Skip to main content
California Department of Education Logo

ESSA Per-Pupil Expenditure (PPE) Reporting

Every Student Succeeds Act (ESSA) Per-Pupil Expenditure (PPE) reporting information and guidance, including frequently asked questions and links to resources.


The Elementary and Secondary Education Act of 1965 (ESEA), as reauthorized by the Every Student Succeeds Act (ESSA), requires state educational agencies (SEAs) and their local educational agencies (LEAs) to prepare and publish annual report cards that contain specified data elements, including LEA and school-level per-pupil expenditures (PPE). Although California LEAs already collect and report on most of the required report card data elements, including LEA-level expenditures, they are not currently collecting or reporting school-level expenditures to the state. Although there is currently nothing in federal law or federal regulations that requires SEAs to develop a standard methodology for calculating PPE, the California Department of Education (CDE) recognizes the need to provide support to LEAs on implementing this new reporting requirement. To that effect, CDE created a web-based application to assist LEAs in collecting and reporting the required data.

ESSA-PPE Application

The ESSA-PPE web-based application will be available for use between December and March of each year. LEAs will receive log in information in December. If your LEA has not received its log in information by the end of December please contact us at


No further webinars are scheduled, please see the recording below for the most recent webinar.


2022-23 ESSA Per-Pupil Expenditures Reporting Application External link opens in new window or tab. (Video; 40:06)

Presentation Slides

2022-23 ESSA Per-Pupil Expenditure Reporting Presentation Slides (PPTX)


Frequently Asked Questions
Answers to frequently asked questions regarding the ESSA PPE reporting requirement.

The Every Student Succeeds Act Per-Pupil Expenditure Reporting Requirement
August 1, 2018 letter providing information and guidance to LEAs regarding the Every Student Succeeds Act (ESSA) per-pupil expenditure reporting requirement.

ESSA Per-Pupil Expenditure Data Files
Web page to download data for prior year collection period.

Other Resources

Text of the Elementary and Secondary Education Act (ESEA) as amended by ESSA External link opens in new window or tab. (PDF)

U.S. Department of Education ESSA Report Card Nonregulatory Information External link opens in new window or tab. (PDF)

Questions:   Financial Accountability & Information Services | | 916-322-1770
Last Reviewed: Wednesday, February 21, 2024