Mr. Hogan is right that a lack of accountability in how the money was spent from Maryland’s last big education funding increase in 2002 meant that the so-called Thornton formulas didn’t result in a big boost in student achievement. The funding was not tied to adopting evidence-based best practices in local school systems, in part because Thornton wasn’t designed to figure out what those were. Kirwan was. It calls for significant changes in both early childhood education and at the high school level, and its recommendation for higher teacher salaries is combined with higher standards for the profession. Mr. Hogan conflates the issue somewhat with his call for an inspector general to root out waste, fraud and abuse in school systems, but Kirwan needs and calls for an oversight entity to make sure the money is used as intended. The legislature should not approve the main body of Kirwan funding without it. But whether that means creating some new board or enacting reforms to make sure the State Department of Education is up to the task, it’s not as much of an issue in the initial year of implementation (which deals not with general funding formulas but specific initiatives, like expanded pre-K and support for special education).