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WGU D023 School Financial Leadership
Questions and Correct Answers
Equalization Ans: state and local districts began exercising a
degree of partnership in establishing and paying for a basic
program of education for every school-age child in the state—at
least in theory. In practice, the link between funding and program
quality was questionable.
open-ended, or shared-cost, equalization plan Ans: the
percentage of this program to be paid by each individual district
and by the state. This percentage of state funds would be high for
poor districts and low for wealthier ones. Once that determination
has been made for each district, the same partnership ratio would
be maintained to pay the total cost of the school program in each
district
-Harlan Updegraff
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, 2 | Page
Foundational funding Ans: The state provides a minimal level of
funding as a guarantee per student expenditure. The intent of this
system is to counteract the disparity of wealth across various
districts of a state.
Common School Era Ans: Local school districts were formed to
support the education of the local population, many of whom were
the children of immigrants. In order to accommodate this influx of
educational need with limited personal resources, local property
taxes became mandated to support public schools.
Early Colonial Schooling Ans: Funded through tuition or rate
changes, primarily as a funding of the local community or church
of that community.
What is meant by pupil expenditure? Ans: The pupil expenditure
is the total expense accounted for by that specific student. For
example, this funding amount includes but is not limited to:
personnel expenses (salary, benefits, and other human resource
expenses), transportation costs (gas, busses, oil, personnel), facility
© 2025 All rights reserved
, 3 | Page
expenses (building construction, maintenance, utilities, insurance),
and instructional resources (books, supplies, technology,
materials). The amount of this pupil expenditure will vary as the
cost of living changes for the location, but in many states the
"foundational per pupil expenditure" is a guaranteed amount per
pupil. In instances where the local funding is insufficient, it is
supplemented by the state.
Federal Funding Ans: Federal aid continues to be provided in the
form of categorical aid. Yet, it may be time for a larger federal role
in financing schools. The largest and most visible categorical
federal assistance programs are ESEA and IDEA. Also, Raced to the
Top has garnered federal aid as a key initiative in the Obama
administration. Federal lands have provided funds for localities in
the form of payments in lieu of taxes.
State Funding Ans: Equalization aid is the chief method states
use to distribute funding to local school districts within their
borders using a foundation program or district power equalization
© 2025 All rights reserved
, 4 | Page
Local Funding Ans: property taxes
ESEA/ESSA through funding Ans: Title 1, Part A, of the ESEA,
reauthorized in 2001, (often called the No Child Left Behind Act)
authorizes federal aid to disadvantaged and low-income children
for supplementary education and related services.
Title I Funding Ans: authorized federal aid to local school
districts for the education of disadvantaged and low-income
children for supplementary education and related services.
-four separate formulas that distribute funds to states and local
school districts: Basic, Concentration, Targeted, and Education
Finance Incentive Grant (EFIG)
-held accountable (Highly qualified teachers, CCSS,
performance/assessment standards)
Obama-student gain scores
© 2025 All rights reserved
WGU D023 School Financial Leadership
Questions and Correct Answers
Equalization Ans: state and local districts began exercising a
degree of partnership in establishing and paying for a basic
program of education for every school-age child in the state—at
least in theory. In practice, the link between funding and program
quality was questionable.
open-ended, or shared-cost, equalization plan Ans: the
percentage of this program to be paid by each individual district
and by the state. This percentage of state funds would be high for
poor districts and low for wealthier ones. Once that determination
has been made for each district, the same partnership ratio would
be maintained to pay the total cost of the school program in each
district
-Harlan Updegraff
© 2025 All rights reserved
, 2 | Page
Foundational funding Ans: The state provides a minimal level of
funding as a guarantee per student expenditure. The intent of this
system is to counteract the disparity of wealth across various
districts of a state.
Common School Era Ans: Local school districts were formed to
support the education of the local population, many of whom were
the children of immigrants. In order to accommodate this influx of
educational need with limited personal resources, local property
taxes became mandated to support public schools.
Early Colonial Schooling Ans: Funded through tuition or rate
changes, primarily as a funding of the local community or church
of that community.
What is meant by pupil expenditure? Ans: The pupil expenditure
is the total expense accounted for by that specific student. For
example, this funding amount includes but is not limited to:
personnel expenses (salary, benefits, and other human resource
expenses), transportation costs (gas, busses, oil, personnel), facility
© 2025 All rights reserved
, 3 | Page
expenses (building construction, maintenance, utilities, insurance),
and instructional resources (books, supplies, technology,
materials). The amount of this pupil expenditure will vary as the
cost of living changes for the location, but in many states the
"foundational per pupil expenditure" is a guaranteed amount per
pupil. In instances where the local funding is insufficient, it is
supplemented by the state.
Federal Funding Ans: Federal aid continues to be provided in the
form of categorical aid. Yet, it may be time for a larger federal role
in financing schools. The largest and most visible categorical
federal assistance programs are ESEA and IDEA. Also, Raced to the
Top has garnered federal aid as a key initiative in the Obama
administration. Federal lands have provided funds for localities in
the form of payments in lieu of taxes.
State Funding Ans: Equalization aid is the chief method states
use to distribute funding to local school districts within their
borders using a foundation program or district power equalization
© 2025 All rights reserved
, 4 | Page
Local Funding Ans: property taxes
ESEA/ESSA through funding Ans: Title 1, Part A, of the ESEA,
reauthorized in 2001, (often called the No Child Left Behind Act)
authorizes federal aid to disadvantaged and low-income children
for supplementary education and related services.
Title I Funding Ans: authorized federal aid to local school
districts for the education of disadvantaged and low-income
children for supplementary education and related services.
-four separate formulas that distribute funds to states and local
school districts: Basic, Concentration, Targeted, and Education
Finance Incentive Grant (EFIG)
-held accountable (Highly qualified teachers, CCSS,
performance/assessment standards)
Obama-student gain scores
© 2025 All rights reserved
