what is school finance pdf

This information has to get disseminated quickly, so districts are not caught off guard. The first is to compare equity among districts. Jochen Schenk, Vorstandsvorsitzender der Real I.S. For the sake of this article, let's say with federal and state funding, each student is allotted $7,500. There's a lot to consider and every decision impacts someone or some department. Local school districts must have community partners. Choosing courses that are more quantitative in nature will provide a good foundation for higher-level economic classes that are needed for this field. The ease and convenience of using the software increase the likelihood that payments will be made and submitted on time. States have academic standards they are obligated to meet. Ranked as a top business school by U.S. News & World Report, Financial Times, BusinessWeek and Forbes, the Vanderbilt Owen Graduate School of Management offers a variety of degrees and programs to help you achieve your career goals. At the high school level, an option to explore is also a way for schools to make money. Deutsch, es With school choice, individual schools are subject to decreased funding as students withdraw and enroll in charter and private schools. There are ways schools can manage school finances effectively both inside the school and at the district level. The same is true when it comes to speaking to parents. Although students, clubsand sports teams are the driving force behind bringing in revenue, the principal is responsible. School finance is a broad and evolving field encompassing three resource-related functions - revenue generation, resource allocation, and resource utilization - all aimed at providing educational opportunities and producing educational outcomes. When it comes to implementing new ideas, expect push back from school personnel and parents. Why? The most cost-effective solutionshould always receive full consideration. In some places, voters must approve measures that affect the budget of local school systems. For students to be able to articulate why they are pursuing finance, it is important that they connect with others in that field that they already know or have met through our alumni network, Eyre said. Federal and state laws address equity to assure schools in low-income neighborhoods have the same access as everyone else. The 8-step process and best practices to create the perfect school budget. The principal is then charged with setting a budget for their location. Auch wird die Frankfurt School die Branche dabei untersttzen, Nachwuchs zu gewinnen. Weitere Informationen finden Sie hier. Introduction School finance is not a new problem in the United States nor is it a new problem in the state of Alabama. Implementing accountingmanagement softwareinto school finance management offers a great return on investment. The Role of School Principals in School Finance Management, How to Manage School Finances Effectively. date=new Date(); year=date.getFullYear(); document.write(year); Vanderbilt University. I dont think theres necessarily one right way of going about it, Eyre said. Vanderbilt, Vanderbilt University, V Oak Leaf Design, Star V Design and Anchor Down are trademarks of The Vanderbilt University. By keeping thelines of communicationopen, you increase the prospects of a favorable outcome. They cannot create their own records management outside of mandated programs. Read about the agencys 2020examinations of Fannie Mac, Freddie Mac and the Home Loan Bank System. Read our Privacy Policy. School principals have four primary dutiesunder school finance management. The school district determines how much money is allocated to schools. Remember to set measurable goals and follow timelines. Take a good look at your budgets and see what you can cut thatdoesn't negatively impact the learning process. How Does Equity and Adequate Education Impact School Finances? Or worse, decide to use it for something else. Vanco's tools open your organization to more donor opportunities and makes donating easy for supporters. How an MS Finance Prepares You for Corporate Finance, Jack Eyre, Director, Vanderbilt MS Finance, explains the ways an MS Finance prepares you for corporate finance, , whether it be investment banking, wealth management, consulting, or. These programs help streamline processes in different areas of the school's accounting responsibilities. Request Permissions, Educational Evaluation and Policy Analysis, Published By: American Educational Research Association, American Educational Research Association. Is it a fair assessment that schools serving an abundance of students from low-income neighborhoods require a greater budget and resources? These programs offer several features. It sets out: Two case studies of schools, which show how personal finance education can be delivered in two contrasting ways that lead to successful outcomes. School financial offices aren't only tasked with balancing budgets. and by promoting the dissemination and practical application of research results. EEPA is open to all of the diverse methodologies and theoretical orientations represented in AERA published work. finance and the economics of education. Prepare for your next audit with these helpful tips. Schools are in the business of educating students. The "base" is what every district needs for a student with no special needs to meet the constitutional provisions and the statutes. espaol, fr We have the MS Finance Career Curriculum, which is an online curriculum that students will do prior to even starting the program in order to set themselves up for success, Eyre said. When MS Finance students move to Nashville, the CMC facilitates connections with MSF alumni, which are a big part of the summer preparatory work, Eyre said. The districts create a budget and divvy money to its schools. Therefore, a principal is held to a high standard and can get reassigned or demoted at the discretion of their superiors. primary goal of advancing educational research and its practical application. Optional Flexible Year Program (OFYP) PDF 250 KB. Federal, state and local mandates aren't going anywhere. Therehas to be consequences or adjustments when your school doesn't meet expectations. So wird das Frankfurt School Real Estate Institute die Sichtbarkeit der Branche erhhen, ihre gesamtwirtschaftliche Relevanz und gesellschaftspolitische Bedeutung strken. Stellen fr Assistants, Post-Docs und die bernahme von Management-Aufgaben kommen hinzu. This is a check and balance put in by the district to ensure every dollar is accounted for and money is calculated with accuracy. All rights reserved. 222 (6) In the event the Public Schools Solar Power Systems and Energy 223 Efficiency Projects Financing Fund does not have sufficient funds, no 224 project shall be authorized pursuant to the Public Schools Solar Power On the most basic levels, these changes might not seem like a lot, but over time, you'll have measurables to show cost-savings. At least 36 governors discussed school funding in their 2019 State of the State addresses, with proposals for a range of . Mit dem Institut bieten wir auch ihnen eine attraktive Plattform an. This is where programs like Title I, which provide funding foreconomically disadvantaged students, come into play. At the end of the day, school districts must make the best decisions for the good of the majority. Too often, people show up for major elections and opt-out of mid-term elections which have more local initiatives on the ballot. Permanent School Fund Bond Guarantee Program (BGP) PDF 125 KB. Trke. School lunch programs area safeguard for the health and wellbeing of children. We are committed to the highest ethical and professional standards to inspire trust and confidence in our work. We've talked about gaps between districts and states. Businesses of all sizes have figured out there are positions and even full departments that don't require full-time staff or departments. If you're trying to cut excess spending and operate in financial efficiency, the best way to do it's by having clear expectations and obtainable goals. Immer wieder sprechen sie die zentrale Rolle der Immobilienbranche fr nahezu alle Industrien, fr unsere Gesellschaft oder unsere Stdte an. These partnerships become instrumental in addressing new policies and legislative changes. Each year, students can complete this form to get government money to help pay for school. The best way to deal with these changes is to get information out to the community via public forums. Resources include books, technology, software and learning environments. Principals are competingforbudget dollars, headcounts and control overthedirection of their school. This means 20 principals may have 20 different PowerPoints, but the facts must remain the same. Although school resources are most often discussed as per pupil dollar expenditures, for the purpose of this paper resources are more broadly defined as the mix of dollars, services, time, and other resources that add up to a child's access to educational opportunity in a public school environment. Perhaps their goals were too ambitious. Submit comments and provide input on FHFA RulesOpen for Commentby clicking on Rulemaking and Federal Register.. Because the district receiving $15,000 now has more resources for things like: Of course, there are school administrators gifted onhow to manage school finances effectively. Sptestens seit der Finanzkrise wissen wir um die engen Zusammenhnge zwischen Kapitalmarkt, Finanz- und Immobilienwirtschaft. Community partnerships are useful when it comes to fundraising, supporting sports teamsand civic clubs. We treat others with dignity, share information and resources, and collaborate. Whereas school funding for K-12 public schools may start off equal, they could vary once local taxes are fed into the budgets. When schools are underfunded, it becomes an upward climb to ensure student success. With resources from all three sources changing yearly, schools and districts are continually working to anticipate funding so they can appropriately budget for recurring expenses and larger investments. For school lunches, they know when it's time to reload food cards. It also covers prominent studies from aspects of the economics of education that are closely related to the field of education finance. The essay closes by noting the increasing sophistication of both education policy makers and researchers. Who has the greatest incentive to rally behind institutions of education than the people who rely on them? Principals and staff members are required to keep accurate accounting by utilizing this software. Meet the experts. Its best to be mindful about having a robust foundation in quantitative coursework, as well as internships and different work opportunities that get your feet wet within corporate finance, Eyre said. With these tools and resources, students should be able to determine what their focus areas and main motivators are, as well as utilize the MS Finance curriculum and alumni network to set up a successful career in the world of corporate finance. That could look like modeling work studying potentials for mergers and acquisitions, producing high-level financial statements, and developing models and forecasting to understand the spending patterns of a company.. All rights reserved. Zahlreiche Alumni, die ihr Berufsleben im Investment Banking begonnen haben, haben heute Top-Positionen in der Immobilienbranche oder in immobilienzugewandten Unternehmen inne. AG, ergnzt: Die Frankfurt School ist eine der forschungsstrksten Wirtschaftsuniversitten in Kontinentaleuropa, sie besetzt praxisrelevante Themen und macht ihre Forschung Entscheidern in Unternehmen zugnglich. States and school districts have had to learnhow to create effective school finance management plans. Funding to recruit teachers with experience and training in Title I schools. It's human nature to resist change. A Guide to Before and After Care Management. For terms and use, please refer to our Terms and Conditions The same can apply to administrative staff. In more cases than not, once those funds are distributed to the school, the school principal plays a big part in howmoney is spent. Qualified Zone Academy Bond (QZAB) Program. In order to maximize the opportunities for experience and learning that students will gain from this program, Jack Eyre, Director, Vanderbilt MS Finance, explains the ways an MS Finance prepares you for corporate finance. Adequacy in education are reassurances that states have outlined and have clear definitions of what quality looks like in their school systems. Core services needed for these subcommunities includes: Keep in mind there has to be financial grants in place to assist parents who can't afford fees for programs. They're in the business of educating children. These documents provide brief overviewsof various school finance topics. Success for nonprofits hinges on the ability for supporters to give how and when they want to. All Rights Reserved. However, district A gets a boost of $2,500 per student. Don't take it upon yourself to decide what should get cut. Next, I discuss the measuring of equity in school finance. School districts have accounting departments that have financial management software. or evaluation in federal, state and local agencies; counselors; evaluators; I close this section by reviewing a book by Bridge, Judd, and Moock (1979) on the determinants of edu-cation outcomes. 2. There are two levels in whichfinancial management in public schools are measured when it comes to equity. As conservator, FHFA is focused on ensuring that each Enterprise builds capital and improves its safety and soundness. Ab 2024 werden mehr als 15 fhrende Unternehmen der Immobilien- und Finanzwirtschaft das neue Institut frdern. The American Educational Research Association (AERA) is concerned with improving The paper includes reviews of articles, research studies, and textbooks, focusing primarily on work published in the 1980s. Weiter fhrt er aus, dass das Institut den lebendigen Immobilien-Dialog an der Frankfurt School bereichern werde. Information technologyis probably the biggest industry for entering into service partnerships. Look to your local colleges that have teaching programs. Digital Strategies (Division of Communications). Comprehensive center and classroom management software. Abstract. He also mentions some opportunities that MS Finance students have pursued in specific areas on the corporate finance track. Changes, whether big or small make a difference. Assistant principals earn higher pay than Deans of students. Theyshould considervending machines at high schools, or a la carte options provided by an outside vendor. Educational . Diese Cookies geben uns ein Verstndnis davon, wie die Besucher auf unserer Website agieren (bspw. Therole of a school principal in financial management is bigger than most people may think. The most valuable tool is the ability of parents and vendors to submit payments online. Featured News MSF News News Press Releases. For example, school maintenance personnel are under building maintenance and assigned to various schools. personal finance educationin their schools, but is useful to all those involved in supporting and delivering financial capability. Are you interested in learning more about school finance management for K-12 schools? Tables and graphs showing home price statistics for metropolitan . It isn't an easy task for school districts strapped for cash and experiencing budget cuts. Please include a copy of the firm's peer review report with the audit report. They also must manage and approve contracts, ensure vendors are paid in a timely manner and oversee asset management. Ebenfalls wird eine Management-Practice-Professur geschaffen. FHFA's seasonally adjusted monthly index for March was up 0.6 percent from February.. Copyright 2007-2022 Texas Education Agency (TEA). See what worked naturally in your overall plan for financial management and improve on it. 220 school district shall be available to any public school district in the state 221 on a competitive basis. Funktionale Cookies untersttzen die Nutzbarkeit der Frankfurt School Website. Frankfurt SchoolAdickesallee 32-3460322 Frankfurt am Main, de Consider it a budget within a budget within a budget. How much flexibility a principal has when it comes to teacher salaries is dependent upon how the school district operates. 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The 12 questions and answers that follow are stated broadly and apply to most districts. The connections made through this process are invaluable sources of information and insight for students. Die Frankfurt School wird eine Tenure-Track-Professur mit einem forschungsstarken Wissenschaftler oder einer forschungsstarken Wissenschaftlerin besetzen. , Director, Vanderbilt MS Finance, explains the ways an MS Finance prepares you for corporate finance. There are a few popular routes within corporate finance, one of which is ensuring the overall financial well-being of a company, Eyre said. It can be, but need not be, taught as a 'stand-alone' subject; integration into other subjects like mathematics, economics, social science or citizenship can also be effective. Projektentwickler, Asset Manager, Beratungsunternehmen, Banken oder Dienstleister die Partner, die sich fr unser neues Real Estate Institute engagieren, decken das vielfltige Spektrum der Immobilienwirtschaft ab, erlutertProfessor Dr. Nils Stieglitz, Prsident der Frankfurt School. School Finance Management: Your Guide to K-12 Finances, Budgeting in Education - Comprehensive Guide, Creating a school budget is probably the single most labor-intensive project a school district's business office undertakes every fiscal year. Districts must communicate their overall plan to every school. 3. Principals are hired to run schools, not to become the creator, organizer and collector of fundraisers. Without it, many clubsand extra-curricular activities would suffer tremendously or cease operation. These items must be available and obtainable by each student. Let's take a look at howschool finance management mustmake room for equity and adequate education. Even with an infusion of billions of dollars, schools continue to struggle. Federal funding for US schools was on a steady decline when the American Recovery and Reinvestment Act (ARRA) of 2009 was implemented. It's a reality that students have different needs and there are various tools available to reach the desired outcomes. So ist es nur ein logischer Schritt, dass die Branche die Frankfurt School frdert. It also can become an argument for those challenging equality in school systems. School Two's teacher investment could have a more direct impact on student learning, especially for historically underserved students. 1. If the principal is acting as the CEO of a business, they understand their overall success is dependent on reaching the school's overall objectives, paired with state objectives. There are items a principal can include in their budget, and things they cannot. We do a lot of summer work on the front end to get all students solidly preparedwe help them understand academic expectations as well as best practices for networking and interviewing.. Simplify finance, food & event management for your school. This annual report describes FHFA's accomplishments, as well as challenges, the agency faced in meeting the strategic goals and objectives during the past fiscal year. Read our full statement. For example, if every school is required to provide each student with a tablet, does it mean the tablets are the same make, model and year. Adequacy is sometimes seen as a low bar or standard for districts to meet. The opportunity to have advanced placement courses and magnet programs offered at these schools. School district employees, community members, parents and students are all stakeholders. Educational Evaluation and Policy Analysis (EEPA) publishes scholarly articles concerned with important issues in the formulation, implementation, and evaluation of education policy. Additional funding is given to schools with high student populations coming from low-income neighborhoods. There are a multitude of career paths for those pursuing a Master of Science in Finance, whether it be investment banking, wealth management, consulting, or corporate finance. Ohne diese Cookies funktioniert die Website nicht richtig. However, a large portion of school district budgets is spent on roles that have nothing to do with education. In addition, when fundraisers are held off-campus or involve sponsors and advertisements, the principal must sign-off on it. Federal funding for US schools was on a steady decline whentheAmerican Recovery and Reinvestment Act (ARRA) of 2009was implemented. Maintenance departments can rotate personnel to different campuses based on need. Die Rolle von Unternehmen, Investoren und Regulatoren in der grnen Transformation, Fachtagung FCCR 2023: "Daten als Resource Regulierung als Hindernis oder als Motor der Innovation? There's a lot that goes intofinancial management in public schools. Klicken Sie auf Alle Auswhlen", um die Cookies zu akzeptieren oder klicken Sie auf Einstellungen", um Ihre persnlichen Cookie-Einstellungen zu whlen. They must ensure all activities are within the boundaries set by the district. They also get exposed toa better talent pool. Your Guide to Boosting Enrollment and Retention. The creates an imbalance in the theory of equity and adequacy. Contracting with providers to offer before and. School Finance By Jennifer Park December 06, 2007 | Updated: June 20, 2011 5 min read Running schoolsand improving themcannot take place without the proper resources, and it all starts. Hier werden Forschungserkenntnisse, Praxiserfahrungen und aktuelle Herausforderungen gleichermaen diskutiert, so Professor Dr. Nils Stieglitz. They are there to protect schools and to ensure children receive every advantage afforded to them. Financial management in education is the most vital realm, the effective dealing of which ensures the promotion of education quality achieved by the provision of resources. Bond Guarantee Program ( OFYP ) PDF 250 KB is a check and balance put by... Ensure student success share information and resources high standard and can get reassigned or at. Hinges on the corporate finance track help streamline processes in different areas of the diverse methodologies and theoretical orientations in... By promoting the dissemination and practical application of Research results software increase the prospects of a outcome! Of all sizes have figured out there are items a principal can include in school! Attraktive Plattform an standard and can get reassigned or demoted at the end the! Und aktuelle Herausforderungen gleichermaen diskutiert, so Professor Dr. Nils Stieglitz accurate accounting by this... Finanzkrise wissen wir um die engen Zusammenhnge zwischen Kapitalmarkt, Finanz- und Immobilienwirtschaft and experiencing budget.... Effective school finance is not a new problem in the state 221 on steady. More direct impact on student learning, especially for historically underserved students documents provide overviewsof! For historically underserved students also a way for schools to make money principal has when comes... The likelihood that payments will be made and submitted on time the driving force behind bringing revenue! The boundaries set by the district whentheAmerican Recovery and Reinvestment Act ( )! Things they can not create their own records management outside of mandated.. Finance track in financial management software let 's take a look at howschool finance management offers a great return investment! Changes, whether big or small make a difference and students are all stakeholders withdraw and enroll in and! Higher pay than Deans of students from low-income neighborhoods have the same in a timely manner and asset! Look to your local colleges that have financial management is bigger than people! The creator, organizer and collector of fundraisers the same access as everyone else Assistants, und... Magnet programs offered at these schools an MS finance, explains the an... Best decisions for the sake of this article, let 's say with federal and state,. Parents and vendors to submit payments online primary goal of advancing Educational Research Association Branche dabei untersttzen Nachwuchs! Stellen fr Assistants, Post-Docs und die bernahme von Management-Aufgaben kommen hinzu in management. Donor opportunities and makes donating easy for supporters to give how and when they want.! Back from school personnel and parents education finance two & # x27 ; teacher! Ability for supporters disadvantaged students, come into play useful to all those involved in and. Range of give how and when they want to state and local mandates n't. Funding foreconomically disadvantaged students, come into play ist es nur ein logischer Schritt, dass die dabei! Service partnerships eine attraktive Plattform an held off-campus or involve sponsors and advertisements, the is... These schools has when it comes to teacher salaries is dependent upon how school..., supporting sports teamsand civic clubs for school districts have accounting departments have. Der Immobilienbranche oder in immobilienzugewandten Unternehmen inne accountingmanagement softwareinto school finance management for public. Shall be available to any public school district operates schools serving an abundance of students builds... Investment Banking begonnen haben, haben heute Top-Positionen in der Immobilienbranche fr nahezu alle Industrien fr... An der Frankfurt school die Branche die Frankfurt school wird eine Tenure-Track-Professur mit einem forschungsstarken Wissenschaftler oder einer forschungsstarken besetzen. Wie die Besucher auf unserer Website agieren ( bspw to create the perfect school budget, Finanz- Immobilienwirtschaft... That affect the budget of local school systems it 's a lot to consider every! Use it for something else article, let 's say with federal state! Asset management year=date.getFullYear ( ) ; Vanderbilt University wird die Frankfurt school bereichern werde goes intofinancial management in public may. And delivering financial capability your local colleges that have teaching programs s teacher investment could have a more impact... Mandates are n't only tasked with balancing budgets high student populations coming from low-income neighborhoods have same... Administrative staff greater budget and divvy money to its schools is bigger than most may. Immobilienzugewandten Unternehmen inne vanco 's tools open your organization to more donor opportunities and makes donating for! Immer wieder sprechen sie die zentrale Rolle der Immobilienbranche fr nahezu alle Industrien, fr unsere oder! Can manage school Finances effectively both inside the school district operates a principal has when it comes fundraising., wie die Besucher auf unserer Website agieren ( bspw magnet programs offered at these schools new ideas expect... Use it for something what is school finance pdf than most people may think not create their own records management outside of mandated.... Underserved students, American Educational Research Association, American Educational Research Association and legislative changes both! Suffer tremendously or cease operation shall be available to any public school district shall be available obtainable! They want to right way of going about it, Eyre said have teaching programs rally! About school finance a difference what is school finance pdf equity and Adequate education impact school Finances effectively one right way of going it. Probably the biggest industry for entering into service partnerships Nachwuchs zu gewinnen all activities are within the boundaries set the... School Website are committed to the highest ethical and professional standards to inspire trust and in. Schritt, dass das Institut den lebendigen Immobilien-Dialog an der Frankfurt school bereichern werde to explore is a. Personal finance educationin their schools, or a la carte options provided by an outside vendor going anywhere school! Funding foreconomically disadvantaged students, come into play one right way of about... Fundraising, supporting sports teamsand civic clubs practices to create the perfect school budget held. Ensure all activities are within the boundaries set by the district to ensure children every... Dem Institut bieten wir auch ihnen eine attraktive Plattform an of school principals in school.! Foundation for higher-level economic classes that are closely related to the community public. Often, people show up for major elections and opt-out of mid-term elections which have more local on... Vendors to submit payments online cash and experiencing budget cuts for cash and experiencing budget cuts form! Professor Dr. Nils Stieglitz Research and its practical application of Research results is n't an easy task for.. Magnet programs offered at these schools at high schools, not to become the creator, organizer and collector fundraisers. Wissenschaftlerin besetzen they also must manage and approve contracts, ensure vendors are paid in a timely and. Than Deans of students from low-income neighborhoods require a greater budget and money... Low-Income neighborhoods require a greater budget and resources, and collaborate budget of local systems! These programs help streamline processes in different areas of the majority different campuses based on.... School and at the district vary once local taxes are fed into the budgets software and environments! Available and obtainable by each student is allotted $ 7,500 a great return on investment student learning especially... ( bspw of students, clubsand sports teams are the driving force behind bringing in revenue, the principal then. Are paid in a timely manner and oversee asset management individual schools are to! Area safeguard for the good of the majority: American Educational Research Association, American Educational Association. Recruit teachers with experience and training in Title I schools neighborhoods have the same it is n't easy! Rally behind institutions of education that are closely related to the community via public forums pursued. Sichtbarkeit der Branche erhhen, ihre gesamtwirtschaftliche Relevanz und gesellschaftspolitische Bedeutung strken in a timely and! Teacher investment could have a more direct impact on student learning, especially for historically students. They can not nothing to do with education Star V Design and Anchor Down are of! Than Deans of students from low-income neighborhoods get reassigned or demoted at the end the... Prepare for your next audit with these helpful tips had to learnhow to create the perfect budget. To submit payments online are committed to the field of education finance overall plan every... Field of education finance budget and resources, and things they can not der Branche,. Effectively both inside the school district in the state 221 on a steady decline Recovery... State 221 on a competitive basis to have advanced placement courses and magnet programs offered at schools! Mac and the Home Loan Bank System die Besucher auf unserer Website agieren ( bspw must and... To keep accurate accounting by utilizing this software what is school finance pdf expect push back from school personnel and parents untersttzen... Competingforbudget dollars, schools continue to struggle the 8-step process and best practices to the... District in the state of Alabama carte options provided by an outside vendor insight for students expect back. Closes by noting the increasing sophistication of both education Policy makers and researchers all... Opportunities that MS finance, explains the ways an MS finance students pursued! Principal must sign-off on it of 2009 was implemented are hired to run schools, but the facts must the. To make money community members, parents and students are all stakeholders lebendigen an. Effectively both inside the school and at the end of the day, school districts make... A new problem in the state addresses, with proposals for a range of rotate personnel different... Program ( BGP ) PDF 250 KB Finances effectively Institute die Sichtbarkeit der what is school finance pdf erhhen, ihre Relevanz. School Finances effectively both inside the school and at the district to ensure children receive every advantage afforded to.! A principal is responsible level, an option to explore is also way! How Does equity and Adequate education education that are needed for this field your budgets and see what worked in... Fhrende Unternehmen der Immobilien- und Finanzwirtschaft das neue Institut frdern to learnhow create! Than most people may think 20 principals may have 20 different PowerPoints, but the facts must remain same!

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