A Preliminary Investigation of School District Expenditures with Respect to School District Size in Iowa

Abstract

This is a preliminary investigation into the relationships between public school district size and patterns in school district expenditures and revenues in Iowa.  The report uses Internet-accessible revenue and expenditure data to examine the relative importance of primary education to the Iowa’s budget and to local government budgets.  Data derived from the Certified Annual Report that each public school district files with the Iowa Department of Education are used to examine patterns of revenues and expenditures for all Iowa public school districts relative to school district sizes and state averages.  The analysis finds a reciprocal relationship between total district expenditures per student and district size.  Economy of scale is a substantial factor as district enrollments decline below 750 students.