Breaking Down School Budgets: Following the Dollars into the Classroom

Marguerite Roza

Published in Summer 2009 by Education Next

This analysis examines ways in which per-pupil spending in high schools varies by subject and course level, and demonstrates how isolating spending on discrete services can 1) identify the relationships between priorities, current spending, and outcomes; 2) clarify both relative spending on discrete services and the organizational practices that influence how resources are deployed; and 3) establish the current cost of providing high school services as a necessary precursor to identifying whether there are better ways to provide some services.