ERIC Number: ED387893
Record Type: Non-Journal
Publication Date: 1994-Sep
Reference Count: N/A
The Feasibility of Applying the Micro-Financial Analysis Model to Expenditures for Public Education in Hawaii: What Reaches the Classroom? A Report to the Governor and the Legislature of the State of Hawaii. Report No.94-6.
Hawaii State Office of the Auditor, Honolulu.
In order to determine the effectiveness of Hawaii State expenditures on public education (one-third of Hawaii's general revenues funds), the state legislature asked that the state auditor study the feasibility of applying a model to analyze expenditures for public education. The state auditor engaged Dr. Bruce S. Cooper, a professor at Fordham University, who had developed a Micro-Financial Analysis Model. The model tracks expenditures from administrative costs down to classroom-instruction costs on a school-by-school basis. Using expenditure data for fiscal year (FY) 1992-93, the audit found that the per-pupil cost of public education was $5,320, slightly above the national average of $5,209 for FY 1991-92 reported by the National Center for Education Statistics (NCES). Central-office costs--the state Department of Education (DOE) office and 7 district offices--accounted for 16.3 percent of public education moneys tracked by the model; however, the DOE contended that only 6 percent of the total was for central-operation costs. Of the $884 million for school-site expenditures, 72 percent ($634.3 million) reached the student and classroom. Of the $940.4 million in direct expenditures for public education, almost $82 million, or almost 9 percent, was spent on administrative functions by the state office, district office, and schools. Finally, about 60 cents out of every dollar reached students in the classroom, an amount consistent with other school systems studied by Cooper. The State Auditor recommends that the DOE use the model for analyzing expenditures on a regular basis. The DOE disagrees with many of the findings in this report, believing the NCES data to be more comprehensive. Fifteen exhibits are included. Appendices contain the database extract for FY 1993. DOE program-identification list for 1993, and school site expenditures by function for 1992-93. (LMI)
Publication Type: Reports - Research; Numerical/Quantitative Data
Education Level: N/A
Authoring Institution: Hawaii State Office of the Auditor, Honolulu.
Identifiers - Location: Hawaii