A Qualitative Study of the Use and Value of Financial Performance Indicators in Selected Community Colleges in the State of Texas as Perceived by their Chief Executive Officers

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Throughout the United States, colleges and universities are faced with an increasing need for financial funding, while at the same time resources continue to diminish. With the limitations of available funds, community colleges must exhibit efficiencies in the operations of their institutions. External interests, such as governing boards and legislatures, require demonstration of efficient financial management. This evidence is then used to make decisions concerning future financial support for the community college. This study determined if community college chief executive officers use financial performance indicators as provided by the State Auditor's Office and if the chief executive officers of the community colleges value the compilation and the distribution of the financial performance indicators. In the selected colleges, many of the chief executive officers depend on their chief financial officer for understanding and application of financial performance indicators. The performance indicators distributed by the Auditor's Office captured only a snapshot of the college's performance, and failed to fully describe the whole college performance or specific financial events captured by the indicators. Though the indicators had flaws, either through incorrect data or lack of explanation, the CEOs did value their compilation because they provided a means for ‘getting the community college story' …
Date: December 1999
Creator: Hase, Karla Luan Neeley
System: The UNT Digital Library

The Impact of Property Tax Exemptions on the Fiscal Behavior of Cities: A Longitudinal Analysis of 41 Texas Cities

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As a form of tax and expenditure limitations, property tax exemptions result in an utility gap between two groups of population residing in the same community: free-riders who are paying less than they receive and contributors who are paying more than they receive. This utility gap is problematic to municipalities because contributors may exit the city as this gap becomes wider. How do municipalities respond to the increasing amount of property tax exemptions? Using 41 Texas cities data from 2000 to 2016, this dissertation examines how property tax exemptions affect municipalities' fiscal behavior. The analysis indicates that property tax exemptions lead to higher property tax burden, change municipalities' revenue structure, and lead to less capital spending.
Date: August 2019
Creator: Sun, Jingran
System: The UNT Digital Library

Prevalence and Proportionality of Dyslexia in Texas Public and Charter School Districts

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Passed in 1985, the Texas Education Code (TEC) §38.003, Screening and Treatment of Dyslexia and Related Disorders, required public school districts and charters to identify and provide remediation services for students with dyslexia. While Texas was the first state to pass such a requirement, the question remains: What is the prevalence and proportionality of dyslexia in Texas public school districts and charters? In Phase 1 of this study, a secondary analysis using point prevalence and disproportionality calculations was conducted to analyze the impact of this more than 30-year-old law. In order to better help understand these findings, semi-structured interviews with district leaders were conducted in Phase 2 to gain insight on how students were identified with dyslexia across the state. The results of Phase 1 showed the estimated prevalence of dyslexia in Texas public school districts and charters to be low in comparison to the literature. Additionally, the findings suggested a discrepancy in identifications between gender and district type (public school versus charter) and across racial and ethnic groups. Meanwhile, the results of Phase 2 revealed that leadership, support, funding, and accountability impact dyslexia identifications. This study emphasizes the need to further explore and analyze how to best identify and …
Date: August 2019
Creator: Sneed, Samantha
System: The UNT Digital Library