Education stakeholders have used descriptors of poverty and race as if they were synonymous. This 'synonymization' of identities is particularly evident for black and poor students. We define 'synonymization' as a policy threat that emerges when policymakers conflate two marginalized identities, resulting in policies that ostensibly, but not…

This study examines differences in spending in school districts across geographic locales in Minnesota and factors that might contribute to these differences. The study finds that district spending per student in 2008/09 varied across locale types in Minnesota. These differences are largely accounted for by differences in regional characteristics…

This study examines the relationship between school district expenditures and district characteristics, including regional features (enrollment size, student population density, labor costs, and geographic remoteness) and level of student need (percentages of students eligible for free or reduced-price lunch, of special education students, and of…

Minnesota spends more for education than most states and has increased its financial commitment steadily over the past 15 years. Because of the state's dominant role in education funding, legislators have enacted measures requiring all local school districts to follow uniform financial accounting and reporting standards (UFARS). Since 1980, the…

Minnesota's attempt to equalize school spending through state payments to low-expenditure districts succeeded only partially in reducing statewide variation in districts' per-pupil expenditures. To test the effects of the state's 1973 law, and to test a new statistical technique for simultaneous assessment of variability in many factors,…

To explore the diversity in special education revenue-expenditure relationships, the financial statuses of six Minnesota school districts were compared to determine the ratio of state, local, and federal revenues to districts' expenditures for mandated programs. (JW)

The authors' review of several studies on school district fiscal response to state aid formulas precedes a summary of their research results from case studies of Colorado and Minnesota. The studies reviewed examined factors influencing district fiscal capacity and expenditure changes made in response to aid formulas, especially to…

Asserts the importance of each school business official's responsibility to accurately report the school's financial situation to the state legislature. Uses Minnesota's 33 area vocational technical institutes to illustrate the application of statewide uniform financial accounting and reporting standards to Minnesota public school districts. (JBM)

Describes the statewide computerized system developed in Minnesota following the 1976 enactment of the Uniform Financial Accounting and Reporting Standards (UFARS) law. UFARS includes provisions for an advisory council responsible for recommending accounting and reporting procedures, and seven data processing centers to serve all 560 Minnesota…

This report consists mainly of four separate issue papers, each prepared by an individual committee of the Minnesota School Task Force. Topics of the papers include educational management systems, Minnesota's state foundation aid program, school tax levy limitations, and educational overburden. In addition to the issue papers, the report also…

This study documents the revenue and expenditure patterns for categories of school districts and for individual school districts. The fiscal impact of the current system, the nature and extent of fiscal disparities, and the factors that contribute to the disparities are examined. An attempt is made to distinguish between disparities among…

This two-part report presents findings of a study that examined how Minnesota's tax dollars are being spent, with a focus on elementary-secondary education. Part 1 uses national indicators to compare Minnesota with other states. The second part examines actual education expenditures in Minnesota for the period betweeen 1985 and 1991. Findings show…

Since 5 of the 24 states receiving Johnson O'Malley (JOM) funds contained school districts that applied for JOM funds to meet basic operational expenses, the study was conducted to: assess state, local and federal funds going into the districts and for what purposes and programs; assess their impact on Indian students; assess the unmet financial…

In May 1987, the Legislative Audit Commission for the State of Minnesota directed the Program Evaluation Division to examine noninstructional expenditures for elementary and secondary education. This report, the first of two, focuses on two questions: (1) Has the commitment of resources in Minnesota to instructional activities declined relative to…

Soaring values of agricultural land have created inequities in funding between urban and rural school districts in Minnesota. The state's Foundation Aid to school districts is formulated so that districts of high property valuation receive less Foundation Aid than those districts with low property valuation. In recent years inflation has had…