School Funding, Residual Budgeting, and Kansas

janresseger

If you live in Ohio, and if you were paying attention during the 1990s, the decade of decisions and appeals of the DeRolph school funding case, you understand the concept of residual budgeting.  School funding in Ohio, the plaintiff’s attorneys explained again and again, is a mere budgetary residual. The legislators calculate the pot of tax money available this year; then they look at what they spent on education last year; then they divide available revenue  up across all the functions of government including education—usually making sure they don’t spend too much less on education than last year unless there is a budgetary emergency.  Any year’s state budget allocation doesn’t necessarily reflect what services are really needed, nor does it demonstrate an investigation of what different programs cost. In fact, because last year’s funding is usually the baseline, and because last year’s funding was likely way too low, the school…

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