School Finance: Chapter 70 Program
Compliance With Net School Spending Requirements
The Commonwealth's school finance statute, Chapter 70 of the General Laws, establishes an annual "net school spending" requirement for each Massachusetts school district. Failure to comply with this requirement may result in non-approval of a municipality's tax rate, enforcement action by the Attorney General, or loss of state aid.
Detailed data about prior year expenditures and current year budgets are submitted annually on each school district's End-of-Year Pupil and Financial Report. Once a district's information has passed ESE review, its compliance report is published on this website.