RD66 - Special Report: State Spending on Standards of Quality (SOQ) Costs, FY 2009


Executive Summary:
Based on data reviewed for this report, in FY 2009 the State expended $5.62 billion from SOQ accounts. The major accounts constituting the bulk of these funds were basic aid ($3.46 billion) and State sales tax ($1.10 billion). The amount of State SOQ spending equated to an average of about $4,700 per pupil. The range in State SOQ spending in individual divisions was from $2,235 to $7,978 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.