This essay focuses on the intrarelationships and interrelationships within and between the financial support delivery system and the educational substantive delivery system and how these two factors relate to the achievement of a free, common, and equitable educational opportunity as mandated by Article III, Section 14 of the 1967 Pennsylvania Constitution. As "constitutional education" addresses itself to the broadening of the intellect rather than to the narrowing of physical boundaries, within the context of this inquiry there is the regard for the fundamental principle that accountability to constitutional education addresses itself to equality of opportunity and process, not equality of product. (Author/MLF)