Taxation and Distribution, Charlotte Mecklenburg Schools (CMS)
Mark W. Alston
Grand Canyon University: EDU 535
September 24, 2014
Taxation and Distribution
The second largest school district in the state of North Carolina is Charlotte Mecklenburg Schools (CMS), the eighteenth largest in the United States. Regardless of its size CMS’s funding is derived just as all of the other smaller school districts throughout the state of North Carolina. There are multiple contributing sources of taxation to fund school districts; coupled with state financing and federal financing, CMS depends upon county and local municipality tax revenue to fund its schools. States possess the ...view middle of the document...
CMS, having two budgets: capital and operational; by state law, is required to be funded autonomously of each other. Bond revenue is the principal funding for the capital budget, which the bonds are issued by the county. Capital projects are also funded by the state lottery, The North Carolina Educational Lottery. These funds are rendered to the county, to be used in capital budget projects. Recently the lottery funds have been used to reconcile school bond dept.
Funding Allocations and Strategies
North Carolina Public Schools funding is distributed to Local Education Agencies (LEAs) through allotments, which are disbursed based on funding formulas that typically utilize student headcount and other targeted factors. Most of the State’s support is directed at all types of districts and students, but certain allotments address disparate student and district characteristics. Within CMS the per-pupil equity standard is not enforced while determining expenditures. CMS uses funding formulas to reconcile revenue allotments for staff and non-personnel resources. This process provides for a means of equity instead of equality when determining allocations of funds to different schools with greater needs; regardless of the student body’s socio-economical standings, race, or academic prosperity.
It is a fundamental principle of public education that all students have a right to the best education possible regardless of race, economic circumstances or academic ability (Gordon, 2013). CMS manages funding to maximize the accomplishments of every student; resulting in a meticulous means of allocating money and staff to particular schools. According to CMS, this process requires a consideration of a method called Weighted Student Staffing, implemented to allow schools every opportunity for success that present with a significant enrollment of socio-economical disadvantaged students. Unfortunately, many students present with challenges that require the schools to subsidize their economic short comings. Allocating additional funding through WSS has benefited economically disadvantaged students as well as the entire school population. It has allowed the school to offer more opportunities for higher level instruction, because of the availability of resources and funding.
Allocation of Recourses and Academic Alignment
Distinct factors are taken into consideration when deciding upon the best way to equalize funding. Looking at the enrollment data from schools over a minimum of a two year period will help determine average enrollment and attendance. This information will help determine how much monies were spent per student. The data will also show what programs were in place for students, which were used to maximize the effect of the funding. According to CMS, consistent growth has been made since 2006; reading and math scores have increased, and the achievement gap has narrowed for minority students and economically disadvantaged students. In November...