Strategic Budgeting with State Funds
Using the Evidence-Based Spending Plan to Build a Comprehensive Budget
By Isabel Monaghan
Senior Policy Specialist
Illinois State Board of Education (ISBE)
As a part of the annual budgeting process, school districts in Illinois must complete an Evidence-Based Funding (EBF) Spending Plan. The plan requires districts to outline how they will utilize state funds in service of their strategic priorities, which can be a valuable resource for school and district leaders as they build a comprehensive budget.
The EBF Spending Plan was implemented in 2018 following the enactment of the Illinois Evidence-Based Funding for Student Success Act (ILCS 18-18.15). It underwent several revisions before being integrated into the district budget form (SD 50-36) in Fiscal Year 2024. Though it is not an accounting exercise, the EBF Spending Plan can help district leaders communicate their goals and highlight state-funded investments that support improvement. The plan also provides a framework for involving stakeholders in financial decision-making, which can assist district leaders seeking to incorporate community input on the use of state funds.