Doctor of Education (Ed.D.)
The purpose of this study was to investigate progress toward the achievement of fiscal neutrality among the school divisions of Virginia between 1970 and 1980. Fiscal neutrality is defined as the absence of an observed relationship between the local wealth and the expenditures for education within a school division. The relationship of the wealth of individual school divisions to per pupil expenditures within those divisions and the intent of the General Assembly of Virginia regarding the establishment of fiscal neutrality were also examined.;A comparison was made between the 1970 and 1980 per pupil expenditures of each school division in Virginia in terms of percent of variance from the state average in each of these years. Per pupil expenditures were compared with per pupil real estate values for each school division in 1980, and a comparison between 1980 per pupil expenditures and the composite index of each division was also made. The development of the current system of financing public education in Virginia was examined with specific attention given to the issue of fiscal neutrality.;It was hypothesized that there had been no progress toward the achievement of fiscal neutrality in practice among the school divisions of Virginia between 1970 and 1980. It was further hypothesized that 1980 per pupil expenditures on a division by division basis were related to both the per pupil value of real estate and the composite index of each division. The final hypothesis of the study was that through the development and adoption of the current funding formula, the General Assembly had intended to establish fiscal neutrality among the school divisions of Virginia.;It was found that there had been no progress toward the achievement of fiscal neutrality in practice among the school divisions of Virginia between 1970 and 1980. It was also determined that divisions with higher per pupil real estate values spent more on a per pupil basis than did those with lower per pupil real estate values. Divisions with higher composite indexes and therefore less state funds spent more on a per pupil basis than did those divisions with lower composite indexes and more state funds. Indications were found that the General Assembly did not fully intend with the adoption of the current funding formula to achieve fiscal neutrality in practice among the school divisions of the Commonwealth.;Further study is needed to identify factors which may require additional spending in some school divisions in order for services equal to those found throughout the state to be offered.
© The Author
Vernall, Raymond E., "An investigation of progress toward fiscal neutrality in expenditures for public education in Virginia, 1969-70-1979-80" (1982). Dissertations, Theses, and Masters Projects. Paper 1539618460.