Quiz 2

Question 1

What is Equity?

Answer 1

Raising, distributing and expending available
revenues with justice and fairness. Means treating everyone fairly.

Question 2

Horizontal Equity

Answer 2

Equal treatment of equals

Question 3

Vertical Equity

Answer 3

Unequal treatment of equals

Question 4

Equal Opportunity

Answer 4

The quality of a child’s education is a
function of state, not local, wealth.

Question 5

Increasing children’s equity usually means that taxpayer
equity is decreased and vice versa.
True/False

Answer 5

True

Question 6

What should be made equitable?

Answer 6

Input, outputs, and outcomes.

Question 7

Inputs

Answer 7

Actual expenditures per child

Question 8

Outputs

Answer 8

Student achievement/graduation rates

Question 9

Outcomes

Answer 9

Satisfaction, incomes and earning potential.

Question 10

What are the Major Summary Statistics in Equity Comparison?

Answer 10

Wealth Neutrality Score
McLoone Index
Coefficient of Variation
Restricted Range

Question 11

Wealth Neutrality Score

Answer 11

Relation between spending and wealth.
As this increases, equity decreases.

Question 12

McLoone Index

Answer 12

measures equity in the lower half of the revenue
(expenditure) distribution. As this increases, equity increases.

Question 13

Coefficient of Variation

Answer 13

measures variability in revenue
distribution around the mean observation. As this decreases,
equity increases.

Question 14

Restricted Range

Answer 14

The difference between the revenue per pupil
at selected percentiles. As this decreases, equity increases.

Question 15

Things to think about when measuring equity

Answer 15

limitations in existing data
availability of info from state to state not always comparable
Data out of date by the time its published
Serious discrepancies in equity among districts within states
Vertical equity not included for all populations

Question 16

Weighted Pupil Approach

Answer 16

One step toward meeting the issue of vertical equity is provision of special funding for students/districts with special needs

Weightings are additional funds for students with disabilities,
who are English language learners, or who come from low
income families.

The Weighted-Pupil approach adds objectivity and equity while
incorporating vertical equity.

Question 17

Pupil Weightings

Answer 17

cost differentials injected into the finance
formula to compensate for the additional cost of education of
some students because of special needs or other factors.

Question 18

School-level allocations have become an increased topic of
interest due to requirements under the Every Student
Succeeds Act (ESSA) True/False

Answer 18

True

Question 19

The concern for equity at the school level is valid, but there
are many factors that can influence the outcome of a study,
including

Answer 19

Teacher length of service
Class size
School boundaries
maintenance costs
special program funds

Question 20

Taxpayer Equity

Answer 20

difficult to achieve
several means for examining tax payer equity
assumption that their is a relationship between ability to pay income/amount that is paid

Question 21

States vary in their assessment practices and in the ways
they levy taxes on local property. True/False

Answer 21

True

Question 22

Tax amounts can be expressed as?

Answer 22

ax rates,
* Percentage of market value,
* Mills (.001 cents per $1 of assessed value/AV),
* Dollars per $100 assessed value/AV or
* Dollars per $1,000 assessed value/AV.

Question 23

Local taxes are usually not equitable on the basis that
most states levy property taxes without regard to the
individual’s income or degree or amount of ownership the
taxpayer has in the parcel of land being taxed. True/False

Answer 23

True

Question 24

Ex ante taxpayer equity

Answer 24

generally evaluated by examining
the characteristics of a school finance play as it is written
in statute.

Question 25

Ex post taxpayer equity

Answer 25

involves an assessment of the actual spending patterns that result from implementation of a school finance plan.

Question 26

Generally taxes can be classified as proportional, progressive or regressive. True/False

Answer 26

True

Question 27

Proportional

Answer 27

Same percentage of each person’s taxable income, regardless of income size

Question 28

Progressive

Answer 28

Percentage of total taxable income that is taxed increases as taxable income increases.

Question 29

Regressive

Answer 29

Higher incomes pay lower percentages of total taxable income in taxes than do lower incomes.

Question 30

Income Tax

Answer 30

There is no general rule or standard correlation between the income of a person and his or her property tax obligation. Some states utilize income taxes that are available to local schools districts. Income has some advantages as a measure of school district wealth.

Question 31

Wealth Tax

Answer 31

A wealth tax is based on the net worth of an individual or household. A wealth tax has advantages over income tax in that it considers ability to pay. Experience with wealth tax is very limited in the U.S.

Question 32

Local district funding

Answer 32

first school financing plan had only local funding

Question 33

Flat grants: First state support

Answer 33

uniform amount of funds per pupil or funds per teacher called “Flat Grants” – local districts still raised additional local funding – provided for tax relief, not equalization – some states still use in combination with other equalizing state allocations

Question 34

Equalizing grants

Answer 34

made in terms of tax-raising ability of local districts (AV) – reward for additional tax effort or reward by performance

Question 35

Strayer and Haig introduced the foundation program principle of financing education in the 1920s. True/False

Answer 35

True

Question 36

How many states have foundation programs

Answer 36

37

Question 37

How many states have two tiered combination systems that include a foundation program

Answer 37

46

Question 38

Which states do not employ foundation program?

Answer 38

Hawaii, North Carolina, Vermont and Wisconsin

Question 39

3 essential determiners of the foundation program

Answer 39

Determination of funding amount per pupil, * Determination of the amount of local school revenue that an be expected with a state-established uniform tax rate levied against the equalized assessed valuation of all taxable property within the district, and * Determination of the state allocation by finding the difference between the state funding guarantee and the local revenue obtained from the required local tax effort.

Question 40

Potential Foundation program Complications

Answer 40

Some children are more expensive to educate. * Wide variations in assessment practices. * Costs of instruction vary. * Equal dollars do not equal same amount or quality of goods. * States operate many different kinds of schools districts. * Political rather than rational analysis is often the basis for the foundation amount. * States tend to fund the minimum programs, as opposed to quality programs.

Question 41

Foundation Program Variation

Answer 41

The foundation program concept can be applied with a number of variations: * With or without local options to go above the state- guaranteed minimum program, * With or without state matching of local optional revenues, or * In combination with flat grants and/or categorical allocations.

Question 42

Impact of average daily attendance

Answer 42

The way states count students can influence financial equity.

Question 43

ENR

Answer 43

Enrollment of Students

Question 44

ADM

Answer 44

Average Daily Membership

Question 45

ADA

Answer 45

Average Daily Attendance

Question 46

The 3 degrees of State participation

Answer 46

State Operation of Public Schools Complete State Support Foundation Program/District Power Equalization

Question 47

State operation of public schools

Answer 47

with substantial reductions in the administrative and operational responsibilities of local school boards

Question 48

Complete state support

Answer 48

with elimination of locally-raised funds but with state basic programs increased to adequate levels.

Question 49

The foundation program/district power equalization approach

Answer 49

with state funds added to local tax funds to produce a state-guaranteed level of school support.

Question 50

Full state funding places the burden for providing a public school program fully on the state. True/False

Answer 50

True

Question 51

Concerns about full state funding include a potential decrease in local power and authority as well as the possible reduction of special funding for innovative practices or improvement. True/False

Answer 51

True

Question 52

District power equalization

Answer 52

An alternative to full state funding is district power equalization (DPE). * DPE is also known as equalized percentage matching and open-ended equalization. * DPE provides a poor school district with the power to obtain as much revenue as more wealthy districts making the same local tax effort. * The primary concern about DPE is that it could lead to large inequalities in spending within states.

Question 53

Types of Weights

Answer 53

There are several types of weightings imposed by various districts, including sparsity/isolation/density of pupils, grade levels of pupils and special needs of some pupils.

Question 54

Sparsity Factor

Answer 54

The need to provide additional funds to help finance the small, often rural schools, which face a wide variety of problems. Widely accepted and applied.

Question 55

Density Factors

Answer 55

The need to provide additional funds to large city school districts. Relatively new with limited application.

Question 56

Low-Income and English Language Learners

Answer 56

The need to provide additional funds for students from low-income families and for students that are English language learners.

Question 57

How many supplement the general state finance system for students from low-income families, often used as a proxy for low achievement and/or at risk of dropping out of school?

Answer 57

42

Question 58

Funding can be based on a variety of factors, including the number of students eligible for free and reduced lunch, the number of students in need of remediation, or based on performance/test scores. True/False

Answer 58

True

Question 59

Approaches to English Language Learner Funding

Answer 59

Funding for English language learners (E LLs), bilingual education or limited English proficiency (L EP) is a growing area of interest. * Weighting is the predominant method of financing ELLs. * Other approaches include block grants, lump sum appropriations/grants or unit based funding.

Question 60

What 5 states do not provide additional funding for ELLs?

Answer 60

Indiana, Mississippi, Montana, Pennsylvania and Rhode Island.

Question 61

Exception ED Funding Methods

Answer 61

Generally states pay for special education programs and services using one of four methods or via a combination of methods: * Weighted/Per Pupil Funding: Either a pupil-weighted or a flat (uniform) grant. * Cost Reimbursement: The state defines eligible costs and the level of reimbursement for each. * Instructional/Teacher Units: Funds are provided to support teachers of special education. * Census: Funds are based on total district student population rather than eligibility for special education.

Question 62

How many states report providing assistance for special education through per pupil allocations or weights

Answer 62

22

Question 63

Exceptional ED and Weights

Answer 63

Weights vary widely across states. * Weights are currently the preferred method of financing for students with disabilities. * Weights treat special students equitably but provide no incentive for cost savings.

Question 64

How many states provide “other” funding approaches that may be used in combination or singularly.

Answer 64

21 These approaches include block grants, personnel reimbursements, catastrophic costs and lump-sum allocations.

Question 65

Other Funding Area Considerations

Answer 65

Gifted and Talented Funding: Funding for students that have special gifts and talents. Currently, 33 states provide additional funding for gifted and talented programs as part of their finance system. * Vocational, Career and Technical Education: Career and technical education is generally more costly than general education. A majority of states report added funding for vocational, career and technical education. * Other: There are a variety of other weights/adjustments used by states to tailor funding systems to meet unique student and district needs.