You may well have already caught this, but one of the provisions of ESSA is that districts now have to report school-by-school spending to the state (and release it publicly). States have been wrestling with how to make that happen, but it starts this school year. There's a decent EdWeek Q&A on this which raises some key points on how this might be messy.
We haven't yet seen how DESE will report this in Massachusetts, but there's been work going on to clear and clean up reporting to them by districts. But, as I said, this may be a bit messy.
Interesting that some states may require parental donations; Massachusetts is not, but my, wouldn't that be interesting!