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Pay for priorities
Pay for Priorities | Apply Cost Analysis

Current resources and expenditures must be thoroughly analyzed in order to find capacity to pay for top instructional priorities.


  • Analyze current spending to inform decision making
  • Quantify identified priorities in order to implement
  • Identify additional areas of cost savings and potential trade-offs

Apply Cost Analysis

A cost analysis and staffing analysis are essential to identifying how the district might allocate its limited resources.


  • Level 1: Develop staffing analysis that is consistent with Smarter School Spending and GFOA Best Practice.
  • Level 2: Develop cost of service analysis that is consistent with the GFOA Best Practice.
  • Level 3: Develop cost-effectiveness analysis such as Academic Return on Investment, cost per outcome, relative cost per outcome - consistent with GFOA Best Practice.

Your Quick Wins

  • Quick Win: What is the district trying to answer? And agreement on this question.
  • Why important? ┬áDefine a problem before seeking solution - sets target for what district is trying to answer.