Local revenues are primarily generated through the local property tax system. Generally, Tier I funding is designed so the district and the state share the cost of basic educational services. The share funded by each depends on the district's property tax wealth per student. In short, school districts with higher property wealth receive less state funding than low-wealth school districts. To treat school districts fairly in funding, the state uses WADA to measure the extent to which students participate in special programs.
Federal revenues represent the smallest source of public education funding.
Most federal funds are appropriated for specific programs or to provide services to a specific group of students. The National School Breakfast and Lunch Program is one example. Audited Financial Statements for years indicated. Numbers may not add due to rounding. In 1998-99, the district budgeted to spend nearly 48 cents of every dollar on classroom instruction, while the state average is 51 cents.