The Every Student Succeeds Act (ESSA) requires that state education agencies (SEAs) conduct periodic resource allocation reviews (RARs) in districts that serve low-performing schools. The mandate represents a new opportunity for states and districts to examine the connection between resource allocation and academic outcomes, but the language of…

This document provides an overview of key finance data terms and is designed to accompany the "Financial Accounting for Local and State School Systems: 2003 Edition" by identifying common reporting requirements and defining frequently used indicators and calculations using data elements from accounting and other data systems. It also…

One of a three-volume series concerning the development and testing of a model for determining the costs of vocational education programs and courses, this user's manual presents an overall conceptualization of the model and briefly describes each dimension. The data elements, organized into data collection instruments and recommended procedures,…