In the Fall of 2006, Education Resource Strategies (ERS), a nation-wide leader in helping school systems make the most of their resources, was invited by Saint Paul Public Schools (SPPS) to study the use of resources in the district and create priority recommendations to inform the district's strategic plan. Saint Paul is in a situation where overall enrollment is declining while key subgroups (students in poverty, English language learners, students with disabilities, and students of color) are increasing as a percentage of district enrollment. In this context, the analysis focused on three key questions: (1) How much money does SPPS spend and how are the resources distributed? (2) Does SPPS empower strategic use of school-level resources to improve student performance? and (3) Does SPPS use district resources in a way that supports schools in promoting student success? This report summarizes the key findings and priority recommendations regarding strategic resource use in SPPS. (Contains 13 footnotes.)