This report provides background information on Forest Service (FS) and Bureau of Land Management (BLM) revenue-based payments and a brief overview of a related payment program--the Payments in Lieu of Taxes (PILT) program. Because the revenue-based, Secure Rural Schools and Community Self-Determination Act of 2000 (SRS), and PILT payments interact…

This publication provides governmental and higher education decision-makers a statewide perspective of Arkansas public higher education finance for the 2021-23 biennium, as well as trends for the past several years. It also contains a detailed financial profile of each institution and presents a basis for comparative assessments of revenue sources…

This First Look report presents data on public elementary and secondary education revenues and expenditures at the local education agency (LEA) or school district level for fiscal year (FY) 2022. Specifically, this report includes the following types of school district finance data: (1) revenue, current expenditure, and capital outlay expenditure…

This year's "Tennessee Higher Education Fact Book" consists of four sections and an appendix of additional resources and terminology. The four main sections of the report provide data on Student Participation, Student Success, Academic and Fiscal Trends, and Outcomes-Based Funding. New this year, the report includes additional detail on…

Pursuant to Tennessee Code Annotated § 49-7-210, the Tennessee Higher Education Commission (THEC) shall produce each year a Fact Book to address the topics of access, efficiency, productivity, and quality in public higher education. This year's "Tennessee Higher Education Fact Book" consists of four sections and an appendix of additional…

Across the United States, students attending rural school districts can face different obstacles than their urban counterparts, particularly rural students from households living below the federal poverty level. But how rural districts are defined can vary by federal, state, and local entity and can sometimes not capture the difficulties specific…

This publication provides financial information on the government-funded vocational education and training (VET) system in Australia. Reporting includes VET funds transacted through government accounts of the Australian and state and territory government departments and their controlled training organisation entities such as TAFE institutes and…

This publication provides governmental and higher education decision-makers a statewide perspective of Arkansas public higher education finance for the 2015-17 biennium, as well as trends for the past several years. It also contains a detailed financial profile of each institution and presents a basis for comparative assessments of revenue sources…

California's school funding system has changed in several very significant ways since the original "District Dollars" report (Loeb, Grissom, and Strunk 2007), so the purpose of this report is to update that analysis and to track the evolution of district finances over the intervening 12 years, as well as to consider a few other issues…

This First Look report presents data on public elementary and secondary education revenues and expenditures at the local education agency (LEA) or school district level for fiscal year (FY) 2013. Specifically, this report includes findings from the following types of school finance data: (1) revenue and expenditure totals by state and the 100…

This "First Look" contains national and state totals of revenues and expenditures for public elementary and secondary education for school year 2013-14. This "First Look" includes revenues by source and expenditures by function and object, including current expenditures per pupil and instructional expenditures per pupil. This…

The Oregon English Language Learner Report is an annual publication required by law (ORS 327.016), which reports on financial information for English language learner programs, the objectives and needs of students eligible for and enrolled in an English language learner program, as well as provides information on the demographics of students in…

The Summary to the Legislature of the Oregon English Language Learner Report is a biennial publication required by law (ORS 327.016), which summarizes financial information for English language learner programs, the objectives and needs of students eligible for and enrolled in an English language learner program, and information on the…

This revenue study is based on Fiscal Year 2010-11 (FY11) data for each of 30 selected states plus the District of Columbia (D.C.). Traditional school districts and public charter schools were analyzed and aggregated "statewide." For each state, one to three "focus areas" were selected based on larger concentrations of charter…

This manual provides principles that are an integral part of the accounting requirements for educational service districts (ESDs) in the state of Washington. They are in conformance with generally accepted accounting principles, except where referenced in the ESD principles that follow. This manual provides guidance on the following topics:(1)…