A Cost Allocation Model for Shared District Resources: A Means for Comparing Spending Across Schools

September 2004

Recent policy changes at the state and federal level have made schools the focus of accountability. However, under current budgeting practices, it is difficult to assess how resources are distributed between schools and whether every school is afforded the same opportunities to meet its educational goals. This paper addresses one key driver of spending variation between schools: shared district resources.

Shared resources, including programs, staff, and funds managed by the central office for the purpose of educating children are not reported in school budgets despite the fact that they can represent a substantial portion of the total resources which benefit any one school. To capture these funds, and gain an understanding of how they are distributed, a cost allocation for shared district resources is reported here.

Related Research: