Publication Date


Document Type


First Advisor

Creed, Benjamin M.

Degree Name

Ed.D. (Doctor of Education)

Legacy Department

Department of Leadership, Educational Psychology and Foundations (LEPF)


This dissertation examines the policy requirement of site-based expenditure reporting which is a requirement of the newest reauthorization of the Elementary and Secondary Education Act of 1965, the Every Student Succeeds Act. For the first time, the federal government has required school districts to report site-level expenditure data publicly. In Illinois, the tool used to meet this federal reporting requirement is Site-Based Expenditure Reporting. In this study, I focus on how school finance leaders understand, process, and implement the site-based expenditure reporting requirement while considering concepts of equity and adequacy. Sensemaking theory offers a helpful conceptual lens for understanding how school finance administrators are likely to respond to institutional reform requirements when concepts of equity and adequacy come into plan. Finally, this dissertation concludes with a sample lesson module on Site-Based Expenditure Reporting for the Chief School Business Office educational endorsement program.


112 pages




Northern Illinois University

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In Copyright

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