Leon Cook

Publication Date


Advisor(s) - Committee Chair

Lee Jones

Degree Program

School of Teacher Education

Degree Type

Master of Arts


The school budgets of the different school districts of the state of Kentucky are prepared according to law and by the standard plan adopted by the State Board of Education. Kentucky School Law 160.170 demands that each board of education prepare a budget and present it to the State Board of Education for approval. The standard form adopted by the State Board of Education contains the following items or main divisions: General Control, Instruction, Operation of School Plant, Maintenance, Fixed Charges, Auxiliary Service, Transfer of Tuition, Capital Outlay and Debt Services.

This study will take the budget of each board of education and divide the amount spent in each division listed above by the census figure of the district and thus find the per capita for each division as well as the total per capita spent on each child in the census. Further, the amount budgeted in each division will be divided by the total amount budgeted to find the per cent spent for each division.

The Kentucky Laws and the plan adopted by the State Board of Education do not recommend any certain amount to be spent per capita in each division no do they recommend any certain per cent for each division. This study shows that there is a wide variance among the different districts as to the per capita and the per cent spent for the different items of the budget. It is hoped that this study will make it possible for each superintendent and board of education to see at a glance how their school district compares with any other district in the state. It is not the purpose of the study to find out why so many variances occur, but to show a true picture and to make some recommendations that may be of benefit.



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