Teaching to the Test…Financially

October 16, 2013 at 1:09 PM Leave a comment

Children who perform well with access to a standards-based curriculum in the classroom also tend to do well on standardized tests in the same content area. Teachers who worry about test scores generally learn that they do not need to tailor instruction to the test. However, an insidious form of teaching to the test happens at the school-wide resource allocation level. And limitations in financial reporting allow administrators to fly under the radar with this practice.

There is no uniform chart of accounts for general education at the Federal level. Only a handful of states utilize such accounting standards within their borders. Accordingly, there is no objective or normative data available for resource allocation within the largest category of spending on education each year.

Intuitively, we suspect that school leaders intensified investments in math and literacy after the passage of No Child Left Behind (NCLB). Logically, this would have necessitated a shift in resources away from science, social studies, and elective courses. But we do not know how prevalent this practice might have been. We only know that US standings in science deteriorated globally over the same period. We cannot locate the smoking gun in the absence of detailed financial reporting.

The President has called for Federal incentives to improve STEM education. This will involve grant funding with some degree of regulatory tracking. However, total spending may actually become more obscure without consolidation of the dollars allocated between general and special funds and itemized accounts within categories. How new spending levels compare with historical patterns will remain unknown.

As I have stated previously, we would benefit from a more detailed standard chart of accounts at the Federal level. As the funding source, the US government plays a relatively small role in general education. However, as the data driver for the nation, federal regulators would do well to establish standards for record keeping that would allow periodic assessment of resource allocation.

Local education spending is highly flexible across academic content areas, and this may not be a problem. However, decision-makers need to own their choices in state and local reporting. And they need to be able to analyze student outcomes within the context of their spending patterns. This is unlikely to happen under the current data rules.

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Entry filed under: Financial data, Issues and Ideas.

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