RD438 - Special Report: State Spending on Standards of Quality (SOQ) Costs, FY 2010


Executive Summary:
Based on data reviewed for this report, in FY 2010 the State expended $4.88 billion from SOQ accounts. The major accounts constituting the bulk of these funds were basic aid ($2.89 billion) and State sales tax ($1.07 billion). The amount of State SOQ spending equated to an average of about $4,055 per pupil. The range in State SOQ spending in individual divisions was from $2,069 to $6,976 per pupil. An important factor in the varying size of State SOQ per-pupil spending levels in school divisions is the State’s use of a local ability-to-pay index in determining State and local shares of SOQ costs.