This research briefly summarizes a series of Ohio Supreme Court litigation known as "DeRolph v. State" and then measures the equality of expenditures among Ohio school districts. "DeRolph v. State" was a high-profile school finance adequacy case. Nevertheless, the high court continuously expressed concern for the financial…

In order to make financial management of Ohio schools simpler and more understandable to the public, this Citizens' Council report recommends structural changes in school district budgeting that would necessitate changes in state law. The major problem areas identified are the districts' use of the calendar year as fiscal year, the requirement…