The Coordinating Commission for Postsecondary Education provides funding and priority recommendations for Nebraska State College, University of Nebraska, and Nebraska College of Technical Agriculture at Curtis (NCTA) capital construction budget requests, as outlined in Nebraska's Constitution and Statutes. The overarching principle used in this…

This mixed methods dissertation investigates the impact that cost-disaggregating tools like the Delaware Cost Study (DCS) have on the expenditure patterns at large, public research universities. It draws on public budgeting and higher education finance literature to form a theory of action that hypothesizes that expense management at such…

The annual budgeting process is a valuable opportunity for districts to systematically examine both resource use and programming. They can then use the findings to optimize resource use and improve program efficacy in ways that will lead to increased student achievement. Bo Yan and Thomas Aberli discuss three root causes for districts' inability…

The study investigates the effectiveness of intergovernmental fiscal transfers for reducing educational inequality in Indonesia. Using panel data of 34 provinces of Indonesia from 2011 to 2019, this study examines how intergovernmental fiscal transfers, namely, the General Allocation Fund (DAU), Special Allocation Fund (DAK), and School…

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…

In recent years, the public policy landscape has placed an increased emphasis on increasing the proportion of adults holding postsecondary credentials, particularly among underrepresented populations. Individuals with disabilities--many of whom begin their postsecondary journey at community colleges (Ankeny & Lehmann, 2011; Miller et al.,…

Colorado's Healthy School Meals for All (HSMA) program provides free breakfast and lunch to all students, regardless of economic background, and aims to strengthen farm-to-school systems and school food service workers' pay. After unexpected increases in student participation, the program faced a significant budget shortfall that raised warning…

Current studies of school finance equity focus on quantitative approaches to understanding resource disparities. Analyses of school resources that capture stakeholder perceptions and values are better positioned to critically examine the historical, cultural, and political significance of different types of school resources. The purpose of this…

Colleges and universities were hit hard by the COVID crisis. The American Council on Education (ACE) estimated a total impact of $120 billion in a recent letter to legislators. That number reflects both direct expenses and lost revenues. It is easy to identify the direct expenses associated with testing, cleaning, PPE, remote learning technology…

This statistical report details tax and spending changes proposed by New York State districts. A figure shows budgeted change in per-pupil spending by region for the 2018-19 school year. Statistics in the following categories are provided for all reporting New York districts: (1) Projected Enrollment, 2018-19; (2) Budgeted 2018-19 Spending (totals…

In September 1977, all of France's middle schools implemented the so-called "collège unique" reform in the seventh year, i.e. the elimination of tracking (or streaming) and the mixing of all pupils and teachers for the first year of secondary education. This article examines the genesis and implementation of this reform from the point of…

The post-great recession period (June of 2009 to February of 2020) was marked by a decline in state funding for higher education that further necessitated institutions to rely on tuition funding. Revenues from tuition are based not only on what institutions charge, but also how many students are charged. This tuition revenue dynamic makes…

We leverage an obscure set of rules in Texas's school funding formula granting some districts additional revenue as a function of size and sparsity. We use variation from kinks and discontinuities in this formula to ask how districts spend additional discretionary funds, and whether these improve student outcomes. A $1,000 annual increase in…

The Children's Budget 2022 provides a comprehensive analysis of the share of spending allocated to kids across more than 250 government programs in the federal budget. This report provides an overview of the full report, where analysis found that the share of spending domestically and internationally on children has increased in recent years. [For…

Background: Locally grown foods, through farm-to-school (FTS) activities, may be a key component to balancing foodservice budgets and alleviating financial constraints in school districts. Therefore, the purpose of this study is to examine the impact of local food expenditures on school foodservice revenues and earnings. We anticipated a positive…