Every Student Succeeds Act (ESSA) School Level Per Pupil Expenditure Reporting Requirement January 8, 2019

Requirement in ESSA Statute - Section 1111 (h)(1)(C)(x) A state education agency must report: “The per-­pupil expenditures of federal, state, and local funds, including actual personnel expenditures and actual nonpersonnel expenditures of federal, state, and local funds, disaggregated by source of funds, for each local educational agency and each school in the state for the preceding fiscal year.”

Interpretation of ESSA Requirements School level expenditures reported on per pupil basis and separated by fund source: federal vs. state/local Expenditures attributed to individual schools (“classroom instruction”) with some central/districtwide expenditures also assigned to schools Per pupil expenditure (PPE) calculations must be based on actual personal and non-personal expenditures, not estimates or avgs. First school-level expenditure data collection in Va. will be for the fiscal year 2019 reporting period PPE calculations must be published annually on the school division and school report cards, initially by 6/30/2020 Focus on reporting “operational” expenditures, with identified exclusions for capital, debt service, non-regular day services, etc.

Implementation Steps By VDOE Participated with other states in national Financial Transparency Working Group convened by CCSSO Conducted survey of divisions to assess capacity Partnered with VASBO in development of business rules for school-level expenditures collection Published chart of accounts and business rules for school-level expenditures collection for FY19 Released preliminary data collection file format to be used to collect expenditure data

Upcoming Actions/Input Needed from Divisions Finalize data collection file layout and have divisions test layout and submission process Finalize the specific list of “excluded” costs that would not be included in the school-level PPE amounts Develop division review process of the school-level PPE amounts prior to public release on the School Quality Profiles State and local stakeholder communications/outreach to maximize appropriate data understandability, interpretation, and use

Sample School-Level PPE Layout for Report Cards (i. e Sample School-Level PPE Layout for Report Cards (i.e., School Quality Profiles)

Guidance/Resources Superintendent’s Email – January 24, 2018 Overview of ESSA Reporting Requirement Superintendent’s Memo #086-18 – April 6, 2018 Attachments: January 24, 2018 Superintendent’s Email Draft Chart of Accounts Superintendent’s Memo #112-18 – May 4, 2018 Final Chart of Accounts School-Level Expenditure Reporting Account Code Schema Data Collection File Layout Example Superintendent’s Email – September 28, 2018 Regional Center Guidance