ESSA Financial Transparency Work Group


Overview

The Elementary and Secondary Education Act of 1965 (ESEA), as reauthorized by the Every Student Succeeds Act (ESSA), requires state educational agencies (SEAs) and their local educational agencies (LEAs), including charter schools, to prepare and publish annual report cards that contain specified data elements, including LEA and school-level per-pupil expenditures (PPE). Specifically, ESSA sections 1111(h)(1)(C)(x) and 1111(h)(2)(C) require an SEA and all of its LEAs, including charter schools, to report “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 Nevada Department of Education (NDE) recognizes the need to provide support on implementing this new reporting requirement. The NDE will engage LEA and charter school stakeholders in a work group setting over the next several months to seek input on how expenditures are allocated and tracked at the school-level, and the impact of these reporting practices on the ESSA PPE reporting requirement, in order to inform guidance on the structure for, and reporting of, school-level PPE. Additionally, the NDE will continue to engage stakeholders from the Governor’s Finance Office (GFO) and Legislative Council Bureau (LCB). Note that the guidance provided below works within the usage of the Nevada Uniform System of Accounting (Chart of Accounts). The use of the chart of accounts by each LEA and charter school is required in order to provide consistent and accurate data (NRS 387.3035).

The NDE anticipates that additional information and support for implementing the PPE reporting requirement will be provided to LEAs and charter schools, such as additional correspondence, frequently asked questions, and workshop sessions. In particular, NDE will provide information regarding the process and timeline by which the NDE will collect the PPE data from districts and charter schools in order for that data to be incorporated into the SEA report card as required by ESSA.

NDE Membership

Data Visualization Committee

The Financial Transparency Data Visualization Steering Committee has been formed to offer a diversity of perspectives about how best to report the federally required per pupil expenditures. Members of the committee will serve as representatives of their network and/or constituents. They bring their collective voice to the work of displaying per pupil expenditure information in a way that is both informative and useful. Through this work the Nevada Department of Education seeks to better inform citizens about how education dollars are being spent and to comply with school-level financial reporting requirements under the Every Student Succeeds Act.

Data Visualization Committee Members:

members

 

Name

Organization

Expertise

Contact Info

1

Assembly Woman Tolles

State Assembly

Policy

 

2

Senator Dennis

State Senate

Policy

 

3

Stacey Cooper

Washoe Charters

District Charter

SLCooper@washoeschools.net

4

Jeff Bozzo

Washoe County

District

JBozzo@washoeschools.net

5

Kristin Marshall

Nye County

Rural District

kmarshall@nyeschools.org

6

Roberta Becker

Clark County

Large District

beckere@nv.ccsd.net

7

Russell Fecht

Pershing County School District

Superintendent

rfecht@pershing.k12.nv.us

8

Dan Tafoya

Clark Charters

District Charter

tafoydj@nv.ccsd.net

9

Debbie Palacios

Family And Community Engagement Services (FACES)

Parent and Family

palacda@nv.ccsd.net

10

Yvette Williams

CC Black Caucus

Advocacy

Clarkcountyblackcaucus@gmail.com

11

Sylvia Lazos

Nevada Immigrant Coalition

Advocacy

Sylvia.lazos@unlv.edu

12

Selcuk Ozdemir

SPCSA

State Charter

selcuk@spcsa.nv.gov

13

Andrew Feuling

Rural District

Director of Finance

afeuling@carson.k12.nv.us

14

Sean Moyle

Rural District

Building Principal

smoyle@lyoncsd.org

15

Gregory Cole

Large District

Building Principal

colegl@nv.ccsd.net

16

Ronda Havens

Humboldt County

Finance Director

rhavens@hcsdnv.com

17

Kenny Retzl

Guinn Center

Policy

kretzl@guinncenter.org

18

Nate Hanson

NDE

District Support

nhanson@doe.nv.gov

19

Gunes Kaplan

NDE

Nevada Report Card

gksaplan@doe.nv.gov

20

Jonathan Moore

NDE

Deputy Superintendent

jpmoore@doe.nv.gov

    Resources

    Meeting Materials

    FAQ's

    • FAQ

    Surveys

    • Surveys

    Contact

    Questions about the NDE’s ESSA Financial Transparency Work, Per Pupil Expenditures Reporting, Chart of Accounts, or Data Visualizations?