This document provides state education agency (SEA) leaders with a systematized approach to identifying and defining elements, major tasks, and deliverables for conducting a meaningful resource allocation review (RAR). Based on the findings of an intensive four-year design process, field research, and recommendations from the pilot audit of the RAR process conducted by the U.S. Department of Education, this document: (1) offers education leaders at the state and local level with concrete examples of resource inequities; (2) presents considerations for decision-making around resources, and (3) proposes ways to reduce the burden on LEAs and schools by streamlining the RAR completion process.