Tracking K-12 Education Spending in California: An Updated Analysis.

This study provides a detailed look at statewide, county, and district spending for K-12 education in California during 1994-96, and updates an earlier study (Krop and others, 1995) examining how California's allocation of federal, state, and local education dollars were spent. California's financial reporting system as well as average K-12 expenditures during this period were the primary sources of data for this report. In addition to discussing how school districts spend their money, this study not only examines how a district's size affects allocation, but also describes a method of organizing education spending into categories of expenditure. Details on the types of expenditures in each category, the basis for their placement, and the size of expenditure are provided. Section 1 provides background to the previous study and contextualizes the current study. Section 2 describes the categories of expenditures and defines K-12 expenditures. Section 3 contains descriptions of the types of district expenditures included under each of the expenditure categories. Section 4 examines total K-12 expenditures by adding county expenditures to state expenditures. Section 5 discusses variations in expenditure patterns based on district size, materials, and personnel. (Contains graphs, tables, lists, and 20 references.) (RIB)