Our office hours offerings are back!


IWAS will be open for FY 2024 Site-Based Financial Reporting from July 1 to August 16. Edits to SBER submissions may be made until August 30. SLFS is due by November 1.

OFFICE HOURS to discuss Site-Based Financial Reporting with the ISBE team are available May - August. To sign up for a slot, visit calendly.com/site-based​.

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Site-Based Expenditure Reporting (SBER), a provision of the Every Student Succeeds Act, mandates that Local Education Agencies (LEAs) report personnel and non-personnel expenditures for both site-specific and district-centralized expenditures. These expenditures are represented at the site-level and must be disaggregated by source of funds (federal vs. state/local).

School-level financial reporting requirements are expanding in 2024 to include the School-Level Finance Survey (SLFS). The National Center for Education Statistics has administered the SLFS as an optional data collection since 2014. However, in 2023 the federal Office of Management and Budget made the survey mandatory for all states for fiscal years 2022 through 2024. SLFS is similar to SBER in that it summarizes current expenditure data at each school; however, it does so at a greater level of detail. Expenditures in the SLFS are disaggregated by certain functions and objects as well as source of funds. The Site-Based Financial Reporting webpage provides guidance and resources to support LEAs in completing both the School-level Finance Survey and the Site-Based Expenditure Report.

 How do I collect and submit Site-Based Expenditure Reporting data?

 Community Financial Meeting Toolkit

In partnership with the Region 9 Comprehensive Center and the West 40 Intermediate Service Center, ISBE is pleased to share the Community Financial Meeting Toolkit (CFMT), a new set of resources for engaging communities in financial decisions vital to the health of schools and students. The CFMT materials leverage real data on district finances and student outcomes, allowing school leaders and stakeholders to participate in informed discussions around student equity and financial planning. While the toolkit provides a general structure for the conversation, districts are encouraged to tailor the materials to fit their district’s local context and effectively communicate their story.  The toolkit includes: 

Any questions about the Community Financial Meeting Toolkit​ can be directed to Luke Corry at LCORRY@isbe.net or Isabel Monaghan at IMONAGHA@isbe.net. ​

 Archived Resources

2023 SBER Resources

  • FY 2023 Site-Based Expenditure Reporting Guidance​PDF Document(Released 6/1/2023)

  • ​The fiscal year 2023 Site-Based Expenditure Reporting submission window will be July 3 - August 17. Edits to submissions may be made until August 31, 2023.
  • Updated FY 2023 resources, including ​the FY 2023 reporting guidance, are now available​.​​​
  • Site-Based Expenditure Reporting: FY 2023 Guidance Overview and Highlights

2022 SBER Resources

2021 SBER Resources

2020 SBER Resources

2019 SBER Resources

2018 SBER Resources

2017 SBER Resources

* * * This page has been archived. The content on this page may no longer be in effect. * * *

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