Recent Funding Adequacy, Equity and Transparency Projects:

Illinois State Board of Education

Site-based Expenditure Reporting for ESSA

Afton facilitates statewide advisory group with the Illinois State Board of Education (ISBE) as part of the Statewide Longitudinal Data System (SLDS) Fiscal Equity and Return on Investment (ROI) project and the site-based expenditure reporting requirement in Every Student Succeeds Act (ESSA).

Afton is working with ISBE and a designated Advisory Group to enable school site-based expenditure reporting throughout Illinois.  Afton is leading school-level accounting system development, guidelines, and training in alignment with the federal Every Student Succeeds Act (ESSA) and the state’s goals with the Fiscal Equity and Return on Investment (ROI). (Read ISBE’s Financial Reporting Requirements Letter here.)

The Illinois State Board of Education is funding this project with a grant from the United States Department of Education. This grant allows for a series of related efforts to enable districts, schools, educators, state policymakers, and the community to access information more quickly and easily to support and improve state and local resource allocations, instruction, and student outcomes. This effort will build from existing investments, and these projects will accelerate Illinois’ movement from a compliance model of data management to a service model focused on utilization of data for state and local education system improvements.

Currently in Illinois, public education finances are reported at the local education agency (LEA) / school district level.  With the implementation of ESSA, school-level expense reporting will be required. Afton’s work will define the guardrails for reporting that will need to be implemented to ensure financial information can be reported at a school level.  Additionally, the Afton team will assist with reporting design and training across the state as this new level of financial reporting is implemented.

Our Insights

Defining the value proposition of site-based expenditure reporting is the important first step in this work – it should guide the design of the accounting requirements, collection process, and visualization of the data. In Illinois, the state’s value proposition for this reporting focuses on empowering communities and their school districts – with the belief that site-based expenditure reporting has the ability over time, when used effectively, to drive local conversation and inquiry that is in the best interests of students. It is with that philosophy in mind that the State has been able to define its own proper role in this reporting as well as design some guardrails for the reporting that meet the value proposition.  Specific to Illinois, that has led to a limited requirement for data collection and reporting to the state – driving home the fact that school districts know their data best and it is their right and responsibility to tell their own story.

Spending the time to engage stakeholders leads to a more meaningful approach and result. Like most states, Illinois has a very diverse set of school districts as it relates to student demographics, size, and geography.  To design and implement site-based expenditure reporting, ISBE convened an Advisory Group comprised of 25 superintendents, business officials and association leaders from across the state.  This group has representatives of small, medium and large districts, rural, urban and suburban.  The idea is to acknowledge the diversity of the state and ensure the differences in value and impact of this work are considered in both the planning and implementation.  Members of this group have not always shared the same perspectives on the design components of the accounting guidance – pushing the group to gather more data from districts and subject matter experts before coming to conclusions.

This is not exclusively a financial exercise. While there is a strong accounting and financial reporting component to site-based expenditure reporting, the value proposition has acknowledged that this reporting in of itself lacks meaning unless it is paired with context at the school level – such as student demographics, student outcomes, and school staffing information. The idea is to:

  1. Make resource allocation more readily accessible to schools and stakeholders
  2. Empower LEAs and communities to assess and improve equity
  3. Enable LEAs and communities to gain a better understanding of the relationship between student outcomes and financial resources
  4. Enable LEAs, schools, and the state to identify evidence-based best practices and opportunities to foster innovation between peers

Stats & Impact





$25 billion +