Source: Education Week
ESSA requires districts to publish per-pupil allocations for actual personnel and non-personnel expenditures by each funding source (federal, state, and local funds), for each district, and school on their annual report cards. In the short term, superintendents and principals will need to get on the same page about current district allocation policies and practices, why some schools appear to get more resources than others, and how this all aligns with the stated vision and mission of the district. Over the long term, the new expenditure reporting requirements will push superintendents to be more strategic about managing productivity. This new transparency will make it easier for the public to investigate the relationship between academic and financial data.