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…

The "Closing the Achievement Gap" series explores the Casey Foundation's education investments and presents stories, results, and lessons learned. This publication presents stories about two successful charter efforts and Foundation contributions. Contributions include: (1) Supporting a variety of activities and programs; (2) Financial…

Equity must be viewed in terms of the pupils to be served in the schools, the citizens who support the schools, and general society which reaps the benefits from the public schools. Various sections of this pamphlet address themselves to the philosophical bases of the public schools, some of the directions provided by the courts, current financing…

The rationale of power equalization approaches are explored, and the advantages, shortcomings, and details of operation are examined. A power equalization bill proposed by the Ohio Legislature is analyzed in terms of projected costs, impact on educational programs, and to bring out problems of grafting power equalization programs onto existing…

Critically examines state equalization plans; emphasizes post-Serrano efforts in California. (IRT)

The U.S. District Court ruling in Rodriguez vs San Antonio Independent School District, which struck down Texas' school finance system as inequitable and unconstitutional, provided the impetus for publishing this interim report. The report documents the growing cost of State-supported public school programs--the primary concern prior to the…

According to the weighted pupil philosophy, the essence of equal educational opportunity is not in providing equal amounts of funds for the education of each child, but in providing the varying amounts of funds needed to insure a financial basis for giving each child an equal opportunity to obtain an education which meets his needs. This paper…

Florida's new school finance formula is characterized by a three mills power equalization scheme on top of a Strayer-Haig foundation plan. Finance legislation is predicated on the intent to equalize educational opportunity while increasing the authority and responsibility of districts for deciding matters of instructional organization and method.…

Colorado has been experiencing the efforts by local property tax groups to reduce the dependence for educational revenue by moving away from local property taxes to wider based taxation plans. Paralleling these efforts have been attempts by various groups, through the courts, to change the method of financing education to provide more equality of…

On June 26, 1973, the system for financing elementary and secondary education in Florida was radically altered when the Florida legislature passed the Florida Education Finance Program Act of 1973. Significant features of this act include (1) substantially increased fiscal equalization; (2) a systematic plan and substantial State commitment to…

Most of New Jersey's charter schools are located in the state's poorer, urban school districts, or "Abbott" districts, and exclusively serve students from those communities. A number of other schools are located outside of the Abbott districts but enroll students from these districts. Specifically, of the 50 charter schools operating in…

Published prior to the U.S. Supreme Court decision on the case, this report puts into perspective the questions and problems before the State of Texas in resolving the issue raised by Rodriguez vs San Antonio. The document reviews the key elements of the decision in the Rodriguez case and considers alternative approaches that comply with the…

The first part of this document (and Appendix A) focuses on New Jersey as a microcosm of the problems, questions, and issues involved in revising the existing system of how school costs are paid. New Jersey is particularly suited for such analysis because for years it depended heavily on the local school property tax, to an even greater extent…

Data are analyzed in support of the conclusion that fiscal neutrality has nearly been achieved since 1974 legislation mandating uniform tax rates and a foundation program of school aid. Remaining disparities in per pupil revenue and expenditure are interpreted as a function of varying pupil and school district needs. (MJL)