost centers.

T

A major disadvantage of PPBS is the enormous amount of data required to operate the system

T

In contrast to PPBS, zero-based budgeting is developed from the bottom up.

T

A major advantage of PPBS is that it is top-down, driven by major objectives established at the district board level.

T

There are four types of programming: incremental or historical, zero-based planning- programming-budgeting, and site- based.

T

Specific accounting details for program budgeting are found in the 2003 edition of the California School Accounting Manual.

T

A major objective of Californias standardized school accounting structure is to ensure fair and equitable salary compensation for California teachers.

F

The greatest portion of California tax dollars is expended to support K-12 public education; this consumes more than 50% of the state budget. (Actually 43%)

F

The second highest state expenditure is for police and fire protection.

T

Object codes are used to assist all concerned parties in identifying district expenses. Objects of expenditure represent al those things, whether goods or services, that may be purchases by a district.

T

All certificated salaries are charged to object codes in the 1000 series.

T

All classified salaries are charged to object codes in the 2000 series.

T

All expenses for employee benefits are charged to object codes in the 5000 series.

F (Actually the 3000 series)

Textbooks are charged to the 4000 series of object codes. An example of a basic textbook is a text that is intended as the primary source of information for a class.

T

Fuel, oil, tires, etc. for school transportation would appropriately be charged to the 4000 series of object codesbooks and supplies.

T

All expenditures for the purchase of sites, buildings and equipment are charged to the 6000 object code series and are referred to as capital outlay.

T