How do mandated costs impact school district local revenues?
As illustrated in yesterdays' maps, many school districts had substantial negative change in operating expenditures less mandated costs (net operating expenditures), suggesting these school districts made program adjustments and reductions to help cover increasing mandated costs. To better understand the fiscal impact on local revenue and programs from changes (2010-11 to 2017-18) in mandated expenditures, we applied the changes in the supporting state subsidies (2010-11 to 2017-18) distributed from the state to school districts that support districts' effort to cover these costs. The change in mandated costs less change in supporting state subsidies results in the "local share of mandated costs", or the portion of mandated costs for which districts had to cover through local revenues and/or adjustments or cuts to other programs/areas. Supporting state subsidies affecting the local share of mandated costs include the change in basic education funding, special education funding, pension reimbursement payments, and charter school tuition reimbursement payments.
Click on the image link below to view our interactive illustrating change in total mandated costs and change in supporting state revenues to school districts from 2010-11 to 2017-18. The difference between the two columns represents the local share of mandated that resulted in substantial cuts and reductions to programs and increases in local revenues.
Click on the image link below to view our map showing local share of mandated costs ($ change in mandated costs less $ change in supporting state subsidies) as well as the local share of change in mandated costs as a % of change in total mandated costs.