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…

Amidst chronic disparities in per-student resources, how best to construct funding formulas to equitably fund colleges and universities is an enduring policy concern. This brief focuses on a historically overlooked financial mechanism, categorical funding, to examine its role in funding (in)equity. Leveraging illustrative data from four…

In an effort to reduce state spending on special education in public schools, New Jersey moved to census-based funding as part of the new school funding formula, the School Funding Reform Act (SFRA), adopted in 2008. The census approach funds all districts using the statewide average classification rate and a statewide average "excess…

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…

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…

At their best, K-12 public school systems can be engines of social and economic mobility. Unfortunately, schools in lower-income districts -- whose students have the greatest academic needs -- often receive less funding than their counterparts in more affluent districts. Discussions about closing these funding gaps usually zoom all the way out to…

State school finance systems can play an essential role in directing additional resources to schools serving economically disadvantaged students, and research suggests that these resources can make a measurable difference in student outcomes. The vast majority of states (45) allocate some funding to districts based on their enrollment of…

The Elementary and Secondary School Emergency Relief Fund (ESSER) was the largest onetime federal investment in K-12 schools in history, funneling almost $200 billion to states and school districts. We use novel data from Washington State to investigate the extent to which ESSER funding causally influenced spending on school personnel. We argue…

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,…

Education Law Center's "Making the Grade" is an annual overview of the condition of school finance in the states. Using the most recently available data from the 2021-2022 school year, the report ranks and grades each state on three measures to answer the key question: How fair is school funding in your state? The three fairness measures…

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…

Head Start programs in many of the states with higher rates of children living in poverty have received less per-child funding allocations than programs in states with lower rates of children living in poverty for years. Further, the educators who teach these children are vastly underpaid, and their pay is also inequitable among states and…

In 2014, RTI International, with the support of Advance CTE, conducted research on behalf of the U.S. Department of Education, which established how states allocated categorical funds for CTE during the academic year 2011-12 and the amounts of those allocations. By returning to this topic 10 years later, Advance CTE seeks to understand how CTE is…

School districts have increasingly adopted weighted student funding (WSF) formulas that allocate dollars, rather than staff positions, to schools in the name of equity and flexibility. While research to date has studied equity in some of these districts, there is no research that examines the entire cohort of WSF districts together. This paper…