Instructional expenditures in Illinois high school districts and the relationship to student achievement during NCLB

A democratic society is dependent on a quality public education system (Alexander & Alexander, 2011). The disparity in expenditures between school districts in Illinois has fueled political and public debate related to the equitable, adequate, and efficient access to resources in order to educate students. Recent legislation has been introduced to reallocate state provided funds from districts with large property tax wealth as defined by their Equalized Assessed Valuation (EAV) to districts with less property tax wealth. In contemplating this change, it is imperative that the relationship of school expenditures to student achievement be considered given the wide range of per pupil expenditures in high schools and academic achievement that exists throughout the state. This study examined if a relationship existed between specific school budget categories related to per pupil expenditures and achievement for all Illinois high school districts as indicated on the Illinois School Report Card in the first and final year of NCLB. Achievement was measured by average ACT score. A significant relationship between student achievement and educational resources was observed, as well as for students identified as low-income. The linkage between student achievement, property values, and educational resources in Illinois was also confirmed. Unique to this study was the addition of the Gini Coefficient analysis to determine if the wealth of school districts was equitably distributed throughout the 96 school districts. The findings indicating the distribution of wealth is not equitable, confirming the need for a school funding structure that does not rely upon property wealth. The findings of this study also suggest school finance policies in Illinois have continued to advantage some districts while disadvantaging others. Specifically, those advantages and disadvantages continue to impact those students who are economically disadvantaged the most