I agree with your points . The lowest and the highest income areas do receive the most funding . Also keep in mind that not all of that funding goes directly to education , supplies or equipment . The public school systems in the lowest economic tier also have the highest percentage of students in need of Special Education programs , with very strict guidelines on classroom size and attendance rates . Special education teachers also have the highest salary schedule , which is further increased based on education level and tenure . Depending on the type of disability , students may need a small sized classroom , apart from traditional classrooms , or the assistance of a paraprofessional in addition to a traditional or special education teacher . Schools in poorer districts also have a higher percentage of students who qualify for free or reduced school lunches . Not only do these schools lose the added revenue , they have more expenditures for food .