The major intent of the investigation was to determine the existing level of cost differentials for selected education program categories in the state of Indiana. The categories of prekindergarten and kindergarten, grades one through six, grades seven through-twelve, mentally handicapped, physically handicapped, compensatory and vocational education were selected as program categories for study. Secondary concerns were to describe the patterns of 1971-72 public school funding for the state of Indiana by government level and to recommend a new concept for distribution of state funds to Indiana local schools based on the developed program cost differentials.Sources of revenue were taken from Report of Statistical Information for Indiana School Corporations 1971-72 School Year for the 1967-68, 1968-69, 1969-70, 1970-71, 1971-72 school years. Percentages as to major categories of revenue were computed for the above years.The Education Cost Differential Basic Data Instrument was developed for collecting data to achieve the major purpose of the study. Seventy-four Indiana school corporations were sampled from a population of all Indiana reorganized school corporations which had grade organizational patterns of 6-6, 6-2-4, or 6-3-3 for the school year 1971-72. Eighteen responded with timely usable data. State cost differentials for each program were computed by dividing reported net current operating expenditures for each program area by total full time equivalent pupils in ADM for the program. State cost differentials were computed by dividing the average cost per full time equivalent pupil in ADM for each program by the cost per pupil for the basic program, grades one through six.Conclusions of the study included:1. The major fiscal support for public school corporations in Indiana is provided from localsources.2. Percentage of the total revenue from local sources has constantly increased for the public school systems from July 1, 1967 through June 30, 1972.3. The Indiana General Assembly has not provided fiscal support commensurate with the rising costs of public education.4. Federal support as a percentage of total fiscal support of public education in Indiana is below the national average.5. Elementary programs, grades one through six, have the lowest net current operating expenditure and were assigned a cost differential index of 1.000.6. Secondary programs, grades seven through twelve, represent the second lowest net current operating expenditure with a cost differential index of 1.095.7, The cost differential index for vocational education programs is 1.256.8. Prekindergarten and kindergarten have a cost differential index of 1.271.9. The cost differential index for compensatory education is 1.633.10. Mentally handicapped programs have a computed cost differential index of 2.559.11. The cost differential index for physically handicapped programs is 2,821.In comparing Indiana cost differential indices with cost differential indices developed in similar studies but different populations, the vocational index of 1.256 is indefensibly lower and, therefore, questioned. Only five of the 18 respondents supplying data may account for the variation.The Indiana General Assembly should enact legislation which would provide a distribution formula for state aid to local school districts which weights per pupil allocations based upon program cost indices. The weighted pupil concept could be effectively employed to determine state allocations by multiplying the number of weighted pupils in ADM by a uniform dollar allotment for pupils with an index of 1.000. The cost of the state guaranteed program, to avoid built-in inequities, should be defined as net current operating expenditures.
| Identifer | oai:union.ndltd.org:BSU/oai:cardinalscholar.bsu.edu:handle/176064 |
| Date | January 1973 |
| Creators | Embry, Donald E. |
| Contributors | Patton, Don C. |
| Source Sets | Ball State University |
| Detected Language | English |
| Format | v, 116 leaves ; 28 cm. |
| Source | Virtual Press |
| Coverage | n-us-in |
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