This compendium provides state-by-state descriptions of public elementary and secondary finance policies and programs in effect during the 2017-18 school year. The report consists of two volumes. In Volume I are state-by-state descriptions across all school finance components for each state. Volume II contains separate sections for select provisions across all states, including finance formulae and cost differentials for students and districts. This includes such areas as special education, English Language Learners, and grade level adjustments. Tax and expenditure information is also included in this section.
The information contained in this report is based on surveys that were completed by each State Department of Education in response to a request for descriptions of school finance programs and provisions. Thus, all information in these two volumes has been provided by the Chief State School Officer or their designee, with the exception