Date of Award
Doctor of Education
Dewey H. Stollar
Harry L. Johnson, Howard Aldmon, Earl M. Ramer
The purpose of this study was to analyze the financial data of selected reorganized high school districts in the State of Missouri for the two years immediately following reorganization and the two years immediately preceding reorganization to determine what changes occurred in financial patterns of the districts after reorganization had occurred.
The following subproblems were examined:
1. Assessed valuations were analyzed for the two years preceding and the two years following reorganization.
2. Tax rates were analyzed for the two years preceding and the two years following reorganization.
3. Bonded Indebtedness of each district was analyzed to determine what changes had occurred during the years included in the study.
4. Income data by major category and by line item were analyzed to see what changes in income patterns had occurred after reorganization.
5. Expense data by major category and by line item were analyzed to see what changes in expense patterns had occurred after reorganization.
6. Data as indicated in subproblems one through five above were analyzed for six control districts to see if comparable changes had occurred in those districts.
7. Data on a state-wide basis were analyzed by major category to see if comparable state-wide changes had occurred.
The data used in this study were collected from the annual financial (FD/5) reports of the local districts to the State Department of Education and from the Annual Commissioners' Report, on the status of the public schools, to the Governor of the State of Missouri.
The population of this study consisted of 15 high school districts in the State of Missouri which later merged into six high school districts. Control districts consisted of six high school districts in the State of Missouri comparable to the 15 districts which later reorganized.
Each category of income and expense and each line item of income and expense shown on the annual financial reports were analyzed and percent trends showing increases or decreases were determined. Comparisons were then made among the trends shown for reorganized districts, control districts and state-wide totals.
Percentages were determined showing the distribution of each income and expense category and the distribution of each line item as they appeared on the annual financial reports. Distribution comparisons were made among reorganized districts, control districts and state-wide data.
The major findings of the study were:
Reorganized districts showed greater increases in tax rates, assessments, local income, county income, state income per student, total revenue per student and gross revenue per student. Control districts showed greater increases in federal income, total state income, total revenue income and gross income. Reorganized districts and control districts reflected decreases in bonded debt and nonrevenue receipts, control districts reflecting the greater decrease in each case. Reorganized districts decreased in receipts from other districts while control districts showed an increase in this account.
Reorganized districts showed greater increases in the following expense categories: health service, transportation, operation, maintenance expense per student in average daily attendance, total current expense per student, debt service, payment between districts and gross expense. Control districts showed greater increases in the following expense items: administration, instruction, attendance service, total maintenance, fixed charges, total current expense, and community service. Every category of expense showed increases per student in average daily attendance in the case of reorganized districts.
Farmer, Glendon LaVerne, "Financial Impact of School District Reorganization in the State of Missouri. " PhD diss., University of Tennessee, 1969.