The Abbott school districts are the result of 30 years of controversy between the state court system and the New Jersey Department of Education. The Abbott ruling found the school funding formula unconstitutional, its rationale for the decision being that all children should have the opportunity to receive a thorough and efficient education. The Abbott ruling led to the development of the Quality Education Act (QEA), which was found to be deficient constitutionally. Following passage of the QEA was enactment of the Comprehensive Educational Improvement and Financing Act (CEIFA, 1996). In Abbott IV, the CEIFA was found unconstitutional. This paper is a discussion of the financial management of the Abbott districts in New Jersey, particularly the Jersey City Public Schools. The research focuses on the effects of Abbott aid on the Jersey City Public Schools. Examples on ways in which to analyze and calculate per-pupil spending in Abbott districts are included. In addition, 10 questions are discussed. Many positive and negative changes have occurred within the last 30 years as a result of the Abbott ruling. One positive program is the addition of a pre-Kindergarten program, but is the finances that the state is providing to Abbott districts enough to produce quality students? This paper will enlighten the reader about the role of the Abbott decision in financial decisions.