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Public School Forum of North Carolina <br />3725 National Drive, Suite 101, Raleigh, NC 27612 <br />Phone: 919.781.6833 Fax: 919.781.6527 <br />www.ncforum.org <br />The 2018 Local School Finance Study examines data from the <br />2015-16 school year. Every effort has been made to verify <br />that the data included in this year’s study is accurate and <br />reflects what it intends to measure. <br />The primary source of financial information is the Division of <br />School Business at the Department of Public Instruction, <br />which provided data on non-property tax revenue, low-wealth <br />and small county supplemental funding information, final <br />average daily membership (except as noted above for charter <br />school enrollments), effective county tax rate, adjusted <br />revenue tax base, current expense, and other data found in <br />the Division’s Highlights of the NC Public School Budget and <br />online Statistical Profile. <br />Other sources include the North Carolina Department of <br />Revenue’s County Property Tax Rates and Revaluation <br />Schedules and Sales Assessment Ratio Studies, which <br />provided the 2015-16 property tax valuations and tax rates; <br />the Department of Revenue’s data on Local Government <br />Sales and Use Tax Distribution; and the North Carolina <br />Department of State Treasurer’s Report on County Spending <br />on Public School Capital Outlays. The North Carolina <br />Department of Health and Human Services provided data for <br />the mandated social services expenditures, and the North <br />Carolina Administrative Office of the Courts provided data on <br />fines and forfeitures. Per capita income was obtained through <br />the United States Bureau of Economic Analysis. <br />> DATA SOURCES ACKNOWLEDGMENTS <br />This year’s study was authored by Emma Swift Lee and <br />Lindsay Wagner. The authors thank Keith Poston, Forum <br />President and Executive Director; Lauren Bock, Director <br />of Policy and Programs; Dr. Michael Priddy, Forum Board <br />Chair; and Aaron Beaulieu, Forum Member, for their <br />guidance and thought partnership in the development of <br />this study. The Forum also thanks the following individuals <br />for their insights and contributions to this year’s study: <br />Kesha B. Howell, Preeta Nayak, Melinda Andrews, Michael <br />Connolly, Sharon Phelan. All errors are our own. <br />The 2018 Local School Finance Study and prior years’ <br />versions are available online at http://www.ncforum.org. <br />Contact the Forum to inquire about pricing information <br />for hard copies of the study.