Alt Title

State by state analysis of the components that facilitate the reporting of expenditure data at the school site

Publication Date


Document Type


First Advisor

Johnson, Donald R., 1941-

Degree Name

Ph.D. (Doctor of Philosophy)

Legacy Department

Department of Leadership, Educational Psychology and Foundations




The purpose of this study was to assess the capacity of each of the 50 states in the United States to implement school-level financial data collection. The study sought to group the states into three groups including states that already collect financial data at the school level, states that have the capacity but don't collect the data, and states where there are barriers to collecting this information. Through analyzing the groups, the study also sought to establish what led to implementation for the first group and what might promote or discourage implementation for the other two groups. This qualitative study used a comparative case study approach targeting three states to establish the data elements that were important to collect. Document analysis was then employed to collect those data elements and analyze the states. Documents that were examined included state budgets, annual financial reports, state size, equity and adequacy ratings, and equity litigation. The topic is important because if school-level financial information were widely available it would provide important input or resource information to match with the already-available output or school-level student performance information. That link would allow better district, state, and national cost-benefit analysis for school administrators and policymakers. The study found that 15 states already collected school-level financial information. These states were medium to large in size, already implemented technology for data collection and reporting, and had internal pressures to address issues of accountability in education. Twenty-two states were ready to implement such a system. They share many of the characteristics possessed by the states that have already implemented the school-level model but the final catalyst had not been present to move these states to collect the school-level data. Thirteen states were faced with barriers that would make implementation more difficult. These states were small, more homogeneous, and showed little evidence of internal pressure for more accountability. In order to encourage more states to adopt this financial reporting model, national organizations need to expand support, incentives, and requirements for states related to the implementation of school-level financial reporting.


Includes bibliographical references (pages [95]-104)


xii, 116 pages




Northern Illinois University

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