Comparability of State and Local Expenditures Among Schools Within Districts: A Report From the Study of School-Level Expenditures.

摘要

Title I of the Elementary and Secondary Education Act of 1965 (ESEA) requires that, taken as a whole, services provided in Title I schools from state and local funds be at least comparable to those provided in non-Title I schools (Section 1120A). The purpose of this comparability requirement is to ensure that federal assistance is providing additional resources in high-need schools rather than compensating for an inequitable distribution of funds that benefits more affluent schools. The Title I comparability requirement allows school districts to demonstrate compliance in a number of ways, including through a district-wide salary schedule, and does not require districts to use school-level expenditures. Several recent policy reports have called for revising the Title I comparability provision to require comparability of actual school-level expenditures (Hall and Ushomirsky, 2010; Miller, 2010; Luebchow, 2009; Roza, 2008). Until recently, data on school-level expenditures have not been widely available, in part because most school districts have not designed their accounting systems to track revenues and expenditures at the school level. However, the American Recovery and Reinvestment Act of 2009 (ARRA) required each school district receiving Title I, Part A, ARRA funds to report a school-by-school listing of per-pupil education expenditures from state and local funds for the 2008-09 school year to its state education agency and required states to report these data to the U.S. Department of Education.