Perhaps more than any other New Jersey school district, the NPS have become an iconic example of the inherent deficiencies in school reform solutions that center more on dollar increases than on the hard work of improving learning . By any measure, the NPS are well funded . A recent U .S . Census Bureau report on school spending across the country showed Newark as one of the highest spending districts (on a per pupil basis) in the United States among districts with 10,000 or more students .1 However, only 10% of the district’s nearly $1 billion school budget is funded by the people of Newark through property taxes .2 The balance is provided by the state and federal governments . School funding systems which rely on the collection of local revenue are often cited as the prime culprit in inherently unequal educational offerings by urban public school districts. Newark school expenditures fly in the face of this assertion . The vast majority of its budget is paid by those outside of the city . Considering the academic failure present in the district, as evidenced by low graduation rates and standardized test scores, the message is clear . Money by itself in no way solves the problems of urban school districts . To a large extent, this report is intended to inform and engage the taxpayers of New Jersey in a discus- sion of the utter failure of the NPS and demand real accountability for the efficient use of its budget. The State Supreme Court Justices and politicians who created this dysfunctional system can begin this change process by expanding the highly successful competitive, state funded, parent choice driven pre- school program to all children in the district.