Four Approaches to Assigning Costs to Central Levels vs. School Levels When Calculating Per-Pupil Expenditures

This paper authored by Marguerite Roza and Katherine Hagan outlines different approaches state education agencies may take when calculating per pupil expenditures weighing the benefits and considerations of each.

Read this paper

Linked resources:

Developing Rhode Island’s Chart of Accounts

A Conversation with Donna Nester about Mississippi’s Account Structure & Philosophy