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…

The funding of public elementary and secondary schools in the United States involves a combination of local, state, and federal government revenues. State and local governments generally provide over 90% of the revenue available for public elementary and secondary education on an annual basis, with the federal government providing the remainder.…

"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…

The landscape of K-12 education funding in the United States is exceptionally complex. When it comes to funding an equitable, high-quality education for English Learners (ELs), discussions often focus on federal funds under Title III of the "Every Student Succeeds Act" (ESSA)--an important source of funding for many aspects of ELs'…

The BC Ministry of Education announcement about 2012-13 operating grants estimates includes "new" funding to districts of $11.2 million for vulnerable students, $10.7 million for districts to implement elements of the Education Plan, and $21.8 million to address "districts' differing geographic circumstances." This makes for a…

Schools and districts across the country are being subjected to some of the fiercest budget cuts in recent history, even as principals are held increasingly accountable for significantly improving student achievement, particularly in schools labeled "persistently low-achieving." For the 5,000 lowest-performing schools, there is the…

California entered 2010-11 with a longstanding imbalance between ongoing spending and income. To help close that gap, state policymakers suspended Proposition 98, the minimum funding guarantee for K-12 schools and community colleges. In total, revenues for K-12 schools are down nearly 10% this year compared with 2007-08. Yet more cuts loom as the…

In March of each year, the ministry publishes the Operating Grants Manual showing estimated funding allocations for school districts for the upcoming school year. These estimates are based on enrolment projections. On September 30 of the new school year, enrolment is counted and the grants are recalculated based on actual enrolment. The ministry…

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…

Capitation grant money and how it has been used for pharmaceutical education is examined briefly, with emphasis on the role to be played by faculty members when the funds are no longer available. (LBH)

An interesting econometric problem is to decide whether any given state in the budget process is an example of the political or the bureaucratic model of budgeting. The current paper presents a method of deciding this question and then uses it to study local governmental spending on education. The method is based on the important difference…

ACIR recommends that state legislatures include all federal aid funds in their own appropriations bills, prohibit the expenditure of federal funds in excess of the amount states appropriate themselves, and specify spending priorities by establishing subprogram allocations. Implications of these recommendations are discussed. (LBH)

This paper discusses the current state of fiscal relations between the federal, state and local governments in the United States and suggests directions for improvement. The significant degree of fiscal autonomy of the states and, to a lesser extent, of local governments has had several beneficial effects, including the responsiveness of public…

Describes the management of a learning resource center (LRC) budget. Topics discussed include controlling a budget, keeping records, managing grants, managing petty cash, responding to unexpected expenses, managing capital outlay dollars, managing insurance, balancing budgets, budget stretching strategies, and fund raising. (JLB)

One of a series of studies, this monograph presents descriptive information to provide an understanding of the present budgetary system for Community Mental Health Centers (CMHCs) as it relates to Mexican Americans in Texas. The document: (1) provides a description of federal and state laws and their historical evolution germane to the funding of…