CCD Fiscal Survey

Part C. CCD National Public Education Finance Survey

F.1. Discussion of Items

The NPEFS is the CCD’s annual collection of state-level data about revenues and expenditures for public elementary and secondary education. It is a web-based survey that respondents (SEA CCD Fiscal Coordinators) complete following the account classifications in NCES’s handbook, Financial Accounting for Local and State School Systems: 2003 Edition. Crosswalk software is provided to any state whose chart of accounts differs from these standards. Respondents are also asked to reply to questions in a Data Plan. These responses help us to understand and process the data, and are published in the file documentation on the web.

Data from the NPEFS are used to describe revenues and expenditures for public education, create the state per-pupil expenditure (SPPE) statistic that is used in determining allocations for Title I and other Federal programs, and to compare revenues and expenditures across states and over time.

NPEFS Contents. The NPEFS is intended to present all revenues and expenditures within a state for public elementary and secondary education. The survey’s contents are discussed very generally; more detail is given in the survey form at the end of this document.

Contact Information. The survey asks for the name of the state, the person completing the survey, and his or her telephone number. It also requires certification by an authorized official. This is required because the data are used in Title I allocations.

Revenues. Revenue is an increase in net worth that does not have to be repaid. Total revenue is the sum of revenue from four major sources: local, intermediate, state, and federal. (Not all states have an intermediate revenue source between the state and local levels.) Other sources of revenue (e.g., interest from bonds, sale of school property) are reported but not used in calculating total revenue. Revenues are reported in Revenue sections I through V of the NPEFS.

Expenditures. Expenditure is a decrease in net worth. On the NPEFS, it is reported by function and object. These are reported in Expenditure sections I through XI of the NPEFS.

Function describes the activity for which a service or material object was acquired. The five broad functions in the NPEFS are:

Instruction—activities dealing directly with the interaction between teachers and students;

Support Services—administrative, technical and logistical services that facilitate instruction (e.g., guidance counselors);

Operation of Non-instructional Services—activities providing non-instructional services to students or the community (e.g., food services, community swimming pool);

Facilities Acquisition and Construction—acquiring land and buildings, constructing, remodeling, installing major service systems (e.g., central heating/air conditioning);

Debt Service—servicing long-term debt, payments of principal and interest.

Object describes the service or commodity that is obtained through an expenditure. There are seven major categories in the NPEFS.

Personal Services—Salaries;

Personal Services—Employee Benefits;

Purchased Services: Professional and Technical Services (e.g., architect’s fee), Property Services (example, utilities, cleaning services), and Other Purchased Services (e.g., property insurance, printing costs)

Supplies (items that are consumed or worn out);

Property (e.g., land, buildings, equipment);

Debt-Related Expenditures (e.g., interest on bonds);

Other or unspecified objects.

Expenditure items on the NPEFS are combinations of function and object. For example, the Instruction function includes expenditures for salaries, benefits, purchased services, supplies, property, etc.

Totals are reported for current expenditures and total expenditures (sections V and XI, respectively). Current expenditures are those for day-to-day operation of schools. They exclude debt repayment, capital outlays such as construction, and programs outside the scope of PK–12 education. Total current expenditures include all expenditures.

Exclusions. Section VI of the NPEFS contains the items that are to be excluded in calculating state per pupil expenditure (SPPE). These include such items as tuition or transportation fees paid by individuals, Title I carryover expenditures, and revenues from food services, student activities, summer school, and the sale of textbooks. NCES computes net current expenditure as defined by P.L. 100-297 (section XIII).

Average Daily Attendance (section XIV). This is collected for calculating SPPE for Title I and other program uses. States report average daily attendance as defined by state law; or, absent state law, as defined by NCES.

State Per Pupil Expenditure (section XIV). This is computed by NCES and used for calculating Federal entitlements under title I, Impact Aid, and other Federal programs.

NCES has been asked to add several data items to the NPEFS in order to allow an adjustment in the state per pupil expenditures (SPPE) used in allocating Title I, Impact Aid and other ED grants.  The Department must be able to exclude the ARRA expenditures money from the SPPE, so that they will not affect the allocation process. States are required to track the ARRA revenues separately. These additional items will provide detail to exclude ARRA expenditures from SPPE and to determine how the funds have been spent. The resulting information will report total ARRA expenditures as well as the amount of expenditures for functions such as classroom instruction and school construction. The new data items are:

1. Current expenditures for public elementary-secondary education instruction (function 1000, objects 100-600, 810, and 890)

2. Direct Support, state payments for and on behalf of school districts, not reported above.

3 . Total current expenditures for public elementary-secondary education (functions 1000, 2000, 3100, 3200, objects 100-600, 810, and 890)

4. Current expenditures for community services, adult education and other programs outside of public elementary-secondary education (programs 500, 600, 700, 800).

5. Property expenditures (functions 1000-3200, object 700)

6. School construction expenditures (function 4000, all objects)

7 . Expenditures from ARRA for Title I and Title V, Part A reported under part XII. Exclusions from Current Expenditures for State per Pupil Expenditures. 

F.2. Sample Tables

The sample tables that conclude this Part give an idea of the statistical uses of the National Public Education Finance Survey. The data are reported annually in CCD publications and publications such as the Digest of Education Statistics. The analysis consists of straightforward tabulations of totals and subtotals, percentages, and some ratios.

Table 1.—Revenues and percentage distribution of revenues for public elementary and secondary education, by source and state or jurisdiction: Fiscal year 2005
		Revenues [in thousands of dollars]								Percentage distribution
State or jurisdiction		Total		Local1		State		Federal		Local1	State	Federal
United States2		$487,761,164	3	$214,389,438	3	$228,562,195		$44,809,532		44.0	46.9	9.2
Alabama		5,861,380		1,906,607		3,253,486		701,287		32.5	55.5	12.0
Alaska		1,679,646		418,199		957,820		303,626		24.9	57.0	18.1
Arizona		8,151,688	3	3,301,561	3	3,898,118		952,009		40.5	47.8	11.7
Arkansas		4,034,796		1,235,669		2,349,685		449,442		30.6	58.2	11.1
California		59,481,350		17,588,882		35,234,574		6,657,894		29.6	59.2	11.2
Colorado		6,911,807		3,475,507		2,954,905		481,395		50.3	42.8	7.0
Connecticut		8,015,309		4,527,506		3,062,150		425,653		56.5	38.2	5.3
Delaware		1,376,724		395,278		851,355		130,091		28.7	61.8	9.4
District of Columbia4		1,285,489		1,126,022		†		159,467		87.6	†	12.4
Florida		22,633,476		10,720,541		9,533,209		2,379,726		47.4	42.1	10.5
Georgia		14,726,455		6,848,011		6,466,311		1,412,133		46.5	43.9	9.6
Hawaii4		2,274,165		50,578		1,986,614		236,974		2.2	87.4	10.4
Idaho		1,816,509		576,766		1,043,927		195,816		31.8	57.5	10.8
Illinois		21,281,907		12,683,909		6,758,417		1,839,581		59.6	31.8	8.6
Indiana		11,278,665		5,214,024		5,326,048		738,593		46.2	47.2	6.5
Iowa		4,481,531		2,055,162		2,051,947		374,422		45.9	45.8	8.4
Kansas		4,468,190		1,582,904		2,431,195		454,091		35.4	54.4	10.2
Kentucky		5,379,257		1,671,516		3,049,129		658,612		31.1	56.7	12.2
Louisiana		6,057,201		2,337,820		2,878,017		841,364		38.6	47.5	13.9
Maine		2,308,518		1,135,119		946,282		227,117		49.2	41.0	9.8
Maryland		9,886,032		5,496,485		3,729,271		660,276		55.6	37.7	6.7
Massachusetts		12,735,802		6,525,322		5,442,172		768,309		51.2	42.7	6.0
Michigan		18,365,247		5,776,655		11,043,486		1,545,106		31.5	60.1	8.4
Minnesota		8,687,246		2,069,248		6,050,153		567,845		23.8	69.6	6.5
Mississippi		3,642,050		1,099,730		1,965,158		577,162		30.2	54.0	15.8
Missouri		8,373,954		4,768,959		2,859,179		745,815		56.9	34.1	8.9
Montana		1,293,161		514,077		584,289		194,794		39.8	45.2	15.1
Nebraska		2,800,202		1,633,416		877,246		289,540		58.3	31.3	10.3
Nevada		3,393,152		2,215,988		920,244		256,921		65.3	27.1	7.6
New Hampshire		2,242,384		1,236,214		879,428		126,743		55.1	39.2	5.7
New Jersey		21,738,449		11,331,905		9,450,496		956,048		52.1	43.5	4.4
New Mexico		3,049,760		413,289		2,133,707		502,763		13.6	70.0	16.5
New York		43,649,605		21,682,869		18,768,008		3,198,727		49.7	43.0	7.3
North Carolina		10,446,941		2,760,943		6,552,886		1,133,112		26.4	62.7	10.8
North Dakota		920,566		431,813		340,259		148,495		46.9	37.0	16.1
Ohio		19,912,038		9,633,419		8,752,118		1,526,501		48.4	44.0	7.7
Oklahoma		4,621,537		1,520,859		2,466,399		634,278		32.9	53.4	13.7
Oregon		4,999,669		2,052,095		2,439,989		507,585		41.0	48.8	10.2
Pennsylvania		21,439,695		11,937,783		7,717,500		1,784,412		55.7	36.0	8.3
Rhode Island		1,878,044		1,002,573		725,609		149,862		53.4	38.6	8.0
South Carolina		6,267,520		2,768,595		2,837,312		661,614		44.2	45.3	10.6
South Dakota		1,061,844		526,012		355,969		179,863		49.5	33.5	16.9
Tennessee		6,942,997		3,153,736		2,998,090		791,171		45.4	43.2	11.4
Texas		36,798,422		19,466,061		13,214,827		4,117,534		52.9	35.9	11.2
Utah		3,227,340		1,126,268		1,775,126		325,946		34.9	55.0	10.1
Vermont		1,283,411		97,823		1,090,538		95,050		7.6	85.0	7.4
Virginia		11,990,159		6,292,194		4,871,156		826,809		52.5	40.6	6.9
Washington		9,266,940		2,761,736		5,629,205		875,999		29.8	60.7	9.5
West Virginia		2,779,795		766,318		1,684,324		329,154		27.6	60.6	11.8
Wisconsin		9,432,162		4,036,880		4,789,269		606,013		42.8	50.8	6.4
Wyoming		1,130,977		438,594		585,593		106,791		38.8	51.8	9.4
Other jurisdictions
American Samoa		86,909		1,900		16,589		68,421		2.2	19.1	78.7
Guam		—		—		—		—		—	—	—
Northern Mariana Islands		63,700		799		37,210		25,691		1.3	58.4	40.3
Puerto Rico		3,017,121		130		2,125,381		891,609		#	70.4	29.6
U.S. Virgin Islands		191,280		152,542		0		38,738		79.7	0.0	20.3
— Not available.
† Not applicable.
# Rounds to zero.
1Local revenues include intermediate revenues.
2U.S. totals include the 50 states and the District of Columbia.
3Value affected by redistribution of reported values to correct for missing data items.
4Both the District of Columbia and Hawaii have only one school district each; therefore, neither is comparable to other states. Local revenues in Hawaii consist almost entirely of student fees and charges for services, such as food services, summer school, and student activities.
NOTE: Detail may not sum to totals because of rounding.
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public Education Financial Survey (NPEFS)," fiscal year 2005, Version 1a.

Table 2.—Current expenditures and percentage distribution of current expenditures for public elementary and secondary education, by function and state or
Table 2.—jurisdiction: Fiscal year 2005
	Current expenditures1 [in thousands of dollars]											Percentage distribution
State or jurisdiction	Total		Instruction and instruction-related2		Student support services3		Administration		Operations			Instruction and instruction-related	Student support services	Admin- istration	Operations
United States4	$424,562,095		$279,960,659		$22,106,046		$46,764,972		$75,730,418			65.9	5.2	11.0	17.8
Alabama	5,164,406		3,294,639		257,605		550,433		1,061,728			63.8	5.0	10.7	20.6
Alaska	1,442,269		905,938		90,704		160,337		285,290			62.8	6.3	11.1	19.8
Arizona	6,451,870		4,036,555		359,548		785,494		1,270,274			62.6	5.6	12.2	19.7
Arkansas	3,546,999		2,362,466		160,385		395,658		628,490			66.6	4.5	11.2	17.7
California	50,918,654		34,202,470		2,343,885		6,268,047		8,104,253			67.2	4.6	12.3	15.9
Colorado	5,994,440		3,696,273		260,673		1,029,484		1,008,010			61.7	4.3	17.2	16.8
Connecticut	7,080,396		4,739,477		409,057		704,103		1,227,758			66.9	5.8	9.9	17.3
Delaware	1,299,349		788,243		61,864		176,405		272,837			60.7	4.8	13.6	21.0
District of Columbia6	1,023,952		621,744		52,689		139,016		210,504			60.7	5.1	13.6	20.6
Florida	19,042,877		12,422,342		914,900		1,862,376		3,843,260			65.2	4.8	9.8	20.2
Georgia	12,528,856		8,568,112		586,475		1,313,389		2,060,880			68.4	4.7	10.5	16.4
Hawaii6	1,648,086		1,077,212		181,120		167,654		222,100			65.4	11.0	10.2	13.5
Idaho	1,618,215		1,068,518		90,584		160,089		299,025			66.0	5.6	9.9	18.5
Illinois	18,658,428		11,950,659		1,178,623		2,224,789		3,304,357			64.0	6.3	11.9	17.7
Indiana	9,108,931		5,800,754		404,748		1,064,133		1,839,296			63.7	4.4	11.7	20.2
Iowa	3,808,200		2,512,112		221,575		425,324		649,189			66.0	5.8	11.2	17.0
Kansas	3,718,153		2,375,938		214,352		440,102		687,761			63.9	5.8	11.8	18.5
Kentucky	4,812,591		3,158,984		190,807		482,179		980,621			65.6	4.0	10.0	20.4
Louisiana	5,554,766		3,619,891		242,499		570,091		1,122,285			65.2	4.4	10.3	20.2
Maine	2,056,266		1,440,219		71,837		187,366		356,844			70.0	3.5	9.1	17.4
Maryland	8,682,586		5,819,946		372,285		881,009		1,609,347			67.0	4.3	10.1	18.5
Massachusetts	11,357,857		7,773,472		695,371		1,031,206		1,857,807			68.4	6.1	9.1	16.4
Michigan	16,353,921		10,097,420		1,176,858		2,123,254		2,956,390			61.7	7.2	13.0	18.1
Minnesota	7,310,284		5,083,615		202,668		724,630		1,299,371			69.5	2.8	9.9	17.8
Mississippi	3,243,888		2,095,539		155,281		349,193		643,875			64.6	4.8	10.8	19.8
Missouri	7,115,207	5	4,646,302	5	341,734		760,012		1,367,158			65.3	4.8	10.7	19.2
Montana	1,193,182		773,891		63,976		132,001		223,313			64.9	5.4	11.1	18.7
Nebraska	2,512,914		1,679,381		105,770		266,623		461,140			66.8	4.2	10.6	18.4
Nevada	2,722,264		1,804,602		102,148		355,783		459,731			66.3	3.8	13.1	16.9
New Hampshire	2,021,144		1,371,613		136,131		197,005		316,396			67.9	6.7	9.7	15.7
New Jersey	19,669,576		12,298,586		1,765,683		1,940,819		3,664,488			62.5	9.0	9.9	18.6
New Mexico	2,554,638		1,548,816		252,900		282,543		470,380			60.6	9.9	11.1	18.4
New York	38,866,853		27,783,425		1,296,215		3,477,384		6,309,829			71.5	3.3	8.9	16.2
North Carolina	9,567,000		6,258,405		519,334		1,126,028		1,663,233			65.4	5.4	11.8	17.4
North Dakota	786,870		488,539		32,582		94,779		170,969			62.1	4.1	12.0	21.7
Ohio	17,167,866		10,911,563		1,027,655		2,333,799		2,894,848			63.6	6.0	13.6	16.9
Oklahoma	4,161,024		2,530,263		272,724		467,736		890,301			60.8	6.6	11.2	21.4
Oregon	4,458,028		2,791,001		305,938		629,500		731,590			62.6	6.9	14.1	16.4
Pennsylvania	18,711,100		12,261,431		899,572		2,036,194		3,513,903			65.5	4.8	10.9	18.8
Rhode Island	1,825,900		1,220,392		185,055		159,283		261,170			66.8	10.1	8.7	14.3
South Carolina	5,312,739		3,497,602		366,397		517,064		931,676			65.8	6.9	9.7	17.5
South Dakota	916,563		573,805		50,768		113,788		178,201			62.6	5.5	12.4	19.4
Tennessee	6,446,691	5	4,520,120	5	215,183		588,292		1,123,096			70.1	3.3	9.1	17.4
Texas	31,919,107		20,834,306		1,558,221		3,445,678		6,080,903			65.3	4.9	10.8	19.1
Utah	2,627,022		1,790,045		96,842		250,461		489,674			68.1	3.7	9.5	18.6
Vermont	1,177,478		796,236		85,113		133,150		162,980			67.6	7.2	11.3	13.8
Virginia	10,705,162		7,246,422		508,516		958,018		1,992,206			67.7	4.8	8.9	18.6
Washington	7,870,979	5	5,043,563	5	494,930		896,629		1,435,857			64.1	6.3	11.4	18.2
West Virginia	2,527,767		1,616,037		88,866		244,826		578,038			63.9	3.5	9.7	22.9
Wisconsin	8,435,359		5,604,793		386,464		1,044,702		1,399,400			66.4	4.6	12.4	16.6
Wyoming	863,423		556,980		50,936		97,119		158,388			64.5	5.9	11.2	18.3
Other jurisdictions
American Samoa	58,163		33,830		2,476		4,259		17,597			58.2	4.3	7.3	30.3
Guam	—		—		—		—		—			—	—	—	—
Northern Mariana Islands	58,400		49,229		1,053		4,427		3,691			84.3	1.8	7.6	6.3
Puerto Rico	2,865,945		2,152,924		59,328		113,457		540,235			75.1	2.1	4.0	18.9
U.S. Virgin Islands	137,793		94,849		7,989		17,134		17,822			68.8	5.8	12.4	12.9
— Not available.
1Include instruction, instruction-related, support services, and other elementary/secondary current expenditures, but exclude expenditures on capital outlay, other
programs, and interest on long-term debt.
2Include salaries and benefits for teachers, teaching assistants, librarians and library aides, in-service teacher trainers, curriculum development, student
assessment, technology, and supplies and purchased services related to these activities.
3Include attendance and social work, guidance, health, psychological services, speech pathology, audiology, and other student support services.
4U.S. totals include the 50 states and the District of Columbia.
5Value affected by redistribution of reported values to correct for missing data items.
6Both the District of Columbia and Hawaii have only one school district each; therefore, neither is comparable to other states.
NOTE: Detail may not sum to totals because of rounding.
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public Education Financial Survey (NPEFS)," fiscal year 2005, Version 1a.

F.3. Survey Form

This Part included a printout of the NPEFS web form because the survey form includes definitions of the items and is more usable for this survey than the record layout would be. Refer to PDF files of National Public Education Finance Survey, labeled OMB CCD, Part F3.

SECTION 8

XVI. Expenditures from the American Recovery and Reinvestment Act of 2009 [Include expenditures for the fiscal year from funds received (either directly or through other agencies) from the ARRA funds.]	Current Amount	Flag
1. Current expenditures for public elementary-secondary education instruction [Include function 1000, objects 100-600, 810, and 890]
2. Direct Support, state payments for and on behalf of school districts, not reported above
3. Total current expenditures for public elementary-secondary education [Include functions 1000, 2000, 3100, 3200, objects 100-600, 810, and 890]
4. Current expenditures for community services, adult education and other programs outside of public elementary-secondary education [Include programs 500, 600, 700, 800].
5. Property expenditures [Include functions 1000-3200, object 700].
6. School construction expenditures [Include function 4000, all objects].
7. Expenditures from ARRA for Title I and Title V, Part A reported under part XII. Exclusions from Current Expenditures for State per Pupil Expenditures.