The Elementary and Secondary Education Act of 1965, as reauthorized by Every Student Succeeds Act (ESSA), requires all state education agencies and local education agencies to report school-level per pupil expenditure data.  Iowa Department of Education staff worked with districts across the state and the Department's School-Level Reporting Advisory to develop and implement Statewide School-Level Financial Coding Practices beginning with FY19 reporting.  FY19 (July 1, 2018 - June 30, 2019) reflects spending during the 2018-2019 school year. (language provided by Iowa Department of Education)

Additional information regarding this process and breaking down the potential variances in District to District data is noted in the Per Pupil Expenditure Amounts in Context (DE).