ERIC Number: ED357508
Record Type: Non-Journal
Publication Date: 1993-Apr-15
Reference Count: N/A
The Equalized Formula in Pennsylvania School Finance: A Multi-Year Perspective.
Walters, Donald L.
This paper presents findings of a study that examined the effect of a Pennsylvania subsidy formula on expenditures per pupil in the state's public school districts. The Equalized Subsidy for Basic Education (ESBE) was adopted in 1983 as a system to equalize resources among school districts. Out of 500 operating Pennsylvania school districts, 25 districts with the highest expenditures per pupil were compared with the 25 lowest-expenditure districts. District expenditures, revenues, wealth and efforts, and characteristics were examined. An examination of the ratio of expenditures to average daily membership (ADM) reveals no lessening of difference across 7 years (1984-85 through 1990-91) of the ESBE formula. Based on the 1990-91 data, the highest 25 districts had higher expenditures per student and for instruction, greater federal revenue, increasing wealth per ADM, and greater local effort. Of the 20 districts in the low 25, only 5 would qualify for aid under the governor's criteria for supplementing the ESBE appropriation. Overall, the ESBE formula appears to have failed to reduce the inequalities on the selected fiscal variables. A significant increase in state subsidy would be required to reverse the situation. Finally, the meaning of inequity must be assessed in terms of a value system or set of priorities. A glossary and four tables are included. Appendices contain three figures and information on the ESBE. (Contains 17 references.) (LMI)
Publication Type: Speeches/Meeting Papers; Reports - Research
Education Level: N/A
Authoring Institution: N/A
Identifiers - Location: Pennsylvania