This paper, based on a doctoral dissertation, focuses on spending inequalities within a single large city school district. The allocation/expenditure patterns of the 32 New York City "decentralized" units are compared for fiscal year 1976. Significant resource disparities were found among the community districts. These appeared to be wholly arbitrary or accidental and not due to any deliberate educational design. Major problem areas in policy formulation and implementation were identified. These included: (1) accuracy in projecting registers, (2) accuracy in projecting average teacher salary, (3) building utilization (pupils per building), (4) operating within the confines of a fiscal year, (5) the fiscal crisis, and (6) developing a deliberate educational design. It is concluded that all policies and practices affecting the allocation and expenditure of funds and/ or resources must reflect a deliberate educational design. (Author/AM)