The Department of Education (DE) officially allocates school budgets considering the size of enrollment, the school community’s poverty level, the school’s academic program and students needs, as well as compliance with the federal Elementary and Secondary Education Act (ESEA). But most school principals don’t understand the Department’s process for setting the cost per student. This is the conclusion from the interviews that the Center for Investigative Journalism (CPI, in Spanish) conducted with a dozen school directors. If you look up Vimenti Alliance School’s cost per student on the DE School Profile webpage for 2020, it says $6,112. If you ask the Department’s Budget Office what the cost per student is for that same school for the same year, they’ll tell you it’s $3,241.