Our nation spends approximately $650 billion per year on our K-12 education system. To understand how those dollars impact students, we need to examine spending where it reaches them: at the school level. The document, developed by the National Center, describes a national data archive that uses all elements of Interstate Financial Reporting (IFR) system, to present the school-by-school expenditure data required by the Every Student Succeeds Act (ESSA). The School Spending Data Archive further controls for methodological differences between states by adjusting school-by-school per-pupil figures to reflect a set of standardized expenditures.