A Cost Allocation Model for Shared District Resources: A Means for Comparing Spending Across Schools
Lawrence J. Miller, Marguerite Roza, and Claudine Swartz
Published September 2004 by Center on Reinventing Public Education
Recent policy changes at the state and federal level have made schools the focus of accountability. However, under current budgeting practices, it is difficult to assess how resources are distributed between schools and whether every school is afforded the same opportunities to meet its educational goals. This paper addresses one key driver of spending variation between schools: shared district resources.