The Texas School Finance System is a complex formula that averages students’ daily attendance. Weights are given to students in different programs, such as special education, bilingual, and career and technical to calculate a district’s Weighted Average Daily Attendance (WADA). School districts receive funds based on the Weighted Average Daily Attendance (WADA). The WADA determines the amount of revenue per student a school district is allowed. That revenue includes both state funds and local property taxes up to $1.00 of property tax effort and commonly referred to as “target” revenue.
According to the review of District #1 and District #2, we found that District 2 is a district with higher property values based on the amount of Maintenance and Operations (M & O) funds allotted for salaries professional travel, facility operations and basic expenditures. M & O are the largest percentage of program funds in District #2. Facilities must be extensive in District 2 since the difference in staff is only 26 people, yet there is a difference in M & O of $6,522,584.40. If the 26 salaries average $55,000 then we could subtract $1,430,000 and that leaves $5,092,584 for facilities and operations.
District #1 has a higher percentage (48%) of Limited English Proficient students compared to District# 2 (2%) which greatly impacts WADA. Another factor affecting District #1 WADA would be the high number of 93% of economically disadvantaged students versus District #2 20%. These percentages greatly affect WADA because of the higher weights placed on those sub-groups. In addition, District # 1 also has a higher Special Education population with 9% listed as Special Ed and District 2 has only a 7% Special Ed population.
In both cases, student population brings positive effects but as we see in District #1, this drift may be reversed as the number of LEP student continues to increase. District administrators need to develop plans to balance expenditures based upon all factors in relation to the WADA and maintenance and operations. We are all under the assumption that more revenue translates to better school and greater student achievement, however the cost of transportation, administrative costs increase as the number of students increase.
An assumption made is that reduced per pupil expenditures translate into greater student achievement because the money saved can be invested in improving schools; however this may not necessarily be the case. Increased cost efficiency does not automatically translate into a better education for students.
Finally larger budgets do not necessarily mean an improved quality of the curriculum. Districts need a clear balance of costs for curriculum as well as for maintenance and operations.
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