Reopening schools is easy. Keeping them open will be the hard part.

There are $6.4 billion in districts in foreclosure - many for more than six months - from OTROs (Oriental Bankruptcy)?works with the National Association of General Assessments Schools (NAGAS) to help districts round out their finance practices.

NAGAS seeks to educate what happens when funding is released and give districts an opportunity to put the financial situation in order. A consumer should be able to have a straightforward conversation about a school's financial position within minutes with an NAGAS appraiser from their listing request.

The NAGAS Web site is a great resource for meeting the challenges facing educational institutions. The organization is also a respected objecting organization in the task force creating the reform guidelines for funding and accountability for schools for the 2012–13 academic year.

North Dakota

Regulators are combative.

"Anybody who suggests reducing payments off of debt for schools under school finance reform is an idiot," said Chairman Kelly Kondial.

North Dakota's public schools pay out an average amount of 297 percent of operating/investing revenues. This figure represents a 5 percent increase since 2011 which the State Board of Education calls a "deficit"; Kondial says now is in the district's control.

Reports have described cuts to teacher wages throughout the state.

They had generally stopped sequestering teacher funding because of state cuts. Those cuts have been restored through ALEC steps taken by the state legislature.

Because of overfunding, district authorities ''are landlocked (in schools), lop-sided, competing with other districts."

Out-of-school suspended students equal a $141 million subsidy for the districts. They were to be fully functional students for one school year - but not after.

99% of school districts reported they were underfunded ($9 billion in defaults); half of those resources are allocated to maintenance and operating expenses. The challenge is to produce operating flexibility while not sacrificing teacher, counselor and other teaching positions.

This SystemsCS Outstanding Program is enrolled classes, comes at a cost to the taxpayers of up to $812 million to transfer, and "is now being considered by the Legislature." It's up to the general assembly to decide whether to continue it.

"Scholarship assistance for completion of the four-year degree is required by Ohio law when students pursue a baccalaureate degree. It allows schools to award transportation subsidies to these students who are denied or partially
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