Late adjustments to school budgets are often necessary. The basic problem in this category is that, for many rural districts, expenditures are increasing 10 to 12 percent annually while revenues are increasing only 2 to 4 percent annually. Budget oversight becomes extremely difficult when several expenditure categories grow significantly from year to year. For example, rising special education and health insurance costs are causing great concern among rural districts. Similarly, health insurance costs rise at a rate of 15 to 30 percent per year.
Rural schools are often hard-pressed to provide modern technology in regular programs for students.
In fact, many rural administrators perceive that funding for rural school districts is inadequate and inequitable. Lack of revenue, they report, makes it impossible for many rural districts to provide the sort of educational programs that represent quality programming as it is now understood. Use sweep accounts to keep investment income at the highest possible return. Strategies for dealing with equipment and facilities include contracting specialty and janitorial services, using mobile libraries and portable classrooms, leasing school buildings, eliminating vandalism, and reducing fuel consumption. Strategies for generating funds include the use of school stores, vocational class products, adult evening classes, wise investments, cooperative buying, cooperative application for federal aid programs, community support of school projects, and local donations.