Description: This study examined financial aspects of the consolidation or annexation of 12 pairs of school districts in Texas during the period 1996-2006. Nine of the twelve districts consolidated by mutual agreement of the two school boards and three annexations were by order of the Commissioner of Education of Texas. Financial criteria studied were: a) per pupil expenditures, b) total state aid, c) transportation costs, d) administrative costs, e) school district "wealth" status, and f) facilities assets/liabilities. Each of the initial 24 independent school districts' criteria were collected for two years prior to consolidation and the 12 newly formed consolidated districts criteria were collected for the two years following consolidation. After consolidation, ten of the twelve districts had fewer than 1,000 students. Of the other two districts, one district had approximately 3,000 students and one large district had over 150,000 students. Some districts experienced increases in local expenditures relative to transportation, administrative costs and total expenditures while other districts decreased costs over time. Twelve non-consolidated districts with similar characteristics of the twelve consolidated districts were reviewed with the non-consolidated districts exhibiting increase and decrease fluctuations seen in the consolidated school districts. These findings suggested that each of the issues studied in public school finance need to be examined with more specific criteria in order to ascertain cause and effect relationships with regard to school consolidation financial impact on state and local revenues and expenditures.
Date: May 2011
Creator: Stewart, Marvin
Item Type: Thesis or Dissertation