1. Financial Transparency Working Group: Office Hours August 8, 2017
By:
Marguerite Roza
Edunomics Lab at Georgetown University

2. bscpcenter.org

3. 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
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4. 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.”
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5. Questions submitted in advance
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6. 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)
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7. 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
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8. 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)
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9. 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?
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10. Other questions?
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11. 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?
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12. FiTWiG Supporters
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