Blazing New Trails - Connexions

288 CRITICAL ISSUES IN SCHOOL IMPROVEMENT
to identify one building-level staff member who had worked since before PTELL was enacted
in the county. The researchers interviewed each superintendent or business manager twice and
each building-level participant once, with each interview taking approximately 60 minutes.
The researchers conducted semi-structured interviews with each participant. The semistructured
interview was selected in order to give the researchers access to a broader range of
information from the participants as each may be more likely to open up and share more
deeply of his or her personal experiences (Kvale, 1996).
The researchers employed a simple coding approach to analyze interview data and
identify the patterns and recurring themes. The themes more relevant to students and district
finances are included in the results section. The theoretical perspectives gave structure to the
data assembled into a scheme that better explained both each specific case and the experience
of school leadership under PTELL, in general. The analysis was performed to provide
illumination and better understanding of PTELL as it formed part of the context for certain
Central Illinois school districts (Shank, 2002).
RESULTS OF THE CASE STUDY
Analysis of interview data from the case study led to the identification of several
themes in the six districts enlisted for the study. In the larger study that formed the basis of
this paper, the themes touched on a wide range of issues associated with PTELL. The themes
presented here focus on two major areas of the school leadership:
School district revenues and fiscal practices
The impact on students
The themes were discussed as they pertained to each of the major areas. Where appropriate,
the words of the participants were included to provide rich description and deepen the
understanding of the experience of Central Illinois school districts that are under PTELL.
District Revenues and Fiscal Practices
Tax revenues maximized every year. The school leaders that were interviewed
expressed that they felt compelled to maximize their levies every year, regardless of the
actual fiscal need of the respective school districts. The PTELL formula bases the allowable
growth of each year’s tax levy on the total levy from the previous year. School leaders
expressed that this fact left no recourse but to maximize the tax levy each year. Failure to do
so would result in permanent loss of access to locally-generated financial resources. As one
superintendent said, “Prior to PTELL, we lowered the levy when we didn’t need money in
the bank….Since that time, we have nailed the taxpayers to the wall.” Another
superintendent responded, “…it’s led to schools taking more taxes than they felt they would
have had to take in order to maintain an increasing base on which they could base next year’s
levy.”
The tax levy was no longer constructed with any thought given to the actual financial
need of the district. The primary goal of the levy in PTELL districts was to maximize the
amount of tax revenue each year. Fear of losing access to all potential revenues became more
important than responsible financial planning in the development of the tax levy.