The purpose of this study was to explore if and how urban school districts explicitly addressed the needs of Black students within their budgets. Culturally responsive school leadership was used to examine district leaders' budgetary actions. Using content analysis methods and randomized purposeful sampling, we reviewed budget plans from districts…

This mixed-methods study investigated how school districts in Missouri allocate funds to schools and the extent to which current practices promote equitable distribution of resources to meet student needs, especially for historically under-resourced populations. The study surveyed a sample of school district superintendents and chief financial…

As state leaders consider needed updates to the Commonwealth's school funding formula, they should remember just how well the approach taken by Tom Birmingham, former Massachusetts state Senate president, and co-author of the 1993 Education Reform Act worked. Beginning in 1993, Massachusetts' SAT scores rose for 13 consecutive years. The state's…

Student-Based Budgeting (SBB)--also called weighted student funding, fair student funding, student-based allocations, or student-centered funding--is a school funding system where schools receive dollars based on the number of enrolled students and their individual needs (such as English language learners, or students from high-poverty…

On July 1, 2013, Gov. Jerry Brown signed California's landmark Local Control Funding Formula (LCFF) into law. In addition to providing districts with greater control over how to spend funds, LCFF marked a tremendous opportunity for educational equity. The new funding law gave districts additional resources, called supplemental and concentration…

This report on the funding of school education constitutes the first in a series of thematic comparative reports bringing together findings from the OECD School Resources Review. School systems have limited financial resources with which to pursue their objectives and the design of school funding policies plays a key role in ensuring that…

The Local Control Funding Formula (LCFF) has introduced positive and much-needed change to California's approach to K-12 education funding by allocating resources according to student need and freeing districts to make decisions that address local priorities. For all of LCFF's advantages, however, the Local Control Accountability Plans (LCAPs) in…

California recently overhauled its K-12 public education finance system. Enacted in 2013, the Local Control Funding Formula (LCFF) replaced California's 40-year-old funding formula. The LCFF increases district officials' fiscal flexibility; provides more resources to districts serving larger proportions of low-income, English learner (EL), and…

This white paper provides the conclusion of the 21st Century School Fund and JFW, Inc. inquiry into and analysis of Wyoming's current programs for managing and funding its K-12 public school facilities. The Wyoming School Facilities Department engaged 21CSF and JFW, Inc. to provide an independent analysis of the state's current building portfolio…

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 Local Control Funding Formula (LCFF) was enacted by the California legislature in June 2013 and fundamentally changes the distribution of education dollars to districts. The legislation simplifies the formula for sending money to districts and now takes into account the higher costs of educating certain groups of students, specifically those…

When the Connecticut State Department of Education published its first district report cards in 2003, it was obvious that the Hartford Public Schools district was struggling. Fewer than half of its students were proficient on the state reading exam. Math performance was better, but 63 percent of 10th-graders and 43 percent of younger students…

Data on intradistrict funding inequities in many large school districts confirm what most would guess--high-poverty schools actually receive less money per pupil than more affluent schools. These funding inequities have real repercussions for the quality of education offered at high-poverty schools and a district's ability to overcome the…

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)…

This report summarizes the perspectives and attitudes of a selected set of district and school site administrators whom the authors interviewed in Los Angeles Unified School District (LAUSD) during the fall and winter of the 2009-2010 school year. The authors carried out interviews with selected district administrators and a series of focus groups…