Financial Reports

The Every Student Succeeds Act (ESSA) is the federal legislation that governs elementary and secondary education in America. ESSA reauthorized the Elementary and Secondary Education Act and replaced No Child Left Behind (NCLB). Section 1111(h)(1)(C)(x) of the ESSA requires the reporting of: "The per-pupil expenditures of Federal, State, and local funds, including actual personnel expenditures and actual nonpersonnel expenditures of Federal, State, and local funds, disaggregated by source of funds, for each local educational agency and each school in the State for the preceding fiscal Year." The report is prepared by the Center of Educational Performance and Information (CEPI) from the information submitted by the District to MDE via the Financial Information System (FID).