Part B & C NPEFS 2015-2017

U.S. Department of Education

Institute of Education Sciences

NPEFS 2015-2017: Common Core of Data (CCD)

National Public Education Financial Survey

Supporting Statement Part B

OMB# 1850-0067 v.12

June 2015

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 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, survey 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 NPEFS survey 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 the annual Fiscal Coordinator training and at EIMAC meetings. State Fiscal 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, [email protected]].

Part C. National Public Education Finance Survey (NPEFS)

C.1. Discussion of Survey Items

The NPEFS is a web-based survey that respondents (SEA Fiscal Coordinators) complete following the account classifications in NCES’s handbook, Financial Accounting for Local and State School Systems: 2014 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 NPEFS, it is reported by function and object. These are reported in Expenditure sections I through XI of 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 the Hawkins-Stafford Education amendments of 1988 (P.L. 100-297).

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 per federal law [see 20 U.S.C §7801 (1)].

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. SPPE is defined in section 9101(2) of the Elementary and Secondary Education Act of 1965 (ESEA), as amended [20 U.S.C. 7801(2)].

References for C-1.

Allison, G.S. (2014). Financial Accounting for Local and State School Systems: 2014 Edition (NCES 2015–347). National Center for Education Statistics, Institute of Education Sciences, U.S. Department of Education. Washington, DC. Retrieved March 31, 2015, from http://nces.ed.gov/pubsearch/pubsinfo.asp?pubid=2015347.

U.S. Department of Education, National Center for Education Statistics. (2014). NCES Statistical Standards (NCES 2014-097). Washington, DC: U.S. Government Printing Office. Retrieved May 22, 2014, from http://nces.ed.gov/statprog/2012/.

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. Source of revenues and type of expenditures for public elementary and secondary education, by state or jurisdiction: Fiscal year 2012

		Revenues [in thousands of dollars]									Expenditures [in thousands of dollars]
State or jurisdiction		Total		Local1		State		Federal			Total		Total current2		Capital outlay3		Other5
United States4		$600,488,586		$267,992,581		$271,452,810		$61,043,194			$601,766,981	5	$527,096,473	5	$48,773,386	5	$25,897,122	5, 6
Alabama		7,099,553		2,326,690		3,934,577		838,285			7,229,299		6,386,517		582,173		260,608
Alaska		2,496,679		523,711		1,618,975		353,993			2,486,951		2,292,205		145,341		49,405
Arizona		9,305,199		4,125,669		3,804,900		1,374,629			9,179,262	5	7,974,545	5	922,249		282,469	6
Arkansas		5,284,555		1,861,878		2,723,740		698,938			5,393,330	5	4,606,995	5	625,078		161,258
California		65,808,329		20,468,083		37,079,384		8,260,861			67,933,295		57,975,189	5	6,693,286	5	3,264,821
Colorado		8,698,810		4,210,060		3,765,940		722,810			8,548,413		7,341,585		706,236		500,591
Connecticut		10,274,602		5,760,869		3,978,525		535,208			10,305,777	5	9,344,999	5	680,346	5	280,432	6
Delaware		1,871,464		539,316		1,096,243		235,905			1,978,562		1,751,143		160,864		66,556
District of Columbia		2,073,564		1,865,315				208,249			1,880,466		1,466,888		350,947	5	62,632
Florida		23,988,519		12,163,720		8,702,310		3,122,488			25,827,411	5	22,732,752	5	1,837,262		1,257,396
Georgia		17,620,300		8,166,229		7,533,980		1,920,092			17,465,095	5	15,623,633	5	1,566,185		275,277
Hawaii		2,535,039		55,057		2,161,254		318,728			2,431,422		2,187,480		124,096		119,846
Idaho		2,062,254		480,391		1,302,949		278,914			2,052,295		1,854,556		135,343		62,396
Illinois		29,165,373		17,373,101		9,385,630		2,406,643			28,197,052	5	25,012,915	5	2,169,707	5	1,014,431
Indiana		11,940,988		4,280,730		6,510,737		1,149,521			11,412,416	5	9,978,491	5	943,637		490,288
Iowa		6,038,962		2,831,524		2,681,029		526,409			6,021,744		4,971,944		905,980		143,821
Kansas		5,796,537		2,101,775		3,209,527		485,235			5,759,773		4,871,381		682,546		205,847
Kentucky		7,086,717		2,274,008		3,841,443		971,266			7,394,709		6,360,799		770,827		263,084
Louisiana		8,412,167		3,350,878		3,602,717		1,458,572			8,457,692	5	7,544,782	5	744,610		168,301
Maine		2,556,186		1,300,156		1,022,269		233,761			2,536,202	5	2,330,842	5	121,421		83,939
Maryland		13,744,621		6,904,078		5,980,909		859,635			13,204,777		11,846,681		1,166,856		191,240
Massachusetts		15,835,037		8,568,699		6,206,699		1,059,639			15,572,302		14,151,659		1,117,722		302,920
Michigan		18,751,262		6,019,657		10,700,372		2,031,233			19,056,799		16,485,178		1,376,616		1,195,005
Minnesota		10,989,685		3,146,814		7,044,954		797,917			10,938,012	5	9,053,021	5	1,069,044	5	815,946
Mississippi		4,441,163		1,450,312		2,195,730		795,121			4,341,018		3,972,787		270,440		97,791
Missouri		10,221,689		5,912,203		3,275,438		1,034,047			10,173,456		8,719,925		894,459	5	559,072
Montana		1,622,721		634,244		770,180		218,297			1,654,625		1,504,531		120,771		29,324
Nebraska		3,778,749		2,252,076		1,167,743		358,930			3,795,271		3,356,734		348,343	5	90,194	5
Nevada		4,137,704		2,357,529		1,366,314		413,861			4,164,339		3,574,233		327,173		262,933
New Hampshire		2,864,747		1,644,043		1,031,778		188,927			2,856,080		2,643,256		159,998		52,826
New Jersey		26,590,517		14,656,818		10,507,939		1,425,761			26,131,462		24,391,278		912,022		828,162
New Mexico		3,611,545		615,688		2,455,787		540,071			3,559,706		3,039,423		516,030		4,253
New York		58,645,470		31,557,937		23,131,272		3,956,260			58,096,880	5	52,460,494	5	2,097,414		3,538,973
North Carolina		13,113,012		3,356,157		7,877,949		1,878,905			13,060,157		12,303,426		683,545		73,186
North Dakota		1,296,813		472,886		653,842		170,085			1,280,669		1,098,090		160,058		22,522
Ohio		22,886,511		10,567,575		10,132,936		2,186,000			23,186,166		19,701,810		2,467,639		1,016,717
Oklahoma		5,862,837		2,185,878		2,882,879		794,080			5,748,976		5,170,978		496,205		81,793
Oregon		6,172,422		2,515,397		3,038,044		618,981			6,178,860		5,389,273		448,212		341,375
Pennsylvania		26,807,485		15,011,068		9,594,823		2,201,593			26,596,835		23,190,198		1,822,156		1,584,480
Rhode Island		2,278,095		1,214,297		846,435		217,363			2,317,889		2,167,450		36,926		113,513
See notes at end of table.

Table 1. Source of revenues and type of expenditures for public elementary and secondary education, by state or jurisdiction: Fiscal year 2012—Continued

		Revenues [in thousands of dollars]									Expenditures [in thousands of dollars]
State or jurisdiction		Total		Local1		State		Federal			Total		Total current2		Capital outlay3		Other5
United States4		$600,488,586		$267,992,581		$271,452,810		$61,043,194			$601,766,981	6	$527,096,473	6	$48,773,386	6	$25,897,122	6,7
South Carolina		8,041,045		3,498,848		3,670,717		871,480			7,956,070		6,600,733		889,986		465,351
South Dakota		1,303,055		686,756		400,362		215,937			1,302,875		1,100,100		172,738	6	30,037
Tennessee		8,979,871		3,656,845		4,059,869		1,263,157			9,295,241		8,351,056		664,129		280,056
Texas		49,533,579		22,880,330		20,341,491		6,311,758			49,991,336		41,067,619		5,536,572		3,387,145
Utah		4,619,102		1,739,603		2,418,166		461,333			4,790,073		3,779,760		746,262		264,051
Vermont		1,644,282		64,787		1,451,850		127,644			1,568,294		1,497,093		46,009		25,192
Virginia		14,659,153		7,738,618		5,564,497		1,356,037			14,730,695		13,403,576		1,078,786		248,334
Washington		11,844,779		3,786,633		7,001,099		1,057,047			12,052,898	6	10,054,077	6	1,545,989		452,832
West Virginia		3,556,656		1,053,510		2,069,942		433,205			3,409,105	6	3,275,246	6	69,611		64,248
Wisconsin		10,879,541		5,119,983		4,806,328		953,230			10,609,035	6	9,704,932	6	450,303		453,800
Wyoming		1,659,641		664,154		850,339		145,148			1,655,911		1,432,216		213,240		10,455
Other jurisdictions
American Samoa		99,334		271		10,528	8	88,536			95,015		80,105		13,022		1,888
Guam		307,591		232,741				74,850			307,068		290,575		13,369		3,124
Commonwealth of the
Northern Mariana Islands		65,214				31,880	8	33,334			71,875		68,775		1,186		1,913
Puerto Rico		3,374,611		62		2,221,384	8	1,153,166			3,500,379		3,351,423		61,262		87,694
U.S. Virgin Islands		221,673		183,774				37,899			185,853	6	183,333		86	6	2,434
† Not applicable.
1Local revenues include intermediate revenues from education agencies with fundraising capabilities that operate between the state and local government levels.
2Current expenditures include 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.
3Capital outlay includes expenditures on property and construction of facilities.
4U.S. totals include the 50 states and the District of Columbia.
5Other program expenditures include expenditures for community services, adult education, community colleges, private schools, interest on debt, and other programs that are not part of public education.
6Value affected by redistribution of reported values to correct for missing data items, and/or to distribute state direct support expenditures.
7Value contains imputation for missing data.
8Reported state revenue data are revenues received from the central government of the jurisdiction.
NOTE: Detail may not sum to totals because of rounding.
SOURCE: U.S. Department of Education, National Center for Education Statistics, “National Public Education Financial Survey,” fiscal year 2012, Provisional Version 1a.

Student membership and current expenditures per pupil for public elementary and secondary education, by function, subfunction, and state or jurisdiction: Fiscal year 2012

			Current expenditures1 per pupil
	School Year 2011-2012 student membership3						Support services2
State or jurisdiction			Total		Instruction		Total support services		Student support services4		Instruction- al staff support		General adminis- tration		School adminis- tration		Operations and maintenance		Student trans- portation		Other support services		Food services		Enterprise operations5
United States6	49,414,846		$10,667	7	$6,495	7	$3,721	7	$594	7	$495	7	$214	7	$585	7	$1,008	7	$464	7	$361	7	$429	7	$22
Alabama	744,621		8,577		4,966		3,015		495		388		195		529		781		443		185		595		0
Alaska	131,167		17,475		9,645		7,286		1,466		1,148		254		1,058		2,166		531		663		477		68
Arizona	1,080,319		7,382	7	4,035	7	2,970	7	532	7	379	7	124	7	385	7	927	7	328	7	295	7	375		1
Arkansas	483,114		9,536	7	5,396	7	3,586	7	489	7	799	7	236	7	481	7	933	7	372	7	277	7	542	7	11
California	6,214,204		9,329	7	5,606	7	3,317	7	494	7	555	7	90	7	617	7	929	7	226	7	406	7	383		24
Colorado	854,265		8,594		4,948		3,297		422		475		146		583		822		258		591		307		43
Connecticut	554,437		16,855	7	10,659	7	5,650	7	1,069	7	502	7	340	7	976	7	1,518	7	853	7	392	7	408	7	138
Delaware	128,946		13,580		8,659		4,466		575		246		197		711		1,418		680		640		456		0
District of Columbia	73,911		19,847		11,301		7,720		706		748		1,050		1,742		1,741		1,295		438		783		43
Florida	2,668,156		8,520	7	5,196	7	2,915	7	370	7	542	7	75	7	473	7	887	7	354	7	215	7	409		0
Georgia	1,685,016		9,272	7	5,734	7	3,009	7	428	7	477	7	122	7	557	7	690	7	417	7	317	7	503		27
Hawaii	182,706		11,973		6,861		4,431		1,125		425		58		731		1,375	7	415		301		681		0
Idaho	279,873		6,626		3,996	7	2,272	7	370	7	264	7	153	7	375	7	612	7	332	7	166	7	357	7	1
Illinois	2,082,457		12,011	7	7,233	7	4,405	7	802	7	482	7	497	7	610	7	1,039	7	565	7	409	7	373		0
Indiana	1,040,765		9,588	7	5,640	7	3,517	7	459	7	365	7	243	7	562	7	1,067	7	582	7	240	7	431		0
Iowa	495,870		10,027		6,164		3,397		560		482		255		578		854		374		295		456		9
Kansas	486,108		10,021		6,090		3,457		593		419		296		576		938		394		240		475		0
Kentucky	681,987		9,327		5,401		3,347		428		510		208		530		853		580		238		556		24
Louisiana	703,390		10,726	7	6,108	7	4,031	7	646	7	567	7	263	7	645	7	971	7	630	7	309	7	586		#
Maine	188,969		12,335	7	7,374	7	4,537	7	806	7	622	7	382	7	670	7	1,271		632		153		422		1
Maryland	854,086		13,871		8,620	7	4,880	7	628	7	750	7	125		994	7	1,180		744		460	7	371		0
Massachusetts	953,369		14,844		9,605	7	4,837	7	1,050	7	680	7	206	7	604	7	1,299	7	634	7	363	7	403		0
Michigan	1,573,537		10,477		6,082		4,012		800		516		216		571		937		447		527		383		0
Minnesota	839,738		10,781	7	7,070	7	3,209	7	288	7	464	7	334	7	429	7	764	7	611	7	318	7	472		30
Mississippi	490,619		8,097		4,620		2,974		394		418		257		470		851		398		185		503		1
Missouri	916,584		9,514		5,670		3,389		444		412		307		551		951		498		226		454		0
Montana	142,349		10,569		6,288		3,810		653		401		325		578		1,074		522		257		453		18
Nebraska	288,389		11,640		7,427		3,395		450		371		368		573		1,005		368		260		505		312
Nevada	439,634		8,130		4,764		3,057		436		409		122		608		862		333		287		308		#
New Hampshire	191,900		13,774		8,875		4,526		1,026		416		462		753		1,133		590		145		374		0
New Jersey	1,356,431		17,982		10,779		6,608		1,782		558		364		849		1,757		897		399		403		193
New Mexico	337,225		9,013		5,151		3,431		928		253		201		539		938		299		274		425		5
New York	2,704,718		19,396	7	13,459	7	5,529	7	651	7	488	7	370	7	746	7	1,684	7	1,030	7	560	7	408		0
North Carolina	1,507,864		8,160		5,087		2,616		384		289		126		510		692		362		253		456		0
North Dakota	97,646		11,246		6,570		3,735		483		403		506		567		1,017		483		275		589		351
Ohio	1,740,030		11,323		6,444		4,493		720		740		345		645		990		547		508		384		1
Oklahoma	666,120		7,763		4,318		2,878		529		320		249		414		857		269		239		490		77
Oregon	568,208		9,485		5,509		3,619		673		353		127		603		783		452		629		354		3
Pennsylvania	1,771,395		13,091		7,993		4,587		694		449		405		602		1,270		671		496		452		60
Rhode Island	142,854		15,172		9,405	7	5,376	7	1,567	7	534	7	214	7	740	7	1,199	7	587	7	535	7	386	7	6
See notes at end of table.

Table 3. Student membership and current expenditures per pupil for public elementary and secondary education, by function, subfunction, and state or jurisdiction: Fiscal year 2012—Continued

				Current expenditures1 per pupil
								Support services2
State or jurisdiction		Fall 2011 student membership3		Total		Instruction		Total support services		Student support services4		Instruction- al staff support		General adminis- tration		School adminis- tration		Operations and maintenance		Student trans- portation		Other support services		Food services		Enterprise operations5
United States6		49,414,846		$10,667	7	$6,495	7	$3,721	7	$594	7	$495	7	$214	7	$585	7	$1,008	7	$464	7	$361	7	$429	7	$22
South Carolina		727,186		9,077		5,148		3,416		677		548		98		549		868		373		304		487		25
South Dakota		128,016		8,593		5,053		3,014		470		344		287		419		870		321		304		473		53
Tennessee		999,693		8,354		5,194		2,714		360		523		176		478		715		313		150		445		0
Texas		5,000,470		8,213		4,850		2,890		399		411		124		466		909		237		344		473		0
Utah		586,860		6,441		4,101		1,949		251		261		76		400		586		205		169		363		28
Vermont		89,908		16,651		10,434		5,746		1,278		702		341		1,079		1,390		548		408		460		12
Virginia		1,257,883		10,656		6,458		3,772		519		707		165		616		1,019		577		168		424		2
Washington		1,045,453		9,617	7	5,609	7	3,561		832		365		179		557		865		397		366		332		115
West Virginia		282,870		11,579	7	6,786	7	4,140	7	551	7	479	7	230	7	616	7	1,201	7	862	7	201	7	653		0
Wisconsin		863,949		11,233	7	6,748	7	4,058	7	535	7	530	7	313	7	552	7	1,027	7	486	7	615	7	427		#
Wyoming		89,581		15,988		9,460		6,034		934		978		332		861		1,538		771		619		485		10
Other jurisdictions
American Samoa		—		—		—		—		—		—		—		—		—		—		—		—		—
Guam		31,243		9,300		4,576		4,359		835		155		56		539		1,502		180		1,092		365		0
Commonwealth of the
Northern Mariana Islands		11,011		6,246		2,696		2,707		599		501		228		492		416		277		194		844		0
Puerto Rico		452,740		7,403		3,266		3,086		499		374		124		345		687		296		763		1,050		0
U.S. Virgin Islands		15,711		11,669		6,092		4,873		916		329		461		594		827		448		1,298		681		23
— Not available. Data are missing for American Samoa because they did not report student membership.
# Rounds to zero.
1Current expenditures include 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.
2Support services is an expenditure function divided into seven subfunctions: student support services, instructional staff support, general administration, school administration, operations and maintenance, student transportation, and other support services.
3The student membership variable is derived from the State Nonfiscal Survey. 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 11 NPEFS survey. NCES edited student membership for Illinois and Wisconsin by excluding students from districts where all associated schools are charter schools.
4Student support services include attendance and social work, guidance, health, psychological services, speech pathology, audiology, and other student support services.
5Enterprise operations include operations that are operated as a business and receipts from the operation are expected to fund the enterprise (e.g., school bookstores and certain after school activities).
6U.S. totals include the 50 states and the District of Columbia.
7Value affected by redistribution of reported expenditure values to correct for missing data items, and/or to distribute state direct support expenditures.
NOTE: Detail may not sum to totals because of rounding.
SOURCE: U.S. Department of Education, National Center for Education Statistics, “National Public Education Financial Survey,” fiscal year 2012, Provisional Version 1a; U.S. Department of Education, National Center for Education Statistics, “School Year State Nonfiscal Survey of Public Elementary/Secondary Education,” 2011–12, Version 1a.

1 Function is defined as a category of expenditure defining the activity supported by the service or commodity bought. Object is defined as a category of expenditure defining the service or commodity bought. The expenditure functions include instruction, instructional staff support services, pupil support services, general administration, school administration, operations and maintenance, student transportation, other support services (such as business services), food services, enterprise operations, and total current expenditures. Objects reported within a function include salaries, employee benefits, purchased services, supplies, and equipment.

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 2012).

3 “Department of Education, Submission of Data by State Educational Agencies; Submission Dates for State Revenue and Expenditures Reports for Fiscal Year (FY) 2014, Revisions to Those Reports, and Revisions to Prior Fiscal Year Reports.” 80 Federal Register 15 (23 January 2015) pp. 3577-78.