Budgets do not only pay the costs of activities. They also reveal the ambitions and limitations of an organization. The opportunities presented in a budget are also bounded by the structural elements used by that institution: how costs and revenues are organized, how overhead is calculated and apportioned, and how assets and investments are…

This document contains the survey data and tables for the report "An Evaluation of Coronavirus Aid, Relief, and Economic Security Act Funding for Postsecondary Institutions." In January and February 2021, National Association of Student Financial Aid Administrators (NASFAA) collaborated with Student Affairs Administrators in Higher…

This article describes a study that examined the volume of secondary course failure and its direct budget impact on Ontario's K-12 public education system. The study employed a straightforward, descriptive accounting method to estimate the annual expenditure tied to secondary course failure, taking into account some factors known to be…

At $14 billion, the investment in operating support for higher education institutions from the coronavirus relief bill, the Coronavirus Aid, Relief, and Economic Security (CARES) Act, is the largest one-year federal infusion of funds going straight to colleges since the Great Recession. Yet it's nowhere close to enough. Many states have already…

This report provides an overview of the current financial health of the Higher Education Funding Council for England (HEFCE) funded higher education sector in England. This does not include directly funded further education or other colleges, or alternative providers of higher education. The analysis covers financial results for the academic year…

Each year, funds from federal, state, and local sources are directed to provide special education and related services to nearly 725,000 students with disabilities in California. To increase equitable outcomes for these students, who comprise nearly 12 percent of California's K-12 population, state-decision-makers agree that more research and…

More than 725,000, nearly 12 percent, of California's public school students receive special education and related services. Although more than half of those students spend 80 percent or more of the school day in a general education classroom, California's special education funding system may not be as inclusive as California's classrooms. This…

Despite massive cuts in state funding over the past thirty years, the University of California has managed to keep enrollment on pace with growth in population. With California's population projected to grow 22.5 percent (from 40 to 49 million by 2040), that will no longer be the case, unless UC is able to find a new funding model. Informed by the…

In 2015, the Maine State Legislature's Joint Standing Committee on Education and Cultural Affairs commissioned the Maine Education Policy Research Institute (MEPRI) to study the state's Essential Program and Services (EPS) K-12 education funding model in relationship to the funding for Maine's two virtual charter schools. The study was initiated…

California's school funding system has changed in several very significant ways since the original "District Dollars" report (Loeb, Grissom, and Strunk 2007), so the purpose of this report is to update that analysis and to track the evolution of district finances over the intervening 12 years, as well as to consider a few other issues…

Many state education leaders are taking a fresh look at their school finance formulas in hopes of finding ways to contain costs and get more for their dollar. That is an understandable response given that education is the largest item on most state budgets. This paper examines how current funding practices lead to inefficiencies, particularly…

This report documents the second year of implementing Cycle-based Budgeting at Jefferson County Public Schools (Louisville, KY). In addition to aligning another $24.3 million new spending with the district's strategic plan, $20.3 million of existing spending was rolled into the process. Next, the challenges faced by the district to review 105…

Concerns about the equitable distribution of school funding within and across school districts have led to new federal data collections on school-level expenditures. The American Recovery and Reinvestment Act of 2009 (ARRA) required states to collect and report, for the first time, school-level data on both personnel and non-personnel expenditures…

This report documents the first-year of implementing Cycle-based Budgeting at Jefferson County Public Schools (Louisville, KY). To address the limitations of incremental budgeting and zero-based budgeting, a Cycle-based Budgeting model was developed and implemented in JCPS. Specifically, each new program needs to submit an on-line budget request…

In compliance with the provisions of A.C.A.§§6-20-2201 et seq., the Annual Statistical Report of the Public Schools of Arkansas, Public Charter Schools, and Education Service Cooperatives, 2013-2014 Actual and 2014-2015 Budgeted, (ASR) is presented here. The Rankings of Selected Items of the Public Schools of Arkansas, 2013-2014 Actual, (Rankings)…