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,…

The purpose of this paper is to describe the current fiscal picture of education in California and provide insight into the issues facing policymakers as they attempt to resolve the complex and difficult budgetary issues facing this state. The paper is divided into four sections. The first describes the current fiscal issues in California school…

The California Supreme Court catalyzed school finance litigation with its rulings in the "Serrano v. Priest" cases. The court's required that wealth-related spending differences essentially be eliminated, the legislation required to implement that decision, and the passage of Proposition 13's property tax limitation has resulted in…

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,…

Discusses legal definition of school-finance "adequacy" and four methods for determining the cost of an adequate system: Cost function, observational methods, professional judgment, and costs of a comprehensive school design. Draws implications for school districts' resource-allocation decisions based on adequacy. (Contains 21 references.) (PKP)

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…

A study employing a traditional equity framework was used to calculate the equity of Texas' school-finance structure. Horizontal and vertical equity as well as fiscal neutrality are used as principles in the study. Data on school-district enrollments, tax assessments, and state revenues from the Resource Planning Office of the Texas Education…

Reliance on market structures can help educators meet Clune's program adequacy goals. Transfer barriers should be eliminated so that teachers can freely choose schools with institutional missions approximating their own visions. Compensation should be based more on teacher knowledge and performance than on experience and training. A market-based…

Texas school-finance reforms implemented in response to the 1989 Edgewood Independent School District v. Kirby state supreme court ruling have impacted school districts differently. A study of four school districts, two poor and two wealthy, examined how these districts responded to changes in the school-finance system and the state's educational…

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…

To improve the equity of Vermont's school finance system, the state legislature passed Act 60. This new funding mechanism is described, with a focus on the equity issues raised by the state supreme court. A court's decision struck down substantial dependence on local property taxes to provide revenue for local school districts. The report reviews…

Although California's real spending per pupil grew 13 percent between 1980-81 and 1990-91, real growth in educational spending here has not kept pace with the rest of the country. The reasons are complex, with many causes rooted in the state tax system design and the resulting school finance structure. This paper describes how and why California's…

A national analysis of survey information on educational expenditures marks the first time such a study has been done at the school-district level rather than the state level. Data on more than 4,000 school districts were derived from the National Center for Education Statistics 1987-88 Schools and Staffing Survey and the U.S. Census Bureau's…

Explains problems with complex system of educational finance in California. Addresses issues such as diversity, per pupil expenditure, and equity at district and school level; problems with special education, pupil transportation, supplemental grants, and "mega-item;" and brief history of California's school financing--including Serrano…

For any school-based-management model to succeed, the important functions of a school district's business office must be redesigned to shift authority and support for most fiscal decisions to school site. Some of the complexities of shifting the fiscal management to schools include technology, transportation, maintenance and operation, risk…