The Every Student Succeeds Act (ESSA) requires that state education agencies (SEAs) conduct periodic resource allocation reviews (RARs) in districts that serve low-performing schools. The mandate represents a new opportunity for states and districts to examine the connection between resource allocation and academic outcomes, but the language of the law may leave state agencies unsure of their role in this process. This document offers a step-by-step guide that SEA leaders can use when conducting their RARs: (1) SEA Leaders Prepare for the RAR; (2) SEA Leaders Assemble Data and Conduct Base Analyses; (3) SEA Leaders Share Data with LEA Leaders; (4) SEA Leaders Administer Discussion Protocol; and (5) Additional SEA follow-up to increase overall effectiveness of the RAR.