Understanding how urban school districts allocate their education funds can help school leaders create more effective budgeting strategies and provide a basis for advocating for additional funding when necessary. This report provides an overview of how urban districts distribute their financial resources, highlights key areas of spending, and…

State and district policymakers have difficult decisions ahead in their efforts to balance budgets, maintain school services, and prioritize safety amid the COVID-19 recession. While California's finances are stronger today than after the Great Recession a decade ago, funding for the school system is still volatile, and K-12 schools could face…

British Columbia teachers are pleased to have an early opportunity to present their views on priorities for the 2020 provincial budget to the Select Standing Committee on Finance and Government Services. The British Columbia Teachers' Federation (BCTF) represents 43,000 teachers and associated professionals in public schools across British…

A skilled workforce is one essential component of a prosperous and inclusive state economy. Attaining a degree or other post-secondary credential has obvious benefits to graduates and their families. Higher education insulates against unemployment and can be a pathway out of the low-wage economy. Funding for higher education is correlated with…

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…

This manual provides principles that are an integral part of the accounting requirements for educational service districts (ESDs) in the state of Washington. They are in conformance with generally accepted accounting principles, except where referenced in the ESD principles that follow. This manual provides guidance on the following topics:(1)…

The Mission Resource Requirement (MRR) represents the level of funding necessary for an institution given its mission, size, and complexity of programs, based on regional and national norms, and the amount of the previous year's appropriation. This document is the MRR for the South Carolina Commission on Higher Education for Fiscal Year 2007-2008.…

This report provides background information for discussion of major higher education finance issues and options. Terminology for comparing funding methods for public higher education across states is introduced. An overview of the evolution of the objectives of funding methods over time is provided, and detailed profiles of the major…

Current formula funding practices in the South and implications for the future are analyzed. Formula funding systems are used in 12 of the 14 states belonging to the Southern Regional Education Board (SREB). Changes that have occurred in the formulas of each state since 1973-74 are described. Data from 1977-78 academic year are compared to the…

This paper presents the public higher education system trends in Connecticut for 2007. This report contains the following sections: (1) FY 2007-2009 Operating Budget Summary; (2) Higher Education in a Statewide Context; (3) General Fund and Operating Budget Expenditure Trends; (4) Comparative Funding Indicators; (5) Enrollment Trends; (6) Degrees…

The South Australian State Department of Education, Training and Employment allocates funding to schools in much the way that the literature suggests is a generic basis for funding schools. This includes per school base funding, per student funding for all students, additional per student allocations based on year levels, and additional per…

This document contains the definitions and elements of institutional cost and funding formulas recommended for Texas public universities, health science centers (nursing faculty salaries only), and public two-year institutions in fiscal years 1998 and 1999. Texas public institutions of higher education will use these formulas to make their…

This is the fourth biennial study of instructional costs for state institutions of higher education, and is the basis for the higher education commission's development of budget formulas. The basic unit of measurement is the student credit-hour; professional salaries, support salaries, operating expenses, and equipment charges are allocated to the…