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,…

This study estimates the costs of providing a high-quality PreK-3rd education approach in all 50 states plus the District of Columbia. Relying on an Evidence-Based approach to school finance adequacy, it identifies the staffing resources needed to offer high-quality integrated PreK-3rd programs and then estimates the costs of those resources. By…

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…

As schools become more culturally diverse, it is critical for principals and teachers to enact policies and procedures that ensure effective interactions among students and their teachers. This guide offers ways to ensure equitable access to quality education for all students, regardless of socioeconomic status or cultural heritage. Its intent is…

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…