Schools face volatility from external pressures that aren’t always predictable. For example, the elimination of COVID-era ESSER Funds has many districts facing a revenue cliff. Student service needs are expanding as we better understand the need for mental health and academic interventions; policy changes at the state and federal level happen rapidly and with short implementation windows; and more states are capping property taxes, expanding vouchers, and expanding educational spending accounts (ESAs). This is a time for finance and budget professionals to ask questions and lead conversations for change. Although this Top 10 is in the language of schools and education, there are lessons here for any form of government.
- Publication date: August 2025