This an outstanding guide to school district debt financing by Orrick, Herrington & Sutcliffe, LLP. While the guide references California law, it is useful in understanding public school finance in general.
School district administrators in California function in a complex financial universe that increasingly requires familiarity with and use of sophisticated tax-exempt public finance techniques to finance school facilities, equipment and operating expenses. This guidebook is an overview of the public finance techniques most often used by school districts in California. It is written primarily for school district administrators as an aid to understanding the financing process and as a guide in determining which financing techniques might suit a school district’s particular needs.
From the introduction to California School District Debt Financing
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