Alberta Education provides funding to school authorities to support the development and implementation of programming for students with severe disabilities. The Handbook for the Identification and Review of Students with Severe Disabilities presents case studies to assist school authorities in identifying students who may be eligible for special…

This policy brief on the reauthorization of the Individuals with Disabilities Education Act (IDEA) is based on March 2002, discussions involving chief state school officers and state directors of special education from five Western states and staff of Western educational research and policy organizations. It focuses on those issues that are…

The rationales for various state-finance distribution formulas, from 1896 to the present, are explained along with the rationales of the lawsuits questioning their validity. Chapter 1 describes attempts at financial equity from 1896 to the 1950s. Chapter 2 examines the current status of financing public education, emphasizing a state's obligation…

Minnesota Statutes 2003, Section 127A.51, reads as follows: Section 127A.51 Statewide average revenue. By October 1 of each year the commissioner must estimate the statewide average adjusted general revenue per adjusted marginal cost pupil unit and the disparity in adjusted general revenue among pupils and districts by computing the ratio of the…

With state budgets in disarray, school districts are taking a hard look at cuts and possible reforms. At the state level the issue is the complex ways states fund public schools. Finding a better way to link dollars to academic performance includes simplifying school finance and equalizing funds to provide adequate education. (MLF)

A study in seven Quebec First Nations communities determined per-pupil expenditures on education, excess costs of special education, and unmet special needs; developed five funding formulas for special education; and estimated their potential impact on First Nations communities locally and across Canada. Total special education costs were high…

The number of school boards in Canada has been radically reduced over the past 7 years. During this period, governance roles and responsibilities also have been redefined. Since 1995, 9 of Canada's 10 provinces have gone through a consolidation process mandated by provincial legislators, mainly for cost efficiency. (MLF)

The potential for reconciling state formula funding of higher education with institutional planning needs is discussed. It is proposed that states invent a financing mechanism that funds a fair share of the strategic aims of each public college and university, yet allows the state to invest in a few priorities. New Jersey's experiment with such an…

"Honeypot management" describes the skills needed to acquire and manage categorical funding, a mechanism linking resources to specific activities. In contrast, block grants are intended to be used according to local perceptions of priority and need. This paper explores the applicability of various funding models and their impact on the…

Reviews implications for state educational equity suits of the funding formulas used in federal compensatory education laws. A state educational equity suit currently before the Illinois Supreme Court is discussed to show differences between the definitions of equity used in that suit and the one used in federal compensatory education funding…

Brent's examination of the nonresidential expanded tax base (ETB) approach seriously understates the potential equity gains from a carefully designed nonresidential ETB. Practical and political hurdles to adoption of a nonresidential ETB are discussed. An algebraic implementation of a redistribution system is presented that generates significant…

One of the most critical components of the college or university chief financial officer's job is budget planning, especially using formulas. A discussion of funding formulas looks at advantages, disadvantages, and types of formulas used by states in budgeting for higher education, and examines how chief financial officers can position the campus…

lllinois's school finance reform goals may be achieved by providing property tax relief and increasing state funding out of income tax receipts, relying primarily on the state's growth dividend. Distributing the largesse of growth to poor districts over time minimizes richer citizens' sense of fiscal loss, making reform more politically palatable.…

Shows how reducing the recapture provision in a property-tax-dependent education-funding formula adversely affected fiscal equality in Alberta, Canada, from 1974 through 1992. An alternative plan would have recaptured .77 percent more of the funds in 1992. Another plan (full tax-base recapture) would ensure equitable distribution, compared to full…

Critical analysis of historical financial data of the Calgary Board of Education (CBE) examined the impact of Alberta's 1994 funding changes on the CBE and the distribution of Alberta's education funding. Findings illustrate how funding mechanisms are used to govern from a distance and how seemingly neutral accounting/funding techniques function…