Form F-33 Survey of Local Government Finance (School Systems)

F-33 (2010)

OMB No. 0607-0700: Approval Expires 07/31/2012
U.S. DEPARTMENT OF COMMERCE

F-33

FORM
(2-11-2011)

RETURN
TO

FAX to
EFSS Branch at 866-394-0138

Economics and Statistics Administration

U.S. CENSUS BUREAU

2010 ANNUAL SURVEY OF LOCAL GOVERNMENT FINANCES

School Systems

In correspondence pertaining to this report,
please refer to the Census File Number above
your address.

(Please correct any error in name, address, and ZIP Code)
Please note that this is a national form that applies to governments with wide differences in the size of their service areas, the amount of population
served, and the extent and complexity of their financial accounts. This form has been approved by the Office of Management and Budget (OMB)
and has been given the number 0607-0700. Please note that we have displayed this number in the upper right hand corner of this form. Display of
this number confirms that we have approval from OMB to conduct this survey. If this number was not displayed, we could not request your
participation in this survey. We estimate public reporting burden for this collection of information to vary from 1.5 to 2.5 hours per response, with an
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AMSD-3K138, Washington, DC 20233. You may e-mail comments to [email protected]; use "Paperwork Project 0607-0700" as the subject.

NOTE

➙

Please read the instructions on pages 6 through 8 before completing this form.

Reference numbers pertain to revenue and expenditure codes contained in Financial Accounting for Local and State
School Systems, National Center for Education Statistics, 2009.

Part I

Amount
Omit cents

REVENUE

Section A – FROM LOCAL SOURCES

TØ6

1. Property taxes (1110, 1140)
TØ9

2. General sales or gross receipts tax (1120)
T15

3. Public utility taxes (1190)
T4Ø

4. Individual and corporate income taxes (1130)
T99

5. All other taxes (1190)
TØ2

6. Parent government contributions (dependent school systems only – 1200)
D23

7. Revenue from cities and counties (1200, 1320, 1330, 1420, 1430, 1960, 2100, 2200, 2800)
8. Revenue from other school systems (within state – 1321, 1421, 1951;
out of state – 1331, 1350, 1431, 1952)

D11

AØ7

9. Tuition fees from pupils, parents, and other private sources (1310, 1340)
AØ8

10. Transportation fees from pupils, parents, and other private sources (1410, 1440)
A11

11. Textbook sales and rentals (1940)
AØ9

12. School lunch revenues (1600)
A13

13. District activity receipts (1700)
A2Ø

14. Other sales and service revenues (1800)
A4Ø

15. Rents and royalties (1910)
U11

16. Sale of property

USCENSUSBUREAU

Part I

Amount
Omit cents

REVENUE – Continued

Section A – FROM LOCAL SOURCES – Continued

U22

17. Interest earnings (1500)
U3Ø

18. Fines and forfeits
U5Ø

19. Private contributions (1920)
U97

20. Miscellaneous other local revenue (1980, 1990)
CØ1

Section B – FROM STATE SOURCES (3100, 3200, 3800)
1. General formula assistance

CØ4

2. Staff improvement programs
CØ5

3. Special education programs
CØ6

4. Compensatory and basic skills attainment programs
CØ7

5. Bilingual education programs
CØ8

6. Gifted and talented programs
CØ9

7. Vocational education programs
C1Ø

8. School lunch programs
C11

9. Capital outlay and debt service programs
C12

10. Transportation programs
C13

11. All other revenues from state sources
Section C – FROM FEDERAL SOURCES THROUGH THE STATE GOVERNMENT (4200, 4500)

C14

1. Title I
C15

2. Children with disabilities – IDEA
C16

3. Math, science, and teacher quality
C17

4. Safe and drug-free schools
C19

5. Vocational and technical education
C25

6. Child nutrition act – exclude commodities
B11

7. Bilingual education
C2Ø

8. All other federal aid through the state
Section D – FROM FEDERAL SOURCES DIRECTLY (4100, 4300, 4700, 4800)

B1Ø

1. Impact aid (Public Law 81–815 and Public Law 81–874)
B12

2. Indian education
B13

3. All other direct federal aid
CONTINUE WITH PART II ON PAGE 3
Page 2

FORM F-33 (2-11-2011)

Part II

CURRENT OPERATION EXPENDITURE

Section A – ELEMENTARY-SECONDARY
EDUCATION INSTRUCTIONAL
PROGRAMS – PREKINDERGARTEN
THROUGH GRADE 12

Salaries only
(Object series 100)

Employee benefits only
(Object series 200,
except 240)

(1)

TOTAL (ALL current
operation objects)

(2)

(3)

Z33

V1Ø

E13

V11

V12

E17

V13

V14

EØ7

V15

V16

EØ8

V17

V18

EØ9

6. Support services, operation and
maintenance of plant (2600)

V21

V22

V4Ø

7. Support services, student transportation
(2700)

V23

V24

V45

8. Business/central/other support services
(2500 and 2900)

V37

V38

V9Ø

V29

V3Ø

E11

V32

V6Ø

1. Instruction (1000)
2. Support services, pupils (2100)
3. Support services, instructional staff (2200)
4. Support services, general administration (2300)
5. Support services, school administration (2400)

Section B – ELEMENTARY-SECONDARY
NONINSTRUCTIONAL PROGRAMS
9. Food services (3100)
10. Enterprise operations (3200)

V65

11. Other
Section C – NONELEMENTARY-SECONDARY
PROGRAMS

V7Ø

12. Community services (3300)
V75

13. Adult education
V8Ø

14. Other
Section D – EXHIBITS OF SELECTED ITEMS REPORTED ABOVE
IN II-A AND II-B

V91

15. Payments to private schools (object 563)
V92

16. Payments to charter schools (object 566)
Z35

17. Teacher salaries – Regular education programs (program 100)
Z36

18. Teacher salaries – Special education programs (program 200)
Z37

19. Teacher salaries – Vocational education programs (program 300)
Z38

20. Teacher salaries – Other education programs (program 400)
V93

21. Textbooks (function 1000, object 640)

Part III

CAPITAL OUTLAY EXPENDITURES

Amount
Omit cents
F12

1. Construction (object 450)
G15

2. Land and existing structures (objects 710, 720)
CONTINUE WITH PART III ON PAGE 4
FORM F-33 (2-11-2011)

Page 3

Part III

CAPITAL OUTLAY EXPENDITURES – Continued

Amount
Omit cents
KØ9

3. Instructional equipment (object 730, function 1000)
K1Ø

4. All other equipment (object 730, functions 2000, 3000, 4000)
6. IV
Part

OTHER EXPENDITURES BY LOCAL EDUCATION AGENCY

Z32

1. Total salaries and wages (object 100 – ALL functions)
Z34

2. Total employee benefit payments (object 200 – ALL functions)
Q11

3. Payments to other school systems (objects 511, 512, 561, 562, 564, 565, 567, 591, 592)
L12

4. Payments to state governments (object 569)
M12

5. Payments to local governments (object 920)
Ι86

6. Interest on school system indebtedness (object 832)

Part V

STATE PAYMENTS ON BEHALF OF THE LOCAL EDUCATION AGENCY
(Revenue source code 3900)

C38

1. For employee benefits
C39

2. All other (textbooks, school bus purchase, etc.)

Part VI

19H

DEBT

Section A – LONG TERM – Term of more than one year
1. Outstanding at beginning of the fiscal year
21F

2. Issued during fiscal year (revenue code 5110)
31F

3. Retired during fiscal year (object 831)
41F

4. Outstanding at end of fiscal year (line 1 plus line 2 minus line 3)
61V

Section B – SHORT TERM – Term of one year or less
1. Outstanding at beginning of fiscal year

66V

2. Outstanding at end of fiscal year

Part VII

CASH AND INVESTMENTS HELD AT END OF FISCAL YEAR
Funds

Type of asset

Debt service
WØ1

Bond

Other

W31

W61

Cash and deposits (include CD’s and security holdings)

Part VIII

FALL MEMBERSHIP – October 2009

Membership
V33

Enter the count of pupils enrolled on the school day closest to October 1, 2009

Part IX

SPECIAL PROCESSING ITEMS
Item

Code

1. Student fees, nonspecified

A15

2. Census local, NCES state revenue

TØ7

3. Census state, NCES local revenue

C24

Amount

CONTINUE WITH PART IX ON PAGE 5
Page 4

FORM F-33 (2-11-2011)

Part IX

SPECIAL PROCESSING ITEMS – Continued
Item

Code

4. State revenue, nonspecified

C35

5. Federal revenue, nonspecified

C36

6. State payment on behalf of the LEA, instruction employee benefits

J13

7. State payment on behalf of the LEA, pupil support services employee benefits

J17

8. State payment on behalf of the LEA, instructional staff support employee benefits

JØ7

9. State payment on behalf of the LEA, general administration employee benefits

JØ8

10. State payment on behalf of the LEA, school administration employee benefits

JØ9

11. State payment on behalf of the LEA, operation and maintenance of plant
employee benefits

J4Ø

12. State payment on behalf of the LEA, student transportation employee benefits

J45

13. State payment on behalf of the LEA, business/central/other employee benefits

J9Ø

14. State payment on behalf of the LEA, other employee benefits

J1Ø

15. Support services expenditures, nonspecified

V85

16. Equipment expenditure, nonspecified

K11

17. Own retirement system transfer, instruction

J12

18. Own retirement system transfer, support services

J11

19. Federal revenue on behalf of school system

B23

20. State payment on behalf of the LEA, instructional nonbenefits

J14

21. State payment on behalf of the LEA, support services nonbenefits

J96

22. State payment on behalf of the LEA, noninstructional programs nonbenefits

J97

23. State payment on behalf of the LEA, nonelementary-secondary programs

J98

24. State payment on behalf of the LEA, capital outlay

J99

Part X

Amount

ARRA FUNDS
(Exhibits of selected items reported in Sections I-C,
II-A, II-B, and III)

1. ARRA revenues – Title I

HR1

2. ARRA expenditures – Current operation expenditures for elementary-secondary
education programs (objects 100–600, 810, 820, and 890 for functions 1000, 2000,
3100, and 3200)

HE1

3. ARRA expenditures – Capital outlay expenditures (objects 700, 710, 720, and 730
for functions 1000, 2000, 3100, and 3200, and ALL objects for function 4000)

HE2

Remarks – Please use this space for any explanation that may be essential in understanding your reported data.
If additional space is required, please attach a separate sheet.

FORM F-33 (2-11-2011)

Page 5

BASIC INSTRUCTIONS AND SUGGESTIONS
FINAL AUDITED FIGURES ARE UNNECESSARY. If substantially accurate
figures can be supplied on a preliminary basis, please do not
delay submitting this report.
1. INCLUDE the unduplicated revenues and expenditures from all funds:
a. General fund
b. Special revenue funds
c. Federal projects funds
d. Debt service fund

e. Capital projects funds
f. Food service fund
g. District activity funds

2. EXCLUDE transfers of monies between funds, agency transactions,
transactions of private trust funds, purchase of commodities, and
purchase of securities for investment purposes.
3. In cases where revenues were not received, no expenditures made, or no
debt or assets, report "0" for the items. Please describe the basis of any
estimates or prorations used to report amounts requested on this form in the
"Remarks" section.
4. For help with questions, contact the Educational Finance and Special
Statistics Branch of the U.S. Census Bureau at 1–800–622–6193 or
[email protected].
Part I – REVENUE
Section A – FROM LOCAL SOURCES
Lines 1–5. Independent school districts should report their tax receipts
here. Line 1 (property taxes) will be applicable to most independent
school districts. Lines 2 through 5 will be applicable to only a relatively
small number of districts. Taxes reported here should be those which
the district has the power to levy. State taxes and state property tax
relief payments should be excluded here and reported instead in
section B. Include current and delinquent tax revenues and penalties.
Line 6. Dependent school systems should report their tax receipts and
any other amounts appropriated by their parent government on line 6
(Census code T02).
Line 7. Report taxes for education levied by separate county and city
governments and transferred to the school system. Include monies
received from debt issued in the name of a local (nonschool system)
government and transferred to the school system. Regional school
systems should report assessments received from cities and towns here.
Assessments received from independent school districts should be
reported on line 8.
Line 8. Report payments received from other school systems, both
within and outside the state, for tuition, transportation, and other
services (such as purchasing and data processing). Regional school
systems should report assessments received from independent school
districts here. Assessments received from cities and towns should be
reported on line 7.
Lines 9–14. Report all student fees on these lines. Gross receipts from
sale of school breakfasts, lunches, and milk (from students, teachers,
adults, but not from state or federal funds) should be entered on line 12.
Gross district activity receipts for those funds under control of the
custodian of district funds should be included on line 13. Revenues from
other sales and services, including community services activities should
be entered on line 14. Report in Part IX the amount of any student fee
that cannot be reported because the fee covers more than one of the
items on lines 9 through 14, such as lump sum fees for both tuition and
transportation.
Line 15-20. Include revenues received from allowing temporary
possession or granting rights to the use of school district buildings, land,
or other properties on line 15. Report amounts received from sale of real
property, buildings (and improvements to them), land easements,
rights-of-way, and other capital assets (buses, automobiles, etc.) on
line 16. Include interest earnings from all funds held by the school system
on line 17. Report revenues from penalties imposed for violations of law
on line 18. Report gifts of cash or securities from private individuals or
organizations on line 19. Report receipts from refunds of prior year
expenditures and other revenue from local sources not provided for
elsewhere on line 20. Report in Part VI the amount of monies from debt
issuances.
Section B – FROM STATE SOURCES
Include all state payments made directly to the local
education agency. Exclude state payments made on behalf
of the local education agency and report instead in Part V.
Line 1. Include revenue from general noncategorical state assistance
programs such as foundation, minimum or basic formula support,
principal apportionment, equalization, flat or block grants, and state
public school fund distributions. Also include state revenue dedicated
from major state taxes, such as income and sales taxes. Revenues from
minor state taxes should be included on line 11.
Page 6

Line 2. Report revenues from programs designed to improve the quality and
quantity of local education agency staff. Examples include additional teacher
units, teacher benefits, retirement and social security paid directly to local
education agencies, mentor teachers, teacher induction, staff development
contracts and stipends, career ladder contracts, in-service training, health
insurance, principal leadership, teacher quality contracts, and salaries for
specific types of instructional and support staff (other than for staff directly
associated with the programs described on lines 3 through 10).
Line 3. Enter revenues for the education of physically and mentally disabled
students.
Line 4. Include revenues from state compensatory education for "at risk" or
other economically disadvantaged students, including migratory children
(unless bilingual – see line 5) and orphans. Also include amounts from state
programs directed toward the attainment of basic skills. Include categorical
education excellence and quality education programs that provide more than
staff enhancements – such as materials, resource centers, and equipment.
Programs that focus on staff should be reported on line 2.
Lines 5–10. Enter state revenues for the type of program indicated. Include
career education programs on line 7; school lunch matching payments on line
8; school construction, building aid, and interest and principal payments on
line 9; and bus driver salaries and bus replacements on line 10.
Line 11. Report amounts for specific programs not described above on lines 1
through 10 including instructional materials, textbooks, computer equipment,
library resources, guidance and psychological services, driver education,
energy conservation, enrollment increases and losses, health, alcohol and drug
abuse, AIDS, child abuse, summer school, prekindergarten and early childhood,
adult education (excluding vocational), desegregation, private schools, safety
and law enforcement, and community services.
Also include on line 11 those items financed by relatively minor state taxes,
licenses, fees, and funds such as severance and license taxes, timber and
motor vehicle excise taxes, payments in lieu of taxes, refunds, land
reimbursement, and forest funds.
Report in Part IX the amount of any state revenue item that cannot be reported
because the item covers more than one of the items on lines 1 through 11, such
as "total state revenues" not broken down by program.
Section C – FROM FEDERAL SOURCES THROUGH THE STATE
GOVERNMENT
Line 1. Include federal revenues distributed through Title I (College and
Career Ready Students) of the Elementary-Secondary Education Act (ESEA) as
reauthorized by the No Child Left Behind Act of 2001 (NCLB). Report basic,
concentration, targeted, and finance incentive grants.
Line 2. Report federal revenues awarded under the Individuals with Disabilities
Education Act (IDEA 2004). Include formula grants authorized in Part B of this
legislation. Exclude project grants authorized in Part D of the law. Report these
project grants instead in Part I-D3.
Line 3. Report math, science, and teacher quality formula and project grants
provided under Title II-A and B of the Elementary-Secondary Education Act
(ESEA) as reauthorized by the No Child Left Behind Act of 2001 (NCLB).
Line 4. Include formula and project grants for safe and drug-free schools
distributed under Title IV-A of the Elementary-Secondary Education Act (ESEA)
as reauthorized by the the No Child Left Behind Act of 2001 (NCLB).
Line 5. Report formula grants authorized by the Carl D. Perkins Career and
Technical Education Improvement Act of 2006 (Public Law 105-332). Include
revenues from State Basic and Tech-Prep formula grants.
Line 6. Include revenues from Child Nutrition Act programs (national school
lunch, special milk, school breakfast and ala carte) sanctioned by Public Law
79-396 and Public Law 89-642. Report cash payments only -- exclude
the value of donated commodities.
Line 7. Include project grants for bilingual education provided under Title III
of the Elementary-Secondary Education Act (ESEA) as reauthorized by the
No Child Left Behind Act of 2001 (NCLB).
Line 8. Enter the total of all other federal funds disbursed through the state to
the local education agency. Include formula grants authorized by the Workforce
Investment Act of 1998.
Section D – FROM FEDERAL SOURCES DIRECTLY
Line 1. Include federal payments for construction (Public Law 81-815) and for
maintenance and operation (Public Law 81-874).
Line 2. Include both project and formula grants for Indian education distributed
under Title VII (formerly Title IX) of the Elementary-Secondary Education Act
(ESEA) as reauthorized by the No Child Left Behind Act of 2001 (NCLB) and
the Johnson-O’Malley Act.

CONTINUE ON PAGE 7
FORM F-33 (2-11-2011)

Line 3. Report the total of all other federal grants awarded directly to the local
education agency. Include project grants authorized under Part D of IDEA,
Head Start, Magnet Schools, and Gifted and Talented.

Line 10. Enterprise operations (3200). Include expenditure for
business-like activities (such as a bookstore) where the costs are
recouped largely with user charges.

Report in Part IX the amount of any federal revenue item that cannot be
reported because the item covers more than one of the items in Part IC1-9 and
ID1-3, such as "total federal revenues" not broken down by program.

Line 11. Other. Report the expenditure for other elementary-secondary
non-instructional activities not related to food services or enterprise operations.
Nonenterprise student activities should be included with "instruction" on line 1.

Part II – CURRENT OPERATION EXPENDITURE
Include for the functions shown on lines 1 though 14 expenditures for salaries
and wages only (column (1)), employee benefits only (column (2)), and all
current operation expenditure (column (3)). Column (3) totals should
include amounts entered in columns (1) and (2). Additionally,
column (3) totals should include such objects as contracts, rent, insurance,
utilities, maintenance services, printing, tuition paid to private schools,
purchase of food, supplies, and materials.

Section C – Nonelementary-secondary Programs

Exclude from Part II

Include instead in:

Capital outlay expenditures

Part III

Payments to other school systems
Payments to the state, cities,
counties, or special districts

Part IV, line 3

Debt service payments
State payments on behalf of
school systems

Part IV, lines 4 and 5
Part IV, line 6 and Part VI, Section,
A line 3
Part IX, lines 6–14

Also exclude inter-fund transfers and the purchase of stocks, bonds,
securities, and other investment assets.
Handbook references pertain to function codes contained in
Financial Accounting for Local and State School Systems,
National Center for Education Statistics, 2009.
Section A – Elementary-secondary Education Instructional
Programs – Prekindergarten through Grade 12
Line 1. Instruction (1000). Total current operation expenditure for
activities dealing with the interaction of teachers and students in the
classroom, home, or hospital as well as co-curricular activities. Report
amounts for activities of teachers and instructional aides or assistants
engaged in regular instruction, special education, and vocational
education programs. Exclude adult education programs (report on line 13).
Line 2. Pupil support (2100). Report expenditures for administrative,
guidance, health, and logistical support that enhance instruction. Include
attendance, social work, student accounting, counseling, student appraisal,
information, record maintenance, and placement services. Also include
medical, dental, nursing, psychological, and speech services.
Line 3. Instructional staff support (2200). Include expenditures for
supervision of instruction service improvements, curriculum development,
instructional staff training, academic assessment, and media, library, and
instruction-related technology services.
Line 4. General administration (2300). Expenditure for board of
education and executive administration (office of the superintendent)
services.
Line 5. School administration (2400). Report expenditure for the
office of the principal services.
Line 6. Operation and Maintenance of Plant (2600). Expenditure for
buildings services (heating, electricity, air conditioning, property
insurance), care and upkeep of grounds and equipment, nonstudent
transportation vehicle operation and maintenance, and security services.
Line 7. Student Transportation (2700). Report expenditure for vehicle
operation, monitoring riders, and vehicle servicing and maintenance.
Line 8. Business/central/other support services (2500 and 2900).
Include business support expenditures for fiscal services (budgeting, receiving
and disbursing funds, payroll, internal auditing, and accounting), purchasing,
warehousing, supply distribution, printing, publishing, and duplicating services.
Also include central support expenditures for planning, research and
development, evaluation, information, management services, and expenditures
for other support services not included on lines 2 through 7. Report in Part IX,
line 15 (support service expenditures, nonspecified) any item that cannot be
reported because it covers more than one of the items on lines 2 through 8,
such as "total support services" not broken down by function.

Line 12. Community services (3300). Include any local education agency
expenditure for providing noneducation services such as, operation of a
swimming pool, public library, programs for the elderly, and child care centers.
Line 13. Adult education. Expenditures for basic adult education
classes, such as GED or high school equivalency. Post-secondary programs
for adults should be reported on line 14.
Line 14. Other. All other nonelementary-secondary programs such as
any post-secondary programs for adults.
Section D – EXHIBITS OF SELECTED ITEMS REPORTED ABOVE IN
II-A AND II-B
Line 15. Payments to private schools (object 563). Report all
expenditures to private schools for tuition and for any other purpose. These
payments will be deducted from the amounts reported in Parts II-A and II-B
when calculating per pupil expenditures for the school system. The fall
membership count of students supported by public school money but
attending private schools should be excluded from the fall membership
reported in Part VIII. Identify in the remarks section the expenditure functions
for which the private school payment was made, if possible. If no information
is provided, this amount will be deducted from instruction expenditure reported
in Part II-A1 when calculating per pupil expenditures.
Line 16. Payments to charter schools (object 566). Indicate in the
remarks section whether fall membership counts of students attending charter
schools are included in the school system’s membership reported in the
Common Core of Data Nonfiscal Survey or in Part VIII of this form. Also
identify in the remarks section the expenditure functions for which the charter
school payment was made, if possible. This information will be used in
determining per pupil expenditure amounts for the school system.
Lines 17–20. Teacher salaries. Report base salaries paid to certified
teachers (object 111) and certified substitute teachers (object 113). Do not
include salaries paid to instructional aides or assistants. Report salaries paid for
regular programs (program 100) on line 17, special education programs
(program 200) on line 18, vocational programs (program 300) on line 19, and
other programs (program 400) on line 20. These amounts should also be
included with the instruction salaries and total instruction amounts reported in
Section A.
Line 21. Textbooks. Report expenditures for textbooks used for
classroom instruction (function 1000, object 640).
Part III – CAPITAL OUTLAY EXPENDITURES
Include expenditures for construction of fixed assets (line 1); purchasing fixed
assets including land and existing buildings and grounds (line 2); and
equipment (lines 3 and 4). Instructional equipment (line 3) consists of all
equipment (or capital outlay) recorded in general and operating funds under
"instruction" – function code 1000.
Report in Part IX the amount of any equipment expenditure that cannot be
broken down into the categories of "instructional" and "other equipment."
Part IV – OTHER EXPENDITURES BY LOCAL EDUCATION AGENCY
Line 1. Total salaries and wages. Enter the total expenditure for all
salaries and wages paid by the local education agency during the fiscal year.
Include both here and in Part II-A, column 1, gross salaries without deduction
of withholdings for income tax, employee contributions to Social Security and
retirement coverage, etc. Do not include employer paid employee benefits in
these figures. The total entered for salaries and wages should at least be
equal to the sum of the entries made in Part II-A, column 1, and be larger if
the local education agency paid salaries for enterprise operations and for
nonelementary-secondary program activities.

Section B – Elementary-secondary Noninstructional Programs

Line 2. Total employee benefit payments. Enter the total expenditure
for all employee benefits paid by the local education agency during the fiscal
year. Include both here and in Part II-A, column 2, the employer share of state
or local employee retirement contributions, social security contributions, group
life and health insurance, unemployment and worker’s compensation, and any
tuition reimbursements. Exclude (and report in Part V) state payments made
on behalf of the local education agency. The total entered for employee
benefits should at least be equal to the sum of the entries made in Part II-A,
column 2, and be larger if the local education agency paid employee benefits
for nonelementary-secondary program activities.

Line 9. Food services (3100). Gross expenditure for cafeteria
operations to include the purchase of food but excluding the value of
donated commodities and purchase of food service equipment (report
equipment in Part III-4).

Line 3. Payments to other school systems. Report payments to in-state
and out-of-state public school systems for tuition, transportation, computer and
purchasing services, etc. Payments made to dependent school systems or to
parent governments of dependent school systems should be included here.

CONTINUE ON PAGE 8
FORM F-33 (2-11-2011)

Page 7

Lines 4 and 5. Report payments to state and local governments, including
repay-ments of loans. Also include debt service payments to state and local
governments and school building authorities that incur debt instead of the school
system.

Line 10. State payment on behalf of the LEA, school
administration. This item consists of the actual or estimated expenditure
from the revenues reported in Part V, line 1, for school administration. See
definitions for Part II-A, line 5.

Line 6. Interest on school system debt. Expenditure for interest incurred
on both long-term and short-term indebtedness of the school system. Exclude
principal payments, which should be reported in Part VI.

Line 11. State payment on behalf of the LEA, operation and
maintenance of plant. This item consists of the actual or estimated
expenditure from the revenues reported in Part V, line 1, for operation and
maintenance of plant. See definitions for Part II-A, line 6.

Part V – STATE PAYMENTS ON BEHALF OF THE LOCAL
EDUCATION AGENCY
Include state payments that benefit the local education agency but which are not
paid directly. Report on line 1 amounts transferred by the state into state teacher
or public employee retirement funds. Also include other employee benefit
transfers, such as health, life, or unemployment compensation insurance
payments. Include on line 2 any other payments on behalf of the school system,
such as for the purchase of textbooks or school buses purchased by the state
and given to the local education agency.
Part VI – DEBT
Report in section A bonded indebtedness and any other school district
interest-bearing debt with a term of more than one year. Include general
obligation bonds, revenue bonds, refunding bonds, and certificates of
participation. Do not include lease purchase agreements, compensated
absences, accounts payable, or any noninterest-bearing obligations. Report in
section B interest-bearing tax anticipation and bond anticipation note balances
and other short-term debt with a term of one year or less.
Part VII – CASH AND INVESTMENTS HELD AT END OF FISCAL YEAR
Report the total amount of cash on hand and on deposit and investments in
federal government, federal agency, state and local government and
nongovernment securities. Report all investments at market value. Exclude
accounts receivable, value of real property, and all nonsecurity assets.
Part VIII – FALL MEMBERSHIP – OCTOBER, 2009
Include an unduplicated head count of pupils enrolled in the school system on
the closest date to October 1, 2009 as possible. Include pupils transferred into
the school system and exclude pupils transferred out. Also exclude pupils
attending private schools. You do not have to report any information in this part if
you report the same information in the Common Core of Data Nonfiscal Survey.
Part IX – SPECIAL PROCESSING ITEMS
These are special use items. Amounts should only be reported in this part if all
pertinent financial data cannot be reported in Parts I through VIII. Before entering
data in this part, please contact the Educational Finance and Special Statistics
Branch of the U.S. Census Bureau at 1–800–622–6193.
Line 1. Student fees, nonspecified. Report here any item in your chart of
accounts that cannot be crosswalked into the items identified in Part I, Lines 9
(tuition), 10 (transportation), 11 (textbook sales), 12 (school food service sales),
or 13 (district activities). An example would be total student fees not broken down
into these separate categories.
Line 2. Census local, NCES state revenue. This category is reserved for
any tax item classified as local by the U.S. Census Bureau and as state by the
National Center for Education Statistics.
Line 3. Census state, NCES local revenue. This category is reserved for
any tax item classified as state by the U.S. Census Bureau and as local by the
National Center for Education Statistics.
Line 4. State revenue, nonspecified. Report here any item in your chart
of accounts that cannot be crosswalked into the items identified in Part I-B, lines
1 through 11. An example would be total state revenue not broken down into
separate state aid programs.
Line 5. Federal revenue, nonspecified. Report here any item in your
chart of accounts that cannot be crosswalked into the items identified in Part I-C,
lines 1 through 8, and Part I-D, lines 1 through 4. An example would be total
federal aid not broken down into separate federal grant programs.
Line 6. State payment on behalf of the LEA, instruction. Report
expenditures from the revenues reported in Part V, lines 1 and 2, that were made
for instruction. See definition for Part II-A, line 1.
Line 7. State payment on behalf of the LEA, pupil support services.
This item consists of the actual or estimated expenditure from the revenues
reported in Part V, line 1, for pupil support services. See definitions for Part II-A,
line 2.
Line 8. State payment on behalf of the LEA, instructional staff
services. This item consists of the actual or estimated expenditure from the
revenue reported in Part V, line 1, for instructional staff services. See definitions
for Part II-A, line 3.
Line 9. State payment on behalf of the LEA, general
administration. This item consists of the actual or estimated expenditure
from the revenues reported in Part V, line 1, for general administration. See
definitions for Part II-A, line 4.

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Line 12. State payment on behalf of the LEA, student
transportation. This item consists of the actual or estimated expenditure
from the revenues reported in Part V, line 1, for student transportation. See
definitions for Part II-A, line 7.
Line 13. State payment on behalf of the LEA, business/
central/other. This item consists of the actual or estimated expenditure from
the revenues reported in Part V, line 1, for business, central and other support
services. See definitions for Part II-A, line 8.
Line 14. State payment on behalf of the LEA, other. Report
expenditures from the revenues reported in Part V, line 1, that were made for
other than instruction or support services. See definitions for Part II-B.
Line 15. Support services, nonspecified. Report here any item in your
chart of accounts that cannot be crosswalked into the items identified in Part
II-A, lines 2 through 8.
Line 16. Equipment expenditure, nonspecified. Report here any item
in your chart of accounts that cannot be crosswalked into the items identified in
Part III, line 3 (instructional equipment) or line 4 (other equipment). An example
would be total equipment not broken down by function.
Line 17. Own retirement system transfer, instruction. If the school
system administers its own employee retirement fund (rather than participating
in a state government retirement system), please report the employer
contribution for instructional employees.
Line 18. Own retirement system transfer, support services. If the
school system administers its own employee retirement fund (rather than
participating in a state government retirement system), please report the
employer contribution for support services and other noninstructional
employees.
Line 19. Federal revenue on behalf of school system. Report any
item in your chart of accounts identified as received through federal
payments made on behalf of the school system.
Line 20. State payment on behalf of the LEA, instructional
nonbenefits. Report expenditures from the revenues reported in Part V,
line 2, that were made for instruction. See definition for Part II-A, line 1.
Line 21. State payment on behalf of the LEA, support services
nonbenefits. Report expenditures from the revenues reported in Part V,
line 2, that were made for support services. See definitions for Part II-A,
lines 2 through 8.
Line 22. State payment on behalf of the LEA, noninstructional
programs nonbenefits. Report expenditures from the revenues reported
in Part V, line 2, that were made for noninstructional programs. See
definitions for Part II-B.
Line 23. State payment on behalf of the LEA, nonelementarysecondary programs. Report expenditures from the revenues reported in
Part V, lines 1 & 2, that were made for nonelementary-secondary programs.
See definitions for Part II-C.
Line 24. State payment on behalf of the LEA, capital outlay. Report
expenditures from the revenues reported in Part V, line 2, that were made for
capital outlay. See definitions for Part III.
Part X – ARRA FUNDS (Exhibits of Selected Items Reported in
Sections I–C, II–A, II–B, and III)
For these three items, report amounts specifically from Public Law 111-5, the
American Recovery and Reinvestment Act of 2009 (ARRA). These amounts
should also be included with the associated items reported in I-C, II-A, II-B,
and III.
Line 1. Enter ARRA revenues received for Title I (see detailed instructions at
I-C, line 1).
Line 2. Enter ARRA expenditures made for current operation of
elementary-secondary education programs (see detailed instructions at II-A
and II-B), reporting only objects 100-600, 810, 820, and 890 for functions 1000,
2000, 3100, and 3200.
Line 3. Enter ARRA expenditures made for capital outlays (see detailed
instructions at III), reporting only objects 700, 710, 720, and 730 for functions
1000, 2000, 3100, 3200, and ALL objects for function 4000.

FORM F-33 (2-11-2011)