Massachusetts General Laws
Chapter 70 - School Funds and State Aid for Public Schools
Section 9 - Reports on Expenditures and Staffing for Foundation Categories

Section 9. Each school district shall report district and school level data to the commissioner, in a form and manner prescribed by the commissioner, on expenditures and staffing for each foundation category. The reports shall provide actual spending for each foundation category. The reports shall be made publicly available on the department's website.