DE SB172

Department of Education must create a standardized statewide approach by December 2018 for collecting and reporting school-level per-pupil expenditures that all districts and charter schools must follow.

Standardized approach must comply with ESSA requirements, define which expenses are included/excluded from per-pupil calculations, require reporting in two categories (actual school-level expenditures and allocated central office expenditures), and provide guidance on expense assignment.

Department must publicly report school-level per-pupil expenditures annually beginning with 2018-2019 data (reported no later than December 2019) through individual school report cards, downloadable data files, and interactive online tools.

Public reporting must include school demographics (English learners, poverty rates, special education), student outcomes (assessment proficiency, graduation rates), teacher and paraprofessional salaries, and statewide/district averages for comparison.

Department must hold at least 3 public meetings for input on the standardized approach and 3 meetings on public reporting templates, with representation from district leaders, charter schools, parents, educators, business community, and advocates for low-income and special needs students.