We examine how district administrators' conceptions of equity relate to the implementation of finance reform. We use sensemaking theory and four views of equity--libertarian, liberal, democratic liberal, and transformative--to guide a case study of two districts, finding evidence of two conceptions of equity: (1) greater resources for students…

While there is an extensive literature analyzing the relative equity of state funding systems for current operating revenues, there is a dearth of research on capital funding systems. This article presents an analysis of the school capital funding system in Kentucky since 1990, using the operating-revenue analysis concepts of horizontal equity,…

States and school districts are facing unprecedented financial pressure due to the continued poor performance of the United States's economy. Dramatic shortfalls in funding due to reduced tax collections were held off for 2 years thanks to federal stimulus funds, but with these revenues already consumed and little likelihood of more in the near…

Schools face the dual challenge of tighter education budgets and demands to raise achievement levels. Can this be done? The author argues that it can and has been achieved. The successful districts in some cases have transformed their strategic approach by focusing on costs; developing a new, more powerful school vision; identifying and allocating…

This article estimates the costs of school finance adequacy in each of the 50 states and Washington, D.C. by applying the recommendations from an evidence-based model to the student characteristics of each individual state. Using two different prices, (a) the national average teacher salaries adjusted by a comparable wage index and (b) individual…

This article seeks to move the adequacy issue forward by demonstrating that under a certain set of assumptions, it is possible to provide a set of programmatic offerings that corresponds well with what we consider to be an emerging, research-based consensus about what constitutes best practices. We do this by showing what could be purchased with…

This study estimates the costs of providing a high-quality PreK-3rd education approach in all 50 states plus the District of Columbia. Relying on an Evidence-Based approach to school finance adequacy, it identifies the staffing resources needed to offer high-quality integrated PreK-3rd programs and then estimates the costs of those resources. By…

The California Supreme Court catalyzed school finance litigation with its rulings in the "Serrano v. Priest" cases. The court's required that wealth-related spending differences essentially be eliminated, the legislation required to implement that decision, and the passage of Proposition 13's property tax limitation has resulted in…

The purpose of this paper is to describe the current fiscal picture of education in California and provide insight into the issues facing policymakers as they attempt to resolve the complex and difficult budgetary issues facing this state. The paper is divided into four sections. The first describes the current fiscal issues in California school…

Analyzes U.S. educational spending levels and sources, providing aggregate data for 50 states. Discusses spending disparities across districts and schools, using Schools and Staffing Survey data and highlighting California and Florida's spending disparities. Discusses how schools use available resources, based on research findings in Florida,…

Discusses legal definition of school-finance "adequacy" and four methods for determining the cost of an adequate system: Cost function, observational methods, professional judgment, and costs of a comprehensive school design. Draws implications for school districts' resource-allocation decisions based on adequacy. (Contains 21 references.) (PKP)

Reviews literature on resource allocation in schools, arguing that collecting data at the student level (rather than at the school level) can be more cost-effective and more useful in improving understanding of student learning. Discusses four school finance areas that would benefit from student-level data: equity, adequacy, accountability, and…

A study employing a traditional equity framework was used to calculate the equity of Texas' school-finance structure. Horizontal and vertical equity as well as fiscal neutrality are used as principles in the study. Data on school-district enrollments, tax assessments, and state revenues from the Resource Planning Office of the Texas Education…

A growing issue in school finance adequacy relates to the condition of school facilities and the role that the condition of those facilities plays in student learning. Using the results of standardized test scores from Wyoming students and a detailed assessment of every school building in the state of Wyoming, it can be concluded that there is…

Texas school-finance reforms implemented in response to the 1989 Edgewood Independent School District v. Kirby state supreme court ruling have impacted school districts differently. A study of four school districts, two poor and two wealthy, examined how these districts responded to changes in the school-finance system and the state's educational…