While accountability in higher education has been a topic of debate for decades, in recent years the discussions have shifted to emphasize efficiency and economic measures of success. A prominent example of this accountability movement is the increase in popularity of performance funding policies. One of the most recent states to implement…

Concerns about the equitable distribution of school funding within and across school districts have led to new federal data collections on school-level expenditures. The American Recovery and Reinvestment Act of 2009 (ARRA) required states to collect and report, for the first time, school-level data on both personnel and non-personnel expenditures…