Intermediate School Districts and Educational Service Agencies: Revenue Options and Accounting Practices

After the passage of Proposal A, local districts are extremely limited in how they can raise funds for educational needs.

By acting on a regional basis, through Intermediate School Districts, local districts can ask the public for increased funding for special education, vocational education or enhancement millage. These tax dollars go directly to local school districts or are utilized toprovide services used by local school districts, their students and families.

ISD tax levies are subject to the same public scrutiny of every governmental unit (i.e., township, city, state) and formal structures to challenge exist.

Through ISDs and the corresponding economies of scale available, public monies are used to optimum advantage. This allows local schools to better leverage their own resources.

ISDs follow standard accounting practices and, like all other school districts, will adopt Governmental Accounting Standards Board (GASB) Statement 34 requirements according to law.

All ISDs have an independent board auditor and their books are audited each year. These audits are open and readily available
to the public.