| Show School Finance Problems Big Legislature Hurdle By Bv TilE THE UTAH FOUNDATION One of or the thorny problems confronting the 1963 Utah Legislators Legislators Legislators Leg Leg- is that of or public school finance Organized education groups have advanced ad increased increased increased in in- creased school spending proposals proposals proposals pro pro- which would cost an additional 72 million 50 0 coition milion milion mil mil- ion for current expense plus 22 million for capital outlay during the next biennium for the public schools alone THE TilE PUBLIC U LIC school spending spending spending spend spend- ing programs are arc by no means the only proposals for Cor large increases in state stale and local spending placed before beCore the current legislative sess i ion o n n. n The legislature faces requests for Cor substantial added funds from the colleges the welfare welfare welfare wel wel- fare department and welfare institutions the state fair board the highway patrol the state prison as well as a host of oC other existing and proposed agencies and programs In examining the states state's overall o school finance picture it must be recognized that Utah has some unique and difficult difficult difficult dif dif- dif dif- problems First Utah has the heaviest school load school enrollment as a percentage percentage percentage per per- of population in the nation for Cor both the public schools and the colic colleg colleges g e a s. s Moreover 1 the state has a relatively relatively relatively rel rel- rel- rel low potential tax base For example the latest available available avail ail able data show that Utah is a 12 percent below the U.S. U.S. U U. S. S average in the amount of personal income per capita b 32 percent below the US U.S. average in the amount of personal income per enrolled enrolled enrolled en en- rolled student c 42 percent below the US U.S. average in the amount of assessed valuation per enrolled enrolled en en- rolled roIled student d 6 percent below the US U.S. average in the average wage of oC employed persons THE PEOPLE of Utah have made unusual efforts to meet their educational responsibilities ties despite the dimensions of their school load These efforts efforts ef eC- ef- ef forts include the following a A relatively efficient n t school administrative organization organization organization under a school and district district dis lis- consolidation program begun 50 years ago b Allocation of a higher proportion of available state stale and and local revenues to education education education tion than any other othor state in inthe inthe inthe the nation c The imposition of every major tax found Cound in the United States d An overall state and local local local lo lo- cal tax burden that is ninth highest among the Ole 50 states in inthe inthe inthe the of income for Cor forstate forstate state and local taxes e The expenditure of a higher higher- percentage of oC personal income for Cor public schools and for Cor all education than any other other other oth oth- er state in m the nation The amount spent per school schoolchild schoolchild schoolchild child in Utah is below the Mountain l States Stales and the US U.S. average It should be noted however that per pupil expenditures expenditures expenditures ex ex- in Utah have ha al always always a- a ways been less than the average average av av- crage amounts spent per pupil in the Mountain l States and in inthe inthe inthe the nation as a whole Only 1 in one year ear 48 1947 Immediately immediately following in adoption of oC a aI anew anew new school program b by the I 1947 Utah Legislature did per pupil expenditures in Utah apI approach approach ap ap- I the US U.S. average ACCORDING to data compiled compiled compiled com com- piled by the Utah Legislative Council per pel pupil operational costs in Utah over o the past decade have varied from Crom percent to 85 8 percent of the Mountain 1 States average ALTHOUGH Utah e c expendi expenditures tures lures per pupil are and aIwa al always always al- al wa ways s 's have been less Jess than the average amounts spent in inmany inmany inmany many of the n g states this may not ily By mean a corresponding disadvantage disadvantage disadvantage dis dis- dis- dis advantage in the financial support support support sup sup- port level Differences in organizational organizational or or- onal efficiencies population population pop pop- concentration g e o o- o graphic characteristics as ns well as other factors have a material material material ma ma- effect on education costs As a result average average expenditure expenditure expenditure expend expend- iture per school child may be bea a mis-leading mis index of the adequacy adequacy adequacy ad ad- of school finance Within With With- in the state of Utah expenditure expend expend- lure ture per pupil for the school year ear 62 1961 averaged exclusive of school lunch state school office and other miscellaneous items items' which the US U.S. Office of Education includes but the Utah State School Office cc figures exclude in arriving at current expenditure expenditure expend expend- iture per pupil I I HOWEVER the cost per pupil pu pu- pit pil ranged from a low of oC in Murra Murray to a high of in Daggett District Six districts D a g g get e t 11 t Park City Piute Rich San Juan and Tintic spent substantially I more per pupil than either cither the Mountain States or the United States average Salt Sall Lake City I spent Granite Ogden Provo and Logan per pupil in avci average age daily n nee c e. e Utah State School Office figures fig fig- ures As indicated by the above figures as well as b by the Utah Foundation study of teacher salary alary schedules in m the Mountain Mountain Moun- Moun tain ain States Stales Utah differs from most other states in that under under under un un- I der the Utah equalization program program pro- pro gram ram smaller districts in Utah are in some cases better financed fi financed financed fi- fi in n relation to pupil load oad than are the larger school districts Large districts in Utah generally pay lower salaries salaries salaries sal sal- aries to teachers than do the smaller mailer districts In nearly all of oC the other states however the he large districts pay considerably consid- consid higher salaries to teachers eachers than do the smaller districts While teacher salaries in below the of or Utah are average I Ithe the he surrounding states SO ARE VRE ALMOST OTHER SALARIES SALARIES SALARIES SAL SAL- ARIES ARIES AND WAGES A variety va- va a of or studies by the U US U.S. S Department of Labor the Burau Bur- Bur cau au of oC Internal Revenue Re and other government agencies all show how that Utah is below the Mountain States and the United United Uni- Uni ted cd States average in general wage vage salar salary and income lev- lev els Is ANY substantial improvement improvement improvement improve improve- ment in Utah's school finance program b by the 1963 Utah Legislature Legislature Leg- Leg will necessitate some increase in taxes For the most part present revenue sources are arc to provide provide pro pro- vide vido for existing state stale spending spending spend- spend ing ng programs with some allowance allowance al- al lowance for normal growth It should be noted that the state tate aid requirement with no change in the present school formula ormula will increase 10 m milion mil mil- l- l lion ion in the Ole next biennium by bv reason eason of enrollment es s. s This will absorb all aU of oC the increase in property non tax revenue of oC the Uniform School I Fund und from present sources RECENT revenue est estimates climates nates by jy the State Tax Commission indicate that there should be beabout beabout bebout about bout 28 million in surplus funds available next biennium for or new or increased programs programs pro pro- I grams after providing for Cor resent present spending m s sand sand sand and operating needs If this entire surplus is used to lib lib- I I the school aid program program pro pro- gram it would p permit an un in increase increase in- in crease of oC about 12 per pr distribution dis or classroom clas unit uni from Crom pet per distribution unit to per d distribution on unit ny n increase in the school program beyond this amount will require corresponding corresponding corre corre- tax inci increases eases As indicated previously the program advanced by the organized or or- school groups CAPS I would cost nn an additional 50 million during the next bien bieni i mum for Cor operations only To ToI I raise such a sum one of oC the following wing ta tax increases or its ts I equivalent alent in other tax lax increases increases increases in- in in in- creases would be he required a A 17 to 18 mill increase in the property tax lev levy b h A doubling of all state individual and corporate income income income in in- come tax rates c A one and one half cent increase in the state stale sales tax from 2 24 percent to 4 percent percent percent per per- cent plus the Yz percent local loca tax US U.S. OFFICE of Education and National Education Association Association Association Asso Asso- data indicate that per perI I pupil expenditure in Utah's larger school districts is approximately approximately approximately ap ap- ap- ap I proximately 20 percent below districts districts districts dis dis- dis- dis the average of oC school of oC comparable size throughout the nation Interstate Interstate Inter Inter- state comparisons may also be hazardous as indicated by bythe bythe bythe the fact that expenditure per pupil was considerably higher in both Montana l and Wyoming than the national average This is readily understandable understand understand- able when It is considered that Wyoming has school districts districts dis dis- for third one-third Utah's student student student stu stu- dent enrollment with more than 60 percent of its elementary elementary elementary elemen elemen- schools teach one tary being schools Montana er room one-room has 1017 separate districts I with percent of its elementary elementary ele ele- mentar schools of oC the one one- room teacher one-teacher variety U.S. U.S. U. U I S S. S Office of or Education latest published data ANOTHER measure of the relative adequacy of oC school finance fi finance finance fi- fi nance is the expenditure per classroom teacher For 1961 62 for example using National Nation Nation- al Education Association data the Utah expenditure per classroom teacher was compared with the Mountain 1 States average of and the US U.S. average of This point was emphasized by the man 60 Utah Public School Survey Commissi o 0 n when rhen it stated It is always necessary to point out that these variations in per pupil costs do not necessarily signify signify sig sig- a program of inferior qualify Utah chiefly because of or its economical organization probably has received more education for its dollars invested invested invested in in- vested in education but most states spend more for the education education education ed ed- of oC each pupil THERE HAS liAS been considerable considerable considerable consid consid- erable confusion and controversy controversy controversy contro contro- versy regarding the amount by which Utah presently trails the Mountain States in per pupil pupil pu pu- pil pit expenditures The in December 1961 issued a report on Utah School Finance In that report thc they showed Mountain Slates States average average aver er age expenditure per pupil for Cor current operations as and the Ole Utah figure for the same year as per pupil THE NATIONAL Education Association annual publication Estimate of oC School Statistics came out in January 1962 and estimated the weighted average average average aver aver- age expenditure per pcr pupil in inthe inthe inthe the eight Mountain States for 62 1961 to have been and the Utah figure at The then in November 1962 proposed to the subcommittee subcommittee subcommittee of the Utah Legislative c Council that it accept the Utah actual figure from the State Stale School Office as being for Cor 62 and an estimate for Cor 63 1962 of per pcr pupil THE TILE ALSO proposed that the Mountain States averages averages averages av av- av- av for Cor years rears beginning with 61 1960 be calculated by assuming that the average I Irate rate of increase per year ear shown by the actual data for foi forthe I Ithe the previous ten years 1949 1949 50 through 60 1959 had continued contin contino and would cold conti n u e c through 64 1963 and that Olat the time Mountain States average be he pro projected on that assumption Their calculations t the then h e n placed the Mountain States average average av a av- av for Cor 62 1961 at and andI I for Cor 63 1962 at The subI subcommittee subcommittee sub sub- I committee and the legislative I council staff starr and also Dr Jewell head of oC the Department of Economics at al the University of Utah and frequently consultant to the I as well weIl as the Utah Foundation staff starr did not accept accept accept ac ac- ac- ac these projections THEY TilEY WERE considerably higher than the NEA estimates estimates esti mates for lor the v e Mountain States n g that the rate of ot increase in school expenditures per pupil I has not been maintained in recent years at the average Ii rate of the previous decade There are arc no actual compiled compiled compiled com com- piled data available from Crom accepted accepted accepted ac ac- ac- ac national sources for formy any my year later Inter than 1959 JI IN ATTEMPTING to understand understand understand under under- stand the confusion and con con- in the field of school finance statistics it must be remembered ren that there arc are separate school districts in the United States with 2049 of these in the eight Mountain States Furthermore some states slates have little state school office orrice supervision or control of oC record record record rec rec- ord keeping or reporting It is for Cor these reasons that school data compiled b by the US Of Of- fice ice of Education lag several years behind and preliminary s data are arc subject to significant revisions and t s when final data become available avail avail- able TEACHER salaries in Utah are somewhat below the average average av av- av- av crage amounts paid in m the surrounding states A recent survey by Utah Foundation showed that the average salary salary sal sal- al' al ary paid this year f. 1962 63 1962 3 to beginning teachers with a bachelors bachelor's degree in Utah is or approximately less than the average in the seven other Mountain l States Stales The disparity increases to in the case tase of the large districts districts districts districts' dis dis- Salt SaIt Lake and Granite compared with large districts in other states |
