Per Pupil Expenditure Reporting

In Plain Language: Federal law requires state and local report cards to show how much is spent per student at each school, split between federal and state/local funds. California LEAs submit the prior year's school-level per-pupil expenditure data to CDE by March 1, after the audit is complete.

Why this matters

The data appear publicly on report cards and are compared across schools. Poor allocation methods can make a school look under- or over-funded and invite questions from families and advocates.

Joint ownership

District: fiscal services and the data/assessment office prepare; site and program managers validate. CDE: collects and publishes.

From audited prior-year expenditures to school-level per-pupil data: the SDLA ITO workflow

Per-pupil expenditure reporting turns audited financial data into school-level transparency. This SDLA ITO (Input, Transformation, Output) graphic shows how the inputs become the outputs in 9 steps.

SDLA ITO: 9 steps. Input: pull audited expenditures; get enrollment by school; collect CDE instructions. Transformation: assign central costs; split by fund source; validate with sites. Output: submitted PPE data; method documentation; public-facing summary. — **Read down each column, then move to the next:** Input identifies what to collect; Transformation covers assign central costs; split by fund source; validate with sites; Output delivers submitted PPE data; method documentation; public-facing summary. Submit 2025–26 data by March 1, 2027.

Open the full-size workflow graphic

Implementation workflow

After auditPull data.Extract final prior-year expenditures by school.
JanuaryAllocate and split.Apply central-cost rules and separate fund sources.
FebruaryValidate.Review outliers with sites and programs.
By March 1Submit.Submit the data to CDE and retain the method.

Per-pupil expenditure checklist

Allocation method documented and consistent with last year.
Federal and state/local amounts separated.
Enrollment denominators match CALPADS.
Outliers reviewed and explained.
Submission confirmation retained.

Official guidance and help

2026 Financial Reporting Calendar — DistrictLists the March 1 per-pupil expenditure due date.
CDE Financial ReportingFinancial reporting resources and contacts.

Source review completed October 25, 2026. Verify CDE's current collection instructions and submission system before preparing the data.