Financial Transparency
Financial Transparency
Making per-pupil expenditures down to the school level public
The federal Every Student Succeeds Act (ESSA) requires states to annually report for every public school and local educational agency the total per-pupil spending of federal, state and local money disaggregated by source of funds for the preceding fiscal year. This includes actual (not average) spending on personnel.
NERD$ is the first-ever national dataset of public K-12 spending by school, compiling the data into one easy-to-access, permanent location.
Data Tools: Improving Financial Transparency
Spending v Outcomes by School
Take a deeper dive into the relationship between school spending and student outcomes with these interactive data visualizations.
The Grid
Use this worksheet to assess investments by calculating per-student costs and spelling out desired results, risks involved, and how effectiveness will be measured.
Tracking the Utility and Usefulness of ESSA Reporting
State Education Agencies (SEAs) have assembled school-by-school per-pupil spending data to comply with ESSA’s financial transparency requirement.
Financial Decision-Making Working Group (FIDWiG)
Hosted by Edunomics Lab, FiDWiG is a collaboration between state education agencies (SEAs) on how to leverage financial transparency for data-driven decision-making. FiDWiG created a set of voluntary, minimal reporting criteria, the Interstate Financial Reporting, to ensure per-pupil expenditure measures have common meaning across states.
To learn more about this working group email us at edunomics@georgetown.edu.
Related Resources
- Newsletters
- Apr 23, 2026
BREAKING: Federal “first look” financials are out
The latest federal financial data shows that K-12 spending has hit the $1 trillion milestone. From state revenue jumps to the growth of the "middle layer," see how spending varies and why ROI matters more than ever.
- Newsletters
- Apr 07, 2026
School district layoffs: It’s happening
School districts across the country are grappling with the aftermath of a massive hiring surge paired with a steady decline in student enrollment. While federal relief funds provided a temporary cushion, the "Big Shrink" is forcing a long-overdue conversation about which roles truly drive student success. To survive this transition, leaders must look past broad cuts and identify exactly where...
- Newsletters
- Jan 21, 2026
Can financially strapped districts afford tutoring? YES
How budget-strapped districts can afford tutoring by redeploying existing staff from non-teaching specialist, administrator and support staff roles.
- Newsletters
- Jan 08, 2026
Fraud, waste, and abuse: Here’s what we see in K-12
Learn how fraud, abuse, and waste drain K-12 education budgets. From gift card theft to ineffective programs, discover why districts need zero-tolerance policies and data-driven budgeting to protect taxpayer funds and restore public trust in schools.
