id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
WOS-000470845100007	Barrett, N	Forecast Bias and Fiscal Slack Accumulation in School Districts	2019		.txt	text/plain	255	9	35	The findings indicate that school districts are engaged in strategic planning with implicit fiscal slack, which allows them to accumulate explicit fiscal slack, a cornerstone of prudent financial management that can provide budgetary flexibility during financial uncertainty. One strategy school districts continue to utilize is countercyclical stabilization of expenditures with fiscal slack, which raises an important-and, to date, largely unanswered-question of how school districts manage to accumulate fiscal slack, given both volatility and decreases in revenues in the years following the Great Recession.	cache/WOS-000470845100007.txt	txt/WOS-000470845100007.txt