6 Policy application . You are an intern in your State Department of Education, which is revisiting the formula for distribution of state aid to school districts. The goal is to split the cost ($10,000 per student) equally between the state and the average district, with more than 50 percent going to poorer districts and less to districts with more ability to raise their own revenue. What elements go into the formula? How would you take into account the additional costs of educating students with special needs—physical or learning disabilities, poverty background, gifted and talented, vocational education, etc.?