This publication includes tables with data on public elementary and secondary education revenues and expenditures at the local education agency (LEA) or school district level for fiscal year (FY) 2023. Specifically, the tables include finance data on the following topics: (1) Current expenditure totals and current expenditure per pupil amounts by…

This First Look report introduces new data for national and state-level public elementary and secondary revenues and expenditures for fiscal year (FY) 2022. Specifically, this report includes the following school finance data: (1) revenue and expenditure totals; (2) revenues by source; (3) expenditures by function, subfunction, and object; (4)…

To help the nation respond to the pandemic, Congress injected about $4.6 trillion into the U.S. economy through the Coronavirus Aid, Relief, and Economic Security (CARES) Act and subsequent legislation. Of this amount, over $75 billion was directed to institutions of higher education through the Higher Education Emergency Relief (HEER) Fund,…

Between 2020 and 2021, Congress appropriated nearly $190 billion in Elementary and Secondary School Emergency Relief (ESSER) funding for K-12 schools. Passed in three waves, ESSER is by far the largest federal infusion ever provided to K-12 schools--more than 11 times annual Title I spending and almost five times as large as total federal K-12…

Congress passed three coronavirus relief acts to prevent, prepare for, and respond to the coronavirus, including $189.5 billion for Elementary and Secondary School Emergency Relief (ESSER) funds intended to provide vital support to States, local educational agencies, and schools. This review was performed to determine whether the Yukon-Koyukuk…

Congress passed three coronavirus relief acts to prevent, prepare for, and respond to the coronavirus, including $189.5 billion for Elementary and Secondary School Emergency Relief (ESSER) funds intended to provide vital support to States, local educational agencies, and schools. This review was performed to determine whether Lower Kuskokwim…

Background: The Every Student Succeeds Act (ESSA; 2015) constituted a reauthorization of the 1965 Elementary and Secondary Education Act (ESEA) and replaced the No Child Left Behind Act (NCLB) of 2001. ESSA, although still recognizing the need of standardized testing, diverged from NCLB by transferring a significant amount of power over…

This study examines the impacts of two distinct types of school spending on student outcomes. State-imposed revenue limits cap the total amount of revenue that a school district in Wisconsin can raise unless the district holds a referendum asking voters to exceed the cap. Importantly, Wisconsin law requires districts to hold separate referenda for…

This critical analysis delves into the allocation and utilization of public expenditure in education across all levels in Bhutan, including primary, secondary, and higher education. The study aims to provide valuable insights into how public funds are distributed and used within Bhutan's education system. By conducting this analysis, we seek to…

Since 2020, the federal government has distributed almost $2 billion to American school districts to mitigate the effects of COVID-19 pandemic school closures. Released in three separate tranches through the Elementary and Secondary School Emergency Relief (ESSER) fund, the Trump and Biden administrations outlined parameters for spending this…

Congress passed three coronavirus relief acts within a 1-year period that provided more than $275 billion for an Education Stabilization Fund to prevent, prepare for, and respond to the coronavirus, which the President declared as a national emergency in March 2020. This included $189.5 billion for Elementary and Secondary School Emergency Relief…

The purpose of the paper is to examine the financial health of selected public universities in Malaysia. The study assessed the performance of Malaysian research universities, on the primary reserve ratio, viability ratio, return on net asset ratio and net operating revenue ratio, as well as the Hirschman-Herfindahl Index for revenue…

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…

We analyzed the proposed spending data for the American Recovery Plan's Elementary and Secondary Emergency Relief III (ESSER III) fund from the spring of 2021 of nearly 3,000 traditional public-school districts in the United States to (1) identify trends in the strategies adopted and (2) to test whether spending strategies were observably…

Congress provided more than $76 billion in total to eligible institutions of higher education (IHEs or institutions) to prevent, prepare for, and respond to the coronavirus pandemic through the Higher Education Emergency Relief Fund (HEERF), including $40 billion through the American Rescue Plan. This report details HEERF spending in calendar year…