Hold-harmless provisions in state aid formulas are meant to restrict declines in revenues for school districts. They may take several forms, including limits on the changes in state aid from year to year, supplemental funding for districts with declining enrollment, alternatives for calculating the state aid amount, or use of past enrollments in…

Current expense tax rates, local current expense revenues, total current expenses from all revenue sources, and expenditures for salaries were analyzed in 16 school districts to review the effects of a state statute that significantly modified the formula of state equalization fund allocation. Twenty-four tables of financial information are used…

Numerous tables present data concerning student enrollment and state unit allotments in the Delaware public schools as of September 30, 1990. Part I of this report contains the unit allotments based on enrollment for the 20 individual school districts and the state as a whole. Part II contains elementary school and secondary school enrollment…