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Report on Nebraska’s School Finance Review and Alignment with Sustainable Development Goals

Executive Summary

On Thursday, education professionals, members of Nebraska’s School Finance Review Commission (SFRC), and state legislators convened to discuss the state’s education funding mechanisms. The central issue is the review of the Tax Equity and Educational Opportunities Support Act (TEEOSA), the state’s school funding formula. This review is critical for advancing Nebraska’s commitment to the United Nations’ Sustainable Development Goals (SDGs), particularly SDG 4 (Quality Education) and SDG 10 (Reduced Inequalities), by ensuring that financial resources are distributed equitably and adequately to support all students.

Analysis of the TEEOSA Funding Model and SDG 4

The SFRC, an 18-member body, is tasked with recommending improvements to the TEEOSA formula, which has been in use since the 1990s. The formula operates on the principle that state aid is determined by subtracting a district’s resources from its needs. However, recent rapid increases in home valuations have created challenges for this model. The ongoing discussions highlight a commitment to upholding the principles of SDG 4, which calls for inclusive and equitable quality education.

• Challenge to Educational Quality: Concerns were raised that a singular focus on tax reduction could compromise the state’s obligation to educational excellence.
• Indicators of Strain: Issues such as teacher shortages, teacher burnout, and performance on standardized tests were cited as evidence that the funding model must adequately address the core components of a quality education.
• Goal Alignment: The review aims to ensure the TEEOSA formula not only provides fiscal equity but also actively supports the achievement of high-quality educational outcomes for every student in Nebraska.

Fiscal Policy, Stakeholder Concerns, and SDG 10

The dialogue revealed a tension between reducing property tax burdens and fulfilling the state’s constitutional duty to fund education. This balancing act is directly related to SDG 10 (Reduced Inequalities), as the structure of school finance can either reduce or exacerbate disparities in educational opportunities among different communities. State Senator Danielle Conrad emphasized that fiscal solutions “can’t be tax cuts at all costs,” underscoring the need to protect educational funding.

1. Increased State Contribution: State funding for education has doubled since 2020, with the state now covering over 50% of school district funding.
2. Search for Sustainable Revenue: The increased state share necessitates the identification of new, sustainable revenue sources to avoid over-reliance on property taxes.
3. Financial Uncertainty: The Education Future Fund, a potential revenue source, is projected by State Senator Myron Dorn to be depleted within the next two-year budget cycle, posing a significant risk to the long-term financial stability required to meet educational equity goals.

Path Forward: Institutional Reform and SDG 16

The SFRC’s work represents a crucial step toward strengthening public institutions, a key target of SDG 16 (Peace, Justice and Strong Institutions). By developing transparent and effective recommendations, the commission aims to create a more resilient and equitable funding system for the future.

• Phase One Complete: The commission has concluded its fourth meeting and will deliver its initial report to the Legislature on December 1.
• Phase Two – Recommendations: The next phase will involve formulating tangible recommendations for reforming the state funding formula.
• Legislative Action: These recommendations will be considered by the 109th Legislature when it convenes for its session on January 7.

1. Which SDGs are addressed or connected to the issues highlighted in the article?

• SDG 4: Quality Education

  The article’s central theme is education, focusing on state funding, the effectiveness of the school funding formula (TEEOSA), teacher shortages, and student academic performance. These are all core components of ensuring inclusive and equitable quality education.

• SDG 10: Reduced Inequalities

  The article discusses the Tax Equity and Educational Opportunities Support Act (TEEOSA), a formula designed to distribute state aid to school districts. The formula, described as “a district’s needs minus its resources equals state aid,” is a mechanism aimed at reducing financial disparities between school districts, thereby promoting equal educational opportunities and reducing inequalities.

• SDG 16: Peace, Justice and Strong Institutions

  The article details a formal governance process where a specially created body, the “School Finance Review Commission,” collaborates with “state legislators” to review and recommend improvements to public policy. This process of review, reporting, and legislative discussion exemplifies the development of effective, accountable, and transparent institutions at the state level.

2. What specific targets under those SDGs can be identified based on the article’s content?

1. Target 4.1: Ensure that all girls and boys complete free, equitable and quality primary and secondary education leading to relevant and effective learning outcomes.

   This target is relevant because Senator Danielle Conrad explicitly mentions concerns about “ACT scores and reading scores.” These are direct measures of learning outcomes, and the discussion about funding is fundamentally about providing the necessary resources to achieve quality education and improve these scores.

2. Target 4.c: Substantially increase the supply of qualified teachers.

   The article directly references this target when it notes the committee frequently hears about “teacher shortage and teacher burnout.” The debate over adequate school funding is implicitly linked to the ability of school districts to attract, retain, and support qualified teachers, which is essential to addressing these shortages.

3. Target 10.3: Ensure equal opportunity and reduce inequalities of outcome.

   The purpose of the TEEOSA funding formula is to ensure equity. By calculating state aid based on a district’s needs versus its resources, the state aims to provide equal opportunities for students regardless of the wealth of their local district. The commission’s task to “improve the state’s school funding formula” is a direct effort to better achieve this target.

4. Target 16.6: Develop effective, accountable and transparent institutions at all levels.

   The article describes the function of the 18-member “School Finance Review Commission,” which is “tasked with making recommendations to improve the state’s school funding formula.” This commission, which holds meetings and will submit a formal report to the Legislature, is an example of an institution created to ensure accountability and effectiveness in public finance and education policy.

3. Are there any indicators mentioned or implied in the article that can be used to measure progress towards the identified targets?

• Indicators for Target 4.1 (Learning Outcomes):

  The article explicitly mentions “ACT scores and reading scores” as key performance metrics that are part of the conversation on education quality. These can be used as direct indicators to measure progress in learning outcomes.

• Indicators for Target 4.c (Supply of Qualified Teachers):

  The article implies indicators through the phrases “teacher shortage” and “teacher burnout.” Progress toward this target could be measured by tracking teacher vacancy rates, teacher-to-student ratios, and teacher retention/turnover statistics within the state.

• Indicators for Target 10.3 (Equal Opportunity):

  A key indicator mentioned is the proportion of education funding provided by the state. The article notes, “The state has taken over more than 50% of funding for school districts.” This percentage serves as a quantifiable measure of the state’s effort to equalize resources among districts. The distribution of funds via the TEEOSA formula is the mechanism and its outcomes are the indicator.

• Indicators for Target 16.6 (Effective Institutions):

  The existence and operational activities of the School Finance Review Commission are indicators of institutional process. The article mentions specific outputs that can be tracked, such as the completion of its “fourth meeting” and the submission of its “first report to the Legislature on Dec. 1.”

4. SDGs, Targets, and Indicators Analysis

Source: 1011now.com