Defines "equity" in terms of three concepts (horizontal equity, vertical equity, and fiscal neutrality), summarizes school finance litigation history, and presents alternative distribution formats to improve student achievement. Enhancing equity and efficiency requires reallocation of existing resources, incentives for improved performance, a more…

Understanding how money is spent to educate children and support families in local communities can help improve community decision making about public resources. This article reports on a process used in Los Angeles to derive estimates of total public expenditures on services for children and families in the community around the University of…

To improve the equity of Vermont's school finance system, the state legislature passed Act 60. This new funding mechanism is described, with a focus on the equity issues raised by the state supreme court. A court's decision struck down substantial dependence on local property taxes to provide revenue for local school districts. The report reviews…

Although California's real spending per pupil grew 13 percent between 1980-81 and 1990-91, real growth in educational spending here has not kept pace with the rest of the country. The reasons are complex, with many causes rooted in the state tax system design and the resulting school finance structure. This paper describes how and why California's…

A national analysis of survey information on educational expenditures marks the first time such a study has been done at the school-district level rather than the state level. Data on more than 4,000 school districts were derived from the National Center for Education Statistics 1987-88 Schools and Staffing Survey and the U.S. Census Bureau's…

Explains problems with complex system of educational finance in California. Addresses issues such as diversity, per pupil expenditure, and equity at district and school level; problems with special education, pupil transportation, supplemental grants, and "mega-item;" and brief history of California's school financing--including Serrano…

Recent court decisions and legislation show that an adequate school finance formula must provide sufficient money so public schools can teach all students. Four different approaches for determining school finance adequacy are: (1) determining the economic cost of various educational functions; (2) linking spending to performance benchmarks; (3)…

Policymakers view incentives as being more effective in ensuring local compliance with state reform goals than the mandates and sanctions used in the past. Also, voluntary compliance is seen as "morally superior" to coercion. This paper describes alternative incentive options available to policymakers and delineates the circumstances…

This article describes how four Texas school districts responded to changed fiscal conditions following implementation of reforms designed to bring greater equity to Texas school finance. Case studies in two poor districts show that little new money was spent on improvements to the core curriculum. (SLD)

As deliberations begin on its 1993-94 fiscal budget, California is for the second year in a row facing the likelihood of a decline in revenues. Under the governor's budget proposal, funds for schools would, for the third year in a row, remain at the same level per student in Average Daily Attendance (ADA). The lingering recession in California and…

Describes school-level K-12 revenue and expenditure data collection in California, Texas, Florida, and Minnesota. Neither California nor Minnesota collects school-site fiscal data. Florida's highly advanced district and school-level data collection system has inconsistently reported standardized test scores. Texas has developed a good database to…

Summarizes the current literature on whether money matters in education and the allocation and use of educational resources. Offers suggestions for districts seeking to focus on instructional purposes. How money is spent matters more than how much is spent. Since 80% to 90% of a district's funds are spent at the school level, most savings or…

When faced with reducing a proposed budget, school districts sometimes err in trying to reduce everything except academic programs. To make ends meet, administrators must change their attitudes about money, budget for people, and budget for technology (hardware and software investments, equipment repair and maintenance, and staffing). (MLH)

Discusses several market-driven school-choice programs: intradistrict choice, interdistrict choice, privatization, and vouchers. Because of the limited and often contradictory research on the effect of alternative choice programs on student achievement, more research is needed to determine their long-term effect. (PKP)

In 1983 the California Legislature passed Senate Bill 813, which appropriated an additional one billion dollars yearly for each of 4 years to the schools. Most of the additional money was distributed through the state's general aid formula. However, a portion of the money was offered through eight other new programs designed to encourage specific…