1. (1) In accordance with ESSA, the Superintendent shall make public the per pupil expenditures of federal, state, and local funds, for each LEA and each school in the state.

   1. (a) The Superintendent shall exclude expenditures that:

      1. (i) are non-current;
      2. (ii) do not reflect the day-to-day operations of an LEA or school;
      3. (iii) do not contribute to k-12 education; or
      4. (iv) are significant, unique expenditures that may skew data in certain years and thwart year-to-year comparison.
   2. (b) The Superintendent shall publish and make available a comprehensive list of expenditures that are excluded from per pupil expenditure information.

2. (2) The Superintendent's school level report for each school shall include:

   1. (a) average daily membership for the fiscal year covered by the report;

   2. (b) an indicator if the school is:

      1. (i) a Title I School; or
      2. (ii) a Necessarily Existent Small School;
   3. (c) grade levels served by each school;
   4. (d) student demographics;

   5. (e) expenditures recorded at the school level and central expenditures allocated to each school by:

      1. (i) federal program expenditures; and
      2. (ii) state and local combined expenditures;
   6. (f) calculated per pupil expenditures; and
   7. (g) average teacher salary.
3. (3) The Superintendent may not report expenditure data for a school with an n-size of less than 10.

KEY: school sponsored activities, public funds, fiscal policies and procedures, audit committee

Date of Last Change: July 8, 2025

Notice of Continuation: September 9, 2021

Authorizing, and Implemented or Interpreted Law: Art X, Sec 3; 53E-3-401(4); 53E-3-501(1)(e)