The specific structure and powers of school districts vary from state to state. In some states, school districts are independent political subdivisions with their own taxing authority, while in other states they are part of the county government or another local government entity.
In addition to local school districts, there are also state and federal agencies that play a role in public education. State departments of education are responsible for setting curriculum standards, administering standardized tests, and providing financial support to school districts. The federal government also provides funding to public schools through various programs, such as Title I and IDEA.
However, it is ultimately the local school districts that have the primary responsibility for running public schools and ensuring that students receive a quality education.