1. Financial Transparency Working Group: Common Reporting Standards Part 2 August 25, 2017
By:
Marguerite Roza
Edunomics Lab at Georgetown University

2. Communicating During the Call
To request to be unmuted, please use the hand raise tool
Use the question box to ask questions or make a comment, and we will reply all so the group can see the question/comment & answer
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3. Agenda Common reporting standards
How far to go beyond the minimum, and for what purpose?
Next meeting: Thursday, Sept. 7, 1-2pm ET

4. Toward common reporting standards
Why? You asked. Goal was that optional “reporting” standards could enable school comparisons across states.
Recognition that states have different systems.
Start with minimum info. States can add as they go (outcomes, object, function, etc.).
Common reporting standards would not prevent SEAs from adding more specific standards/requirements for their state.
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5. Draft Common Reporting Standards: Student definition
Each pupil counted as 1.
Each SEA publicly defines a uniform student count procedure (e.g., ADA, ADM, one time count, etc.).
School expenditure reports include enrollment.
Where possible, enrollment by student type.
Notes:
#2 Different counts will yield different per pupil expenditures. It may be possible to create an enrollment count converter for comparisons across states.
Other?
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6. Draft Common Reporting Standards: Expenditures
All LEA public expenditures are accounted for in the school- by-school totals (both school and central share), less any agreed upon exclusions.
At a minimum, the real salaries of a school’s core staff would be attributed to the school level.
Central expenditures can be attributed to schools via formula (per student, per staff, per student type, etc.) OR via state/local discretion. (E.g. the standards would not specify).
Where feasible, central LEA expenditures are listed separately.
The Grand Total for each school can be compared across districts/states/etc.
SEAs/LEAs are welcome to create separate line items for expenditure types (food service, special ed?) so viewers can see their separate effects on overall spending.
Notes:
#2: What if states have different definitions of core staff?
#3: What if central expenditures divided differently across states (and districts)?
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7. Draft Common Reporting Standards Defn of School
Expenditures are reported on behalf of the school that serves the students. (E.g. if one school receives money and students from another district, that school reports the spending on behalf of all students served).
Where possible, schools would be categorized using common definitions (by level, virtual, charter, alternative?).
Notes:
#2 What categorizations do you currently have for school type?
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8. Draft Common Reporting Standards Exclusions
Notes:
#2: What would you like to see excluded?
Exclusions should be listed separately by LEA (not necessarily school level).
Current exclusions:
Adult ed
Tuition paid for students placed outside the district’s schools
Pass through funds
Debt,  Capital.
Food services?
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9. Draft Common Reporting Standards Beyond the minimum
What is the next most important info (after total expenditure and student count)? What does additional information tell us? For what use?

10. The goal: Enable useful comparisons across schools in different states, toward: equity, efficiency, and productivity
Base Info Report
Total spending on behalf of students in each school.
Student counts (by type)
Student outcomes by school Report
Adj. for student type (by using growth, percentile by group, etc.)
plus
Several SEAs choosing obj/func as next most important info
plus
plus
= Comparisons for Productivity
Expenditures by student type Report
Expenditures by object/function Report
= More options, solutions, applications
= Comparisons for Equity
= Comparisons for Efficiency
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12. What can we learn from these data?
State average
Should School 1 make changes to its spending?
What other info would be useful?

13. Should schools spend a greater share on instruction?
A B C D E

14. What can we learn from two schools that spend $ the same way but get different results?
This is the same as slide 11, just put in a different way

15. What questions will your data answer?
Data needed
1. How much does my school spend per pupil?
2. Is that more or less than other schools in my district?
3. Is that more or less than other schools with similar student demographics?
4. Is that more or less than other schools within the state?
5. Does my district divvy up funds equitably?
6. What is driving spending differences across schools?
7. What is included/excluded in the calculation?
8. How does my school's spending on services compare to that of other schools? (Are we able to get similar services for less, more?)
9. How does my schools' costs for different inputs compare to those of others?
10. Is there a school (or schools) that I can learn from? Specifically, is there one that has a similar level of funds (and similar demographics) but that is able to achieve much higher outcomes for their students?
11. Compared to peers, how well is my school able to leverage funds to achieve outcomes for students?
Created by Edunomics Lab. For questions: Contact

16. For your state or district, what is the ultimate goal, or the “why” around this financial transparency reporting?
Equity
Efficiency
Productivity
Other

17. The goal: Enable useful comparisons across schools in different states, toward: equity, efficiency, and productivity
Base Info Report
Total spending on behalf of students in each school.
Student counts (by type)
Student outcomes by school Report
Adj. for student type (by using growth, percentile by group, etc.)
plus
plus
plus
= Comparisons for Productivity
Expenditures by student type Report
Expenditures by object/function Report
= More options, solutions, applications
= Comparisons for Equity
= Comparisons for Efficiency
bscpcenter.org

18. Next meeting: September 7, 1-2pm ET In-person meeting coming up:
Preferred month? (Jan? Feb?)
Topics you’d like covered so we can plan valuable sessions?
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19. Other potential slides…