As the economic outlook continues to darken, school districts will be looking for ways to cut costs, and they will no doubt wrestle with some difficult issues. When does it make sense to keep classes small? When does it make sense to increase class sizes to cut costs? Such debates are often carried out in the absence of information about what…

School district budgets typically hide as much as they reveal. Superintendents are finding this as they discover huge deficits that nobody saw coming. District budgets are opaque by design, and they often mask important facts about resource allocation within a district, as well as about total spending. This paper reports the results of an original…