You are here

Comparing Comparative Revenue, Comparative Cost and Shared Cost

District Audited Annual Reports

Users of school finance data are often frustrated when they hear varying answers to the following questions: "What's the district's cost-per-member?" or "What's the district's revenue-per-member?" The truth is that the input data is almost always the same--district audited annual reports. However, depending on how the data will be used, the input data is aggregated in a specific manner to fulfill a specific purpose.

Computations Spreadsheet

Browse the Excel Side-By-Side Comparison of Comparative Cost, Comparative Revenue and Shared Cost spreadsheet that contains information on the comparative cost, comparative revenue and the shared cost computations. Individual district data and computation narrative for each measure is presented side by side so users can begin to understand how they differ.