In this study, we investigate the types of overlay provisions used in public school funding and the impacts that these provisions can have on equity, fiscal neutrality, and adequacy in school funding. We begin by reviewing the various overlay provisions that could be used by states. We then turn to an analysis of Indiana's 2004 foundation aid…

The purpose of this study was to compare the foundation allocation and three special allocations for special-needs students, ESL students, and students with low socioeconomic status in Ontario, Alberta, and British Columbia to see what these special allocations look like as vertical equity measures. Because stronger measures are needed if…

Individual states have a long tradition of providing financial support for their public K-12 schools. This support reflects the state's constitutional requirement to educate its citizens. However, states vary widely in both the amount of funding provided to public schools, and the distribution of funding among schools. The fundamental observation…

Currently, state aid for education in New York State is distributed through over 50 separate and unnecessarily complex formulas and grants-in-aid. The approach recommended in this proposal consolidates 39 of these current categories into a single foundation allocation, while increasing the percentage of the state share and providing districts with…

As in previous years, this publication provides information on two dimensions of public education finance in the United States--raising and distributing education dollars. Information as reported by each of the 50 states is provided. The first section shows the current financing structure used in each state. In 1990, states generally reported four…