The State Higher Education Finance (SHEF) report is produced annually by the State Higher Education Executive Officers association (SHEEO) to broaden understanding of the context and consequences of multiple decisions made every year in every state in each of these areas. No single report can provide definitive answers to these broad and…

The major purpose of this report is to examine what the operating aid formula for the 1977-78 New York State school year could have been for the 347 save-harmless districts and the 236 limited aid districts if the 1977 legislature had not based apportionments on the previous year's aid. The study, conducted by a governor-appointed task force,…

This handbook on school finance is prepared to give the taxpayers of the state of Washington an overview of the financing and organization of the public schools, grades K-12. An attempt has been made to show in general terms where the revenues to support this segment of public education come from, how they are distributed to individual school…

The purpose of this report by a panel of school finance specialists appointed by the governor to guide a budget study in New York State is to summarize studies on the existing apportionment system of public school aid and to suggest short-term steps for improving the equity of the present system. Parts 1 and 2 discuss the present operating aid…