This paper examines how school districts change teacher salaries in response to large changes in revenue. Using district-level salary schedule data for nearly all California school districts, we analyze two time periods: one with a decrease in funding (2007-08 to 2011-12 marked by the Great Recession) and one with a significant increase in funding…

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…

Improving equity of education funding is a key to addressing social injustices in education. Weighted student funding systems are a relatively novel approach a number of large urban and suburban districts have used to try to improve the equity of school funding. In a weighted student funding (WSF) system, the dollars distributed to schools are…

States are increasingly adopting changes to K-12 funding systems in order to promote and encourage student engagement in secondary-level career and technical education (CTE). Two of the most prevalent reforms include: a) establishing tiered weights for CTE in school funding formulas based on the connection between a program of study and workforce…

This publication provides governmental and higher education decision-makers a statewide perspective of Arkansas public higher education finance for the 2021-23 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…

This First Look report presents data on public elementary and secondary education revenues and expenditures at the local education agency (LEA) or school district level for fiscal year (FY) 2022. Specifically, this report includes the following types of school district finance data: (1) revenue, current expenditure, and capital outlay expenditure…

Governments vary greatly in the way they decide the level of funding for public primary schools, although typically it involves using a combination of rule-based and discretionary criteria. They also tend to place restrictions on how funding is used by earmarking it for particular categories of expenditure. This practice is not universal, however,…

A.C.A. §6-61-234 (Act 148 of 2017) directs the Arkansas Higher Education Coordinating Board (AHECB) to adopt polices developed by the Arkansas Division of Higher Education (ADHE) necessary to implement a productivity-based funding model for state-supported institutions of higher education. Productivity-based funding is a mechanism to align…

Sixty-seven school finance reforms (SFRs), a combination of court-ordered and legislative reforms, have taken place since 1990; however, there is little empirical evidence on the heterogeneity of SFR effects. In this study, we estimate the effects of SFRs on revenues and expenditures between 1990 and 2014 for twenty-six states. We find that, on…

School finance court cases have proceeded one or more times in all but two states. Plaintiffs ask the courts to rule that the existing funding formula is unconstitutional under state constitutions, and the defendants call for continuation of the existing finance formula. By compiling and analyzing the universe of such cases, we can accurately…

A.C.A. §6-61-234 (Act 148 of 2017) directs the Arkansas Higher Education Coordinating Board (AHECB) to adopt polices developed by the Arkansas Department of Higher Education (ADHE) necessary to implement a productivity-based funding model for state-supported institutions of higher education. At its October 27, 2017 meeting, the AHECB approved the…

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…

There are two models that determine higher education funding in the state of Arkansas. The state uses a Need-Based Model in tandem with a Performance Based Model. The Arkansas Department of Higher Education (ADHE) is tasked with making recommendations to state lawmakers regarding budgets of public institutions of higher education. The Arkansas…

I conduct a series of analyses aimed at assessing equity in selective American colleges over a 20+ year time frame. My main measures of equity are enrollment and completion in selective colleges, which I disaggregate by race/ethnicity. After creating an institutional-level panel data set with variables on college revenues and expenses, tuition,…

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…