Source: Education Week

ESSA requires districts to break out school-level spending by December 2019—a first-time federal requirement. It’s a level of detail unknown even to most district superintendents. Various interest groups are split over whether such items as transportation, technology, special education, and pre-K—some of the biggest drivers of the rise in school spending—should be categorized as regular school costs, or as extraordinary costs or overhead. Illinois ultimately decided to leave some decisionmaking authority with district officials over how to split those costs. “There are ramifications for each decision point,” Wolfe said. “We had to ask how does it help make data-driven decisions within districts?” said Robert Wolfe, Illinois’ chief financial officer.