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…

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…

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…

The purpose of this report is to share with the U.S. Department of Education (Department) observations made by the Office of Inspector General (OIG) regarding States' Governor's Emergency Education Relief (GEER) Fund initial 45-day reports and annual reports. The objectives of the review were to review States' initial 45-day GEER Fund reports to…

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…

Federal school finance policy over the past 30 years has focused on resource allocation within school districts. Regulations require equal staffing across schools, particularly Title I schools, which are designated based on the percent of low-income students enrolled. The requirement to equalize staffing levels creates a loophole where, even with…

This report, submitted in compliance with 105 ILCS 5/1A-4E, provides a discussion of the overall condition of education in Illinois. Information is included concerning student and teacher demographics; data on teacher and administrator licensure; federal, state, and local resources; and other data on Illinois education. The 2021 Condition of…

In the wake of the COVID-19 pandemic, Michigan families and educators are worried about their students' unfinished learning, while state- and district-level leaders face unprecedented decisions to safely prepare for the fall and address the potentially devastating impact of the public health and economic crises on education. Tragically, Michigan…

This report provides an overview of major provisions of the Elementary and Secondary Education Act (ESEA). It also includes a table showing annual appropriations for ESEA programs for FY2017 through FY2022, as well as a table showing the transition in authorized programs and related appropriations from FY2016, when No Child Left Behind Act of 2001…

This past year has been unlike any in recent history. In March, the global COVID-19 pandemic forced Illinois to shift suddenly to remote learning for all students. This adjustment exposed the digital divide as a stark reality. One bright spot in the year occurred in May, when the Illinois' plan for career and technical education (CTE) received…

Every Student Succeeds Act (ESSA) requires all states to collect and report school-level expenditure information, state education agencies (SEAs) are considering whether to set statewide rules for local education agencies (LEAs) around how to assign expenditures. Specifically, many states are wondering whether they need to standardize a practice…

Unlike previous school finance policies, California's new Local Control Funding Formula (LCFF) has the potential to more equitably distribute funding to public schools. Having only recently been implemented, the impact of this policy is still under examination. However, emerging research points to the shortcomings of the policy, including the lack…

Public school facilities primarily serve an educational role, and they also serve a civic role as voting places and emergency shelters. School districts collectively spend tens of billions of dollars each year on facilities construction needs at the nearly 100,000 K-12 public schools nationwide. About half (an estimated 54 percent) of public…