Financial Transparency Working Group: Office Hours August 8, 2017 By: Marguerite Roza Edunomics Lab at Georgetown University
bscpcenter.org
Participating During Office Hours All will be unmuted – mute yourself if there is background noise in your area Verbal participation in encouraged, but question box is available for written communication bscpcenter.org
T/F F ESSA requires disaggregation of personnel from non-personnel when reporting. The only disaggregation required in ESSA is by fund F ESSA requires breakouts for salaries vs benefit costs. F ESSA specifies that the state create a uniform approach to coding expenditures to school vs LEA T We hear that new guidance is coming. Guidance is “optional.” bscpcenter.org
Questions submitted in advance bscpcenter.org
LEA vs. School Level Expenditures How to handle unallocated expenditures for districts? Do we have to further split costs to each school or ok to have an unallocated district level line? (New Jersey) Feasibility of allocating things such as transportation and district and central services to schools. (Utah) bscpcenter.org
Attributing LEA-level costs can mean dividing them by pupil Central District Valley District Charterama LEA Maple Elememtary Ceder Elementary LEA Average Green School River Academy Charterama School #1 A School-Level Federal $1,101 $432 $554 $301 $614 $401 B State/Local $8,722 $7,759 $7,861 $5,493 $7,112 $6,626 $11,619 C School total $9,823 $8,191 $8,415 $5,794 $7,726 $7,027 $12,720 D LEA-Level $421 $589 N/A E $4,597 $5,573 N/A F Grand Total $14,841 $13,209 $13,433 $11,956 $13,888 $13,189 What gets compared across districts is the Grand Total for each school bscpcenter.org
Size Exclusion? Should there be there a materiality factor for requiring school level reporting, such as a LEA receiving over 2.5% federal revenue over total revenue from all sources in order to report expenditures per pupil per school? (NJ) bscpcenter.org
What about duplication/conflict w/ state reporting requirements? Can existing state efforts substitute for this requirement? (NJ) What about conflicts with existing state reporting requirements? bscpcenter.org
Other questions? bscpcenter.org
Edunomics Lab Prompt ESSA is mostly silent on how expenditures are assigned to central vs school levels. We’ve talked about whether/how states will make rules decisions about what’s assigned to central vs schools. What, if anything, will your state do on this issue? bscpcenter.org
FiTWiG Supporters bscpcenter.org