Moving toward comparability: Assessing per student costs in K-12
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Authors
Eger, Robert J.
McDonald, Bruce D.
Subjects
Advisors
Date of Issue
2012
Date
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Abstract
The current classifications for public school costs are provided by the
National Center for Educational Statistics. To improve comparability
between school districts, we provide an alternative classification with
fewer numbers of expenditure categories, distinctions between schoolbased
and non-school based administration costs, and school levels. The
new classification is then applied to five comparable urban school
districts. We find (1) that teacher salaries per student are affected by
school level disaggregation; (2) that separating administrative costs into
school and non-school based provides for an observable cost
relationship; and (3) that curriculum and instructional support per student
differ by school level disaggregation. The alternative classification may
assist auditors and investigators whose role is to assess the costs
performance of urban school districts by providing comparable school
level and cost type.
Type
Article
Description
Journal of Public Budgeting, Accounting and Financial Management
Series/Report No
Department
Graduate School of Business & Public Policy (GSBPP)
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Rights
This publication is a work of the U.S. Government as defined in Title 17, United States Code, Section 101. Copyright protection is not available for this work in the United States.