The organization's largest source of funding is the Illinois State Board of Education, which funds all charter schools in the state on a per-pupil basis.

This meant that, if a board exceeded the allowable expenditure on a per-pupil basis, it would receive no provincial grant money for the amount spent above the ceiling.

For the first time, parents and teachers were learning how much their schools and districts had budgeted, on a per-pupil basis, for line items like textbooks, guidance counselors and school aides.

Most districts are also given additional aid on a per-pupil basis, depending on need, while wealthier districts must carry more of the burden through property taxes.

Dr. Gulick says that although taxpayers may not realize it, the district's costs as measured on a per-pupil basis are about 10 percent below the state average.

For example, in California, funds are allocated to individual LEAs based on the number of LEP and immigrant students under their jurisdiction on a per-pupil basis.

New York City schools receive funding from the state and the city on a per-pupil basis.

Camden public schools spent $23,770 per student ($19,118 on a budgetary per-pupil basis) in the 2009-10 school year and two-thirds of the students graduate.

But they receive public financing, on a per-pupil basis.

The commission rejected a number of other plans, including one that would have created a statewide property tax and distributed all education money to districts on a flat, per-pupil basis.