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There is a significant demand for finance data at the school level. Policymakers, researchers, and the public have voiced concerns about the equitable distribution of school funding within and across school districts. The Every Student Succeeds Act (ESSA) requires state education agencies (SEAs) and local education agencies (LEAs) to produce report cards that include “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 (LEA) and each school in the State for the preceding fiscal year.” Elementary and Secondary Education Act of 1965, as Amended Through P.L. 114–95, enacted December 10, 2015, §1111 (h)(1)(C)(x) and (h)(2)(C).