State funding mechanisms are seen as coming under scrutiny because they don't accurately reflect enrollment decline effects on overall costs. Ohio has worked out a method of relating funding formula to actual costs and Florida reduces funding by half the average cost for enrollment declines. (Author/MLW)

Reviews the unique financial problems of small schools. Explains the necessarily higher cost per pupil of quality rural education programs. Summarizes survey results concerning 48 states' use of weighted funding formulas, categorical aid for transportation, and excess levy authority to provide supplemental funds to small schools or districts.…

Employs school funding formulas enacted under Georgia's Quality Basic Education Act to explore changes in interdistrict equity over time. Regarding overall distribution of per-pupil resources across districts (horizontal equity) and for special- needs students (vertical equity), dispersion measures approach Odden and Picus' suggested equity…

A recent study found no evidence of inadequate state-aid general funding for Oklahoma's mandated elementary class size requirements as they became more restrictive during implementation phases. Over the years, state aid increased on a per-simulated-class basis for grades K-6. State-aid distribution equity also increased. (MLH)

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)…

In this article, the author discusses the impact brought about by the "No Child Left Behind" Act (NCLB) on school funding. Because of changes in the funding formulas, most of the increased funding will go to districts in which the highest number of poor children reside. Districts which are less impacted by poverty will lose funding. The…

The System Funding Task Force (SFTF) of the Illinois Community College Board was formed to review the recommendations and framework for modifying the state's funding plan developed by the Board's President's Council. This report presents the SFTF's review of the Council's findings and presents the Task Force's own recommendations for funding.…

This report examines the financial ability of West Virginia's 55 county school boards to balance their budgets for fiscal years 1990-95. Data were gathered from annual financial statements of the county boards, annual state budgets, various state reports on education, and a survey of districts that did not incur any deficits. An overview of West…

Evaluates estimates of full-value-equalization rates, using a study of 20 New York cities and their school districts to (1) show that these estimates contain significant errors, (2) discuss how these errors affect intergovernmental relations, and (3) analyze how they affect equity in financing local schools. (MCG)

Analyzes 1990-91 school finance data for six New England states. Examines state support for local education, distribution of state aid in relation to local wealth differences, these policies' effect on funding equity for local taxpayers, and the relationship between taxpayer equity and per-pupil spending disparities. Only Maine and Vermont have…

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…

In addition to setting high standards for student performance, educational policies must consider what resources are essential to provide an adequate educational program to meet all students' learning needs. Policy makers also want to ensure that educators make efficient use of available resources. In this exploration of school finance policy, we…

This report is the result of a 1995 national mail survey of state special education administrators concerning mechanisms used by states to fund special education services for school-age children with disabilities and the costs to provide these services. All 50 states and the District of Columbia responded to the survey. Part 1 contains three…

Examining the methodology used to fund Iowa's 15 community colleges, this report reviews the history of the state's community colleges, highlights the strengths and weaknesses of the funding formula, and describes principles upon which sound funding should be based. Following a preface and executive summary, an introduction is provided to Iowa's…