1. Chart of Accounts/ESSA School Level Reporting–What’s Next?
December Bi-Monthly, December 12, 2017

2. Technology functions 01

3. Technology function changes
Current format makes it difficult to draw conclusions about districts’ technology investments statewide
Districts are making different reporting choices within the functions we do collect, comparisons amongst districts cannot be made
Like professional development, districts’ technology needs have changed dramatically in the years since the COA was put in place.

4. District level Code Update Previous
1450
Administrative Technology–Central Office: All technology costs related to running the district central office, including hardware (computers, printers, copiers, etc.) and software (data systems, MIS). Includes Object Codes 04, 05 and 06
Districtwide Information Management and Technology: Include salaries and expenses that support the data processing needs of the school district including student databases.
4400
Technology Infrastructure, Maintenance, and Support: All costs related to maintain and support district technology infrastructure, hardware, and software including cost of ISP, WAN, LAN, PBX systems, servers, hardware and software. Include salaries and expenses to support maintenance (e.g. IT help desk). Includes Object Codes 01, 02, 03, 04, 05 and 06
Networking and Telecommunications: Record expenditures to support the school district's infrastructure, including wiring, PBX systems, file servers, etc.
1. Only include software systems that are related to curriculum, lesson planning and assessment in the 2000 series. Grades, parent notification, attendance stay in 1450.
2. Support costs (staff) should be reported in 4400 Technology Infrastructure, Maintenance, and Support. If you have staff that supports both the central office and individual schools, report their salary here. If you have staff specifically assigned to schools, report them in 2250.

5. School level Code Update Previous 2250
Administrative Technology and Support – Schools : All non-instructional technology costs related to running the district’s schools, including hardware (computers, printers, copiers, etc.), software (data systems, MIS), and support (salaries and expenses to support, maintain and manage hardware and software).
Includes replacement supplies (e.g. projector bulbs, power cords, toner, etc.) Includes Object Codes 01, 02, 03, 04, 05 and 06.
Non-instructional Building Technology
2451
Instructional Hardware –Student and Staff Devices (computers): Costs for computers and devices (e.g. tablets, Chromebooks, etc.) used by students and instructional staff. Can include 1-to-1, and computer labs. Includes Object Codes 04, 05 and 06
Formerly part of 2451 Classroom Instructional Technology - Costs for computers, servers, networks, scanners, digital cameras, etc. used in the classroom or computer laboratories

6. School level Code Update Previous 2454
Instructional Hardware: All other costs for all other instructional hardware (e.g. peripherals, projection technology, etc.) used in the classroom, computer labs, or library/media center. Include printers and networked copiers used to create instructional materials. Includes Object Codes 04, 05 and 06.
Formerly part of 2451 Classroom Instructional Technology - Costs for computers, servers, networks, scanners, digital cameras, etc. used in the classroom or computer laboratories and 2453 Other Instructional Hardware (Libraries) – Costs for computers, servers, networks, scanners, digital cameras, etc. used in school libraries and media centers.
2455
Instructional Software and Other Instructional Materials: Costs for licenses, learning management systems, subscriptions, e-books, physical software copies, etc. Any purchase that includes physical textbooks/media should be reported in 2410 Textbooks. This function includes only those textbook purchases that are entirely electronic. Includes Object Codes 04, 05 and 06.
Formerly 2455 Instructional Software and part of 2410 Textbooks, Related Software/Media/Matls.

7. School level Code Update Previous 2130
Instructional Technology Leadership and Training: Staff costs for technology leadership, training to integrate technology devices and applications into the curriculum. Includes the cost of the director of technology. Includes Object Codes 01, 02, 03, and 04.
New function
2345
Distance Learning and Online Coursework: Costs related to enrolling students in technology-based distance education coursework. Includes Object Codes 04, 05 and 06.
New function: Distance learning was formerly part of Other Instructional Services (2440).
2410
Textbooks: Include consumable workbooks, physical materials, and accessories, such as visual media and software provided as an integrated package as well as printed manuals used to support direct instructional activities. Report e-textbooks, subscriptions, licenses, etc. in 2455 Instructional Software.
Textbooks, Related Software, Media, and Materials: Costs for consumable workbooks, materials, and accessories, such as visual media and software, provided as an integrated package as well as printed manuals used to support direct instructional activities.

8. ESSA school level expenditure reports02

9. ESSA requires reporting of school level per pupil spending starting in 2018
The per-pupil expenditures of federal, state, and local funds, including actual personnel expenditures and actual non-personnel 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. ESEA section 1111(h)(1)(C)(x)

10. ESSA school level expenditure report
We’re working to produce a useful report:
Based on our current school-level expenditure data collection on instructional spending
Incorporating other data that helps explain spending differences between schools
Data will be part of 2018 district and school report cards
Participating in Edunomics working group
Draft version available for download from the EOY Financial Report Dropbox

11. Spending by function
Context on students and teachers is provided to help explain spending differences
Expenditures are made up of 3 pieces

12. Spending by funding source

13. Data for all schools

14. Survey feedback
The report is easy to navigate and the expenditure data is clear
Even more context would help explain spending differences
There continue to be concerns about how to explain the report
Data quality
Better definitions of functions and funds
Improve explanation of allocation methodology
Can we aggregate some funds? Athletics? Food service?
Can we disaggregate special education expenditures?

15. Access the file on from the EOY Financial Report Dropbox
Complete the survey
Access the file on from the EOY Financial Report Dropbox
Survey:

16. THANK YOU