The purpose of this qualitative study was to explore and examine the autonomous decision-making process and fiscal strategies used by Evidence-Based Funding Tier-One decision-makers. The processes utilized, factors considered, and results achieved were studied retroactively to learn how school districts approach allocation of Evidence-Based…

This is the first study to examine the fiscal effects of the New York property tax levy limit, using variation from the degree of fiscal stringency across school districts and over time in its first five years of implementation. Based on a difference-in-differences estimator, coupled with an event study specification, we find that the tax limit…

The vast majority of funds for pre-K through grade 12 public schools in the United States -- nearly $800 billion or over 90% -- come from state and local funding sources. States, not school districts, are obligated to ensure that all students have access to the resources they need to succeed. States can take steps to reduce disparities between…

This document contains the technical appendix for the report, "Equal Is Not Good Enough: An Analysis of School Funding Equity across the U.S. and within Each State." The report describes an analysis of funding disparities between the highest and lowest poverty school districts, as well as districts serving the most and the fewest…

"Leading Thoughtful Conversations about School-by-School Spending Data" is a product of a federally-funded study to support the US Department of Education and the field more broadly to understand what data visualizations work to fuel thoughtful conversation among district and school leaders on financial strategy and management. This…

Recent evidence suggests school resources are continually segregated from minoritized communities. This funding disparity impacts students' long-term outcomes in school and in their community. Political discourse has prioritized school defunding, privatization through vouchers and related policies, and tax relief and at the same time greater…

Meeting students' basic food and nutrition requirements is an essential role of public schools and critical to student learning. Yet as with other support services in schools -- such as transportation and janitorial services -- school boards or school administrators who are worried about the bottom line may turn to outside companies to manage or…

As more states adopt universal education savings account (ESA) programs, analysts have declared that the "final frontier" of school choice has been reached. Another choice that parents might want to make and policymakers should support as an intermediate option between private school and homeschooling is partnering with their local…

California state-level policies are responsible for allocating nearly 80 percent of the revenue received by its K-12 school districts. In 2013-14, the state implemented the Local Control Funding Formula (LCFF), which changed the allocation formula from one based primarily on equal revenue per pupil to an equity-focused allocation based primarily…

Property tax limits have been found to reduce property tax revenue, with compensatory increases in replacement taxes often not sufficiently making up for funding loss and systematically promoting inequity. Consequently, such practices suggest severe implications for school district fiscal capacity. Our study explored this issue in South Carolina…

Managing school finances by school governing bodies (SGBs) in South African secondary schools has proven to be a challenge that has several negative consequences for education, infrastructure, and other resources. The purpose of this article was to assess the efficiency of financial management systems (FMSs) in selected schools in the Amathole…

Increasing education funding is a topic of discussion every year at the Minnesota State Legislature. In January, Governor Tim Walz proposed a 4% increase to the basic education formula allowance within the K-12 general education revenue program, the "education formula" that determines the majority of funding school districts receive from…

The purpose of this quantitative, causal comparative study was to determine the extent to which capital outlay inequities bear a relationship to cost-saving measures in general (non-capital) education funding associated with budget reductions in operational funding during a time of fiscal distress. Further, the study ascertained the extent to…

Homestead exemptions for senior and disabled homeowners disproportionally erode rural tax bases but may still stimulate local educational spending. This article examines one such exemption in Kentucky. Two-stage generalized method of moments is used to estimate the demand for local education spending, then spending in the absence of the exemption…

Connecticut's public K-12 education system relies heavily on local funding, resulting in substantial disparities between affluent districts and low-income districts with a large proportion of socioeconomically disadvantaged students who are more costly to educate. Despite recent improvements, the existing state aid formula has been criticized for…