The Every Student Succeeds Act (ESSA) requires that state education agencies (SEAs) conduct periodic resource allocation reviews (RARs) in districts that serve low-performing schools. The mandate represents a new opportunity for states and districts to examine the connection between resource allocation and academic outcomes, but the language of…

The expectation in this country is that all students should be able to succeed in school. Yet new data and accountability agendas have heightened attention to performance disparities between students with different identifiable needs--needs that stem from poverty, disability, or limited English proficiency. Educators and policymakers know that…

Every Student Succeeds Act (ESSA) requires all states to collect and report school-level expenditure information, state education agencies (SEAs) are considering whether to set statewide rules for local education agencies (LEAs) around how to assign expenditures. Specifically, many states are wondering whether they need to standardize a practice…

Many state education leaders are taking a fresh look at their school finance formulas in hopes of finding ways to contain costs and get more for their dollar. That is an understandable response given that education is the largest item on most state budgets. This paper examines how current funding practices lead to inefficiencies, particularly…

One way districts can enable funding portability is with the use of student-based allocation formulas that allocate funds to districts and schools based on enrollment of students and student types. The student-based allocation model enables "pocketbook power," creating incentives for schools to attract students, keep full enrollment, and…

Many state education leaders are taking a fresh look at school finance in hopes of containing costs. Some are reworking transportation formulas, or zeroing in on special education eligibility, or merging districts. Others are investing more in digital learning, charter innovations, and information systems. But state leaders too often overlook a…

Beginning this year with its 2012 graduating class, the University of Notre Dame ended its practice of offering diplomas made of sheep's skin, a tradition that has all but disappeared except in some stubborn corners of academia. But the tendency of employers to pay premiums to workers holding certain diplomas is thriving. This tendency, dubbed the…

Imagine if a school were to spend more per pupil on ceramics electives than core science classes. What if a district were to push more funding to wealthy neighborhoods than to impoverished ones? Such policies would provoke outrage. Yet these schools and districts are real. Today's taxpayers spend almost $9,000 per pupil, roughly double what they…

After years of non-stop increases--national k-12 per-pupil spending is up by "one-third" in inflation-adjusted dollars since 1995--schools now face the near-certainty of repeated annual budget cuts for the first time since the Great Depression. In some states and districts, reductions will be dramatic--well into the double digits. And…

This report examines funding disparities between two seemingly similar schools in Virginia and North Carolina. It finds that the federal, state, and local policies designed to distribute education funds systematically provide more money to higher-income students and wealthier schools. (Contains 5 figures.) [This report was also produced by the…

Reform efforts involving school finance have focused on the state's role in equalizing expenditures across all districts within a state. Despite these efforts, little attention has been given to differing expenditures among school within districts. In analyzing differences in spending across schools and students in Cincinnati, Seattle, and…

When the Cincinnati Public Schools devised a reform strategy for improving student performance, it became clear that the district's traditional budgeting system was inadequate. Traces the district's process of moving to a system of student-based budgeting linking funding equity and flexibility to accountability and excellence. (MLF)

School district budgets typically hide as much as they reveal. Superintendents are finding this as they discover huge deficits that nobody saw coming. District budgets are opaque by design, and they often mask important facts about resource allocation within a district, as well as about total spending. This paper reports the results of an original…