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…

This First Look report presents data on public elementary and secondary education revenues and expenditures at the local education agency (LEA) or school district level for fiscal year (FY) 2022. Specifically, this report includes the following types of school district finance data: (1) revenue, current expenditure, and capital outlay expenditure…

Education Law Center's "Making the Grade" is an annual overview of the condition of school finance in the states. Using the most recently available data from the 2021-2022 school year, the report ranks and grades each state on three measures to answer the key question: How fair is school funding in your state? The three fairness measures…

The per-student data included in the State Higher Education Finance (SHEF) report provide useful information about revenues relative to the need to fund higher education and are important for examining the impact of funding differences on public institutions and students across states and over time. However, examining state support on a full-time…

This First Look report introduces new data for national and state-level public elementary and secondary revenues and expenditures for fiscal year (FY) 2022. Specifically, this report includes the following school finance data: (1) revenue and expenditure totals; (2) revenues by source; (3) expenditures by function, subfunction, and object; (4)…

"Making the Grade" provides an annual overview of the condition of school finance in all 50 states and the District of Columbia. The data in this edition gives a picture of states' investment in their public school systems in the 2019-20 school year, the historic moment when public education, and society at large, experienced the massive…

Hold-harmless provisions in state aid formulas are meant to restrict declines in revenues for school districts. They may take several forms, including limits on the changes in state aid from year to year, supplemental funding for districts with declining enrollment, alternatives for calculating the state aid amount, or use of past enrollments in…

Scholarship tax credit programs provide a tax credit to businesses and individual taxpayers for donating funds to scholarship granting organizations. Nonprofit organizations manage and distribute donated funds in the form of private school tuition scholarships to eligible students. There are currently 24 scholarship tax credit programs in 19…

The Program for Infants and Toddlers with Disabilities, Part C of the Individuals with Disabilities Education Act (IDEA), is a federal grant program that assists states in operating a comprehensive statewide program of early intervention services for infants and toddlers with disabilities, ages birth through age 2 years, and their families. This…

Scholarship tax credit programs provide a tax credit to businesses and individual taxpayers for donating funds to scholarship granting organizations. Nonprofit organizations manage and distribute donated funds in the form of private school tuition scholarships to eligible students. There are currently 24 scholarship tax credit programs in 19…

"Making the Grade analyzes the condition of public school funding in all 50 states and the District of Columbia. The current report presents a picture of school funding in 2020-2021, the first full school year of the COVID-19 pandemic and the most recent data available. The report ranks and grades each state on three measures to answer the…

The Program for Infants and Toddlers with Disabilities, Part C of the Individuals with Disabilities Education Act (IDEA), is a federal grant program that assists states in operating a comprehensive statewide program of early intervention services for infants and toddlers with disabilities, ages birth through age 2 years, and their families. This…

Since 2003, the State Higher Education Executive Officers Association (SHEEO) has produced the annual State Higher Education Finance (SHEF) report to broaden understanding and enable analysis of state-level and national funding and enrollment trends over time. The SHEF report provides the earliest possible review of state funding for higher…

The State Higher Education Finance (SHEF) report is produced annually by the State Higher Education Executive Officers Association (SHEEO) to broaden understanding of the context and consequences of public policy decisions in each state that contribute to public higher education funding levels and funding distributions across states and…

This report provides an overview of major provisions of the Elementary and Secondary Education Act (ESEA). It also includes a table showing annual appropriations for ESEA programs for FY2017 through FY2022, as well as a table showing the transition in authorized programs and related appropriations from FY2016, when No Child Left Behind Act of 2001…