"Is School Funding Fair? A National Report Card" analyzes the condition of state school finance systems with a focus on the fair distribution of resources to the neediest students. The Report Card makes a number of assumptions about how school funding systems should be designed: (1) a fair funding system should provide levels of funding…

The National Report Card (NRC) evaluates and compares the extent to which state finance systems ensure equality of educational opportunity for all children, regardless of background, family income, place of residence, or school location. It is designed to provide policymakers, educators, business leaders, parents, and the public at large with…

In 2013 California adopted a new watershed state finance policy, the Local Control Funding Formula (LCFF) to drive more resources to students with higher needs, create more spending flexibility, and let districts decide how to spend substantial new dollars. Our analysis examines financial data from nearly all California school systems to clarify…

The National Report Card (NRC) evaluates and compares the extent to which state finance systems ensure equality of educational opportunity for all children, regardless of background, family income, place of residence, or school location. It is designed to provide policymakers, educators, business leaders, parents, and the public at large with…

While the United States was recovering from the recent economic stress caused by the Great Recession, individual state economies were improving at a slow pace. In 2012, state education budgets came to a crossroads, as most states had exhausted their allocations of federal stimulus dollars. Prior editions of this report noted how many states used…

The third edition of the National Report Card examines the condition of states' finance systems as the country emerges from the Great Recession, but is still wrestling with its consequences. As in prior editions, this Third Edition of the National Report Card continues to make the case for states to take immediate and longer-term action to improve…

In this paper the author explores how colleges whose primary mission is undergraduate education can strategically allocate resources in a way that reduces costs and prioritizes teaching and learning. He starts from a provocative thought-experiment--what would it cost to educate undergraduates at a hypothetical college built from scratch?--and uses…

There are very real barriers to using people, time, money, and technology well in today's public schools systems. To begin to break down these barriers, the Education Resource Strategies (ERS) has created a framework to prioritize seven urgent restructuring priorities. The authors have found that these areas represent the largest opportunities for…

Billions of education dollars are trapped each year. At this time of continued budget shortfalls when every dollar spent on education must yield maximum returns in student outcomes--states are frequently tying the hands of districts. While funding adequacy and equity must remain a priority for states, ensuring that limited resources are used as…

After years of non-stop increases--national k-12 per-pupil spending is up by "one-third" in inflation-adjusted dollars since 1995--schools now face the near-certainty of repeated annual budget cuts for the first time since the Great Depression. In some states and districts, reductions will be dramatic--well into the double digits. And…

The data presented in this combined report--"Rankings & Estimates"--provide facts about the extent to which local, state, and national governments commit resources to public education. As one might expect in a nation as diverse as the United States--with respect to economics, geography, and politics--the level of commitment to…

The data presented in this combined report--"Rankings & Estimates"--provide facts about the extent to which local, state, and national governments commit resources to public education. As one might expect in a nation as diverse as the United States--with respect to economics, geography, and politics--the level of commitment to…

School district budgets typically hide as much as they reveal. Superintendents are finding this as they discover huge deficits that nobody saw coming. District budgets are opaque by design, and they often mask important facts about resource allocation within a district, as well as about total spending. This paper reports the results of an original…

This reference guide presents the basic accounting concepts, terminology, and definitions used by colleges and universities. The guide, a companion to the National Association of College and University Business Officers' (NACUBO's) online self-study course of the same name or a standalone reference, compares college and university accounting…

The 10-year report of Virginia's Director of the State Council for Higher Education gives an overview of trends and changes in the state's institutions during that period, examines strategies for the future of the state's higher education planning, and discusses the role of technology in knowledge development. It outlines the broad principles of…