"We see fundamental flaws in terms of how that [calculation of revenue] was done," Granite Superintendent Stephen Ronnenkamp said.

The study by Wikstrom Associates was released in late April. It was paid for by cities on the east side of the district that are seeking greater control of their schools by breaking away from Granite.

"The thing I worry about is the misinformation they're giving out," Ronnenkamp said. "Hopefully at some point the corrected information will get out there."

The final revised study is expected to be completed by June.

Ronnenkamp said the author of the study is aware of the "flaws" and has alerted her clients about them.

District staff pointed out what they consider to be two glaring errors in the study: Confusion over property tax and the miscalculation of state aid.

Martin Bates, assistant to the superintendent, explained property tax generates capital and operation funds. The two, however, must be kept separate and used for specific purposes.

Although the study mentions capital and operation funds individually, Bates pointed out that it does not separate them when projecting budgets.

Combining the two funds significantly inflates the projected operating revenue, specially that of the new district that would be created, he said.

The study also miscalculates the amount of state aid and taxation for the new district, Bates said.

He explained the new district would not receive state assistance at the current level because more money would be generated from property tax in that area. The remaining district, however, would qualify for an increase in aid because its property tax base would shrink, according to the district analysis.

Because of these miscalculations, Bates said the study underestimates future tax increases in the new district and overestimates them in the remaining district.

District officials caught another problem with the study's budget calculation. A one-time $16.6 million fund the district set aside as part of employee negotiations in 2006 is projected as happening year after year.

Board members expressed concerns on the ultimate impact the split would have on all students.

"I could not find a benefit to any children," board chairwoman Sarah Meier said.

After attending multiple community meetings on the study, boardmember Carole Cannon said she felt people on both sides of the district wanted the same thing.

"What really matters is that we get back to the school being the heart of the community and listen to the constituents," Cannon said.

rorellana@sltrib.com