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The Evidence-Based Funding (EBF) for Student Success Act requires each Organizational Unit (school districts, laboratory schools, Regional Offices of Education, and Intermediate Service Centers) to complete an annual spending plan. A primary goal of the EBF Spending Plan is to make resource allocation decisions, especially those in service of identified student groups, more readily accessible to schools and stakeholders.

Please direct questions to​​​​​​

 EBF Spending Plan Template (For Review)

​In consultation with an advisory group, ISBE has redesigned the EBF Spending Plan. It will appear as a new tab in the annual district budget form beginning in FY 2024. Organizational Units that do not submit a budget form to ISBE will complete the spending plan via a standalone template like the one provided below. ISBE is making the template available now so that Organizational Units can get familiar with the new format. It is for review only and is not meant to be submitted to ISBE. Final templates will be distributed in May.

Many questions in the revised plan are consistent with prior spending plans. The primary change is the addition of the "Cost Factor Table" in Part II of the spending plan. This table will allow Organizational Units to communicate planned investments with Tier Funding. (Optionally, they may also indicate total planned spending from all revenue sources.)  Additional resources, including a webinar, guidance document, and updated website content, will be available this spring.

Instructions and context are provided throughout the spending plan. There is also a table at the bottom of the template that allows users to determine if all required questions have been completed. Additionally, leaders can learn more about the advisory group's work to redesign the plan by reading the article linked below from IASBO's Spring 2023 UPDATE Magazine. Questions can be directed to eb​

EBF Spending Plan Outline

105 ILCS 5/18-8.15 contains three requirements for the spending plan. Within the plan, Organizational Units must describe 1) how they will achieve student growth and make progress toward state education goals, 2) their intended use of state dollars, and 3) the intended use of state funding attributable to special education costs and students who are English learners or low-income. Accordingly, the EBF Spending Plan is organized in three parts that address these statutory requirements.

  • Part I contains two questions. Organizational Units are asked to provide a summary of strategic goals for student success and to indicate strategies for achieving them.
  • Part II provides a summary of key EBF statistics for the Organizational Unit. The figures are intended to inform spending plan responses for the current year. (Distributions for the current year are not known at the time the budget form is released.) The questions in Part II allow Organizational Units to indicate the data they reviewed and the stakeholders with whom they consulted as they developed their plans. They must also select priority investments made with Base Funding Minimum dollars. Finally, districts that receive at least $5,000 in Tier Funding must indicate how they intend to allocate these new dollars. Instructions are provided within the template, and additional instructions will be provided in a guidance document later this spring.
  • Part III addresses the statutory requirement to describe planned investments for funds that are specifically allocated within EBF to meet the needs of students from low-income backgrounds, English learners, and students with disabilities. Organizational Units select or describe planned investments for each student group and have the option to include dollar amounts and additional narrative context.​

 EBF Adequacy Target Cost Factor Definitions Guide

  • The EBF Cost Factors – A Framework for Describing Investments
    The EBF Spending Plan contains several questions that ask Organizational Units to indicate planned investments with state funds. Rather than providing a list of general investment categories, the FY 2024 EBF Spending Plan uses the funding formula’s 34 cost factors as a framework for describing planned investments. These investment categories represent common drivers of district spending, such as costs related to staffing, substitutes, central office services, special education programming, etc. The inclusion of the cost factors as a framework for describing investments is meant to increase awareness of how the funding formula determines adequacy and inform productive local dialogue about resource allocation.

    The 34 cost factors represent possible -- but not required -- investment categories. EBF is an unrestricted funding source except for the funds provided for English learners, special education, or low-income students. Additionally, the cost factors do not account for all district expenditures. Certain high-cost items, such as food service or transportation expenditures, are not represented by any cost factor. In cases where the cost factors do not align with planned expenditures, users may indicate “Other” and provide brief narrative context. See below for the statutory definitions for each cost factor. Additional guidance on this topic will be provided later this spring.​


​​District and school leaders seeking to learn more about their district's EBF allocations for FY 2024 may find these resources helpful.

District and school leaders seeking to learn more about potential investments for student success may find these resources helpful.




FY 2021 EBF Spending Plan:


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