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ESSA Fiscal Transparency


EFT Report Guidance (11/18/2020)

Link to IRS Business Portal


In December 2015, the Every Student Succeeds Act (ESSA) was signed into law as the successor to the No Child Left Behind Act enacted in the early 2000s, as amended by the Elementary and Secondary Education Act. Among a multitude of changes to the education landscape resulting from this federal legislation was the creation of a new financial transparency reporting requirement, whereby all local education agencies (LEAs) would annually provide information about:

“[t]he per-pupil expenditures of Federal, State, and local funds, including actual personnel expenditures and actual non-personnel expenditures of Federal, State, and local funds, disaggregated by source of funds, for each local education agency and each school in the State for the preceding fiscal year.” (Public Law 114-95, 129 STAT. 1802)
Further information about the EFT can be found here: Financial Transparency

Basic Instructions

• Read the EFT Guidance document posted above.
• The CEO of your school must first sign into the into the IRS Business Portal (link is above) and choose the IRS Data Exchange (IDEx) from their list of applications.
• Once in the IDEx, they can choose to assign Save/Submit permissions to whomsoever they would like to complete the report.

Technical Support

• Assignment of permissions –
• The reporting requirements –
• All other questions –