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School Business Affairs


Financial resources for public education are increasingly scarce, and district leaders at all levels continue to struggle to maintain adequate levels of financial resources for their students and programs using complex funding formulas unique to their own jurisdictions. To help educators and education stakeholders better understand the dimensions of paying for public education, we begin with an overview of the historical development of school finance litigation that has shaped the funding mechanisms in most jurisdictions. The next section highlights developments in four representative jurisdictions from the funding formulas currently available in ASBO International’s Funding Formula Library. The library, available on the Global School Business Network (, is a growing compilation of school funding formulas to help practitioners share and compare school system funding models in and outside the United States.

Rather than cover all of the library’s formulas, this column highlights developments in California, Illinois, Iowa, and Massachusetts as a way of illustrating the status of school funding across the country.

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This document has been made available for download by permission of the publisher.

This article originally appeared in the November 2015 School Business Affairs magazine and is reprinted with permission of the Association of School Business Officials International (ASBO). The text herein does not necessarily represent the views or policies of ASBO International, and use of this imprint does not imply any endorsement or recognition by ASBO International and its officers or affiliates. Any additional re-purposing or reprint of this article in this or any other medium is restricted without prior written consent.

Permission documentation is on file.


Association of School Business Officials





Place of Publication

Reston, VA



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