Each November, in accordance with state statute, the Connecticut General Assembly's Office of Fiscal Analysis produces a Fiscal Accountability Report. According to statute, the report must explain: (1) the level of spending changes from current year spending allowed by consensus revenue estimates, (2) any changes to current year spending necessary because of “fixed cost drivers,” and (3) the total change to current year spending required to accommodate fixed cost drivers without exceeding current revenue estimates.
This resource features data from the Connecticut State Department of Education detailing per-student spending from 2007-24 for each Connecticut local public school district. The data includes net current expenditures (NCE) per pupil (NCEP) and special education Excess Cost grant basic contributions for the May payment.
Each year, the Connecticut State Department of Education (CSDE) publishes Public School Expenditure Reports. Based on data submitted to the CSDE by each school district through the Education Financial System (EFS), these reports provide information on total district and school spending as well as spending per student.
These files, from the Connecticut State Department of Education, detail the Minimum Budget Requirement (MBR) for each town. All Connecticut towns have a MBR that — with some exceptions — they must adhere to in providing funding to their local school districts. According to the MBR, a town may not budget less for education than it did in the previous fiscal year, unless it can demonstrate specific achievements or changes within the town’s local school district.
This research report from the Connecticut General Assembly's nonpartisan Office of Legislative Research describes how the Connecticut State Department of Education enforces the Minimum Budget Requirement (MBR), which prohibits a town from budgeting less for education in an upcoming fiscal year than it did in the previous year.