Every Student Succeeds Act (ESSA)
In December 2015, the Every Student Succeeds Act (ESSA) was signed into law as the successor to the No Child Left Behind Act enacted in the early 2000s, as amended by the Elementary and Secondary Education Act.
Among a multitude of changes to the education landscape resulting from this federal legislation was the creation of a new financial transparency reporting requirement, whereby all local education agencies (LEAs) would annually provide information about: "the per-pupil expenditures of Federal, State, and local funds, including actual personnel expenditures and actual non personnel expenditures of Federal, State, and local funds, disaggregated by source of funds, for each local education agency and each school in the State for the preceding fiscal year.” (Public Law 114-95, 129 STAT. 1802)
States have wide latitude in determining how best to achieve compliance with this requirement. NYS submission deadline was March 1, 2020 and the attachments provide the District and Building Level ESSA Financial Transparency Reports.