LM Feb 2024

Can ISBE Complete the SLFS for My District? Approximately 65% of school districts in Illinois used the ISBE Online Tool, located in the ISBE Web Application Security (IWAS) system, to complete the FY 2023 Site-Based Expenditure Report. Districts that use this tool upload year-end general ledger data and calculate the per-pupil expenditures entirely within IWAS. Most districts that use this tool provide ISBE with sufficient data for ISBE to complete the SLFS report on their behalf. Districts that use the ISBE Online Tool for the FY 2024 site-based report and meet certain criteria will not have to prepare a separate FY 2024 SLFS report. Specifically, ISBE can complete this report for districts that use the Online Tool and: 1. Upload expenditure accounts with the dimension of fund, function, and object. 2. Record expenditures in accounts that are broadly consistent with the state’s chart of accounts (e.g., Illinois Administrative Code Title 23, Part 100). Some districts use pre-defined reporting procedures within their accounting software to generate the annual site-based report; other districts have their own process for calculating the required figures. These districts, along with Online Tool users that do not meet the criteria above, do not provide ISBE with raw expenditure data in the required format and therefore must separately submit FY 2024 SLFS data to ISBE. ISBE staff hosted an information webinar about SLFS on January 23. The webinar recording and presentation materials are available for review. ISBE expects to release additional resources, including a guidance document, reporting timelines, and other webinars, this spring. All resources will be announced via the ISBE Weekly Message and made available on ISBE’s site-based webpage. The FY 2024 SBER collection window will open on July 1 and close on August 30. Perhaps your district has not used the ISBE Online Tool to complete the site-based report in the past; if so, FY 2024 offers a great opportunity to make this change! Districts that are interested in learning more may set up an appointment to speak with ISBE’s site-based team by emailing site-based@isbe.net. Looking Ahead to the 2024 Reporting Process

Want to learn more? To view the recording of ISBE’s information webinar on SLFS: Click Here Click Here To view presentation materials:

states have the flexibility to align data collection procedures with their existing ESSA per-pupil reporting. Illinois’ Action Plan ISBE intends to align the SLFS report with existing site based expenditure collection systems. Therefore, SLFS is required for all districts that currently submit SBER (e.g., public school districts) and for the same population of schools that are included in each district’s site-based report. Entities such as Regional Offices of Education or special education cooperatives are not required to submit SLFS data. All states must report SLFS data for each public school district for fiscal years 2022–24. ED will allow states to submit previously collected ESSA per-pupil expenditure data for FYs 2022 and 2023. This means that no action is required of any school district for these reporting years. Beginning in FY 2024, ISBE must submit SLFS data for all public school districts in the state. In some cases, ISBE will be able to report on behalf of districts; in other cases, districts must complete this new report independently.

To listen to IASA’s podcast on SLFS: Click Here

17 LM February 2024