The impact of an unfunded teacher retirement mandate on two midwestern metropolitan school districts
Abstract
Unfunded mandates are imposed on school districts by federal and state governments, and the implementation of these mandates cause financial hardships on the school districts' General Fund budgets. This descriptive case study utilized both a qualitative approach to detail how the teacher retirement unfunded mandate financial impacts two Midwest metropolitan school districts' General Fund operating balance. Five selection criteria were utilized to narrow the population. The data collection included two phases. Phase one reviewed fiscal records, financial management policies, and financial commitments within teachers' association contracts. The purpose was to determine the fiscal condition of the school district prior to the 1995 teacher retirement mandate and in 2002 after almost eight years of implementation. The teacher retirement contributions were gathered, compiled, and analyzed to determine the financial impact. During phase two, this researcher interviewed three school leaders from each school district: Board of Education president, superintendent, and treasurer. The purpose of the interviews was to learn how the school districts' leaders determined, established, and utilized policy-making procedures to implement the unfunded mandate. The interviewees shared their opinions, perceptions, and attitudes on unfunded mandates, the financial practices and procedures utilized to implement the mandates, and how programs and services were affected. The results showed a declining General Fund operating balance in both school districts. The resolutions and outcomes being implemented, such as increasing class size; hiring inexperienced teachers; and eliminating secondary programs, are affecting the classroom. As mandates are imposed on school districts, sufficient revenues should accompany the mandates for implementation.
Degree
Ph.D.
Advisors
McInerney, Purdue University.
Subject Area
School finance|School administration
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