1. (a) State report card requirements.

   1. (1) Each State report card must include the following:

      1. (i) Current expenditures per pupil from Federal, State, and local funds, for the preceding fiscal year, consistent with the timeline in § 200.30(e), for each LEA in the State, and for each school served by each LEA -

         1. (A) In the aggregate; and

         2. (B) Disaggregated by source of funds, including -

            (1) Federal funds; and

            (2) State and local funds combined plus Federal funds intended to replace local tax revenues, which may not include funds received from private sources.

      2. (ii) The Web address or URL of, or direct link to, a description of the uniform procedure required under paragraph (c) of this section that complies with the requirements under § 200.21(b)(1) through (3).
   2. (2) Each State report card must also separately include, for each LEA, the amount of current expenditures per pupil that were not included in school-level per-pupil expenditure data for public schools in the LEA.

2. (b) LEA report card requirements.

   1. (1) Each LEA report card must include the following:

      1. (i) Current expenditures per pupil from Federal, State, and local funds, for the preceding fiscal year, consistent with the timeline in § 200.31(e), for the LEA and each school served by the LEA -

         1. (A) In the aggregate; and

         2. (B) Disaggregated by source of funds, including -

            (1) Federal funds; and

            (2) State and local funds combined plus Federal funds intended to replace local tax revenues, which may not include funds received from private sources.

      2. (ii) The Web address or URL of, or direct link to, a description of the uniform procedure required under paragraph (c) of this section.
   2. (2) Each LEA report card must also separately include the amount of current expenditures per pupil that were not included in school-level per-pupil expenditure data for public schools in the LEA.

3. (c) Uniform procedures. A State must develop a single statewide procedure to calculate LEA current expenditures per pupil and a single statewide procedure to calculate school-level current expenditures per pupil, such that -

   1. (1) The numerator consists of current expenditures, which means actual personnel costs (including actual staff salaries) and actual non-personnel expenditures of Federal, State, and local funds, used for public education -

      1. (i) Including, but not limited to, expenditures for administration, instruction, instructional support, student support services, pupil transportation services, operation and maintenance of plant, fixed charges, preschool, and net expenditures to cover deficits for food services and student body activities; but
      2. (ii) Not including expenditures for community services, capital outlay, and debt service; and

   2. (2) The denominator consists of the aggregate number of students enrolled in preschool through grade 12 to whom the State and LEA provide free public education on or about October 1, consistent with the student membership data collected annually by the State for submission to the National Center for Education Statistics.

      (Approved by the Office of Management and Budget under control number 1810-0581)

      (Authority: 20 U.S.C. 1221e-3; 20 U.S.C. 3474; 20 U.S.C. 6571(a); 20 U.S.C. 6311(h))

[81 FR 86240, Nov. 29, 2016]