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Stephen
n Q. Cornm
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Nationall Center forr Education Statistics
Jumaan
ne Young
U.S. Census Burea
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Kenneth
h C. Herrelll
U.S. Census Burea
au
NCES 2013-306
6
U.S. DEPAR
RTMENT OF EDUCATION
E
N
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
education agencies in improving their statistical systems; and review and report on education
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
specifically noted, all information contained herein is in the public domain.
We strive to make our products available in a variety of formats and in language that is
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NCES, IES, U.S. Department of Education
1990 K Street NW
Washington, DC 20006-5651
December 2012
The NCES Home Page address is http://nces.ed.gov. The NCES Publications and Products
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This documentation was prepared in part under Intra-Agency Agreement (IAA) No. ED‐IES‐11‐1‐J‐
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organizations does not imply endorsement by the U.S. Government.
Suggested Citation
Cornman, S.Q., Young, J., and Herrell, K. (2012). Documentation for the NCES Common Core of
Data National Public Education Financial Survey (NPEFS), School Year 2009-10 (Fiscal Year 2010)
(NCES 2013-306). 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 2009–10 (Fiscal Year 2010), Provisional File Version 1a ...... 1
II. User’s Guide ............................................................................................................................. 1
A. Survey Methodology ........................................................................................................... 3
B. Imputations .......................................................................................................................... 7
C. Variations in the Survey Over Time .................................................................................... 9
D. Fiscal Data Plan ................................................................................................................ 10
E. State Notes ........................................................................................................................ 10
References .................................................................................................................................... 11
Appendices
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
iv
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 2010 ..........................................................................C-1
Appendix G—Value Distribution and Field Frequencies
G-1. Number and percentage distribution of imputation flag values, by imputation flag:
Fiscal year 2010 ............................................................................................................... G-1
G-2. Minimum, maximum, and mean for continuous variables, by variable: Fiscal year
2010 ................................................................................................................................. G-5
List of Exhibits
Exhibits
Page
Appendix F—Fiscal Data Plan Reponses
Data plan responses to questions 1 through 3, by state or jurisdiction: Fiscal year
2010 .................................................................................................................................. F-2
Data plan responses to questions 4.a.1 through 4.c.1, by state or jurisdiction: Fiscal
year 2010 .......................................................................................................................... F-4
Data plan responses to questions 4.d.1 through 4.d.2, by state or jurisdiction: Fiscal
year 2010 .......................................................................................................................... F-6
Data plan responses to questions 4.e through 4.f, by state or jurisdiction: Fiscal
year 2010 .......................................................................................................................... F-8
Data plan responses to question 5 through 7.a, by state or jurisdiction: Fiscal
year 2010 ......................................................................................................................... F-10
Data plan responses to questions 8 through 9.a, by state or jurisdiction: Fiscal
year 2010 ......................................................................................................................... F-12
Data plan responses to question 9.b through 9.c, by state or jurisdiction: Fiscal
year 2010 ......................................................................................................................... F-14
v
Data plan responses to question 9.d, by state or jurisdiction: Fiscal year 2010 .............. F-16
Data plan responses to questions 9.e through 10, by state or jurisdiction: Fiscal
year 2010 ......................................................................................................................... F-18
vi
I. Introduction to the NCES Common Core of Data National Public Education Financial
Survey (NPEFS), School Year 2009–10 (Fiscal Year 2010), Provisional Version 1a File
This documentation is for the provisional version 1a file of the National Center for Education
Statistics’ (NCES) Common Core of Data (CCD) National Public Education Financial Survey
(NPEFS) for school year 2009–10, fiscal year 2010 (FY 10). It contains a brief description of the
data collection along with information required to understand and access the data file.
Congress authorizes NCES to collect these data through the Education Sciences Reform Act (20
U.S.C. § 9543). NCES and the Governments Division of the U.S. Census Bureau collaborate to
collect public school system finance data, with the Census Bureau acting as the primary collection
agent for NPEFS.
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 SY 2009–10 CCD State Nonfiscal Survey of Public
Elementary/Secondary Education final version 1b file.2
The CCD is a national statistical database of information that describes all public elementary and
secondary schools and school districts. The CCD consists of six annual surveys: the Public
Elementary/Secondary School Universe Survey, the Local Education Agency Universe Survey,
the State Nonfiscal Survey of Public Elementary/Secondary Education, the National Public
Education Financial Survey (NPEFS), the School District Finance Survey (F-33), and the
Teacher Compensation Survey (TCS). The principal users of CCD fiscal data are the federal
government, the education research community, state and local government officials (including
school boards and LEA administrators), and the general public.
II. User’s Guide
The FY 10 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.
1
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 to the Common Core of Data State Nonfiscal Survey of Public Elementary/Secondary Education:
School Year 2009–10 (Chen, Sable, and Noel 2011-350rev).
1
The remaining appendices 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;
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
NCES maintains strict version control of CCD files. The version is identified by one numeric
character and one alphabetic character. The number corresponds with the release version (e.g., 1
is the first release, 2 is the second release, etc.). The letter “a” also corresponds to a public
release.4 For School Year 2009-10 (FY 2010), the “1a” file is the first provisional file release.
NCES releases a provisional 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 released) Data in provisional data files have undergone an intensive review and
editing process. NCES may update the file if SEAs report revised data to address errors in the
provisional data file.
The data source for the First Look report entitled Revenues and Expenditures for Public
Elementary and Secondary Education; School Year 2009-10 (Fiscal Year 2010) is the FY10
NPEFS provisional data file. This First Look provides users with an opportunity to access
provisional NPEFS data that have been fully reviewed, edited, and imputed. Final data,
including revisions to the provisional data submitted by the SEAs after the close of data
collection, will be available during the following collection year.
In subsequent fiscal years, preliminary NPEFS data will be released in an effort to provide
earlier access to the dataset. The preliminary data will be subject to one round of data review
and editing. The release of preliminary data will be followed by a release of provisional data.
The provisional data will be an update to the previously released preliminary data, and subject
to a more extensive review and editing process. Revisions submitted after the provisional data
file is locked will be incorporated in the final file for each fiscal year. Final data files will be
released at the time of the release of preliminary data for the following year.
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.
4
Letters “b” through “z” are used for internal version control.
2
File names
The names of the FY 10 releases are as follows:
Stfis101a.txt (tab delimited text file)
Stfis101a.xls (microsoft excel 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, “10” stands for FY 10, “1” indicates that the file is
ready for initial release by NCES. The FY10 NPEFS provisional data file is termed Stfis101a.
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. NCES collects data annually from SEAs
under the authority of the Education Sciences Reform Act of 2002, 20 U.S.C. 9543, which
authorizes NCES to gather data on the financing of education.
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 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 official5 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.
The FY 10 NPEFS data collection opened on February 28, 2011 and closed on September 6,
2011.
Missing and non-applicable data
5
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) (US Department of Education 2010).
3
Missing data are reported as “-1” in the data file; and non-applicable data are reported as “-2.”6
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.”). If a data item does not
meet NCES data quality standards, the data are reported as -9. This value would only occur with
numeric values.
Average daily attendance (ADA) data and student membership counts
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)). 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.7 SPPE is
calculated by dividing net current expenditures by ADA.
NPEFS has two different types of attendance data. 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. Average daily attendance (ADA) is defined by state law
or regulations. ADA data in the NPEFS data file are not comparable across states because some
states use their own ADA definitions and others use the NCES definition.
In the absence of state law or regulations, NCES provides an alternative method to submit ADA.
NCES calculates ADA 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. 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.
Membership is also part of the NPEFS file, which is collected by the State Nonfiscal Survey of
Public Elementary/Secondary Education. Membership is defined as the count of students on the
current roll taken on the school day closest to October 1, by using either the sum of original
entries and re-entries minus total withdrawals or the sum of the total present and the total absent.
Student membership data from the 200910 CCD State Nonfiscal Survey of Public
Elementary/Secondary Education are included in the 1a data file as a more comparable student
6
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.”
7
“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.
4
count. The variable Student Membership (MEMBR09) is the count of students enrolled on or
about October 1, 2009. Because membership has a consistent definition among states, NCES
uses membership, rather than average daily attendance, in the calculation of expenditures per
pupil in NPEFS reports.
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.8 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 construction9 (Office of the Federal Register 2009). NCES
collected ARRA data for FY 09, FY 10, and FY 11 in the NPEFS collection. NCES will
continue to collect seven data items on NPEFS, pursuant to the American Recovery and
Reinvestment Act (ARRA)10 up and until FY14 if necessary. The ARRA data items will be
completely removed from NPEFS when SEAs expend all Recovery Act funds, either through
formula or competitive grants.11
NCES crosswalk software
Since the FY 89 data collection, the US Census Bureau has been utilizing “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 10 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 data editing, which
is an iterative and interactive process that includes procedures for detecting and correcting errors
in the data.
8
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 197 (14 October 2009) p. 52752.
10
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.
9
11
The Education Department General Administrative Regulations (EDGAR) allows grantees to carry over 1
additional year any Federal Education funds that were not obligated in the period for which they were appropriated.
For grants that are forward-funded, grantees can have up to 27 months to obligate appropriated funds beginning as
early as July1of the federal fiscal year.
5
After an SEA submits the NPEFS data, the CCD survey staff conducts a comprehensive review
of the data and edit checks. These checks include but are not limited to:
trend analysis for multiple years;
large value and percentage fluctuations;
zero dollar values;
appropriate usage of data flags;
sum checks;
comparison of record 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 adequate comments from respondents explaining their data.
Pursuant to NCES Standard Statistical Standard 4-1, the data are “checked for credibility based
on range tolerances to determine if responses fall within a pre-specified reasonable range,” and
are properly documented. The data are 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 arithmetic errors, verify or correct information on missing items, and
explain any extraordinary changes from the previous year’s data. NCES or the Census Bureau
may make requests for clarification, reconciliation or other inquiries pertaining to the data. SEAs
can respond directly to these requests for clarification and/or reconciliation or may on their own
initiative resubmit data to resolve data issues.12 Data that remain missing or uncorrected are
imputed based on values derived from other “fully reporting”13 states or other related data
elements from within the state. Research has been conducted to determine the methodology that
is best suited for each variable. The current use of the Herriot method is not always the best; the
use of time series methods should be considered for some variables.
Student membership edits
Each school year SEAs report student membership counts by grade on the CCD State Nonfiscal
Survey of Public Elementary/Secondary Education. The NPEFS data file includes total student
membership reported on the State Nonfiscal Survey that includes grades prekindergarten through
grade 12 (plus ungraded). If the reported fiscal data excludes prekindergarten programs, total
membership should also exclude prekindergarten membership. As part of the collection process,
NCES asks SEAs to review student membership data from the State Nonfiscal Survey and verify
that the membership data are consistent with the programs covered in the revenues and
12
“Department of Education, Submission of Data by State Educational Agencies; submission Dates for State
Revenue and Expenditures Reports for Fiscal Year (FY) 2011, Revisions to Those Reports, and Revisions to Prior
Fiscal Year Reports.” 77 Federal Register 6 (10 January 2012) pp. 1472-1473.
13
Fully reporting states must have positive values for all fields.
6
expenditures data reported in NPEFS. Three states (Nebraska, Utah, and Wyoming) indicated
that the state fiscal data reported in NPEFS excluded prekindergarten programs. In these three
states, the NPEFS total student membership variable excludes prekindergarten membership.
Illinois and Wisconsin did not report finance data for charter schools in the FY 10 NPEFS
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 plausible assumptions to
derive substitute values for missing values in a data file (NCES 2003). Currently, the Herriot
imputation methodology is used to impute for missing items. For an allocation, the Herriot
method calculates the average proportion of the total from the states for each of the detailed
variables. This average is divided by the sum of the averages from each of the detailed variables
and is rescaled to 1 by dividing by the sum of the detail averages. The purpose of imputations is
to provide a complete data set to allow for both cross sectional and longitudinal analysis, as well
as comparability of data across states.
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.
SEAs inform Census where data are included so that funds are deducted and distributed
appropriately. SEAs review the results of the imputations imposed and certify the imputed
value’s reasonableness to the best of their knowledge based on their available data. After the
imputation process is complete, Census creates data files for the current and prior fiscal years.
Census uploads these files to the NCES member site for review. The NCES member site allows
Census to transfer data to NCES in a secure environment.
If the SEA’s have reason to believe the initial imputation is not a reasonable representation of
their data, the state can make changes to the data and Census runs a second round of
imputations. . The certified data from the first round are not re-imputed even if the uncertified
round-one imputations resulted in the updating of some relevant data. Furthermore, in the 2a
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.
7
“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
8
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 – As reported by the state
A – Edited (prior to FY 09, labeled “Adjusted”)
I – Imputed based on a method other than prior year’s data14
T – 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)
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.
14
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.
9
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 10 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.
10
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.
Office of the Federal Register, National Archives and Records Administration. (2012).
Federal Register Vol. 77, No. 6. Washington, DC: Author. Retrieved September 15, 2012
from http://www.access.gpo.gov/su_docs/fedreg/frcont12.html
Chen, C., Sable, J., and Noel, A.M. (2011). Documentation to the Common Core of Data
State Nonfiscal Survey of Public Elementary/Secondary Education: School Year 2009–10
(NCES 2011-350rev). U.S. Department of Education. Washington, DC: National Center for
Education Statistics. Retrieved [date] from
http://nces.ed.gov/pubsearch/pubsinfo.asp?pubid=2011350rev.
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
11
Appendix A—Record Layout and Description of Data Elements
A-1
Appendix A—Record Layout and Description of Data Elements
The tab-delimited file (Stfis101a.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.
Data
element
order
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
Variable
name
SURVYEAR
FIPS
STABR
STNAME
R1A
R1B
R1C
R1D
R1E
R1F
R1G
R1H
R1I
R1J
R1K
R1L
R1M
R1N
STR1
Data
type
N
AN
AN
AN
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
R2
R3
R4A
R4B
R4C
R4D
STR4
N
N
N
N
N
N
N
20
21
22
23
24
25
26
R5
TR
N
N
27
28
E11
E12
E13
E14
E15
E16
E17
E18
STE1
N
N
N
N
N
N
N
N
N
29
30
31
32
33
34
35
36
37
E11A
E11B
E11C
E11D
E2
E212
E213
E214
E215
N
N
N
N
N
N
N
N
N
38
39
40
41
42
43
44
45
46
Description
FISCAL YEAR OF SURVEY (2010)
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
(equals R1A + R1B + R1C + R1D + R1E + R1G + R1I + R1J + R1K + R1L + R1M + R1N)
INTERMEDIATE REVENUES
STATE REVENUES
FEDERAL REVENUES DIRECT GRANTS
FEDERAL REVENUES THRU STATE
FEDERAL REVENUES THRU INTERMEDIATE AGENCIES
FEDERAL REVENUES OTHER SOURCES
FEDERAL REVENUES SUBTOTAL
(equals R4A + R4B + R4C + R4D)
REVENUES FROM OTHER SOURCES
TOTAL REVENUES FROM ALL SOURCES
(equals STR1 + R2 + R3 + STR4)
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
(equals E11 + E12 + E13 + E14 + E16 + E18)
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
A-2
Appendix A—Record Layout and Description of Data Elements
Data
element
order
47
48
49
50
Variable
name
E216
E217
E218
TE21
Data
type
N
N
N
N
E222
E223
E224
E225
E226
E227
E228
TE22
N
N
N
N
N
N
N
N
51
52
53
54
55
56
57
58
E232
E233
E234
E235
E236
E237
E238
TE23
N
N
N
N
N
N
N
N
59
60
61
62
63
64
65
66
E242
E243
E244
E245
E246
E247
E248
TE24
N
N
N
N
N
N
N
N
67
68
69
70
71
72
73
74
E252
E253
E254
E255
E256
E257
E258
TE25
N
N
N
N
N
N
N
N
75
76
77
78
79
80
81
82
E262
E263
E264
E265
E266
E267
E268
TE26
N
N
N
N
N
N
N
N
83
84
85
86
87
88
89
90
STE22
N
91
STE23
N
92
STE24
N
93
Description
SUPPORT EXPENDITURES SALARIES OPERATION & MAINTENANCE
SUPPORT EXPENDITURES SALARIES PUPIL TRANSPORTATION
SUPPORT EXPENDITURES SALARIES OTHER SERVICES
SUPPORT EXPENDITURES SALARIES SUBTOTAL
(equals E212 + E213 + E214 + E215 + E216 + E217 + E218)
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
(equals E222 + E223 + E224 + E225 + E226 + E227 + E228)
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
(equals E232 + E233 + E234 + E235 + E236 + E237 + E238)
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
(equals E242 + E243 + E244 + E245 + E246 + E247 + E248)
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
(equals E252 + E253 + E254 + E255 + E256 + E257 + E258)
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
(equals E262 + E263 + E264 + E265 + E266 + E267 + E268)
SUPPORT EXPENDITURES SUBTOTAL STUDENT SUPPORT SERVICES
(equals E212 + E222 + E232 + E242 + E262)
SUPPORT EXPENDITURES SUBTOTAL INSTRUCTIONAL STAFF SUPPORT
(equals E213 + E223 + E233 + E243 + E263)
SUPPORT EXPENDITURES SUBTOTAL GENERAL ADMINISTRATION
(equals E214 + E224 + E234 + E244 + E264)
A-3
Appendix A—Record Layout and Description of Data Elements
Data
element
order
94
Variable
name
STE25
Data
type
N
STE26
N
95
STE27
N
96
STE28
N
97
STE2T
N
98
E3A11
E3A12
E3A13
E3A14
E3A2
E3A16
E3A1
N
N
N
N
N
N
N
99
100
101
102
103
104
105
E3B11
E3B12
E3B13
E3B14
E3B2
E3B16
E3B1
N
N
N
N
N
N
N
106
107
108
109
110
111
112
STE3
N
113
E4A1
E4A2
E4B1
E4B2
E4C1
E4C2
E4D
E4E1
E4E2
STE4
N
N
N
N
N
N
N
N
N
N
114
115
116
117
118
119
120
121
122
123
TE5
E61
E62
E63
STE6
N
N
N
N
N
124
125
126
127
128
E7A1
E7A2
STE7
N
N
N
129
130
131
E81
E82
E9A
E9B
E9C
E9D
E91
N
N
N
N
N
N
N
132
133
134
135
136
137
138
Description
SUPPORT EXPENDITURES SUBTOTAL SCHOOL ADMINISTRATION
(equals E215 + E225 + E235 + E245 + E265)
SUPPORT EXPENDITURES SUBTOTAL OPERATION & MAINTENANCE
(equals E216 + E226 + E236 + E246 + E266)
SUPPORT EXPENDITURES SUBTOTAL PUPIL TRANSPORTATION
(equals E217 + E227 + E237 + E247 + E267)
SUPPORT EXPENDITURES SUBTOTAL OTHER SERVICES
(equals E218 + E228 + E238 + E248 + E268)
SUPPORT EXPENDITURES TOTAL SUPPORT SERVICES
(equals TE21 + TE22 + TE23 + TE24 + TE26)
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
(equals E3A11 + E3A12 + E3A13 + E3A14 + E3A16)
NONINSTRUCTIONAL SERVICES ENTERPRISE SALARIES
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
(equals E3B11 + E3B12 + E3B13 + E3B14 + E3B16)
NONINSTRUCTIONAL SERVICES TOTAL
(equals E3A1 + E3B1)
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
(equals E4A1 + E4B1 + E4C1 + E4E1)
CURRENT EXPENDITURES
FACILITIES ACQUISITION NONPROPERTY
FACILITIES ACQUISITION PROPERTY (LAND & BUILDINGS)
FACILITIES ACQUISITION PROPERTY (EQUIPMENT)
FACILITIES ACQUISITION NONPROPERTY & PROPERTY TOTAL
(equals E61 + E62 + E63)
OTHER USE DEBT SERVICE INTEREST
OTHER USE DEBT SERVICE REDEMPTION
OTHER USE DEBT SERVICE SUBTOTAL
(equals E7A1 + E7A2)
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
A-4
Appendix A—Record Layout and Description of Data Elements
Data
element
order
139
Variable
name
STE9
Data
type
N
TE10
N
140
TE11
N
141
X12C
X12D
X12E
X12F
TX12
N
N
N
N
N
142
143
144
145
146
NCE13
N
147
ADA
A14A
A14B
PPE15
MEMBR09
ARRASTE1
ARRATE5
ARRAE81Z
ARRATE10
ARRASTE6
ARRATLEIZ
ARRASTE4
IR1A
IR1B
IR1C
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
N
N
N
N
N
N
N
N
N
N
N
N
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
148
149
150
151
152
153
154
155
156
157
158
159
160
161
162
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
Description
DIRECT COST PROGRAM SUBTOTAL
(equals E9A + E9B + E9C + E9D)
PROPERTY TOTAL
(equals E17 + TE25 + E3A2 + E3B2 + E62 + E63 + E82 + E91)
TOTAL EXPENDITURES FOR EDUCATION
(equals TE5 + E61 + E81 + STE9 + TE10)
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
(equals R1E + R1G + R1J + R1K + R1M + R1N + X12C + X12D + X12E + X12F )
NET CURRENT EXPENDITURES
(equals TE5 – TX12)
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
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
A-5
Appendix A—Record Layout and Description of Data Elements
Variable
name
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
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
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
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
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
Description
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
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
A-6
Appendix A—Record Layout and Description of Data Elements
Variable
name
ISTE22
ISTE23
ISTE24
ISTE25
ISTE26
ISTE27
ISTE28
ISTE2T
Data
type
AN
AN
AN
AN
AN
AN
AN
AN
IE3A11
IE3A12
IE3A13
IE3A14
IE3A2
IE3A16
IE3A1
IE3B11
IE3B12
IE3B13
IE3B14
IE3B2
IE3B16
IE3B1
ISTE3
IE4A1
IE4A2
IE4B1
IE4B2
IE4C1
IE4C2
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
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
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
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
Description
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)
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
A-7
Appendix A—Record Layout and Description of Data Elements
Variable
name
INCE13
IADA
IA14A
IA14B
IPPE15
IMEMBR09
IARRASTE1
IARRATE5
IARRAE81Z
Data
type
AN
AN
AN
AN
AN
AN
AN
AN
AN
IARRATE10
IARRASTE6
IARRATLEIZ
IARRASTE4
AN
AN
AN
AN
Data
element
order
302
303
304
305
306
307
308
309
310
311
312
313
314
Description
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-8
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 2010
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
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
VT
VA
WA
WV
WI
WY
50
51
53
54
55
56
MD
MA
MI
MN
MS
24
25
26
27
28
American Samoa
AS
60
Guam
GU
66
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 2010
101a 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
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)
R1L contains R1N using TR
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
E81 impute based on (TE11-E81)
E82 impute based on (TE11-E82)
R5 impute/import TR
D-2
Appendix D—Imputations and Edits List
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
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
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
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
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
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
D-3
Appendix D—Imputations and Edits List
E4C1 distribute by salary E12, E222, E223 using E11, E212, E213
MICHIGAN
E62 contains E61 using TE11
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
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
MISSOURI
E13 contains E18 using TE11
E61 contains E63 using TE11
NEBRASKA
E62 contains E61 using TE11
E81 contains E82 using TE11
R4B contains R4C using TR
NEW HAMPSHIRE
E62 contains E63 using TE11
NEW JERSEY
R4A contains R4D using TR
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,
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,
D-4
Appendix D—Imputations and Edits List
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
VIRGINIA
E62 contains E63 using TE11
R1D contains R1C using TR
WASHINGTON
E15 contains E14 using TE11
WEST VIRGINIA
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
WISCONSIN
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
AMERICAN SAMOA
E264 contains E234 using TE11
E268 contains E238, E248 using TE11
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
DISTRICT OF COLUMBIA
E61 contains E63 using TE11
GUAM
E4A1 distribute by dest. E16
PUERTO RICO
E11 contains E212, E213, E214, E215, E216 using TE11
E12 contains E222, E223, E224, E225, E226 using TE11
E232 contains E233, E234, E235, E238, E242, E245, E248 using TE11
E253 contains E252, E254, E255, E256, E258 using TE11
D-5
Appendix D—Imputations and Edits List
E3A16 contains E3A13, E3A14 using TE11
E61 impute based on (TE11-E61)
U.S. VIRGIN ISLANDS
E4B1 distribute by dest. E217, E227, E237, E247, E267
E61 contains E62, E63 using TE11
TE25 totals E252, E253, E254, E255, E256, E257, E258 using TE11
D-6
Appendix E—Fiscal Data Plan Questions
E-1
Appendix E—Fiscal Data Plan Questions
National Public Education Financial Survey
FY 2010 Fiscal Data Plan
01/12/2011
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
$ ___________
E-1
Appendix E—Fiscal Data Plan Questions
4b. Transportation for Public School Students
1. Non-Property
$ ___________
2. Property Only
$ ___________
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) _______________________________________
Per Pupil Expenditures
5. When reporting per pupil expenditures in our publications, should NCES use student
membership or Average Daily Attendance?
Student Membership
Average Daily Attendance
Report Both (per pupil expenditures based on membership and per pupil expenditures
based on attendance)
E-2
Appendix E—Fiscal Data Plan Questions
American Reinvestment and Recovery Act (ARRA)
6. Are you including ARRA Revenues in the amounts you report for Federal Revenues?
Yes
No
6a. (If answer is No, please provide an explanation:
________________________________________________________________________
________________________________________________________________________
__________________________________________).
7. Are you including expenditures from ARRA funds in your reporting of expenditures in
the main part of the NPEFS survey (For example: expenditures for instruction, support
services, etc.)?
Yes
No
7a. (If answer is No, please provide an explanation:
______________________________________________________________________________________
______________________________________________________________________________________
______________).
School-level Finance Data
NCES may begin to collect school-level finance data from the states in the future:
8. Does your state currently maintain school-level finance data?
Yes, for all public schools in the state (including charter schools).
Yes, for all public schools in the state except charter schools.
No. State does not maintain school level finance data, or only has the data for some
schools.
E-3
Appendix E—Fiscal Data Plan Questions
8a. If you make school-level financial data available on your Web site, please
provide the URL:
______________________________
9. If your state maintains school-level finance data, can you report:
(Check all that apply)
9a. Current Expenditures for Instruction (function 1000)
Salaries
Employee Benefits
Supplies and Purchased Services
Staff Counts
9b. Current Expenditures for Student Support (function 2100)
Salaries
Employee Benefits
Supplies and Purchased Services
Staff Counts
9c. Current Expenditures for Instructional Support (function 2200)
Salaries
Employee Benefits
Supplies and Purchased Services
Staff Counts
E-4
Appendix E—Fiscal Data Plan Questions
9d. Current Expenditures for School Administration (function 2400)
Salaries
Employee Benefits
Supplies and Purchased Services
Staff Counts
9e. Current Expenditures for Operations and Maintenance (function 2600)
Salaries
Employee Benefits
Supplies and Purchased Services
Staff Counts
10. Can you report total capital outlay expenditures at the school level?
Yes
No
E-5
Appendix F—Fiscal Data Plan Responses
F-1
Appendix F—NPEFS Fiscal Data Plan
Data plan responses to questions 1 through 3, by state or jurisdiction: Fiscal year 2010
State or jurisdiction
1. Do local education
agencies in your state
receive Direct Program
Support/State Payments
on Behalf monies from the
state?
2. Are these
amounts
reported in
NPEFS?
2a. If yes, where
are these
amounts
reported in
NPEFS?
Revenues
2a. If yes, where
are these
amounts
reported in
3. How are these amounts
NPEFS?
reported in F-33?
Expenditures
Alabama
Alaska
Arizona
Arkansas
California
No
Yes
Yes
Yes
Yes
†
Yes
Yes
Yes
Yes
†
Yes
-Yes
Yes
†
Yes
Yes
Yes
Yes
†
District-by-district
State totals
Amounts not reported to F-33
District-by-district
Colorado
Connecticut
Delaware
District of Columbia
Florida
No
Yes
No
No
Yes
-Yes
†
†
Yes
-Yes
†
†
†
-Yes
†
†
Yes
-Amounts not reported to F-33
†
†
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
Yes
Yes
Yes
Yes
†
Yes
Yes
Yes
Yes
†
Yes
Yes
Yes
Yes
†
Yes
Yes
Yes
Yes
†
District-by-district
District-by-district
Amounts not reported to F-33
Amounts not reported to F-33
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Yes
Yes
No
Yes
Yes
Yes
Yes
†
Yes
Yes
Yes
Yes
†
-Yes
Yes
Yes
†
Yes
Yes
District-by-district
Amounts not reported to F-33
†
Amounts not reported to F-33
District-by-district
Missouri
Montana
Nebraska
Nevada
New Hampshire
No
No
No
No
Yes
†
†
†
†
Yes
†
†
†
†
Yes
†
†
†
†
Yes
†
†
†
†
State totals
New Jersey
New Mexico
New York
North Carolina
North Dakota
Yes
No
Yes
No
No
Yes
†
Yes
†
†
Yes
†
Yes
†
†
Yes
†
-†
†
District-by-district
†
District-by-district
†
†
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
See notes at end of exhibit.
No
No
No
Yes
Yes
†
†
†
Yes
Yes
†
†
†
Yes
Yes
†
†
†
Yes
Yes
†
†
†
Amounts not reported to F-33
District-by-district
F-2
Appendix F—NPEFS Fiscal Data Plan
Data plan responses to questions 1 through 3, by state or jurisdiction: Fiscal year 2010
State or jurisdiction
1. Do local education
agencies in your state
receive Direct Program
Support/State Payments
on Behalf monies from the
state?
2. Are these
amounts
reported in
NPEFS?
2a. If yes, where
are these
amounts
reported in
NPEFS?
Revenues
2a. If yes, where
are these
amounts
reported in
3. How are these amounts
NPEFS?
reported in F-33?
Expenditures
South Carolina
South Dakota
Tennessee
Texas
Utah
Yes
Yes
No
Yes
No
Yes
Yes
-Yes
†
Yes
Yes
-Yes
†
Yes
Yes
-Yes
†
State totals
District-by-district
-District-by-district
†
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Yes
No
No
Yes
Yes
No
Yes
†
†
Yes
Yes
†
Yes
†
†
Yes
-†
Yes
†
†
Yes
Yes
†
District-by-district
†
†
State totals
Amounts not reported to F-33
†
American Samoa
Guam
Commonwealth of the
Northern Mariana Islands
Puerto Rico
Virgin Islands
No
No
†
†
†
†
†
†
†
†
Yes
No
No
Yes
†
Yes
-†
Yes
Yes
†
Yes
Amounts not reported to F-33
†
--
F-3
Appendix F—NPEFS Fiscal Data Plan
Data plan responses to questions 4.a.1through 4.c.1 by state or jurisdiction: FY 2010
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
4a1. Textbooks for
Public School
Students
Non-Property
4a2. Textbooks for
Public School
Students
Property Only
4c1. Total Direct
4b1. Transportation 4b2. Transportation Program Support
for Public School
for Public School
for Private School
Students
Students
Students
Non-Property
Property Only
Non-Property
Alabama
Alaska
Arizona
Arkansas
California
†
---0
†
---0
†
-763105
-0
†
---0
†
---0
Colorado
Connecticut
Delaware
District of Columbia
Florida
--†
†
0
--†
†
0
--†
†
0
--†
†
0
-24451748
†
†
0
91370603
†
-0
0
-†
--0
141397382
†
-0
0
-†
--0
-†
-0
0
†
0
100000
0
--
†
0
-0
--
†
0
-0
--
†
0
-0
--
†
0
-31412125
--
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
-0
†
---
-0
†
---
-0
†
---
-0
†
---
-0
†
-6039559
Missouri
Montana
Nebraska
Nevada
New Hampshire
†
†
†
†
--
†
†
†
†
--
†
†
†
†
--
†
†
†
†
--
†
†
†
†
--
-†
271573872
†
†
-†
-†
†
-†
2720748591
†
†
-†
-†
†
-†
1055484813
†
†
†
†
†
0
0
†
†
†
0
0
†
†
†
0
0
†
†
†
0
0
†
†
†
114500293
0
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—NPEFS Fiscal Data Plan
Data plan responses to questions 4.a.1through 4.c.1 by state or jurisdiction: FY 2010
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
4a1. Textbooks for
Public School
Students
Non-Property
4a2. Textbooks for
Public School
Students
Property Only
4c1. Total Direct
4b1. Transportation 4b2. Transportation Program Support
for Public School
for Public School
for Private School
Students
Students
Students
Non-Property
Property Only
Non-Property
37180286
0
376307899
308131436
†
-0
65455872
-†
69107958
0
250589316
18299229
†
-0
29075578
-†
0
0
-0
†
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
-†
†
--†
-†
†
--†
-†
†
--†
-†
†
--†
-†
†
-129704290
†
American Samoa
Guam
Commonwealth of the
Northern Mariana Islands
Puerto Rico
Virgin Islands
†
†
†
†
†
†
†
†
†
†
0
†
--
0
†
--
0
†
--
0
†
--
2533809
†
--
F-5
Appendix F—NPEFS Fiscal Data Plan
Data plan responses to questions 4.d.1 through 4.d.2 by state or jursidiction: FY 2010
Total Direct Program Support/State Payments on Behalf Amounts in State
State or jurisdiction
4d1. Other Direct Program
Support for Public School
Students
Non-Property
4d1. Program Name
Alabama
Alaska
Arizona
Arkansas
California
†
-77933224
71578692
959464156
†
--
Colorado
Connecticut
Delaware
District of Columbia
Florida
-389034996
†
†
382447136
--
Georgia
Hawaii
Idaho
Illinois
Indiana
27114872
†
3061932
36376200
0
5
Iowa
Kansas
Kentucky
Louisiana
Maine
†
0
-78692382
--
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
-0
†
43446162
18370312
--
Missouri
Montana
Nebraska
Nevada
New Hampshire
†
†
†
†
--
†
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
See notes at end of exhibit
4d2. Other Direct Program
Support for Public School
Students
Property
†
---27256465
1
-2
-9413834
†
†
0
3
†
†
4
-†
--0
†
6
7
--
--
-0
-0
--
--
----
-0
†
-42651
†
†
8
9
†
†
†
--
4d2. Program
Name
†
---14
-15
†
†
†
-†
------
----†
†
-16
†
†
†
†
--
†
†
†
--
†
-†
547304461
†
†
-†
-†
†
-†
-†
†
-†
-†
†
†
†
†
0
0
†
†
†
†
†
†
†
†
0
0
†
†
†
†
†
F-6
Appendix F—NPEFS Fiscal Data Plan
Data plan responses to questions 4.d.1 through 4.d.2 by state or jursidiction: FY 2010
Total Direct Program Support/State Payments on Behalf Amounts in State
State or jurisdiction
4d1. Other Direct Program
Support for Public School
Students
Non-Property
4d1. Program Name
4d2. Other Direct Program
Support for Public School
Students
Property
4d2. Program
Name
South Carolina
South Dakota
Tennessee
Texas
Utah
1800293
7876871
-0
†
10
---†
-299947
-0
†
----†
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
-†
†
25161758
47435275
†
-†
†
11
12
†
-†
†
17464676
-†
-†
†
17
-†
†
†
†
†
†
†
†
†
4725504
†
--
13
†
--
0
†
--
18
†
--
American Samoa
Guam
Commonwealth of the
Northern Mariana Islands
Puerto Rico
Virgin Islands
F-7
Appendix F—NPEFS Fiscal Data Plan
Data plan responses to questions 4.e through 4.f by state or jurisdiction: FY 2010
Direct Program Support Expenditures for Employee Benefits
State or jurisdiction
4.e Employee Benefits for Public School
Employees
4e1. Non-Property
4e2. Property Only
4.f General Categories of Benefits
4f. Retirement
4f. Health Insurance
4f. Other
Alabama
Alaska
Arizona
Arkansas
California
†
177881344
-59453796
1152533847
†
---0
†
Yes
†
Yes
Yes
†
†
†
Yes
†
†
†
†
19
Yes
†
Colorado
Connecticut
Delaware
District of Columbia
Florida
-620162377
†
†
0
--†
†
0
†
Yes
†
†
†
†
Yes
†
†
†
†
†
†
†
†
Georgia
Hawaii
Idaho
Illinois
Indiana
33487288
†
2149082
-737767366
-†
--0
Yes
†
†
†
Yes
Yes
†
†
†
Yes
†
†
20
Yes
†
†
Iowa
Kansas
Kentucky
Louisiana
Maine
-214210259
-0
206576120
-0
-0
--
†
Yes
Yes
†
Yes
†
†
Yes
†
Yes
†
†
21
Yes
†
†
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
720965980
1644203409
†
---
--†
---
Yes
Yes
†
†
†
†
†
†
†
†
†
†
†
†
†
Missouri
Montana
Nebraska
Nevada
New Hampshire
†
†
†
†
28483000
†
†
†
†
--
†
†
†
†
Yes
†
†
†
†
†
†
†
†
†
†
1410224732
†
11943312183
†
†
-†
-†
†
Yes
†
†
†
†
†
†
†
†
†
†
†
†
0
68550305
†
†
†
0
--
†
†
†
†
Yes
†
†
†
†
†
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
See notes at end of exhibit
F-8
22
Yes
†
†
†
†
†
†
†
†
†
Appendix F—NPEFS Fiscal Data Plan
Data plan responses to questions 4.e through 4.f by state or jurisdiction: FY 2010
Direct Program Support Expenditures for Employee Benefits
State or jurisdiction
4.e Employee Benefits for Public School
Employees
4e1. Non-Property
4e2. Property Only
4.f General Categories of Benefits
4f. Retirement
4f. Health Insurance
4f. Other
South Carolina
South Dakota
Tennessee
Texas
Utah
0
0
1009791011
1322682283
†
0
0
--†
†
†
Yes
†
†
†
†
Yes
†
†
†
†
23
Yes
†
†
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
40228002
†
†
256711138
-†
-†
†
--†
Yes
†
†
Yes
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
0
†
--
0
†
--
†
†
†
†
†
†
†
†
†
American Samoa
Guam
Commonwealth of the
Northern Mariana Islands
Puerto Rico
Virgin Islands
F-9
Appendix F—NPEFS Fiscal Data Plan
Data plan responses to questions 5-7a, by state or jursidiction: FY 2010
State or jurisdiction
5. When reportingper pupil
expenditures in our
publications, should NCES
use student membership or
Average Daily Attendance?
6.Are you
including ARRA
Revenues in the
amounts you
report for Federal
Revenues?
7. Are you including
expenditures from ARRA funds
in your reporting of expenditures
6.a If answer is in the main part of the NPEFS
survey (For example:
No, please
expenditures for instruction,
provide an
support services, etc.)?
explanation.
7a. If answer is
No, please
provide an
explanation:
Alabama
Alaska
Arizona
Arkansas
California
Average Daily Attendance
Student Membership
Average Daily Attendance
Average Daily Attendance
Average Daily Attendance
Yes
Yes
Yes
Yes
Yes
†
†
†
†
†
Yes
Yes
Yes
Yes
Yes
†
†
†
†
†
Colorado
Connecticut
Delaware
District of Columbia
Florida
Both
Student Membership
Average Daily Attendance
Both
Student Membership
Yes
Yes
Yes
Yes
Yes
†
†
†
†
†
Yes
Yes
Yes
Yes
Yes
†
†
†
†
†
Georgia
Hawaii
Idaho
Illinois
Indiana
Student Membership
Student Membership
Average Daily Attendance
Average Daily Attendance
Average Daily Attendance
Yes
Yes
Yes
Yes
Yes
†
†
†
†
†
Yes
Yes
Yes
Yes
Yes
†
†
†
†
†
Student Membership
Both
Both
Student Membership
Student Membership
Yes
Yes
Yes
Yes
Yes
†
†
†
†
†
Yes
Yes
Yes
Yes
Yes
†
†
†
†
†
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Both
Student Membership
Student Membership
Average Daily Attendance
Average Daily Attendance
Yes
Yes
Yes
Yes
Yes
†
†
†
†
†
Yes
Yes
Yes
Yes
Yes
†
†
†
†
†
Missouri
Montana
Nebraska
Nevada
New Hampshire
Average Daily Attendance
Average Daily Attendance
Average Daily Attendance
Average Daily Attendance
Average Daily Attendance
Yes
Yes
Yes
Yes
Yes
†
†
†
†
†
Yes
Yes
Yes
Yes
Yes
†
†
†
†
†
New Jersey
New Mexico
New York
North Carolina
North Dakota
Both
Average Daily Attendance
Average Daily Attendance
Student Membership
Average Daily Attendance
Yes
Yes
Yes
Yes
Yes
†
†
†
†
†
Yes
Yes
Yes
Yes
Yes
†
†
†
†
†
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
See notes at end of exhibit
Both
Average Daily Attendance
Student Membership
Average Daily Attendance
Student Membership
Yes
Yes
Yes
Yes
Yes
†
†
†
†
†
Yes
Yes
Yes
Yes
Yes
†
†
†
†
†
Iowa
Kansas
Kentucky
Louisiana
Maine
F-10
Appendix F—NPEFS Fiscal Data Plan
Data plan responses to questions 5-7a, by state or jursidiction: FY 2010
State or jurisdiction
5. When reportingper pupil
expenditures in our
publications, should NCES
use student membership or
Average Daily Attendance?
6.Are you
including ARRA
Revenues in the
amounts you
report for Federal
Revenues?
7. Are you including
expenditures from ARRA funds
in your reporting of expenditures
6.a If answer is in the main part of the NPEFS
survey (For example:
No, please
expenditures for instruction,
provide an
support services, etc.)?
explanation.
7a. If answer is
No, please
provide an
explanation:
South Carolina
South Dakota
Tennessee
Texas
Utah
Both
Average Daily Attendance
Average Daily Attendance
Average Daily Attendance
Student Membership
Yes
Yes
Yes
Yes
Yes
†
†
†
†
†
Yes
Yes
Yes
Yes
Yes
†
†
†
†
†
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Student Membership
Student Membership
Student Membership
Both
Average Daily Attendance
Both
Yes
Yes
Yes
Yes
Yes
Yes
†
†
†
†
†
†
Yes
Yes
Yes
Yes
Yes
Yes
†
†
†
†
†
†
American Samoa
Guam
Commonwealth of the
Northern Mariana Islands
Puerto Rico
Virgin Islands
Average Daily Attendance
Both
Yes
Yes
†
†
Yes
Yes
†
†
Average Daily Attendance
Average Daily Attendance
Student Membership
Yes
Yes
Yes
†
†
†
Yes
Yes
Yes
†
†
†
F-11
Appendix F—NPEFS Fiscal Data Plan
Data plan responses to questions 8 through 9a, by state or jurisdiction: FY 2010
State or jurisdiction
Alabama
Alaska
Arizona
Arkansas
California
NCES may begin to collect school-level finance
data from the states in the future:
9. If your state maintains school-level finance data, can you
report:
8a. If you make
school-level
financial data
8. Does your state currently available on your
Web site, please
maintain school-level
provide the URL:
finance data?
9a. Current
Expenditures
9a. Current
Expenditures for
Instruction:
for
Employee
Instruction:
Benefits
Salaries
9a. Current
Expenditures
for
Instruction:
Supplies and
Purchased
Services
9a. Current
Expenditures
for
Instruction:
Staff Counts
No
No
No
Yes
No
------
†
†
†
Yes
†
†
†
†
Yes
†
†
†
†
Yes
†
†
†
†
†
†
Colorado
Connecticut
Delaware
District of Columbia
Florida
No
No
No
No
Yes, Except Charter Schools
-----
†
†
†
†
Yes
†
†
†
†
Yes
†
†
†
†
Yes
†
†
†
†
Yes
Georgia
Hawaii
Idaho
Illinois
Indiana
Yes, Except Charter Schools
No
No
No
No
---25
Yes
†
†
†
†
Yes
†
†
†
†
Yes
†
†
†
†
†
†
†
†
†
Iowa
Kansas
Kentucky
Louisiana
Maine
No
No
Yes, Except Charter Schools
Yes
No
--26
27
†
†
Yes
Yes
†
†
†
Yes
Yes
†
†
†
Yes
†
†
†
†
†
Yes
†
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
No
Yes, Except Charter Schools
Yes
Yes
Yes
--28
--
†
Yes
Yes
Yes
Yes
†
†
Yes
Yes
Yes
†
Yes
Yes
Yes
Yes
†
†
Yes
†
Yes
Missouri
Montana
Nebraska
Nevada
New Hampshire
No
No
No
No
No
-29
---
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
New Jersey
New Mexico
New York
North Carolina
North Dakota
No
No
No
Yes
No
----
†
†
†
Yes
†
†
†
†
Yes
†
†
†
†
Yes
†
†
†
†
†
†
Yes
Yes
Yes
†
Yes
Yes
Yes
Yes
†
Yes
Yes
Yes
Yes
†
Yes
†
†
Yes
†
†
Ohio
Yes
Oklahoma
Yes
Oregon
Yes, Except Charter Schools
Pennsylvania
No
Rhode Island
Yes
See notes at end of exhibit
24
--
--
--
--
30
-31
32
---
33
F-12
Appendix F—NPEFS Fiscal Data Plan
Data plan responses to questions 8 through 9a, by state or jurisdiction: FY 2010
State or jurisdiction
NCES may begin to collect school-level finance
data from the states in the future:
9. If your state maintains school-level finance data, can you
report:
8a. If you make
school-level
financial data
8. Does your state currently available on your
Web site, please
maintain school-level
provide the URL:
finance data?
9a. Current
Expenditures
9a. Current
Expenditures for
Instruction:
for
Employee
Instruction:
Benefits
Salaries
South Carolina
South Dakota
Tennessee
Texas
Utah
No
No
No
Yes
No
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
No
No
No
No
No
No
American Samoa
No
Guam
Yes, Except Charter Schools
Commonwealth of the
Northern Mariana Islands Yes, Except Charter Schools
Puerto Rico
Yes
Virgin Islands
Yes, Except Charter Schools
----
9a. Current
Expenditures
for
Instruction:
Supplies and
Purchased
Services
9a. Current
Expenditures
for
Instruction:
Staff Counts
†
†
†
Yes
†
†
†
†
Yes
†
†
†
†
Yes
†
†
†
†
Yes
†
---
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
---
†
Yes
†
Yes
†
Yes
†
Yes
35
Yes
†
Yes
Yes
†
Yes
Yes
†
†
Yes
Yes
Yes
34
†
-----
--
--
F-13
Appendix F—NPEFS Fiscal Data Plan
Data plan responses to question 9b, by state or jurisdiction: FY 2010
9. If your state maintains school-level finance data, can you report:
State or jurisdiction
Alabama
Alaska
Arizona
Arkansas
California
9b. Current
Expenditures for
Student Support:
Salaries
9b. Current
Expenditures for
Student Support:
Employee Benefits
9b. Current
Expenditures for
Student Support:
Supplies and
Purchased Services
9b. Current
Expenditures for
Student Support: Staff
Counts
†
†
†
Yes
†
†
†
†
Yes
†
†
†
†
Yes
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
Georgia
Hawaii
Idaho
Illinois
Indiana
Yes
†
†
†
†
Yes
†
†
†
†
Yes
†
†
†
†
†
†
†
†
†
Iowa
Kansas
Kentucky
Louisiana
Maine
†
†
Yes
†
†
†
†
Yes
†
†
†
†
Yes
†
†
†
†
†
†
†
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
†
†
†
Yes
Yes
†
†
†
Yes
Yes
†
†
†
Yes
Yes
†
†
Yes
†
Yes
Missouri
Montana
Nebraska
Nevada
New Hampshire
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
New Jersey
New Mexico
New York
North Carolina
North Dakota
†
†
†
Yes
†
†
†
†
Yes
†
†
†
†
Yes
†
†
†
†
†
†
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
See notes at end of exhibit
Yes
Yes
Yes
†
Yes
Yes
Yes
Yes
†
Yes
Yes
Yes
Yes
†
Yes
†
†
Yes
†
†
Colorado
Connecticut
Delaware
District of Columbia
Florida
F-14
Appendix F—NPEFS Fiscal Data Plan
Data plan responses to question 9b, by state or jurisdiction: FY 2010
9. If your state maintains school-level finance data, can you report:
State or jurisdiction
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
American Samoa
Guam
Commonwealth of the
Northern Mariana Islands
Puerto Rico
Virgin Islands
9b. Current
Expenditures for
Student Support:
Salaries
9b. Current
Expenditures for
Student Support:
Employee Benefits
9b. Current
Expenditures for
Student Support:
Supplies and
Purchased Services
9b. Current
Expenditures for
Student Support: Staff
Counts
†
†
†
Yes
†
†
†
†
Yes
†
†
†
†
Yes
†
†
†
†
Yes
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
Yes
†
Yes
†
Yes
†
Yes
Yes
†
Yes
Yes
†
Yes
Yes
†
†
Yes
Yes
Yes
F-15
Appendix F—NPEFS Fiscal Data Plan
Data plan responses to question 9c, by state or jurisdiction: FY 2010
9. If your state maintains school-level finance data, can you report:
State or jurisdiction
9c. Current Expenditures
for Instructional Support:
Salaries
9c Current Expenditures
for Instructional Support:
Employee Benefits
9c. Current Expenditures
for Instructional Support:
Supplies and Purchased
Services
9c. Current Expenditures
for Instructional Support:
Staff Counts
Alabama
Alaska
Arizona
Arkansas
California
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
Colorado
Connecticut
Delaware
District of Columbia
Florida
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
Georgia
Hawaii
Idaho
Illinois
Indiana
Yes
†
†
†
†
Yes
†
†
†
†
Yes
†
†
†
†
†
†
†
†
†
Iowa
Kansas
Kentucky
Louisiana
Maine
†
†
Yes
†
†
†
†
Yes
†
†
†
†
Yes
†
†
†
†
†
†
†
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
†
Yes
†
Yes
Yes
†
†
†
Yes
Yes
†
Yes
†
Yes
Yes
†
†
Yes
†
Yes
Missouri
Montana
Nebraska
Nevada
New Hampshire
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
New Jersey
New Mexico
New York
North Carolina
North Dakota
†
†
†
Yes
†
†
†
†
Yes
†
†
†
†
Yes
†
†
†
†
†
†
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
See notes at end of exhibit
Yes
Yes
Yes
†
Yes
Yes
Yes
Yes
†
Yes
Yes
Yes
Yes
†
Yes
†
†
Yes
†
†
F-16
Appendix F—NPEFS Fiscal Data Plan
Data plan responses to question 9c, by state or jurisdiction: FY 2010
9. If your state maintains school-level finance data, can you report:
State or jurisdiction
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
American Samoa
Guam
Commonwealth of the
Northern Mariana Islands
Puerto Rico
Virgin Islands
9c. Current Expenditures
for Instructional Support:
Salaries
9c Current Expenditures
for Instructional Support:
Employee Benefits
9c. Current Expenditures
for Instructional Support:
Supplies and Purchased
Services
9c. Current Expenditures
for Instructional Support:
Staff Counts
†
†
†
Yes
†
†
†
†
Yes
†
†
†
†
Yes
†
†
†
†
Yes
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
Yes
†
Yes
†
Yes
†
Yes
Yes
†
Yes
Yes
†
Yes
Yes
†
†
Yes
Yes
Yes
F-17
Appendix F—NPEFS Fiscal Data Plan
Data plan responses to question 9d, by state or jurisdiction: FY 2010
9. If your state maintains school-level finance data, can you report:
State or jurisdiction
Alabama
Alaska
Arizona
Arkansas
California
9d. Current
9d. Current
Expenditures for School
Expenditures for School Administration:
Administration: Salaries Employee Benefits
9d. Current
Expenditures for School
Administration:
Supplies and Purchased
Services
9d. Current
Expenditures for School
Administration: Staff
Counts
†
†
†
Yes
†
†
†
†
Yes
†
†
†
†
Yes
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
Georgia
Hawaii
Idaho
Illinois
Indiana
Yes
†
†
†
†
Yes
†
†
†
†
Yes
†
†
†
†
†
†
†
†
†
Iowa
Kansas
Kentucky
Louisiana
Maine
†
†
Yes
Yes
†
†
†
Yes
Yes
†
†
†
Yes
†
†
†
†
†
Yes
†
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
†
†
Yes
Yes
Yes
†
†
Yes
Yes
Yes
†
†
Yes
Yes
Yes
†
†
Yes
†
Yes
Missouri
Montana
Nebraska
Nevada
New Hampshire
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
New Jersey
New Mexico
New York
North Carolina
North Dakota
†
†
†
Yes
†
†
†
†
Yes
†
†
†
†
Yes
†
†
†
†
†
†
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
See notes at end of exhibit
Yes
Yes
Yes
†
Yes
Yes
Yes
Yes
†
Yes
Yes
Yes
Yes
†
Yes
†
†
Yes
†
†
Colorado
Connecticut
Delaware
District of Columbia
Florida
F-18
Appendix F—NPEFS Fiscal Data Plan
Data plan responses to question 9d, by state or jurisdiction: FY 2010
9. If your state maintains school-level finance data, can you report:
State or jurisdiction
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
American Samoa
Guam
Commonwealth of the
Northern Mariana Islands
Puerto Rico
Virgin Islands
9d. Current
9d. Current
Expenditures for School
Expenditures for School Administration:
Administration: Salaries Employee Benefits
9d. Current
Expenditures for School
Administration:
Supplies and Purchased
Services
9d. Current
Expenditures for School
Administration: Staff
Counts
†
†
†
Yes
†
†
†
†
Yes
†
†
†
†
Yes
†
†
†
†
Yes
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
Yes
†
Yes
†
Yes
†
Yes
Yes
†
Yes
Yes
†
Yes
Yes
†
†
Yes
Yes
Yes
F-19
Appendix F—NPEFS Fiscal Data Plan
Data plan responses to questions 9e through 10, by state or jurisdiction: FY 2010
9. If your state maintains school-level finance data, can you report:
State or jurisdiction
9e. Current
Expenditures for
Operations and
Maintenance:
Salaries
9e. Current
Expenditures for
Operations and
Maintenance:
Employee
Benefits
9e. Current
Expenditures for
Operations and
Maintenance:
Supplies and
Purchased
Services
9e. Current
Expenditures for
Operations and
Maintenance:
Staff Counts
10. Can you report
total capital outlay
expenditures at
the school level?
Alabama
Alaska
Arizona
Arkansas
California
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
No
No
No
No
No
Colorado
Connecticut
Delaware
District of Columbia
Florida
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
No
No
No
No
No
Georgia
Hawaii
Idaho
Illinois
Indiana
Yes
†
†
†
†
Yes
†
†
†
†
Yes
†
†
†
†
†
†
†
†
†
Yes
No
No
No
No
Iowa
Kansas
Kentucky
Louisiana
Maine
†
†
Yes
†
†
†
†
Yes
†
†
†
†
Yes
†
†
†
†
†
†
†
No
No
Yes
No
No
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
†
†
†
Yes
Yes
†
†
†
Yes
Yes
†
†
†
Yes
Yes
†
†
Yes
†
Yes
No
No
No
Yes
No
Missouri
Montana
Nebraska
Nevada
New Hampshire
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
No
No
No
No
No
New Jersey
New Mexico
New York
North Carolina
North Dakota
†
†
†
Yes
†
†
†
†
Yes
†
†
†
†
Yes
†
†
†
†
†
†
No
No
Yes
No
No
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
See notes at end of exhibit
Yes
Yes
Yes
†
Yes
Yes
Yes
Yes
†
Yes
Yes
Yes
Yes
†
Yes
†
†
Yes
†
†
Yes
Yes
No
-Yes
F-20
Appendix F—NPEFS Fiscal Data Plan
Data plan responses to questions 9e through 10, by state or jurisdiction: FY 2010
9. If your state maintains school-level finance data, can you report:
State or jurisdiction
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
American Samoa
Guam
Commonwealth of the
Northern Mariana Islands
Puerto Rico
Virgin Islands
9e. Current
Expenditures for
Operations and
Maintenance:
Salaries
9e. Current
Expenditures for
Operations and
Maintenance:
Employee
Benefits
9e. Current
Expenditures for
Operations and
Maintenance:
Supplies and
Purchased
Services
9e. Current
Expenditures for
Operations and
Maintenance:
Staff Counts
10. Can you report
total capital outlay
expenditures at
the school level?
†
†
†
Yes
†
†
†
†
Yes
†
†
†
†
Yes
†
†
†
†
Yes
†
No
No
No
Yes
No
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
No
No
No
No
No
No
†
Yes
†
Yes
†
Yes
†
Yes
No
Yes
Yes
†
Yes
Yes
†
Yes
Yes
†
†
Yes
Yes
Yes
Yes
Yes
Yes
F-21
Appendix F—NPEFS Fiscal Data Plan
Source: Common Core of Data, FY 2010 National Public Education Financial Survey
-- Field left blank.
† Not Applicable
1
County Small Schools Program,Juvenile Corrections,Corrections (Adult),County Jails,County Detention
Center,Residential Vouchers,ASDB (Az School for Deaf & Blind SAFR, County Schools Office
2
Charter schools
3
Child Nutrition programs run by State Agencies, -- State Technical High School programs, -- State Department of
Correction programs, -- Regional Education Service Center programs
4
FL School for Deaf & Blind, FL Virtual School, McKay Scholarship students, FL Tax Credit Scholarship students
State Schools
6
Dept of Juvenile Corrections Education Expd
7
ROE salaries, ROE School Serv, Agriculture, Juvenile Justice
8
Tribal Contract Schools, Department of Corrections, Faribault Academies for the Blind & Deaf, Perpich Center for
Arts Education, Post-Secondary Enrollment Options
9
Art School, MS Sch for Math & Sci, MS Sch for Deaf & Blind
10
Community Services
11
Corrections, School for Deaf & Blind
12
State Charter Schools
13
UTILITIES BY STATE
14
Charter schools
15
-- State Technical High School programs, -- Regional Education Service Center programs
16
Art School, MS Sch for Math & Sci, MS Sch for Deaf & Blind
17
Tools for Schools Program
18
N/A
19
Workers Compensation: All three total 59,453,796.00
20
Unemployment premiums paid directly to the Idaho Dept of Labor on behalf of the LEAs
21
life insurance, voc ed
22
retirement health insurance
23
social security, life & dental insurance, medicare, unemployemnt
24
http://public2.fldoe.org/TransparencyReports/CostReportSelectionPage.aspx
25
NA
26
http://www.education.ky.gov/KDE/Administrative+Resources/Finance+and+Funding/School+Finance/Financial+Inf
ormation/Annual+Financial+Reports.htm
27
http://www.louisianaschools.net/3Yes0/
28
www.michigan.gov/cepi
29
http://www.opi.mt.gov/pub/index.php?dir=School Finance/OPICoreDataFiles/ExpRevCore/
30
n/a
31
http://ilrc.ode.state.oh.us/PublicDW/asp/Main.aspx?server=mstris2&project=ILRC&evt=3002&uid=guest&pwd=&p
ersist-mode="8"
5
F-22
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 2010
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
54
2
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
56
0
0
IR1J
FLAG LOCAL REV FOOD SERVICE
56
56
0
0
IR1K
FLAG LOCAL REV STUDENT ACTIVITIES
56
56
0
0
IR1L
FLAG LOCAL REV OTHER REVS
56
55
1
0
IR1M
FLAG LOCAL REV TEXTBOOK REVS
56
56
0
0
IR1N
FLAG LOCAL REV SUMMER SCHOOL
56
54
2
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
ITR
FLAG TOTAL REVENUE FROM ALL SOURCES
56
56
0
0
IE11
FLAG INSTR EXP SALARIES
56
55
1
0
IE12
FLAG INSTR EXP EMP BENEFITS
56
55
1
0
IE13
FLAG INSTR EXP PURCHASED SERVICES
56
55
1
0
IE14
FLAG INSTR EXP TUITION
56
55
1
0
IE15
FLAG INSTR EXP TUIT TO OTHER LEA’S
56
55
1
0
IE16
FLAG INSTR EXP SUPPLIES
56
56
0
0
IE17
FLAG INSTR EXP PROPERTY
56
56
0
0
IE18
FLAG INSTR EXP OTHER
56
55
1
0
ISTE1
FLAG INSTR EXP SUBTOTAL
56
33
0
0
IE11A
FLAG INSTR EXP REGULAR PROGRAM SALARIES
56
56
0
0
IE11B
FLAG INSTR EXP SPECIAL EDUCATION SALARIES
56
56
0
0
IE11C
FLAG INSTR EXP VOCATIONAL SALARIES
56
56
0
0
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
55
1
0
IE213
FLAG SUP EXP SALARY INST STAFF
56
55
1
0
IE214
FLAG SUP EXP SALARY GEN ADMIN
56
55
1
0
IE215
FLAG SUP EXP SALARY SCH ADMIN
56
55
1
0
IE216
FLAG SUP EXP SALARY OPER & MAIN
56
55
1
0
IE217
FLAG SUP EXP SALARY STUDENT TRANSP
56
56
0
0
IE218
FLAG SUP EXP SALARY OTHER SERVICES
56
56
0
0
ITE21
FLAG SUP EXP SALARY SUBTOTAL
56
39
0
0
IE222
FLAG SUP EXP EMP BENE STUDENTS
56
55
1
0
IE223
FLAG SUP EXP EMP BENE INST STAFF
56
55
1
0
IE224
FLAG SUP EXP EMP BENE GEN ADMIN
56
55
1
0
IE225
FLAG SUP EXP EMP BENE SCH ADMIN
56
55
1
0
IE226
FLAG SUP EXP EMP BENE OPER & MAIN
56
55
1
0
IE227
FLAG SUP EXP EMP BENE PUPIL TRANSP
56
56
0
0
IE228
FLAG SUP EXP EMP BENE OTHER SERV
56
56
0
0
ITE22
FLAG SUP EXP EMP BENE SUBTOTAL
56
34
0
0
IE232
FLAG SUP EXP PURCH SV STUDENTS
56
55
1
0
IE233
FLAG SUP EXP PURCH SV INST STAFF
56
55
1
0
IE234
FLAG SUP EXP PURCH SV GEN ADMIN
56
54
2
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
23
0
0
0
0
0
0
0
0
0
0
0
0
17
0
0
0
0
0
0
0
22
0
0
0
R
100.0
100.0
96.4
96.4
98.2
100.0
100.0
100.0
100.0
100.0
100.0
98.2
100.0
96.4
100.0
100.0
100.0
98.2
98.2
98.2
98.2
100.0
96.4
100.0
98.2
98.2
98.2
98.2
98.2
100.0
100.0
98.2
58.9
100.0
100.0
100.0
100.0
100.0
98.2
98.2
98.2
98.2
98.2
100.0
100.0
69.6
98.2
98.2
98.2
98.2
98.2
100.0
100.0
60.7
98.2
98.2
96.4
Percent
Flags
A
0.0
0.0
3.6
3.6
1.8
0.0
0.0
0.0
0.0
0.0
0.0
1.8
0.0
3.6
0.0
0.0
0.0
1.8
1.8
1.8
1.8
0.0
0.0
0.0
1.8
1.8
1.8
1.8
1.8
0.0
0.0
1.8
0.0
0.0
0.0
0.0
0.0
0.0
1.8
1.8
1.8
1.8
1.8
0.0
0.0
0.0
1.8
1.8
1.8
1.8
1.8
0.0
0.0
0.0
1.8
1.8
3.6
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
41.1
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
39.3
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 2010—Continued
Number
Flags
Variable
Description
Total
R
A
I
T
R
IE235
FLAG SUP EXP PURCH SV SCH ADMIN
56
55
1
0
0
98.2
IE236
FLAG SUP EXP PURCH SV OPER & MAIN
56
56
0
0
0
100.0
IE237
FLAG SUP EXP PURCH SV PUPIL TRANSP
56
56
0
0
0
100.0
IE238
FLAG SUP EXP PURCH SV OTHER SERV
56
54
2
0
0
96.4
ITE23
FLAG SUP EXP PURCH SV SUBTOTAL
56
38
0
0
18
67.9
IE242
FLAG SUP EXP SUPPLIES STUDENTS
56
55
1
0
0
98.2
IE243
FLAG SUP EXP SUPPLIES INST STAFF
56
56
0
0
0
100.0
IE244
FLAG SUP EXP SUPPLIES GEN ADMIN
56
56
0
0
0
100.0
IE245
FLAG SUP EXP SUPPLIES SCH ADMIN
56
55
1
0
0
98.2
IE246
FLAG SUP EXP SUPPLIES OPER & MAIN
56
56
0
0
0
100.0
IE247
FLAG SUP EXP SUPPLIES PUPIL TRANSP
56
56
0
0
0
100.0
IE248
FLAG SUP EXP SUPPLIES OTHER SERV
56
54
2
0
0
96.4
ITE24
FLAG SUP EXP SUPPLIES SUBTOTAL
56
39
0
0
17
69.6
IE252
FLAG SUP EXP PROPERTY STUDENTS
56
53
3
0
0
94.6
IE253
FLAG SUP EXP PROPERTY INST STAFF
56
53
3
0
0
94.6
IE254
FLAG SUP EXP PROPERTY GEN ADMIN
56
53
3
0
0
94.6
IE255
FLAG SUP EXP PROPERTY SCH ADMIN
56
53
3
0
0
94.6
IE256
FLAG SUP EXP PROPERTY OPER & MAIN
56
53
3
0
0
94.6
IE257
FLAG SUP EXP PROPERTY PUPIL TRANSP
56
54
2
0
0
96.4
IE258
FLAG SUP EXP PROPERTY OTHER SERV
56
53
3
0
0
94.6
ITE25
FLAG SUP EXP PROPERTY SUBTOTAL
56
53
0
0
3
94.6
IE262
FLAG SUP EXP OTHER INST STUDENTS
56
56
0
0
0
100.0
IE263
FLAG SUP EXP OTHER INST STAFF
56
56
0
0
0
100.0
IE264
FLAG SUP EXP OTHER GEN ADMIN
56
55
1
0
0
98.2
IE265
FLAG SUP EXP OTHER SCH ADMIN
56
56
0
0
0
100.0
IE266
FLAG SUP EXP OTHER OPER & MAIN
56
56
0
0
0
100.0
IE267
FLAG SUP EXP OTHER PUPIL TRANSP
56
56
0
0
0
100.0
IE268
FLAG SUP EXP OTHER OTHER SERV
56
55
1
0
0
98.2
ITE26
FLAG SUP EXP OTHER SUBTOTAL
56
40
0
0
16
71.4
ISTE22
FLAG SUP EXP SUBTOTAL STUDENTS
56
35
0
0
21
62.5
ISTE23
FLAG SUP EXP SUBTOTAL INST STAFF
56
35
0
0
21
62.5
ISTE24
FLAG SUP EXP SUBTOTAL GEN ADMIN
56
37
0
0
19
66.1
ISTE25
FLAG SUP EXP SUBTOTAL SCH ADMIN
56
36
0
0
20
64.3
ISTE26
FLAG SUP EXP SUBTOTAL OPER & MAIN
56
38
0
0
18
67.9
ISTE27
FLAG SUP EXP SUBTOTAL PUPIL TRANSP
56
38
0
0
18
67.9
ISTE28
FLAG SUP EXP SUBTOTAL OTHER SERVICES
56
37
0
0
19
66.1
ISTE2T
FLAG SUP EXP TOTAL SUPPORT SERVICES
56
34
0
0
22
60.7
IE3A11
FLAG NONINST SERV FOOD SERV SALARIES
56
56
0
0
0
100.0
IE3A12
FLAG NONINST SERV FOOD SERV EMP BEN
56
56
0
0
0
100.0
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
56
0
0
0
100.0
IE3A16
FLAG NONINSTR SERV FOOD SERV OTHER
56
55
1
0
0
98.2
IE3A1
FLAG NONINSTR SERV FOOD SERV SUBTOT
56
52
0
0
4
92.9
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
56
0
0
0
100.0
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
52
0
0
4
92.9
IE4A1
FLAG DIRECT PROG SUP TEXTBOOKS
56
55
1
0
0
98.2
IE4A2
FLAG DIRECT PROG SUP TEXTBOOKS (PROP)
56
56
0
0
0
100.0
IE4B1
FLAG DIRECT PROG SUP TRANSPORT
56
54
2
0
0
96.4
IE4B2
FLAG DIRECT PROG SUP TRNSPRT (PROP)
56
56
0
0
0
100.0
IE4C1
FLAG DIRECT PROG SUP EMP BENE
56
47
9
0
0
83.9
See notes at end of table.
G-3
Percent
Flags
A
1.8
0.0
0.0
3.6
0.0
1.8
0.0
0.0
1.8
0.0
0.0
3.6
0.0
5.4
5.4
5.4
5.4
5.4
3.6
5.4
0.0
0.0
0.0
1.8
0.0
0.0
0.0
1.8
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
1.8
1.8
0.0
1.8
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
1.8
0.0
3.6
0.0
16.1
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
32.1
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
5.4
0.0
0.0
0.0
0.0
0.0
0.0
0.0
28.6
37.5
37.5
33.9
35.7
32.1
32.1
33.9
39.3
0.0
0.0
0.0
0.0
0.0
0.0
7.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
7.1
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 2010—Continued
Number
Percent
Flags
Flags
Variable
Description
Total
R
A
I
T
R
A
I
T
IE4C2
FLAG DIRECT PROG SUP EMP BEN (PROP)
56
56
0
0
0
100.0
0.0
0.0
0.0
IE4D
FLAG DIRECT PROG SUP PRIV SCH STUDNT
56
56
0
0
0
100.0
0.0
0.0
0.0
IE4E1
FLAG DIRECT PROG SUP OTHER
56
40
16
0
0
71.4
28.6
0.0
0.0
IE4E2
FLAG DIRECT PROG SUP OTHER (PROPERTY)
56
53
3
0
0
94.6
5.4
0.0
0.0
ISTE4
FLAG DIRECT PROG SUP SUBTOTAL
56
34
0
0
22
60.7
0.0
0.0
39.3
ITE5
FLAG CURRENT EXPENDITURES
56
40
0
0
16
71.4
0.0
0.0
28.6
IE61
FLAG FACILITIES AQUIS NONPROPERTY
56
46
9
1
0
82.1
16.1
1.8
0.0
IE62
FLAG FACILITIES AQUIS PROP (LAND/BLDS)
56
46
10
0
0
82.1
17.9
0.0
0.0
IE63
FLAG FACILITIES AQUIS EQUIPMENT
56
49
7
0
0
87.5
12.5
0.0
0.0
ISTE6
FLAG FACILITIES AQUIS TOTAL
56
54
0
0
2
96.4
0.0
0.0
3.6
IE7A1
FLAG OTHER USE DEBT SERVICE INTEREST
56
56
0
0
0
100.0
0.0
0.0
0.0
IE7A2
FLAG OTHER USE REDEMPTION
56
56
0
0
0
100.0
0.0
0.0
0.0
ISTE7
FLAG OTHER USE DEBT SERV SUBTOTAL
56
56
0
0
0
100.0
0.0
0.0
0.0
IE81
FLAG COMM SERV NONPROPERTY
56
53
1
2
0
94.6
1.8
3.6
0.0
IE82
FLAG COMM SERV PROPERTY
56
54
1
1
0
96.4
1.8
1.8
0.0
IE9A
FLAG DIRECT COST PROG NONPUB SCH
56
56
0
0
0
100.0
0.0
0.0
0.0
IE9B
FLAG DIRECT COST PROG ADULT ED
56
56
0
0
0
100.0
0.0
0.0
0.0
IE9C
FLAG DIRECT COST PROG COMM COLLEGE
56
56
0
0
0
100.0
0.0
0.0
0.0
IE9D
FLAG DIRECT COST PROG OTHER
56
56
0
0
0
100.0
0.0
0.0
0.0
IE91
FLAG DIRECT COST PROG PROPERTY
56
56
0
0
0
100.0
0.0
0.0
0.0
ISTE9
FLAG DIRECT COST PROG SUBTOTAL
56
56
0
0
0
100.0
0.0
0.0
0.0
ITE10
FLAG PROPERTY TOTAL
56
46
0
0
10
82.1
0.0
0.0
17.9
ITE11
FLAG TOTAL EXPENDITURES FOR EDUCATION
56
39
0
0
17
69.6
0.0
0.0
30.4
IX12C
FLAG EXCLUS FOR PL 100 297 TITLE I
56
56
0
0
0
100.0
0.0
0.0
0.0
IX12D
FLAG EXCLUS FOR PL 100 297 TITLE I CO
56
56
0
0
0
100.0
0.0
0.0
0.0
IX12E
FLAG EXCLUS FOR PL 100 297 TITLE V PART A
56
56
0
0
0
100.0
0.0
0.0
0.0
IX12F
FLAG EXCLUS FOR PL 100 297 TITLE V PART A CO
56
56
0
0
0
100.0
0.0
0.0
0.0
ITX12
FLAG TOTAL EXCLUS FOR PL 100 297
56
55
0
0
1
98.2
0.0
0.0
1.8
INCE13
FLAG NET CURRENT EXPENDITURES
56
39
0
0
17
69.6
0.0
0.0
30.4
IADA
FLAG ADA (STATE AND NCES DEFINITION)
56
56
0
0
0
100.0
0.0
0.0
0.0
IA14A
FLAG ADA (STATE DEFINITION)
56
56
0
0
0
100.0
0.0
0.0
0.0
IA14B
FLAG ADA (NCES DEFINITION)
56
56
0
0
0
100.0
0.0
0.0
0.0
IPPE15
FLAG PER PUPIL EXPENDITURES
56
54
0
0
2
96.4
0.0
0.0
3.6
IMEMBR09
FLAG TOTAL STUDENT
56
46
10
0
0
82.1
17.9
0.0
0.0
IARRASTE1 FLAG INSTRUCTIONAL EXP FROM ARRA
56
56
0
0
0
100.0
0.0
0.0
0.0
IARRATE5
FLAG TOTAL CURRENT EXP FROM ARRA
56
56
0
0
0
100.0
0.0
0.0
0.0
IARRAE81Z FLAG COMM SERV NONPROPERTY FROM ARRA
56
56
0
0
0
100.0
0.0
0.0
0.0
IARRATE10 FLAG PROPERTY EXP FROM ARRA
56
56
0
0
0
100.0
0.0
0.0
0.0
IARRASTE6 FLAG SCHOOL CONSTRUCTION EXP FROM ARRA
56
56
0
0
0
100.0
0.0
0.0
0.0
IARRATLEIZ FLAG EXP FROM TITLE I UNDER ARRA
56
51
0
0
0
100.0
0.0
0.0
0.0
IARRASTE4 FLAG DIRECT PROG SUP EXP FROM ARRA
56
55
0
0
0
100.0
0.0
0.0
0.0
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 2010, Provisional File 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 2010
Number of
states
reporting
Missing
Variable
Description
R1A
R1B
LOCAL REV PROPERTY TAX
LOCAL REV NON PROPERTY TAX
R1C
LOCAL REV LOC GOVT PROP TAX
R1D
LOCAL REV LOC GOVT NON PROP TAX
R1E
LOCAL REV INDIVID TUITION
R1F
LOCAL REV TUITION FR LEA'S
R1G
LOCAL REV TRANSPORT FEES INDIVID
R1H
LOCAL REV TRANSPORT FEES LEA'S
R1I
LOCAL REV EARNINGS ON INVESTMT
R1J
LOCAL REV FOOD SERVICE
R1K
LOCAL REV STUDENT ACTIVITIES
R1L
LOCAL REV OTHER REVS
R1M
LOCAL REV TEXTBOOK REVS
R1N
LOCAL REV SUMMER SCHOOL
STR1
LOCAL REV SUBTOTAL
R2
INTERMED REVENUES
R3
STATE REVENUES
R4A
FED REV DIRECT GRANTS
R4B
FED REV THRU STATE
R4C
FED REV THRU INTERMED AGENCIES
R4D
FED REV OTHER SOURCES
STR4
FED REV SUBTOTAL
R5
REV FR OTHER SOURCES
TR
TOTAL REVENUE FROM ALL SOURCES
E11
INSTR EXP SALARIES
E12
INSTR EXP EMP BENEFITS
E13
INSTR EXP PURCHASED SERVICES
E14
INSTR EXP TUITION
E15
INSTR EXP TUITION TO OTHER LEA'S
E16
INSTR EXP SUPPLIES
E17
INSTR EXP PROPERTY
E18
INSTR EXP OTHER
STE1
INSTR EXP SUBTOTAL
E11A
INSTR EXP REGULAR PROGRAM SALARIES
E11B
INSTR EXP SPECIAL EDUCATION SALARIES
E11C
INSTR EXP VOCATIONAL SALARIES
E11D
INSTR EXP OTHER PROGRAMS SALARIES
E2
INSTR EXP TEXTBOOKS
E212
SUP EXP SALARY STUDENTS
E213
SUP EXP SALARY INST STAFF
E214
SUP EXP SALARY GEN ADMIN
E215
SUP EXP SALARY SCH ADMIN
E216
SUP EXP SALARY OPER & MAIN
E217
SUP EXP SALARY STUDENT TRANSP
E218
SUP EXP SALARY OTHER SERVICES
TE21
SUP EXP SALARY SUBTOTAL
E222
SUP EXP EMP BENE STUDENTS
E223
SUP EXP EMP BENE INST STAFF
E224
SUP EXP EMP BENE GEN ADMIN
E225
SUP EXP EMP BENE SCH ADMIN
E226
SUP EXP EMP BENE OPER & MAIN
E227
SUP EXP EMP BENE PUPIL TRANS
E228
SUP EXP EMP BENE OTHER SERV
TE22
SUP EXP EMP BENE SUBTOTAL
E232
SUP EXP PURCH SV STUDENTS
E233
SUP EXP PURCH SV INST STAFF
E234
SUP EXP PURCH SV GEN ADMIN
E235
SUP EXP PURCH SV SCH ADMIN
E236
SUP EXP PURCH SV OPER & MAIN
E237
SUP EXP PURCH SV PUPIL TRANSP
E238
SUP EXP PURCH SV OTHER SERV
TE23
SUP EXP PURCH SV SUBTOTAL
See notes at end of table.
Not
applicable
Minimum
Maximum
Mean
40
30
0
0
16
26
1,808,041
26,965
20,441,179,633
1,784,130,299
4,283,576,345
338,206,352
22
23
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
53
53
51
52
45
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
3
3
5
4
11
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
34
33
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
168,400
259,937
0
0
0
0
0
0
0
2,850
0
0
260,449
0
11051320
0
13,814,036
0
0
41,147,603
0
72,627,709
20,545,893
3,459,807
598,567
0
0
1,292,171
0
0
30,164,123
132627505
3304018
20233
447100
1176117
756,111
2,218,167
307,819
3,088,796
870,172
0
1,214,435
9,921,524
115,922
389,307
47,921
668,418
145,546
0
0
1,774,380
427,033
19,151
224,929
0
376,000
1,318
11,046
2,641,874
9,469,183,713
3,163,560,687
115,320,997
1,913,080,233
19,114,777
198,286,415
422,961,228
651,849,731
710,255,964
2,559,558,982
97,933,045
24,850,841
28,305,667,322
280,036,148
34,743,248,852
904,025,428
8,146,441,881
117,244,324
233,174,056
8,855,245,861
11,503,454,360
64,130,241,939
23,503,106,187
9,503,553,756
2,129,008,654
748,356,725
2,008,518,531
1,892,723,936
212,234,098
236,747,089
35,061,778,204
17,138,076,886
5,223,161,000
827,389,000
1,019,844,401
316,585,759
2,027,949,626
2,063,980,966
411,956,887
2,707,883,115
2,251,783,898
639,515,119
1,355,186,206
11,220,604,394
664,384,854
683,154,304
245,973,024
953,472,852
960,611,884
244,480,512
552,958,281
4,158,187,907
274,073,909
660,609,769
344,511,027
177,348,096
1,523,649,075
1,751,490,218
525,151,084
4,262,666,446
1,793,622,724
406,223,283
16,208,775
118,749,601
1,643,246
6,307,773
35,124,502
119,434,062
69,894,302
285,782,549
3,660,395
2,100,271
4,646,206,670
30,788,778
4,949,852,208
69,801,317
1,281,012,549
10,433,483
29,122,511
1,390,369,861
749,539,121
10,752,046,862
3,856,513,445
1,320,435,860
247,813,954
84,812,157
129,183,068
245,559,218
43,304,295
28,272,606
5,783,407,240
2,476,335,335
579,283,137
102,132,132
147,117,520
56,680,165
349,145,297
266,529,534
80,201,130
366,194,947
322,763,824
136,442,273
147,059,323
1,668,336,328
114,881,203
87,454,410
32,311,667
120,567,684
126,173,739
54,483,112
56,322,950
592,194,763
45,734,948
61,629,593
57,312,139
16,970,868
237,506,237
162,382,513
71,271,208
652,807,506
G-5
Appendix G—Value Distribution and Field Frequencies
Table G-2. Minimum, maximum, and mean for continuous variables, by variable: Fiscal year 2010—Continued
Number of
states
Not
reporting
Missing
applicable
Variable
Description
E242
SUP EXP SUPPLIES STUDENTS
E243
SUP EXP SUPPLIES INST STAFF
E244
SUP EXP SUPPLIES GEN ADMIN
E245
SUP EXP SUPPLIES SCH ADMIN
E246
SUP EXP SUPPLIES OPER & MAIN
E247
SUP EXP SUPPLIES PUPIL TRANSP
E248
SUP EXP SUPPLIES OTHER SERV
TE24
SUP EXP SUPPLIES SUBTOTAL
E252
SUP EXP PROPERTY STUDENTS
E253
SUP EXP PROPERTY INST STAFF
E254
SUP EXP PROPERTY GEN ADMIN
E255
SUP EXP PROPERTY SCH ADMIN
E256
SUP EXP PROPERTY OPER & MAIN
E257
SUP EXP PROPERTY PUPIL TRANSP
E258
SUP EXP PROPERTY OTHER SERV
TE25
SUP EXP PROPERTY SUBTOTAL
E262
SUP EXP OTHER STUDENTS
E263
SUP EXP OTHER INST STAFF
E264
SUP EXP OTHER GEN ADMIN
E265
SUP EXP OTHER SCH ADMIN
E266
SUP EXP OTHER OPER & MAIN
E267
SUP EXP OTHER PUPIL TRANSP
E268
SUP EXP OTHER OTHER SERV
TE26
SUP EXP OTHER SUBTOTAL
STE22
SUP EXP SUBTOTAL STUDENTS
STE23
SUP EXP SUBTOTAL INST STAFF
STE24
SUP EXP SUBTOTAL GEN ADMIN
STE25
SUP EXP SUBTOTAL SCH ADMIN
STE26
SUP EXP SUBTOTAL OPER & MAIN
STE27
SUP EXP SUBTOTAL PUPIL TRANSP
STE28
SUP EXP SUBTOTAL OTHER SERV
STE2T
SUP EXP TOTAL SUPPORT SERVICES
E3A11
NONINST SERV FOOD SERV SALARIES
E3A12
NONINST SERV FOOD SERV EMP BENE
E3A13
NONINST SERV FOOD SERV PURCH SERV
E3A14
NONINST SERV FOOD SERV SUPPLIES
E3A2
NONINSTR SERV FOOD SERV PROPERTY
E3A16
NONINSTR SERV FOOD SERV OTHER
E3A1
NONINSTR SERV FOOD SERV SUBTOTAL
E3B11
NONINSTR SERV ENTERPRISE SALARIES
E3B12
NONINSTR SERV ENTERPRISE EMP BENE
E3B13
NONINSTR SERV ENTERPRISE PURCH SERV
E3B14
NONINSTR SERV ENTERPRISE SUPPLIES
E3B2
NONINSTR SERV ENTERPRISE PROPERTY
E3B16
NONINSTR SERV ENTERPRISE OTHER
E3B1
NONINSTR SERV ENTERPRISE SUBTOTAL
STE3
NONINSTR SERV TOTAL
E4A1
DIRECT PROG SUP TEXTBOOKS
E4A2
DIRECT PROG SUP TEXTBOOKS 9 PROP
E4B1
DIRECT PROG SUP TRANSPORT
E4B2
DIRECT PROG SUP TRANSPORT (PROP)
E4C1
DIRECT PROG SUP EMP BENE
E4C2
DIRECT PROG SUP EMP BENE (PROP)
E4D
DIRECT PROG SUP PRIV SCH STUDENT
E4E1
DIRECT PROG SUP OTHER
E4E2
DIRECT PROG SUP OTHER (PROPERTY)
STE4
DIRECT PROG SUP SUBTOTAL
TE5
CURRENT EXPENDITURES
E61
FACILITIES AQUIS NONPROPERTY
E62
FACILITIES AQUIS PROP (LAND & BLDS)
E63
FACILITIES AQUI PROP (EQUIPMENT)
STE6
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
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
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
10,139
89,577
50,941
0
296,360
0
4,541
1,142,087
0
0
0
1,510
2,317
0
0
98,774
0
0
0
0
0
0
0
1,674,943
1,918,906
3,151,068
1,067,412
5,397,237
2,239,119
1,184,503
1,416,796
20,165,012
295,169
52,987
0
18,090
0
0
457,065
0
0
0
0
0
0
0
7,940,258
0
0
0
0
0
0
0
0
0
0
62,210,016
0
0
0
302,108
64,940,142
215,465,169
21,911,512
66,064,274
1,787,486,261
182,024,462
107,738,395
2,409,687,392
35,438,922
127,924,508
12,330,646
7,248,065
205,704,905
131,170,621
58,422,667
394,581,931
166,036,822
46,581,216
111,671,075
33,023,301
143,209,946
81,043,257
218,813,585
325,683,302
3,005,113,115
3,553,253,676
1,009,188,389
3,906,520,599
5,876,867,515
2,606,768,544
2,534,164,345
20,823,218,874
742,125,775
318,815,567
205,636,621
1,097,152,717
38,016,297
34,480,946
2,257,238,769
73,578,988
30,566,347
80,985,500
115,546,824
15,898,335
118,007,291
268,000,496
2,369,007,143
0
0
0
0
0
0
129,704,290
0
0
0
58,248,661,998
6,926,877,730
349,040,514
398,727,728
7,541,617,236
10,043,171
32,848,060
4,200,587
7,673,978
207,490,817
35,163,031
15,537,316
312,956,960
2,057,003
13,461,519
1,587,734
1,264,802
18,634,974
22,974,929
11,206,489
71,187,451
6,592,979
4,084,320
14,528,537
2,267,883
8,369,895
3,343,493
20,038,265
59,225,371
526,397,597
452,545,917
188,554,059
513,675,360
902,304,512
391,814,422
310,229,063
3,285,520,928
118,771,813
43,766,293
35,071,377
161,607,654
5,803,301
4,249,217
363,466,355
6,020,361
1,627,381
4,733,095
6,458,058
689,674
3,744,385
22,583,280
386,049,635
0
0
0
0
0
0
7,153,282
0
0
0
9,454,977,803
791,023,866
59,344,800
46,737,151
897,105,818
Appendix G—Value Distribution and Field Frequencies
Table G-2. Minimum, maximum, and mean for continuous variables, by variable: Fiscal year 2010—Continued
Variable
Description
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
ADA
A14A
A14B
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
ADA (STATE AND NCES DEFINITION)
ADA (STATE DEFINITION)
Number of
states
reporting
Missing
Not
applicable
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
55
50
55
48
56
38
56
30
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
0
1
8
0
1
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
6
0
0
0
17
0
26
Minimum
Maximum
Mean
0
0
0
0
0
0
0
0
0
0
0
440,599
63,705,975
0
0
0
0
7,885,170
52,597,412
4,152
31,019
787,562
0
0
0
0
0
9,900
28,075
9,900
2,832,937,873
3,534,967,715
4,895,114,012
461,006,072
12,252,998
439,161,851
611,751,190
32,751,294
1,305,617,400
13,172,311
2,028,367,013
1,128,672,774
66,398,609,467
1,471,953,511
768,285,576
5,170,489
39,828,383
2,716,834,152
55,531,827,846
20,460
2332892784
3209610616
156,317,107
143,466,732
95,990,170
452,377,212
15,840,382
6,017,381
6,017,381
1,661,990
307,867,394
473,558,374
781,425,768
61,172,950
920,974
18,659,025
37,463,579
594,178
25,574,915
783,775
82,291,697
228,771,421
10,618,237,737
259,705,202
43,630,088
234,408
1,283,994
517,794,744
8,937,183,059
10,895
359,459,053
475,729,943
6,180,014
16,803,409
5,933,924
79,180,517
756,037
829,528
1,070,710
551,241
ADA (NCES DEFINITION)
26
0
30
MEMBR09
STUDENT MEMBERSHIP
54
2
0
10,961
6,263,438
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public Education Finance Survey
(NPEFS)," Fiscal year 2010, Provisional File Version 1a.
G-7
923,211
Appendix H—State Notes
H-1
Appendix H—State Notes
Please use the following state notes to track known anomalies in state data reported to the
collection agent. Unless otherwise noted, each anomaly recorded here applies to fiscal year 2010
(FY 10). 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.
Instruction, Support Services - Supplies expenditures decreased because of cuts to the
state appropriation for education.
Other Support Services - Other increased substantially due to a large principal
payment on a short-term loan.
Average Daily Attendance has decreased because of widespread influenza.
Title V, Part A funding has ended; all expenditures reported are listed under the
carryover category.
Alaska
Fiscal Year: July 1 – June 30
Notes:
The addition of ARRA funds increased revenue and expenditure.
Title V money reported are from three districts utilizing the 15 month extension so
they are expending 09 funds.
Arizona
Fiscal Year: July 1 – June 30
Notes:
Revenue from Intermediate Sources decreased because the county equalization was
suspended.
Instruction Supplies decreased due to soft capital reduction. Districts expended less
on books and instructional aids.
Student Transportation Support Services - Property decreased due to funding
reduction from State School Facilities Board.
Operation and Maintenance Support Services – Other expenditures have decreased
due to a single district overstating its FY09 value for bond expenditures.
Average Daily Attendance decreased from prior year. Methodology used in FY09
was not consistent with that was used in prior years. FY10 is consistent with those
years.
H-2
Appendix H—State Notes
Arkansas
Fiscal Year: July 1 – June 30
Notes:
Arkansas districts received a substantial amount of ARRA monies (approximately 192
million dollars).
ARRA funding aided Arkansas in much needed instructional equipment purchases
and property expenditures for various districts.
One regular district and two charter school districts contracted out for food services.
California
Fiscal Year: July 1 – June 30
Notes:
California LEAs do not collect tuition from students to attend summer school.
California LEA’s do not collect revenues from the sale or rental of textbooks.
California does not report district activities. Revenues for extra-curricular activities
are collected and managed by student organizations, rather than by districts.
Due to California’s continued fiscal crises and stagnant enrollment, LEAs are not
purchasing land for new school facilities.
Average Daily Attendance (ADA) decreased for two programs that previously
reported. Regional occupational programs and summer school were included in
“categorical program flexibility” implemented pursuant to California Education Code
Section 42605. Funding for these programs may be used for any educational purpose,
and LEAs are deemed to comply with all previous requirements, including ADA
reporting. Therefore, ADA formerly associated with these programs is no longer
appropriately included in total ADA since serving the ADA is no longer a condition of
receipt of funding.
Colorado
Fiscal Year: July 1 – June 30
Notes:
ARRA education jobs and state stabilization funds were used to offset decreases in
state and local funding of district total program funding.
ARRA funds were used to purchase software licenses for student intervention
programs.
Property expenditures decreased across the board due to extreme budget cuts.
Denver public schools were required to transfer the balance in its Retiree Health
Benefit Trust to Colorado PERA.
School districts made a large payment to the State of Colorado in accordance with
school Capital Construction Grant Program administered by the State.
H-3
Appendix H—State Notes
Connecticut
Fiscal Year: July 1 – June 30
Notes:
Connecticut does not collect data from local school districts for the District Activities
item.
Connecticut held back a large portion of Title 1 funds as compared to the previous
year. Those funds were expended in FY2010 as carryover.
Delaware
Fiscal Year: July 1 – June 30
Notes:
ARRA grants increased for FY10.
District of Columbia
Fiscal Year: July 1 – June 30
Notes:
DC undertook considerable changes to its NPEFS data collection methods, including
more comprehensive training materials and greater diligence in collecting and
analyzing data submitted by the LEAs. Because of this greater diligence, LEAs: (a)
discovered that they had previously submitted data in the wrong data field or missed
data completely or (b) had not previously submitted not understanding the importance
of the survey. Some of the data appear "out of tolerance" due to this year's more
accurate and comprehensive data collection. ADA has likely decreased due to better
understanding of the state formula for this calculation.
There is no intermediate agency in the District. Previously reported data in this
category was incorrect and has been rectified in this submission.
NCES requested we not include direct support figures if we could determine as an
SEA, where these support dollars are actually spent. DC honored that request and
redistributed the dollars we would normally categorize as "direct support" into their
appropriate categories in other parts of the survey - mainly student transportation and
"tuition" under instruction expenditures.
Florida
Fiscal Year: July 1 – June 30
Florida is experiencing a large decline in property values resulting in the decline of
property tax revenues.
The majority of decrease in state revenues is due to budget reductions.
Other Direct Program Support – expenditures includes the following programs:
Florida School for the Deaf and Blind, Virtual Schools, McKay Scholarships, and
Florida Tax Credit Scholarships.
H-4
Appendix H—State Notes
Georgia
Fiscal Year: July 1 – June 30
Notes:
State funding declined so the state utilized the Federal Stimulus funds.
Nearly all Federal funding was due to ARRA monies.
Some increase of Federal revenue was from the Federal Child Program Nutrition
(School Fund) and USDA Commodities.
Districts lowered their expenditures for purchased and contracted services.
Districts purchased fewer buses and equipment due to decreased funding from the
State.
Transportation appropriations fell significantly.
The Georgia General Assembly no longer funds liability Insurance for Teachers
maintained by the Georgia Department of Education.
Georgia collected less Revenue for FY10 and, as a result, expended less on Education.
Districts as a whole were unwilling to dip into reserves with State Revenues not
increasing and ARRA Funds stopping in FY12.
Hawaii
Fiscal Year: July 1 – June 30
Notes:
ARRA grants increased substantially for FY10.
Purchased services for students and institutions increased substantially due to a
contract to upgrade the Electronic Comprehensive Student Support System and oneyear support funding for the Hawaii State Alternate Assessment Examination.
Hawaii’s Department of Education began taking furlough days due to budget
restrictions and reductions (18-20 days over the course of the year).
Certain positions in human resources were transferred from Other Support Services
(2500) to Support Services, Students (2100). The purpose was to move these
employees from the state offices to the district offices to allow them to be more
accessible to the schools. The salaries transferred amounted to over $8 million.
With budget restrictions from the Governor, efforts were made to reduce spending on
outside vendors.
The Hawaii Department of Transportation does not own any buses (contracts or leases
operate and maintain the buses).
Idaho
Fiscal Year: July 1 – June 30
Notes:
ARRA grants increased substantially for FY10.
The state of Idaho provides the majority of public school funding via the public school
appropriation. This appropriation decreased substantially. Local, state, and federal
revenues and expenditures have decreased for FY10.
Average daily attendance increased in FY10 even though revenue and expenditures
have decreased.
H-5
Appendix H—State Notes
Illinois
Fiscal Year: July 1 – June 30
Notes:
Significant bond sales occurred in FY10.
Community services increased substantially in FY10.
Other Direct Program Support expenditures include amounts for Economic Education,
Illinois Governor Internship, and the Department of Juvenile Justice Program. Each of
these programs had decreases.
Indiana
Fiscal Year: July 1 – June 30
Notes:
School corporations receive summer school reimbursement from the State.
Indiana shifted funding from property tax to state support during the FY09 data
collection. The decrease in property tax revenue also caused a decrease in other taxes
(Excise Taxes, Local Option Income Tax and Federal Income Tax), which was fully
realized in FY10.
Indianapolis Public Schools and the Bartholomew Consolidated School Corporation
received millions of dollars into the construction fund for bond principal.
Summer school is a state, not a local, source.
Indiana changed the guidelines on what may be classified as textbooks and as a result,
many school corporations began charging computers and laptops as textbook
expenses.
Purchased Services decreased slightly from FY09 to FY10 while Total Food Services
expenditures increased slightly (increase in supplies and property), causing the ratio to
decrease slightly.
Iowa
Fiscal Year: July 1 – June 30
Notes:
Increased Federal revenues through the State are due to the ARRA funding. ARRA
State Fiscal Stabilization dollars were used for state aid and instructional support that
previously would have been state revenues.
State revenues were impacted as well due to a 10% across the board cut in FY10.
Iowa has a statewide sales tax that allows capital expenditures such as equipment and
vehicles to be taxed. The function category for which districts will purchase
equipment will vary from year to year. In addition, ARRA funds provided additional
funding for equipment purchases.
H-6
Appendix H—State Notes
Kansas
Fiscal Year: July 1 – June 30
Notes:
Less bond issues in FY10
Employee Benefits for Public School Employees: Kansas captures expenditures on the
budget by function. These expenses are reported in the appropriate NPEFS section by
function.
Kentucky
Fiscal Year: July 1 – June 30
Notes:
Substantial ARRA monies received for FY10 (State Fiscal Stabilization Fund,
Education State Grants, Recovery Act and various other ARRA funding).
New chart-of-accounts contributed to realignment of detail into functions and objects.
New vehicles, computers and instruction equipment purchased with the ARRA
assistance.
Louisiana
Fiscal Year: July 1 – June 30
Notes:
Districts received substantial monies from ARRA, FEMA and TANF (Temporary
Assistance for Needy Families) funding.
The decrease in Instruction - Property is due to a decrease in expenditures by several
large districts that made large purchases in FY09.
The increase in Operation of Non-Instructional Services Expenditures Subtotal for
Enterprise Operations is due to one-time purchases of supplies by a couple of
districts.
Maine
Fiscal Year: July 1 – June 30
Notes:
School district consolidation took effect in FY10 joining many school districts into
one. This brought about a shift in taxes raised by a district and was offset with a
decline in taxes raised by a municipal school unit.
State revenues declined and were offset by ARRA State Stabilization funding.
Due to budget cuts at the state and local level because of the economic climate, more
schools are utilizing “Pay to Play” programs as a way to generate revenue needed to
preserve sports programs.
School district consolidation has changed the way many units provide food service to
students. Consolidated units have been able to utilize efficiencies in this function.
Maine has a declining student population. The decline in Average Daily Attendance
is consistent with the decline in resident enrollment and attending enrollment.
H-7
Appendix H—State Notes
Maryland
Fiscal Year: July 1 – June 30
Notes:
Maryland received substantial ARRA monies for FY10.
Other expenditures in Instruction Support Services and General Administration
Support Services – Purchased Services increased. This is due to two school districts
expending ARRA funds.
Total Other Expenditures in Operation and Maintenance Services increased
significantly. Montgomery County Public Schools increased spending in this area by
$29 million ($27 million of that being from ARRA funds).
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 with the current year. Funds are available for a 27-month
period. Maryland is unable to report carryover funds.
Massachusetts
Fiscal Year: July 1 – June 30
Notes:
Boston folded its own separate teachers pension system into the Commonwealth’s as
of FY10. It used to receive state aid to cover much of its own pension cost whereas
now they no longer receive direct assistance.
Summer school revenues are better classified in FY10.
Municipal short-term interest Bond Anticipation Notes fell drastically in FY10.
In FY09, we changed the cell where adult education expenditures should be reported.
Districts are getting better at following that particular instruction.
Michigan
Fiscal Year: July 1 – June 30
Notes:
Michigan has encouraged districts to engage in shared service/contracted services for
all educational support services. Districts did in fact take the challenge seriously.
Michigan continues to experience declining enrollment in FY10.
H-8
Appendix H—State Notes
Minnesota
Fiscal Year: July 1 – June 30
Notes:
Substantial ARRA monies were received for FY10 whereas no ARRA monies were
requested for FY09. The ARRA funding increased expenditures.
Employee benefits were substantially decreased in FY10 due to a special one-time
bond purchase (OPEB – Other Post Employment Bonds) to fund actuarial liabilities to
pay post-employment benefits for the FY09 collection year.
Minnesota cooperative took control of an insurance pool and recorded expenditures of
$88 million as miscellaneous costs in the general fund rather than the internal service
fund. Corrected coding will be applicable in subsequent years.
ARRA funds were used for to purchase technology equipment such as computers,
peripheral equipment, and telecommunication transmission equipment.
State Per-Pupil Expenditures: Over the past three years, the 'per-pupil' expenditures
were as follows: FY08= 10,084, FY09= 11,028, and FY10= 10,728. In FY09, the
increase was largely attributed to OPEB bond sales that were reported in current
expenditures. As a result, the 'per-pupil' expenditures in FY09 were significantly
higher than FY08. If the FY08 and FY10 'per-pupil' expenditures are compared, the
two-year percent change is 6.4% for an average of 3.2% per year.
Mississippi
Fiscal Year: July 1 – June 30
Notes:
Mississippi does not collect textbook revenues.
ARRA funds increased the Grants-in-Aid from the Fed Government through the State.
Local funds may have increased because of the decrease in State Sources.
Districts reported less expenditure in the property category. This is possibly due to
funding issues.
Missouri
Fiscal Year: July 1 – June 30
Notes:
The receipt of ARRA funds in FY10 is causing the Federal and State revenues to be
out of tolerance with the prior year ratio.
Montana
Fiscal Year: July 1 – June 30
Notes:
Substantial ARRA monies received for FY10.
Montana has a continued decline in enrollment, leading to a decrease in ADA.
Local revenue declines are situations where tax levies did not materialize as expected.
H-9
Appendix H—State Notes
Nebraska
Fiscal Year: September 1 – August 31
Nevada
Fiscal Year: July 1 – June 30
Notes:
The timing in receipt of ARRA monies was such that ARRA was all spent in FY09.
Very little ARRA money was received and expended in FY10.
Student Activities was incorrectly reported as District Activities prior to FY10.
Nevada acquired a sufficient amount of new school buses in FY10.
Newly implemented chart-of-accounts has caused some reclassification between
functions.
Average daily attendance swings upward and downward greatly depending on the
economy and due to Nevada’s transient population.
New Hampshire
Fiscal Year: July 1 – June 30
Notes:
State source revenues include the State of New Hampshire’s contribution to the
retirement system on behalf of teachers.
New Hampshire elected to expend all ARRA monies in FY09 including their
allocation for FY10.
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
Notes:
ARRA monies for State Fiscal Stabilization Funds replaced state aid in FY10.
Contracted pre-k programs were incorrectly reported by school districts in prior years.
For FY10 school districts, corrections were made.
New Mexico
Fiscal Year: July 1—June 30
Notes:
LEAs reported a new item in lieu of taxes for Other Local Government Units – NonProperty Tax for FY10.
Substantial ARRA funding received for FY10.
Additional Special Education students were identified through individual education
plans – each year it fluctuates and needs for supply requirements change.
Federal stimulus monies helped to meet current and past supply needs for social and
emotional health, violence prevention, special education materials, etc.
Food Services - Property is much higher because some of the State of New Mexico’s
LEA’s purchased/installed badly needed Food Service equipment for existing/new
schools throughout the State.
H-10
Appendix H—State Notes
New York
Fiscal Year: July 1 – June 30
Notes:
School districts have no transportation fees from individuals.
The sharp increase in Other Direct Program Support for Public School Students is
due to school district payments to charter schools.
North Carolina
Fiscal Year: July 1 – June 30
Notes:
Tuition from Individuals was estimated for FY10 based on a 5-year average and local
source of revenue subtotal.
The minor decrease in Average Daily Attendance was likely due to a change in NC
legislation that modified the definition of those entitled to attend school.
North Dakota
Fiscal Year: July 1 – June 30
Notes:
A new program provided state grants to school districts in exchange for reducing
property taxes.
Substantial ARRA monies received for FY10.
Millions of dollars were issued in bond sales for 10 North Dakota schools.
Adult education expenditures spiked in 2008-2009 and returned to previous levels in
2009-2010.
ARRA education stabilization funding was distributed through the state aid formula.
This freed up funding for state grants that were appropriated for improvement,
renovation and repair of school buildings. This included equipment upgrades.
Ohio
Fiscal Year: July 1 – June 30
Notes:
Substantial ARRA monies received in FY10.
Ohio made modification to the state revenue calculation to avoid double counting
revenue passed through to charter schools.
Ohio enrollment has been trending downwards since FY05. FY10 continues this
trend.
Oklahoma
Fiscal Year: July 1 – June 30
Notes:
Substantial ARRA monies received in FY10.
Oklahoma experienced a significant decrease in available revenue in lieu of taxes as
well as significant decreases in State appropriated revenues.
Object codes were added in order to capture the cost of out of state tuition.
H-11
Appendix H—State Notes
Oregon
Fiscal Year: July 1 – June 30
Notes:
Substantial ARRA monies received in FY10.
Other Sources of Revenue decline is due to a large decline in bond sales.
Oregon has a heavy reliance on income tax revenue, which had a big drop due to the
recession.
There was a misclassification of trust and agency funds in FY09 that are now
appropriately reported as special revenue funds bringing in an increase in the extra
curricular activities category.
Purchase service cutbacks were widespread due to revenue declines.
New food service contracts only reflect the contract cost and do not show the actual
food costs. They are charged a rate per meal, which is not necessarily the cost of food
per meal.
State Per Pupil Expenditure declined because the reduction of 5.6 percent in state
revenue required districts to cut spending.
Pennsylvania
Fiscal Year: July 1 – June 30
Notes:
Decrease in Adult Education equipment primarily due to decrease in the Vocational
Technical Schools.
There was a change in accounting method for one school district. In prior years, they
accounted for student fees as contra expenditure. For FY10 student fees were
reported as revenue.
Rhode Island
Fiscal Year: July 1 – June 30
Notes:
FY10 data is the result of Rhode Island’s first year under its new statewide Uniform
Accounts, which is used on a daily transactional basis. Prior to FY10, districts
maintained their own independent charts and “mapped” their district data into a state
reporting module at year-end. Greater accountability can be seen in this new data as
we have also standardized accounting practices statewide.
South Carolina
Fiscal Year: July 1 – June 30
Notes:
One of South Carolina’s school districts has a new one-cent sales tax for their
Education Capital Improvement Fund. This was the first full year of the tax
collection.
Substantial ARRA monies received in FY10.
H-12
Appendix H—State Notes
South Dakota
Fiscal Year: July 1 – June 30
Notes:
Increase in Title I Expenditures due to ARRA.
Tennessee
Fiscal Year: July 1 – June 30
Notes:
Increase in Revenue from Federal Sources is due to an energy grant.
Instruction - Property increase is due to purchase of new items such as computers,
desk, chairs, machinery and replacements.
Increase in Support Services Instruction - Purchased Services is due to an increase in
contracts for substitute teachers.
Support Services Instruction - Property increase is due to repair and replacement of
equipment.
Food Services Operations - Property increase is due to purchase of equipment.
Texas
Fiscal Year: September 1 – August 31
Notes:
Substantial ARRA monies received in FY10.
Increased ARRA funding used to purchase one-time cost instructional items such as
computers, software and school buses.
Hurricane Ike caused greater expenditures in FY09.
Utah
Fiscal Year: July 1 – June 30
Notes:
ARRA and other Federal programs have significantly increased indirect cost.
Several large construction projects were completed last year. With the current
economic conditions new bond elections are being delayed until better circumstances
will allow for taxpayer approvals.
Several LEAs used ARRA funds to purchase equipment particularly in the Special
Education area rather than increasing salaries to have them not continue after the
ARRA funds have been spent.
Utah provided less funding to LEAs and ARRA was used to make up for part of the
decrease in state funding.
H-13
Appendix H—State Notes
Vermont
Fiscal Year: July 1 – June 30
Notes:
Vermont does not collect textbook revenues. Occasionally a Vermont district will
earn a small amount of revenue by selling used books.
By statue, Vermont municipalities collect property tax as agents of the State. The
money goes through a state equalization formula and is distributed as state revenue.
Increases in Student Transportation - Property is due to replacement of old buses.
Vermont’s Average Daily Attendance continues to drop; decline has been going on
for over a decade.
Virginia
Fiscal Year: July 1 – June 30
Notes:
Virginia does not have District Activities.
Washington
Fiscal Year: July 1 – June 30
Notes:
With budget cuts, Washington districts are spending less for Support Services.
West Virginia
Fiscal Year: July 1 – June 30
Notes:
Substantial ARRA monies received in FY10.
Although Average Daily Attendance decreased slightly, District Activity revenue for the
student body decreased approximately 6.6% because of fewer field trips and other
activities due to the struggling economy.
Employee Benefits increased for various functions because of the state allocating their
Post Employment Bonds (OPEB) for/on behalf of retirement payments directly to the
various functions instead of including them as Direct Program Support as in prior years.
OPEB expenses increased substantially as compared to the prior year via the
contractually required contribution that must be recognized under GASB 45.
Student Support Services - Purchased Services increased approximately $4.5 million due
to an increase in Professional Educator Services ($1.24 million) and Other Professional
Services ($3.27). Approximately $2.9 million of this increase was paid for with ARRA
funding.
Direct Support - Employee Benefits in the PY included for/on behalf retirement
contributions remitted to the pension plans directly by the State. For the CY, the for/on
behalf retirement contributions were allocated to various functions based on the
proportion of retirement expenses recorded by the LEAs.
Direct Support-Other Property included for/on behalf equipment purchases under the
Tools for Schools program in the PY. For the CY, the LEAs recorded this revenue and
corresponding expense in their accounting records so the equipment expenses were
allocated to the various function codes.
H-14
Appendix H—State Notes
Wisconsin
Fiscal Year: July 1 – June 30
Notes:
Wisconsin used the bulk of their ARRA funding in FY09.
Less interest is being paid on short-term debt.
Some districts are on a pay-as-you-go basis for OPEB for retirees and are required to
code the expenditures in this account. As this expenditure benefits only there, is no
salary to offset the benefit expenditure.
Wisconsin Center for the Blind & Visually Impaired had an increase in the demand
for Braille books.
Wyoming
Fiscal Year: July 1 – June 30
Notes:
Increase in Local Options Tax resulted in higher assessed valuations.
Increased enrollment for distance education programs administered by other
Wyoming districts reflects increased tuition payments to other LEAs.
A bond was refunded in FY09 leading to an increase in expenses. There was no bond
refunding for FY10.
2009-10 was the first year that ARRA funds were drawn down by Wyoming school
districts.
American Samoa
Fiscal Year: October 1 – September 30
Notes:
Tuition and other revenues were coded incorrectly for FY09. These codes were
reported correctly n FY10.
Support services - Instruction increased because the Educational Jobs Fund was used
to pay for teachers while the consolidated grants were being approved.
Guam
Fiscal Year: October 1 – September 30
Notes:
Local sources of revenue were reduced due to management reclassification of
contributions and other receipts.
Food Services Operations – Purchased Services increased due to an increase in food
costs.
Guam had a reduction of appropriations for textbooks.
Transportation information was not readily available in prior years. Agencies were
able to provide expenditures related to public school transportation for FY10
H-15
Appendix H—State Notes
Commonwealth of the Northern Mariana Islands
Fiscal Year: October 1 – September 30
Notes:
FEMA monies were received in FY09; no FEMA grants received in FY10.
Reduction in textbook costs compared to prior year.
Food services are now contracted out to private vendors; therefore, they are entered as
Enterprise Operations - Purchased Services for FY10.
Puerto Rico
Fiscal Year: July 1 – June 30
Notes:
Substantial ARRA monies received in FY10.
FY10 includes a Health Nutrition contract to promote better nutrition in school
lunches.
Decreases in salaries and benefit expenses were for the economic incentive program
for teachers and employees associated with Law No. 7 (which enables thousands of
layoffs in the public workforce).
Virgin Islands
Fiscal Year: October 1 – September 30
Notes:
Health insurance rates increased.
Adult Education increased personnel.
Enrollment declines, yet the level of available funds increased.
Title V, Part A program has ended resulting in a huge impact for net current
expenditures; hence a large increase in State Per Pupil Expenditures
H-16
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 2010
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
According to the Paperwork Reduction Act of 1995, no persons are required to respond to a collection of information unless such
collection displays a valid OMB control number. The valid OMB control number for this information collection is 1850-0067. The time
required to complete this information collection is estimated to average 78 hours, including the time to review instructions, search
existing data resources, gather the data needed, and complete and review the information collection. If you have any comments
concerning the accuracy of the time estimate(s) or suggestions for improving this survey, please write to: U.S. Department of
Education, Washington, D.C. 20202-4651. If you have comments or concerns regarding the status of our individual survey, write
directly to: U.S. Department of Education, National Center for Education Statistics, Elementary/Secondary and Libraries Studies
Division, Washington, D.C. 20008-5651.
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
| File Type | application/pdf |
| File Title | Microsoft Word - NPEFS%20FY%2010%20doc%20Buckley_Chen_Owings_Stetser%20Dec5_2012[1].docx |
| Author | herre317 |
| File Modified | 2012-12-19 |
| File Created | 2012-12-07 |