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…

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…

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…

The purpose of this study was to determine if a decentralized budget system, such as a Responsibility Center Management (RCM) system, improves a university's key performance indicators (KPIs), specifically, operating revenue, tuition revenue, contracts and grants revenue, and operating expenses. There are limited empirical studies that examine…

The debate about value for money in higher education reflects an unclear understanding of how and why universities do what they do. The issue of income cross-flows is central to this debate. This report shows the defining features of universities are interdependent. In particular, university research loses so much money that it cannot currently…

In the wake of COVID-19, school systems face a daunting set of challenges as they plan for the 2020-2021 school year -- including meeting students' increased academic and social-emotional needs, implementing physical distancing requirements, and grappling with significant revenue loss. School systems must prepare for the 2020-2021 school year with…

The COVID-19 pandemic has ushered in an unprecedented level of uncertainty in all aspects of life as most states and communities operate under stay-at-home directives. There is little doubt that these directives will have economic implications that will affect school budgets for years to come. Identifying and understanding these effects and…

Empirical research methods were used to study the motivation factors that may persuade young adults in Thailand to learn finance. We aim to clarify the stimulus factors to acquire financial knowledge and stimulus factors to change financial behavior and demonstrate their importance to incorporate in the game design by integrating psychological…

The article suggests methodical approaches to the budgeting-based organization of internal control, determines the tasks and subtasks of control that consist in the construction of an efficient system for the making, implementation, control, and analysis of managerial decisions. The organization of responsibility centers by means of implementing…

For more than a decade teacher residencies have prepared classroom-ready teachers for hard-to-staff subjects and high-need schools. Across the country, mounting evidence shows that residencies produce effective teachers who stay in the profession longer and produce greater student achievement than traditionally-trained teachers. No residency,…

The higher education experience was markedly different than usual for those enrolling during the COVID-19 pandemic. Higher education institutions of all kinds found their instructional methods profoundly disrupted by the closure of their physical campuses, and the crisis exposed the urgent need for policy makers and institutional leaders to adjust…

The Great Recession caused states around the country to make substantial budget cuts to public education. As a result, districts that rely more heavily on state funding -- those with greater concentrations of students in poverty -- may be disproportionately impacted by the Great Recession funding cuts; however, little prior research examines this…

Supporters of the concept that states should finance their public universities using a performance-based model believe that the $75 billion states invest in public higher education each year will not be spent efficiently or effectively if it is based on enrollment or other input measures, because colleges have little financial incentive to…

"Children's Budget 2022" finds that the share of federal spending on children climbed to a historic 11.98% of the U.S. budget in FY 2022, producing remarkable declines in child poverty, hunger and the rate of children without health insurance. The report finds that the share of U.S. domestic and international spending on children rose…

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…