NPEFS FY09 Documentation

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NPEFS FY09 Documentation

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NCES 2011-330rev

U.S. DEPARTMENT OF EDUCATION

Documentation for the NCES
Common Core of Data National
Public Education Financial Survey
(NPEFS), School Year 2008–09
(Fiscal Year 2009)
Revised File Version 1b

Documentation for the NCES
Common Core of Data National
Public Education Financial Survey
(NPEFS), School Year 2008–09
(Fiscal Year 2009)
Revised File Version 1b
July 2012
Stephen Q. Cornman
National Center for Education Statistics
Lei Zhou
Education Statistics Services InstituteMacroSys, LLC
Nanae Nakamoto
Education Statistics Services InstituteAmerican Institutes for Research

NCES 2011-330rev

U.S. DEPARTMENT OF EDUCATION

U.S. Department of Education
Arne Duncan
Secretary
Institute of Education Sciences
John Q. Easton
Director
National Center for Education Statistics
Jack Buckley
Commissioner
Elementary/Secondary & Libraries Studies Division
Jeffrey A. Owings
Associate Commissioner
The National Center for Education Statistics (NCES) is the primary federal entity for collecting,
analyzing, and reporting data related to education in the United States and other nations. It
fulfills a congressional mandate to collect, collate, analyze, and report full and complete
statistics on the condition of education in the United States; conduct and publish reports and
specialized analyses of the meaning and significance of such statistics; assist state and local
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activities in foreign countries.
NCES activities are designed to address high-priority education data needs; provide consistent,
reliable, complete, and accurate indicators of education status and trends; and report timely,
useful, and high-quality data to the U.S. Department of Education, the Congress, the states,
other education policymakers, practitioners, data users, and the general public. Unless
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July 2012
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Suggested Citation
Cornman, S.Q., Zhou, L., and Nakamoto, N. (2012). Documentation for the NCES Common Core
of Data National Public Education Financial Survey (NPEFS), School Year 2008–09 (Fiscal Year
2009) (NCES 2011-330rev). National Center for Education Statistics, Institute of Education
Sciences, U.S. Department of Education. Washington, DC. Retrieved [date] from
http://nces.ed.gov/pubsearch.
Content Contact
Stephen Q. Cornman
(202) 502-7338
[email protected]

Acknowledgments
The authors would like to thank all of the professionals in state and local education agencies who
track, record, and report the data. Particular thanks are owed to the state Common Core of Data
(CCD) coordinators, whose efforts make the CCD survey system possible.

iii

Contents
Page
Acknowledgments ......................................................................................................................... iii
List of Tables ................................................................................................................................. v
List of Exhibits ............................................................................................................................... v
I. Introduction to the NCES Common Core of Data National Public Education Financial
Survey (NPEFS), School Year 2008–09 (Fiscal Year 2009), Revised File Version 1b ........... 1
II. User’s Guide ............................................................................................................................. 1
A. Survey Methodology ........................................................................................................... 2
B. Imputations .......................................................................................................................... 5
C. Variations in the Survey Over Time .................................................................................... 7
D. Fiscal Data Plan ................................................................................................................... 8
E. State Notes ........................................................................................................................... 8
References ...................................................................................................................................... 9
Appendixes
Appendix A—Record Layout and Description of Data Elements ............................................. A-1
Appendix B—Glossary ...............................................................................................................B-1
Appendix C—State Abbreviations and American National Standards Institute (ANSI) State
Codes ...................................................................................................................C-1
Appendix D—Imputations and Edits List .................................................................................. D-1
Appendix E—Fiscal Data Plan Questions .................................................................................. E-1
Appendix F—Fiscal Data Plan Responses ................................................................................. F-1
Appendix G—Value Distribution and Field Frequencies .......................................................... G-1
Appendix H—State Notes .......................................................................................................... H-1
Appendix I—Survey Form .......................................................................................................... I-1

List of Tables
Tables
Appendix C—American National Standards Institute (ANSI) State Codes
C-1. State abbreviations and American National Standards Institute (ANSI) state codes,
by state or jurisdiction: Fiscal year 2009 ..........................................................................C-2
Appendix G—Value Distribution and Field Frequencies
G-1. Number and percentage distribution of imputation flag values, by imputation flag:
Fiscal year 2009 ............................................................................................................... G-2
G-2. Minimum, maximum, and mean for continuous variables, by variable: Fiscal year
2009 ................................................................................................................................. G-5

List of Exhibits
Exhibits

Page

Appendix F—Fiscal Data Plan Reponses
F-1. Data plan responses to questions 1 through 3, by state or jurisdiction: Fiscal year
2009 .................................................................................................................................. F-2
F-2. Data plan responses to questions 4.a.1 through 4.c.1, by state or jurisdiction: Fiscal
year 2009 .......................................................................................................................... F-4
F-3. Data plan responses to questions 4.d.1 through 4.d.2, by state or jurisdiction: Fiscal
year 2009 .......................................................................................................................... F-6
F-4. Data plan responses to questions 4.e through 4.f, by state or jurisdiction: Fiscal
year 2009 .......................................................................................................................... F-9
F-5. Data plan responses to question 5, by state or jurisdiction: Fiscal year 2009 ................. F-11
F-6. Data plan responses to questions 6 through 6.a, by state or jurisdiction: Fiscal
year 2009 ......................................................................................................................... F-13
F-7. Data plan responses to questions 7 through 7.a, by state or jurisdiction: Fiscal
year 2009 ......................................................................................................................... F-15

I. Introduction to the NCES Common Core of Data National Public Education Financial
Survey (NPEFS), School Year 2008–09 (Fiscal Year 2009), Revised File Version 1b
This documentation is for the revised file (Version 1b) of the National Center for Education
Statistics’ (NCES) Common Core of Data (CCD) National Public Education Financial Survey
(NPEFS) for school year 2008–09, fiscal year 2009 (FY 09). It contains a brief description of the
data collection along with information required to understand and access the data file. The
Governments Division of the U.S. Census Bureau conducts the NPEFS data collection on behalf
of NCES. The Education Sciences Reform Act of 2002, section 151(b) (3), 20 U.S.C. 9541,
authorizes NCES to collect these data.
NPEFS provides state aggregate finance data for revenues and expenditures for public elementary
and secondary education. NPEFS data are useful to (1) chief officers of state education agencies;
(2) policymakers in the executive and legislative branches of federal and state governments; (3)
education policy and public policy researchers; (4) the press, and (5) citizens interested in
information about education finance.
State education agencies (SEAs) in the 50 states, the District of Columbia, Puerto Rico, and four
U.S. Island Areas (American Samoa, Guam, the Commonwealth of the Northern Mariana Islands,
and the U.S. Virgin Islands) report state aggregate finance data to the NPEFS program. The data
file is organized by state or jurisdiction and contains revenue data by funding source, expenditure
data by function and object,1 and average daily attendance (ADA) data. The file also includes
total student membership data from the 2008–09 CCD State Nonfiscal Survey of Public
Elementary/Secondary Education 1c file.2
II. User’s Guide
The FY 09 NPEFS data file contains 56 records (one for each state or jurisdiction). Each record
contains 314 fields (4 record identification fields, 155 data fields, and 155 imputation flag
fields). The record layout is provided in appendix A.
The remaining appendixes provide the following information:






Appendix B—glossary with definitions of key variables;
Appendix C—state abbreviations and American National Standards Institute (ANSI)3
state codes;
Appendix D—state-by-state list of imputations and edits;
Appendix E—fiscal data plan questions;
Appendix F—state-by-state responses to the fiscal data plan questions;

Function is defined as a category of expenditure defining the activity supported by the service or commodity
bought, while object is defined as a category of expenditure defining the service or commodity bought. For more
definitions of terms used in this report, please see Appendix B–Glossary.
2
Documentation for 2008–09 CCD State Nonfiscal Survey of Public Elementary/Secondary Education (Sable and
Plotts 2010)
3
American National Standards Institute (ANSI) state codes replace the Federal Information Processing Standards
(FIPS) codes previously issued by the National Institute of Standards and Technology (NIST) for the 50 states, the
District of Columbia, and the U.S. Island Areas. ANSI state code values map directly to the retired FIPS code
values.





Appendix G—frequencies of imputation flags and minimum, maximum, and mean of
numeric variables;
Appendix H—fiscal year definitions and specific state notes; and
Appendix I—the survey form.

File versions
Final files have a version number beginning with 1 (one). The character following 1 indicates the
version of the file. For example, a ―1a‖ file is the first (original) final file, and a ―1b‖ file is the
second (revised) version of the final file.
NCES releases a final file (Version 1a) after a publication using the data has been released.
(NCES standards require that an NCES publication using the data be released before the data are
considered final). A revised file (Version 1b) is released if NCES receives revised data from
states or discovers errors in the final data file. The documentation for the revised file indicates
which states submitted revised data. The revisions in the FY 09 1b version from the 1a version
include the following:




Revised expenditures data for Alaska, Massachusetts, Minnesota, New York, North
Carolina, Tennessee, Washington, and West Virginia;
Revised revenues and expenditures data for Arizona, Hawaii, Kansas, New Jersey,
Ohio, and American Samoa; and
Revised ADA data for Iowa.

File names
The names of the FY 09 releases are as follows:
 Stfis091b.xls (Microsoft Excel file)
 Stfis091b.txt (text file)
The first seven characters indicate the file contents and year, and the last two characters indicate
the file version. ―Stfis‖ stands for state fiscal, ―09‖ stands for FY 09, ―1‖ indicates that the file is
ready for final release by NCES, and ―b‖ indicates this is the revised version of the final file by
NCES.
A. Survey Methodology
SEAs in the 50 states, the District of Columbia, Puerto Rico, and four U.S. Island Areas
(American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S.
Virgin Islands) participate in the NPEFS program. SEAs appoint state fiscal coordinators to work
with NCES and Census to provide accurate and comparable data across states and jurisdictions.
NCES and Census provide annual training workshops for state fiscal coordinators that are
designed to improve the efficiency and efficacy of reporting NPEFS data. The annual
workshops include an overview of the NPEFS survey and reporting and editing processes;
detailed information about the data items that comprise the surveys; and discussion of how to
coordinate the NPEFS survey with state data systems. The local education agencies (LEAs)
report district level NPEFS data to the SEAs. Prior to reporting NPEFS data, SEAs compile
fiscal data from reports submitted by local education agencies (LEAs) that operate public
schools. SEAs may examine and edit these reports. SEAs also include revenues and expenditures
2

for any state-run schools, such as special education programs or prison schools serving inmates
under the age of 20. NCES and SEAs work cooperatively to ensure comparability between the
data items requested and reported. In addition to the state fiscal coordinator, each SEA assigns a
certifying official4 who certifies that the data constitutes a true and full report of revenues,
expenditures, and student attendance during the regular school year and for summer school for
the public elementary and secondary schools for purposes of public law 97-35, as revised by the
Elementary and Secondary Act of 1985.The FY 09 NPEFS revised data collection opened on
February 28, 2011 and closed on September 6, 2011.
Missing and non-applicable data
Missing data are reported as ―-1‖ in the data file; and non-applicable data are reported as ―-2.‖5
The NCES National Public Education Financial Survey FY 2011 Instruction Manual requests
that states report ―0‖ for data items for which no activity has occurred and missing (―-1‖) for
items for which activity has occurred, but for which data are missing. In some instances, a ―-1‖
may have been reported when there was no activity. Conversely, a ―0‖ may have been reported
when, in fact, there was some activity. When producing the final file, NCES edits some ―-1‖ and
―0‖ responses (e.g., teacher salaries reported as ―0‖ were edited to ―-1.‖).
Average daily attendance (ADA) data and student membership counts
Under the authority of section 153(a)(1)(I) of the Education Sciences Reform Act of 2002, 20
U.S.C. 9543, which authorizes NCES to gather data on the financing of education, NCES
collects data annually from SEAs. The report from SEAs includes attendance, revenue, and
expenditure data from which NCES determines the average State per-pupil expenditure (SPPE)
for elementary and secondary education, as defined in section 9101(2) of the Elementary and
Secondary Education Act of 1965, as amended (ESEA) (20 U.S.C. 7801(2)). SPPE is calculated
by dividing net current expenditures by ADA.
In addition to utilizing the SPPE data as general information on the financing of elementary and
secondary education, the Secretary uses these data directly in calculating allocations for certain
formula grant programs, including, but not limited to, Title I, Part A of the ESEA, Impact Aid,
and Indian Education programs.6
Title I of the Elementary and Secondary Education Act of 1965 (as amended by Title I of the
Improving America’s Schools Act of 1994) requires SEAs to collect and report ADA data. ADA
is the average daily attendance for the school year. Pursuant to Title I of the Elementary and
Secondary Education Act, SEAs report ADA data in accordance with state law. In the absence
of state law, NCES provides an alternative method to submit ADA. The NCES method is
aggregate attendance taken each day of the school year divided by the number of days in session
4

NCES requests that the certifying official be a fiscal official at the highest level in the SEA. The individual
designated as the authorized state official must have been approved in writing by the Chief State School Officer
(CSSO) (NCES 2010).
5
For example, in states where none of the school districts have independent tax-raising authority, the variables
Local Revenue Property Tax (R1A) and Local Revenue Nonproperty Tax (R1B) are reported as ―-2.‖
6
―Department of Education, Notice of Submission of Data by State Education Agencies: submission Dates for State
Revenue and Expenditure Reports for Fiscal (FY) 2011, Revisions to Those Reports, and Revisions to Prior Fiscal
Year Reports‖ 77 Federal Register, (10 January 2012) pp. 1472-73.

during this period. The NCES definition requires every school or school district in a state to
collect attendance every day it is in session, and to record the number of days it is in session.
Since some states use their own ADA definitions and others use the NCES definition, ADA data
in the NPEFS data file are not comparable across states. Student membership data from the
200809 CCD State Nonfiscal Survey of Public Elementary/Secondary Education are included
in the 1c data file as a more comparable student count. The variable Student Membership
(MEMBR08) is the count of students enrolled on or about October 1, 2008.
American Recovery and Reinvestment Act (ARRA) Data
In February of 2009, Congress passed the American Recovery and Reinvestment Act of 2009
(ARRA). The ARRA legislation allocated education funds directly to the states.7 As a result of
the ARRA, NCES added seven data items to NPEFS in order to collect and analyze data
pertaining to Title I, Impact Aid, and other ED funds. The seven additional data items provide
the necessary detail to report total ARRA expenditures and their functional allocations, such as
for classroom instruction or school construction8 (Office of the Federal Register 2009). NCES is
collecting ARRA data in the NPEFS collection for FY 09, FY 10, and FY 11.
NCES crosswalk software
Since the FY 89 data collection, NCES has provided ―crosswalk‖ software to assist states in their
reporting and to improve the comparability of data across states. This software converts a state’s
existing accounting reports to uniform federal standards, as described in the NCES accounting
handbook, Financial Accounting for Local and State School Systems: 2009 Edition (Allison,
Honegger, and Johnson 2009). NCES reviews and validates the protocols of states that do not use
this crosswalk software to convert their state reports to federal standards. The following states
used crosswalk software provided by NCES in the FY 09 collection: Alabama, California,
Georgia, Illinois, Maine, Mississippi, Montana, New Jersey, New Mexico, New York, North
Dakota, Oregon, South Carolina, and South Dakota.
NCES edit checks
Pursuant to the NCES statistical standards, the CCD survey staff engages in a data editing,
which is an iterative and interactive process that includes procedures for detecting and correcting
errors in the data.
After an SEA submits the NPEFS data, the CCD survey staff conducts a comprehensive review
of the data and edit checks. The review includes sum checks; comparison of records layouts
against the previous FY data file; comparisons of membership between the state non-fiscal files
and the NPEFS file; comparison of min/max/mean of all numeric data items to ensure the
percentage changes of the means between the previous and current year’s data are in a
reasonable range; and the percentage increase (or decrease) of every item; among other tests.
Pursuant to NCES Standard Statistical Standard 4-1, the data is ―checked for credibility based on
range checks to determine if all responses fall within a pre-specified reasonable range.‖ The data
7

http://www.recovery.gov/About/Pages/The_Act.aspx; retrieved December 15, 2011.
―Department of Education, Notice of Proposed Information Collection Requests‖ 74 Federal Register 154 (12
August 2009) pp 40573-40574; ―Department of Education, Submission for OMB Review; Comment Request‖ 74
Federal Register, (14 October 2009) p. 52752.
8

is also checked ―for consistency based on checks across variables within individual records for
non-contradictory responses.‖
The staff prepares an edit report that includes the results from these tests. Notification of any
arithmetic errors and comments containing NCES’ understanding of specific missing data items
are also included with the edit report.
States are asked to correct addition errors, verify or correct information on missing items, and
explain any extraordinary changes from the previous year’s data. The CCD survey staff may
make requests for clarification, reconciliation or other inquiries concerning the data to the SEAs.
SEAs can respond directly to these requests for clarification and/or reconciliation or may on their
own initiative resubmit data to resolve data issues. Data that remain missing or uncorrected are
imputed based on values derived from other ―fully reporting‖9 states or other related data
elements from within the state.
Student membership edits
Student membership data are collected by grade in the CCD State Nonfiscal Survey of Public
Elementary/Secondary Education. The total student membership data for grades prekindergarten
through grade 12 (plus ungraded) are included in the NPEFS data file.
Respondents for the NPEFS were asked to review student membership data from the CCD State
Nonfiscal Survey of Public Elementary/Secondary Education to make sure that the membership
data were for programs whose revenues and expenditures are reported on NPEFS. Three states
(Nebraska, Utah, and Wyoming) indicated that prekindergarten programs were not included in
the NPEFS data, and so counts of these students were subtracted from the student membership
data reported on the State Nonfiscal Survey of Public Elementary/Secondary Education for use
on the NPEFS. Illinois and Wisconsin did not report finance data for charter schools in the
NPEFS FY 09 survey. NCES edited student membership for Illinois and Wisconsin by excluding
students from districts where all associated schools are charter schools.
B. Imputations
Imputation is a procedure that uses available information and some assumptions to derive
substitute values for missing values in a data file (NCES 2003). Imputations modify values for
cases or records where data are not reported (missing) or are incorrectly reported. In some cases
a state may not be able to track funds for a certain program or purpose. When these data
elements are imputed, CCD staff also increases the appropriate totals and subtotals to include the
imputed data element. In other cases, states are able to provide a subtotal but are unable to
provide more specific details. The imputed allocation of these subtotals does not affect the totals
or subtotals.
Census Bureau analysts work with SEAs to determine the most appropriate imputation
methodology to apply. SEAs review the results of the imputations imposed and certify that the
imputed value’s accuracy, to the best of their knowledge based on their available data. If the
SEA’s have reason to believe the initial imputation is not an accurate representation of their
data, the Census Bureau will run a second round of imputations. The certified data from the first
9

Fully reporting states must have positive values for all fields.

round are not re-imputed even if the uncertified round-one imputations resulted in the updating
of some relevant data. Furthermore, in the 1b version of the file, imputations are only applied to
missing data for states that update their data submission for that fiscal year. The data flag
section of the data file identifies data items that have been imputed.
―Contains,‖ ―Combined with,‖ and ―Totals‖ imputations based on the ―Herriot Imputation
Method‖
The Herriot Imputation Method (Monaco and Wang 1995) is used to distribute a reported
subtotal across two or more unreported categories using the ratio of each subcategory to the
grand total as the basis of the final distribution. This is used when the ratio of a data item to the
grand total has less variance across states than the ratio of that item to the subtotal. The
computation of this method involves using the average ratio of each item to be imputed to the
grand total across all ―fully reporting‖ states to calculate the unreported subcategories and then
raking the imputed items to the reported subtotal. These imputations do not affect any totals or
subtotals.
Imputations identified in Appendix D as being ―Combined with,‖ ―Contains,‖ or ―Supplemented
by‖ use the Herriot Imputation Method. These are cases where a state is unable to report
explicitly into the NCES CCD category sets but are able to report a subtotal. For example, the
statement ―A contains B, C, and D by T‖ in Appendix D indicates that the reported value of A is
actually the subtotal of A, B, C, and D where T is the grand total. The Herriot Method is then
applied to impute the final values of A, B, C, and D.
―Impute/Import‖ imputations
The Herriot Method is not necessary when the variance of the item to the subtotal across
reporting states is sufficiently low. In this case the imputation method can be simplified by
comparing the missing components to the subtotal rather than the grand total. If the subtotal is
reported but the distribution of that subtotal across items is unknown then the import/impute
function uses the ratio of one or more elements to the subtotal, averaged across ―fully reporting‖
states to distribute the reported subtotal into one or more item components. In Appendix D, the
syntax for ―Impute/Import‖ imputations is ―A Impute/Import T‖ where A is a single item or
array of items that are components of the total T.
―Impute based on‖ imputations
Statements with ―impute based on‖ indicate that the first item was reported as missing and the
missing value was assigned based on information from the variables following ―based on.‖ In
some cases the subtotal may have been incomplete. When a component of the subtotal is not
reported, and it is known that the subtotal does not include the unreported item, the ratio used in
the ―impute/import‖ procedure must be modified. The average subtotal is calculated across
―fully reporting‖ states and the missing item is compared to that modified subtotal. For example,
―A imputed based on (T-A)‖ implies that A, in the target state, is not included in T. Therefore the
average ratio of A to the total excluding A across the ―fully reporting‖ states is applied to T in
the target state to estimate A in the target state. Totals must then be recalculated after the
imputation as the imputed value can now be included in the grand total.

―Distribute by‖ imputations
In some cases the state may have reported a positive value for an item that should actually be
zero. In these cases the value of the misreported item is redistributed into several other reported
items based on the known distribution of the target items. For example, the statement ―A
distributed by destination/salary B, C, D, E, F‖ can be interpreted as, the value reported as ―A‖
has been prorated into B, C, D, E, and F based on the reported distribution of B, C, D, E, and F.
―A‖ is then set to zero. In these cases, as B, C, D, E, and F were all reported, no data from any
other states are necessary in the calculation.
Data flags
For each variable, there is a companion flag that indicates whether the value was reported by the
state or was placed there by NCES using one of several imputation or edit methodologies. The
flags are as follows:
R
A
I
T

As reported by the state
Edited (formerly labeled ―Adjusted‖)
Imputed based on a method other than prior year’s data10
Total based on sum of internal or external detail

The companion cell in each case is identified by the name of the data cell preceded by an ―I.‖
Appendix D explains any action taken by NCES with regard to each variable.
C. Variations in the Survey Over Time
The NPEFS underwent a major revision in FY 89, acquiring its present name in that year and
greatly increasing the number of data items collected. Since that year, items have been added to
and deleted from the survey, as follows:


Beginning with the FY 92 survey:
– Food Services expenditures were broken out by object, adding items Food Services –
Salaries (E3A11), Food Services – Employee Benefits (E3A12), Food Services –
Purchased Services (E3A13), Food Services – Supplies (E3A14), and Food Services –
Other (E3A16).
– Enterprise Operations expenditures were broken out by object, adding items Enterprise
– Salaries (E3B11), Enterprise – Employee Benefits (E3B12), Enterprise – Purchased
Services (E3B13), Enterprise – Supplies (E3B14), and Enterprise – Other (E3B16).
– Facilities Acquisition and Construction Services - Nonproperty expenditures were
broken out into Buildings Built and Alterations Performed by LEA’s Own Staff (E611)

For some NCES surveys, imputations of missing data items are performed by applying a growth factor to data
reported in a prior year. This type of growth-rate imputation is not performed for the NPEFS. ―I‖ is assigned the
value of ―Imputed based on a method other than prior year’s data‖ to maintain consistency in the meaning of
imputation flags across NCES surveys.

and Buildings Built and Alterations Performed by Contractors (E612). In addition,
Facilities Acquisition and Construction Services – Property expenditures were broken
out into Land (E62A) and Buildings (E62B). STE6, the sum of all of the Facilities
Acquisitions and Construction Services items, was added.


Beginning with FY 98 survey:
– The Facilities Acquisition and Construction Services breakouts listed above (items
E611, E612, E62A and E62B) were discontinued.



Beginning with FY 04 survey:
– Teacher Salaries expenditures were broken out by program, adding items Teacher
Salaries – Regular Programs (E11A), Teacher Salaries – Special Education Programs
(E11B), Teacher Salaries – Vocational Education Programs (E11C), and Teacher
Salaries – Other Education Programs (E11D).
– The item for the textbooks expenditures (E2) was added.



Beginning with FY 09 survey:
– Seven items for expenditures from the ARRA funds were added, including Instructional
Expenditures From ARRA Funds (ARRASTE1), Total Current Expenditures From
ARRA Funds (ARRATE5), Community Service Nonproperty and Direct Cost
Programs From ARRA Funds (ARRAE81Z), Property Expenditures From ARRA
Funds (ARRATE10), School Construction Expenditures From ARRA Funds
(ARRASTE6), Expenditures From Title I Received Under ARRA (ARRATLEIZ), and
Direct Program Support Expenditures From ARRA Funds (ARRASTE4).

D. Fiscal Data Plan
In addition to the finance data specified in the NPEFS, NCES also collects information from
each state to help process the data and to gain a better understanding of what programs and/or
policies are connected with the data items and definitions. The FY 09 data plan questionnaire
appears in appendix E, and the responses (by state or jurisdiction) appear in appendix F. The
fiscal data plan responses are presented as reported by SEAs with minimal editing by NCES. The
responses to the data plan are not included on the data file.
E. State Notes
The state notes contain information from state data providers regarding any significant changes
in the data they are reporting. These comments are reported in this documentation as stated by
the respondent with minimal editing by NCES. The beginning and end dates of the fiscal year are
also reported for each state.

References
Allison, G.S., Honegger, S.D., and Johnson, F. (2009). Financial Accounting for Local and
State School Systems: 2009 Edition (NCES 2009-325). National Center for Education
Statistics, Institute of Education Sciences, U.S. Department of Education. Washington, DC.
Retrieved December 15, 2011 from
http://nces.ed.gov/pubsearch/pubsinfo.asp?pubid=2009325.
Monaco, D., and Wang, S. (1995). Evaluation of the Common Core of Data (CCD) Finance
Data Imputations. National Center for Education Statistics Technical Report, Institute of
Education Sciences, U.S. Department of Education. Washington, DC.
Office of the Federal Register, National Archives and Records Administration. (2009).
Federal Register Vol. 74, No. 154. Vol. 74, No. 197. Washington, DC: Author. Retrieved
December 15, 2011 from http://www.access.gpo.gov/su_docs/fedreg/frcont09.html.
Sable, J. and Plotts, C. (2010). Documentation to the Common Core of Data State Nonfiscal
Survey of Public Elementary/Secondary Education: School Year 2008–09 (NCES 2010352rev). National Center for Education Statistics, Institute of Education Sciences, U.S.
Department of Education. Washington, DC. Retrieved December 15, 2011 from
http://nces.ed.gov/pubsearch/pubsinfo.asp?pubid=2010352.
U.S. Department of Education, National Center for Education Statistics. (2003). NCES
Statistical Standards, NCES 2003-601. Washington, DC: U.S. Government Printing Office.
U.S. Department of Education, National Center for Education Statistics. (2010). The
National Public Education Financial Survey FY 2009 Instruction Booklet. Washington, DC:
Author.

Appendix A—Record Layout and Description of Data Elements

A-1

Appendix A—Record Layout and Description of Data Elements
The tab-delimited file (Stfis091a.txt) has the following layout and description:
56 physical records, 1 per observation – 314 fields in the file.
Missing data are reported as “-1” in the data file, and nonapplicable data are reported as “-2.”
For data type, N = numeric and AN = alphanumeric.
Variable
name
SURVYEAR
FIPS
STABR
STNAME
R1A
R1B
R1C
R1D
R1E
R1F
R1G
R1H
R1I
R1J
R1K
R1L
R1M
R1N
STR1
R2
R3
R4A
R4B
R4C
R4D
STR4
R5
TR
E11
E12
E13
E14
E15
E16
E17
E18
STE1
E11A
E11B
E11C
E11D
E2
E212
E213
E214
E215
E216
E217
E218
TE21

Data
type
N
AN
AN
AN
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N

Data
element
order
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50

Description
FISCAL YEAR OF SURVEY (2009)
AMERICAN NATIONAL STANDARDS INSTITUTE (ANSI) STATE CODE
POSTAL STATE ABBREVIATION CODES
NAME OF THE STATE OR TERRITORY
LOCAL REVENUES PROPERTY TAX
LOCAL REVENUES NONPROPERTY TAX
LOCAL REVENUES LOCAL GOVERNMENT PROPERTY TAX
LOCAL REVENUES LOCAL GOVERNMENT NONPROPERTY TAX
LOCAL REVENUES INDIVIDUAL TUITION
LOCAL REVENUES TUITION FROM LEAS
LOCAL REVENUES TRANSPORTATION FEES FROM INDIVIDUAL
LOCAL REVENUES TRANSPORTATION FEES FROM LEAS
LOCAL REVENUES EARNINGS ON INVESTMENTS
LOCAL REVENUES FOOD SERVICE
LOCAL REVENUES STUDENT ACTIVITIES
LOCAL REVENUES OTHER REVENUES
LOCAL REVENUES TEXTBOOK REVENUES
LOCAL REVENUES SUMMER SCHOOL
LOCAL REVENUES SUBTOTAL
INTERMEDIATE REVENUES
STATE REVENUES
FEDERAL REVENUES DIRECT GRANTS
FEDERAL REVENUES THRU STATE
FEDERAL REVENUES THRU INTERMEDIATE AGENCIES
FEDERAL REVENUES OTHER SOURCES
FEDERAL REVENUES SUBTOTAL
REVENUES FROM OTHER SOURCES
TOTAL REVENUES FROM ALL SOURCES
INSTRUCTIONAL EXPENDITURES SALARIES
INSTRUCTIONAL EXPENDITURES EMPLOYEE BENEFITS
INSTRUCTIONAL EXPENDITURES PURCHASED SERVICES
INSTRUCTIONAL EXPENDITURES TUITION TO PRIVATE AND OUT-OF-STATE SCHOOLS
INSTRUCTIONAL EXPENDITURES TUITION TO OTHER LEAS IN-STATE
INSTRUCTIONAL EXPENDITURES SUPPLIES
INSTRUCTIONAL EXPENDITURES PROPERTY
INSTRUCTIONAL EXPENDITURES OTHER
INSTRUCTIONAL EXPENDITURES SUBTOTAL
TEACHER SALARIES REGULAR PROGRAMS
TEACHER SALARIES SPECIAL EDUCATION PROGRAMS
TEACHER SALARIES VOCATIONAL EDUCATION PROGRAMS
TEACHER SALARIES OTHER EDUCATION PROGRAMS
INSTRUCTIONAL EXPENDITURES TEXTBOOKS
SUPPORT EXPENDITURES SALARIES STUDENT SUPPORT SERVICES
SUPPORT EXPENDITURES SALARIES INSTRUCTIONAL STAFF SUPPORT
SUPPORT EXPENDITURES SALARIES GENERAL ADMINISTRATION
SUPPORT EXPENDITURES SALARIES SCHOOL ADMINISTRATION
SUPPORT EXPENDITURES SALARIES OPERATION & MAINTENANCE
SUPPORT EXPENDITURES SALARIES PUPIL TRANSPORTATION
SUPPORT EXPENDITURES SALARIES OTHER SERVICES
SUPPORT EXPENDITURES SALARIES SUBTOTAL

A-2

Appendix A—Record Layout and Description of Data Elements
Variable
name
E222
E223
E224
E225
E226
E227
E228
TE22
E232
E233
E234
E235
E236
E237
E238
TE23
E242
E243
E244
E245
E246
E247
E248
TE24
E252
E253
E254
E255
E256
E257
E258
TE25
E262
E263
E264
E265
E266
E267
E268
TE26
STE22
STE23
STE24
STE25
STE26
STE27
STE28
STE2T
E3A11
E3A12
E3A13
E3A14
E3A2
E3A16
E3A1
E3B11

Data
type
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N

Data
element
order
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106

Description
SUPPORT EXPENDITURES EMPLOYEE BENEFITS STUDENT SUPPORT SERVICES
SUPPORT EXPENDITURES EMPLOYEE BENEFITS INSTRUCTIONAL STAFF SUPPORT
SUPPORT EXPENDITURES EMPLOYEE BENEFITS GENERAL ADMINISTRATION
SUPPORT EXPENDITURES EMPLOYEE BENEFITS SCHOOL ADMINISTRATION
SUPPORT EXPENDITURES EMPLOYEE BENEFITS OPERATION & MAINTENANCE
SUPPORT EXPENDITURES EMPLOYEE BENEFITS PUPIL TRANSPORTATION
SUPPORT EXPENDITURES EMPLOYEE BENEFITS OTHER SERVICES
SUPPORT EXPENDITURES EMPLOYEE BENEFITS SUBTOTAL
SUPPORT EXPENDITURES PURCHASED SERVICES STUDENT SUPPORT SERVICES
SUPPORT EXPENDITURES PURCHASED SERVICES INSTRUCTIONAL STAFF SUPPORT
SUPPORT EXPENDITURES PURCHASED SERVICES GENERAL ADMINISTRATION
SUPPORT EXPENDITURES PURCHASED SERVICES SCHOOL ADMINISTRATION
SUPPORT EXPENDITURES PURCHASED SERVICES OPERATION & MAINTENANCE
SUPPORT EXPENDITURES PURCHASED SERVICES PUPIL TRANSPORTATION
SUPPORT EXPENDITURES PURCHASED SERVICES OTHER SERVICES
SUPPORT EXPENDITURES PURCHASED SERVICES SUBTOTAL
SUPPORT EXPENDITURES SUPPLIES STUDENT SUPPORT SERVICES
SUPPORT EXPENDITURES SUPPLIES INSTRUCTIONAL STAFF SUPPORT
SUPPORT EXPENDITURES SUPPLIES GENERAL ADMINISTRATION
SUPPORT EXPENDITURES SUPPLIES SCHOOL ADMINISTRATION
SUPPORT EXPENDITURES SUPPLIES OPERATION & MAINTENANCE
SUPPORT EXPENDITURES SUPPLIES PUPIL TRANSPORTATION
SUPPORT EXPENDITURES SUPPLIES OTHER SERVICES
SUPPORT EXPENDITURES SUPPLIES SUBTOTAL
SUPPORT EXPENDITURES PROPERTY STUDENT SUPPORT SERVICES
SUPPORT EXPENDITURES PROPERTY INSTRUCTIONAL STAFF SUPPORT
SUPPORT EXPENDITURES PROPERTY GENERAL ADMINISTRATION
SUPPORT EXPENDITURES PROPERTY SCHOOL ADMINISTRATION
SUPPORT EXPENDITURES PROPERTY OPERATION & MAINTENANCE
SUPPORT EXPENDITURES PROPERTY PUPIL TRANSPORTATION
SUPPORT EXPENDITURES PROPERTY OTHER SERVICES
SUPPORT EXPENDITURES PROPERTY SUBTOTAL
SUPPORT EXPENDITURES OTHER STUDENT SUPPORT SERVICES
SUPPORT EXPENDITURES OTHER INSTRUCTIONAL STAFF SUPPORT
SUPPORT EXPENDITURES OTHER GENERAL ADMINISTRATION
SUPPORT EXPENDITURES OTHER SCHOOL ADMINISTRATION
SUPPORT EXPENDITURES OTHER OPERATION & MAINTENANCE
SUPPORT EXPENDITURES OTHER PUPIL TRANSPORTATION
SUPPORT EXPENDITURES OTHER OTHER SERVICES
SUPPORT EXPENDITURES OTHER SUBTOTAL
SUPPORT EXPENDITURES SUBTOTAL STUDENT SUPPORT SERVICES
SUPPORT EXPENDITURES SUBTOTAL INSTRUCTIONAL STAFF SUPPORT
SUPPORT EXPENDITURES SUBTOTAL GENERAL ADMINISTRATION
SUPPORT EXPENDITURES SUBTOTAL SCHOOL ADMINISTRATION
SUPPORT EXPENDITURES SUBTOTAL OPERATION & MAINTENANCE
SUPPORT EXPENDITURES SUBTOTAL PUPIL TRANSPORTATION
SUPPORT EXPENDITURES SUBTOTAL OTHER SERVICES
SUPPORT EXPENDITURES TOTAL SUPPORT SERVICES
NONINSTRUCTIONAL SERVICES FOOD SERVICES SALARIES
NONINSTRUCTIONAL SERVICES FOOD SERVICES EMPLOYEE BENEFITS
NONINSTRUCTIONAL SERVICES FOOD SERVICES PURCHASED SERVICES
NONINSTRUCTIONAL SERVICES FOOD SERVICES SUPPLIES
NONINSTRUCTIONAL SERVICES FOOD SERVICES PROPERTY
NONINSTRUCTIONAL SERVICES FOOD SERVICES OTHER
NONINSTRUCTIONAL SERVICES FOOD SERVICES SUBTOTAL
NONINSTRUCTIONAL SERVICES ENTERPRISE SALARIES

A-3

Appendix A—Record Layout and Description of Data Elements
Variable
name
E3B12
E3B13
E3B14
E3B2
E3B16
E3B1
STE3
E4A1
E4A2
E4B1
E4B2
E4C1
E4C2
E4D
E4E1
E4E2
STE4
TE5
E61
E62
E63
STE6
E7A1
E7A2
STE7
E81
E82
E9A
E9B
E9C
E9D
E91
STE9
TE10
TE11
X12C
X12D
X12E
X12F
TX12
NCE13
ADA
A14A
A14B
PPE15
MEMBR08
ARRASTE1
ARRATE5
ARRAE81Z
ARRATE10
ARRASTE6
ARRATLEIZ
ARRASTE4
IR1A
IR1B
IR1C

Data
type
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
AN
AN
AN

Data
element
order
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133
134
135
136
137
138
139
140
141
142
143
144
145
146
147
148
149
150
151
152
153
154
155
156
157
158
159
160
161
162

Description
NONINSTRUCTIONAL SERVICES ENTERPRISE EMPLOYEE BENEFITS
NONINSTRUCTIONAL SERVICES ENTERPRISE PURCHASED SERVICES
NONINSTRUCTIONAL SERVICES ENTERPRISE SUPPLIES
NONINSTRUCTIONAL SERVICES ENTERPRISE PROPERTY
NONINSTRUCTIONAL SERVICES ENTERPRISE OTHER
NONINSTRUCTIONAL SERVICES ENTERPRISE SUBTOTAL
NONINSTRUCTIONAL SERVICES TOTAL
DIRECT PROGRAM SUPPORT TEXTBOOKS
DIRECT PROGRAM SUPPORT TEXTBOOKS (PROPERTY)
DIRECT PROGRAM SUPPORT TRANSPORT
DIRECT PROGRAM SUPPORT TRANSPORT (PROPERTY)
DIRECT PROGRAM SUPPORT EMPLOYEE BENEFITS
DIRECT PROGRAM SUPPORT EMPLOYEE BENEFITS (PROPERTY)
DIRECT PROGRAM SUPPORT PRIVATE SCHOOL STUDENT
DIRECT PROGRAM SUPPORT OTHER
DIRECT PROGRAM SUPPORT OTHER (PROPERTY)
DIRECT PROGRAM SUPPORT SUBTOTAL
CURRENT EXPENDITURES
FACILITIES ACQUISITION NONPROPERTY
FACILITIES ACQUISITION PROPERTY (LAND & BUILDINGS)
FACILITIES ACQUISITION PROPERTY (EQUIPMENT)
FACILITIES ACQUISITION NONPROPERTY & PROPERTY TOTAL
OTHER USE DEBT SERVICE INTEREST
OTHER USE DEBT SERVICE REDEMPTION
OTHER USE DEBT SERVICE SUBTOTAL
COMMUNITY SERVICE NONPROPERTY
COMMUNITY SERVICE PROPERTY
DIRECT COST PROGRAM NONPUBLIC SCHOOL
DIRECT COST PROGRAM ADULT EDUCATION
DIRECT COST PROGRAM COMMUNITY COLLEGE
DIRECT COST PROGRAM OTHER
DIRECT COST PROGRAM PROPERTY
DIRECT COST PROGRAM SUBTOTAL
PROPERTY TOTAL
TOTAL EXPENDITURES FOR EDUCATION
EXCLUSION FOR PL 100 297 TITLE I
EXCLUSION FOR PL 100 297 TITLE I CARRYOVER
EXCLUSION FOR PL 100 297 TITLE V, PART A
EXCLUSION FOR PL 100 297 TITLE V, PART A CARRYOVER
TOTAL EXCLUSION FOR PL 100 297
NET CURRENT EXPENDITURES
ADA (STATE AND NCES DEFINITION)
ADA (STATE DEFINITION)
ADA (NCES DEFINITION)
PER PUPIL EXPENDITURES
TOTAL STUDENT MEMBERSHIP
INSTRUCTIONAL EXPENDITURES FROM ARRA FUNDS
TOTAL CURRENT EXPENDITURES FROM ARRA FUNDS
COMMUNITY SERVICE NONPROPERTY AND DIRECT COST PROGRAMS FROM ARRA FUNDS
PROPERTY EXPENDITURES FROM ARRA FUNDS
SCHOOL CONSTRUCTION EXPENDITURES FROM ARRA FUNDS
EXPENDITURES FROM TITLE I RECEIVED UNDER ARRA
DIRECT PROGRAM SUPPORT EXPENDITURES FROM ARRA FUNDS
IMP FLAG LOCAL REVENUES PROPERTY TAX
IMP FLAG LOCAL REVENUES NONPROPERTY TAX
IMP FLAG LOCAL REVENUES LOCAL GOVERNMENT PROPERTY TAX

A-4

Appendix A—Record Layout and Description of Data Elements
Variable
name
IR1D
IR1E
IR1F
IR1G
IR1H
IR1I
IR1J
IR1K
IR1L
IR1M
IR1N
ISTR1
IR2
IR3
IR4A
IR4B
IR4C
IR4D
ISTR4
IR5
ITR
IE11
IE12
IE13
IE14
IE15
IE16
IE17
IE18
ISTE1
IE11A
IE11B
IE11C
IE11D
IE2
IE212
IE213
IE214
IE215
IE216
IE217
IE218
ITE21
IE222
IE223
IE224
IE225
IE226
IE227
IE228
ITE22
IE232
IE233
IE234
IE235
IE236

Data
type
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN

Data
element
order
163
164
165
166
167
168
169
170
171
172
173
174
175
176
177
178
179
180
181
182
183
184
185
186
187
188
189
190
191
192
193
194
195
196
197
198
199
200
201
202
203
204
205
206
207
208
209
210
211
212
213
214
215
216
217
218

Description
IMP FLAG LOCAL REVENUES LOCAL GOVERNMENT NONPROPERTY TAX
IMP FLAG LOCAL REVENUES INDIVIDUAL TUITION
IMP FLAG LOCAL REVENUES TUITION FROM LEAS
IMP FLAG LOCAL REVENUES TRANSPORT FEES FROM INDIVIDUAL
IMP FLAG LOCAL REVENUES TRANSPORT FEES FROM LEAS
IMP FLAG LOCAL REVENUES EARNINGS ON INVESTMENT
IMP FLAG LOCAL REVENUES FOOD SERVICE
IMP FLAG LOCAL REVENUES STUDENT ACTIVITIES
IMP FLAG LOCAL REVENUES OTHER REVS
IMP FLAG LOCAL REVENUES TEXTBOOK REVS
IMP FLAG LOCAL REVENUES SUMMER SCHOOL
IMP FLAG LOCAL REVENUES SUBTOTAL
IMP FLAG INTERMEDIATE REVENUES
IMP FLAG STATE REVENUES
IMP FLAG RED REV DIRECT GRANTS
IMP FLAG FEDERAL REVENUES THRU STATE
IMP FLAG FEDERAL REVENUES THRU INTERMEDIATE AGENCIES
IMP FLAG FEDERAL REVENUES OTHER SOURCES
IMP FLAG FEDERAL REVENUES SUBTOTAL
IMP FLAG OTHER SOURCES OF REVENUES
IMP FLAG TOTAL REVENUES FROM ALL SOURCES
IMP FLAG INSTRUCTIONAL EXPENDITURE SALARIES
IMP FLAG INSTRUCTIONAL EMPLOYEE BENEFITS
IMP FLAG INSTRUCTIONAL EXPENDITURE PURCHASED SERVICES
IMP FLAG INSTRUCTIONAL EXPENDITURE TUITION TO PRIVATE AND OUT-OF-STATE SCHOOLS
IMP FLAG INSTRUCTIONAL EXPENDITURE TUITION TO OTHER LEAS IN-STATE
IMP FLAG INSTRUCTIONAL EXPENDITURE SUPPLIES
IMP FLAG INSTRUCTIONAL EXPENDITURE PROPERTY
IMP FLAG INSTRUCTIONAL EXPENDITURE OTHER
IMP FLAG INSTRUCTIONAL EXPENDITURE SUBTOTAL
IMP FLAG TEACHER SALARIES REGULAR PROGRAMS
IMP FLAG TEACHER SALARIES SPECIAL EDUCATION PROGRAMS
IMP FLAG TEACHER SALARIES VOCATIONAL EDUCATION PROGRAMS
IMP FLAG TEACHER SALARIES OTHER EDUCATION PROGRAMS
IMP FLAG INSTRUCTIONAL EXPENDITURE TEXTBOOKS
IMP FLAG SUPPORT EXPENDITURE SALARIES STUDENT SUPPORT SERVICES
IMP FLAG SUPPORT EXPENDITURE SALARIES INSTRUCTIONAL STAFF SUPPORT
IMP FLAG SUPPORT EXPENDITURE SALARIES GENERAL ADMINISTRATION
IMP FLAG SUPPORT EXPENDITURE SALARIES SCHOOL ADMINISTRATION
IMP FLAG SUPPORT EXPENDITURE SALARIES OPERATION & MAINTENANCE
IMP FLAG SUPPORT EXPENDITURE SALARIES PUPIL TRANSPORTATION
IMP FLAG SUPPORT EXPENDITURE SALARIES OTHER SERVICES
IMP FLAG SUPPORT EXPENDITURE SALARIES SUBTOTAL
IMP FLAG SUPPORT EXPENDITURE EMPLOYEE BENEFITS STUDENT SUPPORT SERVICES
IMP FLAG SUPPORT EXPENDITURE EMPLOYEE BENEFITS INSTRUCTIONAL STAFF SUPPORT
IMP FLAG SUPPORT EXPENDITURE EMPLOYEE BENEFITS GENERAL ADMINISTRATION
IMP FLAG SUPPORT EXPENDITURE EMPLOYEE BENEFITS SCHOOL ADMINISTRATION
IMP FLAG SUPPORT EXPENDITURE EMPLOYEE BENEFITS OPERATION & MAINTENANCE
IMP FLAG SUPPORT EXPENDITURE EMPLOYEE BENEFITS PUPIL TRANSPORTATION
IMP FLAG SUPPORT EXPENDITURE EMPLOYEE BENEFITS OTHER SERVICES
IMP FLAG SUPPORT EXPENDITURE EMPLOYEE BENEFITS SUBTOTAL
IMP FLAG SUPPORT EXPENDITURE PURCHASED SERVICES STUDENT SUPPORT SERVICES
IMP FLAG SUPPORT EXPENDITURE PURCHASED SERVICES INSTRUCTIONAL STAFF SUPPORT
IMP FLAG SUPPORT EXPENDITURE PURCHASED SERVICES GENERAL ADMINISTRATION
IMP FLAG SUPPORT EXPENDITURE PURCHASED SERVICES SCHOOL ADMINISTRATION
IMP FLAG SUPPORT EXPENDITURE PURCHASED SERVICES OPERATION & MAINTENANCE

A-5

Appendix A—Record Layout and Description of Data Elements
Variable
name
IE237
IE238
ITE23
IE242
IE243
IE244
IE245
IE246
IE247
IE248
ITE24
IE252
IE253
IE254
IE255
IE256
IE257
IE258
ITE25
IE262
IE263
IE264
IE265
IE266
IE267
IE268
ITE26
ISTE22
ISTE23
ISTE24
ISTE25
ISTE26
ISTE27
ISTE28
ISTE2T
IE3A11
IE3A12
IE3A13
IE3A14
IE3A2
IE3A16
IE3A1
IE3B11
IE3B12
IE3B13
IE3B14
IE3B2
IE3B16
IE3B1
ISTE3
IE4A1
IE4A2
IE4B1
IE4B2
IE4C1
IE4C2

Data
type
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN

Data
element
order
219
220
221
222
223
224
225
226
227
228
229
230
231
232
233
234
235
236
237
238
239
240
241
242
243
244
245
246
247
248
249
250
251
252
253
254
255
256
257
258
259
260
261
262
263
264
265
266
267
268
269
270
271
272
273
274

Description
IMP FLAG SUPPORT EXPENDITURE PURCHASED SERVICES PUPIL TRANSPORTATION
IMP FLAG SUPPORT EXPENDITURE PURCHASED SERVICES OTHER SERVICES
IMP FLAG SUPPORT EXPENDITURE PURCHASED SERVICES SUBTOTAL
IMP FLAG SUPPORT EXPENDITURE SUPPLIES STUDENT SUPPORT SERVICES
IMP FLAG SUPPORT EXPENDITURE SUPPLIES INSTRUCTIONAL STAFF SUPPORT
IMP FLAG SUPPORT EXPENDITURE SUPPLIES GENERAL ADMINISTRATION
IMP FLAG SUPPORT EXPENDITURE SUPPLIES SCHOOL ADMINISTRATION
IMP FLAG SUPPORT EXPENDITURE SUPPLIES OPERATION & MAINTENANCE
IMP FLAG SUPPORT EXPENDITURE SUPPLIES PUPIL TRANSPORTATION
IMP FLAG SUPPORT EXPENDITURE SUPPLIES OTHER SERVICES
IMP FLAG SUPPORT EXPENDITURE SUPPLIES SUBTOTAL
IMP FLAG SUPPORT EXPENDITURE PROPERTY STUDENT SUPPORT SERVICES
IMP FLAG SUPPORT EXPENDITURE PROPERTY INSTRUCTIONAL STAFF SUPPORT
IMP FLAG SUPPORT EXPENDITURE PROPERTY GENERAL ADMINISTRATION
IMP FLAG SUPPORT EXPENDITURE PROPERTY SCHOOL ADMINISTRATION
IMP FLAG SUPPORT EXPENDITURE PROPERTY OPERATION & MAINTENANCE
IMP FLAG SUPPORT EXPENDITURE PROPERTY PUPIL TRANSPORTATION
IMP FLAG SUPPORT EXPENDITURE PROPERTY OTHER SERVICES
IMP FLAG SUPPORT EXPENDITURE PROPERTY SUBTOTAL
IMP FLAG SUPPORT EXPENDITURE OTHER INSTRUCTIONAL STUDENT SUPPORT SERVICES
IMP FLAG SUPPORT EXPENDITURE OTHER INSTRUCTIONAL STAFF SUPPORT
IMP FLAG SUPPORT EXPENDITURE OTHER GENERAL ADMINISTRATION
IMP FLAG SUPPORT EXPENDITURE OTHER SCHOOL ADMINISTRATION
IMP FLAG SUPPORT EXPENDITURE OTHER OPERATION & MAINTENANCE
IMP FLAG SUPPORT EXPENDITURE OTHER PUPIL TRANSPORTATION
IMP FLAG SUPPORT EXPENDITURE OTHER OTHER SERVICES
IMP FLAG SUPPORT EXPENDITURE OTHER SUBTOTAL
IMP FLAG SUPPORT EXPENDITURE SUBTOTAL STUDENT SUPPORT SERVICES
IMP FLAG SUPPORT EXPENDITURE SUBTOTAL INSTRUCTIONAL STAFF SUPPORT
IMP FLAG SUPPORT EXPENDITURE SUBTOTAL GENERAL ADMINISTRATION
IMP FLAG SUPPORT EXPENDITURE SUBTOTAL SCHOOL ADMINISTRATION
IMP FLAG SUPPORT EXPENDITURE SUBTOTAL OPERATION & MAINTENANCE
IMP FLAG SUPPORT EXPENDITURE SUBTOTAL PUPIL TRANSPORTATION
IMP FLAG SUPPORT EXPENDITURE SUBTOTAL OTHER SERVICES
IMP FLAG SUPPORT EXPENDITURE TOTAL SUPPORT SERVICES
IMP FLAG NONINSTRUCTIONAL SERVICES FOOD SERVICES SALARIES
IMP FLAG NONINSTRUCTIONAL SERVICES FOOD SERVICES EMPLOYEE BENEFITS
IMP FLAG NONINSTRUCTIONAL SERVICES FOOD SERVICES PURCHASED SERVICES
IMP FLAG NONINSTRUCTIONAL SERVICES FOOD SERVICES SUPPLIES
IMP FLAG NONINSTRUCTIONAL SERVICES FOOD SERVICES PROPERTY
IMP FLAG NONINSTRUCTIONAL SERVICES FOOD SERVICES OTHER
IMP FLAG NONINSTRUCTIONAL SERVICES FOOD SERVICES SUBTOTAL
IMP FLAG NONINSTRUCTIONAL SERVICES ENTERPRISE SALARIES
IMP FLAG NONINSTRUCTIONAL SERVICES ENTERPRISE EMPLOYEE BENEFITS
IMP FLAG NONINSTRUCTIONAL SERVICES ENTERPRISE PURCHASED SERVICES
IMP FLAG NONINSTRUCTIONAL SERVICES ENTERPRISE SUPPLIES
IMP FLAG NONINSTRUCTIONAL SERVICES ENTERPRISE PROPERTY
IMP FLAG NONINSTRUCTIONAL SERVICES ENTERPRISE OTHER
IMP FLAG NONINSTRUCTIONAL SERVICES ENTERPRISE SUBTOTAL
IMP FLAG NONINSTRUCTIONAL SERVICES TOTAL
IMP FLAG DIRECT PROGRAM SUPPORT TEXTBOOKS
IMP FLAG DIRECT PROGRAM SUPPORT TEXTBOOKS (PROP)
IMP FLAG DIRECT PROGRAM SUPPORT TRANSPORTATION
IMP FLAG DIRECT PROGRAM SUPPORT TRANSPORTATION (PROP)
IMP FLAG DIRECT PROGRAM SUPPORT EMPLOYEE BENEFITS
IMP FLAG DIRECT PROGRAM SUPPORT EMPLOYEE BENEFITS (PROP)

A-6

Appendix A—Record Layout and Description of Data Elements
Variable
name
IE4D
IE4E1
IE4E2
ISTE4
ITE5
IE61
IE62
IE63
ISTE6
IE7A1
IE7A2
ISTE7
IE81
IE82
IE9A
IE9B
IE9C
IE9D
IE91
ISTE9
ITE10
ITE11
IX12C
IX12D
IX12E
IX12F
ITX12
INCE13
IADA
IA14A
IA14B
IPPE15
IMEMBR08
IARRASTE1
IARRATE5
IARRAE81Z

Data
type
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN

IARRATE10
IARRASTE6
IARRATLEIZ
IARRASTE4

AN
AN
AN
AN

Data
element
order
275
276
277
278
279
280
281
282
283
284
285
286
287
288
289
290
291
292
293
294
295
296
297
298
299
300
301
302
303
304
305
306
307
308
309
310
311
312
313
314

Description
IMP FLAG DIRECT PROGRAM SUPPORT PRIVATE SCHOOL STUDENT
IMP FLAG DIRECT PROGRAM SUPPORT OTHER
IMP FLAG DIRECT PROGRAM SUPPORT OTHER (PROPERTY)
IMP FLAG DIRECT PROGRAM SUPPORT SUBTOTAL
IMP FLAG CURRENT EXPENDITURES
IMP FLAG FACILITIES ACQUISITIONS NON PROPERTY
IMP FLAG FACILITIES ACQUISITIONS PROPERTY(LAND/BUILDINGS)
IMP FLAG FACILITIES ACQUISITIONS EQUIPMENT
IMP FLAG FACILITIES ACQUISITIONS TOTAL
IMP FLAG OTHER USE DEBT SERVICE INTEREST
IMP FLAG OTHER USE REDEMPTION
IMP FLAG OTHER USE DEBT SERVICE SUBTOTAL
IMP FLAG COMMUNITY SERVICE NONPROPERTY
IMP FLAG COMMUNITY SERVICE PROPERTY
IMP FLAG DIRECT COST PROGRAM NONPUBLIC SCHOOL
IMP FLAG DIRECT COST PROGRAM ADULT EDUCATION
IMP FLAG DIRECT COST PROGRAM COMMUNITY COLLEGE
IMP FLAG DIRECT COST PROGRAM OTHER
IMP FLAG DIRECT COST PROGRAM PROPERTY
IMP FLAG DIRECT COST PROGRAM SUBTOTAL
IMP FLAG PROPERTY TOTAL
IMP FLAG TOTAL EXPENDITURES FOR EDUCATION
IMP FLAG EXCLUSIVE FOR PL 100 297 TITLE I
IMP FLAG EXCLUSIVE FOR PL 100 297 TITLE I CARRYOVER
IMP FLAG EXCLUSIVE FOR PL 100 297 TITLE V, PART A
IMP FLAG EXCLUSIVE FOR PL 100 297 TITLE V, PART A CARRYOVER
IMP FLAG TOTAL EXCLUSION FOR PL 100 297
IMP FLAG NET CURRENT EXPENDITURES
IMP FLAG ADA (STATE AND NCES DEFINITION)
IMP FLAG ADA (STATE DEFINITION)
IMP FLAG ADA (NCES DEFINITION)
IMP FLAG PER PUPIL EXPENDITURES
IMP FLAG TOTAL STUDENT MEMBERSHIP
IMP FLAG INSTRUCTIONAL EXPENDITURES FROM ARRA FUNDS
IMP FLAG TOTAL CURRENT EXPENDITURES FROM ARRA FUNDS
IMP FLAG COMMUNITY SERVICE NONPROPERTY AND DIRECT COST PROGRAMS FROM ARRA
FUNDS
IMP FLAG PROPERTY EXPENDITURES FROM ARRA FUNDS
IMP FLAG SCHOOL CONSTRUCTION EXPENDITURES FROM ARRA FUNDS
IMP FLAG EXPENDITURES FROM TITLE I RECEIVED UNDER ARRA
IMP FLAG DIRECT PROGRAM SUPPORT EXPENDITURES FROM ARRA FUNDS

A-7

Appendix B—Glossary

B-1

Appendix B—Glossary
This glossary applies to the National Public Education Financial Survey (NPEFS). For
additional detail, it is suggested that the data user consult the NCES accounting
handbook, Financial Accounting for Local and State School Systems: 2009 Edition
(Allison, Honegger, and Johnson 2009). When applicable, line numbers corresponding to
the handbook are listed in parentheses, and corresponding NPEFS variable names are
listed in brackets.
average daily attendance: Average daily attendance (ADA) is defined by state law or
regulations. In their absence, ADA should be calculated by summing the counts of
resident students attending public school each day of the school year and then dividing by
the total number of days that school is in session during the school year. Students who
reside in one state and attend public school in another state should be counted in the state
where they reside. [ADA, A14A, and A14B.]
CCD: Common Core of Data. A group of public elementary/secondary education surveys
of NCES. CCD data are collected from the administrative records systems of each state’s
department of education.
community services: A functional category of expenditures (3300) for such services as
swimming pools, day care centers, and programs for the elderly. [E81 and E82.]
current expenditures: Funds spent operating local public schools and local education
agencies, including such expenses as salaries for school personnel, student transportation,
school books and materials, and energy costs, but excluding capital outlay, interest on
school debt, payments to private schools, and payments to public charter schools. [TE5 is
the total of STE1, STE2T, and STE3.]
debt services: A subfunction (5100) within the expenditure function “other uses” (5000).
It includes only long-term debt service with obligations exceeding 1 year. [E7A1 and
E7A2.]
direct cost programs: A category of expenditures for programs not part of public
elementary and secondary education. These programs include community colleges, adult
education, and nonpublic school support. [E9A, E9B, E9C, E9D, E91, and subtotal
STE9. NOTE: STE9 does not include E91.]
direct program support: Expenditures made by state education agencies (SEAs) for, or
on behalf of, local education agencies (LEAs). The majority of these expenditures are for
teacher’s retirement funds. The remainders are for textbooks, busing, and special
programs, such as education for disabled students. Although states often report these
expenditures in the appropriate function, they are sometimes lumped together under the
heading “direct program support,” in which case NCES distributes them by function and
object after consultation with state officials. Direct program support for public
elementary and secondary education is reported in the data file as zero. [E4A1, E4A2,
E4B1, E4B2, E4C1, E4C2, E4D, E4E1, E4E2, and subtotal STE4. NOTE: STE4 does
not include E4A2, E4B2, E4C2, E4D, and E4E2.]

B-2

Appendix B—Glossary
employee benefits: Expenditures (200) made in addition to gross salary that are not paid
directly to employees. Employee benefits include amounts paid by, or on behalf of, an
LEA for retirement contributions, health insurance, social security contributions,
unemployment compensation, worker’s compensation, tuition reimbursements, and other
employee benefits. [E12, E222, E223, E224, E225, E226, E227, E228, E3A12, and
E3B12. Variables E222, E223, E224, E225, E226, E227, and E228 sum to TE22.]
enterprise operations: A subfunction (3200) of noninstructional services (3000).
Enterprise operations are activities that are financed, at least in part, by user charges,
similar to a private business. These operations are sometimes subsidized by LEAs. Food
services expenditures are reported under food services, even if they are run as an
enterprise. [E3B11, E3B12, E3B13, E3B14, E3B2, E3B16, and subtotal E3B1. NOTE:
E3B1 does not include E3B2.]
equipment: An object subcategory (730) within facilities acquisition and construction
services (4000). It includes the initial purchase of property items such as books for a
newly constructed school or addition. Replacement equipment is labeled property and is
reported by function. [E63]
expenditures: All amounts of money paid out by a school system, net of recoveries and
other correcting transactions, other than for retirement of debt, purchase of securities,
extension of loans, and agency transactions. Expenditures include only external
transactions of a school system and exclude noncash transactions such as the provision of
perquisites or other in-kind payments.
expenditures from the American Recovery and Reinvestment Act (ARRA) funds:
The Recovery and Reinvestment Act of 2009 (ARRA, PL 111-5) provided states with
additional federal funds to support public education. These funds are allocated through
existing programs such as Title I, Impact Aid, and Individuals with Disabilities Education
Act (IDEA), and also directly through the State Fiscal Stabilization Fund. The following
seven items for expenditures from ARRA funds are collected in NPEFS:
instruction expenditures from ARRA funds: Total current expenditures for
instruction from ARRA funds, including current expenditures for activities
directly associated with the interaction between teachers and students, including
teacher salaries and benefits, supplies (such as textbooks), and purchased
instructional services. [ARRASTE1]
total current expenditures for public elementary-secondary education from
ARRA funds: Include expenditures for instruction, support services, and
noninstruction, functions 1000 through 3200, that are made from ARRA funds.
[ARRATE5]
total current expenditures for community services, adult education, and
other programs outside of public elementary-secondary education from
ARRA funds: Expenditures from ARRA funds for the community services
nonproperty item and direct cost programs subtotal, including Non-Public School
B-3

Appendix B—Glossary
Programs (500), Adult/Continuing Education Programs (600), and Community
Services Programs (800). [ARRAE81Z]
property expenditures from ARRA funds: Include all property expenditures
from ARRA funds for Instruction (1000), Support Services (2000), Food Services
(3100), and Enterprise Operations (3200). [ARRATE10]
school construction expenditures from ARRA funds: Include all school
construction expenditures from ARRA funds reported under Facilities Acquisition
and Construction Services. [ARRASTE6]
expenditures from the Title I funds received under ARRA: Expenditures from
the Title I program received under ARRA. [ARRATLEIZ]
direct program support from ARRA funds: Expenditures from ARRA funds
that are made by state governments for and on behalf of school districts.
[ARRASTE4]
facilities acquisition and construction services: An expenditure function (4000) that
includes the acquisition of land and buildings; building construction, remodeling, and
additions; the initial installation or extension of service systems and other built-in
equipment; and site improvement. [E61, E62, E63, and subtotal STE6.]
federal revenues: Include direct grants-in-aid to schools or agencies, funds distributed
through a state or intermediate agency, and revenues in lieu of taxes to compensate a
school district for nontaxable federal institutions within a district’s boundary. [R4A,
R4B, R4C, R4D, and subtotal STR4.]
food services: A subfunction (3100) of noninstructional services (3000). Food services
are activities that provide food to students and staff in a school or LEA. These services
include preparing and serving regular and incidental meals or snacks in connection with
school activities as well as delivery of food to schools. [E3A11, E3A12, E3A13, E3A14,
E3A2, E3A16, and subtotal E3A1. NOTE: E3A1 does not include E3A2.]
function: A category of expenditure defining the activity supported by the service or
commodity bought.
general administration: One of nine subfunctions (2300) within the expenditure
function support services (2000). It includes expenditures for the board of education and
administration of LEAs. [E214, E224, E234, E244, E254, E264, and subtotal STE24.
NOTE: STE24 does not include E254.]
instruction: Current expenditures for activities directly associated with the interaction
between teachers and students, including teacher salaries and benefits, supplies (such as
textbooks), and purchased instructional services. [E11, E12, E13, E14, E15, E16, E17,
E18, and subtotal STE1. Variables E15 and E17 are not included in STE1.]

B-4

Appendix B—Glossary
instructional staff support services: One of nine subfunctions (2200) within the
expenditure function support services (2000). It includes instructional staff training,
educational media (library and audiovisual), and other instructional staff support services.
[E213, E223, E233, E243, E253, E263, and subtotal STE23. NOTE: STE23 does not
include E253.]
intermediate sources of revenue: Education agencies with fundraising capabilities that
operate between the state and local government levels. One example is New York’s
Board of Cooperative Educational Services (BOCES). Intermediate revenues are included
in local revenue totals. [R2]
local education agency (LEA): The government agency at the local level whose primary
responsibility is to operate public schools or to contract for public school services.
local revenues: Include revenues from such sources as local property and nonproperty
taxes, investments, and student activities such as textbook sales, transportation and tuition
fees, and food service revenues. [R1A, R1B, R1C, R1D, R1E, R1F, R1G, R1H, R1I,
R1J, R1K, R1L, R1M, R1N, and subtotal STR1. R1F and R1H are not included in
STR1.]
NPEFS: National Public Education Financial Survey, a component of the Common Core
of Data (CCD).
object: A category of expenditure defining the service or commodity bought.
operations and maintenance: One of nine subfunctions (2600) within the expenditure
function support services (2000). It includes expenditures for the supervision of
operations and maintenance, the operation of buildings, the care and upkeep of grounds
and equipment, vehicle operations (other than student transportation) and maintenance,
and security. [E216, E226, E236, E246, E256, E266, and subtotal STE26. NOTE:
STE26 does not include E256.]
other support services: Combines three of nine subfunctions (2500, 2800, and 2900). It
includes expenditures for business support services (activities concerned with the fiscal
operation of the LEA), central support services (activities, other than general
administration, which support each of the other instructional and support services
programs, including planning, research, development, evaluation, information, and data
processing services), and other support services expenditures not reported elsewhere.
[E218, E228, E238, E248, E258, E268, and subtotal STE28. NOTE: STE28 does not
include E258.]
property: One of six expenditure objects (700). Property includes expenditures for
initial, additional, and replacement furniture and fixtures such as desks, file cabinets,
computers, copying machines, printing equipment, and other equipment. Property
expenditures are not included in current expenditure subtotals. [E17, E252, E253, E254,
E255, E256, E257, E258, E3A2, E3B2, E62, E63, E82, E91, and subtotal TE10.
Property variables are excluded from all totals and subtotals in the file except for
B-5

Appendix B—Glossary
variables TE25, TE10, and TE11. Support services subtotal TE25 is the sum of E252,
E253, E254, E255, E256, E257, and E258.]
purchased services: One of six expenditure objects. It is for professional and technical
services and the renting of equipment. [E13, E232, E233, E234, E235, E236, E237,
E238, E3A13, and E3B13. TE23 is the sum of E232, E233, E234, E235, E236, E237,
and E238.]
revenues: Additions to assets that do not incur an obligation that must be met at some
future date, do not represent exchanges of fixed assets, and are available for expenditure
by the local education agencies in the state. Revenues include funds from local,
intermediate, state, and federal sources.
salaries: One of six expenditure objects (100). It includes the gross salaries of permanent
and temporary staff on the payroll of LEAs, including those substituting for permanent
employees. Salaries for full- and part-time staff are included along with overtime and
salaries for staff on sabbatical leave. Also included are supplemental amounts for
additional duties such as coaching or supervising extracurricular activities, bus
supervision, and summer school teaching. [E11, E212, E213, E214, E215, E216, E217,
E218, E3A11, and E3B11. Support services subtotal TE21 is the sum of E212, E213,
E214, E215, E216, E217, and E218.]
school administration: One of nine subfunctions (2400) within the expenditure function
support services (2000). It includes expenditures for the office of the principal, full-time
department chairpersons, and graduation expenses. [E215, E225, E235, E245, E255,
E265, and subtotal STE25. STE25 does not include E255.]
state revenues: Include both direct funds from state governments and funds in lieu of
taxation. Revenues in lieu of taxes are paid to compensate a school district for
nontaxable state institutions or facilities within the district’s boundary. [R3]
student membership: Annual headcount of students enrolled in school on October 1 or
the school day closest to that date. In any given year, some small schools will not have
any students.
student support services: One of nine subfunctions (2100) within the expenditure
function support services (2000). It includes attendance and social work, guidance,
health, psychological services, speech pathology, audiology, and other student support
services. [E212, E222, E232, E242, E252, E262, and subtotal STE22. NOTE: STE22
does not include E252.]
student transportation: One of nine subfunctions (2700) within the expenditure
function support services (2000). It includes expenses for the supervision, vehicle
operation, monitoring, and vehicle servicing and maintenance associated with student
transportation services. [E217, E227, E237, E247, E257, E267, and subtotal STE27.
NOTE: STE27 does not include E257.]

B-6

Appendix B—Glossary
supplies: One of six expenditure objects (line item 600). Supplies are items that are
consumed, wear out, or deteriorate through use, or items that lose their identity through
fabrication or incorporation into different or more complex units or substances. These
include expenditures for general supplies; paper and other materials required for printing
and copying; and books, periodicals, and reference materials. [E16, E242, E243, E244,
E245, E246, E247, E248, E3A14, and E3B14. Support services subtotal TE24 is the
sum of E242, E243, E244, E245, E246, E247, and E248.]
support services: An expenditure function (2000) divided into nine subfunctions:
student support services (2100), instructional staff support (2200), general administration
(2300), school administration (2400), operations and maintenance (2600), student
transportation (2700), and other support services (2500, 2800, 2900). [Support services
subtotal STE2T is the sum of subtotals STE22, STE23, STE24, STE25, STE26,
STE27, and STE28. STE2T is also the sum of subtotals TE21, TE22, TE23, TE24 and
TE26.]
teacher salaries - other programs: Salaries for teachers in programs other than regular
education, special education or vocational education. Include salaries in alternative
education programs. [E11D]
teacher salaries - regular education: Salaries for teachers in regular education
programs, grades: Prekindergarten, Kindergarten, Ungraded and Grades 1 through 12.
Missing data are included in the amount reported for Instruction Salaries. Include salaries
in alternative education programs. [E11A]
teacher salaries - special education: Salaries for teachers in special education programs,
relating to intellectual disability, orthopedic impairment, emotional disturbance,
developmental delay, specific learning disabilities, multiple disabilities, hearing
impairment, other health impairments, visual impairments including blindness, autism,
deaf-blindness, traumatic brain injury, and speech or language impairments. Include
salaries in alternative education programs. [E11B]
teacher salaries - vocational education: Salaries for teachers in vocational and technical
programs. Include salaries in alternative education programs. [E11C]
textbook expenditures: Expenditures for textbooks used in instructing students. Missing
data are included in the amount reported Instruction Supplies. [E2]

B-7

Appendix C—State Abbreviations and American National Standards Institute (ANSI)
State Codes

C-1

Appendix C—State Abbreviations and American National Standards
Institute (ANSI) State Codes
Table C-1. State abbreviations and American National Standards Institute (ANSI) state codes, by state or
jurisdiction: Fiscal year 2009
State
abbreviation1
AL
AK
AZ
AR
CA

ANSI
state code2
01
02
04
05
06

Colorado
Connecticut
Delaware
District of Columbia
Florida

CO
CT
DE
DC
FL

08
09
10
11
12

Georgia
Hawaii
Idaho
Illinois
Indiana

GA
HI
ID
IL
IN

Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi

State or
jurisdiction
Alabama
Alaska
Arizona
Arkansas
California

State or
jurisdiction
New Jersey
New Mexico
New York
North Carolina
North Dakota

State
abbreviation1
NJ
NM
NY
NC
ND

ANSI
state code2
34
35
36
37
38

Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island

OH
OK
OR
PA
RI

39
40
41
42
44

13
15
16
17
18

South Carolina
South Dakota
Tennessee
Texas
Utah

SC
SD
TN
TX
UT

45
46
47
48
49

IA
KS
KY
LA
ME

19
20
21
22
23

MD
MA
MI
MN
MS

24
25
26
27
28

Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming

VT
VA
WA
WV
WI
WY

50
51
53
54
55
56

American Samoa

Guam

Commonwealth of the
Missouri
MO
29
Northern Mariana Islands
MP
Montana
MT
30
Nebraska
NE
31
Puerto Rico
PR
Nevada
NV
32
New Hampshire
NH
33
U.S. Virgin Islands
VI
1
U.S. Postal Service state abbreviation codes.
2
American National Standards Institute state codes (01–78).
SOURCE: U.S. Census Bureau, Geography Division, Geographic Standards and Criteria Branch. (2010)
“Codes for the Identification of the states, the District of Columbia, Puerto Rico, and the Insular Areas of
the United States” (INCITS 38:2009).

C-2

69
72
78

Appendix D—Imputations and Edits List

D-1

Appendix D—Imputations and Edits List
The following is a state-by-state list of the imputations and edits in the fiscal year 2009
1a NPEFS data file. Data elements are denoted by the variable names in the data file. For
more information, see section II.B. Imputations and Edits in the user’s guide and
Appendix A—Record Layout and Description of Data Elements in the documentation.
ALASKA
R1D contains R1C using TR
R1C combined with R1D
ARIZONA
E4B1 distribute by dest. E217, E227, E237, E247, E267
E4E1 distribute by dest. E11, E12, E13, E16, E18, E212, E213, E214, E215, E216,
E217, E218, E222, E223, E224, E225, E226, E227, E228, E232, E233, E234, E235,
E236, E237, E238, E242, E243, E244, E245, E246, E247, E248, E262, E263, E264,
E265, E266, E267, E268
E81 impute based on (TE11-E81)
E82 impute based on (TE11-E82)
R1L contains R1N using TR
R1N combined with R1L
TE25 totals E252, E253, E254, E255, E256, E257, E258 using TE11
ARKANSAS
E4C1 distribute by salary E12, E222, E223, E224, E225, E226, E227, E228, E3A12
using E11, E212, E213, E214, E215, E216, E217, E218, E3A11
E4E1 distribute by dest. E11, E12, E13, E16, E18, E212, E213, E214, E215, E216,
E217, E218, E222, E223, E224, E225, E226, E227, E228, E232, E233, E234, E235,
E236, E237, E238, E242, E243, E244, E245, E246, E247, E248, E262, E263, E264,
E265, E266, E267, E268
CALIFORNIA
E4E1 distribute by dest. E11, E12, E13, E16, E18, E212, E213, E214, E215, E216,
E217, E218, E222, E223, E224, E225, E226, E227, E228, E232, E233, E234, E235,
E236, E237, E238, E242, E243, E244, E245, E246, E247, E248, E262, E263, E264,
E265, E266, E267, E268
E4E2 distribute by dest. E17, E252, E253, E254, E255, E256, E257, E258, E3A2
CONNECTICUT
E4C1 distribute by salary E12, E222, E223, E224, E225, E226, E227, E228, E3A12
using E11, E212, E213, E214, E215, E216, E217, E218, E3A11
E4E1 distribute by dest. E11, E12, E13, E16, E18, E212, E213, E214, E215, E216,
E217, E218, E222, E223, E224, E225, E226, E227, E228, E232, E233, E234, E235,
E236, E237, E238, E242, E243, E244, E245, E246, E247, E248, E262, E263, E264,
E265, E266, E267, E268
E4E2 distribute by dest. E17, E252, E253, E254, E255, E256, E257, E258, E3A2
E62 contains E61, E63 using TE11
E61 combined with E62

D-2

Appendix D—Imputations and Edits List
E63 combined with E62
E81 impute based on (TE11-E81)
E82 impute based on (TE11-E82)
R5 impute/import TR
DISTRICT OF COLUMBIA
E18 contains E12, E16 using TE11
E12 combined with E18
E16 combined with E18
E262 contains E222 using TE11
E222 combined with E262
E263 contains E223 using TE11
E223 combined with E263
E264 contains E224 using TE11
E224 combined with E264
E265 contains E225 using TE11
E225 combined with E265
E266 contains E226 using TE11
E226 combined with E266
E268 contains E228 using TE11
E228 combined with E268
E3A16 contains E3A12 using TE11
E3A12 combined with E3A16
E4A1 distribute by dest. E16
E4B1 distribute by dest. E237
E4C1 distribute by dest. E12
E61 contains E62, E63 using TE11
E62 combined with E61
E63 combined with E61
R1L contains R1N using TR
R1N combined with R1L
FLORIDA
E4E1 distribute by dest. E11, E12, E13, E16, E18, E212, E213, E214, E215, E216,
E217, E218, E222, E223, E224, E225, E226, E227, E228, E232, E233, E234, E235,
E236, E237, E238, E242, E243, E244, E245, E246, E247, E248, E262, E263, E264,
E265, E266, E267, E268
GEORGIA
E4C1 distribute by dest. E222
E4E1 distribute by dest. E11, E12, E13, E16, E18, E212, E213, E214, E215, E216,
E217, E218, E222, E223, E224, E225, E226, E227, E228, E232, E233, E234, E235,
E236, E237, E238, E242, E243, E244, E245, E246, E247, E248, E262, E263, E264,
E265, E266, E267, E268

D-3

Appendix D—Imputations and Edits List
IDAHO
E4C1 distribute by salary E12, E222, E223, E224, E225, E226, E227, E228, E3A12
using E11, E212, E213, E214, E215, E216, E217, E218, E3A11
E4E1 distribute by dest. E11, E12, E13, E16, E18
ILLINOIS
E4A1 distribute by dest. E16
E4B1 distribute by dest. E217, E227, E237, E247, E267
E4C1 distribute by salary E12, E222, E223, E224, E225, E226, E227, E228 using E11,
E212, E213, E214, E215, E216, E217, E218
E4E1 distribute by dest. E11, E12, E13, E16, E18, E212, E213, E214, E215, E216,
E217, E218, E222, E223, E224, E225, E226, E227, E228, E232, E233, E234, E235,
E236, E237, E238, E242, E243, E244, E245, E246, E247, E248, E262, E263, E264,
E265, E266, E267, E268
E62 contains E61 using TE11
E61 combined with E62
INDIANA
E4C1 distribute by salary E12, E222, E223, E224, E225, E226, E227, E228 using E11,
E212, E213, E214, E215, E216, E217, E218
LOUISIANA
E4E1 distribute by dest. E11, E12, E13, E16, E18, E212, E213, E214, E215, E216,
E217, E218, E222, E223, E224, E225, E226, E227, E228, E232, E233, E234, E235,
E236, E237, E238, E242, E243, E244, E245, E246, E247, E248, E262, E263, E264,
E265, E266, E267, E268
R1E contains R1N using TR
R1N combined with R1E
MAINE
E4C1 distribute by salary E12, E222, E223, E224, E225 using E11, E212, E213, E214,
E215
MARYLAND
E4C1 distribute by salary E12, E222, E223, E225, E228 using
E11,E212,E213,E215,E218
MASSACHUSETTS
E4C1 distribute by salary E12, E222, E223 using E11, E212, E213

D-4

Appendix D—Imputations and Edits List
MINNESOTA
E4E1 distribute by dest. E11, E12, E13, E16, E18, E212, E213, E214, E215, E216,
E217, E218, E222, E223, E224, E225, E226, E227, E228, E232, E233, E234, E235,
E236, E237, E238, E242, E243, E244, E245, E246, E247, E248, E262, E263, E264,
E265, E266, E267, E268
E62 contains E61 using TE11
E61 combined with E62
MISSISSIPPI
E4E1 distribute by dest. E11, E12, E13, E16, E18, E212, E213, E214, E215, E216,
E217, E218, E222, E223, E224, E225, E226, E227, E228, E232, E233, E234, E235,
E236, E237, E238, E242, E243, E244, E245, E246, E247, E248, E262, E263, E264,
E265, E266, E267, E268
E4E2 distribute by dest. E17, E252, E253, E254, E255, E256, E257, E258, E3A2
E62 contains E63 using TE11
E63 combined with E62
MISSOURI
E13 contains E18 using TE11
E18 combined with E13
E61 contains E63 using TE11
E63 combined with E61
NEBRASKA
E62 contains E61 using TE11
E61 combined with E62
E81 contains E82 using TE11
E82 combined with E81
R4B contains R4C using TR
R4C combined with R4B
NEW HAMPSHIRE
E62 contains E63 using TE11
E63 combined with E62
NEW JERSEY
E81 contains E82 using TE11
E82 combined with E81
R4A contains R4D using TR
R4D combined with R4A
NEW YORK
E4E1 distribute by dest. E11, E12, E13, E16, E18, E212, E213, E214, E215, E216,
E217, E218, E222, E223, E224, E225, E226, E227, E228, E232, E233, E234, E235,
E236, E237, E238, E242, E243, E244, E245, E246, E247, E248, E262, E263, E264,

D-5

Appendix D—Imputations and Edits List
E265, E266, E267, E268
RHODE ISLAND
E4C1 distribute by salary E12, E222, E223, E224, E225, E226, E227, E228, E3A12
using E11, E212, E213, E214, E215, E216, E217, E218, E3A11
E4E1 distribute by dest. E11, E12, E13, E16, E18, E212, E213, E214, E215, E216,
E217, E218, E222, E223, E224, E225, E226, E227, E228, E232, E233, E234, E235,
E236, E237, E238, E242, E243, E244, E245, E246, E247, E248, E262, E263, E264,
E265, E266, E267, E268
R5 impute/import TR
SOUTH DAKOTA
E62 contains E61 using TE11
E61 combined with E62
TENNESSEE
E15 contains E14 using TE11
E14 combined with E15
TEXAS
E4A1 distribute by dest. E16
E4B1 distribute by dest. E217, E227, E237, E247, E267
E4C1 distribute by salary E12, E222, E223, E224, E225, E226, E227, E228, E3A12
using E11, E212, E213, E214, E215, E216, E217, E218, E3A11
E4E1 distribute by dest. E11, E12, E13, E16, E18, E212, E213, E214, E215, E216,
E217, E218, E222, E223, E224, E225, E226, E227, E228, E232, E233, E234, E235,
E236, E237, E238, E242, E243, E244, E245, E246, E247, E248, E262, E263, E264,
E265, E266, E267, E268
VIRGINIA
E62 contains E63 using TE11
E63 combined with E62
R1D contains R1C using TR
R1C combined with R1D
WASHINGTON
E15 contains E14 using TE11
E14 combined with E15
WEST VIRGINIA
E4C1 distribute by salary E12, E222, E223, E224, E225, E226, E227, E228, E3A12
using E11, E212, E213, E214, E215, E216, E217, E218, E3A11
E4E1 distribute by dest. E11, E12, E13, E16, E18, E212, E213, E214, E215, E216,
E217, E218, E222, E223, E224, E225, E226, E227, E228, E232, E233, E234, E235,
E236, E237, E238, E242, E243, E244, E245, E246, E247, E248, E262, E263, E264,
E265, E266, E267, E268
E4E2 distribute by dest. E17, E252, E253, E254, E255, E256, E257, E258, E3A2
D-6

Appendix D—Imputations and Edits List
AMERICAN SAMOA
E264 contains E234 using TE11
E234 combined with E264
E268 contains E238, E248 using TE11
E238 combined with E268
E248 combined with E268
COMMONWEALTH OF THE NORTHERN MARIANA ISLANDS
E4E1 distribute by dest. E11, E12, E13, E16, E18, E212, E213, E214, E215, E216,
E217, E218, E222, E223, E224, E225, E226, E227, E228, E232, E233, E234, E235,
E236, E237, E238, E242, E243, E244, E245, E246, E247, E248, E262, E263, E264,
E265, E266, E267, E268
GUAM
E268 contains E238, E248 using TE11
E238 combined with E268
E248 combined with E268
E4A1 distribute by dest. E16
E7A1 impute based on (TE11-E7A1)
PUERTO RICO
E11 contains E212, E213, E214, E215, E216 using TE11
E212 combined with E11
E213 combined with E11
E214 combined with E11
E215 combined with E11
E216 combined with E11
E12 contains E222, E223, E224, E225, E226 using TE11
E222 combined with E12
E223 combined with E12
E224 combined with E12
E225 combined with E12
E226 combined with E12
E232 contains E233, E234, E235, E238, E242, E245, E248 using TE11
E233 combined with E232
E234 combined with E232
E235 combined with E232
E238 combined with E232
E242 combined with E232
E245 combined with E232
E248 combined with E232
E253 contains E252, E254, E255, E256, E258 using TE11
E252 combined with E253
E254 combined with E253
E255 combined with E253
E256 combined with E253
D-7

Appendix D—Imputations and Edits List
E258 combined with E253
E3A16 contains E3A13, E3A14 using TE11
E3A13 combined with E3A16
E3A14 combined with E3A16
E61 impute based on (TE11-E61)
U.S. VIRGIN ISLANDS
E233 contains E253 using TE11
E253 combined with E233
E235 contains E255 using TE11
E255 combined with E235
E236 contains E256 using TE11
E256 combined with E236
E238 contains E258 using TE11
E258 combined with E238
E242 contains E252 using TE11
E252 combined with E242
E4B1 distribute by dest. E217, E227, E237, E247, E267
E61 contains E62, E63 using TE11
E62 combined with E61
E63 combined with E61
R1L contains R1D, R1I, R1J using TR
R1D combined with R1L
R1I combined with R1L
R1J combined with R1L

D-8

Appendix E—Fiscal Data Plan Questions

E-1

Appendix E—Fiscal Data Plan Questions
National Public Education Financial Survey
FY 2009 Fiscal Data Plan
12/4/2009
Direct Program Support / State Payments on Behalf
1. In your state, do local education agencies receive Direct Program Support/State
Payments on Behalf monies from the state?
 Yes (Please go to question 2.)
 No (Please go to question 5.)
2.

Are these amounts reported in NPEFS?
 Yes (Please go to question 2a.)
 No (Please go to question 3.)
2a. If yes, where are these amounts reported in NPEFS? (Check all that apply.)
 Revenues
 Expenditures

3. How are these amounts reported in F-33?
 Provided as district-by-district data
 Provided as state totals data
 Provided only on data plan
 Amounts are not reported in F-33
4. Please provide the TOTAL Direct Program Support/State Payments on Behalf amounts
in your state (include all amounts, even those reported under their appropriate
functions):
4a. Textbooks for Public School Students
1. Non-Property
$ ___________
2. Property Only
$ ___________
4b. Transportation for Public School Students
1. Non-Property
$ ___________
2. Property Only
$ ___________
E-2

Appendix E—Fiscal Data Plan Questions
4c. Direct Program Support for Private School Students
1. Non-Property
$ ___________
4d. Other Direct Program Support for Public School Students
1. Non-Property
$ ___________
If applicable, please specify program name(s) ______________
2. Property
$ ___________
If applicable, please specify program name(s) ______________
4e. Employee Benefits for Public School Employees
1. Non-Property
$ ___________
2. Property
$ ___________
4f. If you are reporting Direct Program Support expenditures for Employee
Benefits, please indicate the general categories of benefits these expenditures
support: (Check all that apply.)
 Retirement
 Health Insurance
 Other (please specify) _______________________________________
Use of NCES Handbook
5. What version of the NCES handbook Financial Accounting for Local and State School
Systems do you use while reporting data?
 2009 Edition
 2003 Edition
 Other (please specify) _______________________________________
NPEFS Average Daily Attendance
6. When calculating Average Daily Attendance on the NPEFS survey, do you include
summer school attendance?
 Yes (Please go to question 6a.)
 No
6a. If yes, what weight or adjustment do you use with these data when adding them
into the state total ADA?
________________________________________________________________

E-3

Appendix E—Fiscal Data Plan Questions
NPEFS Student Membership
7. NCES often uses student membership from the CCD nonfiscal survey to calculate per
pupil expenditures. When we use student membership data with the (ED Facts) NPEFS
finance data, should we adjust the membership data to agree with finance data?
 Yes (Please go to question 7a.)
 No

7a. If yes, what adjustment should we make? (Check all that apply.)
 Exclude PK students
 Exclude charter school students by summing up membership on the F-33
 Other adjustment (please explain) _______________________________

E-4

Appendix F—Fiscal Data Plan Responses

F-1

Appendix F—Data Plan Responses
Exhibit F-1. Data plan responses to questions 1 through 3, by state or jurisdiction: Fiscal year 2009
Do local
education
agencies in
your state
receive Direct
Program
Are these
Support/State
If yes, where are these amounts
amounts
Payments on
reported in NPEFS?
How are these amounts
reported in
Behalf monies
Q. 2.a
reported in F-33?
NPEFS?
from the state?
State or jurisdiction
Q. 1
Q. 2
Revenues
Expenditures
Q. 3
Alabama
No
†
†
†
†
Alaska
Yes
Yes
Yes
Yes
District-by-district
Arizona
No
†
†
†
†
Arkansas
Yes
Yes
Yes
Yes
Amounts not reported to F-33
California
Yes
Yes
Yes
Yes
District-by-district
Colorado
Connecticut
Delaware
District of Columbia
Florida

No
Yes
No

†
Yes
†

†
Amounts not reported to F-33
†

Yes

—

Yes

Amounts not reported to F-33

Georgia
Hawaii
Idaho
Illinois
Indiana

Yes
No
Yes
Yes
Yes

Yes
†
Yes
Yes
Yes

Yes
†
Yes
Yes
—

Yes
†
Yes
Yes
Yes

District-by-district
†
District-by-district
District-by-district
State totals

Iowa
Kansas
Kentucky
Louisiana
Maine

No
No
Yes
Yes
Yes

†
†
Yes
Yes
Yes

†
†
District-by-district
Amounts not reported to F-33
Amounts not reported to F-33

Maryland
Massachusetts
Michigan
Minnesota
Mississippi

Yes
Yes
No
No
Yes

Yes
Yes
†
†
Yes

Yes
—
†
†
Yes

Yes
Yes
†
†
Yes

District-by-district
Amounts not reported to F-33
†
†
District-by-district

Missouri
Montana
Nebraska
Nevada
New Hampshire

No
No
No
No
Yes

†
†
†
†
Yes

†
†
†
†
State totals

New Jersey
New Mexico
New York
North Carolina
North Dakota

No
No
Yes
No
No

†
No
Yes
†
†

†
†
Yes
†
†

†
†
—
†
†

†
Amounts not reported to F-33
District-by-district
†
†

Ohio
No
Oklahoma
Yes
Oregon
No
Pennsylvania
Yes
Rhode Island
Yes
See notes at end of exhibit.

†
Yes
†
Yes
Yes

†
District-by-district
†
Amounts not reported to F-33
District-by-district

—

F-2

—

Appendix F—Data Plan Responses
Exhibit F-1. Data plan responses to questions 1 through 3, by state or jurisdiction: Fiscal year 2009—continued
Do local
education
agencies in
your state
receive Direct
Program
Are these
Support/State
If yes, where are these amounts
amounts
Payments on
reported in NPEFS?
How are these amounts
reported in
Behalf monies
Q. 2.a
reported in F-33?
NPEFS?
from the state?
State or jurisdiction
Q. 1
Q. 2
Revenues
Expenditures
Q. 3
South Carolina
Yes
Yes
Yes
Yes
State totals
South Dakota
Yes
Yes
Yes
Yes
District-by-district
Tennessee
No
†
†
†
†
Texas
Yes
Yes
Yes
Yes
District-by-district
Utah
No
No
†
†
District-by-district
Vermont
—
Yes
Yes
Yes
District-by-district
Virginia
No
†
†
†
†
Washington
No
†
†
†
†
West Virginia
Yes
Yes
Yes
Yes
State totals
Wisconsin
Yes
Yes
—
Yes
Amounts not reported to F-33
Wyoming
No
†
†
†
†
Other jurisdictions
American Samoa
No
†
†
†
†
Guam
—
—
—
—
—
Commonwealth of
the Northern
Mariana Islands
—
—
—
—
—
Puerto Rico
No
†
†
†
†
U.S. Virgin Islands
Yes
Yes
Yes
Yes
Amounts not reported to F-33
— Not available.
† Not applicable.
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), “National
Public Education Financial Survey,” fiscal year 2009, Version 1a.

F-3

Appendix F—Data Plan Responses
Exhibit F-2. Data plan responses to questions 4.a.1 through 4.c.1, by state or jurisdiction: Fiscal year 2009
Please provide the Total Direct Program Support/State Payments on Behalf amounts in your state
(include all amounts, even those reported under their appropriate functions)
Textbooks for
Textbooks for
Transportation for
Transportation for
Direct Program
Public School
Public School
Public School
Public School Support for Private
Students (NonStudents
Students (NonStudents
School Students
Property)
(Property only)
Property)
(Property only)
(Non-Property)
State or jurisdiction
Q.4.a.1
Q.4.a.2
Q.4.b.1
Q.4.b.2
Q.4.c.1
Alabama
†
†
†
†
†
Alaska
—
—
—
—
—
Arizona
†
†
†
†
†
Arkansas
$0
$0
$0
$0
$0
California
0
0
0
0
0
Colorado
Connecticut
Delaware
District of Columbia
Florida

†
—
†
—
0

†
24,797,556
†
—
0

142,958,866
†
—
42,826,500
0

—
†
—
—
0

141,557,362
†
—
11,954,700
0

25,540,889
†
—
—
0

—
†
—
0
0

†
†
100,000
0
—

†
†
—
0
—

†
†
—
32,332,591
—

Maryland
Massachusetts
Michigan
Minnesota
Mississippi

—
0
†
†
—

Missouri
Montana
Nebraska
Nevada
New Hampshire

†
†
†
†
—

†
†
306,455,292
†
†

†
†
—
†
†

†
†
2,692,717,677
†
†

†
†
—
†
†

†
†
960,776,942
†
†

†
—
†
—
—

†
—
†
112,978,027
—

Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine

New Jersey
New Mexico
New York
North Carolina
North Dakota

Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
See notes at end of exhibit.

†
—
†
—
—

F-4

Appendix F—Data Plan Responses
Exhibit F-2. Data plan responses to questions 4.a.1 through 4.c.1, by state or jurisdiction: Fiscal year 2009—continued
Please provide the Total Direct Program Support/State Payments on Behalf amounts in your state
(include all amounts, even those reported under their appropriate functions)

State or jurisdiction
South Carolina
South Dakota
Tennessee
Texas
Utah

Textbooks for
Public School
Students (NonProperty)
Q.4.a.1
23,460,507
0
†
237,877,478
†

Textbooks for
Public School
Students
(Property only)
Q.4.a.2
0
0
†
—
†

Transportation for
Public School
Students (NonProperty)
Q.4.b.1
39,660,219
0
†
19,313,662

Transportation for
Public School
Students
(Property only)
Q.4.b.2
745,525
0
†
—
†

Direct Program
Support for Private
School Students
(Non-Property)
Q.4.c.1
0
0
†
0
0

Vermont
—
—
—
—
—
Virginia
†
†
†
†
†
Washington
†
†
†
†
†
West Virginia
—
—
—
—
—
Wisconsin
—
—
—
—
127,061,939
Wyoming
†
†
†
†
†
Other jurisdictions
American Samoa
†
†
†
†
†
Guam
—
—
—
—
—
Commonwealth of
the Northern
Mariana Islands
—
—
—
—
—
Puerto Rico
†
†
†
†
†
U.S. Virgin Islands
—
—
6,792,710
—
1,170,897
— Not available.
† Not applicable.
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), “National
Public Education Financial Survey,” fiscal year 2009, Version 1a.

F-5

Appendix F—Data Plan Responses
Exhibit F-3. Data plan responses to questions 4.d.1 through 4.d.2, by state or jurisdiction: Fiscal year 2009
Please provide the Total Direct Program Support/State Payments on Behalf amounts in your state
(include all amounts, even those reported under their appropriate functions)
Other Direct Program
Other Direct Program
Support for Public
Support for Public
School Students
School Students
(Non-Property) Program Name
(Property) Program Name
State or jurisdiction
Q.4.d.1 Q.4.d.1
Q.4.d.2 Q.4.d.2
Alabama
† †
† †
Alaska
— —
— —
Arizona
† †
† †
Arkansas
$62,427,569 —
— —
California
908,136,798 Some charter schools
$23,128,168 Some charter schools
Colorado
Connecticut

†
402,531,051

†
Child nutrition
programs run by state
agencies,
state Technical High
School programs,
state Department of
Correction programs,
Regional Education
Service Center

Delaware
District of Columbia
Florida

†
—
348,969,263

†
—
Florida School for
Deaf & Blind,
Florida Virtual
Academy,
Florida Connections
Academy, McKay
Scholarships, and
Corporate
Scholarships

†
—
0

†
—
—

State schools
†
—
Regional Office of
Education Salaries,
Regional Office of
Education School
Service, Agriculture,
Illinois Economics,
Illinois Government
Internship,
Department of
Corrections & Juvenile
Justice, Title II Math &
Science Partnership
—

—
†
—
0

—
†
—
—

—

†
†
—
—
—

†
†
—
0
—

†
†
—
—
—

Georgia
Hawaii
Idaho
Illinois

24,977,532
†
—
59,259,600

Indiana

Iowa
Kansas
Kentucky
Louisiana
Maine
See notes at end of exhibit

†
†
—
82,109,129
—

F-6

†
12,574,627

†
State Technical High
School programs,
Regional Education
Service Center
programs

Appendix F—Data Plan Responses
Exhibit F-3. Data plan responses to questions 4.d.1 through 4.d.2, by state or jurisdiction: Fiscal year 2009—continued
Please provide the Total Direct Program Support/State Payments on Behalf amounts in your state
(include all amounts, even those reported under their appropriate functions)
Other Direct Program
Other Direct Program
Support for Public
Support for Public
School Students
School Students
(Non-Property) Program Name
(Property) Program Name
State or jurisdiction
Q.4.d.1 Q.4.d.1
Q.4.d.2 Q.4.d.2
Maryland
— —
— —
Massachusetts
0 —
0 —
Michigan
† †
† †
Minnesota
† †
† †
Mississippi
— —
— —
Missouri
Montana
Nebraska
Nevada
New Hampshire

†
†
†
†
—

New Jersey
New Mexico
New York
North Carolina
North Dakota

†
†
459,006,246
†
†

†
†
—
†
†

†
†
Charter schools
†
†

Ohio
Oklahoma

†
155,906,200

†
—

†
—
—

†
Student Assessment,
Vocational Programs,
Commodities
†
—
—

†
—
—

1,530,219
8,652,458
†
0
†

Community education
Connecting schools
†
—
†

8,980
33,677
†
0
†

Vermont
Virginia
Washington
West Virginia

—
†
†
86,379,419

—
†
†
Corrections,
School for the Deaf &
Blind,
Regional Educational
Service Agency,
Multi-County
Vocational Center

—
†
†
16,416,611

Wisconsin
Wyoming
See notes at end of exhibit

41,121,975
†

State charter schools
†

—
†

Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah

F-7

Community education
Connecting schools
†
—
†
—
†
†
21st Century TechTools for Schools

—
†

Appendix F—Data Plan Responses
Exhibit F-3. Data plan responses to questions 4.d.1 through 4.d.2, by state or jurisdiction: Fiscal year 2009—continued
Please provide the Total Direct Program Support/State Payments on Behalf amounts in your state
(include all amounts, even those reported under their appropriate functions)
Other Direct Program
Other Direct Program
Support for Public
Support for Public
School Students
School Students
(Non-Property) Program Name
(Property) Program Name
State or jurisdiction
Q.4.d.1 Q.4.d.1
Q.4.d.2 Q.4.d.2
Other jurisdictions
American Samoa
† †
† †
Guam
— —
— —
Commonwealth of
the Northern
Mariana Islands
— —
— —
Puerto Rico
† †
† †
U.S. Virgin Islands
506,500 —
— —
— Not available.
† Not applicable.
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), “National
Public Education Financial Survey,” fiscal year 2009, Version 1a.

F-8

Appendix F—Data Plan Responses
Exhibit F-4. Data plan responses to questions 4.e through 4.f, by state or jurisdiction: Fiscal year 2009
Please provide the Total Direct Program Support/State Payments on Behalf amounts in your state
(include all amounts, even those reported under their appropriate functions)
If you are reporting Direct Program Support
expenditures for Employee Benefits, please indicate the
Employee Benefits for Public School
general categories of benefits these expenditures
Employees
support
Q.4.e
Q.4.f
Non-Property
Property
Health
State or jurisdiction
Q.4.e.1
Q.4.e.2 Retirement
Insurance
Other
Alabama
†
† †
†
†
Alaska
$226,626,104
— Yes
—
—
Arizona
†
† †
†
†
Arkansas
43,792,048
— Yes
Yes
Yes. Workers
Compensation.
California
1,043,905,843
— Yes
—
—
Colorado
Connecticut
Delaware
District of Columbia
Florida

†
647,215,866
†
—
0

†
—
†
—
$0

†
Yes
†
—
—

†
—
†
—
—

Georgia
Hawaii
Idaho

131,242,690
†
1,227,719

—
†
—

Yes
†
—

Illinois
Indiana

0
715,804,738

0
0

—
Yes

—
†
Yes.
Unemployment
insurance
premiums to the
Idaho
Department of
Labor on behalf
of the school
districts and
charter schools.
—
—

Iowa
Kansas
Kentucky

†
†
—

†
†
Yes

Louisiana
Maine

0
201,407,766

0
—

—
Yes

†
†
Yes. Life
insurance, voc.
Education.
—
—

621,769,420
1,534,568,719
†
†
—

—
—
†
†
—

Yes
Yes
†
†
—

—
—
†
†
—

†
†
†
†
23,108,000

†
†
†
†
—

†
†
†
†
Yes

†
†
†
†
—

Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
See notes at end of exhibit.

F-9

Appendix F—Data Plan Responses
Exhibit F-4. Data plan responses to questions 4.e through 4.f, by state or jurisdiction: Fiscal year 2009—continued
Please provide the Total Direct Program Support/State Payments on Behalf amounts in your state
(include all amounts, even those reported under their appropriate functions)
If you are reporting Direct Program Support
expenditures for Employee Benefits, please indicate the
Employee Benefits for Public School
general categories of benefits these expenditures
Employees
support
Q.4.e
Q.4.f
Non-Property
Property
Health
State or jurisdiction
Q.4.e.1
Q.4.e.2 Retirement
Insurance
Other
New Jersey
†
† †
†
†
New Mexico
†
† †
†
†
New York
11,406,737,075
— —
—
—
North Carolina
†
† †
†
†
North Dakota
†
† †
†
†
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Other jurisdictions
American Samoa
Guam
Commonwealth of
the Northern
Mariana Islands
Puerto Rico
U.S. Virgin Islands

†
31,095,701
†
—
73,592,722

†
—
†
—
—

†
Yes
†
—
Yes

†
—
†
—
—

0
0
†
1,431,433,960
†

0
0
†
—
†

—
—
†
—
†

35,849,097
†
†
209,228,092
—
†

—
†
†
—
—
†

Yes
†
†
Yes
—
†

—
†
†
—
—
†

†
—

—
†
26,253,179

—
†
—

—
†
Yes

—
†
Yes. Fica,
unemployment,
workmen's
compensation.

— Not available.
† Not applicable.
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), “National
Public Education Financial Survey,” fiscal year 2009, Version 1a.

F-10

Appendix F—Data Plan Responses
Exhibit F-5. Data plan responses to question 5, by state or jurisdiction: Fiscal year 2009
What version of the NCES handbook Financial Accounting for Local and State School Systems do
you use while reporting data?
State or jurisdiction
Q.5
Alabama
2003 Edition
Alaska
2009 Edition
Arizona
2009 Edition
Arkansas
2009 Edition
California
2009 Edition
Colorado
Connecticut
Delaware
District of Columbia
Florida

2009 Edition
Other
2003 Edition. Every time there is a change/update in policy, the state edit the data to address the
change/update in policy.
—
2009 Edition

Georgia
Hawaii
Idaho
Illinois
Indiana

2009 Edition
2009 Edition
2003 Edition
2009 Edition
2009 Edition

Iowa
Kansas
Kentucky
Louisiana
Maine

2009 Edition
2003 Edition
2009 Edition
2003 Edition
2009 Edition

Maryland
Massachusetts
Michigan
Minnesota
Mississippi

2003 Edition
2009 Edition
2009 Edition
2009 Edition
2009 Edition

Missouri
Montana
Nebraska
Nevada
New Hampshire

2003 Edition
2009 Edition
2003 Edition
2003 Edition. Nevada will be incorporating the balance sheet updates July 1, 2010.
2003 Edition. The New Hampshire Financial Accounting Handbook for LEAs was last updated in
1999. The state coordinator is however, using the current crosswalk on functions for revenues and
expenditures. A major obstacle with updating the handbook is our handbook is tied to the Department
of Revenues-Rules. It would require the state to change the rules to update the handbook.

New Jersey
New Mexico
New York
North Carolina
North Dakota

2009 Edition
2009 Edition
2009 Edition
2009 Edition
2003 Edition

Ohio
2009 Edition
Oklahoma
2009 Edition
Oregon
2009 Edition
Pennsylvania
2009 Edition
Rhode Island
2009 Edition
See notes at end of exhibit.

F-11

Appendix F—Data Plan Responses
Exhibit F-5. Data plan responses to question 5, by state or jurisdiction: Fiscal year 2009—continued
What version of the NCES handbook Financial Accounting for Local and State School Systems do
you use while reporting data?
State or jurisdiction
Q.5
South Carolina
2009 Edition
South Dakota
2009 Edition
Tennessee
2009 Edition
Texas
2009 Edition
Utah
2009 Edition
Vermont
2009 Edition
Virginia
2009 Edition
Washington
2009 Edition
West Virginia
2009 Edition
Wisconsin
2009 Edition
Wyoming
2009 Edition
Other jurisdictions
American Samoa
2003 Edition
Guam
—
Commonwealth of
the Northern
Mariana Islands
—
Puerto Rico
2003 Edition
U.S. Virgin Islands
2009 Edition
— Not available.
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), “National
Public Education Financial Survey,” fiscal year 2009, Version 1a.

F-12

Appendix F—Data Plan Responses
Exhibit F-6. Data plan responses to questions 6 through 6.a, by state or jurisdiction: Fiscal year 2009
When calculating
Average Daily
Attendance (ADA) on
the NPEFS survey,
do you include
If yes, what weight or adjustment do you use with these data when adding
summer school
them into the state total ADA?
attendance?
State or jurisdiction
Q.6
Q.6.a
Alabama
No
†
Alaska
No
†
Arizona
No
†
Arkansas
No
†
California
Yes
Summer school attendance is collected in hours, the sum of which is divided
by 700 to arrive at summer school ADA.
Colorado
Connecticut

No
Yes

Delaware
District of Columbia
Florida

No
—
Yes

Georgia
Hawaii
Idaho
Illinois
Indiana

No
No
No
No
Yes

†
†
†
†
Total student days in attendance for regular year plus total days in
attendance for summer school divided by 180 days equals ADA.

Iowa
Kansas

Yes
Yes

Kentucky
Louisiana
Maine

No
No
No

The total student days in attendance for summer school are included.
It is a weighting based on total hours of instruction provided during summer
school, compared total number of hours required for the regular school year
(1,116).
†
†
†

Maryland
Massachusetts

No
Yes

Michigan
No
Minnesota
No
Mississippi
No
See notes at end of exhibit.

†
On a program by program basis, count the number of PK- 12 pupils in the
program, multiply that by the number of days provided during the summer
and then multiply that by the number of instructional minutes per day. Then
divide the product by the number 180 and then divide that by the number
300 to come up with a full-time-equivalent (FTE) summer school value.
School districts may have multiple programs offered during the summer. If a
particular program provides instructional minutes during the day above 300
minutes, the district can only report for that program 300 minutes in the
calculation. The FTE summer school values are summed statewide and
factored into the ADA calculation.
†
—
Summer school attendance is adjusted by 40 percent.

†
Multiplied the number of students attending summer school by 20 percent
since program is 72 days long (10.5 weeks).
†
†
†

F-13

Appendix F—Data Plan Responses
Exhibit F-6. Data plan responses to questions 6 through 6.a, by state or jurisdiction: Fiscal year 2009—continued
When calculating
Average Daily
Attendance (ADA) on
the NPEFS survey,
do you include
If yes, what weight or adjustment do you use with these data when adding
summer school
them into the state total ADA?
attendance?
State or jurisdiction
Q.6
Q.6.a
Missouri
Yes
Summer school ADA is equated to the regular term ADA by dividing summer
school attendance hours by the required regular term hours of 1,044.
Example: Student attends 1,044 hours in the regular term and 100 hours in
the summer term. The total ADA is 1,044/1,044 + 100/1,044 = 1.0957.
Montana
No
†
Nebraska
Yes
Aggregate days attendance of summer school students are divided by the
Average Days In Session from the regular school year.
Nevada
No
†
New Hampshire
No
†
New Jersey
New Mexico
New York
North Carolina
North Dakota

No
No
Yes
No
Yes

†
†
0.12
†
Attendance hours are converted to ADA based on credits offered.

Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island

Yes
No
No
No
No

Ohio includes their total enrolled and attendance days in membership.
†
†
†
†

South Carolina
South Dakota
Tennessee
Texas
Utah

No
No
No
No
No

†
†
†
†
†

Vermont
Virginia

No
Yes

†
Weighted by summer school days in session vs. regular school days in
session.
†
†
No adjustment. Summer ADA is added at same rate as regular-year ADA.
†

Washington
No
West Virginia
No
Wisconsin
Yes
Wyoming
No
Other jurisdictions
American Samoa
No
†
Guam
—
—
Commonwealth of
the Northern
Mariana Islands
—
—
Puerto Rico
No
†
U.S. Virgin Islands
No
†
— Not available.
† Not applicable.
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), “National
Public Education Financial Survey,” fiscal year 2009, Version 1a.

F-14

Appendix F—Data Plan Responses
Exhibit F-7. Data plan responses to questions 7 through 7.a, by state or jurisdiction: Fiscal year 2009

State or jurisdiction
Alabama
Alaska

When we use
student membership
data with the (ED
Facts) NPEFS
finance data, should
we adjust the
membership data to
agree with finance
data?
Q.7
Yes
Yes

Exclude PK
students
Yes
—

Arizona
Arkansas
California

No
No
No

†
†
†

Colorado
Connecticut
Delaware
District of Columbia
Florida

No
No
No
—
No

†
†
†
—
†

Georgia
Hawaii

No
Yes

†
—

Idaho
Illinois
Indiana

No
Yes
No

†
Yes
†

†
Yes. One of the confusing things
about the educational fiscal surveys
is that some use average daily
attendance numbers to calculate per
pupil expenditures and some use
enrollment numbers. This creates a
problem because readers are often
confused as to why the per pupil
expenditures are different between
different reports.
†
—
†

Iowa
Kansas
Kentucky
Louisiana
Maine

No
No
Yes
No
Yes

†
†
Yes
†
—

†
†
—
†
—

†
†
—
†
Yes. EdFacts student data includes
students attending private schools
for which no financial data is
available. EdFacts also includes
Corrections schools again, for which
no finance data is available.

Maryland

Yes

—

†
†
†
†

Yes. Exclude SEED School
Enrollment (80 students). The
revenue and expenditures for this
school are not in the NPEFS finance
data.
†
†
†
†

Massachusetts
No
Michigan
No
Minnesota
No
Mississippi
No
See notes at end of exhibit.

If yes, what adjustment should we make?
Q.7.a
Exclude charter
school students Other adjustment
—
—
—
Yes. The state operated school is
excluded from the membership data
on the F-33.
†
†
†
†
†
†

F-15

Appendix F—Data Plan Responses
Exhibit F-7. Data plan responses to questions 7 through 7.a, by state or jurisdiction: Fiscal year 2009—continued

State or jurisdiction
Missouri
Montana
Nebraska
Nevada
New Hampshire

When we use
student membership
data with the (ED
Facts) NPEFS
finance data, should
we adjust the
membership data to
agree with finance
data?
Q.7
No
No
No
No
No

Exclude PK
students
†
†
†
†
†

New Jersey

—

New Mexico
New York
North Carolina
North Dakota

No
No
No
No

†
†
†
†

Ohio

Yes

—

Oklahoma
Oregon
Pennsylvania
Rhode Island

No
No
No
No

†
†
†
†

Yes. Ohio's CCD non fiscal data
comprises a snapshot of headcount
enrollment on October 1st, whereas
the revenue and expenditure data
comprise the entire year. There is no
universal adjustment that will align
these two measures as they
comprise two different universes.
Internally, Ohio uses yearend FTE to
calculate per pupil expenditure.
†
†
†
†

—
†
†
†
Yes

Yes
†
†
†
—

—
†
†
†
—

South Carolina
Yes
South Dakota
No
Tennessee
No
Texas
No
Utah
Yes
See notes at end of exhibit.

If yes, what adjustment should we make?
Q.7.a
Exclude charter
school students Other adjustment
†
†
†
†
†
†
†
†
†
†

F-16

Yes. The membership number New
Jersey uses is a snapshot in time so
it does not account for kids
transferring in and out of the New
Jersey School system after the
10/15 count. The number New
Jersey uses on NPEFS is actually
the ADA, which is much lower than
any enrollment count anyway since it
adjusts down for absences.
†
†
†
†

Appendix F—Data Plan Responses
Exhibit F-7. Data plan responses to questions 7 through 7.a, by state or jurisdiction: Fiscal year 2009—continued

State or jurisdiction
Vermont
Virginia
Washington
West Virginia
Wisconsin

When we use
student membership
data with the (ED
Facts) NPEFS
finance data, should
we adjust the
membership data to
agree with finance
data?
Q.7
No
No
Yes
No
No

Exclude PK
students
†
†
Yes
†
†

Wyoming

Yes

If yes, what adjustment should we make?
Q.7.a
Exclude charter
school students Other adjustment
†
†
†
†
—
—
†
†
†
Wisconsin uses the NPEFS
definition of ADA: The aggregate
number of days of attendance at a
given school during a given reporting
period divided by the number of days
in session during the period. The
EdFacts number for Wisconsin is
public school enrollment. As these
two numbers represent two very
different data pieces, no adjustments
can make them comparable. The
state believes the ADA is the data
piece to use with our finance data.
—
Yes. Average daily attendance or
average daily membership is the
most appropriate denominator for
per pupil expenditures versus
enrollment. This is due in part to
situations were a student is primarily
enrolled in one school, but
concurrently attends another school.

Other jurisdictions
American Samoa
Yes
Yes
—
—
Guam
—
—
—
—
Commonwealth of
the Northern
Mariana Islands
—
—
—
—
Puerto Rico
No
†
†
†
U.S. Virgin Islands
No
†
†
†
— Not available.
† Not applicable.
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), “National
Public Education Financial Survey,” fiscal year 2009, Version 1a.

F-17

Appendix G—Value Distribution and Field Frequencies

G-1

Appendix G—Value Distribution and Field Frequencies
Table G-1. Number and percentage distribution of imputation flag values, by imputation flag: Fiscal year 2009
Number
Flags
Variable
Description
Total
R
A
I
IR1A
FLAG LOCAL REV PROPERTY TAX
56
56
0
0
IR1B
FLAG LOCAL REV NON PROPERTY TAX
56
56
0
0
IR1C
FLAG LOCAL REV LOC GOVT PROP TAX
56
54
2
0
IR1D
FLAG LOCAL REV LOC GOVT NON PROP TAX
56
53
3
0
IR1E
FLAG LOCAL REV INDIVID TUITION
56
55
1
0
IR1F
FLAG LOCAL REV TUITION FR LEA’S
56
56
0
0
IR1G
FLAG LOCAL REV TRANSPORT FEES INDIV
56
56
0
0
IR1H
FLAG LOCAL REV TRANSPORT FEES LEA’S
56
56
0
0
IR1I
FLAG LOCAL REV EARNINGS ON INVESTMT
56
55
1
0
IR1J
FLAG LOCAL REV FOOD SERVICE
56
55
1
0
IR1K
FLAG LOCAL REV STUDENT ACTIVITIES
56
56
0
0
IR1L
FLAG LOCAL REV OTHER REVS
56
53
3
0
IR1M
FLAG LOCAL REV TEXTBOOK REVS
56
56
0
0
IR1N
FLAG LOCAL REV SUMMER SCHOOL
56
53
3
0
ISTR1
FLAG LOCAL REV SUBTOTAL
56
56
0
0
IR2
FLAG INTERMED REVENUES
56
56
0
0
IR3
FLAG STATE REVENUES
56
56
0
0
IR4A
FLAG FED REV DIRECT GRANTS
56
55
1
0
IR4B
FLAG FED REV THRU STATE
56
55
1
0
IR4C
FLAG FED REV THRU INTERMED AGENCIES
56
55
1
0
IR4D
FLAG FED REV OTHER SOURCES
56
55
1
0
ISTR4
FLAG FED REV SUBTOTAL
56
56
0
0
IR5
FLAG REV FR OTHER SOURCES
56
54
0
2
56
56
0
0
ITR
FLAG TOTAL REVENUE FROM ALL SOURCES
IE11
FLAG INSTR EXP SALARIES
56
39
17
0
IE12
FLAG INSTR EXP EMP BENEFITS
56
34
22
0
IE13
FLAG INSTR EXP PURCHASED SERVICES
56
39
17
0
IE14
FLAG INSTR EXP TUITION
56
54
2
0
IE15
FLAG INSTR EXP TUIT TO OTHER LEA’S
56
54
2
0
IE16
FLAG INSTR EXP SUPPLIES
56
39
17
0
IE17
FLAG INSTR EXP PROPERTY
56
52
4
0
IE18
FLAG INSTR EXP OTHER
56
38
18
0
ISTE1
FLAG INSTR EXP SUBTOTAL
56
31
0
0
IE11A
FLAG INSTR EXP REGULAR PROGRAM SALARIES
56
56
0
0
IE11B
FLAG INSTR EXP SPECIAL EDUCATION SALARIES
56
56
0
0
0
0
IE11C
FLAG INSTR EXP VOCATIONAL SALARIES
56
56
IE11D
FLAG INSTR EXP OTHER PROGRAMS SALARIES
56
56
0
0
IE2
FLAG INSTR EXP TEXTBOOKS
56
56
0
0
IE212
FLAG SUP EXP SALARY STUDENTS
56
40
16
0
IE213
FLAG SUP EXP SALARY INST STAFF
56
40
16
0
IE214
FLAG SUP EXP SALARY GEN ADMIN
56
40
16
0
IE215
FLAG SUP EXP SALARY SCH ADMIN
56
40
16
0
IE216
FLAG SUP EXP SALARY OPER & MAIN
56
40
16
0
IE217
FLAG SUP EXP SALARY STUDENT TRANSP
56
40
16
0
IE218
FLAG SUP EXP SALARY OTHER SERVICES
56
41
15
0
ITE21
FLAG SUP EXP SALARY SUBTOTAL
56
39
0
0
IE222
FLAG SUP EXP EMP BENE STUDENTS
56
34
22
0
IE223
FLAG SUP EXP EMP BENE INST STAFF
56
34
22
0
IE224
FLAG SUP EXP EMP BENE GEN ADMIN
56
36
20
0
IE225
FLAG SUP EXP EMP BENE SCH ADMIN
56
35
21
0
IE226
FLAG SUP EXP EMP BENE OPER & MAIN
56
37
19
0
IE227
FLAG SUP EXP EMP BENE PUPIL TRANSP
56
38
18
0
IE228
FLAG SUP EXP EMP BENE OTHER SERV
56
37
19
0
ITE22
FLAG SUP EXP EMP BENE SUBTOTAL
56
33
0
0
IE232
FLAG SUP EXP PURCH SV STUDENTS
56
40
16
0
IE233
FLAG SUP EXP PURCH SV INST STAFF
56
39
17
0
IE234
FLAG SUP EXP PURCH SV GEN ADMIN
56
39
17
0
See notes at end of table.

G-2

T
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
25
0
0
0
0
0
0
0
0
0
0
0
0
17
0
0
0
0
0
0
0
23
0
0
0

R
100.0
100.0
96.4
94.6
98.2
100.0
100.0
100.0
98.2
98.2
100.0
94.6
100.0
94.6
100.0
100.0
100.0
98.2
98.2
98.2
98.2
100.0
96.4
100.0
69.6
60.7
69.6
96.4
96.4
69.6
92.9
67.9
55.4
100.0
100.0
100.0
100.0
100.0
71.4
71.4
71.4
71.4
71.4
71.4
73.2
69.6
60.7
60.7
64.3
62.5
66.1
67.9
66.1
58.9
71.4
69.6
69.6

Percent
Flags
A
0.0
0.0
3.6
5.4
1.8
0.0
0.0
0.0
1.8
1.8
0.0
5.4
0.0
5.4
0.0
0.0
0.0
1.8
1.8
1.8
1.8
0.0
0.0
0.0
30.4
39.3
30.4
3.6
3.6
30.4
7.1
32.1
0.0
0.0
0.0
0.0
0.0
0.0
28.6
28.6
28.6
28.6
28.6
28.6
26.8
0.0
39.3
39.3
35.7
37.5
33.9
32.1
33.9
0.0
28.6
30.4
30.4

I
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
3.6
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0

T
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
44.6
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
30.4
0.0
0.0
0.0
0.0
0.0
0.0
0.0
41.1
0.0
0.0
0.0

Appendix G—Value Distribution and Field Frequencies
Table G-1. Number and percentage distribution of imputation flag values, by imputation flag: Fiscal year 2009—Continued
Number
Flags
Variable
Description
Total
R
A
I
T
R
IE235
FLAG SUP EXP PURCH SV SCH ADMIN
56
39
17
0
0
69.6
IE236
FLAG SUP EXP PURCH SV OPER & MAIN
56
40
16
0
0
71.4
IE237
FLAG SUP EXP PURCH SV PUPIL TRANSP
56
40
16
0
0
71.4
IE238
FLAG SUP EXP PURCH SV OTHER SERV
56
37
19
0
0
66.1
ITE23
FLAG SUP EXP PURCH SV SUBTOTAL
56
36
0
0
20
64.3
IE242
FLAG SUP EXP SUPPLIES STUDENTS
56
39
17
0
0
69.6
IE243
FLAG SUP EXP SUPPLIES INST STAFF
56
41
15
0
0
73.2
IE244
FLAG SUP EXP SUPPLIES GEN ADMIN
56
41
15
0
0
73.2
IE245
FLAG SUP EXP SUPPLIES SCH ADMIN
56
40
16
0
0
71.4
IE246
FLAG SUP EXP SUPPLIES OPER & MAIN
56
41
15
0
0
73.2
IE247
FLAG SUP EXP SUPPLIES PUPIL TRANSP
56
40
16
0
0
71.4
IE248
FLAG SUP EXP SUPPLIES OTHER SERV
56
38
18
0
0
67.9
ITE24
FLAG SUP EXP SUPPLIES SUBTOTAL
56
37
0
0
19
66.1
IE252
FLAG SUP EXP PROPERTY STUDENTS
56
49
7
0
0
87.5
IE253
FLAG SUP EXP PROPERTY INST STAFF
56
49
7
0
0
87.5
IE254
FLAG SUP EXP PROPERTY GEN ADMIN
56
50
6
0
0
89.3
IE255
FLAG SUP EXP PROPERTY SCH ADMIN
56
49
7
0
0
87.5
IE256
FLAG SUP EXP PROPERTY OPER & MAIN
56
49
7
0
0
87.5
IE257
FLAG SUP EXP PROPERTY PUPIL TRANSP
56
51
5
0
0
91.1
IE258
FLAG SUP EXP PROPERTY OTHER SERV
56
49
7
0
0
87.5
ITE25
FLAG SUP EXP PROPERTY SUBTOTAL
56
50
0
0
6
89.3
IE262
FLAG SUP EXP OTHER INST STUDENTS
56
40
16
0
0
71.4
IE263
FLAG SUP EXP OTHER INST STAFF
56
40
16
0
0
71.4
56
39
IE264
17
FLAG SUP EXP OTHER GEN ADMIN
0
0
69.6
IE265
FLAG SUP EXP OTHER SCH ADMIN
56
40
16
0
0
71.4
IE266
FLAG SUP EXP OTHER OPER & MAIN
56
40
16
0
0
71.4
IE267
FLAG SUP EXP OTHER PUPIL TRANSP
56
40
16
0
0
71.4
IE268
FLAG SUP EXP OTHER OTHER SERV
56
38
18
0
0
67.9
ITE26
FLAG SUP EXP OTHER SUBTOTAL
56
38
0
0
18
67.9
ISTE22
FLAG SUP EXP SUBTOTAL STUDENTS
56
34
0
0
22
60.7
ISTE23
FLAG SUP EXP SUBTOTAL INST STAFF
56
34
0
0
22
60.7
ISTE24
FLAG SUP EXP SUBTOTAL GEN ADMIN
56
37
0
0
19
66.1
ISTE25
FLAG SUP EXP SUBTOTAL SCH ADMIN
56
35
0
0
21
62.5
ISTE26
FLAG SUP EXP SUBTOTAL OPER & MAIN
56
37
0
0
19
66.1
ISTE27
FLAG SUP EXP SUBTOTAL PUPIL TRANSP
56
37
0
0
19
66.1
ISTE28
0
FLAG SUP EXP SUBTOTAL OTHER SERVICES
0
56
20
36
64.3
ISTE2T
FLAG SUP EXP TOTAL SUPPORT SERVICES
56
33
0
0
23
58.9
IE3A11
FLAG NONINST SERV FOOD SERV SALARIES
56
56
0
0
0
100.0
IE3A12
FLAG NONINST SERV FOOD SERV EMP BEN
56
49
7
0
0
87.5
IE3A13
FLAG NONINST SERV FOOD SERV PURCH
56
55
1
0
0
98.2
IE3A14
FLAG NONINST SERV FOOD SERV SUPPLIES
56
55
1
0
0
98.2
IE3A2
FLAG NONINSTR SERV FOOD SERV PROP
56
53
3
0
0
94.6
IE3A16
FLAG NONINSTR SERV FOOD SERV OTHER
56
54
2
0
0
96.4
IE3A1
FLAG NONINSTR SERV FOOD SERV SUBTOT
56
50
0
0
6
89.3
IE3B11
FLAG NONINSTR SERV ENTERPRISE SALARIES
56
56
0
0
0
100.0
IE3B12
FLAG NONINSTR SERV ENTERPRS EMP BENE
56
56
0
0
0
100.0
IE3B13
FLAG NON INSTR SERV ENTRPRS PUR SERV
56
56
0
0
0
100.0
IE3B14
FLAG NON INSTR SERV ENTERPRISE SUPPLIES
56
0
56
100.0
0
0
IE3B2
FLAG NON INSTR SERV ENTERPRISE PROP
56
56
0
0
0
100.0
IE3B16
FLAG NON INSTR SERV ENTERPRISE OTHER
56
56
0
0
0
100.0
IE3B1
FLAG NON INSTR SERV ENTERPRIS SUBTOT
56
56
0
0
0
100.0
ISTE3
FLAG NON INSTR SERV TOTAL
56
50
0
0
6
89.3
IE4A1
FLAG DIRECT PROG SUP TEXTBOOKS
56
52
4
0
0
92.9
IE4A2
FLAG DIRECT PROG SUP TEXTBOOKS (PROP)
56
56
0
0
0
100.0
IE4B1
FLAG DIRECT PROG SUP TRANSPORT
56
51
5
0
0
91.1
IE4B2
FLAG DIRECT PROG SUP TRNSPRT (PROP)
56
56
0
0
0
100.0
IE4C1
FLAG DIRECT PROG SUP EMP BENE
56
43
13
0
0
76.8
See notes at end of table.

G-3

Percent
Flags
A
30.4
28.6
28.6
33.9
0.0
30.4
26.8
26.8
28.6
26.8
28.6
32.1
0.0
12.5
12.5
10.7
12.5
12.5
8.9
12.5
0.0
28.6
28.6
30.4
28.6
28.6
28.6
32.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
12.5
1.8
1.8
5.4
3.6
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
7.1
0.0
8.9
0.0
23.2

I
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0

T
0.0
0.0
0.0
0.0
35.7
0.0
0.0
0.0
0.0
0.0
0.0
0.0
33.9
0.0
0.0
0.0
0.0
0.0
0.0
0.0
10.7
0.0
0.0
0.0
0.0
0.0
0.0
0.0
32.1
39.3
39.3
33.9
37.5
33.9
33.9
35.7
41.1
0.0
0.0
0.0
0.0
0.0
0.0
10.7
0.0
0.0
0.0
0.0
0.0
0.0
0.0
10.7
0.0
0.0
0.0
0.0
0.0

Appendix G—Value Distribution and Field Frequencies
Table G-1. Number and percentage distribution of imputation flag values, by imputation flag: Fiscal year 2009—Continued
Number
Percent
Flags
Flags
Variable
Description
Total
R
A
I
T
R
A
I
T
0.0
0.0
0.0
100.0
0
0
0
56
56
FLAG DIRECT PROG SUP EMP BEN (PROP)
IE4C2
0.0
0.0
0.0
100.0
0
0
0
56
56
FLAG DIRECT PROG SUP PRIV SCH STUDNT
IE4D
0.0
0.0
28.6
71.4
0
0
16
40
56
FLAG DIRECT PROG SUP OTHER
IE4E1
0.0
0.0
7.1
92.9
0
0
4
52
56
FLAG DIRECT PROG SUP OTHER (PROPERTY)
IE4E2
41.1
0.0
0.0
58.9
23
0
0
33
56
FLAG DIRECT PROG SUP SUBTOTAL
ISTE4
33.9
0.0
0.0
66.1
19
0
0
37
56
FLAG CURRENT EXPENDITURES
ITE5
0.0
1.8
14.3
83.9
0
1
8
47
56
FLAG FACILITIES AQUIS NONPROPERTY
IE61
0.0
0.0
17.9
82.1
0
0
10
46
56
FLAG FACILITIES AQUIS PROP (LAND/BLDS)
IE62
0.0
0.0
12.5
87.5
0
0
7
49
56
FLAG FACILITIES AQUIS EQUIPMENT
IE63
1.8
0.0
0.0
98.2
1
0
0
55
56
FLAG FACILITIES AQUIS TOTAL
ISTE6
0.0
1.8
0.0
98.2
0
1
0
55
56
FLAG OTHER USE DEBT SERVICE INTEREST
IE7A1
0.0
0.0
0.0
100.0
0
0
0
56
56
FLAG OTHER USE REDEMPTION
IE7A2
1.8
0.0
0.0
98.2
1
0
0
55
56
FLAG OTHER USE DEBT SERV SUBTOTAL
ISTE7
0.0
3.6
3.6
92.9
0
2
2
52
56
FLAG COMM SERV NONPROPERTY
IE81
0.0
3.6
3.6
92.9
0
2
2
52
56
FLAG COMM SERV PROPERTY
IE82
0.0
0.0
0.0
100.0
0
0
0
56
56
FLAG DIRECT COST PROG NONPUB SCH
IE9A
0.0
0.0
0.0
100.0
0
0
0
56
56
FLAG DIRECT COST PROG ADULT ED
IE9B
0.0
0.0
0.0
100.0
0
0
0
56
56
FLAG DIRECT COST PROG COMM COLLEGE
IE9C
0.0
0.0
0.0
100.0
0
0
0
56
56
FLAG DIRECT COST PROG OTHER
IE9D
0.0
0.0
0.0
100.0
0
0
0
56
56
FLAG DIRECT COST PROG PROPERTY
IE91
0.0
0.0
0.0
100.0
0
0
0
56
56
FLAG DIRECT COST PROG SUBTOTAL
ISTE9
21.4
0.0
0.0
78.6
12
0
0
44
56
FLAG PROPERTY TOTAL
ITE10
35.7
0.0
0.0
64.3
20
0
0
36
56
FLAG TOTAL EXPENDITURES FOR EDUCATION
ITE11
0.0
0.0
0.0
100.0
0
0
0
56
56
FLAG EXCLUS FOR PL 100 297 TITLE I
IX12C
0.0
0.0
0.0
100.0
0
0
0
56
56
FLAG EXCLUS FOR PL 100 297 TITLE I CO
IX12D
0.0
0.0
0.0
100.0
0
0
0
56
56
FLAG EXCLUS FOR PL 100 297 TITLE V PART A
IX12E
0.0
0.0
0.0
100.0
0
0
0
56
56
FLAG EXCLUS FOR PL 100 297 TITLE V PART A CO
IX12F
5.4
0.0
0.0
94.6
3
0
0
53
56
FLAG TOTAL EXCLUS FOR PL 100 297
ITX12
35.7
0.0
0.0
64.3
20
0
0
36
56
FLAG NET CURRENT EXPENDITURES
INCE13
0.0
0.0
0.0
100.0
0
0
0
56
56
FLAG ADA (STATE AND NCES DEFINITION)
IADA
0.0
0.0
0.0
100.0
0
0
0
56
56
FLAG ADA (STATE DEFINITION)
IA14A
0.0
0.0
0.0
100.0
0
0
0
56
56
FLAG ADA (NCES DEFINITION)
IA14B
8.9
0.0
0.0
91.1
5
0
0
51
56
FLAG PER PUPIL EXPENDITURES
IPPE15
0.0
0.0
10.7
89.3
0
0
6
50
56
FLAG TOTAL STUDENT
IMEMBR08
0.0
0.0
0.0
100.0
0
0
0
56
56
IARRASTE1 FLAG INSTRUCTIONAL EXP FROM ARRA
0.0
0.0
0.0
100.0
0
0
0
56
56
FLAG TOTAL CURRENT EXP FROM ARRA
IARRATE5
0.0
0.0
0.0
100.0
0
0
0
56
56
IARRAE81Z FLAG COMM SERV NONPROPERTY FROM ARRA
0.0
0.0
0.0
100.0
0
0
0
56
56
IARRATE10 FLAG PROPERTY EXP FROM ARRA
0.0
0.0
0.0
100.0
0
0
0
56
56
IARRASTE6 FLAG SCHOOL CONSTRUCTION EXP FROM ARRA
0.0
0.0
8.9
91.1
0
0
5
51
56
IARRATLEIZ FLAG EXP FROM TITLE I UNDER ARRA
0.0
0.0
1.8
98.2
0
0
1
55
56
IARRASTE4 FLAG DIRECT PROG SUP EXP FROM ARRA
NOTE: Detail may not sum to totals because of rounding. Flag "R" denotes "As reported by the state." Flag "A" denotes "Edited." Flag "I" denotes "Imputed
based on a method other than prior year's data." Flag "T" denotes "Total based on sum of internal or external detail."
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public Education Finance
Survey (NPEFS)," Fiscal year 2009, Version 1a.

G-4

Appendix G—Value Distribution and Field Frequencies
Table G-2. Minimum, maximum, and mean for continuous variables, by variable: Fiscal year 2009
Variable
R1A
R1B
R1C
R1D
R1E
R1F
R1G
R1H
R1I
R1J
R1K
R1L
R1M
R1N
STR1
R2
R3
R4A
R4B
R4C
R4D
STR4
R5
TR
E11
E12
E13
E14
E15
E16
E17
E18
STE1
E11A
E11B
E11C
E11D
E2
E212
E213
E214
E215
E216
E217
E218
TE21
E222
E223
E224
E225
E226
E227
E228
TE22
E232
E233
E234
E235
E236
E237
E238
TE23

Description

LOCAL REV PROPERTY TAX
LOCAL REV NON PROPERTY TAX
LOCAL REV LOC GOVT PROP TAX
LOCAL REV LOC GOVT NON PROP TAX
LOCAL REV INDIVID TUITION
LOCAL REV TUITION FR LEA'S
LOCAL REV TRANSPORT FEES INDIVID
LOCAL REV TRANSPORT FEES LEA'S
LOCAL REV EARNINGS ON INVESTMT
LOCAL REV FOOD SERVICE
LOCAL REV STUDENT ACTIVITIES
LOCAL REV OTHER REVS
LOCAL REV TEXTBOOK REVS
LOCAL REV SUMMER SCHOOL
LOCAL REV SUBTOTAL
INTERMED REVENUES
STATE REVENUES
FED REV DIRECT GRANTS
FED REV THRU STATE
FED REV THRU INTERMED AGENCIES
FED REV OTHER SOURCES
FED REV SUBTOTAL
REV FR OTHER SOURCES
TOTAL REVENUE FROM ALL SOURCES
INSTR EXP SALARIES
INSTR EXP EMP BENEFITS
INSTR EXP PURCHASED SERVICES
INSTR EXP TUITION
INSTR EXP TUITION TO OTHER LEA'S
INSTR EXP SUPPLIES
INSTR EXP PROPERTY
INSTR EXP OTHER
INSTR EXP SUBTOTAL
INSTR EXP REGULAR PROGRAM SALARIES
INSTR EXP SPECIAL EDUCATION SALARIES
INSTR EXP VOCATIONAL SALARIES
INSTR EXP OTHER PROGRAMS SALARIES
INSTR EXP TEXTBOOKS
SUP EXP SALARY STUDENTS
SUP EXP SALARY INST STAFF
SUP EXP SALARY GEN ADMIN
SUP EXP SALARY SCH ADMIN
SUP EXP SALARY OPER & MAIN
SUP EXP SALARY STUDENT TRANSP
SUP EXP SALARY OTHER SERVICES
SUP EXP SALARY SUBTOTAL
SUP EXP EMP BENE STUDENTS
SUP EXP EMP BENE INST STAFF
SUP EXP EMP BENE GEN ADMIN
SUP EXP EMP BENE SCH ADMIN
SUP EXP EMP BENE OPER & MAIN
SUP EXP EMP BENE PUPIL TRANS
SUP EXP EMP BENE OTHER SERV
SUP EXP EMP BENE SUBTOTAL
SUP EXP PURCH SV STUDENTS
SUP EXP PURCH SV INST STAFF
SUP EXP PURCH SV GEN ADMIN
SUP EXP PURCH SV SCH ADMIN
SUP EXP PURCH SV OPER & MAIN
SUP EXP PURCH SV PUPIL TRANSP
SUP EXP PURCH SV OTHER SERV
SUP EXP PURCH SV SUBTOTAL
See notes at end of table.

Number

Missing

Not
applicable

Minimum

Maximum

Mean

40
31
23
22
56
56
56
56
56
56
56
56
56
56
56
56
53
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
52
52
49
50
46
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
4
4
7
6
10
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

16
25
33
34
0
0
0
0
0
0
0
0
0
0
0
0
3
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

$1,298,216
42,145
168,400
335,697
0
0
0
0
0
0
0
12,130
0
0
208,565
0
11,281,974
0
1,531,250
0
0
30,710,725
0
65,537,843
19,840,774
3,160,676
773,892
0
0
130,107
0
0
28,625,347
12,581,990
3,407,686
353,251
368,160
2,446,968
857,140
1,258,643
362,437
3,042,885
953,465
0
1,243,823
9,760,687
130,563
201,687
43,261
460,858
129,511
0
110,564
1,510,284
203,300
8,447
111,829
237,349
524,405
2,637
92,666
2,280,522

$19,519,789,748
2,253,178,604
8,815,469,382
3,324,776,391
114,308,962
1,745,164,259
21,910,215
204,584,108
740,707,049
659,550,016
597,407,694
2,680,531,436
100,343,093
21,403,573
26,703,202,874
288,013,790
40,605,912,598
412,582,827
8,528,137,643
93,965,924
228,462,125
9,185,270,153
8,605,025,483
70,687,012,125
24,365,951,573
9,072,740,319
1,860,387,391
795,996,382
1,916,572,091
1,630,929,519
165,745,514
221,635,490
35,942,431,696
17,953,660,327
2,824,563,421
336,634,785
852,943,745
487,491,829
2,116,373,146
2,298,776,020
411,826,058
2,824,039,341
2,359,728,262
621,275,567
1,404,595,912
11,856,152,429
655,428,664
704,435,700
236,079,204
934,154,683
954,684,623
237,131,741
535,172,318
4,127,685,636
260,527,238
759,635,420
332,872,915
179,974,771
1,423,852,175
1,730,443,389
503,710,778
4,130,104,313

$4,195,647,403
345,439,339
1,651,997,749
456,155,197
16,325,046
115,056,359
1,806,285
6,489,569
70,923,380
126,241,190
68,405,330
276,748,646
3,789,777
1,971,333
4,612,030,239
24,950,380
5,275,247,671
62,313,180
934,298,223
9,064,883
29,969,439
1,035,645,725
738,879,247
10,665,271,462
3,839,655,502
1,273,002,361
227,764,429
80,744,348
136,928,933
239,433,932
39,123,226
25,072,337
5,685,672,910
2,231,359,484
484,517,069
90,955,386
139,326,522
57,384,815
339,357,525
269,030,940
79,711,486
374,979,731
324,481,959
135,656,847
140,899,560
1,664,118,047
108,909,489
84,423,272
31,814,794
119,419,079
124,514,636
52,465,716
56,565,217
578,112,202
45,217,369
59,375,943
58,042,197
18,331,804
238,642,580
162,785,481
70,469,440
652,864,815

G-5

Appendix G—Value Distribution and Field Frequencies
Table G-2. Minimum, maximum, and mean for continuous variables, by variable: Fiscal year 2009—Continued
Not
Missing
applicable
Variable
Description
Number
E242
E243
E244
E245
E246
E247
E248
TE24
E252
E253
E254
E255
E256
E257
E258
TE25
E262
E263
E264
E265
E266
E267
E268
TE26
STE22
STE23
STE24
STE25
STE26
STE27
STE28
STE2T
E3A11
E3A12
E3A13
E3A14
E3A2
E3A16
E3A1
E3B11
E3B12
E3B13
E3B14
E3B2
E3B16
E3B1
STE3
E4A1
E4A2
E4B1
E4B2
E4C1
E4C2
E4D
E4E1
E4E2
STE4
TE5
E61
E62
E63
STE6

SUP EXP SUPPLIES STUDENTS
SUP EXP SUPPLIES INST STAFF
SUP EXP SUPPLIES GEN ADMIN
SUP EXP SUPPLIES SCH ADMIN
SUP EXP SUPPLIES OPER & MAIN
SUP EXP SUPPLIES PUPIL TRANSP
SUP EXP SUPPLIES OTHER SERV
SUP EXP SUPPLIES SUBTOTAL
SUP EXP PROPERTY STUDENTS
SUP EXP PROPERTY INST STAFF
SUP EXP PROPERTY GEN ADMIN
SUP EXP PROPERTY SCH ADMIN
SUP EXP PROPERTY OPER & MAIN
SUP EXP PROPERTY PUPIL TRANSP
SUP EXP PROPERTY OTHER SERV
SUP EXP PROPERTY SUBTOTAL
SUP EXP OTHER STUDENTS
SUP EXP OTHER INST STAFF
SUP EXP OTHER GEN ADMIN
SUP EXP OTHER SCH ADMIN
SUP EXP OTHER OPER & MAIN
SUP EXP OTHER PUPIL TRANSP
SUP EXP OTHER OTHER SERV
SUP EXP OTHER SUBTOTAL
SUP EXP SUBTOTAL STUDENTS
SUP EXP SUBTOTAL INST STAFF
SUP EXP SUBTOTAL GEN ADMIN
SUP EXP SUBTOTAL SCH ADMIN
SUP EXP SUBTOTAL OPER & MAIN
SUP EXP SUBTOTAL PUPIL TRANSP
SUP EXP SUBTOTAL OTHER SERV
SUP EXP TOTAL SUPPORT SERVICES
NONINST SERV FOOD SERV SALARIES
NONINST SERV FOOD SERV EMP BENE
NONINST SERV FOOD SERV PURCH SERV
NONINST SERV FOOD SERV SUPPLIES
NONINSTR SERV FOOD SERV PROPERTY
NONINSTR SERV FOOD SERV OTHER
NONINSTR SERV FOOD SERV SUBTOTAL
NONINSTR SERV ENTERPRISE SALARIES
NONINSTR SERV ENTERPRISE EMP BENE
NONINSTR SERV ENTERPRISE PURCH SERV
NONINSTR SERV ENTERPRISE SUPPLIES
NONINSTR SERV ENTERPRISE PROPERTY
NONINSTR SERV ENTERPRISE OTHER
NONINSTR SERV ENTERPRISE SUBTOTAL
NONINSTR SERV TOTAL
DIRECT PROG SUP TEXTBOOKS
DIRECT PROG SUP TEXTBOOKS 9 PROP
DIRECT PROG SUP TRANSPORT
DIRECT PROG SUP TRANSPORT (PROP)
DIRECT PROG SUP EMP BENE
DIRECT PROG SUP EMP BENE (PROP)
DIRECT PROG SUP PRIV SCH STUDENT
DIRECT PROG SUP OTHER
DIRECT PROG SUP OTHER (PROPERTY)
DIRECT PROG SUP SUBTOTAL
CURRENT EXPENDITURES
FACILITIES AQUIS NONPROPERTY
FACILITIES AQUIS PROP (LAND & BLDS)
FACILITIES AQUI PROP (EQUIPMENT)
FACILITIES AQUIS NONPROP & PROP TOTAL
See notes at end of table.

56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56

G-6

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

Minimum

Maximum

Mean

163,159
35,531
24,969
45,543
246,389
0
22,894
880,999
45,660
0
0
38,959
32,199
0
0
661,176
0
0
0
0
0
0
0
0
1,799,328
3,371,783
927,542
4,911,868
2,630,725
1,010,824
1,493,249
17,540,362
279,627
90,892
0
15,636
0
0
487,508
0
0
0
0
0
0
0
6,067,651
0
0
0
0
0
0
0
0
0
0
62,786,561
0
0
0
215,352

62,340,547
206,301,527
19,042,071
70,173,115
1,756,937,483
165,413,742
111,068,748
2,352,684,106
43,081,401
139,421,794
9,355,916
5,452,543
244,540,025
115,743,605
56,436,256
429,028,544
83,512,735
40,963,837
93,722,630
34,449,847
148,093,161
74,163,491
220,104,405
332,489,124
3,067,162,753
3,928,376,857
976,876,078
4,010,199,733
6,150,391,481
2,568,077,316
2,552,075,950
21,753,530,425
764,859,382
311,523,217
202,719,676
1,081,647,005
27,887,647
30,522,161
2,236,785,533
80,855,814
34,732,942
84,001,367
96,468,923
13,273,365
121,115,608
223,751,016
2,384,967,198
0
0
0
0
0
0
168,183,914
0
0
0
60,080,929,319
8,152,745,903
722,148,919
647,708,619
8,904,437,510

9,725,681
32,690,248
4,137,392
8,212,199
216,844,620
35,411,564
15,626,792
322,648,496
2,170,104
12,922,018
1,528,153
1,403,994
21,644,032
23,920,010
11,565,593
75,153,904
3,557,128
4,042,163
13,121,190
2,484,712
8,216,962
3,025,415
20,120,578
54,568,149
506,767,192
449,562,565
186,827,059
523,427,524
912,700,757
389,345,023
303,681,588
3,272,311,709
119,416,676
42,619,524
33,011,082
161,230,873
4,806,186
4,222,413
360,500,568
5,919,733
1,605,683
4,505,734
6,245,685
618,965
3,692,369
21,969,204
382,469,772
0
0
0
0
0
0
7,068,594
0
0
0
9,340,454,391
930,875,918
82,326,697
49,904,837
1,063,107,452

Appendix G—Value Distribution and Field Frequencies
Table G-2. Minimum, maximum, and mean for continuous variables, by variable: Fiscal year 2009—Continued
Not
Missing
applicable
Variable
Description
Number
E7A1
E7A2
STE7
E81
E82
E9A
E9B
E9C
E9D
E91
STE9
TE10
TE11
X12C
X12D
X12E
X12F
TX12
NCE13
PPE15
ARRASTE1
ARRATE5
ARRAE81Z
ARRATE10
ARRASTE6
ARRATLEIZ
ARRASTE4

OTHER USE DEBT SERVICE INTEREST
OTHER USE DEBT SERV REDEMPTION
OTHER USE DEBT SERV SUBTOTAL
COMM SERV NONPROPERTY
COMM SERV PROPERTY
DIRECT COST PROG NONPUB SCH
DIRECT COST PROG ADULT ED
DIRECT COST PROG COMM COLLEGE
DIRECT COST PROG OTHER
DIRECT COST PROG PROPERTY
DIRECT COST PROG SUBTOTAL
PROPERTY TOTAL
TOTAL EXPENDITURES FOR EDUCATION
EXCLUS FOR PL 100 297 TITLE I
EXCLUS FOR PL 100 297 TITLE I CARRYOVER
EXCLUS FOR PL 100 297 TITLE V
EXCLUS FOR PL 100 297 TITLE V PART A CARRYOVER
TOTAL EXCLUS FOR PL 100 297
NET CURRENT EXPENDITURES
PER PUPIL EXPENDITURES
INSTRUCTIONAL EXP FROM ARRA
TOTAL CURRENT EXP FROM ARRA
COMM SERV NONPROPERTY FROM ARRA
PROPERTY EXP FROM ARRA
SCHOOL CONSTRUCTION EXP FROM ARRA
EXP FROM TITLE I UNDER ARRA
DIRECT PROG SUP EXP FROM ARRA

56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

Minimum

Maximum

Mean

0
0
0
0
0
0
0
0
0
0
0
1,187,685
64,189,598
3,360,456
0
0
0
8,833,320
45,462,158
3,104
0
0
0
0
0
0
0

2,695,608,451
3,588,627,771
4,689,758,549
488,677,912
12,794,485
440,504,297
746,376,315
32,838,820
1,230,034,008
14,346,138
1,964,356,100
1,140,411,045
70,160,845,509
1,620,080,439
267,066,740
43,113,683
5,073,625
2,423,825,859
57,657,103,460
18,916
584,849,510
998,629,512
1,657,097
7,454,641
2,896,449
18,535,013
17,540

298,265,697
445,639,653
743,905,351
60,818,157
769,408
21,966,356
39,366,931
594,690
24,586,775
919,637
86,514,752
253,622,859
10,672,286,078
225,131,197
31,900,663
2,144,401
421,186
478,136,407
8,862,317,984
10,618
53,575,844
76,936,611
66,181
478,167
142,232
1,343,604
313

ADA
ADA (STATE AND NCES DEFINITION)
56
0
0
9,815
6,365,278
834,990
A14A
ADA (STATE DEFINITION)
31
0
25
28,521
6,365,278
1,095,335
A14B
ADA (NCES DEFINITION)
25
0
31
9,815
1,680,772
512,162
MEMBR08
STUDENT MEMBERSHIP
54
2
0
10,913
6,322,528
917,284
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public Education Finance Survey (NPEFS),"
Fiscal year 2009, Version 1a.

G-7

Appendix H—State Notes

H-1

Appendix H—State Notes
The following notes can be used to track known anomalies in state data reported to the
collection agent. Unless otherwise noted, each anomaly recorded here applies to fiscal
year 2009 (FY 09). The absence of “Notes” for a state indicates that the state’s data did
not contain any known anomalies.
Alabama
Fiscal Year: October 1–September 30
Notes:
• Students do not pay fees for transportation.
• The chart of accounts for local education agencies (LEAs) does not include a
separate code for revenue for tuition, fees, and charges paid by students to
attend summer school.
• Decrease in Instruction and Support Services supplies is due to significant
reductions to both state and local revenues that resulted in decreased
expenditures.
• All Title V expenditures in FY 09 are reported as carryover.
Alaska

Fiscal Year: July 1–June 30
Notes:
• The large increase for Support Services Students—Salaries is accounted for
by the increase in expenditures in three school districts: Matanuska Susitna,
Anchorage, and Mt. Edgecombe.

Arizona
Fiscal Year: July 1–June 30
Arkansas
Fiscal Year: July 1–June 30
Notes:
• Decrease in Tuition to Other LEAs within the state is accounted for by an edit
to data collection for the three largest school districts. In FY 08, the amounts
for these school districts were double counted because those school districts
were reporting magnet school expenditures when these expenditures were
already being reported by the Little Rock County Schools. Little Rock County
Schools is the designated Magnet Center for magnet schools. The FY 09 data
are reported correctly.
California
Fiscal Year: July 1–June 30
Notes:
• Amounts reported by charter schools represent those charter schools that elect
to report in a summarized format known as the alternative form which lacks
expenditure detail by function compared to the Standardized Account Code
Structure which provides expenditure detail by function. These amounts are
reported as Direct Program Support—Other.
• California LEAs do not collect tuition from students to attend summer school.
H-2

Appendix H—State Notes
Colorado
Fiscal Year: July 1–June 30
Notes:
• Certificates of Participation used to fund the unfunded liability in the
employee pension plan inflated amounts for employee benefits in several
functions in FY 08. The FY 09 data are reported correctly.
Connecticut
Fiscal Year: July 1–June 30
Notes:
• Connecticut does not collect data from local school districts for the District
Activities item.
Delaware
Fiscal Year: July 1–June 30
District of Columbia
Fiscal Year: July 1–June 30
Florida

Fiscal Year: July 1–June 30
Notes:
• Other Direct Program Support expenditures include amounts for Florida
School for Deaf and Blind, Florida Virtual School, Florida Virtual Academy,
Florida Connections Academy, McKay Scholarships, and corporate
scholarships.

Georgia
Fiscal Year: July 1–June 30
Notes:
• Amounts for Other Sources of Revenue represent a decrease in bond issuance.
• A correction was made this year to local pension allocations by function.
Hawaii

Fiscal Year: July 1–June 30
Notes:
• Amounts for Federal Source Revenue Through the State reported in this
function are Title I grants, United States Department of Agriculture (USDA)
food service funds, and American Recovery and Reinvestment Act (ARRA)
grants.
• Instruction, purchased services expenditure increase, and encumbrances are
for the Edison Learning Company.
• Decrease in Support Services Students—Purchased Services is from
Department of Education (DOE) accumulating salary savings in the prior year
and then using the funds to pay for purchased services and accelerated rent
payments.
H-3

Appendix H—State Notes
Idaho
Illinois

Indiana

Iowa

Kansas

Fiscal Year: July 1–June 30
Fiscal Year: July 1–June 30
Notes:
• Increase in Federal Source Revenue through the state is due to the inclusion of
$1 billion in ARRA revenues.
Fiscal Year: July 1–June 30
Notes:
• The chart of accounts has changed to quantify benefits. Amounts previous to
FY 09 were estimates.
• School corporations received summer school reimbursement from the state.
• Local Property Tax disbursements were delayed in FY 08 due to
reassessments. Schools began receiving these delayed disbursements during
FY 09.
Fiscal Year: July 1–June 30
Notes:
• The large increase in Federal Revenues Through the State is due to ARRA
funding. Also, ARRA State Fiscal Stabilization dollars were used for state aid
and instructional support that previously would have been state revenues.
Iowa had a 10 percent across-the-board cut in 2010 that also impacted state
revenues.
Fiscal Year: July 1–June 30
Notes:
• Increase in Other Sources of Revenue is due to new bond issuance.

Kentucky
Fiscal Year: July 1–June 30
Notes:
• Decrease in Instruction and Property is due to the expiration of a classroom
based technology grant.
• Increase in Support Services Other—Purchased Services is from a new grant
issued to one large school district.
Louisiana
Fiscal Year: July 1–June 30

H-4

Appendix H—State Notes
Maine

Fiscal Year: July 1–June 30
Notes:
• The state of Maine curtailed funds available to school units via state subsidy
by $27 million.

Maryland
Fiscal Year: July 1–June 30
Notes:
• Maryland financial reporting policies do not distinguish grant Title I
expenditures in terms of obligated funds in current year versus funds obligated
in the prior fiscal years that were available and used within the current year.
Funds are available for a 27 month period. Maryland is unable to report
carryover funds.
• The increased amount for Other Source of Revenue is due to bond issuance
for construction projects.
Massachusetts
Fiscal Year: July 1–June 30
Notes:
• Massachusetts does not collect textbook revenues.
• Increase in Federal Source Revenue Through the State is due to ARRA grant.
• Employee benefits large decreases across the board are due to changes in the
allocation method from fixed percentages to reporting benefits paid as a
percent of salary.
• Increase in Food Services is due to the increase in contracting out of food
services.
Michigan
Fiscal Year: July 1–June 30
Notes:
• Increase in Federal Source Revenue Through the State is due to ARRA grant.
Minnesota
Fiscal Year: July 1–June 30
Notes:
• School district boards were given authority by the state to issue bonds without
voter approval for funding actuarial liabilities to pay post-employment
benefits. Districts were required to expense the proceeds into the operating
fund. The expensing of these bonds inflated the amount of benefits paid by
school district. This is a one-time expense.
Mississippi
Fiscal Year: July 1–June 30
Notes:
• Mississippi does not collect textbook revenues.
H-5

Appendix H—State Notes
Missouri
Fiscal Year: July 1–June 30
Montana
Fiscal Year: July 1–June 30
Nebraska
Fiscal Year: September 1–August 31
Notes:
• Nebraska students are not charged for textbooks.
• Decrease in Federal Source Revenue Through the State and Federal Revenue
Direct is because school districts reported receiving less Title I funds, IDEA
enrollment poverty funds, Medicaid Administrative Funds, Impact Aid, and
the Assessment and Reporting Management System Grant. ARRA funds were
not allocated to school districts until the summer of 2009.
Nevada
Fiscal Year: July 1–June 30
Notes:
• Increase in Federal Revenue is due to ARRA grants.
New Hampshire
Fiscal Year: July 1–June 30
Notes:
• Enrollment has steadily been declining for a number of years resulting in
lower Average Daily Attendance numbers.
New Jersey
Fiscal Year: July 1–June 30
New Mexico
Fiscal Year: July 1–June 30
Notes:
• Increase in State Source Revenue is due to the increase in revenues for
insurance recoveries throughout the state and the increase in prior year
refunds/state refund money to districts.
• New Mexico is an equalized state. The department of education does not
expend money for tuition or tuition to other LEAs within the state.
New York
Fiscal Year: July 1–June 30
Notes:
• Increase in Support Services General Administration is due to a decrease in
New York City’s judgments and claims by $38 million.
North Carolina
Fiscal Year: July 1–June 30

H-6

Appendix H—State Notes
North Dakota
Fiscal Year: July 1–June 30
Ohio

Fiscal Year: July 1–June 30
Notes:
• Increase in Other Sources of Revenue is due to three districts’ sales of current
year tax anticipation notes, bond sales, and premiums on bonds and notes.

Oklahoma
Fiscal Year: July 1–June 30
Notes:
• Increase in Local Source Revenue—Other Local Government Units
Nonproperty Tax is due to collection for Maps for Kids and the 1 percent sales
tax.
Oregon

Fiscal Year: July 1–June 30
Notes:
• Increase in Other Sources of Revenue is due to bond sales.

Pennsylvania
Fiscal Year: July 1–June 30
Notes:
• Two Charter schools reported zero equipment for FY 09 and nearly $14
million in FY 08.
Rhode Island
Fiscal Year: July 1–June 30
Notes:
• FY 09 is the first phase of a two year phase in moving districts to a New
Uniform Chart-of-Accounts. Various revenue/expenditure shifts are expected
for FY 10 as well.
South Carolina
Fiscal Year: July 1–June 30
Notes:
• Decrease in State Source Revenue is due to increased state budget cuts.
South Dakota
Fiscal Year: July 1–June 30

H-7

Appendix H—State Notes
Tennessee
Fiscal Year: July 1–June 30
Notes:
• Grants-in-Aid Direct from the Federal Government includes Safe Schools for
Healthy Students.
Texas

Utah

Fiscal Year: September 1–August 31
Notes:
• Change in Other Revenue From Local Sources is because school districts
received insurance proceeds due to hurricane damage. The state formula for
state funding has changed.
• Districts classified large Support Services, Operations and Maintenance
expenditures from hurricanes to Extraordinary Items in accordance with
GASB 34.
Fiscal Year: July 1–June 30
Notes:
• Decrease in Other Sources of Revenue is due to decreased bond issuance and
poor financial markets.
• Increase in Federal Revenues is due to ARRA grants.

Vermont
Fiscal Year: July 1–June 30
Notes:
• Because of the equalization formula, Local Property Tax Revenue is state tax
revenue by statute.
• Decrease in Local Source Revenue—Summer School is because summer
school sessions were cut from two sessions to one session.
• A large number of Vermont LEAs are union districts that assessed members a
tuition. Because of a change in statute, that revenue now goes directly to the
union districts.
Virginia
Fiscal Year: July 1–June 30
Notes:
• ARRA funds contributed to the increase in Federal Revenues. Specifically
SFSF, Title I, and IDEA funds.
Washington
Fiscal Year: July 1–June 30

H-8

Appendix H—State Notes
West Virginia
Fiscal Year: July 1–June 30
Notes:
• Grants have been reclassified from this account to Federal Source Revenue
through the state.
• Increase in Other Sources of Revenue is due to bond issuance.
Wisconsin
Fiscal Year: July 1–June 30
Notes:
• Increase in Other Local Government Units—Property Tax is due to Tax
Incremental Financing (TIF) closeouts.
• Increase in Federal Source Revenue Through the State is due to ARRA State
Stabilization grants.
• Change for Federal Source Revenue Through Intermediate Agencies is due to
the change in coding Medicaid as federal revenue.
Wyoming
Fiscal Year: July 1–June 30
Notes:
• Assessed valuations increased in Wyoming causing revenues from Local
Property Tax to exceed the districts’ entitlement amount. These monies are
remitted back to the state.
American Samoa
Fiscal Year: October 1–September 30
Notes:
• ARRA funds contributed to the increase in Grant-in-Aid from Federal
Government Through the State.
Guam

Fiscal Year: October 1–September 30

Commonwealth of the Northern Mariana Islands
Fiscal Year: October 1–September 30
Notes:
• Change in reporting is due to a new accounting system that reclassified
accounts from Federal Revenue Through the State to Federal Revenue direct.

H-9

Appendix H—State Notes
Puerto Rico
Fiscal Year: July 1–June 30
Notes:
• Increase in Federal Source Revenue Through the State is due to the increase in
authorization for many federal grants.
• Amounts for Support Services School Administration are aggregated with
Other Support Services. Puerto Rico Department of Edcuation account system
does not disaggregate the amount for this category of expenditure.
U.S. Virgin Islands
Fiscal Year: October 1–September 30
Notes:
• Several Food Services establishments were closed resulting in decreased food
services costs.

H-10

Appendix I—Survey Form

I-1

Appendix I—Survey Form
ED Form 2447
OMB Number 1850-0067
Approval Expires:
December 31, 2012

U.S. DEPARTMENT OF EDUCATION
NATIONAL CENTER FOR EDUCATION STATISTICS
THE NATIONAL PUBLIC EDUCATION
FINANCIAL SURVEY
Fiscal Year 2009

NAME OF STATE

NAME OF PERSON PREPARING
THIS REPORT

TELEPHONE NUMBER
(Include area code, extension)

NCES-Test User 2

RETURN COMPLETED FORM TO:
U.S. Census Bureau
ATTN: Governments Division
Washington, D.C. 20233-6800

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CERTIFICATION: I hereby certify that to the best of my knowledge and belief, the data reported in sections I-XV, below, constitute a true and
full report of revenues, expenditures, and student attendance during the regular school year and for summer school for the public elementary
and secondary schools under this jurisdiction for purposes of public law 97-35, as revised by the Elementary and Secondary Act of 1965.
TYPE/PRINT NAME OF AUTHORIZED OFFICIAL

SIGNATURE OF AUTHORIZED OFFICIAL

TITLE

I-2

Appendix I—Survey Form
SECTION 1
PUBLIC ELEMENTARY AND SECONDARY EDUCATION REVENUES FROM ALL SOURCES

I. REVENUE FROM LOCAL SOURCES (1000)

Current Amount Flag

a. Property Tax (1110)
b. Non-property Tax (1120-1190)
c. Other Local Government Units-Property Tax (1210)
d. Other Local Government Units-Non-Property Tax (1220-1290)
e. Tuition from Individuals (1310)
f. Tuition from other LEAs within the State (1321)
g. Transportation Fees from Individuals (1410)
h. Transportation Fees from other LEAs within the State (1421)
i. Earnings on Investments (1500-1540; not 1532)
j. Food Services (excluding federal reimbursements) (1600-1650)
k. District Activities (1700-1790)
l. Other Revenue From Local Sources (1320-1350, 1420-1440, 1800, 1900-1990;
not 1321, 1421,1940)
m. Textbook Revenues (1940)
n. Summer School Revenues (not 1650)
LOCAL SOURCES OF REVENUE SUBTOTAL (1000) [Sum a-e, g, i-n.]
II. REVENUE FROM INTERMEDIATE SOURCES (2000)
III. REVENUE FROM STATE SOURCES (3000)
IV. REVENUE FROM FEDERAL SOURCES (4000)
a. Grants-in-Aid Direct from the Federal Government (4100,4300)
b. Grants-in-Aid from the Federal Government through the State (4200,4500)
c. Grants-in-Aid from the Federal Government through other Intermediate Agencies
(4700)
d. Other Revenue from Federal Sources (4800,4900)
FEDERAL SOURCE OF REVENUE SUBTOTAL (4000) [Sum a-d]
V. OTHER SOURCES OF REVENUE (5000, 6000)
TOTAL REVENUE

I-3

Appendix I—Survey Form
SECTION 2
PUBLIC ELEMENTARY AND SECONDARY EDUCATION EXPENDITURES
Current Amount Flag

I. INSTRUCTION (1000)
1. Salaries (100)
2. Employee Benefits (200)
3. Purchased Services (300-500; exclude 560)
4. Tuition (562,563,565,569)
5. Tuition to other LEAs within the State (561, 564, 566, 567)
6. Supplies (600)
7. Property (700)
8. Other (810, 890)
INSTRUCTION SUBTOTAL (1000) [Sum 1-4, 6, & 8 only.]
INSTRUCTION, continued (1000)
Special Exhibit Items
1. Salaries (100) paid to teachers by program
A. Salaries paid to teachers in regular education programs
(Objects 111 and 113; Program #100)
B. Salaries paid to special education teachers (Object 111 and 113; Program
#200)
C. Salaries paid to vocational education teachers (Object 111 and 113; Program
#300)
D. Salaries paid to teachers in other programs providing instruction to grades prekindergarten through grade 12 and ungraded students (Objects 111 and 113;
Programs #400 and #900)
2. Textbook expenditures for classroom instruction (Function 1000, Object 640)

I-4

Appendix I—Survey Form
SECTION 3A
II. SUPPORT SERVICES (2000)
SUPPORT SERVICES, STUDENTS (2100)

Current Amount Flag

1. Salaries (100)
2. Employee Benefits (200)
3. Purchased Services (300-500)
4. Supplies (600)
5. Property (700)
6. Other (810, 890)
SUPPORT SERVICES STUDENTS EXPENDITURES SUBTOTAL (2100) [Sum 1-4
& 6 only.]
SUPPORT SERVICES, INSTRUCTION (2200)
1. Salaries (100)
2. Employee Benefits (200)
3. Purchased Services (300-500)
4. Supplies (600)
5. Property (700)
6. Other (810, 890)
SUPPORT SERVICES INSTRUCTION EXPENDITURES SUBTOTAL (2200) [Sum
1-4 & 6 only.]
SUPPORT SERVICES, GENERAL ADMINISTRATION (2300)
1. Salaries (100)
2. Employee Benefits (200)
3. Purchased Services (300-500)
4. Supplies (600)
5. Property (700)
6. Other (810, 890)
SUPPORT SERVICES GENERAL ADMINISTRATION EXPENDITURES
SUBTOTAL (2300) [Sum 1-4 & 6 only.]
SUPPORT SERVICES, SCHOOL ADMINISTRATION (2400)
1. Salaries (100)
2. Employee Benefits (200)
3. Purchased Services (300-500)
4. Supplies (600)
5. Property (700)
6. Other (810, 890)
SUPPORT SERVICES SCHOOL ADMINISTRATION EXPENDITURES SUBTOTAL
(2400) [Sum 1-4 & 6 only.]

I-5

Appendix I—Survey Form
SECTION 3B
SUPPORT SERVICES, OPERATIONS AND MAINTENANCE 2600)
1. Salaries (100)
2. Employee Benefits (200)
3. Purchased Services (300-500)
4. Supplies (600)
5. Property (700)
6. Other (810, 890)
SUPPORT SERVICES OPERATIONS AND MAINTENANCE EXPENDITURES
SUBTOTAL (2600) [Sum 1-4 & 6 only.]
SUPPORT SERVICES, STUDENT TRANSPORTATION (2700)
1. Salaries (100)
2. Employee benefits (200)
3. Purchased Services (300-500)
4. Supplies (600)
5. Property (700)
6. Other (810, 890)
SUPPORT SERVICES STUDENT TRANSPORTATION EXPENDITURES
SUBTOTAL (2700) [Sum 1-4 & 6 only.]
SUPPORT SERVICES, OTHER SUPPORT SERVICES (2500, 2900)
1. Salaries (100)
2. Employee Benefits (200)
3. Purchased Services (300-500)
4. Supplies (600)
5. Property (700)
6. Other (810, 890)
SUPPORT SERVICES OTHER EXPENDITURES SUBTOTAL (2500, 2900) [Sum 14 & 6 only.]
ALL SUPPORT SERVICES TOTAL - BY OBJECT (100,200,etc.)
1. Salaries (100)
2. Employee Benefits (200)
3. Purchased Services (300-500)
4. Supplies (600)
5. Property (700)
6. Other (810, 890)
ALL SUPPORT SERVICES EXPENDITURES SUBTOTAL (2100-2900) [Sum 1-4 &
6 only.]

I-6

Current Amount Flag

Appendix I—Survey Form
SECTION 4
III. OPERATION OF NON-INSTRUCTIONAL SERVICES (3000)
FOOD SERVICES OPERATIONS (3100)

Current Amount Flag

1. Salaries (100)
2. Employee Benefits (200)
3. Purchased Services (300-500)
4. Supplies (600)
5. Property (700)
6. Other (810, 890)
FOOD SERVICES EXPENDITURES SUBTOTAL (3100)
only.]

[Sum 1-4 & 6

ENTERPRISE OPERATIONS (3200)
1. Salaries (100)
2. Employee Benefits (200)
3. Purchased Services (300-500)
4. Supplies (600)
5. Property (700)
6. Other (810, 890)
ENTERPRISE OPERATIONS EXPENDITURES SUBTOTAL (3200)
only.]

[Sum 1-4 & 6

SECTION 5
IV. DIRECT PROGRAM SUPPORT

Current Amount Flag

a1. Textbooks for Public School Children
a2. Textbooks; Property (700) only
b1. Transportation for Public School Children
b2. Transportation; Property (700) only
c1. Employees Benefits for Public School Employees
c2. Employees Benefits; Property (700) only
d. Direct Program Support for Private School Students
e1. Other Direct Program Support for Public School Students
e2. Other Direct Program Support for Public School Students; Property (700) only
DIRECT SUPPORT EXPENDITURES SUBTOTAL
[Sum a1,b1,c1, and e1.]
V. CURRENT EXPENDITURES
[Sum Subtotals for Instruction(1000), Support Services (2000), Non-Instruction (3000 exclude 3300: Community Services), and Direct Program Support (exclude Direct
Program Support for Private School Students). Exclude Property (700).]

I-7

Appendix I—Survey Form
SECTION 6
VI. FACILITIES ACQUISITION & CONSTRUCTION SERVICES (4000)
1. Non-Property Expenditures (Construction) (4100-4900)
2. Property Expenditures [Include Land and Improvements (710), Land and Existing
Buildings (720), and Infrastructure (740).]
3. Equipment (730)
VII. OTHER USES (5000)
[Include debt service payments (principal and interest).]
Debt Service (5100)
1. Interest (832)
2. Redemption of Principal (831)
OTHER USES SUBTOTAL (5000)
VIII. COMMUNITY SERVICES (3300)
1. Non-Property (Objects 100-600, 800)
2. Property (700)
IX. DIRECT COST PROGRAMS
a. Non-Public School Programs (Program #500)
b. Adult Education (Program #600)
c. Community College (Program #700)
d. Other
d1. Direct Cost Programs; Property (700)
DIRECT COST PROGRAMS SUBTOTAL

[Exclude Property (700).]

X. PROPERTY (700)

XI. TOTAL EXPENDITURES FOR EDUCATION
[Sum Current Expenditures (V), F.A.C.S.Non-property Expenditures (VI), Community

Services (VIII), Direct Cost Programs (IX), and Property (X). Exclude Other Uses (VII).]

I-8

Current Amount Flag

Appendix I—Survey Form
SECTION 7
XII. EXCLUSIONS FROM CURRENT EXPENDITURES FOR STATE PER PUPIL
EXPENDITURE (SPPE)
a. Tuition from individuals (1310)
b. Transportation Fees from individuals (1410)
c. Title I Expenditures
[As defined in the No Child Left Behind Act of 2001. DO NOT simply restate revenues
received. This item is to contain expenditures.]

d. Title I Carryover Expenditures
e. Title V, Part A Expenditures
[As defined in the No Child Left Behind Act of 2001. DO NOT simply restate revenues
received. This item is to contain expenditures.]

f. Title V, Part A Carryover Expenditures
[Include carryover expenditures from Title V, Part A (as defined in the No Child Left Behind
Act of 2001).]

g. Food Services revenues (1600-1650)
h. District Activities Revenues (1700-1790)
i. Textbook Revenues (1940)
j. Summer School Revenues
TOTAL EXCLUSIONS [Sum a-j.]
XIII. NET CURRENT EXPENDITURES as defined by the Hawkins-Stafford
Education Amendments of 1988 (P.L. 100-297).
[Subtract Total Exclusions from Current Expenditures.]

XIV. AVERAGE DAILY ATTENDANCE (ADA)
A. ADA as defined by state law
B. ADA as defined by NCES

XV. STATE PER PUPIL EXPENDITURE

XVI. American Recovery and Reinvestment Act of 2009 (ARRA)
A. Current expenditures for public elementary-secondary instruction (function 1000,
objects 100-600, 810, 890).
B. Total current expenditures for public elementary-secondary education (functions
1000, 2000, 3100, 3200, objects 100-600, 810, 890).
C. Current expenditures for community services, adult education and other programs
outside of public elementary-secondary education (programs 500, 600, 800).
D. Property expenditures (functions 1000-3200, object 700).
E. School construction expenditures (function 4000, all objects).
F. Expenditures for the Title I and Title V, Part A reported under Section XII.
Exclusions from Current Expenditures for State per Pupil Expenditures programs that
were included in the data items above.
G. Direct Program Support

I-9

Current Amount Flag

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Author	linds005
File Modified	2012-08-28
File Created	2012-07-17