Determining the level and distribution of special education funding is an ongoing issue. Attempting to meet the extensive range of students' needs, while balancing funding coming from federal, state, and local sources leads to uneven funding burdens and questions about whether all student needs are being met. Traditionally, funding for special…

As widely reported and documented, the coronavirus pandemic hit schools hard. To address challenges caused by COVID-19, the U.S. Congress created and funded the Elementary and Secondary School Emergency Relief Fund (ESSER). While educators and the field have learned much during the era of reforming high poverty schools, the challenge to improve…

States have increasingly relied on financial policies to address teacher staffing challenges, particularly in high need areas. Case in point, South Carolina developed the Rural Recruitment Initiative (RRI) to provide funding for recruitment and retention efforts in rural and other underserved districts facing severe teacher staffing challenges.…

This paper compares and critiques two budgeting models used at public universities: Central Administrative Management (CAM), and Resource Centered Management (RCM). These approaches represent alternative resource allocation methods: under CAM budgets are assigned centrally based primarily on allocation history, while RCM relies on decentralized…

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…

This study involved an intradistrict equity audit of one mid-Atlantic school district using a Critical Resource Theory lens (Owings, Kaplan, & Whitfield, 2022). This study utilized publicly available school-level expenditure data to determine the allocation and distribution of resources to expose any existing disparities. We used Skrla,…

In an era of globalized education policy, the problems of equitably funding public schools have universal relevance. Critical Resource Theory (CReT), a conceptual extension of Critical Theory (CT), uses data generated from quantitative analyses of public funding to inform policy and produce more equitable resources and outcomes for low-wealth…

Educational institutions operate within multiple hierarchical levels with each level typically influencing policies or outcomes at other levels within the hierarchy. For example, decisions made at the state level may influence decisions at the local education agency (LEA) level which may influence decisions at the school building level (as well in…

We estimate the impact of school finance reform on adequate and equitable district spending, school resources and student achievement in Pennsylvania. From the 2008-09 to the 2010-11 school years, amid the Great Recession, Pennsylvania's "Act 61" increased aid to school districts spending below state-determined adequacy targets…

If money matters, then school systems need to allocate it equitably among districts, schools, and individual students. Whether money is allocated equitably among students within the same school remains largely unknown. To date, a number of studies have analyzed the allocation of educational funding at either the district or the school level, but…

The Coronavirus Aid, Relief and Economic Security (CARES) Act passed by Congress in 2020 included significant aid to state education systems. These included direct aid to K-12 districts and higher education institutions, and funds to be used at the discretion of Governors through the Governor's Emergency Education Relief Fund (GEER). We examine…

The relationship between educational expenditures and student achievement is a debate that has taken place over the course of nearly four decades. Accordingly, some researchers have labeled this question the "holy grail" of school finance (Stiefel, Schwartz, Rubenstein, & Zable, 2005). Most scholars trace this debate to the…

The key to anticipating local response to state finance policy is to bridge knowledge of the state context with the specifications of the individual reform. Yet it is precisely this unique blend of social, political, and economic factors in any given state that makes the impact of school finance reforms difficult to predict, especially as these…

North Carolina special education funding utilizes a dollar allotment per identified student, applying a funding cap based on a percentage of district average daily membership. While representing an attempt to reduce over-identification of students with special needs the funding cap has led to large systematic disparities in district fiscal…

As K-12 (kindergarten through twelfth grade) local education agencies (LEAs) face continued fiscal pressure, noninstructional service consolidation advocates point to states like Florida, with its countywide school systems, as an example of LEAs exploiting scale economies to reduce per-pupil spending, especially in administration and other…