Specifically, the objectives of this study were to describe the major federal requirements that affect school districts; describe the issues that local school districts face in implementing these analyze the impact of the Department of Education’s flexibility initiatives on school districts’ ability to address these implementation issues. Implementation Issues Relating to Federal Requirements Affect How School Districts Plan, Fund, and Operate Educational Programs

School district officials generally expressed support for federal initiatives, recognizing the importance of such goals as ensuring equal educational opportunity and protecting children’s health and safety. At the same time they noted their concerns with implementation issues that make achieving these goals more difficult. Rather than focusing on a single federal program or requirement, these concerns extend to a wide variety of implementation issues that affect all phases of program and service delivery. School districts’ key implementation issues include: (1) the lack of adequate information on federal requirements and federal funding, which can make school districts less efficient and less innovative in implementing federal requirements; (2) program and facilities costs associated with federal requirements, as well as the administrative costs associated with federal programs; and (3) the logistical and management challenges presented by certain federal requirements, which can make it difficult to meet federally prescribed timelines and to find the qualified staff or providers to successfully implement federal requirements. However, they also expressed concern about both the program costs and the administrative costs of implementing federal laws and regulations. Some of these flexibility initiatives have been used infrequently, and their use varies considerably across states. Other financial flexibility provisions are more narrowly designed and less frequently used. Flexibility Initiatives Increase Districts’ Informational Needs

Although information-related issues are of key concern to school district officials, the recent flexibility initiatives increase the amount of information districts need, rather than simplify or streamline information on federal requirements. In addition, because these flexibility efforts do not make fundamental changes in the requirements of federal programs and mandates, school districts continue to be responsible for providing required services. Because federal flexibility efforts are limited to a few programs, these initiatives are not able to address problems that arise outside these programs’ parameters.
Why GAO Did This Study

Pursuant to a congressional request, GAO reviewed the: (1) major federal requirements that affect school districts; (2) issues that school districts face in implementing these requirements; and (3) impact of the Department of Education's flexibility initiatives on school districts' ability to address these implementation issues.

What GAO Found

GAO noted that: (1) the wide range of federal requirements that affect school districts reflects many different policy goals and program objectives; (2) many of these federal requirements--especially those that most directly affect teaching--come with federal dollars, but others do not; (3) federal laws and regulations affect school districts in all their varied activities; (4) federal requirements are augmented by state and local requirements and court decisions; (5) district officials generally expressed support for federal programs and mandates, recognizing the importance of goals such as ensuring school safety and promoting equal educational opportunity; (6) at the same time they noted their concerns with implementation issues that made achieving these goals more difficult; (7) rather than focusing on a single federal program or requirement, these implementation issues extend across several broad areas, including the: (a) difficulty in obtaining accurate, timely, and sufficiently detailed information about federal requirements and federal funding; (b) limited funds available to meet program and administrative costs; and (c) logistical and management challenges presented by certain requirements; (8) in the past 5 years, several initiatives have been designed and implemented to provide more flexibility to school districts; (9) however, some of these initiatives have not been widely used by the districts; (10) in addition, because they are narrowly structured, these flexibility initiatives generally do not address school districts' major concerns; (11) although information-related issues are very important to school district officials, the recent flexibility initiatives increase the amount of information districts need, rather than simplifying or streamlining information on federal requirements; (12) federal flexibility efforts neither reduce districts' financial obligations nor provide additional federal dollars; (13) because the flexibility initiatives are limited to specific programs, their ability to reduce administrative effort and streamline procedures is also limited; and (14) broadening the scope of federal flexibility efforts, however, raises concerns about whether the underlying goals of federal programs can be achieved without the guidance of specific regulatory provisions.