Illinois State Board of Education
{{CurrentPage.Topics.DisplayName}} {{CurrentPage.Subtopic_x0020_Level_x0020_1}}

{{CurrentPage.Title}}

Governor Bruce Rauner signed legislation on Aug. 31, 2027, that became Public Act 100-0465, the Evidence-Based Funding for Student Success Act. This law established the Evidence-Based Funding (EBF) formula, comprehensively changing how school districts receive the bulk of their state funds.

EBF sends more resources to Illinois’ most under-resourced students. It takes the first steps toward ensuring all schools have the resources they need to provide a safe, rigorous, and well-rounded learning environment for all students. The formula also demonstrates a new approach to understanding the relationship between equity, adequacy, and student outcomes.​

EBF Audit

EBF Audit

ISBE contracted an independent audit firm to conduct a comprehensive review of the EBF formula calculations and implementation after the agency identified an enrollment coding error last year. The independent audit viewed over 200 data sources, tested over 39,000 data inputs, and performed over 50,000 recalculations – and found no calculation errors. The audit firm issued one finding in its final report regarding implementation of a statutorily required update to the Comparable Wage Index (CWI) component of the formula.

Enrollment Coding Error​

A contractor for the Illinois State Board of Education made a coding error in the spring of 2018 during the initial development of the enrollment verification system for Evidence-Based Funding (EBF). The code began with the FY 2019 EBF distribution. After learning of the error, ISBE put additional protocols in place to ensure accuracy moving forward, as well as initiated the process to pursue an external audit of the entire EBF formula. The Illinois General Assembly has authorized a supplemental appropriation for EBF that will allow ISBE to make an immediate adjustment to the EBF distribution in the current school year to remedy the error. All organizational units that are owed more than $10 received a letter from ISBE on April 12, 2022, notifying them of the approximate amount they are owed by the state. A small number of organizational units were overpaid – with the majority overpaid less than $1 total from FY 2019-22. ISBE will pursue the recoupment of funds from organizational units that were overpaid more than $10 during that timeframe. ISBE is committed to taking all measures necessary to ensure fidelity with the EBF formula and ensure fairness in state education funding. Questions can be directed to (217) 782-0249.

Revised EBF Full Calculation Files

EBF Coding Error and Corrective Payments Webinar

   (April 21, 2022)

Explanatory Documents

* * * This page has been archived. The content on this page may no longer be in effect. * * *

Contact Information