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Introducing ACES: Attribute Central Expenditures to Schools

ACES is a tool designed to help school districts and states attribute their centrally held expenditures to schools, improving resource equity.

Is your district equitably allocating resources to schools? The financial reporting regulation in the Every Student Succeeds Act (ESSA) aims to help answer this question, but calculating per-pupil actual expenditures by school can be tedious and time-consuming because of legacy accounting practices that lack school-level detail. For many districts, isolating their centrally-held funds from their total district expenses requires countless hours and resources outside of their current systems.

With impending ESSA requirements afoot, many districts need a way to better satisfy the per-pupil expenditure reporting requirements. Allovue and the Education Resource Strategies (ERS) non-profit are proud to answer that call with ACES, your dedicated tool for attributing centrally-held expenditures to schools. ACES makes it easy for your district to get ahead of ESSA finance reporting requirements by creating attribution rules that make sense for your district’s needs.

Using ACES, districts and states can answer these two crucial ESSA reporting questions:
  1. How are expenditures divided across the three main expense level types in the district – those that are accounted for directly at schools, accounted for centrally but take place at schools, and purely central expenses?

  2. How do different approaches to attributing centrally-held funds affect the per-pupil spending variation across schools?

ACES is a cloud-based tool used to calculate and analyze the breakdown of expenditures at and across district schools, enabling districts to accurately attribute out of centrally-reported funds to schools. Its user-friendly web interface makes ACES accessible from anywhere and its import/export functionality makes creating ESSA-compliant reports fast and easy.

ACES can also account for non-financial metrics such as square footage and FTE to make district expenditure reporting accurate and ensure it accounts for all categories.

ACES will show how dollars are flowing to students today in order to facilitate community conversations about resource inequity. With information at your fingertips, districts will have new opportunities to better distribute resources so every student has what they need to succeed.

States creating custom attribution rules for districts can also use ACES to test decisions as they refine their approach to reporting per-pupil expenditures.

How does ACES work?

Upload your general ledger accounts data, chart of accounts, and non-financial metrics into ACES to isolate your centrally purchased personnel, goods, and services. Using common or custom attribution rules, ACES’ step-by-step instructions will allow you to see the fully attributed per-pupil expenditures across schools in your district or state.

Keep an ace up your sleeve! Download our ACES FAQs here.

ACES will simplify the ESSA reporting requirements for districts large and small, enabling you to improve resource equity and maximize student success at the school level. Want more information about ACES? Visit to learn more or contact us at to schedule a demo.