This article uses case studies to explore how district administrators' conceptions of equity relate to finance reform implementation. The authors identify two conceptions of equity: greater resources for students with greater needs, and equal distribution of resources for all students. These beliefs were reflected in resource allocation decisions and were informed by districts' student demographics, organizational identities, and perceptions of adequacy.

Getting Down to Facts is an extensive investigation of CA's public education system commissioned by a bipartisan group of CA leaders. The project aimed to describe California's school finance and governance systems, identify obstacles hindering resource utilization, and estimate costs to achieve student outcome goals. The project resulted in 23 reports by scholars, which highlight that the current school finance and governance systems fail to help students achieve state performance goals, particularly those from low-income families. The reports provide a framework for assessing reform options.