Interstate Financial Reporting
Making the most of school-level per-student spending data
Interstate Financial Reporting (IFR) was created by states, for states, to meet the financial data reporting requirement under ESSA—and maximize the value of their efforts. This document lays out a set of key per-pupil expenditure measures that if utilized, will have common meaning. Following these voluntary IFR criteria can help states and districts ensure that their school-level data is understood and can be used to surface opportunities toward equity, productivity and innovation to benefit students.