Recent court decisions and legislation show that an adequate school finance formula must provide sufficient money so public schools can teach all students. Four different approaches for determining school finance adequacy are: (1) determining the economic cost of various educational functions; (2) linking spending to performance benchmarks; (3)…

This paper offers a conceptual and technical framework for examining alternative approaches for funding special education. The paper discusses fundamental policy questions that guide the selection of an appropriate funding approach, presents criteria for evaluating funding formulas, and analyzes alternative approaches for their fiscal and…

The magnitude of special education funding requirements has placed strains on both state and local budgets. Funding formulas for special education can be grouped as resource based, child based, or cost based. A table provides a summary of the incentives and disincentives associated with each type of funding. (13 references) (MLF)

School-finance equity is deceivingly complex. Equity necessitates fair and just treatment, which might actually require unequal treatment of some individuals or groups. State governments face a tremendous challenge in developing school-finance systems that result in equity for children. Obstacles include finding the correct mix of taxes to…

This guide explains Alberta's Program Unit Funding, a means to provide individual programs to supplement support for young children (ages 2.5 to 6 years) with severe disabilities. This program requires development of an Individualized Program Plan for each child and an individual budget plan submitted each school year. After an overview, sections…

When the Cincinnati Public Schools devised a reform strategy for improving student performance, it became clear that the district's traditional budgeting system was inadequate. Traces the district's process of moving to a system of student-based budgeting linking funding equity and flexibility to accountability and excellence. (MLF)

Wisconsin's guaranteed tax base equalization formula has no direct adjustment for the additional costs of educating poverty level pupils. This paper establishes the need for an adjustment and examines three measures (based on varying poverty definitions) to determine which provides the most equitable funding formula for educating poor children. (9…

This report which describes state systems for financing special education programs for school-age children with disabilities, is based on a is based on a national survey of state directors of special education during the 1992-93 school year. Emphasis is on determining state funding formulas, recognizing that many states are currently in various…

This paper presents a fiscal impact analysis of special education funding of inclusion at one of Indiana's pilot test school sites. Preliminary information includes a brief history of education for children with disabilities in the least restrictive environment. Indiana's weighted formula for special education funding is then explained and…

This document describes a procedural alternative to current practice predicated on a critical analysis of the literature concerning the funding of public institutions of higher education. The document is partitioned into five sections. The first section describes the development of the formula concept. The next section describes how funding…

State education agency personnel in 48 states were surveyed regarding current financing practices that would positively affect small school districts. One-half of the states were found to currently provide some type of additional operating revenue to small schools or school districts through pupil weighting, identification as geographically…

This document contains the definitions and elements of institutional cost and funding formulas recommended for Texas public universities, health science centers (nursing faculty salaries only), and public two-year institutions in fiscal years 1998 and 1999. Texas public institutions of higher education will use these formulas to make their…

Discussion of European funding models for higher education looks first at different funding mechanisms used in several countries, with particular attention to formula funding and its increasing use. Institutional responses to differing financial and planning environments are noted, particularly when circumstances produce unwanted outcomes.…

This study evaluated the relationship between Massachusetts special education expenditures and revenues and the overall allocation of school budgets between special and regular education. An introduction reviews the study's background, census-based funding in Massachusetts, education reform efforts in the state, the Foundation Budget approach…

Developed to assist two-year college administrators in understanding the application of the funding formula for California's community colleges that became effective July 1, 1991, this paper reviews revenue base limits; practical implications of the revenue base; the role of institutional growth in increasing base revenues in the absence of cost…