| The purpose of this study was to extend the discussion of horizontal fiscal equity as it relates to public K-12 education to the multiple institution public community college system. The research dealt with examining and analyzing the trend of horizontal equity based on per-student revenues and per-student revenue by source. This study was focused on the extension of the concept of per-student horizontal fiscal equity to the general current fund budget category revenues of the 28 institution community college system of the State of Florida.;Horizontal equity, in the context of education finance, is the "equal treatment of equals." Equity was recognized as one of the goals of community college funding. The horizontal fiscal equity measurement methodologies used for public K-12 education were utilized in this study. The six measures used were the range, restricted range, federal range ratio, coefficient of variation, McLoone index, and Gini coefficient. The analysis of horizontal fiscal equity was extended to the major revenue sources, the Community College Program Fund (CCPF), student fees, and all other sources (representing approximately 65%, 25%, and 10% of revenues respectively). Time series linear regression analyses were used to examine the temporal trend in equity over the 10-year period utilized in this study, fiscal years 1980-81 through 1989-90.;Total per-student revenues were found to have an increasing equity trend based on three equity measures, the Gini coefficient, coefficient of variation, and McLoone index, an inconclusive trend based on the federal range ratio, and a decreasing equity trend based on the range and restricted range. The CCPF was found to be the most equitable revenue source, followed by student fees, and the revenue source, other, based on the Gini coefficient, coefficient of variation, and federal range ratio, and the McLoone index indicated that student fees and the other revenue source were in the reverse order. The State of Florida community college per-student revenues were found to have a 10-year trend toward increased horizontal fiscal equity except for range related equity. |
