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)…

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…

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…

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 paper studies how school spending impacts student achievement by exploiting the US interstate branching deregulation as state tax revenue shocks. Leveraging school finance data from universal school districts, our difference-in-differences estimation reveals that deregulation leads to an increase in per-pupil total revenue and expenditure.…

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…

This paper asks whether increasing public school funding can be an effective long-run crime-prevention strategy in the U.S. Specifically, we examine the effect of increases in funding early in children's lives on the likelihood that they are arrested as adults. We exploit quasi-experimental variation in public school funding, leveraging two…

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…

The purpose of this quantitative study was to inform local practices in the state of Oklahoma regarding the equitable allocation of resources within school districts by examining the relationship between student per-pupil expenditures at high schools located in an urban district and student outcomes. Significant efforts, both legal and academic,…

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…

School funding in Michigan is inadequate and inequitable. Michigan does not provide a sufficient base per-pupil amount, nor does the state properly address the cost of educating students with additional needs, especially students with disabilities, English learners, and low-income students. It would cost $4.5 billion to bring districts to funding…

Between March 2020 and March 2021, the federal government distributed an unprecedented amount of money to American public schools to address the challenges of the COVID-19 pandemic. About $6 billion was distributed in three waves to the state of Michigan alone. This report uses data provided by districts to the state government to analyze how…

This paper contributes to our understanding of American education politics by exploring when and why states redistribute K-12 education dollars to poorer schools. It does so by examining three explanations for intra-state changes in progressivity: court-ordered finance reforms, political trends, and demographic changes. Using state-level data from…

This article contributes to our understanding of American education politics by exploring when and why states redistribute K-12 education dollars to poorer schools. It does so by examining three explanations for intrastate changes in progressivity: court-ordered finance reforms, political trends, and demographic changes. Using state-level data…