Smarter School Spending: Navigating the Intersection of Instructional Goals and Finance

School districts are charged with providing free and appropriate education to all students and must do so with a lack of resources and a strategic plan that outlines instructional goals; however, in order to ensure that the limited funds are spent in support of these objectives, finance officers from school districts need to go beyond the strategic plan and implement a long-term financial plan and budgeting practices that promote student achievement. GFOA’s Smarter School Spending project and the Alliance for Excellence in School Budgeting provide a framework to enhance school district budgeting and prepare governments to better align strategic goals, student outcomes, and resource allocation.