ERIC Number: ED306687
Record Type: Non-Journal
Publication Date: 1989-Apr
Special Education Costs and the Impact on Illinois School District Financial Operations. MacArthur/Spencer Series Number 10.
Arnold, Robert; And Others
This study began as a cost study of special education programs in Illinois public education. An attempt was made to determine if the burden of extraordinary, nonreimbursed costs for special education programs was divided equally or unequally among school districts in Illinois. However, two problems with the data source were discovered. Illinois does not require school districts to report financial information with an accrual accounting system. Also, there is enough freedom of definition between and among expenditure categories that transactional data are reported in accounts that were not assigned for special education. With the reported data that were available, this study was not able to determine the revenue and expense totals by fiscal periods for special education. The study concludes with recommendations that have policy implications. Three tables summarize the statistical findings of the study as they correspond to the three types of school districts in Illinois: elementary, high school, and unit (elementary and high school combined). Appended are 10 abstracts on Illinois educational finance. (SI)
Descriptors: Cost Estimates, Educational Equity (Finance), Educational Finance, Elementary Secondary Education, Expenditures, Program Costs, School District Spending, Special Education, Special Programs
Publications, Center for the Study of Educational Finance, 331 DeGarmo Hall, Illinois State University , Normal, IL 61761 ($1.00 postage and handling prepaid).
Publication Type: Reports - Research
Education Level: N/A
Sponsor: Spencer Foundation, Chicago, IL.; John D. and Catherine T. MacArthur Foundation, Chicago, IL.
Authoring Institution: Illinois State Univ., Normal. Center for the Study of Educational Finance.
Identifiers - Location: Illinois