Assessing Inequities in School Funding within Districts: A Tool to Prepare for Student-Based Budgeting

This tool was designed for district officials and related policy-makers interested in analyzing
a district’s spending patterns related to the
distribution of resources among schools and
types of students. The tool describes a three-step process and illustrates it with an example from the Cincinnati Public Schools (see sidebar).

In our analysis of several districts, we have found that most districts distribute resources unevenly among schools within the district that serve children with varying characteristics. Many of these inequities result from unplanned historic or programmatic causes, the sum of which, once revealed, is surprising to many district leaders. Most inequities are buried in complicated accounting procedures, antiquated staffing-based budgeting policies, and cost variations that accompany special student programs (such as bilingual education, special
education, etc.). Some spending differences
make sense, such as additional dollars for handicapped children, but others are not systematic and may even conflict with the district’s stated goals.