The purpose of this study was to present an historical analysis of the function of the Literary Fund of Virginia as it pertained to public school funding. The major questions central to this study were: (a) How has the Literary Fund addressed the funding needs of the Virginia public schools? (b) What significant changes have occurred in the apportionment of Literary Fund revenue? and (c) What are the future trends of the Literary Fund? The political and social circumstances that prevailed in Virginia, prior to this funding initiative, were examined to determine what effects they had on its development. Primary documents also were examined to ascertain pertinent information for completion of this study. These included: House and Senate Journals; The Acts of the General Assembly; Virginia School Reports; Virginia Second Auditor Reports of the Literary Fund; Annual Reports of the Superintendent of Public Instruction; and the Code of Virginia. Secondary sources were used to provide background information about the historical events that helped shape the development and perpetuation of the Literary Fund. Various government officials and a former Superintendent of Public Instruction were interviewed through use of a protocol. The purpose of these interviews was to gain insight on the likely future of the Literary Fund. Their answers to questions were analyzed to determine if consistent themes could be identified. These interviews, along with historical data collected, were examined in order to provide recommendations for future consideration by the Commonwealth of Virginia relative to the use of Literary Fund revenue. / Ed. D.

The study examined school district expenditures in Texas and their correlations with student achievement. The following research question guided this study: Which resource allocations produce statistically significant correlations between the resource allocation variances among school district and student achievement? An ordinal logistic regression analysis included 1009 school districts in the State of Texas, 18 of 26 possible finance function codes provided per-pupil dollar amounts, and 9 of 11 possible demographic categories were utilized for the study. The study held the school district as the unit of analysis. The statistical model was used to regress the dollar amounts categorized by financial function codes and percent student demographics to determine if a relationship existed with the dependent variable of the Texas Education Agency’s defined accountability rating during the 5-year time period—2004-2008. At the national level, there is a long-standing debate over whether the amount of money allocated to education affects student achievement. The literature review presents two sides of the debate concerning whether financial resources make a difference with regard to student achievement as represented through district-level accountability ratings. The research revealed that specific school district resource allocations by function code are statistically significant with regard to district level accountability measures through the Texas Education Agency (TEA) accountability system. However, the odds ratios temper the impact of the significance. The research also revealed that demographics are statistically significant in the State of Texas accountability system. / text

The following research completes several statistical analyses of per pupil expenditure data in the Commonwealth of Virginia to assess the degree of fiscal equity in the statewide finance model for public elementary and secondary education. Five years, between 2004 and 2020, were selected for analysis to examine whether trends noted in a 2005 study of fiscal equity in Virginia have remained constant or whether the degree of equity has increased or decreased. A historical overview of the funding of public schools in Virginia and revisions to the Virginia Constitution and its Education Articles provide information about the development of public education in Virginia. This commentary is followed by an explanation of the current funding model, Standards of Quality formula, and legislative criticism of the design elements thereof. School finance reform litigation from across the nation is then reviewed to demonstrate how the constitutionality of state public school finance models has been challenged in both federal and state courts over time. The school finance litigation discussion begins with the broad topic of equal protection guarantees in the federal Constitution and how those guarantees shaped early equity lawsuits. A survey of school finance reform cases is presented to show a progression from equity suits to adequacy suits. The litigation commentary concludes with a discussion of the most recent school finance case in Virginia, Scott v. Commonwealth (1994). After establishing the precedents for the analysis of state funding models, a series of dispersion statistics are calculated based on per pupil expenditures for each of the 132 school divisions in Virginia. These statistics include Range, Restricted Range, Coefficient of Variation, Gini Coefficient, and McLoone Index. The findings of the 2004-2020 analyses are compared to the findings of the 2005 study of fiscal equity in Virginia. The noted results of the analyses have implications for policy makers in the Commonwealth. / Doctor of Education / The following research completes statistical analyses of educational spending data to assess equity in the statewide finance model for public elementary and secondary school in the Commonwealth of Virginia. Five years—2004, 2008, 2012, 2016, and 2020—were selected for analysis to examine whether trends noted in a 2005 study of fiscal equity in Virginia have continued or whether the degree of equity has increased or decreased. A historical overview of the funding of public schools in Virginia and revisions to the Virginia Constitution and its Education Articles provide information about the development of public education in Virginia. This commentary is followed by an explanation of the current funding model (the Standards of Quality formula), legislative criticism of the formula, and an overview of school finance reform litigation from across the nation. The school finance litigation discussion begins with equal protection guarantees and develops to show a progression from cases that challenge equity in funding to cases that challenge the adequacy of funding. The litigation commentary concludes with a discussion of the most recent school finance case in Virginia, Scott v. Commonwealth (1994). After establishing the precedents for the analysis of state funding models, a series of statistics are calculated based on per pupil expenditures for each of the 132 school divisions in Virginia. The findings of the 2004-2020 analyses are compared to the findings of the 2005 study of fiscal equity in Virginia. The noted results of the analyses have implications for policy makers in the Commonwealth.

This study examined different funding methods for financing public education in order to solve the problems associated with large numbers of school districts and great disparities in property wealth without abandonment of property tax as the major revenue source. Using enrollment and State Property Tax Board data for the 1,061 school districts in Texas in 1986-87, four alternative funding plans were studied to compare the equity and fiscal impact of each on public school finance in Texas. The state and local shares of the total cost of education were computed using a combination of three per-pupil expenditure levels and four funding formulas. The per-pupil expenditure levels used were $3,850, $4,200, and $4,580. The formulas used were representative of a full state funding plan, a percentage equalization plan, a power equalization plan, and a foundation school program plan. Since each of the four plans used significantly higher per-pupil expenditure values, all required a greater monetary investment on the part of the state. However, all plans were found to be equalizing in nature if set per-pupil expenditure values were maintained and no local enrichment was permitted. In addition, each of the four plans, as studied, met the fiscal neutrality standard of the 1987 Edqewood v. Kirbv case. The percentage and power equalization plans required less monetary investment on the part of the state than either full state funding or the foundation school program. As a result of the study, it is recommended that the state consider a combination of plans. For example, the state could employ a full state funding model up to the $3,850 per-pupil expenditure level with added permissible local millage being limited and power equalized. In addition, while each of the plans studied reduces inequity, the increased cost of an adequate public school education suggests that the state consider other sources of revenue to fund public education. These could include personal or corporate income taxes.

Budgeting and allocation decisions made by school districts have a direct impact on education in local communities. Little, however, is known about budgetary allocation and decision-making practices involving federal Impact Aid received by military-connected districts as no national guidelines exist to guide the allocation of this funding source. Using Sielke's garbage can decision model as the foundation, the purpose of this multiple case study of 5 school districts located throughout the United States was to explore how school districts use Impact Aid to achieve educational adequateness for military-connected children. Research questions focused on how school districts make budgetary decisions in regard to Impact Aid and military-connected students. Data were collected from 5 semistructured interviews with school administrators, budget analysts, as well as over 350 publicly available policy documents. All data were inductively coded and categorized to apply frequency of references and through open and descriptive coding emerged 4 thematic elements. The key findings of this study showed that sequestration and information management had the largest impact on how Impact Aid funding was spent by school districts. The results of this study provide evidence in support of Sielke's garbage can decision theory. The implications for social change stemming from this study include recommendations to policy makers regarding improving allocation methods, which may in turn improve the effectiveness of education funding leading to adequate and equal education support for all public school students.

This quantitative study examined state and local funding and district spending patterns for English language learning (ELL) students in Texas. The purpose of this study was to examine the vertical equity of the state public school funding system from 1997-2007 for purchasing educational resources for ELL students. Vertical equity was operationalized through a research-based framework that places ELL students at risk of academic failure. Regression analysis examined vertical equity through (a) the extent to which the quantity of ELL students within districts predicted the TPSFM funding output for ELL students in districts over 10 years and (b) the extent to which, when districts are grouped by like-sized populations of ELL students within each of the 10 years, the quantity of ELL students within districts with like-sized populations of ELL students predicted the TPSFM funding output for ELL students. The findings revealed that from 1997-2007, the ELL student funding component was not found to be a statistically significant predictor for district spending on ELL students in any given Texas district. The present study therefore concludes with a discussion of policy implications and recommendations for further study. Within the current punitive culture for student assessment results and annual yearly progress measures, these findings indicate that programs serving ELL students may be constrained to produce results in areas where they are not equitably funded to be able to do so. In the daily life of school operations, teachers and administrators may be well aware that the state's mechanism does not supply adequate funding for the education of ELL students, therefore the results of this study may serve policy makers to clearly see the elephant of inequitable funding standing in the classroom.

A pre–post case study was conducted to examine how target revenue funding from Texas House Bill 1 (2006) has impacted the school districts within the Texas Education Service Center Region X area. Forced by the courts, the Texas Legislature was required to fix the Texas school finance system because of a de facto statewide property tax it had created by capping school district’s maintenance & operations tax rate at $1.50. Texas Governor Rick Perry used this opportunity to reduce school district M&O taxes by one-third. The Texas Legislature passed House Bill 1 (2006), the Public School Finance and Property Tax Relief Act, in response to the courts and to address a continuous decline in state funding support for public education. The Public School Finance and Property Tax Relief Act reduced local school districts’ property tax rates and revenue with the assurance that these funds would be exchanged for state aid. Local school property taxes were reduced over two years, 2006–2007 and 2007-2008, by 33%. In order for the State of Texas to meet the state aid funding guarantee from House Bill 1 (2006), each school district was frozen to its 2005–2006 revenue per weighted student, which was called a district’s revenue target. This study examined the impact target revenue has had on these school districts by analyzing and comparing revenues and expenditures prior to and following the law’s implementation. Specifically, changes in per-student revenue, per-student expenditures, and district fund balances were assessed.

Legal data for the study come from briefs of state and federal court decisions. Political information is drawn from various governmental reports to the Sixty-third Texas Legislature on public school finance reform. Other material is from minutes of the House Committee on Education and interviews with members involved in the legislative process. The study describes and analyzes competing forces which try to influence policy decisions and attempts to identify the salient issues in the political process of educational policy-making. This information is incorporated into a systems model for heuristic purposes. The study pays special attention to state and federal court decisions, with emphasis on the "Burger Court" and President Nixon's influence upon the court. The latter part of the study concentrates on the Sixty-third Legislature and post-Sixty-third Legislature of Texas, and its efforts to write a public school finance reform program. The findings of the study show that the disparity in educational opportunity in Texas is a reality. The study also shows that school districts with the greatest need for reform are often least effective in influencing educational decision-makers. Finally, the study reveals that the inequities in public school finance are inherent in the ad valorem tax system used in most states for public school financing. Further study is recommended into the politics of public school finance reform, with particular attention to the Texas Constitutional Convention's efforts to reform the state's funding formula. A study of the governor's role in public school finance should also be made, with special attention to the reasons for his refusal to call a special legislative session to deal with the problem. Finally, it is recommended that a study be made of the Fort Worth et al. v. Edgar case, since it represents a new dimension in the conflict over the use of the ad valorem property tax in funding public education.