Special Report

Longitudinal School Finance Study

What led to this report?

State funding for K-12 education represents the second-largest spending line item in Ohio’s biennial general budget. Following the implementation of a new school funding formula in 2021 and rising inflation affecting all areas of people’s lives and livelihoods, the Auditor of State’s Office conducted a longitudinal review of school spending, revenues, and student achievement, to help gauge the impact of Ohio’s school funding system and guide future policy discussions.

What did we find?

Public school spending has steadily increased over the past 20 years, outpacing inflation and nearly doubling during the time (to $25.8 billion in Fiscal Year 2022 from $13 billion in Fiscal Year 2000), mostly from increases in spending on salaries and benefits. During that same period, enrollment in public schools declined, resulting in higher per-student spending. The Dashboard, accessible from this page, provides funding details for each individual district.

Data dashboard

Observe changes in an Ohio public school district's operating expenditures per pupil over time by exploring the dashboard