During FY13, thirteen Massachusetts districts spent more than double their required foundation budgets as determined by the state. Foundation budgets are defined as the "adequate spending level for a school district” based a number of factors including student enrollment and the proportion of low income and Limited English proficiency students. While the state mandates a certain level of funding in order to provide students with an adequate education, municipalities are not barred from spending more than the minimum spending requirement.
In FY13, Provincetown spent the highest percentage of its foundation budget at 351% or 3.5 times the amount legally required; its foundation budget was $1,203,806 but the town spent $4,225,615. Most districts spent at least 100% of their mandated foundation budgets with just 12 of the 298 districts that reported financial information for FY13 spending less than the required amount. Districts spending less than their foundation budgets were: Brockton, Dracut, Lawrence, Lowell, Lynn, Malden, Worcester, Northampton Smith, Nashoba Valley, Northeast Metropolitan, Southern Worcester and Norfolk County. These districts spent between 89.3 and 99.8% of their foundation amounts.
All data taken from: www.doe.mass.edu