Date of Award

1983

Document Type

Dissertation

Degree Name

Doctor of Education (EdD)

Abstract

This study was to determine how revenues from federal, state, and local governments vary across school districts in the State of Louisiana in 1975 and 1980. Also included, was an analysis of per pupil expenditures, assessed valuations of taxable property, per capita incomes, and a comparison of Louisiana with national public school financial data. In 1975 and 1980 respectively, school districts received 56.19 and 52.91 percent of their revenue from state sources, 30.05 and 34.57 percent from local sources, and 13.76 and 12.52 percent from federal sources. In 1975 and 1980, the major sources of revenue were: federal Elementary and Secondary Education Act Title I distributions; state equalization aid; and local ad valorem and sales taxes. Pearson coefficients of correlation confirmed the existence of significant relationships among school districts in local revenue and: per pupil expenditures; assessed property valuations; and per capita incomes. An analysis of local revenue and expenditures for 1975 and 1980 showed differences of over ten times between the highest and lowest districts in revenue from local sources. The district with the highest per pupil expenditure was able to spend 43.56 percent more funds than the lowest district in 1975 and 50.43 percent more in 1980. These variations were, in part, due to the differences in assessed property values and per capita incomes which resulted in some districts receiving more local revenue than others from ad valorem and sales tax collections. A comparison of Louisiana and national averages indicated that between 1975 and 1980, Louisiana reported a decrease in the percentage of revenue from state sources and an increase in the percentage of revenue from local sources, while the nation reported more from state sources and less from local. Relative to education, school districts in Louisiana spent less than the national average in 1975 (14.60 percent) and 1980 (10.15 percent). When compared on the amount of available income spent on education, the difference in expenditures was smaller, with Louisiana spending 2.30 percent less in 1975 and .40 percent less in 1980.

Pages

203

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