This paper examines the financial transparency and accountability practices before and after the 2023 state takeover of the Houston Independent School District (HISD). Superintendent Mike Miles and his Board of Managers reallocated critical district resources towards troubling new "priorities," while the district was facing a sizable…

This study applies resource dependence theory to address the question of how the critical resource dependence relationship emerges in the context of a university's performance agreement. This study focuses on two Nordic universities that have adopted performance agreements while simultaneously using strong performance-based state funding. Resource…

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…

This mixed-methods study investigated how school districts in Missouri allocate funds to schools and the extent to which current practices promote equitable distribution of resources to meet student needs, especially for historically under-resourced populations. The study surveyed a sample of school district superintendents and chief financial…

English language learners (ELs) often attend schools where there are (1) inequitable access to appropriately trained teachers and limited professional development opportunities, (2) inadequate instructional time, and (3) inequitable access to instructional materials and curriculum. These conditions place ELs at a considerable disadvantage.…

This paper examines the financial resources allocated to Comprehensive Support and Improvement (CSI) schools under the Every Student Succeeds Act (ESSA) in the United States. Our analyses demonstrate that CSI schools do receive additional funding and spend more than comparable non-CSI schools. However, we question whether the magnitude of this…

Over the past 50 years, student activists and community organizers on college campuses have advocated for divestment as a strategy to enact necessary change. These activists and organizers are often tasked to confront the higher education elite, such as trustees, with these demands. Higher education institutions will only continue to face immense…

Many school educators struggle to reconcile the onslaught of mandatory and competing, top-down policies. Educators must merge policies into a singular plan that reflects the local stakeholders' goals and values. Given the federal and state accountability movement, schools are forced to build capacity around the use of on-site data and research…

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…

State takeovers of school districts typically involve dramatic changes to the workforce in the targeted school system and are often undertaken for the express purpose of improving a school system's finances. However, little is known about how takeover affects education spending, particularly the distribution of funds across schools within…

California voters decided to collect a 50 cent-per-pack tax on cigarette and other tobacco products and use the money to fund early childhood services under Proposition 10, California Children and Families First Act of 1998. In compliance to the legislative requirement of Result-Based Accountability (RBA) on the revenue spending, this report…

In 2021-2022, Head Start served nearly 790,000 young children, primarily from low-income families. However, the Department of Health and Human Services' (HHS) estimates that far more children are eligible than can be served due to limited resources, heightening the importance of targeting services effectively. House Report 117-96 includes a…

The Elementary and Secondary Education Act (ESEA) requires states to have statewide accountability systems to help provide all children significant opportunity to receive a fair, equitable, and high-quality education, and to close educational achievement gaps. These systems must meet certain federal requirements, but states have some discretion in…

New analyses by researchers across the ideological spectrum have found that increasing overall funding for schools can improve student achievement, particularly for low-income students. However, the growing consensus is that strategic state policies are needed to substantially increase the size of the impact of additional funding. These policies…

The U.S. Department of Education (Department) continually seeks opportunities to ease administrative burdens on State educational agencies (SEAs) while ensuring strong fiscal and programmatic accountability. This letter grants limited prior approval to SEAs to approve pre-award costs and participant support costs for subgrantees for programs in…