School funding has become an increasingly volatile issue in Florida and nationwide over the past year. In 2011, the state of Florida cut $1.4 billion from public education as part of an effort to balance the budget during an economic downturn without increasing tax revenues. In Duval County, that translated to a $91 million shortfall and several months of painful decisions in which everything from teacher pay to student transportation to arts and athletics were at risk of being eliminated or significantly reduced. As the Legislature prepares to reconvene in January, the Office of Economic and Demographic Research estimates that the state could be facing another $1-2 billion shortfall in tax revenues that would lead to another round of drastic reductions in state education funding. This issue will take a closer look at the process of school funding and attempt to demystify the details of where the money comes from, what it is spent on, and who should be held responsible for the changes needed to make the system work best for everyone.