An analysis of budgetary expenditures of Texas public school districts having assessed valuations of from five to twenty million dollars
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Abstract
It was the purpose of this study to make an analysis of the budgetary expenditures during the first year of operation under the Texas Foundation School Program of a selected group of the public school districts in Texas whose assessed valuations were from five to twenty million dollars as shown by the state department records for the school year 1949-1950. The specific aims of the study were: (1) to make available for study the budgetary expenditures of a representative group of the Texas school districts whose assessed valuations were from five to twenty million dollars, (2) to analyze unit costs within these various districts, (3) to show the relations between assessed valuations and unit costs, (4) to find if there were any statistical relationship between assessed valuations per pupil in average daily attendance and unit costs, (5) to show the relations between assessed valuations and tax rates, (6) to show the correlations between budgetary expenditures per pupil in average daily attendance and the assessed valuation per pupil in average daily attendance, and (7) to provide a set of criteria by which school officials may evaluate their own budgets.