Distribution of State Funds for K-12 Public Education

Scope Description:

Map all funding sources and key expenditure categories for the K-12 Public Education system, to include programs funded through Common Education but not delivered by Common Education. Identify expenditures that are directly tied to outcomes. Identify opportunities to prioritize expenditures for the purpose of achieving specific goals.

Evaluation Objectives:

LOFT will provide an in-depth analysis of all funding sources distributed to the Oklahoma Public Education System, identify how funding is categorized respective to purpose and intended outcome, and provide a comprehensive assessment of the State’s school finance system.

This evaluation will be guided by four objectives within the scope set forth by the Legislative Oversight Committee:

1. Map all funding sources to programs funded under Common Education (K-12) and describe how funds are distributed to schools and districts through the State’s funding formula.
2. Assess the level of transparency and accountability of funds.
3. Determine the categorization of expenditures related to “instructional” and “non-instructional” expenses.
4. Identify expenditure categories that are tied to measurable outcomes and opportunities for the State to better align educational expenditures to outcomes.