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…

Amidst chronic disparities in per-student resources, how best to construct funding formulas to equitably fund colleges and universities is an enduring policy concern. This brief focuses on a historically overlooked financial mechanism, categorical funding, to examine its role in funding (in)equity. Leveraging illustrative data from four…

The financial and economic environment in which Canadian universities operate has evolved in the last two decades, which include the 2008/2009 recession, the COVID-19 pandemic and the increased reliance on international student tuition fees as a source of revenue. Financial data from the Financial Information of Universities Survey (FINUNI) can…

This paper examines how school districts change teacher salaries in response to large changes in revenue. Using district-level salary schedule data for nearly all California school districts, we analyze two time periods: one with a decrease in funding (2007-08 to 2011-12 marked by the Great Recession) and one with a significant increase in funding…

The purpose of this study was to explore if and how urban school districts explicitly addressed the needs of Black students within their budgets. Culturally responsive school leadership was used to examine district leaders' budgetary actions. Using content analysis methods and randomized purposeful sampling, we reviewed budget plans from districts…

States are increasingly adopting changes to K-12 funding systems in order to promote and encourage student engagement in secondary-level career and technical education (CTE). Two of the most prevalent reforms include: a) establishing tiered weights for CTE in school funding formulas based on the connection between a program of study and workforce…

At their best, K-12 public school systems can be engines of social and economic mobility. Unfortunately, schools in lower-income districts -- whose students have the greatest academic needs -- often receive less funding than their counterparts in more affluent districts. Discussions about closing these funding gaps usually zoom all the way out to…

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…

Identification rates of children with autism spectrum disorders (ASD) have been increasing since the year 2000, while federal special education funding has remained stagnant. Researchers gathered data from states related to individual state funding systems, per pupil spending and identification rates of students with ASD to determine if state…

The Elementary and Secondary School Emergency Relief Fund (ESSER) was the largest onetime federal investment in K-12 schools in history, funneling almost $200 billion to states and school districts. We use novel data from Washington State to investigate the extent to which ESSER funding causally influenced spending on school personnel. We argue…

Governments vary greatly in the way they decide the level of funding for public primary schools, although typically it involves using a combination of rule-based and discretionary criteria. They also tend to place restrictions on how funding is used by earmarking it for particular categories of expenditure. This practice is not universal, however,…

Education Law Center's "Making the Grade" is an annual overview of the condition of school finance in the states. Using the most recently available data from the 2021-2022 school year, the report ranks and grades each state on three measures to answer the key question: How fair is school funding in your state? The three fairness measures…

Understanding how the District of Columbia (DC) funds District of Columbia Public School (DCPS) students and DC public charter school students is essential to ensuring all students receive the support they need as COVID-19 pandemic-era federal funds expire. The recent rise in the Uniform Per Student Funding Formula (UPSFF) and the boost in the…

Since 1978, the Education for All Handicapped Children's Act (now IDEA) committed Congress to provide 40 percent of the average per pupil spending to educate children with disabilities. While states have used a variety of special education funding formulas to attempt to meet the needs of children with disabilities, the funding has never approached…

Head Start programs in many of the states with higher rates of children living in poverty have received less per-child funding allocations than programs in states with lower rates of children living in poverty for years. Further, the educators who teach these children are vastly underpaid, and their pay is also inequitable among states and…