To increase the success rate and promote more participation in the Association of School Business Officials' Certificate of Excellence Program, last year's Comprehensive Annual Financial Reports (CAFR) submitted by every third successful submitter (N=28) and all unsuccessful submitters (N=23) were examined for deficiencies. (MLF)

This paper presents findings of a study that examined the effect of a Pennsylvania subsidy formula on expenditures per pupil in the state's public school districts. The Equalized Subsidy for Basic Education (ESBE) was adopted in 1983 as a system to equalize resources among school districts. Out of 500 operating Pennsylvania school districts, 25…

Findings from a study that determined the degree of difference that exists in educational expenditures per pupil in Pennsylvania public school districts are presented. Specifically, the study compared districts with the highest and lowest expenditures and suburban with urban districts on the basis of expenditures, enrollment, revenue, wealth,…

This paper discusses selected techniques for measuring equity in a state school finance system and focuses on the distribution of fiscal outcomes among school districts in Pennsylvania. Measures of dispersion, measures of relationship, and winners-losers ratios are demonstrated with data from a small sample of school districts. Data from a…

The degree of inequality of selected fiscal variables between a big city school district (the school district of Philadelphia, Pennsylvania), and the top spending school districts in the same state was studied across time. Comparisons were made on the basis of size and location of districts and the following variables: expenditures, wealth, local…

In spite of 1983 legislation intended to equalize financial differences among school districts, Pennsylvania continues to experience inequalities in school funding. A study of Pennsylvania school finance over a 10-year period, 1984-85 through 1993-94, examined differences in spending among the 25 lowest spending districts (Lo-25) and the 25…