
Understanding Educational Finance Terms

Flashcard
•
Education
•
12th Grade
•
Hard
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10 questions
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1.
FLASHCARD QUESTION
Front
How can a Board of Education strategically plan to ensure that their capital budget aligns with their shared vision and guiding ideas?
Back
By conducting a needs assessment and prioritizing projects that support long-term educational goals.
2.
FLASHCARD QUESTION
Front
What strategic approach should auditors take to effectively evaluate the internal claims process within a school district?
Back
By developing a comprehensive audit plan that includes interviews, process mapping, and risk assessment.
3.
FLASHCARD QUESTION
Front
In what way can zero-based budgeting be strategically used to enhance the operating budget of a school district?
Back
By justifying every expense from scratch and reallocating resources to high-priority programs.
4.
FLASHCARD QUESTION
Front
How can a school district strategically use TANS (Tax Anticipation Notes) to manage cash flow issues?
Back
By planning the issuance of TANS to cover short-term cash flow gaps until tax revenues are received.
5.
FLASHCARD QUESTION
Front
What strategic considerations should be made when setting a tax levy to support a school district's budget?
Back
By balancing the need for revenue with the community's ability to pay and the district's educational goals.
6.
FLASHCARD QUESTION
Front
How can a program budget be strategically developed to ensure alignment with a school district's guiding ideas?
Back
By prioritizing funding for programs that directly support the district's educational mission and goals.
7.
FLASHCARD QUESTION
Front
What strategic role do external auditors play in ensuring the financial integrity of a school district?
Back
By offering an independent assessment of financial statements and internal controls.
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