This paper analyzes fiscal control in the state school finance system of the United States of America. This paper especially examines how states regulate the tax rate, revenue, and expenditure of school districts through fiscal contorol. There are five types of fiscal control in the state school finance system : property tax rate limit, revenue limit, general expenditure limit, assessment increase limit, and full disclosure. They are imposed on the spending or revenue of school districts. Many states established the tax rate limit in order to reduce the tax burden since the early part of the twentieth century. In the 1970's, many states reformed their school finance systems to equalize the expenditure and tax burden among school districts. And in these reforms many states established new types of fiscal control, that is revenue limits, expenditure limits, assessement increase limits, and full disclosure. The purpose of them is to enhance equalization, the efficiency of fiscal management and accountability. In 1973, Indiana reformed the school finance system. In Indiana, the tax revenues of school districts were frozen at the 1973 level. In 1980, school districts' growth of revenue was limited in assessed value over the previous two years. By the 1994 reform, in the formula of general grants, tax rates and tax revenues of school districts were limited in proportion to the expenditure level, and the target expenditure level which all school districts would reach was set. In 1973, Kansas reformed the school finance system and limited the school district's general fund. At the time, school districts, which had spent less in the prior year than the median per pupil, were allowed to increase their per pupil budget up to 15 percent. On the other hand, school districts which had spent more than the median per pupil were allowed only up to 5 percent. After that, the limit has experienced change many times. By the 1992 reform, the base state aid and the property tax rate are both legally set. In both Indiana and Kansas, the limits are imposed on the increase of tax revenue or expenditure in general. In addition, the limits are set in the formula of state general grants. Also, since 1973, fiscal control has been reinforced. The state general grants have grown in order to equalize the disparities among school districts and that has caused the reinforcement of fiscal control. As result, school districts have lost control over their level of general fund expenditure. The local control has been weaken in Indiana and Kansas. Fiscal control shows the central issue in the school finance system, which is how much we should spend money for schools and how we should ensure it for the schools.
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