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…

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,…

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…

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,…

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…

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…

School finance has traditionally concentrated on the distribution of resources to school districts, focusing primarily on the equitable distribution of funds within a state. In recent years, more attention has been paid to the issue of productivity--how effectively school districts use the funds they receive to provide education to students. This…

School finance has traditionally concentrated on the distribution of resources to school districts, focusing primarily on the equitable distribution of funds within a state. In recent years, more attention has been paid to the issue of productivity-how effectively school districts use the funds they receive to provide education to students. This…

A summary of proposed K-12 educational spending in California for 1998-99, comparing today's proposals with expenditure patterns of the recent past, is presented in this report. The text highlights current spending proposals and provides some background on historical spending patterns and their causes, as well as demographic information on the 5.3…

Many California school districts are reassuming responsibility for providing special education programs for severely disabled children to avoid large excess cost charge-backs to intermediate service providers. State regulations encourage this practice. Rather than realizing a fiscal gain, such districts increase their per pupil costs and those of…

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…

A conceptual framework is developed for analyzing the costs of alternative assessment instruments. The framework will be used in future analyses by the Center for the Study of Evaluation to determine the costs of alternative assessment programs in a number of states. It is important that a distinction be made between costs and expenditures. Costs…

In the standards-based education reforms of today, an important question is how much it will cost for all--or almost all--students to reach state-determined proficiency levels? School finance adequacy seeks to determine that cost. Four models have been developed to estimate the costs of adequacy. Two of them--the professional judgment and the…

For any school-based-management model to succeed, the important functions of a school district's business office must be redesigned to shift authority and support for most fiscal decisions to school site. Some of the complexities of shifting the fiscal management to schools include technology, transportation, maintenance and operation, risk…