Degree Name

Education Specialist (EdS)

Semester of Degree Completion

1992

Thesis Director

David E. Bartz

Abstract

The purpose of this field experience was to determine the financial condition of the Mt. Auburn Community Unit School District Number 5, Christian County, State of Illinois, from the 1986-87 school year through the 1990-91 school year. The financial condition of the district during 1991-92 school year was reviewed from July, 1991 through April, 1992. The education fund, operations, building, and maintenance fund, bond and interest fund, transportation fund, and retirement fund were all reviewed for stated time period. Tables were prepared for these major accounting funds to clarify the developing financial trend. Revenues received during 1986 through 1991 from local sources and the Illinois State Board of Education were compared to district expenditures from the same time period. Data sheets were completed from various attendance and financial documents located within the district office. The documents included certificates of tax levies, district financial ledgers, general state aid entitlement forms, state summaries on district allocations, annual financial statements for publication, and district attendance books. By reviewing the financial history of the district, the researcher hoped to determine some guidelines for the future of the district. Various district reorganizational studies were reviewed along with the Mt. Auburn School District’s current operating modifications. The operating modifications for the district included the tuitioning of high school students and professional staff reduction. Current legislation and proposed legislation concerning the types of school district reorganizations were reviewed. The options for school district reorganization included annexation, consolidation, and status quo. The researcher recommended annexation of the Mt. Auburn School District into the Taylorville School District.

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