Discussions of Part 1 of Book 6 School Financing & Policy Creation collaborate on school financing. The focus of one of the discussions is on an impact of Supreme Court decisions on contemporary school funding. Another discussion includes an explanation of the role of categorical fiscal reporting. This type of reporting provides all stakeholders with data on spending money received from the three governments for conducting and operating education. This type of reporting describes how school-level expenditure structures reflect educational strategies. In categorizing expenditures within the instructional area by program, the fiscal reporting indicates which programs are being used for which subgroup of students. Categorical fiscal reporting relates to student achievement and school performance by demonstrating that all students are provided with programs and services according to their needs. Providing fiscal reporting to a wide audience is very important because data help make decisions regarding both legal and ethical issues. When receiving school-level information, stakeholders can be assured that their money have spent for adequacy of education. Discussions of Part 2 of Book 6 collaborate on four dimensions of policy theory that can be applied to policy evaluation in school. Discussions presented in this part involve a reader in deep analyzing how the policy creation, including policies regarding immigration and school accountability, affects the school structure and culture, and why the policy evaluation in education potentially a high-stakes process.