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Finance Terms and Important ConceptsFinance Terms and Important ConceptsThe terms on this page are to be used to supplement our work on School Finance. Click on each financial term and it will take you to a page with additional information.
- Actuals
- Arbitrage
- AREA Agreement
- Audit
- Australian Ballot
- Bond Interest
- Budget Committee
- Capital Project Funds
- Collective Bargaining Agreement (CBA)
- Contracted Services
- Cost analysis
- Debt Service Funds
- Default Budget
- Deliberative session
- Direct Activity Funds
- Encumbered funds
- Fiscal year
- General Fund
- IDEA
- Line-item budgeting
- Object code and function
- Outcome-focused Budgeting
- Percentage add-on budgeting
- Performance-based budgeting
- Program and Planning budgeting
- Site-based Budgeting
- Student activity funds
- Student-based Budgeting
- Trend Reports
- Trust Fund
- Warrant articles
- Zero-based budgeting
Please be familiar with the following significant concepts that have had an impact on Public School Finance:
- Brown vs. Board of Education 1954
- Civil Rights Act of 1964
- "Ye Old Deluder Satan Act"
- Claremont School District v. Governor
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