Current Issue


Cover Story

Evidence-Based Funding: How Districts are Discussing ROI

Three school districts in three different tiers discuss the EBF model and its effect on their district’s decision-making. Learn how these districts use EBF information to make both financial and curricular decisions.

By Frances LaBella, Brian O’Keefe & Eric DePorter 


How the Pieces Fit

Business departments within school districts are facing an increasing array of responsibilities, from handling financial transactions and budget planning to overseeing procurement and compliance with various regulations. With the rise of reporting requirements and accountability measures, this department is tasked with an ever-growing workload. Having a good understanding of how the pieces fit can ensure the financial health of your school district.

By Tera Wagner

Preparing for the Evidence-Based Funding Spending Plan — FY 2024

The Evidence-Based Funding (EBF) Spending Plan will appear in the annual budget form (SD 50-36) beginning in FY24. This article provides key details to help you prepare for the revised spending plan.

By Luke Corry

Preparing for Single Audits

If you are not familiar with what a Single Audit entails, chances are your school district has not historically expended a significant amount of federal awards that are subject to Uniform Guidance. This article will discuss when a Single Audit is required for your school 
district and how to prepare for it.

By Stephanie Jacobs

Off Balance Sheet Liabilities

There are items that districts now report in their financial statements that previously may have been “off-balance-sheet.” This article will focus on those items that could impact a district’s operations that maybe are not reported on the financial statements.

By Matthew Geerdes

A Checklist for Selecting an Audit Firm

Are you thinking about going out for Request for Proposal (RFP) for an auditing firm? Gain insight on steps to take when selecting an auditing firm.

By Melissa Morgese

GATA 101 for LEAs

State and federal agencies allocated billions of dollars in grant funds to assist Local Education Agencies (LEAs) in navigating competing priorities for health, safety and education services. Gain an understanding of the process from start to finish with the Grant Accountability and Transparency Act (GATA).

By Kristopher R. Pickford