This report from the Study of School-Level Expenditures presents findings on how state and local education expenditures at the school level vary within school districts. This study is not examining compliance with the current Title I comparability requirement, nor does it examine the comparability of resources between districts. Rather, it focuses on the question of whether Title I schools and higher-poverty schools have comparable levels of per-pupil expenditures as non-Title I schools and lower-poverty schools within the same district. More specifically, this report examines three questions: (1) To what extent do Title I schools have lower per-pupil expenditures from state and local funds, compared with non-Title I schools in their district?; (2) To what extent do higher-poverty schools in Title I districts have lower per-pupil expenditures from state and local funds, compared with lower-poverty schools in their district?; and (3) Does the extent to which Title I schools and higher-poverty schools receive lower levels of state and local funding vary for different types of expenditures? Findings include: (1) Per-pupil personnel expenditures often varied considerably across schools within districts, and nearly half of all schools had per-pupil personnel expenditures that were more than 10 percent above or below their district's average. Some, but not all, of these differences were related to school grade level; (2) Within-district comparability analyses were relevant for a relatively small proportion of school districts, but these districts accounted for a large proportion of students; (3) Within districts that had both Title I and non-Title I schools, more than 40 percent of Title I schools had lower personnel expenditures per pupil than did non-Title I schools at the same school grade level; (4) Similarly, more than one-third of higher-poverty schools (above their district's poverty average) had lower per-pupil personnel expenditures than lower-poverty schools in their districts at the same school grade level; (5) Most Title I districts had at least one Title I school with per-pupil personnel expenditures below the district average for non-Title I schools at the same school grade level; and (6) Other expenditure categories examined in this study resulted in an increase in the percentages of Title I schools that had expenditures below their district's averages for non-Title I schools at the same school grade level. Appended are: (1) Data Reporting Instructions; (2) Statutory Language for Title I Comparability Requirement: "Elementary and Secondary Education Act", Title I, Section 1120A; and (3) Supplemental Exhibits. (Contains 43 exhibits and 8 footnotes.