This bibliography is designed to help teachers and administrators effectively address the problems facing them in a time of financial rigor. The citations have been drawn from material appearing over the past five years in ERIC's Resources in Education (RIE) and Current Index to Journals in Education (CIJE), and they address such topics as reduction in force, alternative uses of school buildings, techniques for solving the issues related to declining enrollments and the closing of schools, and practical ways to save money. The citations are divided into two broad categories, higher education and elementary secondary education. (Author)