ESSA's Financial Transparency Reporting Requirement

The financial transparency requirement in the Every Student Succeeds Act (ESSA) requires the reporting of per-pupil expenditures down to the school level on state and district report cards. This checklist helps state education agencies (SEAs) understand how this financial data may be used by various stakeholders (e.g., policymakers, district and school leaders, community advocates, parents, media, etc.).  The checklist helps state leaders explore the types of data that could be added to a state’s school-level spending to put the per-pupil numbers in context and allow for different types of analyses.