Framework for Expenditure Analysis for Arkansas Adequacy Study

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Framework for Expenditure Analysis for Arkansas
Adequacy Study

• Prepared for the
• Senate and House Adequacy Study Oversight
  Committee
• Lawrence O. Picus and Associates

2
Overview

• Examine the Sources and Uses of Education Dollars
  in Arkansas
• Actual Revenue and Spending
• 2003-04
• 2004-05
• Budgeted Revenue and Spending
• 2005-2006
• Two Main Strands of Work
• Revenue and Spending within District Subgroups
• Composition of Spending (analysis of categories)

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I. Subgroup Analysis

• How equitable was AR funding before and after Act
  59?
• How much was spent on the average African
  American student (and the average Hispanic
  student, the average NSLA student) before and
  after Act 59?
• How much was spent in the average small school
  district (or rural school district) before and
  after Act 59?
• These analyses will be conducted for various
  indicators of school funding.

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Subgroup Analysis (Funding)

• Nine (9) indicators of School Funding
• Local Revenue per pupil
• State Revenue per pupil
• Local plus State Revenue per pupil
• Current operating expenditures per pupil (all
  sources, including federal),
• Current operating expenditures per pupil,
  excluding transportation (all sources, including
  federal),
• Starting Teacher Salary Level
• Average Teacher Salary Level
• Categorical Funding (NSLA)
• Categorical Funding (ELL)

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Subgroup Analysis (District Types)

• Five (5) School District Characteristics
• Assessed Valuation per pupil
• Percent of Students NSLA eligible
• Percent of Students non-white
• Percent of Students scoring proficient or better
  on state exams
• School district size

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II. Composition of Spending

• Goal to examine statewide spending shifts within
  various categories
• Expenditures broken into functions (e.g.
  instruction)

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II. Composition of Spending

• Expenditure Functions
• Instruction (and sub-categories)
• Instructional Support (and sub-categories)
• Pupil Support (and sub-categories)
• Site Administration (and sub-categories)
• Central Administration (and sub-categories)
• Operations and Maintenance (and sub-categories)
• Transportation (and sub-categories)
• Food and Other (and sub-categories)
• Key Categories
• Computers, Software, and Related Categories
• Instructional (e.g. textbooks, workbooks, lab
  supplies for science classes, hands on curriculum
  materials, etc.) 
• Teacher salary and benefits
• Salary and benefits for administration and other
  district employees

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Conclusion

• Overall goal is to analyze changes from pre-Act
  59 to current day
• Has funding become more equitable? (subgroup
  analyses will reveal whether funding is more or
  less equitable divided among various types of
  districts)
• Has there been a shift in composition of
  expenditures? (presumably, toward greater levels
  of spending on instruction)
• Are more disadvantaged districts receiving more
  resources? (particularly categorical funding)

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• Discussion
• with Committee

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How to Contact Us

• Lawrence O. Picus
• Lawrence O. Picus and Associates
• 4949 Auckland Ave.
• North Hollywood, CA 91601
• 818 980-1703 or 1881 (voice)
• 818 980-1624 (fax)
• lpicus_at_usc.edu