The provisions in the Every Student Succeeds Act (ESSA) reauthorization of the Elementary and Secondary Education Act (ESEA) include (1) the requirement for states to periodically review resource allocation in local education agencies (LEAs) serving a significant number of schools identified for comprehensive support and improvement (CSI), targeted support and improvement (TSI), and additional targeted support and improvement (ATSI) and (2) the requirement that CSI and ATSI plans both identify and address local resource inequities. ESSA requires states to periodically review resource allocation to support school improvement in schools that qualify for comprehensive and targeted support. In 2019, the Resource Allocation Review Community of Practice (RAR CoP) of the United States Department of Education (the Department) provided a useful foundation. The RAR CoP calls upon state agencies to connect the additional resource inequity provisions outlined in ESSA and align resource allocation reviews with the comprehensive school improvement. Building on the guidance offered by the RAR CoP, Utah, with the support of WestEd's Region 15 Comprehensive Center (R15CC), was among the first states to design and implement an RAR process. This report shares some discoveries and lessons learned during the design and implementation process.