The conceptual differences between the foundation program and educational needs approaches to the distribution of school funds are analyzed. Under the foundation approach, the state generally guarantees that, irrespective of local wealth, every child will have a minimum number of dollars expended on his education. In operation, the foundation…

The Minnesota school finance system is the method by which funds are provided for the operation of public elementary and secondary schools and public postsecondary vocational-technical institutes. This document comprises a reference guide for state legislators to the Minnesota school finance system. It begins with historical and legal background…