The study investigates the effectiveness of intergovernmental fiscal transfers for reducing educational inequality in Indonesia. Using panel data of 34 provinces of Indonesia from 2011 to 2019, this study examines how intergovernmental fiscal transfers, namely, the General Allocation Fund (DAU), Special Allocation Fund (DAK), and School…

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…

In this paper, we employ Punctuated Equilibrium Theory to consider institutions' shifting goals, priorities, and constraints, and to explore the nature of change at colleges and universities in the United States. By exploiting annual changes in institutional budget decisions over a 29-year period, we seek to understand the extent to which…

Current studies of school finance equity focus on quantitative approaches to understanding resource disparities. Analyses of school resources that capture stakeholder perceptions and values are better positioned to critically examine the historical, cultural, and political significance of different types of school resources. The purpose of this…

The economic downturn has led to a variety of challenges for higher education institutions, including budget cuts and a heightened focus on efficiency and effectiveness. Performance-based budgeting is gaining traction as a means of more efficiently allocating resources, and Chinese public universities are not an exemption. The main purpose of this…

The American Rescue Plan (ARP) Act, enacted in March 2021 in response to the COVID-19 pandemic, has been a lifeline for communities across the nation. The ARP Act included $122 billion to support schools through the ARP Elementary and Secondary School Emergency Relief (ARP ESSER) Fund, with a minimum of $22 billion (or 20 percent) to be spent on…

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…

Adequacy of funding for public institutions of higher education in the United States is significantly important to an array of stakeholders, including, state legislative bodies, decision-makers in the arena of higher education, and notably, consumers of higher education. State allocation of resources for higher education demonstrates variability,…

This study provides a gender analysis of public sector budgets in education sector of Punjab for the period of 2016 to 2018 from the preprimary to secondary level. The research methodology is based on review of secondary information and data, key informant interviews, stakeholder consultations, and a review of budgetary process. It helps in…

State funding formulas shape how much money school districts have to spend, but districts usually have considerable discretion with how they distribute funds to schools. Because of this discretion, even if districts receive funds through a highly equitable state system, there is no guarantee that districts will distribute funding equitably to…

The post-great recession period (June of 2009 to February of 2020) was marked by a decline in state funding for higher education that further necessitated institutions to rely on tuition funding. Revenues from tuition are based not only on what institutions charge, but also how many students are charged. This tuition revenue dynamic makes…

State budgets temporarily crashed amid the COVID-19 pandemic and economic shutdown, placing education funding at risk. To demonstrate implications for school finance, we show that (1) school districts are racially segregated along class lines; (2) higher-poverty districts receive a greater share of funds from state, as opposed to local sources,…

In recent years a number of colleges and universities have explored alternative strategies for developing operating budgets. In part this exploration was driven by the desire for transparency among various constituent groups and the need to tie budgeting to campus strategic planning. With the advent of declining federal and state support, along…

Prior empirical analyses on federal education tax credits have concentrated on the individual and institutional unit of analysis. These outcomes indicate mostly null effects on promoting college enrollments, along with distribution to higher incomes, and mixed results on tuition and fee increases. This analysis utilized institutional and state…

In 2018 the Department for Education published "Supporting excellent school resource management: strategy." This set out the Department's commitment to helping schools improve outcomes for pupils by making every pound count and getting the best value from their resources. This strategy underpins the School Resource Management (SRM)…