Every Student Succeeds Act 

State and LEA report cards must include per-pupil expenditures of Federal, State, and local funds, disaggregated by source of funds. (ESEA section 1111(h)(1)(C)(x); 34 C.F.R. § 200.35(a)(1)(i) and (b)(1)(i)). To facilitate inclusion of this data, SEAs must develop a single, statewide procedure that LEAs must use to calculate and report LEA-level per-pupil expenditures of Federal, State, and local funds, and a separate single, statewide procedure that LEAs must use to calculate and report school level per-pupil expenditures of Federal, State, and local funds. (34 C.F.R. § 200.35(c)). An SEA and its LEAs are also required to provide on State and LEA report cards the Web address or URL of, or direct link to, a description of the uniform procedure for calculating per-pupil expenditures

The NCES National Public Education Financial Survey (NPEFS) and the School District Finance Survey (F-33) data collections are the primary sources for comparable reporting on education spending nationally. The NPEFS and F-33 surveys collect similar data items and utilize common definitions for detailed account classifications, as described in the NCES Handbook, but vary slightly by item type and collection method.15 NCES and the Economic Reimbursable Surveys Division of the U.S. Census Bureau collaborate to collect public education finance data, with the Census Bureau acting as the primary collection agent for the NPEFS survey.