The annual budgeting process is a valuable opportunity for districts to systematically examine both resource use and programming. They can then use the findings to optimize resource use and improve program efficacy in ways that will lead to increased student achievement. Bo Yan and Thomas Aberli discuss three root causes for districts' inability…

The study investigates the effectiveness of intergovernmental fiscal transfers for reducing educational inequality in Indonesia. Using panel data of 34 provinces of Indonesia from 2011 to 2019, this study examines how intergovernmental fiscal transfers, namely, the General Allocation Fund (DAU), Special Allocation Fund (DAK), and School…

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…

Current studies of school finance equity focus on quantitative approaches to understanding resource disparities. Analyses of school resources that capture stakeholder perceptions and values are better positioned to critically examine the historical, cultural, and political significance of different types of school resources. The purpose of this…

The post-great recession period (June of 2009 to February of 2020) was marked by a decline in state funding for higher education that further necessitated institutions to rely on tuition funding. Revenues from tuition are based not only on what institutions charge, but also how many students are charged. This tuition revenue dynamic makes…

The Children's Budget 2022 provides a comprehensive analysis of the share of spending allocated to kids across more than 250 government programs in the federal budget. This report provides an overview of the full report, where analysis found that the share of spending domestically and internationally on children has increased in recent years. [For…

In 2018 the Department for Education published "Supporting excellent school resource management: strategy." This set out the Department's commitment to helping schools improve outcomes for pupils by making every pound count and getting the best value from their resources. This strategy underpins the School Resource Management (SRM)…

Education has become a high-stakes, big-budget item worldwide and is often a major contributor to the country's GDP. Each country's public expenditure on education differs but there is a general recognition that education is a catalyst for country growth and development. In Lebanon, public sector education is viewed by the government as…

The intention of this paper is to add to existing knowledge of how building-level spending is prioritized toward horizontal and vertical equity during severe economic downturns. Using a sample of all public schools in Texas during the Great Recession, we examine how schools undergoing the greatest spending reductions reallocated their spending on…

Illinois State Board of Education (ISBE) invited 10 districts to participate in a community of practice designed to increase understanding of how to braid and blend federal funds. District teams composed of principals, superintendents, business managers, and other district leaders participated in four 90-minute virtual sessions. The purpose of…

This report on the funding of school education constitutes the first in a series of thematic comparative reports bringing together findings from the OECD School Resources Review. School systems have limited financial resources with which to pursue their objectives and the design of school funding policies plays a key role in ensuring that…

Supporters of the concept that states should finance their public universities using a performance-based model believe that the $75 billion states invest in public higher education each year will not be spent efficiently or effectively if it is based on enrollment or other input measures, because colleges have little financial incentive to…

Recent demographic, economic and political trends have drawn attention to the issue of effectiveness and efficiency in the use of resources in the education sector. In the context of the renewed interest for the optimisation of resource use, this paper attempts to review the literature on budgeting and accounting in OECD education systems. The…

"Children's Budget 2022" finds that the share of federal spending on children climbed to a historic 11.98% of the U.S. budget in FY 2022, producing remarkable declines in child poverty, hunger and the rate of children without health insurance. The report finds that the share of U.S. domestic and international spending on children rose…

This publication provides governmental and higher education decision-makers a statewide perspective of Arkansas public higher education finance for the 2015-17 biennium, as well as trends for the past several years. It also contains a detailed financial profile of each institution and presents a basis for comparative assessments of revenue sources…