Fiscal Equity Within Districts Marguerite Roza, PhD

Sources of Uneven Spending Among Schools  Resources for special student populations  Staff based formulas create uneven spending  Placement of non-formula staff assignments, magnet or special programs, or other add-ons  Differences in teacher salary costs  Central programs/services

School Budgets Central Budgets Non-Ed Op.s Leadership ABCD Schools Total Budget

School Budgets Central Budgets Non-Ed Op.s Leadership ABCD SchoolsTotal Budget Uneven staff allocations

School Budgets Central Budgets Non-Ed Op.s Leadership ABCD SchoolsTotal Budget Salary differentials Higher salaried teachers effectively cost more per pupil

Leadership School Budgets Central Budgets Non-Ed Op.s ABCD SchoolsTotal BudgetCentral Programs/ Departments

Data Obtained from Catalyst Analysis

Equity  Vertical equity -- students with greater needs receive more resources to meet those needs  Horizontal equity -- similar students receive equal resources  How to determine fiscal equity

Data Obtained from Catalyst Analysis

Options for Addressing Inequities Transparency Minimize line item allocations / special programs Student based budgeting Disaggregate cost of central services to schools Allocate a larger portion of funds to schools Relocate spending authority to schools Address inequities in teacher resources

=.27 or 27% =.22 or 22% =.17 or 17%

Leadership School Budgets Central Budgets Non-Ed Op.s ABCD SchoolsTotal BudgetCentral Programs/ Departments

Leadership School Budgets Central Budgets Non-Ed Op.s ABCD SchoolsTotal BudgetCentral Programs/ Departments

Forces for inequity Lumpy staff based allocations Equality State, district, taxpayer demands to dictate what is purchased Savvy parents Adults in the system that benefit from inequity (can be principals, teachers, administrators) Accounting guidelines

Forces for change Transparency (salaries, disaggregate central budgets) Accountability Decentralization Student based budgeting Title I regulations that require comparability

University of Washington Daniel J. Evans School of Public Affairs Center on Reinventing Pubic Education Marguerite Roza