"Determining a Base Student Cost Figure for
Use in Ohio's School Foundation Program"
Date Completed:
May 1993
Highlights of the Study:
Calculated Base Costs:
$800
per pupil additional state funding (in 1993-94
dollars), a 32 percent increase.
" Basic Foundation Amount: $3,662 (in 1993-94
dollars) Method
of calculation:
Adjust actual school district expenditures in
1990-91 by: (i) excluding variables that districts
spent none or almost none in, (ii) accounting
for wide variations in per pupil spending across
districts, and (iii) controlling for factors
such as wealth, tax effort, regional cost differences,
and district size. Initial
Amount = $3,299
Increase
amount by: (i) expenditures associated with
higher pupil performance ($158) based on spending
of districts with high performance on the State's
ninth grade reading test, and (ii) non-general
fund expenditures ($26). Adjusted
Amount = $3,483
Adjust for: (i) inflation of 4% per year (cumulative
impact of inflation between 1990-91 and 1993-94
= 12.5%) and (ii) subtract State support for
vocational education and the Disadvantage Pupil
Impact Aid Program ($256 per pupil in 1993-94). Final
Amount = $3,662
Major Recommendations:
Must evaluate the appropriateness of using the
actual expenditures from 1990-91 by looking at 1991-92
data to ensure that figures are consistent over
time.
Special Features of the Study:
The study does not provide for adjustments to
the base cost for additional factors such as:
"at-risk" students, special education,
bilingual programs, and vocational education.
Using data provided by the Ohio Department of
Education, those conducting the study examined
the actual spending behavior of Ohio's school
districts in order to statistically infer a reasonable
base. They stated that they recognized the base
amount must not only reflect current spending,
but must be "adequate" and therefore
adjusted to ensure "high levels of pupil
performance." Instead of linking spending
with pupil performance directly, the study accounted
for the difference in spending between districts
that performed in the lowest and highest third
on the State's ninth grade reading test.
Additional Factors:
None. The study only provided the base cost amount
necessary to provide an adequate education. In fact,
it discounted the calculated base amount by $256
per pupil, the 1993-94 estimated amount provided
by the State for vocational education and the Disadvantaged
Pupil Impact Aid program.
Public Input:
None
Prepared for:
The Alliance for Adequate School Funding
Prepared by:
Augenblick, Van de Water & Associates (AVA),
formed by many of Ohio's property-wealthy school
districts in 1991.
National Access
Network, Teachers College, Columbia University. Copyright 2001-2008.
$800
per pupil additional state funding (in 1993-94
dollars), a 32 percent increase.