School finance and school consolidation concepts have been researched to great lengths in previous studies on school finance and increasing spending efficiency. This quantitative research study seeks to identify variables in school district finance while evaluating school consolidation to better evaluate potential financial efficiencies at the school district level. The researcher conducted correlation and Chi Square analysis with school district finance and enrollment data from school districts in the State of Louisiana with a regular public school that was closed and consolidated with another school within the same school district. The researcher uses correlation analysis for Research Questions 1, 2, and 3 to determine if relationships between the identified variables exist. Pearson's Correlation Coefficient (Pearson's r) was used to examine the significance of the relationship between each variable. The researcher uses contingency tables to assess if thresholds exist for the identified variables in Research Questions 4 and 5. [The dissertation citations contained here are published with the permission of ProQuest LLC. Further reproduction is prohibited without permission. Copies of dissertations may be obtained by Telephone (800) 1-800-521-0600. Web page: http://www.proquest.com.bibliotheek.ehb.be/en-US/products/dissertations/individuals.shtml.]