One common measure used to talk about school budgets is per-pupil spending, but this single figure to evaluate spending flattens student experience, when factors outside of enrollment affect spending much more than the number of students in seats, school officials said.
There are several costs associated with enrollment, such as the number of new teachers needed and the cost of kickballs and Tums. But many higher-cost items, such as retirement contributions, transportation updates, general insurance, and collective bargaining salary raises, aren’t directly affected by enrollment.
