NPEFS 2012-14 Supporting Statement Part B and C

U.S. Department of Education

Institute of Education Sciences

NPEFS 2011-2014: Common Core of Data (CCD)

National Public Education Financial Survey

Supporting Statement Parts B & C

December 2012

National Center for Education Statistics (NCES)

Part B. Collections of Information Employing Statistical Methods

B.1. Potential respondent universe

The National Public Education Financial Survey (NPEFS) provides state aggregate finance data for revenues and expenditures for public elementary and secondary education. 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 CCD State Nonfiscal Survey of Public Elementary/Secondary Education files.

The universe consists of 50 states, the District of Columbia, American Samoa, Commonwealth of the Northern Mariana Islands, Guam, Puerto Rico, and the U.S Virgin Islands. SEAs from each of the 50 states and the outlying territories listed above report state aggregate finance data to the NPEFS program. The survey response has been 100 percent in almost every year of the NPEFS’s history (Guam did not report in 2002–03 and 2004–05).

SEAs appoint state fiscal coordinators to work with the National Center for Education Statistics (NCES) and the U.S. Census Bureau (Census) to provide accurate and comparable data across states and jurisdictions. Although the respondents are experts in their states, there are opportunities for potential error, either through technical errors in processing the data or misinterpretation of the definition of a survey item. Over the life of the CCD survey system, staff members have developed a series of data and edit checks designed to flag these errors for review by the respondent and action by the CCD team. These edits rely on internal logic checks, consistency within specified tolerances over time, and consistency within a given state and type of unit. Among other tests, the data and edits checks include sum checks, comparison of records layouts against the previous FY data file, comparisons of membership between the state non-fiscal files and the NPEFS file, comparison of min/max/mean of all numeric data items to ensure the percentage changes of the means between the previous and current year’s data are in a reasonable range, and checks for whether the percentage increase (or decrease) of every item is within a reasonable range. Pursuant to NCES 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 NPEFS staff prepares an edit report that includes the results from these tests. Notification of any arithmetic errors and comments containing NCES’ understanding of specific missing data items are also included with the edit report.

States are asked to correct addition errors, verify or correct information on missing items, and explain any extraordinary changes from the previous year’s data. The CCD survey staff may make requests for clarification, reconciliation, or other inquiries concerning the data to the SEAs. SEAs can respond directly to these requests for clarification and/or reconciliation or may on their own initiative resubmit data to resolve data issues. Data that remain missing or uncorrected are imputed based on values derived from other “fully reporting” states or other related data elements from within the state.

B.2. Procedures for the collection of information

Each state’s Chief State School Officer appoints the state CCD fiscal coordinator to work with NCES and Census to provide accurate and comparable (across states and jurisdictions) data. 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 reporting and editing processes; detailed information about the data items that comprise the survey; and discussion of how to coordinate the NPEFS survey with state data systems. The annual fiscal workshops for state fiscal coordinators are in-depth training sessions held each summer at the NCES Summer Data Conference. In addition, new fiscal coordinator training sessions are held each Spring for new State fiscal coordinators, including an overview of the NPEFS and F-33 surveys, clarification of data item definitions, advice for submitting data, and a summary of the editing and review process at the Census Bureau and NCES.

NCES also uses an electronic listserv to communicate with the state fiscal coordinators and allow for communication among state fiscal coordinators.

In addition to the state fiscal coordinator, each SEA assigns a certifying official² who certifies that the data constitute a true and full report for their state of revenues, expenditures, and student attendance during the regular school year and for summer school for the public elementary and secondary schools.

Prior to the new fiscal year survey, Census analysts produce the Fiscal Data Plan, which documents state-specific information about how certain revenues and expenditures are reported and any changes to reporting from prior years. All responses are compiled into a spreadsheet and are used during data analysis.

SEAs may submit data via the World Wide Web (“Web”) using the interactive survey form at: http://surveys.nces.ed.gov/ccdnpefs.³ A certification form also may be printed from the Web site, signed by the authorizing official, and mailed to the Governments Division of the Census Bureau. This signed form must be mailed within five business days of the Web form data submission.

SEAs have one year to amend their NPEFS data submission for previous FY data, provided that the revisions are received by August 15^th of a given year. NPEFS data submissions are first accepted in late January of each year. The mandatory deadline for the final submission of all data, including any revisions to previously submitted data for the prior fiscal year is August 15^th of each year.

Any resubmissions of the prior FY data or new FY data by SEAs in response to requests for clarification, reconciliation, or other inquiries by NCES or the Census Bureau must be completed by the first Tuesday after the Labor Day. All outstanding data issues must be reconciled and/or resolved by the SEAs, NCES, and the Census Bureau prior to the first Tuesday after the Labor Day of a given year. The data submission procedures are set forth in the NPEFS instruction manual, which can be accessed at https://surveys.nces.ed.gov/ccdnpefs/pdf/NPEFSManual.pdf (also see Appendix A).

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, and adequate comments from respondents explaining their data. The staff prepares an edit report that includes the results from these tests. States are asked via email to correct addition errors, verify or correct information on missing items, and explain any extraordinary changes from the previous year’s data. The CCD survey staff may make requests for clarification, reconciliation, or other inquiries concerning the data to the SEAs. SEAs can respond directly to these requests for clarification and/or reconciliation or may on their own initiative resubmit data to resolve data issues.

Once the reported data have been edited, NCES applies an imputation procedure to missing variables. Imputation is a procedure that uses available information and some assumptions to derive substitute values for missing values in a data file (NCES 2003). Census analysts work with SEAs to determine the most appropriate imputation methodology rules to apply. SEAs inform Census where data are included so that funds can be deducted and distributed appropriately. SEAs review the results of the imputations imposed and certify reasonableness of the imputed values 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.

B.3. Methods to maximize response and address nonresponse

Survey unit response is typically 100 percent. The primary reason for the historically high response rate is that in addition to using 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 the Title I, Part A of the ESEA; Impact Aid; and Indian Education programs. Other programs, such as the Education for Homeless Children and Youth program under Title VII of the McKinney-Vento Homeless Assistance Act, and the Teacher Quality State Grants program (Title II, Part A of the ESEA), make use of SPPE data indirectly because their formulas are based, in whole or in part, on State Title I, Part A allocations.

When there is item non-response, Census contacts the state fiscal coordinator in an attempt to obtain the appropriate figure. Often, states report aggregate revenues and expenditure amounts but may leave missing the detailed items that make up those amounts. Most of the imputations employed are done to distribute these aggregate amounts to the detailed items. If the state education agency is unable to report item level, detail that item is imputed. A missing response on the survey is imputed if the item is among those that the Census Bureau believes to exist in every state.

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. 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.

Once the imputations have been applied to the NPEFS data, NCES asks all reporting SEA’s with imputed values to review and approve the imputation before the file is released. Most of the imputation rules have been implemented in the same states for several consecutive years. If SEAs have reason to believe the initial imputation is not a reasonable representation of their data, the state may make corrections to their data or report the missing variables. Once this process is complete, a second round of imputations is applied to any remaining missing variables. Re-reporting by one or more states does cause slight shifts in the averages used in imputation. However, once an SEA approves their imputed data, the imputations are not changed unless the SEA re-reports their data. Furthermore, in revised version of the NPEFS file, imputations are only applied to missing data for states that update their data submission for that fiscal year. NCES and Census have reviewed the difference it would make in the data if all variables were re-imputed and found that the differences in the resulting data were not large enough to justify asking SEAs to re-review and re-approve imputations that had previously been accepted. The data flag section of the NPEFS data file identifies data items that have been imputed. The imputed NPEFS dataset is used in reports and in calculating allocations for certain formula grant programs.

B.4. Tests of procedures to be undertaken

In 2011, Census and NCES began conducting a research project to investigate alternative methods of imputation to be implemented in the NPEFS. This research compared the current method (Herriot) of imputation to several alternative methods: Time Series, Regression, Growth Rate, Prior Year Distribution, and various alternate Herriot methods. This research used the NPEFS final imputed data from fiscal years 1998 to 2008 as control datasets and subject matter analyst’s expertise to provide insight on which imputation methods were appropriate for testing. The results of the study appeared to indicate that the Herriot method and a time series method would provide the lowest mean square errors, but it was difficult to determine if the results were biased by the use of datasets that had used the Herriot method for imputation as a control group. Because of the limited number of observations and the specificity of the data for each state, it is difficult to design a control dataset against which to compare the results of each method. Hence the results of the study were inconclusive. Because of the sensitivity to how NPEFS data are used in funding allocations, NCES has decided to continue using the Herriot method until the method can be further reviewed.

Items are not added to the CCD unless a substantial majority (usually two-thirds or more) of respondents say that they can provide the item within 1 year of its introduction. This information is gathered during CCD Coordinator training and at EIMAC meetings. State CCD Coordinators also have the opportunity to respond on-line to proposals for new items.

B.5. Individuals consulted on statistical aspects of the design

The individuals consulted on the statistical aspects of the NPEFS survey include Carma Hogue, Assistant Division Chief for Statistical Research and Methodology, U.S. Department of Commerce, Census Bureau [(301)763-4882, [email protected]]. Statistical aspects are also monitored by William Sonnenberg, Statistician, NCES [(202) 502-7453, [email protected]]. Data collection is overseen by Stephen Cornman, Statistician, Common Core of Data, NCES [(202) 502-7338].

Part C. CCD National Public Education Finance Survey (NPEFS)

C.1. Discussion of Survey Items

The NPEFS is a web-based survey that respondents (SEA CCD Fiscal Coordinators) complete following the account classifications in NCES’s handbook, Financial Accounting for Local and State School Systems: 2010 Edition. Crosswalk software is provided to any state whose chart of accounts differs from these standards. Respondents are also asked to reply to questions in a Data Plan. These responses help us to understand and process the data, and are published in the file documentation on the web.

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

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

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

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

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

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

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

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

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

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

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

• Personal Services—Salaries;

• Personal Services—Employee Benefits;

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

• Supplies (items that are consumed or worn out);

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

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

• Other or unspecified objects.

Expenditure items on the NPEFS are combinations of function and object. For example, the Instruction function includes expenditures for salaries, benefits, purchased services, supplies, property, etc. Totals are reported for current expenditures and total expenditures (sections V and XI, respectively). Current expenditures are those for day-to-day operation of schools. They exclude debt repayment, capital outlays such as construction, and programs outside the scope of PK–12 education. Total current expenditures include all expenditures.

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

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

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

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.⁴ 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 construction⁵ (Office of the Federal Register 2009). NCES is collecting ARRA data in the NPEFS collection for FY 09, FY 10, FY 11, and FY12.

The data items are:

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

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

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

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

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

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

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

C.2. Sample Tables

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

Table 1.—Revenues and percentage distribution of revenues for public elementary and secondary education, by source and state or jurisdiction: Fiscal year 2009
	Revenues [in thousands of dollars]								Percentage distribution
State or jurisdiction	Total		Local1		State		Federal		Local1	State	Federal
United States2	$593,061,181		$259,250,999		$277,079,518		$56,730,664		43.7	46.7	9.6
Alabama	7,239,083		2,295,475		4,166,018		777,591		31.7	57.5	10.7
Alaska	2,262,964		488,356		1,459,658		314,949		21.6	64.5	13.9
Arizona	9,771,972		4,040,008		4,594,648		1,137,316		41.3	47.0	11.6
Arkansas	4,823,956		1,583,147		2,684,309		556,500		32.8	55.6	11.5
California	70,687,012		20,895,829		40,605,913		9,185,270		29.6	57.4	13.0
Colorado	8,353,849		4,105,376		3,670,240		578,233		49.1	43.9	6.9
Connecticut	9,871,755		5,588,751		3,842,177		440,826		56.6	38.9	4.5
Delaware	1,755,133		517,796		1,094,909		142,428		29.5	62.4	8.1
District of Columbia3	1,651,014		1,475,283		†		175,732		89.4	†	10.6
Florida	26,322,090		14,579,923		9,047,588		2,694,579		55.4	34.4	10.2
Georgia	18,017,477		8,548,478		7,780,725		1,688,274		47.4	43.2	9.4
Hawaii3	2,689,757		91,889		2,205,032		392,837		3.4	82.0	14.6
Idaho	2,243,784		504,812		1,509,815		229,156		22.5	67.3	10.2
Illinois	26,512,711		16,041,221		7,324,750		3,146,741		60.5	27.6	11.9
Indiana	12,569,782		6,172,042		4,964,928		1,432,813		49.1	39.5	11.4
Iowa	5,519,854		2,530,666		2,545,360		443,827		45.8	46.1	8.0
Kansas	5,757,927		1,980,973		3,323,346		453,608		34.4	57.7	7.9
Kentucky	6,641,128		2,107,627		3,802,150		731,351		31.7	57.3	11.0
Louisiana	8,099,981		3,095,662		3,740,262		1,264,057		38.2	46.2	15.6
Maine	2,575,516		1,202,765		1,127,032		245,719		46.7	43.8	9.5
Maryland	13,097,508		6,703,926		5,698,735		694,847		51.2	43.5	5.3
Massachusetts	15,102,480		7,790,028		6,036,202		1,276,250		51.6	40.0	8.5
Michigan	19,585,635		6,427,004		10,904,987		2,253,644		32.8	55.7	11.5
Minnesota	10,542,303		2,995,407		6,914,839		632,057		28.4	65.6	6.0
Mississippi	4,360,702		1,350,375		2,334,355		675,972		31.0	53.5	15.5
Missouri	10,042,753		5,783,128		3,425,716		833,909		57.6	34.1	8.3
Montana	1,595,197		622,089		774,091		199,017		39.0	48.5	12.5
Nebraska	3,455,794		1,961,810		1,213,317		280,666		56.8	35.1	8.1
Nevada	4,450,741		2,654,134		1,362,123		434,484		59.6	30.6	9.8
New Hampshire	2,717,115		1,566,547		1,003,249		147,318		57.7	36.9	5.4
New Jersey	25,283,290		13,717,006		10,525,550		1,040,733		54.3	41.6	4.1
New Mexico	3,820,116		575,152		2,675,916		569,047		15.1	70.0	14.9
New York	55,558,190		26,991,217		25,346,556		3,220,417		48.6	45.6	5.8
North Carolina	13,322,946		3,515,648		8,401,249		1,406,049		26.4	63.1	10.6
North Dakota	1,102,479		532,990		408,004		161,484		48.3	37.0	14.6
Ohio	22,956,215		10,352,625		10,917,974		1,685,617		45.1	47.6	7.3
Oklahoma	5,729,610		1,916,378		3,042,487		770,745		33.4	53.1	13.5
Oregon	6,145,206		2,357,357		3,117,303		670,547		38.4	50.7	10.9
Pennsylvania	25,632,072		13,843,699		9,920,340		1,868,034		54.0	38.7	7.3
Rhode Island	2,232,149		1,199,044		817,590		215,514		53.7	36.6	9.7
South Carolina	7,702,962		3,260,758		3,679,907		762,297		42.3	47.8	9.9
South Dakota	1,241,892		628,359		410,179		203,354		50.6	33.0	16.4
Tennessee	8,283,928		3,539,325		3,809,467		935,135		42.7	46.0	11.3
Texas	46,962,119		21,974,171		19,973,129		5,014,820		46.8	42.5	10.7
Utah	4,542,690		1,589,970		2,387,698		565,022		35.0	52.6	12.4
Vermont	1,571,006		121,922		1,346,300		102,785		7.8	85.7	6.5
Virginia	14,964,444		7,746,272		6,303,648		914,524		51.8	42.1	6.1
Washington	11,903,510		3,371,667		7,146,394		1,385,449		28.3	60.0	11.6
West Virginia	3,281,385		976,347		1,938,999		366,038		29.8	59.1	11.2
Wisconsin	10,832,105		4,720,471		4,809,185		1,302,449		43.6	44.4	12.0
Wyoming	1,675,896		620,095		945,167		110,634		37.0	56.4	6.6
Other jurisdictions
American Samoa	79,922		209		11,282	4	68,432		0.3	14.1	85.6
Guam	262,823		212,652		†		50,170		80.9	†	19.1
Commonwealth of the
Northern Mariana Islands	65,538		225		34,602	4	30,711		0.3	52.8	46.9
Puerto Rico	3,542,658		3,787		2,462,725	4	1,076,147		0.1	69.5	30.4
U.S. Virgin Islands	243,079		203,042		†		40,037		83.5	†	16.5
† Not applicable.
1Local revenues include intermediate revenues.
2U.S. totals include the 50 states and the District of Columbia.
3Both the District of Columbia and Hawaii have only one school district each; therefore, neither is comparable to other states. Local revenues in Hawaii consist almost entirely of student fees and charges for services, such as food services, summer school, and student activities.
4Reported state revenue data are revenues received from the central government.
NOTE: Detail may not sum to totals because of rounding.
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public Education Financial Survey (NPEFS)," fiscal year 2009, Version 1a.

Table 5.—Inflation-adjusted state and local revenues per pupil and current expenditures per pupil, by year and state or jurisdiction: Fiscal years 2008 and 2009
		Inflation-adjusted state and local1 revenues per pupil						Inflation-adjusted current expenditures2 per pupil
		Fiscal year 2008		Fiscal year 2009		Percentage		Fiscal year 2008		Fiscal year 2009		Percentage
State or jurisdiction		(in 2009 dollars)		(in 2009 dollars)		change		(in 2009 dollars)		(in 2009 dollars)		change
United States3		$10,908	4,5	$10,945		0.3		$10,298	4,5	$10,591	5	2.8
Alabama		9,485		8,741		-7.8		9,326		9,042		-3.0
Alaska		15,347		14,909		-2.9		14,846		15,353		3.4
Arizona		8,571		7,938		-7.4		7,836		7,929	5	1.2
Arkansas		8,823		8,910		1.0		8,798		8,854	5	0.6
California		10,317	4	9,727		-5.7		9,842	4,5	9,503	5	-3.4
Colorado		9,552		9,500		-0.5		9,280		8,782		-5.4
Connecticut		16,071		16,627		3.5		14,814	5	15,353	5	3.6
Delaware		12,885		12,857		-0.2		12,323		12,109		-1.7
District of Columbia6		15,630		21,480		37.4		16,582	5	19,698	5	18.8
Florida		10,188		8,980		-11.9		9,211	5	8,867	5	-3.7
Georgia		10,558		9,862		-6.6		9,854		9,649	5	-2.1
Hawaii6		12,329		12,798		3.8		11,965		12,399		3.6
Idaho		7,281		7,325		0.6		7,048	5	7,118	5	1.0
Illinois		11,243		11,528		2.5		10,498	5	11,592	5	10.4
Indiana		11,062		10,646		-3.8		8,991	5	9,254	5	2.9
Iowa		10,500		10,788		2.7		9,653		10,055		4.2
Kansas		11,027		11,260		2.1		10,033		10,201		1.7
Kentucky		8,904		9,073		1.9		8,862		9,038		2.0
Louisiana		9,744		9,981		2.4		10,146	5	10,625	5	4.7
Maine		12,236		12,076		-1.3		11,926		12,183	5	2.2
Maryland		14,831		14,698		-0.9		13,442	5	13,737	5	2.2
Massachusetts		14,501		14,419		-0.6		13,882		14,540	5	4.7
Michigan		10,835		10,441		-3.6		10,216		10,373		1.5
Minnesota		11,726		11,854		1.1		10,201	5	11,088	5	8.7
Mississippi		7,551		7,490		-0.8		8,000	5	8,064	5	0.8
Missouri		10,290		10,319		0.3		9,666		9,891		2.3
Montana		9,762		9,906		1.5		9,923		10,189		2.7
Nebraska		10,777		11,278		4.6		10,713		10,846		1.2
Nevada		9,623		9,267		-3.7		8,301		8,321		0.2
New Hampshire		12,512		12,983		3.8		12,118		12,583		3.8
New Jersey		17,533		17,549		0.1		17,867	5	17,076		-4.4
New Mexico		9,734		9,844		1.1		9,421		9,648		2.4
New York		18,188		19,097		5.0		17,029	5	17,746	5	4.2
North Carolina		7,698	5	8,140		5.7		7,907	5	8,518		7.7
North Dakota		9,717		9,934		2.2		9,454		9,802		3.7
Ohio		11,730		11,955		1.9		10,484		10,902		4.0
Oklahoma		7,637		7,687		0.6		7,790		7,878		1.1
Oregon		9,975		9,515		-4.6		9,699		9,611		-0.9
Pennsylvania		13,043		13,388		2.6		11,906		12,299		3.3
Rhode Island		14,084		13,875		-1.5		14,662		14,719	5	0.4
South Carolina		10,047		9,665		-3.8		9,187		9,228		0.4
South Dakota		8,525		8,214		-3.6		8,654		8,543		-1.3
Tennessee		7,747		7,561		-2.4		7,929	5	7,992	5	0.8
Texas		8,894		8,827		-0.8		8,467	5	8,562	5	1.1
Utah		7,134		7,228		1.3		6,062		6,612		9.1
Vermont		15,203		15,682		3.1		14,623		15,096		3.2
Virginia		11,229		11,369		1.3		10,813		10,928		1.1
Washington		10,051		10,251		2.0		9,184	5	9,688	5	5.5
West Virginia		10,121		10,311		1.9		10,200	5	10,821	5	6.1
Wisconsin		11,467		10,991		-4.2		10,942		11,183		2.2
Wyoming		17,677		18,052		2.1		14,050		14,628		4.1
Other jurisdictions
American Samoa		—		—		—		—		—		—
Guam		—		—		—		—		—		—
Commonwealth of the
Northern Mariana Islands		3,253		3,191		-1.9		4,598		5,753	5	25.1
Puerto Rico		4,671		4,897		4.9		6,611		6,955	5	5.2
U.S. Virgin Islands		12,356		12,877		4.2		12,531	5	12,768	5	1.9
— Not available. Data are missing for American Samoa and Guam because they did not report student membership.
1Local revenues include intermediate revenues.
2Include instruction, instruction-related, support services, and other elementary/secondary current expenditures, but exclude expenditures on capital outlay, other programs,
and interest on long-term debt.
3U.S. totals include the 50 states and the District of Columbia.
4The prekindergarten student membership was imputed, affecting the total student count and per pupil expenditures calculation.
5Value affected by redistribution of reported values to correct for missing data items, and/or to distribute state direct support expenditures.
6Both the District of Columbia and Hawaii have only one school district each; therefore, neither is comparable to other states.
NOTE: Data have been adjusted to fiscal year 2009 dollars to account for inflation using the Consumer Price Index (CPI), which is published by the U.S. Labor Department, Bureau of Labor Statistics. This price index measures the average change in inflation of a fixed market basket of goods and services purchased by consumers.
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public Education Financial Survey (NPEFS)," fiscal year 2008, Version 1b and fiscal year 2009, Version 1a; Digest of Education Statistics: 2009, retrieved February 28, 2011, from http://nces.ed.gov/programs/digest/d09/tables/dt09_032.asp?referrer=list.

1 Object is defined as a category of expenditure defining the service or commodity bought, while Function is defined as a category of expenditure defining the activity supported by the service or commodity bought.

2 NCES requests that the certifying official be a fiscal official at the highest level in the SEA. The individual designated as the authorized state official must have been approved in writing by the Chief State School Officer (CSSO) (NCES 2010).

3 “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.

4 http://www.recovery.gov/About/Pages/The_Act.aspx; retrieved December 15, 2011.

5 Department of Education, Notice of Proposed Information Collection Requests, 74 Federal Register 154 (12 Aug 2009) pp. 40573-40574; Department of Education, Submission for OMB Review, Comment Request, 74 Federal Register, (14 Oct 2009) p. 52752.