WGU D023 School Financial Leadership Study Guide | 2025/2026
The period of local district financial responsibility, with little
or no assistance from the state
-used to be local or church
1st Development Stage of School
Finance -rate bills or tuition
-problem in equity
The period of emerging state responsibility, with the use of
2nd Development Stage of flat grants, subventions, and other nonequalizing state
School Finance allocations to local districts
-state to supplement local tax revenues to provide acceptable
programs
The emergence of the Strayer-Haig concept of a foundation
program (minimum program)
-Each local district would levy the amount of local tax
3rd Development Stage of that was required in the richest district of the state to
School Finance provide a foundation, or minimum, program. The rich district
would receive no state funds; the other districts would
receive state funds necessary to provide the foundation
program.
The period of refinement of the foundation program concept
4th Development Stage of -use of flat grants
School Finance -question to take money from wealthy districts to equalize
"Power" or "open-end" (shared costs) equalization practices
5th Development Stage of
School Finance -20th century
state and local districts began exercising a degree of
partnership in establishing and paying for a basic program
Equalization 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.
the percentage of this program to be paid by each individual
district and by the state. This percentage of state funds
, open-ended, or shared-cost, would be high for poor districts and low for wealthier ones.
equalization plan 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
The period of local district financial responsibility, with little
or no assistance from the state
-used to be local or church
1st Development Stage of School
Finance -rate bills or tuition
-problem in equity
The period of emerging state responsibility, with the use of
2nd Development Stage of flat grants, subventions, and other nonequalizing state
School Finance allocations to local districts
-state to supplement local tax revenues to provide acceptable
programs
The emergence of the Strayer-Haig concept of a foundation
program (minimum program)
-Each local district would levy the amount of local tax
3rd Development Stage of that was required in the richest district of the state to
School Finance provide a foundation, or minimum, program. The rich district
would receive no state funds; the other districts would
receive state funds necessary to provide the foundation
program.
The period of refinement of the foundation program concept
4th Development Stage of -use of flat grants
School Finance -question to take money from wealthy districts to equalize
"Power" or "open-end" (shared costs) equalization practices
5th Development Stage of
School Finance -20th century
state and local districts began exercising a degree of
partnership in establishing and paying for a basic program
Equalization 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.
the percentage of this program to be paid by each individual
district and by the state. This percentage of state funds
, open-ended, or shared-cost, would be high for poor districts and low for wealthier ones.
equalization plan 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
