NPEFS 2016-2018: Common Core of Data (CCD) National Public Education Financial Survey

NPEFS 2016-2018: Common Core of Data (CCD) National Public Education Financial Survey

Appendix B 1-3 NPEFS FY 2016-2018 Instruments

NPEFS 2016-2018: Common Core of Data (CCD) National Public Education Financial Survey

OMB: 1850-0067

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NPEFS 2016-2018: Common Core of Data (CCD) National Public Education Financial Survey


Appendix B 1-3

Survey Items


B.1. Survey Form

B.2. Data Plan

B.3. NPEFS Reporting Instruction Manual





OMB# 1850-0067 v.14






National Center for Education Statistics (NCES)







Revised October 27, 2016




Appendix B.1


ED Form 2447

OMB Number 1850-0067



U.S. DEPARTMENT OF EDUCATION

NATIONAL CENTER FOR EDUCATION STATISTICS


THE NATIONAL PUBLIC EDUCATION FINANCIAL SURVEY


Fiscal Year 2016





NAME OF STATE

NAME OF PERSON PREPARING THIS REPORT

TELEPHONE NUMBER

(Include area code, extension)






RETURN COMPLETED FORM TO:


U.S. Census Bureau

ATTN: Economic Reimbursable Surveys 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 95 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, suggestions for improving this survey, or if you have comments or concerns regarding the status of your individual survey, write directly to: National Public Education Financial Survey (NPEFS), National Center for Education Statistics, 550 12th St., SW, 4th floor, Washington, DC 20202.






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 reporting under section 153(a)(1)(I) of the Education Sciences Reform Act of 2002, 20 U.S.C. 9543(a)(1)(I) and the Elementary and Secondary Education Act of 1965, as amended (ESEA) (20 U.S.C. 6301 et. seq.)

TYPE/PRINT NAME OF AUTHORIZED OFFICIAL

SIGNATURE OF AUTHORIZED OFFICIAL



TITLE




SECTION 1

 

PUBLIC ELEMENTARY AND SECONDARY EDUCATION REVENUES FROM ALL SOURCES

 


 

 

REVENUE FROM LOCAL SOURCES (1000)

Item Code

Current Amount

Flag

a. Property Tax (1110)

R1A

 

 

b. Non-Property Tax (1120-1190)

R1B

 

 

c. Other Local Government Units Property Tax (1210)

R1C

 

 

d. Other Local Government Units Non-Property Tax (1220-1290)

R1D

 

 

e. Tuition from Individuals (1310)

R1E

 

 

f. Tuition from other LEAs within the State (1321)

R1F

 

 

g. Transportation Fees from Individuals (1410)

R1G

 

 

h. Transportation Fees from other LEAs within the State (1421)

R1H

 

 

i. Earnings on Investments (1500-1540; not 1532)

R1I

 

 

j. Food Services (excluding federal reimbursements) (1600-1650)

R1J

 

 

k. District Activities (1700-1790)

R1K

 

 

l. Other Revenue from Local Sources
(1320-1350, 1420-1440, 1800, 1900-1990; not 1321, 1421,1940, 1970)

R1L

 

 

m. Textbook Revenues (1940)

R1M

 

 

n. Summer School Revenues (1312)

R1N

 

 

LOCAL SOURCES OF REVENUE SUBTOTAL (1000)
[Sum a-e, g, i-n.]

STR1

 

 



 

 

REVENUE FROM INTERMEDIATE SOURCES (2000)

R2

 

 



 

 

REVENUE FROM STATE SOURCES (3000)

R3

 

 





REVENUE FROM FEDERAL SOURCES (4000)




a. Grants-in-Aid Direct from the Federal Government (4100,4300)

R4A

 

 

b. Grants-in-Aid from the Federal Government through the State (4200,4500)

R4B

 

 

c. Grants-in-Aid from the Federal Government through Other Intermediate Agencies (4700)

R4C

 

 

d. Other Revenue from Federal Sources (4800,4900)

R4D

 

 

FEDERAL SOURCES OF REVENUE SUBTOTAL (4000) [Sum a-d]

STR4

 

 



 

 

OTHER SOURCES OF REVENUE (5000, 6000)

R5

 

 

 


 

 

TOTAL REVENUE

TR

 

 

 


 

 

SECTION 2

 

PUBLIC ELEMENTARY AND SECONDARY EDUCATION EXPENDITURES

 


 

 

INSTRUCTION (1000)

Item Code

Current Amount

Flag

1. Salaries (100)

E11

 

 

2. Employee Benefits (200)

E12

 

 

3. Purchased Services (300-500; exclude 560)

E13

 

 

4. Tuition and Voucher Payments Outside the State, to Private Schools, Individuals, and Other (562,563,566,568,569)

E14

 

 

5. Tuition and Voucher Payments to Other LEAs and Charter Schools within the State (561, 564, 567)

E15

 

 

6. Supplies (600)

E16

 

 

7. Property (700)

E17

 

 

8. Other (810, 890)

E18

 

 

INSTRUCTION EXPENDITURES SUBTOTAL (1000)
[Sum 1-4, 6, & 8 only.]

STE1

 

 

 




INSTRUCTION, continued (1000)








SPECIAL EXHIBIT ITEMS




1. Salaries Paid to Teachers in Regular Education Programs
(Objects 111 and 113; Program #100)

E11a

 

 

2. Salaries Paid to Special Education Teachers
(Object 111 and 113; Program #200)

E11b

 

 

3. Salaries Paid to Vocational Education Teachers
(Object 111 and 113; Program #300)

E11c

 

 

4. Salaries Paid to Teachers in Other Programs Providing Instruction to Students Grades Prekindergarten Through Grade 12 and Ungraded students
(Objects 111 and 113; Programs #400 and #900)

E11d

 

 

Textbook Expenditures for Classroom Instruction (Function 1000, Object 640)

E2

 

 

 


 

 

SECTION 3A

 

SUPPORT SERVICES (2000)








SUPPORT SERVICES, STUDENTS (2100)

Item Code

Current Amount

Flag

1. Salaries (100)

E212

 

 

2. Employee Benefits (200)

E222

 

 

3. Purchased Services (300-500)

E232

 

 

4. Supplies (600)

E242

 

 

5. Property (700)

E252

 

 

6. Other (810, 890)

E262

 

 

SUPPORT SERVICES STUDENTS EXPENDITURES SUBTOTAL (2100)
[Sum 1-4 & 6 only.]

STE22

 

 





SUPPORT SERVICES, INSTRUCTION (2200)




1. Salaries (100)

E213

 

 

2. Employee Benefits (200)

E223

 

 

3. Purchased Services (300-500)

E233

 

 

4. Supplies (600)

E243

 

 

5. Property (700)

E253

 

 

6. Other (810, 890)

E263

 

 

SUPPORT SERVICES INSTRUCTION EXPENDITURES SUBTOTAL (2200) [Sum 1-4 & 6 only.]

STE23

 

 





SUPPORT SERVICES, GENERAL ADMINISTRATION (2300)




1. Salaries (100)

E214

 

 

2. Employee Benefits (200)

E224

 

 

3. Purchased Services (300-500)

E234

 

 

4. Supplies (600)

E244

 

 

5. Property (700)

E254

 

 

6. Other (810, 890)

E264

 

 

SUPPORT SERVICES GENERAL ADMINISTRATION EXPENDITURES SUBTOTAL (2300) [Sum 1-4 & 6 only.]

STE24

 

 





SUPPORT SERVICES, SCHOOL ADMINISTRATION (2400)




1. Salaries (100)

E215

 

 

2. Employee Benefits (200)

E225

 

 

3. Purchased Services (300-500)

E235

 

 

4. Supplies (600)

E245

 

 

5. Property (700)

E255

 

 

6. Other (810, 890)

E265

 

 

SUPPORT SERVICES SCHOOL ADMINISTRATION EXPENDITURES SUBTOTAL (2400) [Sum 1-4 & 6 only.]

STE25

 

 

 


 

 

SECTION 3B

 

SUPPORT SERVICES, OPERATIONS AND MAINTENANCE (2600)

Item Code

Current Amount

Flag

1. Salaries (100)

E216

 

 

2. Employee Benefits (200)

E226

 

 

3. Purchased Services (300-500)

E236

 

 

4. Supplies (600)

E246

 

 

5. Property (700)

E256

 

 

6. Other (810, 890)

E266

 

 

SUPPORT SERVICES OPERATIONS AND MAINTENANCE EXPENDITURES SUBTOTAL (2600) [Sum 1-4 & 6 only.]

STE26

 

 

 




SUPPORT SERVICES, STUDENT TRANSPORTATION (2700)




1. Salaries (100)

E217

 

 

2. Employee benefits (200)

E227

 

 

3. Purchased Services (300-500)

E237

 

 

4. Supplies (600)

E247

 

 

5. Property (700)

E257

 

 

6. Other (810, 890)

E267

 

 

SUPPORT SERVICES STUDENT TRANSPORTATION EXPENDITURES SUBTOTAL (2700) [Sum 1-4 & 6 only.]

STE27

 

 





SUPPORT SERVICES, OTHER SUPPORT SERVICES (2500, 2900)




1. Salaries (100)

E218

 

 

2. Employee Benefits (200)

E228

 

 

3. Purchased Services (300-500)

E238

 

 

4. Supplies (600)

E248

 

 

5. Property (700)

E258

 

 

6. Other (810, 890)

E268

 

 

SUPPORT SERVICES OTHER SUPPORT SERVICES EXPENDITURES SUBTOTAL (2500, 2900) [Sum 1-4 & 6 only.]

STE28

 

 

 




ALL SUPPORT SERVICES TOTAL BY OBJECT (100, 200, etc.) (calculated)




1. Salaries (100)

TE21

 

 

2. Employee Benefits (200)

TE22

 

 

3. Purchased Services (300-500)

TE23

 

 

4. Supplies (600)

TE24

 

 

5. Property (700)

TE25

 

 

6. Other (810, 890)

TE26

 

 

ALL SUPPORT SERVICES TOTAL BY OBJECT EXPENDITURES SUBTOTAL (2100-2900) [Sum 1-4 & 6 only.]

STE2T

 

 



 

 

SECTION 4

 

OPERATION OF NON-INSTRUCTIONAL SERVICES (3000)








FOOD SERVICES OPERATIONS (3100)

Item Code

Current Amount

Flag

1. Salaries (100)

E3A11

 

 

2. Employee Benefits (200)

E3A12

 

 

3. Purchased Services (300-500)

E3A13

 

 

4. Supplies (600)

E3A14

 

 

5. Property (700)

E3A2

 

 

6. Other (810, 890)

E3A16

 

 

OPERATION OF NON-INSTRUCTIONAL FOOD SERVICES EXPENDITURES SUBTOTAL (3100); [Sum 1-4 & 6 only.]

E3A1

 

 

 




ENTERPRISE OPERATIONS (3200)




1. Salaries (100)

E3B11

 

 

2. Employee Benefits (200)

E3B12

 

 

3. Purchased Services (300-500)

E3B13

 

 

4. Supplies (600)

E3B14

 

 

5. Property (700)

E3B2

 

 

6. Other (810, 890)

E3B16

 

 

OPERATION OF NON-INSTRUCTIONAL ENTERPRISE OPERATIONS SERVICES EXPENDITURES SUBTOTAL (3200) [Sum 1-4 & 6 only.]

E3B1

 

 



 

 

SECTION 5

 

DIRECT PROGRAM SUPPORT

Item Code

Current Amount

Flag

a1. Textbooks for Public School Children

E4A1

 

 

a2. Textbooks; Property (700) only

E4A2

 

 

b1. Transportation for Public School Children

E4B1

 

 

b2. Transportation; Property (700) only

E4B2

 

 

c1. Employee Benefits for Public School Employees

E4C1

 

 

c2. Employee Benefits; Property (700) only

E4C2

 

 

d.  Direct Program Support for Private School Students

E4D

 

 

e1.  Other Direct Program Support for Public School Students

E4E1

 

 

e2.  Other Direct Program Support for Public School Students; Property (700) only

E4E2

 

 

DIRECT PROGRAM SUPPORT EXPENDITURES SUBTOTAL
[Sum a1,b1,c1, and e1.]

STE4

 

 

 

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).

TE5

 

 

 

SECTION 6

 

FACILITIES ACQUISITION & CONSTRUCTION SERVICES (4000)

Item Code

Current Amount

Flag

1. Non-Property Expenditures (Construction) (4100-4900)

E61

 

 

2. Property Expenditures [Include Land and Improvements (710), Land and Existing Buildings (720), and Infrastructure (740).]

E62

 

 

3. Equipment (730)

E63

 

 





OTHER USES (5000) - Include debt service payments (principal and interest).








DEBT SERVICE (5100)




1. Interest (832)

E7A1

 

 

2. Redemption of Principal (831)

E7A2

 

 

OTHER USES SUBTOTAL (5000)

STE7

 

 



 

 

COMMUNITY SERVICES (3300)

 

 

 

1. Non-Property (Objects 100-600, 800)

E81

 

 

2. Property (700)

E82

 

 





DIRECT COST PROGRAMS




a. Non-Public School Programs (Program #500)

E9A

 

 

b. Adult Education (Program #600)

E9B

 

 

c. Community/Junior College (Object 565, Program #700)

E9C

 

 

d. Other

E9D

 

 

d1. Direct Cost Programs; Property (700)

E91

 

 

DIRECT COST PROGRAMS SUBTOTAL
[Exclude Property (700).]

STE9

 

 



 

 

PROPERTY (700)

TE10

 

 



 

 

TOTAL EXPENDITURES FOR EDUCATION
[Sum Current Expenditures, F.A.C.S., Non-Property Expenditures, Community Services, Direct Cost Programs, and Property. Exclude Other Uses.]

TE11

 

 



 

 

SECTION 7

 

EXCLUSIONS FROM CURRENT EXPENDITURES FOR STATE PER PUPIL EXPENDITURE (SPPE)

Item Code

Current Amount

Flag

a. Tuition from Individuals (1310)

X12A

 

 

b. Transportation Fees from Individuals (1410)

X12B

 

 

c. Title I Expenditures
[Expenditures under Title I of the Elementary and Secondary Education Act of 1965, as amended (ESEA). DO NOT simply restate revenues received. This item is to contain expenditures.]

X12C

 

 

d. Title I Carryover Expenditures

X12D

 

 

e. Title V, Part A Expenditures
[Expenditures under Title V, Part A of the ESEA, as amended.

DO NOT simply restate revenues received. This item is to contain expenditures.]

X12E

 

 

f. Title V, Part A Carryover Expenditures

X12F

 

 

g. Food Services Revenues (excluding federal reimbursements (1600-1650)

X12G

 

 

h. District Activities Revenues (1700-1790)

X12H

 

 

i. Textbook Revenues (1940)

X12I

 

 

j. Summer School Revenues (1312)

X12J

 

 

TOTAL EXCLUSIONS [Sum a-j.]

TX12

 

 

 


 

 

NET CURRENT EXPENDITURES

[Subtract Total Exclusions from Current Expenditures, as defined in in the Elementary and Secondary Education Act of 1965, as amended (ESEA) (20 U.S.C. 7801(12)).]

NCE13

 

 





AVERAGE DAILY ATTENDANCE (ADA)




a. ADA as defined by state law

A14A

 

 

b. ADA as defined by NCES

A14B

 

 



 

 

STATE PER PUPIL EXPENDITURE

PPE15

 

 





CURRENT EXPENDITURES BY FUND TYPE

 

 

 

Current Expenditures Paid from State and Local Funds (including federal funds intended to replace local tax revenues) [Objects 100-600, 810, 820, and 890 for functions 1000, 2000, 3100, and 3200 paid from state and local funds combined, plus federal funds intended to replace local tax revenues, which may not include funds received from private sources.]

CE1

 

 

Current Expenditures Paid from Federal Funds [Objects 100-600, 810, 820, and 890 for functions 1000, 2000, 3100, and 3200 paid from federal funds (excluding federal funds intended to replace local tax revenues) only.]

CE2

 

 







Appendix B.2


National Public Education Financial Survey (NPEFS)

Fiscal Year 2016 Fiscal Data Plan

February 2, 2017

10/11/2016


Direct Program Support / State Payments on Behalf of the Local Education Agency (LEA)


Note: Both NPEFS and the School District Finance (F-33) survey use your responses to questions 1-4 below to analyze and process the Direct Program Support/State Payments on Behalf of the LEA sections of the surveys. It is critical that these questions be completed as accurately as possible so that state expenditures on behalf of LEAs are reflected correctly on NPEFS and F-33.


In some instances, the amounts requested in question 4 are missing in the fiscal data plan, yet are included within the Direct Program Support section of NPEFS. If applicable to your state, the amounts reported in question 4 below should match the amounts reported within the Direct Program Support section of NPEFS unless the Direct Program Support amounts have been functionalized within the survey. If the amounts have been functionalized, then Direct Program Support payments will still need to be broken out and reported separately under question 4.

  1. In your state, do LEAs receive funds from the state classified as Direct Program Support (NPEFS)/State Payments on Behalf of the LEA (F-33)?

Yes


No (Please go to question 5.)


  1. Are these amounts reported in NPEFS?

Yes


No (Please go to question 3.)


2a. If yes, where are these amounts reported in NPEFS? (Check all that apply.)

Revenues


Expenditures


  1. How are these amounts reported in F-33?

Amounts are reported in F-33 at the school district level


Amounts are reported in F-33 as state totals


Amounts are reported only in the fiscal data plan, not F-33

Amounts are not reported in F-33 or in the fiscal data plan



  1. Please provide the TOTAL Direct Program Support/State Payments on Behalf of the LEA amounts in your state (include all amounts, even those reported under their appropriate functions).

4a. Textbooks for Public School Students

1. Non-Property $ ___________

2. Property Only $ ___________


4b. Transportation for Public School Students

1. Non-Property $ ___________

2. Property Only $ ___________


4c. Employee Benefits for Public School Employees

1. Non-Property $ ___________

2. Property Only $ ___________


4d. If you are reporting Direct Program Support/State Payments on Behalf of the LEA expenditures for Employee Benefits, please indicate the general categories of employee benefits these expenditures support: (Check all that apply.)

Retirement

Health Insurance

Other (Please specify.) _______________________________________


4e. Direct Program Support for Private School Students

1. Non-Property $ ___________

2. Property Only $ ___________


4f. Other Direct Program Support for Public School Students

1. Non-Property $ ___________

If applicable, please specify program name(s) ______________


2. Property Only $ ___________

If applicable, please specify program name(s) ______________


Potential Exhibit Items


Note: In an effort to ensure consistent and accurate data products, NPEFS would like to know the ability to collect at the state level some of the data you provide to the School District Finance (F-33) Survey. We will use your responses to questions 5 - 6 below in determining the future addition of these items to the NPEFS survey.


  1. Please indicate your state’s ability to report the following data: (Check all that apply.)

Utilities and Energy Services (objects 410, 620, function 2600)


Technology-related supplies and purchased services (objects 351, 352, 432, 443, 530, 650 – ALL functions)


Technology-related equipment (objects 734, 735 – ALL functions)


Unable to report any of the above


Pension Data


  1. Please indicate your ability to report the following data: (Check all that apply.)

Actuarially Determined Annual Required Contributions


Accrued Annual Requirement Contribution Liability


Actuarial Value of Pension Plan Assets


Unable to report any of the above


Prekindergarten (PK) Data


  1. Please indicate below if finance data (local, state, and federal sources) for PK students are included in NPEFS and F-33 data for fiscal year 2016: (Check all that apply.)

Included in FY 2016 NPEFS

Included in FY 2016 F-33

Not included in NPEFS or F-33

Finance Data for School Districts with Charter Schools


  1. Please indicate below if your state reports finance data for any of the following types of school districts: (Check all that apply.)

School districts where all associated schools are charter schools

School districts where all associated schools are noncharter schools (Please go to question 9.)

School districts where some associated schools are charter schools and some are noncharter schools

Other (Please explain.) _______________________________________________________________________________________________________________________________.

8a. Please indicate below if finance data for charter schools is included in NPEFS and F-33 data for fiscal year 2016: (Check all that apply.)

Included in FY 2016 NPEFS

Included in FY 2016 F-33

Not included in NPEFS or F-33 (Please go to question 9.)

8b. Are expenditures for charter schools included within your reporting of NPEFS Current Expenditures for fiscal years 2016? (Check all that apply.)

Yes, included in FY 2016 NPEFS data reported includes all revenues and expenditures from both government and private sources.

  • No, not included (Please Explain)

______________________________________________________________________________ ______________________________________________________________________________

8c. Please indicate below whether the finance data you receive and report for charter schools contains data on all revenues and expenditures for charter schools, or only revenue and expenditures from government sources.

Data reported includes all revenues and expenditures from both government and private sources.

Data reported includes revenues and expenditures from private sources but not from government sources.

Data reported includes revenues and expenditures only from government services.

NPEFS Average Daily Attendance (ADA)


  1. When calculating ADA on the NPEFS survey, do you include summer school attendance?

Yes

No (Please go to question 10.)

9a. If yes, what weight or adjustment do you use on summer school attendance when adding it into the state ADA?__________________________________________

Note: If your state calculates ADA based on state statutes defining ADA, NCES requests that you submit the statutory citation documenting how ADA is defined in your state.



  1. Is the ADA your state reported on NPEFS calculated based on state statute definition?

Yes


No, ADA is calculated based on NCES definition. (Please go to question 11.)


10a. If yes, are you submitting your state statutory citation (documenting how ADA is defined) with your NPEFS submission?

Yes

No


  1. Is the ADA your state reported on NPEFS calculated using a multiplier to convert Average Daily Membership (ADM) to ADA?

Yes, please provide multiplier used. _____________________________

No

School-Level Finance Data


12. 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.

Yes, however the state only has the data for some schools.

No, state does not maintain school-level finance data. (Please go to question 13.)

12a. If you make school-level financial data available on your website, please provide the URL: _______________________________

12b. If your state currently tracks expenditures at the school-level, please indicate the types of expenditures collected. (Check all that apply.)

Personnel expenditures

Nonpersonnel expenditures

12c. If your state currently tracks personnel expenditures at the school-level, please indicate the types of expenditures collected. (Check all that apply.)

Expenditures for instructional staff

Expenditures for instructional aides

Expenditures for teacher salaries

Expenditures for support staff

Expenditures for other school-level personnel

12d. If your state currently tracks nonpersonnel expenditures at the school-level, please indicate the types of expenditures collected. (Check all that apply.)

Technology-related supplies and purchased services

Nontechnology-related supplies and purchased services

Technology-related equipment

Technology software

Textbooks and periodicals

Instructional staff support

Improvement of instruction, such as professional development

Library and media services

12e. If your state currently tracks personnel or nonpersonnel expenditures at the school-level, has your state’s uniform chart of accounts been adjusted to include school-level codes?

Yes

No

Virtual Schools

Note: For the purposes of this question, a “virtual school” is a public elementary-secondary (PK-12) school that only offers instruction in which students and teachers are separated by time and/or location, and interaction occurs via computers and/or telecommunications technologies. A virtual school generally does not have a physical facility that allows students to attend classes on site.


13. Does your state have virtual schools?

Yes (Please go to question 13a.)

No

13a. If yes, are finance data for these virtual schools included in your state’s NPEFS and F-33 data submissions?

Included in FY 2016 NPEFS

Included in FY 2016 F-33

Not included in FY 2016 NPEFS or F-33

13b. What type of district are the finance data for expenditures of virtual schools reported as

Regular school district

Separate education agency

Revenues from Private Sources

Note: Revenues from private sources include contributions and donations made by private organizations. These organizations include but are not limited to, educational foundations, PTA/PTO organizations campus booster clubs, and private individuals.


14. Does your state report revenues from private sources?

Yes (Please go to question 14a.)

No

14a. If your state currently tracks revenues from private sources, please indicate where these data are reported on NPEFS. (Check all that apply.)

Transportation fees from Individuals (R1G)

Other Revenue from Local Sources (R1L)

Other Sources of Revenues (R5)

14b. Please indicate which donors are excluded from your revenue reporting:

Private Foundations

Non-profit Organizations

PTA/PTO Organizations

Campus Booster Clubs

Private Individuals











Appendix B.3





National Public Education Financial Survey (NPEFS)

Reporting Instructions





Completing the NPEFS Survey

To complete the NPEFS survey and ensure that the data are complete and accurate please review the instructions below.

  1. Rounding

Round all numbers to the nearest whole dollar before entering them on the survey. Any value of 0.5 and above should be rounded up, while any value below

0.5 should be rounded down. Examine one significant digit after the decimal point. For example,

1.50 would be treated as 2, while 1.49 would be treated as 1.

  1. Flags for Missing, Not Applicable, and Zero data

Within the NPEFS web application, all cells are initially set to zero. When a revenue or expenditure has a reported value of zero, respondents should select the appropriate flag in the flag field drop-down box to identify the data item(s) as missing (M), not applicable (N), or true zero (Z).

    • Missing – Revenue was received or an expenditure occurred, but the value of that transaction is missing;

    • Not Applicable – Data item is not applicable for the state. State historically does not have an amount to report for the data item; or

    • True Zero – No revenue was received or expenditure made for the fiscal year, which makes the item a true zero amount.

For missing data, please indicate in the comment box (on the web collection site) when the data will become available, or if data for this item are included in another reported item, or any other information that explains why the data are missing.

  1. Check all subtotals and totals prior to submitting NPEFS data to NCES.

The most common errors made in completing the survey are mistakes in adding up the subtotals to determine the correct totals. The web form has calculated totals for each subtotal and total field. A message will appear in a dialogue box if an addition error is made. These errors are designated in the web editing system as “must fix.” You will not be able to submit your NPEFS data until you have made corrections to all “must fix” errors.

  1. Compare the fiscal data for the current year with fiscal data from the previous year.

Large differences may indicate errors such as “double counting” (e.g., placing an item under “Support Services” when it has already been included in “Instruction”) or failure to include an expenditure object (e.g. salaries) in a total.

Dramatic changes in revenues or expenditures may mean that some LEAs have been erroneously included or excluded, or that a change to a states chart of accounts has meant reclassifying some revenue or expenditure items. Dramatic changes in average daily attendance may indicate double counting of students, or missing schools or school districts from the attendance calculation.

  1. Make certain that the survey is signed or an electronic confirmation is supplied by the “authorized state official.”

NCES requests that the authorizer be a fiscal official at the highest level in the SEA (e.g., Assistant Commissioner for Finance, Assistant Commissioner for Research). The individual designated as the “authorized state official” must be approved, in writing, by the Chief State School Officer (CSSO).

In the NPEFS web application or the designated boxes on the cover sheet of the paper form, provide the contact information for the person preparing the report. Also, provide the name, title, and signature of the “authorized state official” that must certify the accuracy of the fiscal submission. The authorizing official will need to provide authorization for both the current year submission and for the prior year reported data if revised data is submitted. For further instructions on how to electronically authorize NPEFS please review the NPEFS Web Instructions.

  1. Record keeping requirements

Retain documentation of survey preparation. Each state education agency must retain copies of completed fiscal survey forms and all documentation on the preparation of SPPE data for at least three years (as required by the U.S. Department of Education's regulations at 34 CFR 80.42). This documentation includes all finance and program records, supporting documents (such as worksheets and spreadsheets), statistical records, SEA publications, internal guidelines and control document, and any other records that are pertinent to program regulations or grant agreements.

  1. Report finance data for all charter schools

NPEFS attempts to collect finance data for all charter schools. If SEAs do not report finance data for charter schools, the missing charter schools will be noted as missing in the published file documentation.

NOTE: missing finance for any schools (including charter schools) or school districts could potentially affect federal education funding derived from this data.

DATA ITEM DEFINITIONS REVENUES

Section 1 – FROM LOCAL SOURCES

  1. Property Tax (1110; R1A). These are “ad valorem” taxes levied by an LEA on the assessed value of real property (e.g., dwellings and commercial property) and personal property (e.g., automobiles, boats) located within the LEA. However, penalties and interest are reported under non-property tax (R1B) below. DO NOT report property taxes that go to dependent school districts here; report them in NPEFS item code (R1C) Other Local Government Units – Property Tax. State education agencies should instruct LEAs filing comprehensive annual financial reports (CAFRs) to include property taxes billed within the school year and collected within 60 days of the close of the school year.

  2. Non-property Tax (1120-1190; R1B). These taxes include sales and use taxes (R1B) imposed upon the sale and consumption of goods and services; income taxes (1130) levied on individuals, corporations, and unincorporated businesses; penalties and interest (1140) on late and delinquent taxes; and “other taxes,” such as, revenue raised through licenses and permits. DO NOT include non-property taxes that go to dependent school districts; report them in (R1D).

  3. Other Local Government Units – Property Tax (1210; R1C). This category is used to report property taxes raised by a unit of government for use by a dependent school district. DO NOT include penalties and interest here.

  4. Other Local Government Units—Non-

property Tax (1220-1290; R1D). This category is used to report non-property taxes raised by a governmental unit for use by a dependent school district. These taxes include sales and use taxes (1220); income taxes (1230) on individuals, corporations, and unincorporated businesses; penalties and interest (1240) on late or delinquent taxes; revenue in lieu of taxes (1280); and “other taxes” (1290).

  1. Tuition from Individuals (1310; R1E). Tuition paid by an individual to attend school in an LEA other than the one in which he or she resides.

  2. Tuition from Other LEAs Within the State (1321; R1F). Tuition from one LEA to another within the same state for educating students (e.g., an LEA receives tuition from another LEA to provide a special program for a student that is not available in the LEA where the student resides). (NOTE: Tuition from LEAs outside the state should be reported in Other Revenue from Local Sources.)

  3. Transportation Fees from Individuals (1410; R1G ). Fees paid by students to be transported to school. Such students usually reside outside the zone of free public school busing established by a school district. Fees paid by students for transportation on school field trips should also be included.

  4. Transportation Fees from Other LEAs Within the State (1421; R1H). Transportation fees received from another LEA within a state for transporting students. NOTE: Transportation fees from other LEAs outside the state (1430) and from “other sources” (1440) are included in Other Revenues from Local Sources (R1L) in Section 1 of the survey.

  5. Earnings on Investments (1500-1540 exclude 1532; R1I). Include interest (1510) and dividends (1520) on investments; gains or losses from the sale of stocks or bonds (1530) (gains from the sale of U.S. treasury bills represent interest income and should be recorded under 1510); and earnings from investments in real property (1540), including rentals and use charges. Unrealized gains or losses on investments (1532) should not be included in the data reported on NPEFS survey.

  6. Food Services (excluding federal reimbursements) (1600-1650; R1J). Include revenue from the daily sales of

school lunch, breakfast, and milk programs to students and staff. These programs are considered reimbursable by the U.S. Department of Agriculture. These programs include the National School Lunch Program (1611), the School Breakfast Program (1612), and the Special Milk Program (1613).

  1. District Activities (1700-1790; R1K). Revenue from cocurricular and extracurricular activities controlled and administered by school districts. These include:

    • Admissions fees (1710);

    • Fees from school-sponsored activities such as concerts or football games;

    • Fees from student- sponsored bookstores (1720);

    • Dues and fees (1730);

    • Fees for student membership in school clubs and organizations fees (1740);

    • Fees for goods and services such as towels, lockers, and equipment; and “other student activity income” (1790);

    • Student transportation fees are reported in the appropriate account under Transportation Fees (1410).

Only revenues that are under the control of LEAs should be reported here. Those revenues that belong to the students do not need to be reported, as long as the expenditures from those funds are not reported on NPEFS.

  1. Other Revenue from Local Sources (1320- 1350, 1420-1440, 1800, 1900-1990 – except 1321, 1421, 1940, and 1970; R1L). This category includes revenue from local sources not included in earlier accounts. These revenues include:

    • Tuition from other government sources besides school districts (1322);

    • Tuition from other LEAs outside the state (1330);

    • Tuition from other sources (1340);

    • Transportation fees from other government sources besides school districts (1422);

    • Transportation fees from other LEAs outside the state (1430);

    • Transportation fees from other

sources (1440);

      • Revenues from community services activities (1800), operated by an LEA as a community service (e.g., swimming pool, child care program);

      • Revenues from the rental (1910) of real or personal property owned by the school (however, the rental of property held for income purposes (1540) should be reported under Earnings on Investment);

      • Contributions and donations (1920) from private philanthropic foundations, organizations or individuals;

      • Gains or losses on the sale of fixed assets of proprietary funds (1930) (gains or losses on the sale of nonproprietary funds (5300) should be reported outside of local revenues as Other Sources of Revenue);

      • Revenue from services provided to other LEAs (1950);

      • Revenue from services provided to other local governmental units (1960);

      • Refund of prior year’s expenditures (1980);

      • Miscellaneous local revenue not reported elsewhere (1990).

  1. Textbook Revenues (1940; R1M). Revenue from the sale (1941) and rental (1942) of textbooks.

  2. Summer School Revenues (R1N). Include tuition, fees, and charges paid by students to attend summer school programs (1312).

FROM INTERMEDIATE SOURCES (2000; R2)

Unrestricted Grants-in-Aid (2100). Include grants from an intermediate unit to a local education agency that can be used, without restriction, for any legal purpose desired by the LEA.

Restricted Grants-in-Aid (2200). Include grants from an intermediate unit to a local education agency that must be used for a “categorical” or specific purpose.

Revenue in Lieu of Taxes (2800). Include commitments or payments made out of general

revenues by an intermediate unit to an LEA in lieu of taxes. The unit would have had to pay its property or other tax base been subject to taxation on the same basis as privately-owned property or other tax base. This revenue includes payments received in lieu of taxes on privately-owned property that is not subject to taxation on the same basis as other private property because of an action taken by the intermediate unit.

Revenue for, or on Behalf of, the LEA (2900). Include commitments or payments made by an intermediate unit for the benefit of an LEA including contributions of equipment and supplies. Such revenue includes payments made for, or on behalf of, an LEA by an intermediate unit to a pension fund for LEA employees.

FROM STATE SOURCES (3000; R3)

Unrestricted Grants-in-Aid (3100). State grants to a local education agency that can be used, without restriction, for any legal purpose desired by the LEA.

Restricted Grants-in-Aid (3200). State grants to an LEA that must be used for a “categorical” or specific purpose.

Revenue in Lieu of Taxes (3800). Commitments or payments made out of general revenues by a state to an LEA in lieu of taxes. The state would have had to pay had its property or other tax base been subject to taxation on the same basis as privately owned property. This revenue includes payments in lieu of taxes for privately owned property that is not subject to taxation on the same basis as other privately owned property because of action(s) taken by a state.

Revenue for, or on Behalf of, the LEA (3900). Include state commitments or payments for the benefit of an LEA and contributions of equipment and supplies. Such revenue includes payments made for, or on behalf, of an LEA by a state to a pension fund for LEA employees.

FROM FEDERAL SOURCES (4000)

  1. Grants-in-Aid Direct from the Federal Government – Unrestricted and Restricted (4100, 4300; R4A). Federal grants provided directly to a local education agency that can be used, without restriction, for any legal purpose desired by the LEA (4100). Federal grants provided directly to an LEA that must be used for a “categorical” or specific

purpose (4300).

  1. Grants-in-Aid from the Federal Government Through the State – Unrestricted and Restricted (4200, 4500; R4B). Federal grants provided to a local education agency through the state that can be used, without restriction, for any legal purpose desired by the LEA (4200). Federal grants provided to a local education agency through the state that must be used for a “categorical” or specific purpose (4500). Include Medicaid reimbursements here. Revenue received through the Title I program should be reported here.

  2. Grants-in-Aid from the Federal Government Through Other Intermediate Agencies (4700;R4C). Federal revenue provided to a local education agency through an intermediate unit.

  3. Other Revenue from Federal Sources (4800, 4900; R4D). Federal commitments or payments made out of general revenues to an LEA in lieu of taxes it would have had to pay had federal property or other tax base been subject to taxation by the LEA on the same basis as privately owned property or other tax base (4800). This revenue includes payments in lieu of taxes for privately owned property that is not subject to taxation on the same basis as other privately owned property because of action by the federal government. This category also includes other federal commitments or payments for the benefit of an LEA and contributions of equipment or supplies. Such revenue includes federal contributions of fixed assets and donations of food to an LEA (commodities) (4900).

OTHER SOURCES OF REVENUE (5000; R5)

Bond Sales (5100). Include revenue from the sale of bonds including bond principal (5110) and premium (5120). Accrued interest (5130) from the sale of bonds should be included only when state law permits.

Inter-fund Transfers (5200). Amounts available

from another fund that will not be repaid.

Proceeds from the Disposal of Real or Personal Property (5300). Proceeds from the disposal of school property or compensation for the loss of real or personal property. Report gains or losses on the disposal of property for proprietary or fiduciary funds (1930) under Other Revenue from Local Sources.

Loan Proceeds (5400). Proceeds from loans greater than 12 months.

Capital Lease Proceeds (5500). Proceeds from capital leases.

Other Long-Term Debt Proceeds (5600). Proceeds from other long-term debt instruments.

Capital Contributions (6100). Capital assets acquired as a result of a donation or bequest of an individual, estate, other government, a corporation or an affiliate organization.

Amortization of Premium on Issuance of Bonds (6200).

Special Items (6300). Transactions or events within the control of the school district administration that are either unusual in nature or infrequent in occurrence, for example: the sale or lease of mineral rights, the sale of infrastructure assets, or significant forgiveness of debt by a financial institution.

Extraordinary Items (6400). Transactions or events within the control of the school district administration that are either unusual in nature or infrequent in occurrence, for example: insurance proceeds to cover significant costs related to a natural disaster.

EXPENDITURES

Section 2 – INSTRUCTION (1000)

Instruction (1000). Total current operation expenditure for activities dealing with the interaction of teachers and students in the classroom, home, or hospital as well as co-curricular activities. Report amounts for activities of teachers and instructional aides or assistants engaged in regular instruction, special education, and vocational education programs. Include voucher payments directly to individuals in Tuition Payments Outside the State, to Private Schools, and Other (E14). Include textbooks for public school children in Supplies (E16). Exclude adult education programs (report in E9B).

Section 3A – SUPPORT SERVICES (2000)

Students (2100). Report expenditures for administrative, guidance, health, and logistical support that enhance instruction. Include attendance, social work, student accounting, counseling, student appraisal, information, record maintenance, and placement services. Also include medical, dental, nursing, psychological, and speech services.

Support Services (2200). Include expenditures for supervision of instruction service improvements, curriculum development, instructional staff training, academic assessment, and media, library, and instruction-related technology services.

General Administration (2300). Expenditure for board of education and executive administration (office of the superintendent) services.

School Administration (2400). Expenditure for activities concerned with overall administrative responsibility for a school. Include activities performed by the principal and office of the principal staff.

Section 3B – SUPPORT SERVICES (2000)

Operation and Maintenance (2600). Expenditure for buildings services (heating, electricity, air conditioning, property insurance), care and upkeep of grounds and equipment, vehicle operation and maintenance (other than student transportation vehicles), and security services.

Student Transportation (2700). Report expenditure for vehicle operation, monitoring riders, and vehicle servicing and maintenance.

Other Support Services (2500 and 2900). Include business support expenditures for fiscal services (budgeting, receiving and disbursing funds, payroll, internal auditing, and accounting), purchasing, warehousing, supply distribution, printing, publishing, and duplicating services.

Also include central support expenditures for planning, research and development, evaluation, information, management services, and expenditures for other support services not classified elsewhere in the 2000 series.

Section 4 –OPERATIONS OF NON- INSTRUCTIONAL SERVICES (3000)

Food Services (3100). Food Services operations are activities that provide food to students and staff in a school or LEA. Include expenditures for machinery and equipment such as ovens, dishwashers, and refrigerators.

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

Section 5 – DIRECT PROGRAM SUPPORT

Direct Program Support is not a function itself but cuts across all functions as it refers to expenditures made by state education agencies for, or on behalf of, local education agencies. State financial contributions to LEA employee retirement funds are an example of Direct Program Support. States that pay the employer's contribution to retirement funds often do so by transferring money directly from the state treasury to the state retirement fund for public employees. Because local school districts never actually receive these funds, LEAs do not include them in year-end financial audit reports to the SEA. State practices vary greatly in this area, and survey respondents must check with other state agencies to identify any expenditures for, or on behalf of, local education agencies.

Two figures are requested for each category:

    1. The sum of salaries, employee benefits, purchased services, supplies, and other current expenditures.

    2. Property, including furniture, fixtures, and equipment.

Property is a separate item because property is not a component of current expenditures.

If your state has Direct Program Support expenditures for activities other than textbooks (E4A), transportation (E4B), employee benefits (E4C), or private school students (E4D), record them under Other Direct Program Support for Public School Students (E4E).

NOTE: NCES would prefer that SEAs report D irect Program Support expenditures in the

appropriate function(s) and object(s) rather than here.

The term “current expenditures” means expenditures for free public education:

  1. “including expenditures for administration, instruction, attendance and health services, pupil transportation services, operation and maintenance of plant, fixed charges, and net expenditures to cover deficits for food services and student body activities; but

not including expenditures for community services, capital outlay, and debt service, or any expenditures made from funds received [under Title I or Title V, Part A]” [20 U.S.C 7801 (14)].

  1. Current expenditures = Instruction expenditures + Support Services expenditures + Non-Instructional expenditures + Direct Program Support (excludes aid to private school students and property expenditures).

The Direct Program Support section of the survey is ONLY provided as a means for those states that cannot correctly report these expenditures within the appropriate, function-specific categories.

Section 6 – FACILITIES ACQUISITION & CONSTRUCTION SERVICES (4000)

  1. Non-Property Expenditures – For New Building Construction and Alterations to Existing Buildings (4100-4900; E61). Report all construction costs associated with building schools and other structures required by local school districts. Include:

    • All construction costs for new buildings

    • Expenditures for renovations, additions, or improvements to existing buildings if already acquired by the LEA

    • Expenditures on the materials used in construction

    • Expenditures for improvements to land and sites (after they are acquired by the LEA)

    • Construction costs for temporary buildings and classrooms

    • Payments to contractors for construction and planning services

    • Expenditures for designing, blueprints, and other costs necessary for the construction

of facilities.

Report expenditures for wiring for Local Area Networks (LANs) and Internet here. Expenditures for acquiring existing (already built) structures and for purchasing land should be reported under Property Expenditures (E62). Financing costs associated with facilities acquisition and construction should be reported under Other Uses, Debt Services.

NOTE: DO NOT include property expenditures in Non-Property. Report property expenditures under Property Expenditures (E62) or Equipment (E63) as appropriate.

  1. Property Expenditures - Land (710), Existing Buildings (720), and Infrastructure (740) (E62). Report expenditures for the purchase of land, as well as expenditures for acquiring existing (already built) structures. Expenditures for improvements to land and infrastructure (streets, curbs, drains, etc.) should only be included here if they are special assessments against the LEA. Also, include the purchase of air rights, mineral rights, etc., if applicable. Construction expenditures should be reported under Non-Property (E61) expenditures; however, the purchase of existing structures should be reported here.

NOTE: DO NOT include expenditures for improving sites and adjacent ways after acquisition by an LEA here; such expenditures are classified as construction

(450) or technical services (340) and should be reported under Non-Property (E61).

  1. Equipment (730; E63). Report expenditures for initial, additional, and replacement equipment including machinery, vehicles, and furniture and fixtures. Expenditures for the initial purchase of property items such as books for a newly constructed library or equipment for a newly constructed laboratory should be included here as well. Expenditures for the same items but for already existing structures should be reported as supplies (books) or property (lab equipment) under Instruction (1000) or

Support Services (2000).

OTHER USES (5000)

Include debt service payments (principal and interest.

DEBT SERVICE (5100)

Debt Service (5100). Include only long-term debt service (obligations exceeding one year).

  1. Interest (832; E7A1). Interest on long- term debt.

  2. Principal (831; E7A2). Redemption of principal on long-term debt.

NOTE: Interest on current loans, repayable within one year of receiving the obligation, are classified as Fiscal Services – Receiving and Disbursing Funds Services [2510] and should be reported under Other Support Services - Other [2500, 800;E268].)

COMMUNITY SERVICES (3300). Community

Services are activities that provide services to students, staff, or community participants. Examples include community swimming pools, recreation or transportation programs for the elderly, and child care centers.

Report: 1. The sum of the following object categories: salaries (100), employee benefits (200), purchased services (300-

500), supplies (600), and other expenditures

(800).

2. Property (700). Includes expenditures for machinery, equipment, furniture, fixtures, and vehicles (E82).



DIRECT COST PROGRAMS

  1. Non Public School Programs (Program

#500; E9A). Report expenditures for services for students attending schools established by agencies other than states, subdivisions of states, or the federal government. Report expenditures for services paid for by local government (LEA) funds, not state funds.

  1. Adult/Continuing Education Programs (Program #600; E9B). Activities that develop knowledge and skills to meet the immediate and long-range educational objectives of adults who, having completed or interrupted formal schooling, have accepted adult roles and responsibilities. Adult basic education programs are included as well as career education. The activities may foster the development of fundamental learning skills, prepare students for postsecondary careers or education programs, upgrade occupational competence, prepare students for a new or different career, develop skills and appreciation for special interests, or enrich the aesthetic qualities of life.

  2. Community/Junior College Education Programs (Program #700; E9C). Report expenditures for programs for students attending institutions of higher education that offer (in most cases) the first two years of college instruction. If an LEA is responsible for providing this program, all program costs should be reported here. If the LEA is not responsible for providing this program, the survey respondent should enter a zero.

  3. Other Direct Cost Programs (E9D). The survey provides several lines for expenditures for additional Direct Cost Programs.

d-1. Property (700; E91). Add equipment expenditures (property) from a, b, c, d above.

Subtotal – Direct Cost Programs (STE9). Add expenditures for Nonpublic School Programs, Adult Education, Community Colleges, and Other Direct Cost Programs. DO NOT include Property (Object 700; E91) in the subtotal.

PROPERTY (700)

Add equipment (property) expenditures for Instruction, Support Services, Operation of Non Instructional Services, Direct Program Support, Facilities Acquisition, Community Services, and Direct Cost Programs.

TOTAL EXPENDITURES (TE11)

Add Current Expenditures (including expenditures for Instruction, Support Services, Operation of Non- Instructional Services, and Direct Program Support), Non-Property Expenditures from Facilities Acquisition (4100-4900), Community Services (3300), Direct-Cost Programs, and Property (700). This total should include all expenditures for public elementary and secondary education in your state . To avoid double-counting, DO NOT INCLUDE Other Uses (5000).

Section 7 – EXCLUSIONS

Exclusions from Current Expenditures for State Per

Pupil Expenditures (SPPE) provides a list of revenues and expenditures to be subtracted. All of the revenues from individuals have already been reported in the Local Revenues section of the survey and are automatically included in this category’s subtotals. (These numbers will be visible in the Web form and the Crosswalk form.)

The “Exclusions” list also includes expenditures and carryover funds for Title I and Part A of Title V (ESEA as amended). The Title I program is titled “College-and Career-Ready Students.

Title V, Part A (X12E-X12F) consists of expenditures from funds received from Title V, Part A Programs.

Federal law permits states to retain Title I and Title V, Part A revenues for up to 27 months in order to allow districts to spend the money at a later date.

Funds which were spent in a fiscal year other than the fiscal year in which they were received are called “carryover funds”. NCES excludes expenditures and carryover funds for ALL Title I and Title V, Part A programs when calculating per pupil expenditures for allocation purposes. Although the survey does not provide a separate place for reporting Title I and Title V, Part A spending in the expenditure sections, these funds must be included in the appropriate expenditure categories throughout the survey.

NET CURRENT EXPENDITURES

Subtract Total Exclusions (TX12) from Current Expenditures (TE5). This is a computed field.

  • Defined as current expenditures less the following exclusions (local revenues and expenditures):

    • tuition paid by individuals;

    • transportation fees paid by individuals;

    • food service revenues;

    • district activity revenues;

    • textbook revenues;

    • summer school revenues;

    • expenditures from funds received from Title I programs (including expenditures from carryover funds in prior year)

    • expenditures for Title V, Part A programs



AVERAGE DAILY ATTENDANCE (ADA)

ADA – State Law (A14A) - When state laws or regulations define ADA or provide methods for calculating ADA, those definitions and methods must be used to report ADA in the NPEFS Survey. Survey respondents should become familiar with the laws and regulations regarding ADA in their states – as well as with instructions or rulings on ADA by the attorneys general of their states. Federal law requires states to report ADA exactly as mandated by their laws and regulations even if state requirements differ from those of NCES regarding summer school attendance,

partial-day attendance, excused absences, and other issues.

ADA – NCES Definition (A14B) – NCES requests that states with no laws or regulations governing the determination of average daily attendance use the NCES definition of ADA: The aggregate number of days of attendance at a given school during a given reporting period divided by the number of days in session during this period. This 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. The aggregate number of days of student attendance for each school or school district is divided by the number of days each school or school district is in session. To calculate the state total, add the figures for every school or school district in the state.

ADA is used as the denominator in calculating the State Per Pupil Expenditure (SPPE) used in Title I and other federal fund allocations.

STATE PER PUPIL EXPENDITURE (SPPE)

SPPE (PPE15) is calculated by dividing Net Current Expenditures (NCE13) by Average Daily Attendance (A14A or A14B).

All of Section 7 is devoted to the calculation of the State Per Pupil Expenditure (SPPE). The SPPE is a key component in the formula for allocating Title I and other federal funds to states and school districts. The Title I amount and the details of the SPPE calculation are carefully scrutinized by the U.S. Department of Education and the U.S. Congress. This careful scrutiny includes routine audits by the U.S. Department of Education’s Inspector General.

For purposes of calculating SPPE, expenditures (including carryover, see below) from certain federal grants as well as fees and other revenue from individuals must be subtracted from Current Expenditures. Section 7, Exclusions from Current Expenditures for State Per Pupil Expenditures (SPPE) provides a list of revenues and expenditures to be subtracted. All of the revenues from individuals have already been reported in the Local Revenues section of the survey and are automatically included in this category’s subtotals. These numbers will be visible in the Web form and the Crosswalk form.

Federal law requires NCES to use net expenditures (expenditures minus exclusions) when calculating a per pupil expenditure for allocating federal grants to states.

The “Exclusions” list also includes expenditures and carryover funds for Title I and Part A of Title V (ESEA as amended). The Title V, Part A program ended during fiscal year 2008, and funds from this program must have been spent by September 30, 2009. The FY 2010 NPEFS collection was the last year that substantial amounts of revenue from Title V, Part A funds were reported. For FY 2015 we do not expect to see Title V, Part A expenditures reported except to the extent that the outlying areas have had appropriations authority to use their funds under the Consolidated Grants to Insular Areas for Title V, Part A purposes.

Calculation of SPPE

SPPE (PPE15) is calculated by dividing Net Current Expenditures (NCE13) by Average Daily Attendance (A14A or A14B).

Step 1: Subtract Exclusions (TX12) from Current Expenditures (TE5) to obtain Net Current Expenditures (NCE13) [Current Expenditures – Exclusions = Net Current Expenditures]

Step 2: Divide Net Current Expenditures (NCE13) by Average Daily Attendance (ADA) to obtain SPPE (PPE13) [Net Current Expenditures / Average Daily Attendance = SPPE]

CURRENT EXPENDITURES BY FUND TYPE

Current Expenditures Paid from State and Local Funds (CE1) (including federal funds intended to replace local tax revenues) includes current expenditures paid for by State and local funds combined plus Federal funds intended to replace local tax revenues, which may not include funds received from private sources.

Current Expenditures Paid from Federal Funds (CE2) includes current expenditures paid from Federal funds and excludes federal funds intended to replace local tax revenues.

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