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…

Purpose: This study uses data from the 2019 China Institute for Educational Finance Research Household Survey to investigate expenditure on children's education in China. Design/Approach/Methods: Using descriptive and regression analysis, this study analyzes the level and structure of household expenditure on children's education, the associated…

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…

This mixed-methods study describes a framework for conducting cost analyses of school-based programs leveraging fidelity data and applying the ingredients method. We illustrate this approach by applying it to Positive Behavioral Interventions and Supports (PBIS), drawing on multiple sources of data from a sample of U.S. 77 schools that were…

Understanding how urban school districts allocate their education funds can help school leaders create more effective budgeting strategies and provide a basis for advocating for additional funding when necessary. This report provides an overview of how urban districts distribute their financial resources, highlights key areas of spending, and…

State funding for higher education is one of the most pressing issues facing both institutions and policymakers in 2022. Colorado has seen significant declines in the amount of state funding per student over the past two decades, resulting in increases in student burdens for tuition. Policy discourse analysis through a poststructural and…

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…