This study documents the revenue and expenditure patterns for categories of school districts and for individual school districts. The fiscal impact of the current system, the nature and extent of fiscal disparities, and the factors that contribute to the disparities are examined. An attempt is made to distinguish between disparities among…

After tracing the historical development of its present school finance system, the author considers Minnesota's school finance court cases and the finance disparities among its local school districts that led the 1971 legislature to increase State aid given to local school districts for maintenance expenditures. The document reviews the…