The Every Student Succeeds Act (ESSA) gives state leaders two new tools for promoting resource equity: school-level spending data and resource allocation reviews. To make the requirement for school-level spending data meaningful, board members should ask their state education agency three questions about how they plan to calculate and report the data: (1) Will there be statewide rules that all districts must follow in calculating the financial data?; (2) How will central office expenditures be treated?; and (3) How will the data be reported? To clarify how state education agencies will implement this requirement, board members should ask six questions: (1) What educational resources will the resource allocation reviews in their state include?; (2) What is the goal when allocating resources?; (3) What funding sources will be included in the resource allocation review?; (4) How will the state education agency ensure that its own resource allocation review is meaningful?; (5) How will the state education agency ensure that districts' resource allocation reviews are meaningful?; and (6) How will inequities identified in resource allocation reviews be addressed?