The Report of the Funding Model Review Panel claims to be about "Improving Equity and Accountability." It fails on both counts. The Panel's recommendations offer neither a blueprint for equity for students nor one for accountability by the province and school districts in providing services to students. If the funding model is to meet the needs of students, there needs to be a concept of what the school system is being asked to provide to students--and a determination of what services will contribute to meeting that mandate. Funding should be provided based on the cost of these services.