This brief presents the results of a fiscal analysis of the Iowa Education Savings Account Program. The Iowa Education Savings Account Program offers eligible parents the opportunity to receive their children's per-pupil state funding directly into a parent-controlled education savings account (ESA), a fund earmarked for educational expenses. This…

This brief describes how several commonly used per-pupil funding measures derived from federal data include passthrough funding in the numerator but exclude students attached to this funding from the denominator, artificially inflating per-pupil ratios. Three forms of passthrough funding for students not educated by the school district where they…

Property taxes are the most common mechanism to generate local revenue for public school systems but are also a long-standing source of inequity. Policymakers and advocates should be aware of the challenges created by local funding mechanisms in their states and consider potential policy solutions to produce more equitable education funding. This…

In June 2021, the Department for Education (DfE) announced the Early Years Education Recovery funding, a £180m package of support to help the sector recover from the COVID-19 pandemic. It comprised training programmes, qualifications, guidance and targeted whole setting support, delivered through a series of complimentary work programmes. This…

State school finance systems can play an essential role in directing additional resources to schools serving economically disadvantaged students, and research suggests that these resources can make a measurable difference in student outcomes. The vast majority of states (45) allocate some funding to districts based on their enrollment of…

Understanding the funding requirements of public institutions starts with recognizing them as state assets with capacity to meet state needs, especially those that disproportionately serve underrepresented, low-income, or rural student populations and adult learners. As policy makers wrestle with resource allocation decisions under unfavorable…

Since 2018, institutions of higher education have been aware of the "enrollment cliff" which refers to expected declines in future enrollment. This paper attempts to describe how prepared institutions in Ohio are for this future by looking at trends leading up to the anticipated decline. Using IPEDS data from 2012-2022, we analyze trends…

The purpose of this study was to examine the relationship between funding and the attainment of a high school diploma for students with a disability in the state of Michigan. The high school graduation rate continues to remain stagnate for students with disabilities in the state of Michigan. The research examined the role of school finance and…

Behaviour Hubs is a one-year programme of support (two years for multi-academy trusts [MATs]), available across England to mainstream primary and secondary schools, special schools and alternative provisions (such as pupil referral units). It aims to help senior leaders create the conditions for an effective and sustainable behaviour culture…

Between 1999 and 2018, 210 shootings have occurred on public school campuses in the United States. The increased need for security and student support may crowd out instructional resources post-shooting. Shootings may also cause students, especially those from socioeconomically advantaged backgrounds, to move away, leading to declines in…

This research addressed the problem of achievement gaps among elementary schools in Massachusetts. The purpose of this quantitative causal comparative study was to determine what effect, if any, funding had on elementary school accountability classification, student academic achievement, and per pupil expenditure rates. Equity theory indicated…

School finance formulas vary from state to state, impacting school district educational outcomes. Rural school districts are especially affected due to inherent challenges in producing high student achievement scores. This study examined whether variables including socioeconomic status and per-pupil local tax level impacted student achievement…

This study examines charter school funding equity in 18 cities using 2019-20 data, the most recent available. The study uses official school district and state budget documents to capture every dollar flowing to schools, including in-kind services. The study answers the following questions: (1) What is the difference in per-pupil revenue between…

Budget season isn't any easier for school finance officials this year than it was last year, when they were bracing for a pandemic-driven recession, extra expenses, and ever-changing logistical demands due to COVID-19. This second of three Quality Counts 2021 installments surveys school- and district-level leaders on their spending hurdles,…

Targeted school funding is a potentially valuable policy lever to increase educational equality by race, ethnicity, and income, but it remains unclear how to target funds most effectively. We use a regression discontinuity approach to compare districts that narrowly passed or failed a school funding election. We use close tax elections in 9 states…