District fiscal practices and their effect on school spending

Prepared for The Aspen Institute Congressional Program: The Challenge of Education Reform: Standards, Accountability, Resources and Policy, February 2
February 2005
Marguerite Roza

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Recent research has surfaced surprising spending differences among schools within the same district. Unlike spending variations across districts, school level spending variations have nothing to do with different local tax bases. Instead, outmoded but typical district budgeting practices are to blame, creating significant implications for current policy efforts to improve K-12 education.