1. Every Student Succeeds Act School Level Expenditure Reporting Requirement
September 19, 2018

2. Requirement in ESSA 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.”

3. ESSA Interpretation for Reporting
Expenditures 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
First school-level expenditure data collection in Virginia will be for the fiscal year 2019 reporting period
PPE calculations must be published annually on the school division and report cards, initially by 6/30/2020
Focus on reporting “operational” expenditures, with identified exclusions for capital, debt service, non-regular day services, etc.

4. Implementation Steps Taken By VDOE
Participated with other states in national Financial Transparency Working Group convened by CCSSO
Conducted survey of divisions to assess capacity
Published chart of accounts and business rules for school-level expenditures collection for FY19
Partnered with VASBO in development of business rules for school-level collection
Stakeholder communications to encourage appropriate local data interpretation and utilization critical going forward

5. Sample School-Level PPE on Report Card