FY 14 NPEFS Documentation

Appendix C NPEFS 2014 Documentation.pdf

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

FY 14 NPEFS Documentation

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NPEFS 2016-2018: Common Core of Data (CCD) National
Public Education Financial Survey
Appendix C
FY 14 NPEFS Documentation

OMB# 1850-0067 v.14

National Center for Education Statistics (NCES)
October, 2016

In order to assure that survey documentation enables the reader—even the nonstatistical user—to understand its
contents and the use and limitations of data readily and clearly, NCES provides data file documentation for all
released data files. This includes an abstract or summary that cites the methodology report and/or technical
notes associated with the survey and a description of survey methodology that is consistent with the NCES
standard for survey system documentation (see NCES Statistical Standards, 2014. Standard 3-4).1
NCES releases documentation for NPEFS concurrently with public use data files. The survey documentation is
drafted contemporaneously with NPEFS data collection, editing, and analysis. As of the date of this submission,
October 2016, the most recent documentation for NPEFS is for the FY 2014 data files. Given this, the
Documentation for the NCES Common Core of Data National Public Education Financial Survey (NPEFS),
School Year 2013–14 (Fiscal Year 2014), NCES 2016-302 is provided in this appendix as an example of the
type of documentation that will be created for the 2016 through 2018 NPEFS data collections.

In general, survey methodology documentation for data files must include the following:
1. Description of data collection methods;
2. Weighting and imputation procedures;
3. Description of editing, error resolution, and imputation flags;
4. Guidelines for processing the data;
5. The reference year for the data;
6. Unweighted frequency counts, and response rates;
7. Information on how to use replicate weights or PSUs and stratum for variance estimation; and
8. Procedures for using weights to produce estimates.

NCES 2016-302

U.S. DEPARTMENT OF EDUCATION

Documentation for the NCES
Common Core of Data National
Public Education Financial Survey
(NPEFS), School Year 2013–14
(Fiscal Year 2014)
Provisional File Version 1a

Documentation for the NCES
Common Core of Data National
Public Education Financial Survey
(NPEFS), School Year 2013–14
(Fiscal Year 2014)
Provisional File Version 1a
September 2016
Stephen Q. Cornman
National Center for Education Statistics

NCES 2016-302

U.S. DEPARTMENT OF EDUCATION

U.S. Department of Education
Arne Duncan
Secretary
Institute of Education Sciences
Ruth Neild
Deputy Director for Policy and Research
Delegated Duties of the Director
National Center for Education Statistics
Peggy G. Carr
Acting Commissioner
Administrative Data Division
Ross Santy
Associate Commissioner
The National Center for Education Statistics (NCES) is the primary federal entity for collecting,
analyzing, and reporting data related to education in the United States and other nations. It
fulfills a congressional mandate to collect, collate, analyze, and report full and complete
statistics on the condition of education in the United States; conduct and publish reports and
specialized analyses of the meaning and significance of such statistics; assist state and local
education agencies in improving their statistical systems; and review and report on education
activities in foreign countries.
NCES activities are designed to address high-priority education data needs; provide consistent,
reliable, complete, and accurate indicators of education status and trends; and report timely,
useful, and high-quality data to the U.S. Department of Education, the Congress, the states,
other education policymakers, practitioners, data users, and the general public. Unless
specifically noted, all information contained herein is in the public domain.
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September 2016
The NCES Home Page address is http://nces.ed.gov. The NCES Publications and Products
address is http://nces.ed.gov/pubsearch.
This publication is only available online. To download, view, and print the report as a PDF file, go
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This documentation was prepared in part under Interagency Agreement (IAA) No. ED-IES-11-1-J0007 with the United States Census Bureau. Mention of trade names, commercial products, or
organizations does not imply endorsement by the U.S. Government.
Suggested Citation
Cornman, S.Q. (2016). Documentation for the NCES Common Core of Data National Public
Education Financial Survey (NPEFS), School Year 2013-14 (Fiscal Year 2014) (NCES 2016-302).
National Center for Education Statistics, Institute of Education Sciences, U.S. Department of
Education. Washington, DC. Retrieved [date] from http://nces.ed.gov/pubsearch.
Content Contact
Stephen Q. Cornman (202)245-7753
[email protected]

Acknowledgments
The operations and product development for the National Public Education Finance Survey
(NPEFS) are supported through an interagency agreement with the U.S. Census Bureau.
Specifically a team of skilled analysts, statisticians, and information technology specialists
from the Economic Reimbursable Surveys Division (ERD) of the Census Bureau work closely
with the National Center for Education Statistics (NCES) to conduct the NPEFS survey.
Additionally, a network of state education agency fiscal coordinators take responsibility for
compiling and reporting finance data for public education activities within their respective
states. While the professionals who supported this work are too numerous to list here, their
time, effort, and commitment toward providing accurate school finance data are gratefully
appreciated. Particular thanks are owed to the state fiscal coordinators, whose efforts make the
Common Core of Data program possible.

iii

Contents
Page
Acknowledgments ......................................................................................................................... iii
List of Tables ................................................................................................................................. v
List of Exhibits .............................................................................................................................. vi
I. Introduction to the NCES Common Core of Data National Public Education Financial
Survey (NPEFS), School Year 2013–14 (Fiscal Year 2014), Provisional Version 1a File ...... 1
II. User’s Guide ............................................................................................................................. 2
A. Survey Methodology ........................................................................................................... 3
B. Imputations .......................................................................................................................... 8
C. Variations in the Survey Over Time .................................................................................. 10
D. Fiscal Data Plan ................................................................................................................ 11
E. State Notes ........................................................................................................................ 11
References .................................................................................................................................... 12
Appendixes
Appendix A—Record Layout and Description of Data Items ................................................... A-1
Appendix B—Glossary ...............................................................................................................B-1
Appendix C—State Abbreviations and American National Standards Institute (ANSI)
State Codes...........................................................................................................C-1
Appendix D—Imputations and Edits List .................................................................................. D-1
Appendix E—Fiscal Data Plan Questions .................................................................................. E-1
Appendix F—Fiscal Data Plan Responses ................................................................................. F-1
Appendix G—Value Distribution and Field Frequencies ........................................................... G-1
Appendix H—State Notes .......................................................................................................... H-1
Appendix I—Survey Form .......................................................................................................... I-1
iv

List of Tables
Tables
Appendix C— State Abbreviations and American National Standards Institute (ANSI)
State Codes
C-1. State abbreviations and American National Standards Institute (ANSI) state codes,
by state or jurisdiction: Fiscal year 2014 ..........................................................................C-1
Appendix G—Field Frequencies and Value Distribution
G-1. Number and percentage distribution of imputation flag values, by imputation flag:
Fiscal year 2014 ............................................................................................................... G-1
G-2. Minimum, maximum, and mean for continuous variables, by variable: Fiscal year
2014 .................................................................................................................................. G-5

List of Exhibits
Exhibits

Page

Appendix F—Fiscal Data Plan Reponses
F-1

Fiscal data plan responses to questions 1 through 3, by state or jurisdiction: Fiscal year
2014 .................................................................................................................................. F-2

F-2

Fiscal data plan responses to questions 4.a.1 through 4.b.2, by state or jurisdiction: Fiscal
year 2014 .......................................................................................................................... F-4

F-3

Fiscal data plan responses to questions 4.c.1 through 4.d, by state or jurisdiction: Fiscal
year 2014 .......................................................................................................................... F-6

F-4

Fiscal data plan responses to questions 4.e.1 through 4.f.2, by state or jurisdiction: Fiscal
year 2014 .......................................................................................................................... F-8

F-5

Fiscal data plan responses to question 5 through 6, by state or jurisdiction: Fiscal
year 2014 ......................................................................................................................... F-13

F-6

Fiscal data plan responses to question 7, by state or jurisdiction: Fiscal
year 2014 ......................................................................................................................... F-15

F-7

Fiscal data plan responses to question 8, by state or jurisdiction: Fiscal
year 2014 ......................................................................................................................... F-17

F-8

Fiscal data plan responses to questions 8.a through 8.b 11, by state or jurisdiction: Fiscal
year 2014 ......................................................................................................................... F-20

F-9

Fiscal data plan responses to questions 8.c through 8.d , by state or jurisdiction: Fiscal
year 2014 ......................................................................................................................... F-23

F-10 Fiscal data plan responses to question 8.ea, by state or jurisdiction: Fiscal
year 2014 ......................................................................................................................... F-25
F-11 Fiscal data plan responses to question 9, by state or jurisdiction: Fiscal
year 2014 ......................................................................................................................... F-27
F-12 Fiscal data plan responses to questions 10 through 11.a, by state or jurisdiction: Fiscal
year 2014 ......................................................................................................................... F-29
F-13 Fiscal data plan responses to questions 12 through 12.a, by state or jurisdiction: Fiscal
year 2014…………………………………………………………………………… …F-32

F-14 Fiscal data plan responses to questions 12.b through 12.c, by state or jurisdiction: Fiscal
year 2014…………………………………………………………………………… F-34
F-15 Fiscal data plan responses to questions 12.d through 12.e, by state or jurisdiction: Fiscal
year 2014…………………………………………………………………………… F-36
F-16 Fiscal data plan responses to questions 13 through 13.a, by state or jurisdiction: Fiscal
year 2014……………………………………………………………………………F-38

vii

I. Introduction to the NCES Common Core of Data National Public Education Financial
Survey (NPEFS), School Year 2013–14 (Fiscal Year 2014), Provisional File Version 1a
This documentation is for the provisional version 1a file of the National Public Education
Financial Survey (NPEFS) for school year (SY) 2013–14, fiscal year 2014 (FY 14) conducted by
the National Center for Education Statistics’ (NCES) . It contains a brief description of the data
collection, along with information required to understand and access the data file.
The Common Core of Data (CCD) is a national statistical program that collects and compiles
administrative data from state education agencies (SEAs) covering the universe of all public
elementary and secondary schools and school districts in the United States. The NPEFS survey
is one of six annual surveys that comprise the CCD. The other five surveys are the Public
Elementary/Secondary School Universe Survey, the Local Education Agency Universe Survey,
the State Nonfiscal Survey of Public Elementary/Secondary Education, the School District
Finance Survey (F-33), and the School-Level Finance Survey (SLFS). The principal users of
CCD data are the federal government, the education research community, state and local
government officials (including school boards and LEA administrators), and the general public.
Congress authorizes NCES to collect these data through the Education Sciences Reform Act of
2002 (20 U.S.C. § 9543). NCES and the Economic Reimbursable Surveys Division (ERD) of the
U.S. Census Bureau collaborate to collect public education finance data, with the Census Bureau
acting as the primary collection agent for the NPEFS survey.
The NPEFS survey provides state-level aggregate finance data for revenues and expenditures for
public elementary and secondary education.
The NPEFS data are useful to (1) chief officers of state education agencies (SEAs), (2)
policymakers in the executive and legislative branches of federal and state governments, (3)
education policy and public policy researchers, (4) the press, and (5) citizens interested in
information about education finance.
SEAs in the 50 states, the District of Columbia, and five U.S. Island Areas (American Samoa,
Guam, the Commonwealth of the Northern Mariana Islands, Puerto Rico, and the U.S. Virgin
Islands) report aggregated state-level finance data to the NPEFS survey. The data file is organized
by state or jurisdiction and contains revenue data by funding source, expenditure data by function
and object, 1 and average daily attendance (ADA) data. The file also includes total student
membership data from the SY 2013–14 CCD State Nonfiscal Survey of Public
Elementary/Secondary Education version 1a file. 2

Function is defined as a category of expenditure defining the activity supported by the service or commodity
bought, while object is defined as a category of expenditure defining the service or commodity bought. For more
definitions of terms used in this report, please see Appendix B–Glossary.
2
U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "State
Nonfiscal Survey of Public Elementary/Secondary Education," SY 2013–14, Provisional Version 1a.

II. User’s Guide
The FY 14 NPEFS data file contains 56 records (one for each state or jurisdiction). Each record
contains 314 fields (4 record identification fields, 155 data fields, and 155 imputation flag
fields).
The appendixes of this document provide the following information:


Appendix A—record layout for the data file;




Appendix B—glossary with definitions of key variables;
Appendix C—state abbreviations and American National Standards Institute (ANSI) 3
state codes;
Appendix D—state-by-state list of imputations and edits;
Appendix E—fiscal data plan questions;
Appendix F—state-by-state responses to the fiscal data plan questions;
Appendix G—frequencies of imputation flags and minimum, maximum, and mean of
numeric variables;
Appendix H—fiscal year definitions and specific state notes; and
Appendix I—the survey form.








File Versions
NCES maintains strict version control of CCD files. The versions are identified by one numeric
character and one alphabetic character. The number corresponds with the release version (e.g.,
“1” is the first release, “2” is the second release, etc.). The letter “a” also corresponds to a public
release. 4 For school year 2013-14 (FY 14), the “1a” file is the first provisional file release.
NCES releases a provisional file (Version 1a) after a publication using the data has been
released. (NCES standards require that an NCES publication using the data be released before
the data are released.) Data in provisional data files have undergone a minimum of one round of
data review and editing. NCES may update the file if SEAs report revised data to address errors
in a provisional data file.
The data source for the First Look report entitled Revenues and Expenditures for Public
Elementary and Secondary Education; School Year 2013-14 (Fiscal Year 2014) is the FY 14
NPEFS provisional data file. This report provides users with an opportunity to access provisional
NPEFS data that have been reviewed, edited, and imputed.
The provisional data are subject to an extensive review and editing process. Revisions
submitted after the provisional data file is locked will be incorporated in the final file for each
fiscal year. Final data files will be released at the time of the release of provisional data for the
following year.
3

ANSI state codes replace the Federal Information Processing Standards (FIPS) state codes previously issued by the
National Institute of Standards and Technology (NIST) for the 50 states, the District of Columbia, and the U.S.
Island Areas. ANSI state code values map directly to the retired FIPS state code values.
4
Letters “b” through “z” are used for internal version control.

File names
The names of the FY 14 releases are as follows:
 Stfis14_1a.txt (tab-delimited text file)
 Stfis14_1a.xls (Microsoft Excel file)
The first seven characters indicate the file contents and year, and the last two characters indicate
the file version. “Stfis” stands for state fiscal, “14” stands for FY 14, and “1” indicates that the
file is ready for initial release by NCES.
A. Survey Methodology
SEAs in the 50 states, the District of Columbia, and five U.S. Island Areas (American Samoa,
Guam, the Commonwealth of the Northern Mariana Islands, Puerto Rico, and the U.S. Virgin
Islands) participate in the NPEFS collection.
SEAs appoint state fiscal coordinators to work with NCES and the Census Bureau to provide
accurate and comparable data across states and jurisdictions. NCES and the Census Bureau
provide annual training workshops for state fiscal coordinators that are designed to improve the
efficiency and efficacy of reporting the NPEFS data. The annual training workshops cover the
comprehensive review of data items; on-line training on data submission; discussion of reporting
and editing processes; and interchange on coordinating submission of fiscal data with the state's
data systems; which are all designed to improve data quality. During these training workshops,
often times the state fiscal coordinators learn more from exchanging ideas among each other than
from any other source. State fiscal coordinators also provide valuable feedback in these
workshops that allows NCES to identify and address current issues related to school finance
reporting so that the data continue to be relevant and timely.
Prior to reporting the NPEFS data, SEAs must compile fiscal data from the local education
agencies (LEAs) that operate or support public elementary and secondary schools. SEAs may
review and edit data from their LEAs to enhance data quality. SEAs also include revenues and
expenditures for any state-run schools, such as schools with special education programs or
juvenile justice facilities that provide education services. NCES and SEAs work cooperatively to
ensure comparability between the data items requested and reported.
In addition to the state fiscal coordinator, each SEA assigns a certifying official 5 who certifies
that the data constitutes a true and full report of revenues, expenditures, and student attendance
during the regular school year and for summer school for the public elementary and secondary
schools.
The FY 14 NPEFS data collection opened on January 30, 2015 and closed on August 14, 2015.
Upon receipt of a state’s submission, Census Bureau and NCES analysts review the data for
5

NCES requires that each Chief State School Officer designate in writing a certifying official to be responsible for
authenticating the submission for their state. The certifying official must be a fiscal official at the highest level in
the SEA (U.S. Department of Education 2012).

possible errors or anomalies. Between August 16, 2015 and August 15, 2016, some SEAs
reported revisions to correct or resolve errors in their original submission.
Missing, nonapplicable, and suppressed data
Missing data are reported as “-1” in the data file, nonapplicable data are reported as “-2”, 6 and
true zero data remain as “0”.” The FY 14 NPEFS Reporting Instructions request that states
report “0” using the Z flag for data items for which no activity has occurred and “-1” using the M
flag for items for which activity has occurred, but for which data are missing. Zeros reported as
not applicable are designated as -2 using the N flag. In some instances, a “-1”or "-2" may have
been reported when there was no activity. Conversely, a “0” may have been reported when, in
fact, there was some activity. When producing the final file, NCES edits some “-1”, "-2", and “0”
responses (e.g., textbook expenditures reported as “0” might be edited to “-1.”). Beginning with
FY 10, CCD identifies submitted NPEFS data that do not meet NCES data quality standards by
reporting the data item as "-9" and the corresponding data item flag as "A." This suppression
would only occur with numeric data items.
Average daily attendance data and student membership counts
The report from SEAs includes average daily attendance, revenue, and expenditure data from
which NCES determines the average State Per Pupil Expenditure (SPPE) for elementary and
secondary education, as defined in section 9101(2) of the Elementary and Secondary Education
Act of 1965, as amended (ESEA) (20 U.S.C. 7801(2)). In addition to utilizing SPPE as general
information on the financing of elementary and secondary education, the Secretary uses these
data directly in calculating allocations for certain formula grant programs, including, but not
limited to, Title I, Part A of the ESEA, Impact Aid, and Indian Education programs. 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. 7 SPPE is calculated by dividing net
current expenditures by average daily attendance (ADA).
The NPEFS survey has two different types of pupil or student count data. Title I of the
Elementary and Secondary Education Act of 1965 (as amended by Title I of the Improving
America’s Schools Act of 1994) requires SEAs to collect and report ADA data. ADA is the
average daily attendance for the school year. Pursuant to Title I of the Elementary and Secondary
Education Act, SEAs report ADA data in accordance with state law. Average daily attendance is
defined by state law or regulations. ADA data in the NPEFS data file are not necessarily
comparable across states because some states use their own ADA definitions and others use the
NCES definition.

For example, in states where none of the school districts have independent tax-raising authority, the variables
Local Revenue Property Tax (R1A) and Local Revenue Nonproperty Tax (R1B) are reported as “-2.”
7
“Department of Education, Notice of Submission of Data by State Education Agencies: Submission Dates for State
Revenue and Expenditure Reports for Fiscal Year (FY) 2013, Revisions to Those Reports, and Revisions to Prior
Fiscal Year Reports” 79 Federal Register, (15 January 2014) pp. 2648-50.

Title I of the Elementary and Secondary Education Act of 1965 (as amended by Title I of the
Improving America’s Schools Act of 1994) requires SEAs to collect and report ADA data. ADA
is the average daily attendance for the school year. The NPEFS survey has two different types of
pupil or student count data. States may report ADA per their State’s definition or by the federal
statutory definition used by NCES. The federal definition of ADA is as follows:
(i) the aggregate number of days of attendance of all students during a school year;
divided by
(ii) the number of days school is in session during that year. 20 U.S.C §7801 (1)
Thus, NCES calculates ADA by summing the counts of resident students attending public school
each day of the school year and then dividing by the total number of days that school is in
session during the school year. The NCES definition requires every school or school district in a
state to collect attendance every day it is in session, and to record the number of days it is in
session.
ADA data in the NPEFS data file are not necessarily comparable across states because some
states use the federal definition while other states use the NCES definition.
The NPEFS file also includes membership data from the CCD State Nonfiscal Survey of Public
Elementary/Secondary Education. Membership is defined as the count of students on the current
roll taken on the school day closest to October 1, by using either the sum of original entries and
re-entries minus total withdrawals or the sum of the total present and the total absent. Student
membership data from the 2013−14 CCD State Nonfiscal Survey of Public
Elementary/Secondary Education are included in the 1a data file because it encompasses a more
comparable student count across states. The variable Student Membership (MEMBR13) is the
count of students enrolled on or about October 1, 2013. Because membership is collected using a
consistent definition for every state, NCES uses membership, rather than average daily
attendance, in the calculation of expenditures per pupil in the NPEFS reports.
In the absence of state law or regulations, NCES provides an alternative method to submit ADA.
NCES calculates ADA by summing the counts of resident students attending public school each
day of the school year and then dividing by the total number of days that school is in session
during the school year. The NCES definition requires every school or school district in a state to
collect attendance every day it is in session, and to record the number of days it is in session.
American Recovery and Reinvestment Act (ARRA) Data
In February of 2009, Congress passed the American Recovery and Reinvestment Act of 2009
(ARRA). The ARRA legislation allocated education funds directly to the states. As a result of
the ARRA, NCES added seven data items to the NPEFS survey in order to collect and analyze
data pertaining to Title I, Impact Aid, and other ED funds. The seven additional data items
provide the necessary detail to report total ARRA expenditures and their functional allocations,
such as for classroom instruction or school construction 8 (Office of the Federal Register 2009).
8

“Department of Education, Notice of Proposed Information Collection Requests” 74 Federal Register 154 (12
August 2009) pp. 40573-40574; “Department of Education, Submission for OMB Review; Comment Request” 74
Federal Register 197 (14 October 2009) p. 52752.

NCES collected ARRA data in the NPEFS collection from FY 09-FY 14 pursuant to the
American Recovery and Reinvestment Act. 9 As of FY 15, the ARRA data items were completely
removed from the NPEFS survey because the great majority of SEAs expended all ARRA funds,
either through formula or competitive grants. 10
Employee Benefits Data
The NPEFS survey collects employee benefits for the functions of instruction, support services,
and operation of noninstructional services. The NPEFS survey respondents are currently
reporting employee benefits, which are defined as the “Amounts paid by the school district on
behalf of employees (amounts not included in gross salary but in addition to that amount). Such
payments are fringe benefits payments and although not directly paid to employees, nevertheless
are part of the cost of personal services.” 11 The definition of employee benefits is derived from
the NCES school finance accounting handbook, Financial Accounting for Local and State
School Systems: 2014 Edition (Allison 2015). NPEFS does not collect actuarially determined
annual required contributions; 12 accrued annual requirement contribution liability; 13 or the
actuarial value of pension plan assets. 14
Use of Crosswalk Software
Since the FY 89 data collection, the Census Bureau has been utilizing “crosswalk” software to
assist states in their reporting and to improve the comparability of data across states. This
software converts a state’s existing accounting reports to uniform federal standards, as described
in the NCES accounting handbook, Financial Accounting for Local and State School Systems:
2014 Edition (Allison 2015). The following states used crosswalk software provided by NCES
in the FY 14 collection: Alabama, California, Illinois, Mississippi, Montana, New Jersey, New
Mexico, New York, North Carolina, North Dakota, Oregon, South Carolina, South Dakota, and
Wisconsin.
NCES edit checks
Pursuant to NCES statistical standards, NPEFS staff engages in data editing, which is an iterative
and interactive process that includes procedures for detecting and correcting errors in the data.

As a result of the ARRA, NCES added seven data items to the NPEFS survey in order to collect and analyze data
pertaining to Title I, Impact Aid, and other ED funds.
10
The Education Department General Administrative Regulations (EDGAR) allows grantees to carry over 1
additional year any Federal Education funds that were not obligated in the period for which they were appropriated.
For grants that are forward-funded, grantees can have up to 27 months to obligate appropriated funds beginning as
early as July 1of the federal fiscal year.
11
Appendix B specifies that employee benefits include “amounts paid by, or on behalf of, an LEA for retirement
contributions, health insurance, social security contributions, unemployment compensation, worker’s compensation,
tuition reimbursements, and other employee benefits”.
12
Actuarially determined annual required contributions are the annual required contribution (ARC) that incorporates
both the cost of benefits in the current year and the amortization of the plan’s unfunded actuarial accrued liability.
13
The accrued annual requirement contribution liability is the difference between actuarially determined
contributions and actual payments made to the pension fund.
14
Actuarial value of pension plan assets is the value of cash, investments, and other property belonging to a pension
plan as used by an actuary for the purpose of an actuarial valuation.

After an SEA submits NPEFS data, NPEFS staff conducts a comprehensive review
of the data and edit checks. These checks include but are not limited to:
•
•
•
•
•
•
•
•
•

trend analysis for multiple years;
large value and percentage fluctuations;
zero dollar values;
appropriate usage of data flags;
sum checks;
comparison of record layouts to record layouts the SEA submitted in the previous fiscal
year;
comparisons of membership between the state non-fiscal files and the NPEFS file;
comparison of min/max/mean of all numeric data items to ensure the percentage changes
of the means between the previous and current year’s data are in a reasonable range;
and adequate comments from respondents explaining any data anomalies.

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 the aforementioned tests.
Notification of any arithmetic errors and comments containing NCES’ understanding of specific
missing data items are also included in the edit report.
States are asked to correct arithmetic errors, verify or correct data that fail edit checks, complete
missing items, and explain any extraordinary changes from the previous year’s data. NCES or
the Census Bureau may make requests for clarification, reconciliation, or other inquiries
pertaining to the data. SEAs can respond directly to these requests for clarification and/or
reconciliation or resubmit data to resolve data issues on their own initiative. 15 Data that remain
missing or uncorrected are imputed based on values derived from other “fully reporting” 16 states
or other related data elements from within the state.
Student membership edits
Every school year, SEAs report student membership counts by grade on the CCD State Nonfiscal
Survey of Public Elementary/Secondary Education. The NPEFS data file includes total student
membership reported on the State Nonfiscal Survey that includes grades prekindergarten through
grade 12 (plus ungraded). If the reported fiscal data excludes prekindergarten programs, total
membership should also exclude prekindergarten membership. As part of the collection process,
NCES asks SEAs to review student membership data from the State Nonfiscal Survey and verify
that the membership data are consistent with the programs covered in the revenues and
expenditures data reported in NPEFS.
15

“Department of Education, Notice of Submission of Data by State Education Agencies: Submission Dates for
State Revenue and Expenditure Reports for Fiscal Year (FY) 2013, Revisions to Those Reports, and Revisions to
Prior Fiscal Year Reports” 79 Federal Register (15 January 2014) pp. 2648-50.
16
Fully reporting states must have positive values for all fields.

As part of the FY 14 NPEFS collection process, NCES asked SEAs to review student
membership data from the State Nonfiscal Survey and verify that the membership data are
consistent with the programs covered in the revenues and expenditures data reported in NPEFS.
Wyoming and Oregon indicated that the state fiscal data reported in NPEFS excluded
prekindergarten programs. In these two states, the NPEFS total student membership variable
excludes prekindergarten membership. In FY 14 Illinois did not include finance data for four
state-funded charter schools and students in those charter schools are not counted within
membership on the NPEFS data file. 17 Illinois included tuition payments for charter schools
located within regular school districts. The students that are receiving the benefits of those
tuition payments are included within the membership count.
B. Imputations
Imputation is a procedure that uses available information and some plausible assumptions to
derive substitute values for missing values in a data file (NCES 2014). Currently, the Herriot
imputation methodology (Monaco and Wang 1995) is used to impute for missing items in the
NPEFS data file. 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 one by dividing by the sum of the
detail averages. The purpose of imputations is to provide a complete data file that allows for both
cross-sectional and longitudinal analysis, as well as comparability of data across states.
Imputations modify values for cases or records where data are not reported (missing) or are
incorrectly reported. In some cases, a state may not be able to track funds for a certain program
or purpose. If these data elements are imputed, the appropriate totals and subtotals are either
increased or decreased to include the imputed data elements. In other cases, states are able to
provide a subtotal but are unable to provide details that are more specific. The imputed allocation
of these subtotals does not affect the totals or subtotals.
SEAs inform the Census Bureau where data are included so that funds are deducted and
distributed appropriately. SEAs review the results of the imputations imposed and certify the
imputed value’s reasonableness to the best of their knowledge based on their available data.
After the imputation process is complete, the Census Bureau creates data files for the current and
prior fiscal years. The Census Bureau uploads these files to the NCES secure data transfer site
for review. The NCES members site allows the Census Bureau to transfer data to NCES in a
secure environment.
If SEAs have reason to believe that the initial imputation is not a reasonable representation of
their data, the state may choose to make changes to the data. If states make changes to data or
fill in missing items that were previously imputed, the Census Bureau will run a second round of
imputations. The certified data from the first round are not re imputed even if the uncertified
first-round imputations resulted in the updating of some relevant data. In the second round
version of the file, imputations are only applied to missing data for states that update their data
submission for that fiscal year. Empirical testing has shown that a re-imputation of the entire file
17 The four charter schools include Prarie Crossing Charter School, Southland College Prep, Horizon Science
Academy McKinley Park, and Horizon Science Academy-Belmont.

did not substantially change the imputed data enough to justify the additional burden of asking
states to recertify the revised imputation. The data flags in the NPEFS data file identify data
items that were imputed.
“Contains,” “Combined with,” and “Totals” imputations based on the “Herriot Imputation
Method”
The Herriot Imputation Method is used to distribute a reported subtotal across two or more
unreported categories using the ratio of each subcategory to the grand total as the basis of the
final distribution. This is used when the ratio of a data item to the grand total has less variance
across states than the ratio of that item to the subtotal. The computation of this method involves
using the average ratio of each item to be imputed to the grand total across all “fully reporting”
states to calculate the unreported subcategories and then raking the imputed items to the reported
subtotal. These imputations do not affect any totals or subtotals.
Imputations identified in Appendix D as being “Combined with,” “Contains,” or “Supplemented
by” use the Herriot Imputation Method. These are cases where a state is unable to report
explicitly into the NCES CCD category sets but are able to report a subtotal. For example, the
statement “A contains B, C, and D by T” in Appendix D indicates that the reported value of A is
actually the subtotal of A, B, C, and D where T is the grand total. The “Herriot Imputation
Method” is then applied to impute the final values of A, B, C, and D.
“Impute/Import” imputations
The Herriot Method is not necessary when the variance of the item to the subtotal across
reporting states is sufficiently low. In this case, the imputation method can be simplified by
comparing the missing components to the subtotal rather than the grand total. If the subtotal is
reported but the distribution of that subtotal across items is unknown, then the “Impute/Import”
function uses the ratio of one or more elements to the subtotal, averaged across “fully reporting”
states to distribute the reported subtotal into one or more item components. In Appendix D, the
syntax for “Impute/Import” imputations is “A Impute/Import T” where A is a single item or
array of items that are components of the total T.
“Impute based on” imputations
Statements with “impute based on” indicate that the first item was reported as missing and the
missing value was assigned based on information from the variables following “based on.” In
some cases, the subtotal may have been incomplete. When a component of the subtotal is not
reported, and it is known that the subtotal does not include the unreported item, the ratio used in
the “impute/import” procedure must be modified. The average subtotal is calculated across “fully
reporting” states and the missing item is compared to that modified subtotal. For example, “A
imputed based on (T-A)” implies that A, in the target state, is not included in T. Therefore, the
average ratio of A to the total excluding A across the “fully reporting” states is applied to T in
the target state to estimate A in the target state. Totals must then be recalculated after the
imputation, as the imputed value can now be included in the grand total.
“Distribute by” imputations
9

In some cases, the state may have reported a positive value for an item that should actually be
zero. In these cases, the value of the misreported item is redistributed into several other reported
items based on the known distribution of the target items. For example, the statement “A
distributed by destination/salary B, C, D, E, F” can be interpreted as, the value reported as “A”
has been prorated into B, C, D, E, and F based on the reported distribution of B, C, D, E, and F.
“A” is then set to zero. In these cases, since B, C, D, E, and F were all reported, data from any
other states are not necessary to perform the calculation.
Data flags
For each variable, a companion flag indicates whether the value was reported by the state or was
placed there by NCES using one of several imputation or edit methodologies. The flags are as
follows:
R – As reported by the state
A – Edited by the analyst (formerly labeled “Adjusted”)
I – Imputed based on a method other than prior year’s data 18
T – Total based on sum of internal or external detail
The companion cell in each case is identified by the name of the data cell preceded by an “I.”
Appendix D explains any action taken by NCES with regard to each variable.
C. Variations in the Survey Over Time
NPEFS underwent a major revision in FY 89, acquiring its present name in that year and greatly
increasing the number of data items collected. Since that year, items have been added to and
deleted from the survey, as follows:


Beginning with the FY 92 survey:
– Food Services expenditures were broken out by object, adding the data items Food
Services – Salaries (E3A11), Food Services – Employee Benefits (E3A12), Food
Services – Purchased Services (E3A13), Food Services – Supplies (E3A14), and Food
Services – Other (E3A16).
– Enterprise Operations expenditures were broken out by object, adding the data items
Enterprise – Salaries (E3B11), Enterprise – Employee Benefits (E3B12), Enterprise –
Purchased Services (E3B13), Enterprise – Supplies (E3B14), and Enterprise – Other
(E3B16).
– Facilities Acquisition and Construction Services - Nonproperty expenditures were
broken out into Buildings Built and Alterations Performed by LEA’s Own Staff (E611)
and Buildings Built and Alterations Performed by Contractors (E612). In addition,

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

Facilities Acquisition and Construction Services – Property expenditures were broken
out into Land (E62A) and Buildings (E62B). STE6, the sum of all of the Facilities
Acquisitions and Construction Services items, was added.


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



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



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

D. Fiscal Data Plan
NCES collects information from each state to help process the data and to gain a better
understanding of what programs and/or policies are connected with the data items and
definitions. The FY 14 fiscal data plan questionnaire appears in Appendix E, and the responses
for each state or jurisdiction appear in Appendix F. The fiscal data plan responses are presented
as reported by SEAs with minimal editing by NCES. The responses to the fiscal data plan are not
included on the data file.
E. State Notes
The state notes contain information from state data providers regarding any significant changes
in the data they are reporting. These comments are reported in this documentation as stated by
the respondents with minimal editing by NCES. The beginning and end dates of the fiscal year
are also reported for each state.

References

Allison, G.S. (2015). 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 June 12, 2015, from
http://nces.ed.gov/pubsearch/pubsinfo.asp?pubid=2015347.
Education Sciences Reform Act of 2002 (20 U.S.C. § 9543), Title I of Public Law 107-279,
November 5, 2002,§151, accessed June 10,
2016 http://www2.ed.gov/policy/rschstat/leg/PL107-279.pdf
Monaco, D., and Wang, S. (1995). Evaluation of the Common Core of Data (CCD) Finance
Data Imputations. Technical Report, National Center for Education Statistics, U.S.
Department of Education. Washington, DC.
National Center for Education Statistics, The National Public Education Financial Survey
FY 2014 Reporting Instructions, accessed June 10,
2016 https://surveys.nces.ed.gov/ccdnpefs/pdf/NPEFSManual.pdf.
Office of the Federal Register, National Archives and Records Administration. (2009).
Federal Register Vol. 74, No. 154. Vol. 74, No. 197. Washington, DC. Retrieved December
15, 2011
from http://www.gpo.gov/fdsys/browse/collection.action?collectionCode=FR&browsePath=
2009
Office of the Federal Register, National Archives and Records Administration. (2015).
Federal Register Vol. 78, No. 23. Washington, DC. Retrieved June 10, 2016 from
https://www.federalregister.gov/articles/2015/12/23/2015-32266/submission-of-data-bystate-educational-agencies-submission-dates-for-state-revenue-and-expenditure
https://www.federalregister.gov/articles/2014/01/15/2014-00650/submission-of-data-bystate-educational-agencies-submission-dates-for-state-revenue-and-expenditure
Keaton, P. and Noel, A.M. (2014). Documentation to the Common Core of Data State
Nonfiscal Survey of Public Elementary/Secondary Education: School Year 2012–13 (NCES
2015-007). National Center for Education Statistics, Institute of Education Sciences, U.S.
Department of Education. Washington, DC. Retrieved June 19, 2015
from http://nces.ed.gov/pubsearch/.
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 June 10, 2016, from http://nces.ed.gov/statprog/2012/.

Appendix A—Record Layout and Description of Data Items
The tab-delimited file (provisional Version 1a.txt) has the following layout and description:
56 physical records, 1 per observation – 314 fields in the file.
Missing data are reported as “-1” in the data file, and nonapplicable data are reported as “-2.”
For data type, N = numeric and AN = alphanumeric.
Data
element
order
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19

Variable
name
SURVYEAR
FIPS
STABR
STNAME
R1A
R1B
R1C
R1D
R1E
R1F
R1G
R1H
R1I
R1J
R1K
R1L
R1M
R1N
STR1

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

R2
R3
R4A
R4B
R4C
R4D
STR4

N
N
N
N
N
N
N

20
21
22
23
24
25
26

R5
TR

N
N

27
28

E11
E12
E13
E14
E15
E16
E17
E18
STE1

N
N
N
N
N
N
N
N
N

29
30
31
32
33
34
35
36
37

E11A
E11B
E11C
E11D
E2
E212
E213
E214
E215

N
N
N
N
N
N
N
N
N

38
39
40
41
42
43
44
45
46

Description
FISCAL YEAR OF SURVEY (2014)
AMERICAN NATIONAL STANDARDS INSTITUTE (ANSI) STATE CODE
STATE ABBREVIATION
NAME OF THE STATE OR TERRITORY
LOCAL REVENUES PROPERTY TAX
LOCAL REVENUES NONPROPERTY TAX
LOCAL REVENUES LOCAL GOVERNMENT PROPERTY TAX
LOCAL REVENUES LOCAL GOVERNMENT NONPROPERTY TAX
LOCAL REVENUES INDIVIDUAL TUITION
LOCAL REVENUES TUITION FROM LEAS
LOCAL REVENUES TRANSPORTATION FEES FROM INDIVIDUAL
LOCAL REVENUES TRANSPORTATION FEES FROM LEAS
LOCAL REVENUES EARNINGS ON INVESTMENTS
LOCAL REVENUES FOOD SERVICE
LOCAL REVENUES STUDENT ACTIVITIES
LOCAL REVENUES OTHER REVENUES
LOCAL REVENUES TEXTBOOK REVENUES
LOCAL REVENUES SUMMER SCHOOL
LOCAL REVENUES SUBTOTAL
(equals R1A + R1B + R1C + R1D + R1E + R1G + R1I + R1J + R1K + R1L + R1M + R1N)
INTERMEDIATE REVENUES
STATE REVENUES
FEDERAL REVENUES DIRECT GRANTS
FEDERAL REVENUES THRU STATE
FEDERAL REVENUES THRU INTERMEDIATE AGENCIES
FEDERAL REVENUES OTHER SOURCES
FEDERAL REVENUES SUBTOTAL
(equals R4A + R4B + R4C + R4D)
REVENUES FROM OTHER SOURCES
TOTAL REVENUES FROM ALL SOURCES
(equals STR1 + R2 + R3 + STR4)
INSTRUCTIONAL EXPENDITURES SALARIES
INSTRUCTIONAL EXPENDITURES EMPLOYEE BENEFITS
INSTRUCTIONAL EXPENDITURES PURCHASED SERVICES
INSTRUCTIONAL EXPENDITURES TUITION TO PRIVATE AND OUT-OF-STATE SCHOOLS
INSTRUCTIONAL EXPENDITURES TUITION TO OTHER LEAS IN-STATE
INSTRUCTIONAL EXPENDITURES SUPPLIES
INSTRUCTIONAL EXPENDITURES PROPERTY
INSTRUCTIONAL EXPENDITURES OTHER
INSTRUCTIONAL EXPENDITURES SUBTOTAL
(equals E11 + E12 + E13 + E14 + E16 + E18)
TEACHER SALARIES REGULAR PROGRAMS
TEACHER SALARIES SPECIAL EDUCATION PROGRAMS
TEACHER SALARIES VOCATIONAL EDUCATION PROGRAMS
TEACHER SALARIES OTHER EDUCATION PROGRAMS
INSTRUCTIONAL EXPENDITURES TEXTBOOKS
SUPPORT EXPENDITURES SALARIES STUDENT SUPPORT SERVICES
SUPPORT EXPENDITURES SALARIES INSTRUCTIONAL STAFF SUPPORT
SUPPORT EXPENDITURES SALARIES GENERAL ADMINISTRATION
SUPPORT EXPENDITURES SALARIES SCHOOL ADMINISTRATION

A-2

Appendix A—Record Layout and Description of Data Items
Data
element
order
47
48
49
50

Variable
name
E216
E217
E218
TE21

Data
type
N
N
N
N

E222
E223
E224
E225
E226
E227
E228
TE22

N
N
N
N
N
N
N
N

51
52
53
54
55
56
57
58

E232
E233
E234
E235
E236
E237
E238
TE23

N
N
N
N
N
N
N
N

59
60
61
62
63
64
65
66

E242
E243
E244
E245
E246
E247
E248
TE24

N
N
N
N
N
N
N
N

67
68
69
70
71
72
73
74

E252
E253
E254
E255
E256
E257
E258
TE25

N
N
N
N
N
N
N
N

75
76
77
78
79
80
81
82

E262
E263
E264
E265
E266
E267
E268
TE26

N
N
N
N
N
N
N
N

83
84
85
86
87
88
89
90

STE22

STE23

STE24

Description
SUPPORT EXPENDITURES SALARIES OPERATION & MAINTENANCE
SUPPORT EXPENDITURES SALARIES PUPIL TRANSPORTATION
SUPPORT EXPENDITURES SALARIES OTHER SERVICES
SUPPORT EXPENDITURES SALARIES SUBTOTAL
(equals E212 + E213 + E214 + E215 + E216 + E217 + E218)
SUPPORT EXPENDITURES EMPLOYEE BENEFITS STUDENT SUPPORT SERVICES
SUPPORT EXPENDITURES EMPLOYEE BENEFITS INSTRUCTIONAL STAFF SUPPORT
SUPPORT EXPENDITURES EMPLOYEE BENEFITS GENERAL ADMINISTRATION
SUPPORT EXPENDITURES EMPLOYEE BENEFITS SCHOOL ADMINISTRATION
SUPPORT EXPENDITURES EMPLOYEE BENEFITS OPERATION & MAINTENANCE
SUPPORT EXPENDITURES EMPLOYEE BENEFITS PUPIL TRANSPORTATION
SUPPORT EXPENDITURES EMPLOYEE BENEFITS OTHER SERVICES
SUPPORT EXPENDITURES EMPLOYEE BENEFITS SUBTOTAL
(equals E222 + E223 + E224 + E225 + E226 + E227 + E228)
SUPPORT EXPENDITURES PURCHASED SERVICES STUDENT SUPPORT SERVICES
SUPPORT EXPENDITURES PURCHASED SERVICES INSTRUCTIONAL STAFF SUPPORT
SUPPORT EXPENDITURES PURCHASED SERVICES GENERAL ADMINISTRATION
SUPPORT EXPENDITURES PURCHASED SERVICES SCHOOL ADMINISTRATION
SUPPORT EXPENDITURES PURCHASED SERVICES OPERATION & MAINTENANCE
SUPPORT EXPENDITURES PURCHASED SERVICES PUPIL TRANSPORTATION
SUPPORT EXPENDITURES PURCHASED SERVICES OTHER SERVICES
SUPPORT EXPENDITURES PURCHASED SERVICES SUBTOTAL
(equals E232 + E233 + E234 + E235 + E236 + E237 + E238)
SUPPORT EXPENDITURES SUPPLIES STUDENT SUPPORT SERVICES
SUPPORT EXPENDITURES SUPPLIES INSTRUCTIONAL STAFF SUPPORT
SUPPORT EXPENDITURES SUPPLIES GENERAL ADMINISTRATION
SUPPORT EXPENDITURES SUPPLIES SCHOOL ADMINISTRATION
SUPPORT EXPENDITURES SUPPLIES OPERATION & MAINTENANCE
SUPPORT EXPENDITURES SUPPLIES PUPIL TRANSPORTATION
SUPPORT EXPENDITURES SUPPLIES OTHER SERVICES
SUPPORT EXPENDITURES SUPPLIES SUBTOTAL
(equals E242 + E243 + E244 + E245 + E246 + E247 + E248)
SUPPORT EXPENDITURES PROPERTY STUDENT SUPPORT SERVICES
SUPPORT EXPENDITURES PROPERTY INSTRUCTIONAL STAFF SUPPORT
SUPPORT EXPENDITURES PROPERTY GENERAL ADMINISTRATION
SUPPORT EXPENDITURES PROPERTY SCHOOL ADMINISTRATION
SUPPORT EXPENDITURES PROPERTY OPERATION & MAINTENANCE
SUPPORT EXPENDITURES PROPERTY PUPIL TRANSPORTATION
SUPPORT EXPENDITURES PROPERTY OTHER SERVICES
SUPPORT EXPENDITURES PROPERTY SUBTOTAL
(equals E252 + E253 + E254 + E255 + E256 + E257 + E258)
SUPPORT EXPENDITURES OTHER STUDENT SUPPORT SERVICES
SUPPORT EXPENDITURES OTHER INSTRUCTIONAL STAFF SUPPORT
SUPPORT EXPENDITURES OTHER GENERAL ADMINISTRATION
SUPPORT EXPENDITURES OTHER SCHOOL ADMINISTRATION
SUPPORT EXPENDITURES OTHER OPERATION & MAINTENANCE
SUPPORT EXPENDITURES OTHER PUPIL TRANSPORTATION
SUPPORT EXPENDITURES OTHER SERVICES
SUPPORT EXPENDITURES OTHER SUBTOTAL
(equals E262 + E263 + E264 + E265 + E266 + E267 + E268)
SUPPORT EXPENDITURES SUBTOTAL STUDENT SUPPORT SERVICES
(equals E212 + E222 + E232 + E242 + E262)
SUPPORT EXPENDITURES SUBTOTAL INSTRUCTIONAL STAFF SUPPORT
(equals E213 + E223 + E233 + E243 + E263)
SUPPORT EXPENDITURES SUBTOTAL GENERAL ADMINISTRATION
(equals E214 + E224 + E234 + E244 + E264)

A-3

Appendix A—Record Layout and Description of Data Items
Data
element
order
94

Variable
name
STE25

Data
type
N

STE26

STE27

STE28

STE2T

E3A11
E3A12
E3A13
E3A14
E3A2
E3A16
E3A1

N
N
N
N
N
N
N

99
100
101
102
103
104
105

E3B11
E3B12
E3B13
E3B14
E3B2
E3B16
E3B1

N
N
N
N
N
N
N

106
107
108
109
110
111
112

STE3

113

E4A1
E4A2
E4B1
E4B2
E4C1
E4C2
E4D
E4E1
E4E2
STE4

N
N
N
N
N
N
N
N
N
N

114
115
116
117
118
119
120
121
122
123

TE5
E61
E62
E63
STE6

N
N
N
N
N

124
125
126
127
128

E7A1
E7A2
STE7

N
N
N

129
130
131

E81
E82
E9A
E9B
E9C
E9D
E91

N
N
N
N
N
N
N

132
133
134
135
136
137
138

Description
SUPPORT EXPENDITURES SUBTOTAL SCHOOL ADMINISTRATION
(equals E215 + E225 + E235 + E245 + E265)
SUPPORT EXPENDITURES SUBTOTAL OPERATION & MAINTENANCE
(equals E216 + E226 + E236 + E246 + E266)
SUPPORT EXPENDITURES SUBTOTAL PUPIL TRANSPORTATION
(equals E217 + E227 + E237 + E247 + E267)
SUPPORT EXPENDITURES SUBTOTAL OTHER SERVICES
(equals E218 + E228 + E238 + E248 + E268)
SUPPORT EXPENDITURES TOTAL SUPPORT SERVICES
(equals TE21 + TE22 + TE23 + TE24 + TE26)
NONINSTRUCTIONAL SERVICES FOOD SERVICES SALARIES
NONINSTRUCTIONAL SERVICES FOOD SERVICES EMPLOYEE BENEFITS
NONINSTRUCTIONAL SERVICES FOOD SERVICES PURCHASED SERVICES
NONINSTRUCTIONAL SERVICES FOOD SERVICES SUPPLIES
NONINSTRUCTIONAL SERVICES FOOD SERVICES PROPERTY
NONINSTRUCTIONAL SERVICES FOOD SERVICES OTHER
NONINSTRUCTIONAL SERVICES FOOD SERVICES SUBTOTAL
(equals E3A11 + E3A12 + E3A13 + E3A14 + E3A16)
NONINSTRUCTIONAL SERVICES ENTERPRISE SALARIES
NONINSTRUCTIONAL SERVICES ENTERPRISE EMPLOYEE BENEFITS
NONINSTRUCTIONAL SERVICES ENTERPRISE PURCHASED SERVICES
NONINSTRUCTIONAL SERVICES ENTERPRISE SUPPLIES
NONINSTRUCTIONAL SERVICES ENTERPRISE PROPERTY
NONINSTRUCTIONAL SERVICES ENTERPRISE OTHER
NONINSTRUCTIONAL SERVICES ENTERPRISE SUBTOTAL
(equals E3B11 + E3B12 + E3B13 + E3B14 + E3B16)
NONINSTRUCTIONAL SERVICES TOTAL
(equals E3A1 + E3B1)
DIRECT PROGRAM SUPPORT TEXTBOOKS
DIRECT PROGRAM SUPPORT TEXTBOOKS (PROPERTY)
DIRECT PROGRAM SUPPORT TRANSPORT
DIRECT PROGRAM SUPPORT TRANSPORT (PROPERTY)
DIRECT PROGRAM SUPPORT EMPLOYEE BENEFITS
DIRECT PROGRAM SUPPORT EMPLOYEE BENEFITS (PROPERTY)
DIRECT PROGRAM SUPPORT PRIVATE SCHOOL STUDENT
DIRECT PROGRAM SUPPORT OTHER
DIRECT PROGRAM SUPPORT OTHER (PROPERTY)
DIRECT PROGRAM SUPPORT SUBTOTAL
(equals E4A1 + E4B1 + E4C1 + E4E1)
CURRENT EXPENDITURES
FACILITIES ACQUISITION NONPROPERTY
FACILITIES ACQUISITION PROPERTY (LAND & BUILDINGS)
FACILITIES ACQUISITION PROPERTY (EQUIPMENT)
FACILITIES ACQUISITION NONPROPERTY & PROPERTY TOTAL
(equals E61 + E62 + E63)
OTHER USE DEBT SERVICE INTEREST
OTHER USE DEBT SERVICE REDEMPTION
OTHER USE DEBT SERVICE SUBTOTAL
(equals E7A1 + E7A2)
COMMUNITY SERVICE NONPROPERTY
COMMUNITY SERVICE PROPERTY
DIRECT COST PROGRAM NONPUBLIC SCHOOL
DIRECT COST PROGRAM ADULT EDUCATION
DIRECT COST PROGRAM COMMUNITY COLLEGE
DIRECT COST PROGRAM OTHER
DIRECT COST PROGRAM PROPERTY

A-4

Appendix A—Record Layout and Description of Data Items
Data
element
order
139

Variable
name
STE9

Data
type
N

TE10

140

TE11

141

X12C
X12D
X12E
X12F
TX12

N
N
N
N
N

142
143
144
145
146

NCE13

147

ADA
A14A
A14B
PPE15
MEMBR13
ARRASTE1
ARRATE5
ARRAE81Z
ARRATE10
ARRASTE6
ARRATLEIZ
ARRASTE4
IR1A
IR1B
IR1C
IR1D
IR1E
IR1F
IR1G
IR1H
IR1I
IR1J
IR1K
IR1L
IR1M
IR1N
ISTR1
IR2
IR3
IR4A
IR4B
IR4C
IR4D
ISTR4
IR5
ITR
IE11
IE12
IE13
IE14
IE15
IE16

N
N
N
N
N
N
N
N
N
N
N
N
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN

148
149
150
151
152
153
154
155
156
157
158
159
160
161
162
163
164
165
166
167
168
169
170
171
172
173
174
175
176
177
178
179
180
181
182
183
184
185
186
187
188
189

Description
DIRECT COST PROGRAM SUBTOTAL
(equals E9A + E9B + E9C + E9D)
PROPERTY TOTAL
(equals E17 + TE25 + E3A2 + E3B2 + E62 + E63 + E82 + E91)
TOTAL EXPENDITURES FOR EDUCATION
(equals TE5 + E61 + E81 + STE9 + TE10)
EXCLUSION FOR PL 100 297 TITLE I
EXCLUSION FOR PL 100 297 TITLE I CARRYOVER
EXCLUSION FOR PL 100 297 TITLE V, PART A
EXCLUSION FOR PL 100 297 TITLE V, PART A CARRYOVER
TOTAL EXCLUSION FOR PL 100 297
(equals R1E + R1G + R1J + R1K + R1M + R1N + X12C + X12D + X12E + X12F )
NET CURRENT EXPENDITURES
(equals TE5 – TX12)
ADA (STATE AND NCES DEFINITION)
ADA (STATE DEFINITION)
ADA (NCES DEFINITION)
PER PUPIL EXPENDITURES
TOTAL STUDENT MEMBERSHIP
INSTRUCTIONAL EXPENDITURES FROM ARRA FUNDS
TOTAL CURRENT EXPENDITURES FROM ARRA FUNDS
COMMUNITY SERVICE NONPROPERTY AND DIRECT COST PROGRAMS FROM ARRA FUNDS
PROPERTY EXPENDITURES FROM ARRA FUNDS
SCHOOL CONSTRUCTION EXPENDITURES FROM ARRA FUNDS
EXPENDITURES FROM TITLE I RECEIVED UNDER ARRA
DIRECT PROGRAM SUPPORT EXPENDITURES FROM ARRA FUNDS
IMP FLAG LOCAL REVENUES PROPERTY TAX
IMP FLAG LOCAL REVENUES NONPROPERTY TAX
IMP FLAG LOCAL REVENUES LOCAL GOVERNMENT PROPERTY TAX
IMP FLAG LOCAL REVENUES LOCAL GOVERNMENT NONPROPERTY TAX
IMP FLAG LOCAL REVENUES INDIVIDUAL TUITION
IMP FLAG LOCAL REVENUES TUITION FROM LEAS
IMP FLAG LOCAL REVENUES TRANSPORT FEES FROM INDIVIDUAL
IMP FLAG LOCAL REVENUES TRANSPORT FEES FROM LEAS
IMP FLAG LOCAL REVENUES EARNINGS ON INVESTMENT
IMP FLAG LOCAL REVENUES FOOD SERVICE
IMP FLAG LOCAL REVENUES STUDENT ACTIVITIES
IMP FLAG LOCAL REVENUES OTHER REVS
IMP FLAG LOCAL REVENUES TEXTBOOK REVS
IMP FLAG LOCAL REVENUES SUMMER SCHOOL
IMP FLAG LOCAL REVENUES SUBTOTAL
IMP FLAG INTERMEDIATE REVENUES
IMP FLAG STATE REVENUES
IMP FLAG RED REV DIRECT GRANTS
IMP FLAG FEDERAL REVENUES THRU STATE
IMP FLAG FEDERAL REVENUES THRU INTERMEDIATE AGENCIES
IMP FLAG FEDERAL REVENUES OTHER SOURCES
IMP FLAG FEDERAL REVENUES SUBTOTAL
IMP FLAG OTHER SOURCES OF REVENUES
IMP FLAG TOTAL REVENUES FROM ALL SOURCES
IMP FLAG INSTRUCTIONAL EXPENDITURE SALARIES
IMP FLAG INSTRUCTIONAL EMPLOYEE BENEFITS
IMP FLAG INSTRUCTIONAL EXPENDITURE PURCHASED SERVICES
IMP FLAG INSTRUCTIONAL EXPENDITURE TUITION TO PRIVATE AND OUT-OF-STATE SCHOOLS
IMP FLAG INSTRUCTIONAL EXPENDITURE TUITION TO OTHER LEAS IN-STATE
IMP FLAG INSTRUCTIONAL EXPENDITURE SUPPLIES

A-5

Appendix A—Record Layout and Description of Data Items
Variable
name
IE17
IE18
ISTE1
IE11A
IE11B
IE11C
IE11D
IE2
IE212
IE213
IE214
IE215
IE216
IE217
IE218
ITE21
IE222
IE223
IE224
IE225
IE226
IE227
IE228
ITE22
IE232
IE233
IE234
IE235
IE236
IE237
IE238
ITE23
IE242
IE243
IE244
IE245
IE246
IE247
IE248
ITE24
IE252
IE253
IE254
IE255
IE256
IE257
IE258
ITE25
IE262
IE263
IE264
IE265
IE266
IE267
IE268
ITE26

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

Data
element
order
190
191
192
193
194
195
196
197
198
199
200
201
202
203
204
205
206
207
208
209
210
211
212
213
214
215
216
217
218
219
220
221
222
223
224
225
226
227
228
229
230
231
232
233
234
235
236
237
238
239
240
241
242
243
244
245

Description
IMP FLAG INSTRUCTIONAL EXPENDITURE PROPERTY
IMP FLAG INSTRUCTIONAL EXPENDITURE OTHER
IMP FLAG INSTRUCTIONAL EXPENDITURE SUBTOTAL
IMP FLAG TEACHER SALARIES REGULAR PROGRAMS
IMP FLAG TEACHER SALARIES SPECIAL EDUCATION PROGRAMS
IMP FLAG TEACHER SALARIES VOCATIONAL EDUCATION PROGRAMS
IMP FLAG TEACHER SALARIES OTHER EDUCATION PROGRAMS
IMP FLAG INSTRUCTIONAL EXPENDITURE TEXTBOOKS
IMP FLAG SUPPORT EXPENDITURE SALARIES STUDENT SUPPORT SERVICES
IMP FLAG SUPPORT EXPENDITURE SALARIES INSTRUCTIONAL STAFF SUPPORT
IMP FLAG SUPPORT EXPENDITURE SALARIES GENERAL ADMINISTRATION
IMP FLAG SUPPORT EXPENDITURE SALARIES SCHOOL ADMINISTRATION
IMP FLAG SUPPORT EXPENDITURE SALARIES OPERATION & MAINTENANCE
IMP FLAG SUPPORT EXPENDITURE SALARIES PUPIL TRANSPORTATION
IMP FLAG SUPPORT EXPENDITURE SALARIES OTHER SERVICES
IMP FLAG SUPPORT EXPENDITURE SALARIES SUBTOTAL
IMP FLAG SUPPORT EXPENDITURE EMPLOYEE BENEFITS STUDENT SUPPORT SERVICES
IMP FLAG SUPPORT EXPENDITURE EMPLOYEE BENEFITS INSTRUCTIONAL STAFF SUPPORT
IMP FLAG SUPPORT EXPENDITURE EMPLOYEE BENEFITS GENERAL ADMINISTRATION
IMP FLAG SUPPORT EXPENDITURE EMPLOYEE BENEFITS SCHOOL ADMINISTRATION
IMP FLAG SUPPORT EXPENDITURE EMPLOYEE BENEFITS OPERATION & MAINTENANCE
IMP FLAG SUPPORT EXPENDITURE EMPLOYEE BENEFITS PUPIL TRANSPORTATION
IMP FLAG SUPPORT EXPENDITURE EMPLOYEE BENEFITS OTHER SERVICES
IMP FLAG SUPPORT EXPENDITURE EMPLOYEE BENEFITS SUBTOTAL
IMP FLAG SUPPORT EXPENDITURE PURCHASED SERVICES STUDENT SUPPORT SERVICES
IMP FLAG SUPPORT EXPENDITURE PURCHASED SERVICES INSTRUCTIONAL STAFF SUPPORT
IMP FLAG SUPPORT EXPENDITURE PURCHASED SERVICES GENERAL ADMINISTRATION
IMP FLAG SUPPORT EXPENDITURE PURCHASED SERVICES SCHOOL ADMINISTRATION
IMP FLAG SUPPORT EXPENDITURE PURCHASED SERVICES OPERATION & MAINTENANCE
IMP FLAG SUPPORT EXPENDITURE PURCHASED SERVICES PUPIL TRANSPORTATION
IMP FLAG SUPPORT EXPENDITURE PURCHASED SERVICES OTHER SERVICES
IMP FLAG SUPPORT EXPENDITURE PURCHASED SERVICES SUBTOTAL
IMP FLAG SUPPORT EXPENDITURE SUPPLIES STUDENT SUPPORT SERVICES
IMP FLAG SUPPORT EXPENDITURE SUPPLIES INSTRUCTIONAL STAFF SUPPORT
IMP FLAG SUPPORT EXPENDITURE SUPPLIES GENERAL ADMINISTRATION
IMP FLAG SUPPORT EXPENDITURE SUPPLIES SCHOOL ADMINISTRATION
IMP FLAG SUPPORT EXPENDITURE SUPPLIES OPERATION & MAINTENANCE
IMP FLAG SUPPORT EXPENDITURE SUPPLIES PUPIL TRANSPORTATION
IMP FLAG SUPPORT EXPENDITURE SUPPLIES OTHER SERVICES
IMP FLAG SUPPORT EXPENDITURE SUPPLIES SUBTOTAL
IMP FLAG SUPPORT EXPENDITURE PROPERTY STUDENT SUPPORT SERVICES
IMP FLAG SUPPORT EXPENDITURE PROPERTY INSTRUCTIONAL STAFF SUPPORT
IMP FLAG SUPPORT EXPENDITURE PROPERTY GENERAL ADMINISTRATION
IMP FLAG SUPPORT EXPENDITURE PROPERTY SCHOOL ADMINISTRATION
IMP FLAG SUPPORT EXPENDITURE PROPERTY OPERATION & MAINTENANCE
IMP FLAG SUPPORT EXPENDITURE PROPERTY PUPIL TRANSPORTATION
IMP FLAG SUPPORT EXPENDITURE PROPERTY OTHER SERVICES
IMP FLAG SUPPORT EXPENDITURE PROPERTY SUBTOTAL
IMP FLAG SUPPORT EXPENDITURE OTHER INSTRUCTIONAL STUDENT SUPPORT SERVICES
IMP FLAG SUPPORT EXPENDITURE OTHER INSTRUCTIONAL STAFF SUPPORT
IMP FLAG SUPPORT EXPENDITURE OTHER GENERAL ADMINISTRATION
IMP FLAG SUPPORT EXPENDITURE OTHER SCHOOL ADMINISTRATION
IMP FLAG SUPPORT EXPENDITURE OTHER OPERATION & MAINTENANCE
IMP FLAG SUPPORT EXPENDITURE OTHER PUPIL TRANSPORTATION
IMP FLAG SUPPORT EXPENDITURE OTHER SERVICES
IMP FLAG SUPPORT EXPENDITURE OTHER SUBTOTAL

A-6

Appendix A—Record Layout and Description of Data Items
Variable
name
ISTE22
ISTE23
ISTE24
ISTE25
ISTE26
ISTE27
ISTE28
ISTE2T

Data
type
AN
AN
AN
AN
AN
AN
AN
AN

IE3A11
IE3A12
IE3A13
IE3A14
IE3A2
IE3A16
IE3A1
IE3B11
IE3B12
IE3B13
IE3B14
IE3B2
IE3B16
IE3B1
ISTE3
IE4A1
IE4A2
IE4B1
IE4B2
IE4C1
IE4C2
IE4D
IE4E1
IE4E2
ISTE4
ITE5
IE61
IE62
IE63
ISTE6
IE7A1
IE7A2
ISTE7
IE81
IE82
IE9A
IE9B
IE9C
IE9D
IE91
ISTE9
ITE10
ITE11
IX12C
IX12D
IX12E
IX12F
ITX12

AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN

Data
element
order
246
247
248
249
250
251
252
253
254
255
256
257
258
259
260
261
262
263
264
265
266
267
268
269
270
271
272
273
274
275
276
277
278
279
280
281
282
283
284
285
286
287
288
289
290
291
292
293
294
295
296
297
298
299
300
301

Description
IMP FLAG SUPPORT EXPENDITURE SUBTOTAL STUDENT SUPPORT SERVICES
IMP FLAG SUPPORT EXPENDITURE SUBTOTAL INSTRUCTIONAL STAFF SUPPORT
IMP FLAG SUPPORT EXPENDITURE SUBTOTAL GENERAL ADMINISTRATION
IMP FLAG SUPPORT EXPENDITURE SUBTOTAL SCHOOL ADMINISTRATION
IMP FLAG SUPPORT EXPENDITURE SUBTOTAL OPERATION & MAINTENANCE
IMP FLAG SUPPORT EXPENDITURE SUBTOTAL PUPIL TRANSPORTATION
IMP FLAG SUPPORT EXPENDITURE SUBTOTAL OTHER SERVICES
IMP FLAG SUPPORT EXPENDITURE TOTAL SUPPORT SERVICES
IMP FLAG NONINSTRUCTIONAL SERVICES FOOD SERVICES SALARIES
IMP FLAG NONINSTRUCTIONAL SERVICES FOOD SERVICES EMPLOYEE BENEFITS
IMP FLAG NONINSTRUCTIONAL SERVICES FOOD SERVICES PURCHASED SERVICES
IMP FLAG NONINSTRUCTIONAL SERVICES FOOD SERVICES SUPPLIES
IMP FLAG NONINSTRUCTIONAL SERVICES FOOD SERVICES PROPERTY
IMP FLAG NONINSTRUCTIONAL SERVICES FOOD SERVICES OTHER
IMP FLAG NONINSTRUCTIONAL SERVICES FOOD SERVICES SUBTOTAL
IMP FLAG NONINSTRUCTIONAL SERVICES ENTERPRISE SALARIES
IMP FLAG NONINSTRUCTIONAL SERVICES ENTERPRISE EMPLOYEE BENEFITS
IMP FLAG NONINSTRUCTIONAL SERVICES ENTERPRISE PURCHASED SERVICES
IMP FLAG NONINSTRUCTIONAL SERVICES ENTERPRISE SUPPLIES
IMP FLAG NONINSTRUCTIONAL SERVICES ENTERPRISE PROPERTY
IMP FLAG NONINSTRUCTIONAL SERVICES ENTERPRISE OTHER
IMP FLAG NONINSTRUCTIONAL SERVICES ENTERPRISE SUBTOTAL
IMP FLAG NONINSTRUCTIONAL SERVICES TOTAL
IMP FLAG DIRECT PROGRAM SUPPORT TEXTBOOKS
IMP FLAG DIRECT PROGRAM SUPPORT TEXTBOOKS (PROP)
IMP FLAG DIRECT PROGRAM SUPPORT TRANSPORTATION
IMP FLAG DIRECT PROGRAM SUPPORT TRANSPORTATION (PROP)
IMP FLAG DIRECT PROGRAM SUPPORT EMPLOYEE BENEFITS
IMP FLAG DIRECT PROGRAM SUPPORT EMPLOYEE BENEFITS (PROP)
IMP FLAG DIRECT PROGRAM SUPPORT PRIVATE SCHOOL STUDENT
IMP FLAG DIRECT PROGRAM SUPPORT OTHER
IMP FLAG DIRECT PROGRAM SUPPORT OTHER (PROPERTY)
IMP FLAG DIRECT PROGRAM SUPPORT SUBTOTAL
IMP FLAG CURRENT EXPENDITURES
IMP FLAG FACILITIES ACQUISITIONS NON PROPERTY
IMP FLAG FACILITIES ACQUISITIONS PROPERTY(LAND/BUILDINGS)
IMP FLAG FACILITIES ACQUISITIONS EQUIPMENT
IMP FLAG FACILITIES ACQUISITIONS TOTAL
IMP FLAG OTHER USE DEBT SERVICE INTEREST
IMP FLAG OTHER USE REDEMPTION
IMP FLAG OTHER USE DEBT SERVICE SUBTOTAL
IMP FLAG COMMUNITY SERVICE NONPROPERTY
IMP FLAG COMMUNITY SERVICE PROPERTY
IMP FLAG DIRECT COST PROGRAM NONPUBLIC SCHOOL
IMP FLAG DIRECT COST PROGRAM ADULT EDUCATION
IMP FLAG DIRECT COST PROGRAM COMMUNITY COLLEGE
IMP FLAG DIRECT COST PROGRAM OTHER
IMP FLAG DIRECT COST PROGRAM PROPERTY
IMP FLAG DIRECT COST PROGRAM SUBTOTAL
IMP FLAG PROPERTY TOTAL
IMP FLAG TOTAL EXPENDITURES FOR EDUCATION
IMP FLAG EXCLUSIVE FOR PL 100 297 TITLE I
IMP FLAG EXCLUSIVE FOR PL 100 297 TITLE I CARRYOVER
IMP FLAG EXCLUSIVE FOR PL 100 297 TITLE V, PART A
IMP FLAG EXCLUSIVE FOR PL 100 297 TITLE V, PART A CARRYOVER
IMP FLAG TOTAL EXCLUSION FOR PL 100 297

A-7

Appendix A—Record Layout and Description of Data Items
Variable
name
INCE13
IADA
IA14A
IA14B
IPPE15
IMEMBR13
IARRASTE1
IARRATE5
IARRAE81Z

Data
type
AN
AN
AN
AN
AN
AN
AN
AN
AN

IARRATE10
IARRASTE6
IARRATLEIZ
IARRASTE4

AN
AN
AN
AN

Data
element
order
302
303
304
305
306
307
308
309
310
311
312
313
314

Description
IMP FLAG NET CURRENT EXPENDITURES
IMP FLAG ADA (STATE AND NCES DEFINITION)
IMP FLAG ADA (STATE DEFINITION)
IMP FLAG ADA (NCES DEFINITION)
IMP FLAG PER PUPIL EXPENDITURES
IMP FLAG TOTAL STUDENT MEMBERSHIP
IMP FLAG INSTRUCTIONAL EXPENDITURES FROM ARRA FUNDS
IMP FLAG TOTAL CURRENT EXPENDITURES FROM ARRA FUNDS
IMP FLAG COMMUNITY SERVICE NONPROPERTY AND DIRECT COST PROGRAMS FROM ARRA
FUNDS
IMP FLAG PROPERTY EXPENDITURES FROM ARRA FUNDS
IMP FLAG SCHOOL CONSTRUCTION EXPENDITURES FROM ARRA FUNDS
IMP FLAG EXPENDITURES FROM TITLE I RECEIVED UNDER ARRA
IMP FLAG DIRECT PROGRAM SUPPORT EXPENDITURES FROM ARRA FUNDS

A-8

Appendix B—Glossary
This glossary applies to the Common Core of Data National Public Education Financial
Survey (NPEFS). For additional detail, it is suggested that the data user consult the NCES
accounting handbook, Financial Accounting for Local and State School Systems: 2014
Edition (Allison 2015). When applicable, line numbers corresponding to the handbook
are listed in parentheses, and corresponding NPEFS variable names are listed in brackets.
average daily attendance: Average daily attendance (ADA) is defined by state law or
regulations. In their absence, ADA should be calculated by summing the counts of
resident students attending public school each day of the school year and then dividing by
the total number of days that school is in session during the school year. Students who
reside in one state and attend public school in another state should be counted in the state
where they reside. [ADA, A14A, and A14B.]
CCD: Common Core of Data. A group of public elementary/secondary education surveys
of NCES. CCD data are collected from the administrative records systems of each state’s
department of education.
community services: A functional category of expenditures (3300) for such services as
swimming pools, day care centers, and programs for the elderly. [E81 and E82.]
current expenditures: Funds spent operating local public schools and local education
agencies, including such expenses as salaries for school personnel, student transportation,
school books and materials, and energy costs, but excluding capital outlay, interest on
school debt, payments to private schools, and payments to public charter schools. [TE5 is
the total of STE1, STE2T, and STE3.]
debt services: A subfunction (5100) within the expenditure function “other uses” (5000).
It includes only long-term debt service with obligations exceeding 1 year. [E7A1 and
E7A2.]
direct cost programs: A category of expenditures for programs not part of public
elementary and secondary education. These programs include community colleges, adult
education, and nonpublic school support. [E9A, E9B, E9C, E9D, E91, and subtotal
STE9. NOTE: STE9 does not include E91.]
direct program support: Expenditures made by state education agencies (SEAs) for, or
on behalf of, local education agencies (LEAs). The majority of these expenditures are for
teacher’s retirement funds. The remainder are for textbooks, busing, and special
programs, such as education for disabled students. Although states often report these
expenditures in the appropriate function, they are sometimes lumped together under the
heading “direct program support,” in which case NCES distributes them by function and
object after consultation with state officials. Direct program support for public
elementary and secondary education is reported in the data file as zero. [E4A1, E4A2,
E4B1, E4B2, E4C1, E4C2, E4D, E4E1, E4E2, and subtotal STE4. NOTE: STE4 does
not include E4A2, E4B2, E4C2, E4D, and E4E2.]
employee benefits: Expenditures (200) made in addition to gross salary that are not paid
B-2

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

B-3

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

B-4

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

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

B-6

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

B-7

Appendix C—State Abbreviations and American National Standards
Institute (ANSI) State Codes
Table C-1. State abbreviations and American National Standards Institute (ANSI) state codes, by state or
jurisdiction: Fiscal year 2014
State or
jurisdiction
Alabama
Alaska
Arizona
Arkansas
California

State
abbreviation1
AL
AK
AZ
AR
CA

ANSI
state code2
01
02
04
05
06

Colorado
Connecticut
Delaware
District of Columbia
Florida

CO
CT
DE
DC
FL

08
09
10
11
12

Georgia
Hawaii
Idaho
Illinois
Indiana

GA
HI
ID
IL
IN

Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi

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

State
abbreviation1
NJ
NM
NY
NC
ND

ANSI
state code2
34
35
36
37
38

Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island

OH
OK
OR
PA
RI

39
40
41
42
44

13
15
16
17
18

South Carolina
South Dakota
Tennessee
Texas
Utah

SC
SD
TN
TX
UT

45
46
47
48
49

IA
KS
KY
LA
ME

19
20
21
22
23

Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming

VT
VA
WA
WV
WI
WY

50
51
53
54
55
56

MD
MA
MI
MN
MS

24
25
26
27
28

American Samoa

Guam

Commonwealth of the
Missouri
MO
29
Northern Mariana Islands
MP
Montana
MT
30
Nebraska
NE
31
Puerto Rico
PR
Nevada
NV
32
New Hampshire
NH
33
U.S. Virgin Islands
VI
1
U.S. Postal Service state abbreviation codes.
2
American National Standards Institute state codes (01–78).
SOURCE: U.S. Census Bureau, Geography Division, Geographic Standards and Criteria Branch. (2012)
“Codes for the Identification of the States, the District of Columbia, Puerto Rico, and the Insular Areas of
the United States” (INCITS 38:2009).

C-2

69
72
78

Appendix D—Imputations and Edits List
The following is a state-by-state list of the imputations and edits in the fiscal year 2014
provisional Version 1a NPEFS data file. Data elements are denoted by the variable names in the
data file. For more information, see section II.B. “Imputations” in the User’s Guide and
Appendix A—Record Layout and Description of Data Elements in the documentation.
ALASKA
R1D contains R1C using TR
ARIZONA
E4B1 distribute by destination E217, E227, E237, E247, E267
E4E1 distribute by destination E11, E12, E13, E16, E18, E212, E213, E214, E215, E216, E217,
E218, E222, E223, E224, E225, E226, E227, E228, E232, E233, E234, E235, E236, E237,
E238, E242, E243, E244, E245, E246, E247, E248, E262, E263, E264, E265, E266, E267,
E268
E81 impute based on (TE11-E81)
TE25 totals E252, E253, E254, E255, E256, E257, E258 using TE11
ARKANSAS
E4C1 distribute by salary E12, E222, E223, E224, E225, E226, E227, E228, E3A12 using E11,
E212, E213, E214, E215, E216, E217, E218, E3A11
E4E1 distribute by destination E11, E12, E13, E16, E18, E212, E213, E214, E215, E216, E217,
E218, E222, E223, E224, E225, E226, E227, E228, E232, E233, E234, E235, E236, E237,
E238, E242, E243, E244, E245, E246, E247, E248, E262, E263, E264, E265, E266, E267,
E268
CALIFORNIA
E4E1 distribute by destination E11, E12, E13, E16, E18, E212, E213, E214, E215, E216, E217,
E218, E222, E223, E224, E225, E226, E227, E228, E232, E233, E234, E235, E236, E237,
E238, E242, E243, E244, E245, E246, E247, E248, E262, E263, E264, E265, E266, E267,
E268
E4E2 distribute by destination E17, E252, E253, E254, E255, E256, E257, E258, E3A2
CONNECTICUT
E4C1 distribute by salary E12, E222, E223, E224, E225, E226, E227, E228, E3A12 using E11,
E212, E213, E214, E215, E216, E217, E218, E3A11
E4E1 distribute by destination E11, E12, E13, E16, E18, E212, E213, E214, E215, E216, E217,
E218, E222, E223, E224, E225, E226, E227, E228, E232, E233, E234, E235, E236, E237,
E238, E242, E243, E244, E245, E246, E247, E248, E262, E263, E264, E265, E266, E267,
E268
E4E2 distribute by destination E17, E252, E253, E254, E255, E256, E257, E258, E3A2
E62 contains E61, E63 using TE11
E81 impute based on (TE11-E81)
E82 impute based on (TE11-E82)
R5 impute/import TR
FLORIDA
E4E1 distribute by destination E11, E12, E13, E16, E18, E212, E213, E214, E215, E216, E217,
E218, E222, E223, E224, E225, E226, E227, E228, E232, E233, E234, E235, E236, E237,
E238, E242, E243, E244, E245, E246, E247, E248, E262, E263, E264, E265, E266, E267,
E268

D-2

Appendix D—Imputations and Edits List
GEORGIA
E4E1 distribute by destination E11, E12, E13, E16, E18, E212, E213, E214, E215, E216, E217,
E218, E222, E223, E224, E225, E226, E227, E228, E232, E233, E234, E235, E236,
E237, E238, E242, E243, E244, E245, E246, E247, E248, E262, E263, E264, E265,
E266, E267, E268
IDAHO
E4C1 distribute by salary E12, E222, E223, E224, E225, E226, E227, E228, E3A12 using E11,
E212, E213, E214, E215, E216, E217, E218, E3A11
E4E1 distribute by destination E11, E12, E13, E16, E18
R1E contains R1N using TR
ILLINOIS
E4C1 distribute by salary E12, E222, E223, E224, E225, E226, E227, E228 using E11, E212,
E213, E214, E215, E216, E217, E218
E4E1 distribute by destination E11, E12, E13, E16, E18, E212, E213, E214, E215, E216, E217,
E218, E222, E223, E224, E225, E226, E227, E228, E232, E233, E234, E235, E236, E237,
E238, E242, E243, E244, E245, E246, E247, E248, E262, E263, E264, E265, E266, E267,
E268
E62 contains E61 using TE11
INDIANA
E4C1 distribute by salary E12, E222, E223, E224, E225, E226, E227, E228 using E11, E212,
E213, E214, E215, E216, E217, E218
LOUISIANA
E4E1 distribute by destination E11, E12, E13, E16, E18, E212, E213, E214, E215, E216, E217,
E218, E222, E223, E224, E225, E226, E227, E228, E232, E233, E234, E235, E236, E237,
E238, E242, E243, E244, E245, E246, E247, E248, E262, E263, E264, E265, E266, E267,
E268
MARYLAND
E4C1 distribute by salary E12, E222, E223, E225, E228 using E11, E212, E213, E215, E218
E4E1 distribute by destination E11, E12, E13, E16, E18, E212, E213, E214, E215, E216, E217,
E218, E222, E223, E224, E225, E226, E227, E228, E232, E233, E234, E235, E236, E237,
E238, E242, E243, E244, E245, E246, E247, E248, E262, E263, E264, E265, E266, E267,
E268
MINNESOTA
E4E1 distribute by destination E11, E12, E13, E16, E18, E212, E213, E214, E215, E216, E217,
E218, E222, E223, E224, E225, E226, E227, E228, E232, E233, E234, E235, E236, E237,
E238, E242, E243, E244, E245, E246, E247, E248, E262, E263, E264, E265, E266, E267,
E268
E62 contains E61 using TE11
MISSISSIPPI
E62 contains E63 using TE11
MISSOURI
E13 contains E18 using TE11

D-3

Appendix D—Imputations and Edits List
E61 contains E63 using TE11
NEBRASKA
E62 contains E61 using TE11
E81 contains E82 using TE11
NEW HAMPSHIRE
E62 contains E63 using TE11
NEW JERSEY
R4A contains R4D using TR
NEW YORK
E4E1 distribute by destination E11, E12, E13, E16, E18, E212, E213, E214, E215, E216, E217,
E218, E222, E223, E224, E225, E226, E227, E228, E232, E233, E234, E235, E236, E237,
E238, E242, E243, E244, E245, E246, E247, E248, E262, E263, E264, E265, E266, E267,
E268
SOUTH DAKOTA
E62 contains E61 using TE11
VIRGINIA
R1D contains R1C using TR
WEST VIRGINIA
E4E1 distribute by destination E11, E12, E13, E16, E18, E212, E213, E214, E215, E216, E217,
E218, E222, E223, E224, E225, E226, E227, E228, E232, E233, E234, E235, E236, E237,
E238, E242, E243, E244, E245, E246, E247, E248, E262, E263, E264, E265, E266, E267,
E268
WISCONSIN
E4E1 distribute by destination E11, E12, E13, E16, E18, E212, E213, E214, E215, E216, E217,
E218, E222, E223, E224, E225, E226, E227, E228, E232, E233, E234, E235, E236, E237,
E238, E242, E243, E244, E245, E246, E247, E248, E262, E263, E264, E265, E266, E267,
E268
DISTRICT OF COLUMBIA
E61 contains E63 using TE11
U.S. VIRGIN ISLANDS
TE25 totals E252, E253, E254, E255, E256, E257, E258 using TE11

D-4

Appendix E—Fiscal Data Plan Questions
National Public Education Financial Survey (NPEFS)
FY 2014 Fiscal Data Plan

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.)

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
3. 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

E-2

Appendix E—Fiscal Data Plan Questions
4. 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) ______________

E-3

Appendix E—Fiscal Data Plan Questions
American Reinvestment and Recovery Act (ARRA)
Note: The following question is to ensure that if your state has ARRA revenues and expenditures for FY
2014 that the amounts are reported correctly in the revenues (Revenue from Federal Sources),
expenditures, and ARRA exhibit sections of NPEFS.

5. Is your state’s method of reporting ARRA revenues, expenditures, and ARRA exhibits
the same as FY 2013?
 Yes
 No, there is a change in ARRA reporting. (Please explain.)__________________
__________________________________________________________________.
 Not Applicable. There is no ARRA to report for FY 2014.
Flag Fields
Note: The NPEFS web form has flag fields containing “M” (missing), “N” (nonapplicable), and “Z” (true
zero) flag values for each category. NCES and the Census Bureau are striving to ensure respondents are
assigning flag values correctly so that “missing,” “nonapplicable”, and “true” zeroes are properly
distinguished. Please review the flag definitions in the NPEFS Reporting Instructions (p. 1).

6. Please indicate that you understand the proper usage of flag fields and that you will be
using them when reporting throughout the web form.
 Yes
 No
Prekindergarten (PK) Data
7. Please indicate below if finance data (local, state, and federal sources) for PK students
are included in NPEFS and F-33 data for fiscal years 2013 and 2014: (Check all that
apply.)
 Included in FY 2013 NPEFS
 Included in FY 2014 NPEFS
 Included in FY 2013 F-33
 Included in FY 2014 F-33
 Not included in NPEFS or F-33

E-4

Appendix E—Fiscal Data Plan Questions
Finance Data for School Districts with Charter Schools

8. 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
 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 years 2013 and 2014: (Check all that apply.)
 Included in FY 2013 NPEFS
 Included in FY 2014 NPEFS
 Included in FY 2013 F-33
 Included in FY 2014 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 2013 and 2014? (Check all that apply.)
 Yes, included in FY 2013 NPEFS Current Expenditures
 Yes, included in FY 2014 NPEFS Current Expenditures
 No, not included (Please explain.)____________________________________
______________________________________________________________________________________
_________________________________. (After providing explanation, please go to question 9.)

E-5

Appendix E—Fiscal Data Plan Questions
8c. Please indicate below if expenditures for charter schools are generally included
within NPEFS data in the following variables for fiscal year 2013: (Check all that
apply.)
 Included in Instruction expenditures subtotal
 Included in Support Services expenditures subtotal
 Included in Food Services expenditures subtotal
 Included in Enterprise Operations expenditures subtotal
8d. Please indicate below if expenditures for charter schools are generally included
within NPEFS data in the following variables for fiscal year 2014: (Check all that
apply.)
 Included in Instruction expenditures subtotal
 Included in Support Services expenditures subtotal
 Included in Food Services expenditures subtotal
 Included in Enterprise Operations expenditures subtotal
8e. 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 from private sources but not
from private sources.

NPEFS Student Membership
Note: State education agencies (SEAs) annually report total student membership data in the Common
Core of Data (CCD) State Nonfiscal Survey. NCES uses student membership from the CCD State
Nonfiscal Survey with NPEFS finance data to calculate the per pupil expenditure amounts reported in
NCES’ annual Revenues and Expenditures for Public Elementary and Secondary Education publication.
As part of the collection process, NCES asks SEAs to review student membership data from the CCD
State Nonfiscal Survey and verify that the membership data are consistent with the programs covered in
the revenues and expenditures data reported in NPEFS. While it is required that all charter school and PK
data be reported in NPEFS finance data, some states are currently not able to report this data. If the

E-6

Appendix E—Fiscal Data Plan Questions
reported NPEFS finance data excludes charter school and PK programs, then student membership data
should also exclude charter school and PK membership. If this is the case for your state, we must adjust
your student membership so that the student membership is consistent with the reported NPEFS finance
data.

9. When we use your state’s student membership data with NPEFS finance data, should
we adjust student membership data to agree with finance data? (Check all that apply.)
 Yes, exclude PK students
 Yes, exclude charter school students
 Yes, make another adjustment (Please explain.)____________________________
____________________________________________________________________.
 No, do not adjust student membership. We confirm that student membership data
are consistent with NPEFS finance data.
NPEFS Average Daily Attendance (ADA)
10. When calculating ADA on the NPEFS survey, do you include summer school
attendance?
 Yes
 No (Please go to question 11.)

10a. 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.

11. 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 12.)
11a. If yes, are you submitting your state statutory citation (documenting how ADA
is defined) with your NPEFS submission?

E-7

Appendix E—Fiscal Data Plan Questions
 Yes
 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 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
E-8

Appendix E—Fiscal Data Plan Questions
 Textbooks and other instructional materials
 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 2014 NPEFS
 Included in FY 2014 F-33
 Not included in FY 2014 NPEFS or F-33
13b. What type of district are finance data for the expenditures of virtual schools
reported as
 Regular school district
 Separate education agency

E-9

Appendix E—Fiscal Data Plan Questions
Revenues from Private Sources
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

E-10

Appendix F—Fiscal Data Plan Responses
Exhibit F-1. Fiscal data plan responses to questions 1 through 3, by state or jurisdiction: Fiscal year 2014
In your state, do
local education
agencies receive
funds from the
state classified as
Direct Program
Support
(NPEFS)/State
Payments on
Behalf of the LEA
(F-33)?
Q. 1
No
Yes

Are these
amounts
reported in
NPEFS?
Q. 2
†
Yes

If yes, where are these amounts
reported in NPEFS?
Q. 2.a
Revenues
Expenditures
†
†
Yes
Yes

Yes

†

Yes
Yes
No

Yes
Yes
†

Yes
†
†

Yes
Yes
†

Yes

†

Yes

†
Amounts not reported in F-33, fiscal
data plan only
—
†
Amounts not reported in F-33, fiscal
data plan only

Georgia
Hawaii
Idaho
Illinois
Indiana

Yes
No
Yes
Yes
Yes

Yes
†
Yes
Yes
Yes

Yes
†
Yes
†
†

Yes
†
Yes
Yes
Yes

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

Iowa
Kansas
Kentucky
Louisiana

No
Yes
Yes

†
Yes
Yes

Yes
No

Yes
†

†
District-by-district
District-by-district
Amounts not reported in F-33, fiscal
data plan only
State totals

Yes

Yes
No

Yes
†

Yes

†

Yes

District-by-district
Amounts not reported in F-33, fiscal
data plan only
†
Amounts not reported in F-33 or fiscal
data plan
Amounts not reported in F-33 or fiscal
data plan

†
†
†
†
†

State or jurisdiction
Alabama
Alaska
Arizona
Arkansas
California

Colorado
Connecticut
Delaware
District of Columbia
Florida

Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi

Missouri
No
Montana
No
Nebraska
No
Nevada
No
New Hampshire
No
See notes at end of exhibit.

F-2

How are these amounts reported in F33?
Q. 3
†
District-by-district
Amounts not reported in F-33 or fiscal
data plan
Amounts not reported in F-33 or fiscal
data plan
Amounts not reported in F-33, fiscal
data plan only

Appendix F—Fiscal Data Plan Responses
Exhibit F-1. Fiscal data plan responses to questions 1 through 3, by state or jurisdiction: Fiscal year 2014—continued

Do local education
agencies in your
state receive
Direct Program
Support/State
Payments on
Behalf monies
from the state?
Q. 1
Yes
No
Yes
No
No

Are these
amounts
reported in
NPEFS?
Q. 2
Yes
†
Yes
†
†

Revenues
Yes
†
Yes
†
†

Expenditures
Yes
†
Yes
†
†

No
Yes
No

†
†
†

†
Yes
†

Rhode Island

Yes
Yes

†
Yes

Yes
Yes

†
†
†
Amounts not reported in F-33, fiscal
data plan only
District-by-district

South Carolina
South Dakota
Tennessee
Texas
Utah

Yes
Yes
No
Yes
No

Yes
Yes
†
Yes
†

Yes
Yes
†
†
†

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

Vermont
Virginia
Washington
West Virginia
Wisconsin

Yes
No
No
Yes

Yes
†
†
Yes

Yes
No

Yes
†

†
†

Yes
†

District-by-district
†
†
District-by-district
Amounts not reported in F-33, fiscal
data plan only
†

No
No

†
†

Yes

†

Yes

†

Yes

State totals
Amounts not reported in F-33 or fiscal
data plan
Amounts not reported in F-33 or fiscal
data plan

State or jurisdiction
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania

Wyoming
Other jurisdictions
American Samoa
Guam
Commonwealth of
the Northern Mariana
Islands
Puerto Rico

If yes, where are these amounts
reported in NPEFS?
Q. 2.a

U.S. Virgin Islands

How are these amounts reported in F33?
Q. 3
District-by-district
†
District-by-district
†
†

Yes
Yes
†
Yes
— Not available.
† Not applicable.
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public
Education Financial Survey (NPEFS)," fiscal year 2014, provisional Version 1a.

F-3

Appendix F—Fiscal Data Plan Responses
Exhibit F-2. Fiscal data plan responses to questions 4.a.1 through 4.b.2, by state or jurisdiction: Fiscal year 2014
Please provide the TOTAL Direct Program Support/State Payments on Behalf of LEA amounts in your state
(include all amounts, even those reported under their appropriate functions)

State or jurisdiction
Alabama
Alaska
Arizona
Arkansas
California

Textbooks for
Public School
Students (NonProperty)
Q.4.a.1
†
$0
0
0
0

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

Transportation for Public
School Students (NonProperty)
Q.4.b.1
†
$0
818,300
†
0

Transportation for Public
School Students (Property
only)
Q.4.b.2
†
$0
†
†
0

Colorado
Connecticut
Delaware
District of Columbia
Florida

†
0
0
†
0

†
0
†
†
0

Georgia
Hawaii
Idaho
Illinois
Indiana

0
†
0
0
0

0
†
†
0
0

Iowa
Kansas
Kentucky
Louisiana
Maine

†
0
0
0
†

†
0
†
0
†

Maryland
Massachusetts
Michigan
Minnesota
Mississippi

0
0
†
0
47,812

0
0
†
0
†

Missouri
Montana
Nebraska
Nevada
New Hampshire

†
†
†
†
†

New Jersey
New Mexico
New York
North Carolina
North Dakota

0
†
0
†
†

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

†
0
†
0
0

F-4

Appendix F—Fiscal Data Plan Responses
Exhibit F-2. Fiscal data plan responses to questions 4.a.1 through 4.b.2, by state or jurisdiction: Fiscal year 2014—continued
Please provide the Total Direct Program Support/State Payments on Behalf amounts in your state (include
all amounts, even those reported under their appropriate functions)

State or jurisdiction
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Other jurisdictions
American Samoa
Guam
Commonwealth of
the Northern Mariana Islands

Textbooks for
Public School
Students (NonProperty)
Q.4.a.1
$49,090,817
0
†
179,594,250
†

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

Transportation for Public
School Students (NonProperty)
Q.4.b.1
$88,203,148
0
†
20,982,798
†

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

0
†
†
0
0
†

†
†

0
0
0
0
Puerto Rico
0
0
0
0
U.S. Virgin Islands
778,824
0
0
0
— Not available.
† Not applicable.
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public
Education Financial Survey (NPEFS)," fiscal year 2014, provisional Version 1a.

F-5

Appendix F—Fiscal Data Plan Responses
Exhibit F-3. Fiscal data plan responses to questions 4.c through 4.d, by state or jurisdiction: Fiscal year 2014
Please provide the Total Direct Program Support/State Payments on Behalf amounts in your state (include all
amounts, even those reported under their appropriate functions)
If you are reporting Direct Program Support expenditures for
Employee Benefits for Public School
Employee Benefits, please indicate the general categories of benefits
these expenditures support
Employees
Q.4.c
Q.4.d
Non-Property
Property
State or jurisdiction
Q.4.c.1
Q.4.c.2
Retirement
Health Insurance Other
†
Alabama
†
†
†
†
$340,343,014
Alaska
$0
Yes
†
†
†
Arizona
0
†
†
†
Arkansas
0
Yes
Yes
Yes. Workers Compensation
103,114,957
1,249,920,998
California
0
Yes
†
†
Colorado
Connecticut
Delaware
District of Columbia
Florida

†
1,043,152,655
†
†
0

†
0
0
†
0

†
Yes
†
†
†

†
†
†
†
†

Georgia
Hawaii
Idaho

0
†
946,153

0
†
0

Yes
†
†

Illinois
Indiana

3,425,023,989
948,884,331

0
0

Yes
Yes

†
Yes

†
†
Yes. Unemployment
Insurance paid directly to the
Dept of Labor for benefit of
LEAs
†
†

Iowa
Kansas
Kentucky

†
312,267,165
102,124,997

†
0
0

†
Yes
Yes

†
†
Yes

†
†
Yes. Life Insurance, HRA

Louisiana
Maine

0
†

0
0

†
Yes

†
†

Maryland
Massachusetts
Michigan
Minnesota
Mississippi

728,115,715
1,035,468,000
†
0
3,141,186

0
0
†
0
0

Yes
Yes
†
†
Yes

†
†
†
†
Yes

†
†
†
†
†

†
Missouri
†
Montana
†
Nebraska
†
Nevada
†
New Hampshire
See notes at end of exhibit.

F-6

Appendix F—Fiscal Data Plan Responses
Exhibit F-3. Fiscal data plan responses to questions 4.c through 4.d, by state or jurisdiction: Fiscal year 2014—continued
Please provide the Total Direct Program Support/State Payments on Behalf amounts in your state (include all
amounts, even those reported under their appropriate functions)
If you are reporting Direct Program Support expenditures for
Employee Benefits for Public School
Employee Benefits, please indicate the general categories of benefits
Employees
these expenditures support
Q.4.c
Q.4.d
Non-Property
Property
State or jurisdiction
Q.4.c.1
Q.4.c.2 Retirement
Health Insurance Other
$1,113,413,420
New Jersey
$0
Yes
†
†
†
New Mexico
†
†
†
†
New York
0
Yes
Yes
Yes. Workman’s
4,942,565,492
compensation, life insurance,
disability insurance
†
North Carolina
†
†
†
†
North Dakota
†
†
†
†
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island

†
†
32,700,296
†
†
80,351,295

†
†
†
0
0

†
†
†
†
Yes

†
†
†
†
†

South Carolina
South Dakota
Tennessee
Texas
Utah

†
0
†
1,491,613,501
†

0
0
0
0
†

†
†
†
Yes
†

†
†
†
Yes. Medicare
†

Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Other jurisdictions
American Samoa
Guam
Commonwealth of the
Northern Mariana Islands

71,783,200
†
†
656,748,178
†
†

0
†
†
0
0
†

Yes
†
†
Yes
†
†

†
†
†
Yes
†
†

†
†
†
†
†
†

†
†

†
0
†
†
†
†
Puerto Rico
0
†
†
†
0
U.S. Virgin Islands
0
†
†
†
— Not available.
† Not applicable.
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public
Education Financial Survey (NPEFS)," fiscal year 2014, provisional Version 1a.

F-7

Appendix F—Fiscal Data Plan Responses
Exhibit F-4. Fiscal data plan responses to questions 4.e.1 through 4.f.2, by state or jurisdiction: Fiscal year 2014
Please provide the Total Direct Program Support/State Payments on Behalf amounts in your state (include all amounts, even
those reported under their appropriate functions)
Direct
Program
Direct
Other Direct
Other Direct
Support for
Program
Program
Private
Support for Program
Support for
Support for
School
Private
Public
Public School
Students
School
School
Program
Students (Non(NonStudents
Students
State or
Program Name(s)
Name(s)
Property)
Property)
(Property)
(Property)
jurisdiction
Q.4.e.1
Q.4.e.2
Q.4.f.1
Q.4.f.1
Q.4.f.2
Q.4.f.2
Alabama
†
†
†
†
†
†
Alaska
$0
$0
$0
†
$0
†
Arizona
†
†
71,766,575
County Small Schools Program,
0
†
Juvenile Corrections (ADJC),
Corrections (Adult), County Jails
Arkansas
California

†
0

89,840,091
1,614,281,359

Colorado
Connecticut

†
26,201,842

†
0

†
534,436,753

Delaware
District of
Columbia
Florida

1,836,855
†

†
†

Georgia

Some charter schools

20,343,439

Some charter
schools

Child Nutrition programs run by State
Agencies, State Technical High School
programs, State Department of
Correction programs, Regional
Education Service Center programs

21,110,584

State Technical
High School
programs,
Regional
Education
Service Center
programs

†
†

†

654,119,219

Florida School for Deaf & Blind, Florida
Virtual School, McKay Scholarship
Program and Florida Tax Credit
Scholarship Program

34,538,856

Hawaii
Idaho
Illinois
Indiana

†
†
0
†

†
3,470,582
37,400,000
†

State Schools for Blind, Deaf and
Virtual School
†
†
†
†

Iowa
Kansas
Kentucky
Louisiana

†
0
†
22,210,311

†
0
†
0

†
0
105,666,169
51,690,458

†
†
†
Louisiana School for the Deaf and
Visually Impaired, Louisiana Special
Education Center; Special School
District

†
0
†
0

†

Maine
†
See Notes at end of exhibit

F-8

†
0
0
†

†
†
†
†
†
†
†
†

†
†

†

Montana

†
†

†

New Hampshire

†

New Jersey

†

440,840,135

†

New Mexico
New York

†
†

†
1,333,454,612

Debt service for state issued school
construction bonds.
†
District Payments to Charter Schools

†
†

North Carolina

†

North Dakota

†

Ohio

†

Oklahoma

†

163,992,117

Career Tech salaries on behalf of
students

36,830,790

Oregon

†

Commodities
and student
assessment
expenditures
†

Pennsylvania

111,141,303

†

Rhode Island

1,560,283

†

67,663,036

School Housing
Aid

Nebraska
Nevada

See notes at the end of exhibit

F-9

Appendix F—Fiscal Data Plan Responses
Exhibit F-4. Fiscal data plan responses to questions 4.e.1 through 4.f.2, by state or jurisdiction: Fiscal year 2014—continued
Please provide the Total Direct Program Support/State Payments on Behalf amounts in your state (include all amounts, even
those reported under their appropriate functions)
Direct
Program
Direct
Other Direct
Other Direct
Support for
Program
Program
Private
Support for Program
Support for
Support for
School
Private
Public
Public School
Students
School
School
Program
Students (Non(NonStudents
Students
State or
Program Name(s)
Name(s)
Property)
Property)
(Property)
(Property)
jurisdiction
Q.4.e.1
Q.4.e.2
Q.4.f.1
Q.4.f.1
Q.4.f.2
Q.4.f.2
South Carolina
†
†
$29,537,042
Testing - $27,261,400; Community
†
†
Education - $2,275,642
0
0
6,997,871
Connecting Schools
1,465,233
Connecting
South Dakota
Schools
Tennessee
†
†
†
†
†
†
Texas
†
†
721,433,519
Academic Innovation & Mentoring,
†
†
Amachi, Assessment, Autism Training,
Awards for Student Advancement &
Education, Best Buddies,
Campus/District Intervention &
Turnaround, Communities in Schools,
Contingency for HB 5 - Public School
Accountability, Contingency for HB
742 - Summer Instruction/Teaching
Opportunities, Contingency for SB
1403 - Educator Studies/Surveys,
Early Childhood School Readiness,
Early College High School & T-Stem,
ESC Dyslexia, FitnessGram Program,
FSP Texas Juvenile Justice
Department, Incentive Aid,
Instructional Materials, Juvenile Justice
Alternative Education, Non-Ed
Community Based Support, Project
Share, Reading
Diagnostic/TPRI/TEJAS Lee
Assessment, Reasoning Mind,
Regional Day Schools Deaf, Regional
Education Service Centers, School
Lunch Matching, Specialty License
Plates, Steroid Testing, Student
Success Initiative, Students with Visual
Impairments, Supplemental Funding
for Pre- Kindergarten, Teach For
America , TEKS Review and Revision,
Tx Advanced Placement Initiative,
Virtual School Network, Windham
School District
Utah
†
†
†
†
†
†

F-10

†
†
1461108

†
†
0

†
†
40600153

†
†
Corrections($13,075,357), WV School
for the Deaf and Blind ($13,626,894),
Tools for Schools (11,875,727), Virtual
Schools ($1,168,845), and Statewide
Technology Support ($853,330)
†
†

†
†
†

Wisconsin
159177603
†
63051300
†
†
Wyoming
†
†
†
†
†
Other
jurisdictions
American Samoa †
†
†
†
†
†
Guam
†
†
†
†
†
†
Commonwealth
†
†
†
†
†
†
of the Northern
Mariana Islands
43295277
†
241420682
†
†
†
Puerto Rico
0
0
0
†
0
†
U.S. Virgin
Islands
— Not available.
† Not applicable.
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public
Education Financial Survey (NPEFS)," fiscal year 2013, provisional Version 1a.

F-11

Appendix F—Fiscal Data Plan Responses
Exhibit F-5. Fiscal data plan responses to questions 5 through 6, by state or jurisdiction: Fiscal year 2014
Is your state's
Please indicate that you understand
reporting of ARRA in
the proper usage of flag fields and
the revenues,
that you will be using them when
expenditures, and
reporting throughout the
If answer is no, please explain the change in
web form.
ARRA exhibits the
ARRA reporting.
Q.6
same as FY 2013?
Q.
5
Q.
5.a
State or jurisdiction
Alabama
Yes
†
Yes
Alaska
Yes
†
Yes
Not applicable. There is
Arizona
no ARRA to report for
†
Yes
FY 2014.
Arkansas
Yes
†
Yes
California
Yes
†
Yes
Colorado
Connecticut

†
†

Yes
Yes

†

Yes

District of Columbia
Florida

Yes
Yes
Not applicable. There is
no ARRA to report for
2014.
Yes
Yes

†
†

Yes
Yes

Georgia
Hawaii
Idaho
Illinois
Indiana

Yes
Yes
Yes
Yes
Yes

†
†
†
†
†

Yes
Yes
Yes
Yes
Yes

Iowa

Not applicable. There is
no ARRA to report for
FY 2014.

†

Yes

Delaware

Kansas

Kentucky
Louisiana
Maine

Yes
Yes
No

Maryland

Yes
Not applicable. There is
Massachusetts
no ARRA to report for
FY 2014.
Michigan
Yes
Minnesota
Yes
Mississippi
Yes
Not applicable. There is
Missouri
no ARRA to report for
FY 2014.
Montana
Yes
Nebraska
Yes
Nevada
Yes
New Hampshire
Yes
See notes at end of exhibit.

FY 13 ARRA items reported as missing were
included in the revenues, expenditures, and Title
I expenditures. FY14 only had one USD
reporting ARRA expenditures and we requested
detail information for the ARRA items.
†
†
Maine's LEAs had no ARRA funds in FY 14

Yes

Yes
Yes
Yes

†

Yes

†

Yes

†
†
†

Yes
Yes
Yes

†

Yes

†
†
†
†

Yes
Yes
Yes
Yes

F-12

Appendix F—Fiscal Data Plan Responses
Exhibit F-5. Fiscal data plan responses to questions 5 through 6, by state or jurisdiction: Fiscal year 2014—continued
Is your state's reporting
of ARRA in the
revenues,
expenditures, and
ARRA exhibits the
same as FY 2013?
State or jurisdiction
New Jersey
New Mexico
New York
North Carolina
North Dakota

Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah

Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Other Jurisdictions

American Samoa

Guam
Commonwealth of the
Northern Mariana
Islands
Puerto Rico

Q. 5

Yes
Yes
Yes
Yes
Not applicable. There is
no ARRA to report for FY
2014.
Not applicable. There is
no ARRA to report for FY
2014.
Yes
No
Yes
Yes
Yes
Yes
Not applicable. There is
no ARRA to report for FY
2014.
Yes
Yes
Not applicable. There is
no ARRA to report for FY
2014.
Yes
Yes
Yes
Yes
Yes
Not applicable. There is
no ARRA to report for FY
2014.
Not applicable. There is
no ARRA to report for FY
2014.
Not applicable. There is
no ARRA to report for FY
2014.
Yes
Not applicable. There is
no ARRA to report for FY
2014.

†
†
†
†

Please indicate that you understand
the proper usage of flag fields and
that you will be using them when
reporting throughout the
web form.
Q.6
Yes
Yes
Yes
Yes

†

Yes

†

Yes

†
Oregon had no ARRA reporting for FY 2014.
†
†

Yes
Yes
Yes
Yes

†
†

Yes
Yes

†

Yes

†
†

Yes
Yes

†

Yes

†
†
†
†
†

Yes
Yes
Yes
Yes
Yes

†

Yes

†

Yes

†

Yes

†

Yes

If answer is no, please explain the change in
ARRA reporting.

Q. 5.a

Yes
Yes
U.S. Virgin Islands
— Not available.
† Not applicable.
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public
Education Financial Survey (NPEFS)," fiscal year 2014, provisional Version 1a.

F-13

Appendix F—Fiscal Data Plan Responses
Exhibit F-6. Fiscal data plan responses to question 7, by state or jurisdiction: Fiscal year 2014
Please indicate if finance data (local, state, and federal sources) for PK students are included in NPEFS and F-33 data
for fiscal years 2013 and 2014.

State or jurisdiction
Alabama
Alaska
Arizona
Arkansas
California

Included in FY 2013
NPEFS
Q.7
Yes
Yes
†
Yes
Yes

Included in FY
2014 NPEFS
Q.7
Yes
Yes
†
Yes
Yes

Included in FY
2013 F-33
Q.7
Yes
Yes
†
Yes
Yes

Included in FY
2014 F-33
Q.7
Yes
Yes
†
Yes
Yes

Not included in NPEFS or F-33
Q.7
†
†
Yes
†
†

Colorado
Connecticut
Delaware
District of Columbia
Florida

Yes
Yes
Yes
Yes
Yes

Yes
Yes
†
Yes
Yes

†
†
†
†
†

Georgia
Hawaii
Idaho
Illinois
Indiana

Yes
Yes
Yes
Yes
Yes

†
†
†
†
†

Iowa
Kansas
Kentucky
Louisiana
Maine

Yes
Yes
Yes
Yes
Yes

Yes
Yes
Yes
Yes
†

Yes
Yes
Yes
Yes
Yes

†
†
†
†
†

Maryland
Massachusetts
Michigan
Minnesota
Mississippi

Yes
Yes
Yes
Yes
Yes

†
†
†
†
†

Missouri
Montana
Nebraska
Nevada
New Hampshire

Yes
Yes
Yes
Yes
Yes

†
†
†
†
†

Yes
Yes
Yes
Yes
Yes

†
Yes
Yes
Yes
Yes

†
†
†
†
†

New Jersey
Yes
New Mexico
Yes
New York
Yes
North Carolina
Yes
North Dakota
Yes
See notes at end of exhibit.
-----------

F-14

Appendix F—Fiscal Data Plan Responses
Exhibit F-6. Fiscal data plan responses to question 7, by state or jurisdiction: Fiscal year 2014—continued
Please indicate if finance data (local, state, and federal sources) for PK students are included in NPEFS and F-33 data
for fiscal years 2013 and 2014.

State or jurisdiction
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island

Included in FY 2013
NPEFS
Q.7
Yes
Yes
†
Yes
Yes

Included in FY
2014 NPEFS
Q.7
Yes
Yes
†
Yes
Yes

Included in FY
2013 F-33
Q.7
Yes
Yes
†
Yes
Yes

Included in FY
2014 F-33
Q.7
Yes
Yes
†
Yes
Yes

Not included in NPEFS or F-33
Q.7
†
†
Yes
†
†

South Carolina
South Dakota
Tennessee
Texas
Utah

Yes
Yes
Yes
Yes
Yes

†
†
†
†
†

Yes
Yes
Yes
Yes
†
Vermont
Virginia
Yes
Yes
Yes
Yes
†
Washington
Yes
Yes
Yes
Yes
†
West Virginia
Yes
Yes
Yes
Yes
†
Wisconsin
Yes
Yes
Yes
Yes
†
Wyoming
†
†
†
†
Yes
Other Jurisdictions
American Samoa
†
†
†
†
Yes
Guam
†
Yes
†
†
†
Commonwealth of the
Yes
Yes
†
†
†
Northern Mariana
Islands
Puerto Rico
Yes
Yes
†
†
†
Virgin Islands
†
†
†
†
Yes
— Not available.
† Not applicable.
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public
Education Financial Survey (NPEFS)," fiscal year 2014, provisional Version 1a.

F-15

Appendix F—Fiscal Data Plan Responses
Exhibit F-7. Fiscal data plan responses to question 8, by state or jurisdiction: Fiscal year 2014

State or jurisdiction
Alabama
Alaska
Arizona
Arkansas
California

Please indicate below if your state reports finance data for any of the following types of school districts:
School districts
where some
associated schools
School districts
School districts where all
are charter schools
If answer is other, please provide an
where all associated
associated schools are
and some are
explanation.
schools are charter
noncharter schools
noncharter schools
schools Q.8
Q.8
Q.8
Q.8
†
Yes
†
†
†
Yes
Yes
†
†
Yes
Yes
†
Yes
Yes
Yes
†
Yes
Yes
Yes
†

Colorado
Connecticut
Delaware
District of Columbia
Florida

Yes
Yes
†
Yes
†

Yes
Yes
†
Yes
Yes

Yes
Yes
Yes
Yes
Yes

†
†
†
†
†

Georgia
Hawaii
Idaho

Yes
†

Yes
Yes

†

†
†
Idaho collects financial information and
an audit report from each public school
district and each individual charter
school.
Only tuition payments from the school
district to charter school are included in
finance data

Yes
Yes

†
†

Illinois

Indiana
Iowa

†

†
†

Yes
Yes

Yes
†

Yes
Yes

Yes
†

Kansas

Kentucky
Louisiana

Yes
Maine
†
See notes at end of exhibit

F-16

State Charter Schools are not included in
the finance data
†
All charter schools in Iowa must be part
of a public school district. Most districts
have no charter schools. The virtual
schools in question 13 are also part of a
public school district.
Kansas treats all charter schools same
as regular public schools. Enrollment
and revenues/expenditures are reported
to state as part of the regular USD
budget at the district level; building base
budgets are not collected.
†
The answers above assume districts are
equivalent to LEAs. Type 2 and Type 5
Charter Schools are LEAs.
†

Appendix F—Fiscal Data Plan Responses
Exhibit F-7. Fiscal data plan responses to question 8, by state or jurisdiction: Fiscal year 2014—continued

State or jurisdiction
Maryland

Massachusetts
Michigan

Please indicate below if your state reports finance data for any of the following types of school districts:
School districts where
some associated
School districts
School districts where
schools are charter
If answer is other, please provide an
where all associated all associated schools
schools and some are
explanation.
schools are charter
are noncharter schools noncharter schools
schools Q.8
Q.8
Q.8
Q.8
MARYLAND STATE LAW DOES NOT
ALLOW FOR INDEPENDENT
CHARTER SCHOOLS. LEAS MAY
ELECT TO HAVE CHARTER
SCHOOLS BUT WE DO NOT REPORT
FINANCE DATA FOR CHARTER
†
†
†
SCHOOLS SEPARATELY
†
†
Yes
†
"Charter schools" in Michigan are
considered separate public school
entities and called public school
academies (PSAs). Public school
academies are required to submit
financial information to the State

Minnesota
Mississippi

†
†
†

†
Yes
Yes

†
†
†

just as traditional public schools. Data for
them is included in the NPEFS and F33.
†
†

†
†
†
†
†

†
Yes
Yes
Yes
Yes

†
†
†
Yes
†

All charter schools in Missouri are LEA
charter schools.
†
†
†
†

†
†
†

Yes
†
Yes

†
Yes
Yes

Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina

North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania

Yes
†

Yes
Yes

Yes
†

Yes
†
Yes

†
†
Yes

†
Yes
Yes

†
Yes

†
Rhode Island
Yes
See notes at end of exhibit

F-17

†
†
†
Same response as prior year:
NC SBE is the entity that can approve
Charter Schools. LEA's (Districts) cannot
charter their own schools, only our state
can and does.
†
†
†
†
PA does not have any charter schools or
noncharter schools that are associated
with school districts. All LEAs are
separate operating entities.
†

Appendix F—Fiscal Data Plan Responses
Exhibit F-7. Fiscal data plan responses to question 8, by state or jurisdiction: Fiscal year 2014—continued
Please indicate below if your state reports finance data for any of the following types of school districts:
School districts where
some associated
School districts where School districts where
schools are charter
all associated schools all associated schools
schools and some are
are charter schools
are noncharter schools noncharter schools
State or jurisdiction
Q.8
Q.8
Q.8
South Carolina
Yes
Yes
Yes
South Dakota
†
†
†
Tennessee
†
Yes
Yes
Texas
Yes
Yes
†
Utah
†
Yes
†
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Other Jurisdictions
American Samoa
Guam

If answer is other, please provide an
explanation.
Q.8
†
South Dakota does not allow charter
schools
†
†
For Utah each charter school is reported
as a separate LEA

†
†
†
†
†
†

†
Yes
Yes
Yes
†
†

†
Yes
†
†
Yes
Yes

†
†
†
†
†
†

†

Yes

†

†
Funding for Charter schools comes from
GDOE Appropriations under GDOE
umbrella. However data is at the source
only not the Charter school expenses.

†
†
Yes
Commonwealth of the
Northern Mariana
Islands
†
†
†
†
Puerto Rico
†
Yes
†
†
Virgin Islands
†
Yes
†
†
— Not available.
† Not applicable.
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public
Education Financial Survey (NPEFS)," fiscal year 2014, provisional Version 1a.

F-18

Appendix F—Fiscal Data Plan Responses
Exhibit F-8. Fiscal data plan responses to questions 8.a through 8.b, by state or jurisdiction: Fiscal year 2014

Please indicate below if finance data for charter
schools is included in NPEFS and F-33 data for
fiscal years 2013 and 2014:

State or
jurisdiction
Alabama
Alaska
Arizona
Arkansas
California

Included
in FY
2013
NPEFS
Q.8a
†
Yes
Yes
Yes
Yes

Included
in FY
2014
NPEFS
Q.8a
†
Yes
Yes
Yes
Yes

Included in
FY 2013
F-33
Q.8a
†
Yes
Yes
Yes
†

Included
in FY
2014 F33
Q.8a
†
Yes
Yes
Yes
†

Are expenditures for charter schools included within your reporting of NPEFS
Current Expenditures for fiscal years
2013 and 2014?
Yes, included
Yes, included
Not
in FY 2013
in FY 2014
If answer is charter school
included
NPEFS
NPEFS
data is not included, please
in NPEFS Current
Current
provide an explanation.
or F-33
Expenditures
Expenditures
Q.8a
Q.8b
Q.8b
Q.8b
Yes
†
†
†
†
Yes
Yes
†
†
Yes
Yes
†
†
Yes
Yes
†
†
Yes
Yes
"The following note is for
question 8c and 8d:
In California, charter schools
have an option to report
their financial data to the
state either in the
Standardized Account Code
Structure (SACS) format or
in the more summarized
Alternative Form.
Approximately 60% of all
charter schools reported
their data to the state using
the SACS format and their
financial data could be
summarized by function and
object to the Federal
account structure using the
crosswalk software provided
by NCES. So, the financial
data of these charter
schools are included within
NPEFS data in the above
variables.
However, approximately
40% of all charter schools
reported their financial data
using the Alternative Form.
The data of charter schools
that reported using the
Alternative Form, which
lacks expenditure detail by
function, are reported at
only a highly summarized
level within the Direct
Program Support.
Therefore, the financial data
of these charter schools are
not included in the above
variables.
"In California, charter
schools have an option to
report their financial data to
the state either in the

F-19

Appendix F—Fiscal Data Plan Responses
Standardized Account Code
Structure (SACS) format or
in the more summarized
Alternative Form.
Approximately 60% of all
charter schools reported
their data to the state using
the SACS format and their
financial data could be
summarized by function and
object to the Federal
account structure using the
crosswalk software provided
by NCES. So, the financial
data of these charter
schools are included within
NPEFS data in the variables
listed in question 8c and 8d.
However, approximately
40% of all charter schools
reported their financial data
using the Alternative Form.
The data of charter schools
that reported using the
Alternative Form, which
lacks expenditure detail by
function, are reported at
only a highly summarized
level within the Direct
Program Support.
Therefore, the financial data
of these charter schools are
not included in the variables
listed in question 8c and 8d.
See notes at end of exhibit

F-20

Appendix F—Fiscal Data Plan Responses
Exhibit F-8. Fiscal data plan responses to questions 8.a through 8.b, by state or jurisdiction: Fiscal year 2014—continued

Please indicate below if finance data for charter
schools is included in NPEFS and F-33 data for
fiscal years 2013 and 2014:

Are expenditures for charter schools included within your reporting of NPEFS
Current Expenditures for fiscal years
2013 and 2014?
Not
Yes, included
included in FY 2013
Yes, included in FY
If answer is charter school
in
NPEFS
2014 NPEFS
data is not included, please
NPEFS
Current
Current
provide an explanation.
or F-33
Expenditures
Expenditures
Q.8a
Q.8b
Q.8b
Q.8b
†
Yes
Yes
†
†
Yes
Yes
†
†
Yes
Yes
†

Included
in FY
2014
NPEFS
Q.8a
Yes
Yes
Yes

Included
in FY
2013 F33
Q.8a
Yes
Yes
†

Yes
Yes

†
†

Yes
Yes

†
†

Yes
Yes
Yes

†
†
†

Yes
Yes
Yes

Indiana

†
Yes

Yes
†

†
Yes

†
†
†
"- only include expenditure for
tuition (1115-Tuition Payment
to Charter Schools) to a
school districts associated
charter school.
-Cannot report payments to
state charter schools because
it does not come directly from
the district."
†

Iowa
Kansas
Kentucky
Louisiana
Maine

Yes
Yes
†
Yes
†

†
†
Yes
†
Yes

Yes
Yes
†
Yes
†

†
†
None in Kentucky.
†
†

Maryland
Massachuset
ts
Michigan
Minnesota
Mississippi

Yes

†

Yes

†

Yes
Yes
Yes
†

†
†
†
Yes

Yes
Yes
Yes
†

†
†
†
†

Missouri
Montana
Nebraska
Nevada
New
Hampshire

Yes
†
†
Yes

†
Yes
Yes
†

Yes
†
†
Yes

†

Yes

†

†
†
†
†
Financial reporting of charter
school is unreliable and
inconsistent and typically very
late.
Those charter schools that
have been reporting their
financial information has not
been consistent from year to
year. Some have difficulty
reporting in timely manner. As
of 2-1-14, 5 charter schools

State or
jurisdiction
Colorado
Connecticut
Delaware
District of
Columbia
Florida
Georgia
Hawaii
Idaho
Illinois

Included in
FY 2013
NPEFS
Q.8a
Yes
Yes
Yes

Included in
FY 2014
F-33
Q.8a
Yes
Yes
†

F-21

Appendix F—Fiscal Data Plan Responses
have not reported their
financial statements for
FY2013.

See notes at end of exhibit

F-22

Appendix F—Fiscal Data Plan Responses
Exhibit F-8. Fiscal data plan responses to questions 8.a through 8.b, by state or jurisdiction: Fiscal year 2014—continued
Please indicate below if finance data for charter
schools is included in NPEFS and F-33 data for
fiscal years 2013 and 2014:
Included
in FY
2013
NPEFS
Q.8a
Yes
Yes

Included
in FY
2014
NPEFS
Q.8a
Yes
Yes

Included
in FY
2013 F33
Q.8a
Yes
Yes

Included
in FY
2014 F33
Q.8a
Yes
Yes

North Carolina
North Dakota

Yes
Yes
†

Are expenditures for charter schools included within your reporting of NPEFS
Current Expenditures for fiscal years
2013 and 2014?
Not
Yes, included
Yes, included
included
in FY 2013
in FY 2014
If answer is charter school data
in
NPEFS
NPEFS
is not included, please provide
NPEFS
Current
Current
an explanation.
or F-33
Expenditures
Expenditures
Q.8a
Q.8b
Q.8b
Q.8b
†
Yes
Yes
†
†
Yes
Yes
†
District Payments to Charter
Schools are reported in Section
5 of the National Public
Education Survey. They are not
reported separately on the
variables listed below in the fiscal
data plan questions 8c and 8d.
District Payments to Charter
Schools do not necessarily equal
†
Yes
Yes
total Charter School Expenses.
†
Yes
Yes
†
Yes
†
†
†

Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island

Yes
Yes
Yes
Yes
Yes

†
†
†
†
†

Yes
Yes
Yes
Yes
Yes

†
†
†
†
†

South Carolina
South Dakota
Tennessee
Texas
Utah

Yes
†
Yes
Yes
Yes

†
Yes
†
†
†

Yes
†
Yes
Yes
Yes

†
†
†
†
†

State or
jurisdiction
New Jersey
New Mexico
New York

Vermont
†
†
†
†
Yes
†
†
†
Virginia
Yes
Yes
Yes
Yes
†
Yes
Yes
†
Washington
†
†
†
†
Yes
†
†
†
West Virginia
†
†
†
†
Yes
†
†
†
Wisconsin
Yes
Yes
Yes
Yes
†
Yes
Yes
†
Wyoming
Yes
Yes
Yes
Yes
†
Yes
Yes
†
Other jurisdictions
American Samoa †
†
†
†
Yes
†
†
†
Guam
†
Yes
†
†
†
†
Yes
only in Admin support.
Commonwealth
of the Northern
Mariana Islands
†
†
†
†
†
†
†
†
Puerto Rico
†
†
†
†
Yes
†
†
†
U.S. Virgin
Islands
†
†
†
†
Yes
†
†
†
— Not available.
† Not applicable.
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public Education Financial
Survey (NPEFS)," fiscal year 2014 provisional Version 1a.

F-23

Appendix F—Fiscal Data Plan Responses

Exhibit F-9. Fiscal data plan responses to questions 8.c through 8.d, by state or jurisdiction: Fiscal year 2014
Please indicate below if expenditures for all charter schools are
Please indicate below if expenditures for all charter schools are
included within NPEFS data in the following variables
included within NPEFS data in the following variables
for fiscal year 2013.
for fiscal year 2014.
Included in
Included in
Included in
Included in
Included in
Included in
Included in
Support
Food
Enterprise
Included in
Support
Food
Enterprise
Instruction
Services
Services
Operations
Instruction
Services
Services
Operations
expenditures
expenditures
expenditures
expenditures
expenditures
expenditures
expenditures
expenditures
State or
subtotal
subtotal
subtotal
subtotal
subtotal
subtotal
subtotal
subtotal
jurisdiction
Q.8c
Q.8c
Q.8c
Q.8c
Q.8d
Q.8d
Q.8d
Q.8d
Alabama
†
†
†
†
†
†
†
†
Alaska
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Arizona
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Arkansas
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
California
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Colorado
Connecticut
Delaware
District of
Columbia
Florida

Yes
Yes
Yes

Yes
Yes

Yes
†

Yes
Yes

Yes
†

Georgia
Hawaii
Idaho
Illinois
Indiana

Yes
Yes
Yes
†
Yes

Yes
†
Yes
†
Yes

Yes
†
Yes
†
†

Yes
Yes
Yes
†
Yes

Yes
†
Yes
†
Yes

Yes
†
Yes
†
†

Iowa
Kansas
Kentucky
Louisiana
Maine

Yes
Yes
†
Yes
†

Maryland
Massachusetts
Michigan
Minnesota
Mississippi

Yes
Yes
Yes
Yes
†

†
†
†
†
†

Yes
Yes
Yes
Yes
†

†
†
†
†
†

Missouri
Montana
Nebraska
Nevada
New Hampshire

Yes
†
†
Yes
†

†
†
†
Yes
†

Yes
†
†
Yes
†

†
†
†
Yes
†

New Jersey
New Mexico
New York
North Carolina
North Dakota

Yes
Yes
†
Yes
†

Yes
†
†
Yes
†

Yes
Yes
†
Yes
†

Yes
†
†
Yes
†

Yes
Yes
Yes
Yes
Yes

Yes
Yes
Yes
Yes
†

Yes
Yes
Yes
Yes
Yes

Yes
Yes
Yes
Yes
†

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

F-24

Appendix F—Fiscal Data Plan Responses

Exhibit F-9. Fiscal data plan responses to questions 8.c through 8.d, by state or jurisdiction: Fiscal year 2014—continued
Please indicate below if expenditures for all charter schools are
Please indicate below if expenditures for all charter schools are
included within NPEFS data in the following variables
included within NPEFS data in the following variables
for fiscal year 2013.
for fiscal year 2014
Included in
Included in
Included in
Included in
Included in
Included in
Included in
Support
Food
Enterprise
Included in
Support
Food
Enterprise
Instruction
Services
Services
Operations
Instruction
Services
Services
Operations
expenditures
expenditures
expenditures
expenditures
expenditures
expenditures
expenditures
expenditures
State or
subtotal
subtotal
subtotal
subtotal
subtotal
subtotal
subtotal
subtotal
jurisdiction
Q.8c
Q.8c
Q.8c
Q.8c
Q.8d
Q.8d
Q.8d
Q.8d
South Carolina
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
South Dakota
†
†
†
†
†
†
†
†
Tennessee
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Texas
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Utah
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Vermont
†
†
†
†
†
†
†
†
Virginia
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Washington
†
†
†
†
†
†
†
†
West Virginia
†
†
†
†
†
†
†
†
Wisconsin
Yes
Yes
†
†
Yes
Yes
†
†
Wyoming
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Other
Jurisdictions
American
Samoa
†
†
†
†
†
†
†
†
Guam
†
Yes
†
†
†
Yes
†
†
Commonwealth
of the Northern
Mariana Islands
†
†
†
†
†
†
†
†
Puerto Rico
†
†
†
†
†
†
†
†
Virgin Islands
†
†
†
†
†
†
†
†
— Not available.
† Not applicable.
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public Education Financial
Survey (NPEFS)," fiscal year 2014, provisional Version 1a.

F-25

Appendix F—Fiscal Data Plan Responses
Exhibit F-10. Fiscal data plan responses to question 8.e, by state or jurisdiction: Fiscal year 2014

State or jurisdiction
Alabama
Alaska
Arizona
Arkansas
California

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.
Q.8.e
†
Data reported includes all revenues and expenditures from both government and private sources.
Data reported includes all revenues and expenditures from both government and private sources.
Data reported includes revenues and expenditures from at least some private sources.
Data reported includes all revenues and expenditures from both government and private sources.

Colorado
Connecticut
Delaware
District of Columbia
Florida

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

Georgia
Hawaii
Idaho
Illinois
Indiana

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

Iowa
Kansas
Kentucky
Louisiana
Maine

Maryland
Massachusetts
Michigan
Minnesota
Mississippi

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

Missouri
Montana
Nebraska
Nevada
New Hampshire

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

New Jersey
New Mexico
New York
North Carolina
North Dakota

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

Ohio
Data reported includes all revenues and expenditures from both government and private sources.
Oklahoma
Data reported includes all revenues and expenditures from both government and private sources.
Oregon
Data reported includes all revenues and expenditures from both government and private sources.
Pennsylvania
Data reported includes all revenues and expenditures from both government and private sources.
Rhode Island
Data reported includes all revenues and expenditures from both government and private sources.
See notes at end of exhibit.

F-26

Appendix F—Fiscal Data Plan Responses
Exhibit F-10. Fiscal data plan responses to question 8.e, by state or jurisdiction: Fiscal year 2014—continue

State or jurisdiction
South Carolina
South Dakota
Tennessee
Texas
Utah

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.
Q.8.e
Data reported includes all revenues and expenditures from both government and private sources.
†
Data reported only includes revenues and expenditures from government sources.
Data reported includes all revenues and expenditures from both government and private sources.
Data reported includes all revenues and expenditures from both government and private sources.

Vermont
†
Virginia
Data reported only includes revenues and expenditures from government sources.
Washington
†
West Virginia
†
Wisconsin
Data reported only includes revenues and expenditures from government sources.
Wyoming
Data reported includes all revenues and expenditures from both government and private sources.
Other Jurisdictions
American Samoa
†
Guam
Data reported only includes revenues and expenditures from government sources.
Commonwealth of the
Northern Mariana Islands
†
Puerto Rico
†
Virgin Islands
†
— Not available.
† Not applicable.
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public Education
Financial Survey (NPEFS)," fiscal year 2014, provisional Version 1a.

F-27

Appendix F—Fiscal Data Plan Responses

F-28

Appendix F—Fiscal Data Plan Responses
Exhibit F-11. Fiscal data plan responses to question 9., by state or jurisdiction: Fiscal year 2014

State or
jurisdiction
Alabama
Alaska
Arizona
Arkansas
California

When we use your state's student membership data with NPEFS finance data, should we adjust student
membership data to agree with finance data?
No, do not adjust
student
membership. We
confirm that
student
Yes,
membership data
exclude
are consistent
charter
with NPEFS
Yes, exclude school
finance
PK students
Yes, make another adjustment
data.
students
Q.9
Q.9
Q.9
Q.9
†
†
†
Yes
†
†
†
Yes
†
†
†
Yes
†
†
†
Yes
†
†
†
Yes

Colorado
Connecticut
Delaware
District of
Columbia
Florida

†
†
†

†
Yes
†

Yes
†
Yes

†
†

Yes
Yes

Georgia
Hawaii
Idaho

†
†
†

Yes
†
Yes

Illinois
Indiana

†
†

†
†
†
The member ship data submitted in the F33 is from the
enrollment at beginning of year. The 9 Mo Average Daily
Attendance is submitted with this data per instructions.
†

Iowa
Kansas
Kentucky
Louisiana
Maine

†
†
†
†
†

†
†
†
†
Yes

†
†
†
†
†

Yes
Yes
Yes
Yes
†

Maryland
Massachusetts
Michigan

†
†

†
†
Based on State law (MCL 388.16†3), the ADA membership
we report to the NPEFS is 92% of the fall

Yes
Yes

†
Yes

pupil full-time equivalency (FTE) count. Our recommendation
would be to use the ADA as the denominator for per-pupil
expenditure calculations. However, the non-fiscal data
reported by our state may be used if you

Minnesota
Mississippi

†
†
†

deem necessary.
†
†

†
Yes
Yes

Missouri
Montana
Nebraska
Nevada

†
†
†
†

Yes
Yes
Yes
Yes

New Hampshire

†

†
†
†
†
Are you not using our ADA as defined by state law. If using
EDEN membership data by school district it needs to be

F-29

†

Appendix F—Fiscal Data Plan Responses
adjusted. Many of our school districts have students
attending other school districts for instruction. Typically it is at
the high school level.

F-30

Appendix F—Fiscal Data Plan Responses
Exhibit F-11. Fiscal data plan responses to question 9, by state or jurisdiction: Fiscal year 2014—continued
When we use your state's student membership data with NPEFS finance data, should we adjust student
membership data to agree with finance data?
No, do not adjust
student
membership. We
confirm that
student
Yes,
membership data
Yes,
exclude
are consistent
exclude
charter
with NPEFS
PK
school
finance
State or
Yes, make another adjustment
data.
students
students
jurisdiction
Q.9
Q.9
Q.9
Q.9
New Jersey
†
†
†
Yes
New Mexico
†
†
†
Yes
New York
†
†
†
Yes
North Carolina
†
†
Out finance data may include PK expenditures but our student
membership total does not (In NC, PK is not funded by state
and therefor it is not collected by DPI).
Yes
North Dakota
†
†
†
Yes
Ohio

†

Yes

†
†
†
†

†
Exclude schools in the category that says: Other (Oklahoma
has 3 in this category)
†
†
†

Oklahoma
Oregon
Pennsylvania
Rhode Island

†
†
†
†

South Carolina
South Dakota
Tennessee
Texas
Utah

†
†
†
†
†

Yes
Yes
Yes
Yes
Yes

†
Yes
Yes
Yes

Vermont
†
†
†
Yes
Virginia
†
†
†
Yes
Washington
†
†
†
Yes
West Virginia
†
†
†
Yes
Wisconsin
†
†
†
Yes
Wyoming
Yes
†
†
†
Other
Jurisdictions
American Samoa †
†
†
Yes
Guam
†
†
†
Yes
Commonwealth
of the Northern
Mariana Islands
†
†
†
Yes
Puerto Rico
†
†
†
Yes
Virgin Islands
Yes
†
†
†
— Not available.
† Not applicable.
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public
Education Financial Survey (NPEFS)," fiscal year 2014, provisional Version 1a.

F-31

Appendix F—Fiscal Data Plan Responses

Exhibit F-12. Fiscal data plan responses to questions 10 through11.a, by state or jurisdiction: Fiscal year 2014
When
calculating
Is the ADA your
ADA on the
state reported
NPEFS
on NPEFS
survey, do
calculated
you include
If yes, what weight or adjustment do you use on
based on state
summer
summer school attendance when adding them
statute
school
State or
into the state ADA?
definition?
attendance?
jurisdiction
Q.10.
Q.10a.
Q.11.
Alabama
No, NCES
No
†
definition used
Alaska
No
†
Yes
Arizona
No
†
Yes
Arkansas
No
†
Yes
California
No
†
Yes
Colorado
No
Connecticut

†
On a program by program basis, count the
number of PK- 12 pupils in the program, and
multiply that by the number of days provided
during the summer and then multiply that by the
number of instructional minutes per day and then
divided that by the number 18† and then divided
that by the number 3†† to come up with a fulltime-equivalent (FTE) Summer School value.
School districts may have multiple programs
offered during the summer. If a particular program
provides instructional minutes during the day
above 3†† minutes, the district can only report for
that program 3†† minutes in the calculation. The
full-time-equivalent (FTE) Summer School values
are summed statewide and factored into the ADA
calculation.

Yes
Delaware
No

Yes

†
We did not use any weighting or adjustments.
The ADA is based on NCES guidance which
states the summer school students should be
included in the Average Daily Attendance figure.
Number of summer days x % of summer days
present.

†

No
No
No

†
†
†

No
See notes at end of exhibit.

†

District of
Columbia
Yes
Florida

Georgia

No, NCES
definition used
No, NCES
definition used

F-32

†
Yes
No
No
Yes

†

†
†

No, NCES
definition used

†

Yes

No, NCES
definition used
No, NCES
definition used
Yes
Yes
No, NCES
definition used

Hawaii
Idaho
Illinois
Indiana

No, NCES
definition used

If yes, are you
submitting your
state statutory
citation
(documenting how
ADA is defined)
with your NPEFS
submission?
Q.11a.

†
†
Yes
No
†

Appendix F—Fiscal Data Plan Responses
Exhibit F-12. Fiscal data plan responses to questions 10 through11.a, by state or jurisdiction: Fiscal year 2014—continued
When
calculating
If yes, are you
Is the ADA your submitting your
ADA on the
state reported
NPEFS
state statutory
on NPEFS
survey, do
citation
calculated
you include
(documenting how
If yes, what weight or adjustment do you use on
based on state
summer
ADA is defined)
summer school attendance when adding them
statute
school
with your NPEFS
State or
into the state ADA?
definition?
attendance?
submission?
jurisdiction
Q.10.
Q.10a.
Q.11.
Q.11a.
Iowa
Yes
Total student days in attendance for summer
No, NCES
†
school are added to total days in the regular
definition used
school year prior to dividing by the average
number of regular school year days per the
instructions.
Kansas
Yes
Total hours of summer school instruction divided
No, NCES
†
by 1,116 hours to get student FTE (full time
definition used
equivalency).
Kentucky
Yes
†
No, NCES
†
definition used
Louisiana
No
†
No, NCES
†
definition used
Maine
No
†
Yes
No
Maryland
Massachusetts

No
Yes

†
headcount times twenty percent

Michigan
Minnesota
Mississippi

No
No
No

†
†
†

Missouri
Montana
Nebraska
Nevada

No
No
Yes
No

†
†
†
†

New Hampshire

†

New Jersey
New Mexico
New York
North Carolina
North Dakota

No
No
No
No
Yes

†
†
†
†
Student membership and attendance hours are
collected for each summer school course
provided. Attendance hours are translated to
average daily attendance (ADA) using the
following formula:
- Attendance hours/(the number of instruction
hours required for one credit) x .25 = ADA
- The number of instruction hours required for
one credit is 15† hours for science or vocational
courses, 12† hour for all others.

See notes at end of exhibit.

F-33

Yes
No, NCES
definition used
Yes
Yes
Yes

Yes
†

Yes
Yes
Yes
No, NCES
definition used
Yes

Yes
Yes
Yes
†

Yes
Yes
Yes
Yes
No, NCES
definition used

Yes
Yes
Yes
No
†

Yes
Yes
Yes

Appendix F—Fiscal Data Plan Responses
Exhibit F-12. Fiscal data plan responses to questions 10 through11.a, by state or jurisdiction: Fiscal year 2014—continued
If yes, are you
When calculating
submitting your state
ADA on the
If yes, what weight or
statutory citation
NPEFS survey, do adjustment do you use on
(documenting how
Is the ADA your state reported on
you include
summer school attendance
ADA is defined) with
NPEFS calculated based on state
summer school
your NPEFS
when adding them into the
State or
submission?
statute definition?
attendance?
state ADA?
jurisdiction
Q.10.
Q.10a.
Q.11.
Q.11a.
Ohio
No
†
No, NCES definition used
†
Oklahoma
No
†
Yes
No
Oregon
No
†
Yes
No
Pennsylvania
No
†
No, NCES definition used
†
Rhode Island
No
†
No, NCES definition used
†
South Carolina
South Dakota
Tennessee
Texas
Utah

No
No
No
No

No
Vermont
Virginia

Washington
West Virginia
Wisconsin

Yes
No
No

†
†
†
†
It should be noted that Utah
does not collect ADA, all figures
are strictly ADM.

Yes
No, NCES definition used
Yes
Yes

Yes
†
Yes
Yes

No, NCES definition used

†

†
Each school division's summer
attendance is weighted by
(summer days in
session/regular school days in
session)
†
†
We calculate a weighted
average to get summer school
ADA on the same basis as
regular school year
†

No, NCES definition used

†

No, NCES definition used
Yes
Yes

†
†
Yes

Yes
No, NCES definition used
†
Wyoming
No
No, NCES definition used
†
Other
Jurisdictions
American Samoa No
†
No, NCES definition used
†
Guam
No
†
No, NCES definition used
†
Commonwealth
of the Northern
Mariana Islands
No
†
No, NCES definition used
†
Puerto Rico
No
†
No, NCES definition used
†
Virgin Islands
No
†
No, NCES definition used
†
— Not available.
† Not applicable.
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public
Education Financial Survey (NPEFS)," fiscal year 2014, provisional Version 1a.

F-34

Appendix F—Fiscal Data Plan Responses
Exhibit F-13. Fiscal data plan responses to questions12 through 12.a, by state or jurisdiction: Fiscal year 2014

State or
jurisdiction
Alabama
Alaska
Arizona
Arkansas
California

Does your state currently maintain school level finance data?
Q.12
Yes, for all public schools in the state (including charter schools).
No, state does not maintain school level finance data.
No, state does not maintain school level finance data.
Yes, for all public schools in the state (including charter schools).
No, state does not maintain school level finance data.

If you make school level financial data available on
your website, please provide the URL.
Q.12.a
—
†
†
—
†

Colorado
Connecticut
Delaware
District of
Columbia
Florida

No, state does not maintain school level finance data.
Yes, however the state only has the data for some schools.
No, state does not maintain school level finance data.

†
—
†

No, state does not maintain school level finance data.
Yes, for all public schools in the state (including charter schools).

†
http://public2.fldoe.org/TransparencyReports/Cost
ReportSelectionPage.aspx

Georgia
Hawaii
Idaho
Illinois
Indiana

Yes, for all public schools in the state (including charter schools).
Yes, for all public schools in the state except charter schools.
No, state does not maintain school level finance data.
No, state does not maintain school level finance data.
No, state does not maintain school level finance data.

—
—
†
†
†

Iowa
Kansas
Kentucky
Louisiana
Maine

No, state does not maintain school level finance data.
No, state does not maintain school level finance data.
No, state does not maintain school level finance data.
No, state does not maintain school level finance data.
No, state does not maintain school level finance data.

†
†
†
†
†

Maryland
Massachusetts
Michigan

No, state does not maintain school level finance data.
Yes, for all public schools in the state (including charter schools).

Mississippi

Yes, for all public schools in the state (including charter schools).
No, state does not maintain school level finance data.

†
—
http://www.michigan.gov/cepi/0,4546,7-11321423_30415---,00.html
http://w20.education.state.mn.us/MDEAnalytics/Dat
a.jsp
†

Maryland
Massachusetts
Michigan
Minnesota
Mississippi

†
†
†
†
†

Missouri
Montana
Nebraska
Nevada
New Hampshire

†
†
†
†

No, state does not maintain school level finance data.

†

Yes, for all public schools in the state (including charter schools).
Minnesota

See notes at end of exhibit.

F-35

Appendix F—Fiscal Data Plan Responses
Exhibit F-13. Fiscal data plan responses to questions 12 through 12.a, by state or jurisdiction: Fiscal year 2013—continued

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

Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island

South Carolina
South Dakota
Tennessee
Texas
Utah

Does your state currently maintain school level finance data?
Q.12
Yes, however the state only has the data for some schools.
No, state does not maintain school level finance data.
No, state does not maintain school level finance data.
Yes, for all public schools in the state (including charter
schools).
No, state does not maintain school level finance data.
Yes, for all public schools in the state (including charter
schools).
Yes, for all public schools in the state (including charter
schools).
No, state does not maintain school level finance data.
No, state does not maintain school level finance data.
Yes, for all public schools in the state (including charter
schools).
Yes, for all public schools in the state (including charter
schools).
No, state does not maintain school level finance data.
No, state does not maintain school level finance data.
No, state does not maintain school level finance data.
No, state does not maintain school level finance data.

If you make school level financial data available on your
website, please provide the URL.
Q.12.a
—
†
†
—
†

†
https://sdeweb01.sde.ok.gov/OCAS_Reporting/default.as
px?Year=2013
†
†
—

—
†
†
†
†

Vermont
No, state does not maintain school level finance data.
†
Virginia
No, state does not maintain school level finance data.
†
Washington
No, state does not maintain school level finance data.
†
West Virginia
No, state does not maintain school level finance data.
†
Wisconsin
No, state does not maintain school level finance data.
†
Wyoming
No, state does not maintain school level finance data.
†
Other
Jurisdictions
American
Samoa
No, state does not maintain school level finance data.
—
Guam
Yes, for all public schools in the state except charter schools. —
Commonwealth
of the Northern
Mariana Islands
Yes, for all public schools in the state except charter schools. —
Puerto Rico
No, state does not maintain school level finance data.
†
Virgin Islands
Yes, for all public schools in the state except charter schools. †
— Not available.
† Not applicable.
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public
Education Financial Survey (NPEFS)," fiscal year 2013, provisional Version 1a.

F-36

Appendix F—Fiscal Data Plan Responses
Exhibit F-14. Fiscal data plan responses to question 12.b through 12.c, by state or jurisdiction: Fiscal year 2013
If your state currently tracks
expenditures at the school level,
please indicate the types of
expenditures collected.

Personnel
expenditures
Q.12.b
Yes
†
†
Yes
†

Nonpersonnel
expenditures
Q.12.b
Yes
†
†
Yes
†

If your state currently tracks personnel expenditures at the school level,
please indicate the types of expenditures
collected.
Expenditures
for other school
Expenditures
level personnel
Expenditures for
for teacher
Expenditures
instructional staff
salaries
for support staff Q.12.c
Q.12.c
Q.12.c
Q.12.c
Yes
Yes
Yes
Yes
†
†
†
†
†
†
†
†
Yes
Yes
Yes
Yes
†
†
†
†

Colorado
Connecticut
Delaware
District of
Columbia
Florida

†
Yes
†

†
†
†

†
Yes
†

†
Yes

†
†

Georgia
Hawaii
Idaho
Illinois
Indiana

Yes
Yes
†
†
†

Iowa
Kansas
Kentucky
Louisiana
Maine

†
†
†
†
†

Maryland
Massachusetts
Michigan
Minnesota
Mississippi

†
Yes
Yes
Yes
†

†
†
†
Yes
†

†
†
Yes
Yes
†

Missouri
Montana
Nebraska
Nevada
New Hampshire

†
†
†
†
†

New Jersey
New Mexico
New York
North Carolina
North Dakota

Yes
†
†
Yes
†

Yes
Yes
†
†
Yes

State or
jurisdiction
Alabama
Alaska
Arizona
Arkansas
California

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

F-37

Appendix F—Fiscal Data Plan Responses
Exhibit F-14. Fiscal data plan responses to question 12.b through 12.c, by state or jurisdiction: Fiscal year 2014—continued
If your state currently tracks
expenditures at the school level,
please indicate the types of
expenditures collected.

State or
jurisdiction
South Carolina
South Dakota
Tennessee
Texas
Utah

Personnel
expenditures
Q.12.b
Yes
†
†
†
†

Nonpersonnel
expenditures
Q.12.b
Yes
†
†
†
†

If your state currently tracks personnel expenditures at the school level,
please indicate the types of expenditures
collected.
Expenditures
for other
Expenditures
Expenditures
school level
Expenditures for
for teacher
for support
personnel
instructional staff
salaries
staff
Q.12.c
Q.12.c
Q.12.c
Q.12.c
Yes
†
†
†
†

Yes
†
†
†
†

Vermont
†
†
†
†
†
†
Virginia
†
†
†
†
†
†
Washington
†
†
†
†
†
†
West Virginia
†
†
†
†
†
†
Wisconsin
†
†
†
†
†
†
Wyoming
†
†
†
†
†
†
Other
Jurisdictions
American
Samoa
†
†
†
†
†
†
Guam
Yes
Yes
Yes
Yes
Yes
Yes
Commonwealth
of the Northern
Mariana Islands
†
†
†
†
†
†
Puerto Rico
†
†
†
†
†
†
Virgin Islands
Yes
Yes
Yes
Yes
Yes
Yes
— Not available.
† Not applicable.
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public
Education Financial Survey (NPEFS)," fiscal year 2014, provisional Version 1a.

F-38

Appendix F—Fiscal Data Plan Responses
Exhibit F-15. Fiscal data plan responses to question 12.d through12.e, by state or jurisdiction: Fiscal year 2014
If your state currently tracks nonpersonnel expenditures at the school level, please indicate the types of
expenditures collected.

Technology
related
supplies and
purchased
services
Q.12.d
†
†
†
Yes
†

Nontechnology
related supplies
and purchased
services
Q.12.d
Yes
†
†
Yes
†

Technology
related
equipment
Q.12.d
Yes
†
†
Yes
†

Technology software
Q.12.d
Yes
†
†
Yes
†

Colorado
Connecticut
Delaware
District of
Columbia
Florida

†
†
†

†
†

Georgia
Hawaii
Idaho
Illinois
Indiana

Yes
Yes
†
†
†

Iowa
Kansas
Kentucky
Louisiana
Maine

†
†
†
†
†

Maryland
Massachusetts
Michigan
Minnesota
Mississippi

†
Yes
†
Yes
†

Missouri
Montana
Nebraska
Nevada
New Hampshire

†
†
†
†
†

†
†
†
Yes
†

State or jurisdiction
Alabama
Alaska
Arizona
Arkansas
California

New Jersey
†
New Mexico
†
New York
†
North Carolina
Yes
North Dakota
†
See notes at end of exhibit.

F-39

Appendix F—Fiscal Data Plan Responses
Exhibit F-15. Fiscal data plan responses to question 12.d through 12.e, by state or jurisdiction: Fiscal year 2014—continued

State or jurisdiction
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island

If your state currently tracks nonpersonnel expenditures at the school level, please indicate the types of
expenditures collected.
Technology
related
Nontechnology
Technology
supplies and
related supplies
related
purchased
and purchased
Technology software
equipment
services
services
Q.12.d
Q.12.d
Q.12.d
Q.12.d
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
†
†
†
†
†
†
†
†
Yes
Yes
Yes
Yes

South Carolina
South Dakota
Tennessee
Texas
Utah

Yes
†
†
†
†

Vermont
†
†
†
†
Virginia
†
†
†
†
Washington
†
†
†
†
West Virginia
†
†
†
†
Wisconsin
†
†
†
†
Wyoming
†
†
†
†
Other Jurisdictions
American Samoa
†
†
†
†
Guam
Yes
Yes
Yes
Yes
Commonwealth of
the Northern
Mariana Islands
†
†
†
†
Puerto Rico
†
†
†
†
Virgin Islands
Yes
Yes
Yes
Yes
— Not available.
† Not applicable.
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public
Education Financial Survey (NPEFS)," fiscal year 2013, provisional Version 1a.

Exhibit F-15. Fiscal data plan responses to question 12.d through 12.e, by state or jurisdiction: Fiscal year 2014—continued

If your state currently tracks nonpersonnel expenditures at the school level,
please indicate the types of
expenditures collected.

F-40

If you 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?

Appendix F—Fiscal Data Plan Responses
Textbooks and
other
instructional
materials
Q.12.d
Yes
†
†
Yes
†

Instructional
staff support
Q.12.d
Yes
†
†
Yes
†

Improvement of
instruction, such
as professional
development
Q.12.d
Yes
†
†
†
†

Library and
media services
Q.12.d
Yes
†
†
Yes
†

Expenditures for teacher
salaries
Q.12.e
Yes
†
†
Yes
†

Colorado
Connecticut
Delaware
District of
Columbia
Florida

†
†
†

†
†

†
Yes

Georgia
Hawaii
Idaho
Illinois
Indiana

Yes
Yes
†
†
†

Iowa
Kansas
Kentucky
Louisiana
Maine

†
†
†
†
†

Maryland
Massachusetts
Michigan
Minnesota
Mississippi

†
Yes
Yes
Yes
†

†
Yes
†
Yes
†

†
Yes
Yes
Yes
†

Missouri
Montana
Nebraska
Nevada
New Hampshire

†
†
†
†
†

New Jersey
New Mexico
New York
North Carolina
North Dakota

Yes
†
†
Yes
†

No
†
†
Yes
†

State or jurisdiction
Alabama
Alaska
Arizona
Arkansas
California

F-41

Appendix F—Fiscal Data Plan Responses
Exhibit F-15. Fiscal data plan responses to question 12.d through 12.e, by state or jurisdiction: Fiscal year 2014—continued

If your state currently tracks nonpersonnel expenditures at the school level,
please indicate the types of
expenditures collected.

If you 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?

State or jurisdiction
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island

Textbooks and
other
instructional
materials
Q.12.d
†
Yes
†
†
Yes

Expenditures
for teacher
salaries
Q.12.e
†
Yes
†
†
Yes

Improvement of
instruction, such
as professional
development
Q.12.d
†
Yes
†
†
Yes

Library and
media services
Q.12.d
†
Yes
†
†
Yes

Expenditures for teacher
salaries
Q.12.e
Yes
Yes
†
†
Yes

South Carolina
South Dakota
Tennessee
Texas
Utah

Yes
†
†
†
†

Vermont
†
†
†
†
Virginia
†
†
†
†
Washington
†
†
†
†
West Virginia
†
†
†
†
Wisconsin
†
†
†
†
Wyoming
†
†
†
†
Other Jurisdictions
American Samoa
Yes
Yes
†
Yes
Guam
†
†
†
†
Commonwealth of
the Northern
Mariana Islands
†
†
†
†
Puerto Rico
†
†
†
†
Virgin Islands
†
†
†
†
— Not available.
† Not applicable.
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core
of Data (CCD), "National Public Education Financial Survey (NPEFS)," fiscal year 2014,
provisional Version 1a.

F-42

†
†
†
†
†
†
†
Yes

†
†
Yes

Appendix F—Fiscal Data Plan Responses
Exhibit F-16. Fiscal data plan responses to question 13 through 13.a, by state or jurisdiction: Fiscal year 2014
If yes, are finance data for these virtual schools
included in your state's NPEFS and F-33 data
submissions?
Does your
state have
virtual
schools?
Q.13.
No
Yes
Yes
Yes
Yes

Included in
FY 2013
NPEFS
Q.13.a
†
Yes
Yes
Yes
Yes

Included in FY
2013 F-33
Q.13.a
†
Yes
Yes
Yes
†

Not included
in FY 2013
NPEFS or F33
Q.13.a
†
†
†
†
†

Colorado
Connecticut
Delaware
District of
Columbia
Florida

†
No
No

Yes
†
†

No
Yes

†
Yes

Georgia
Hawaii
Idaho
Illinois
Indiana

Yes
No
Yes
Yes
Yes

Iowa
Kansas
Kentucky
Louisiana
Maine

State or
jurisdiction
Alabama
Alaska
Arizona
Arkansas
California

What type of district are finance data for
the expenditures?
Regular school
Separate
district
education agency
Q.13.b
Q.13.b

†
Yes
Yes
Yes
Yes

†
†
†
†
†

†
†
†

Yes
†
†

†
†
†

†
Yes

†
†

†
Yes

†
†

Yes
†
Yes
Yes
Yes

†
†
†
†
†

†
†
Yes
Yes
†

Yes
†
†
†
Yes

Yes
Yes
Yes
Yes
Yes

Yes
Yes
Yes
Yes
†

†
†
†
†
Yes

Yes
Yes
Yes
Yes
†

†
†
†
†
†

Maryland
Massachusetts
Michigan
Minnesota
Mississippi

No
Yes
Yes
Yes
Yes

†
Yes
Yes
Yes
†

†
†
†
†
Yes

†
Yes
Yes
Yes
†

†
†
†
†
†

Missouri
Montana
Nebraska
Nevada
New Hampshire

No
Yes
No
Yes
Yes

†
Yes
†
Yes
†

†
†
†
†
Yes

†
Yes
†
†
†

†
†
†
Yes
Yes

New Jersey
New Mexico
New York
North Carolina
North Dakota

No
Yes
No
Yes
No

†
Yes
†
†
†

†
†
†
Yes
†

†
Yes
†
†
†

†
†
†
Yes
†

See notes at end of exhibit

F-43

Appendix F—Fiscal Data Plan Responses
Exhibit F-16. Fiscal data plan responses to question 13 through 13.a, by state or jurisdiction: Fiscal year 2014—continued

State or
jurisdiction
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island

Does your
state have
virtual
schools?
Q.13.
Yes
Yes
Yes
Yes
No

If yes, are finance data for these virtual schools
included in your state's NPEFS and F-33 data
submissions?
Regular
Separate
school district education
agency
Included in FY Q.13.b
Q.13.b
2013 NPEFS
Q.13.a
Yes
Yes
†
Yes
Yes
†
Yes
Yes
†
Yes
Yes
†
†
†
†

South Carolina
South Dakota
Tennessee
Texas
Utah

Yes
Yes
Yes
Yes
Yes

†
†
†
†
†

Vermont
No
†
†
†
Virginia
Yes
Yes
Yes
†
Washington
Yes
Yes
Yes
†
West Virginia
Yes
Yes
†
†
Wisconsin
Yes
Yes
Yes
†
Wyoming
Yes
Yes
Yes
†
Other
Jurisdictions
American
Samoa
No
†
†
†
Guam
No
†
†
†
Commonwealth
of the Northern
Mariana Islands
No
†
†
†
Puerto Rico
No
†
†
†
Virgin Islands
No
†
†
†
— Not available.
† Not applicable.
SOURCE: U.S. Department of Education, National Center for Education Statistics,
Common Core of Data (CCD), "National Public Education Financial Survey
(NPEFS)," fiscal year 2014, provisional Version 1a.

F-44

What type of district are finance data for
the expenditures?
Regular school
Separate
district
education agency
Q.13.b
Q.13.b

Yes
Yes
†
†
†

†
†
†
Yes
†

Yes
Yes
Yes
Yes
†

†
†
†
†
Yes

†
Yes
†
†
Yes
Yes

†
†
†
Yes
†
†

†
†

†
†
†

Appendix F—Fiscal Data Plan Responses
Exhibit F-17. Fiscal data plan responses to question 13 through 14.b, by state or jurisdiction: Fiscal year 2014—continued

State or
jurisdiction
Alabama
Alaska
Arizona
Arkansas
California

Does
your state
report
revenues
from
private
sources?
Q.d.14
No
Yes
Yes
Yes
Yes

If your state currently tracks
revenues from private sources,
please indicate
Q.14.a
Other
reven
ue
from
Transport
Transport local
fees from
fees from
sourc
individuals
individual
es
(R1G)
s (R1G)
(R1L)
†
†
†
†
Yes
†
Yes
Yes
Yes
†
Yes
†
Yes
Yes
†

Colorado
Connecticut
Delaware

Yes
Yes
Yes

Yes
Yes
†

Yes
Yes
Yes

District of
Columbia
Florida

Yes
Yes

†
Yes

Georgia
Hawaii
Idaho
Illinois
Indiana

Yes
Yes
Yes
Yes
No

Iowa
Kansas
Kentucky
Louisiana
Maine

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

Private
Foundation
†
†
†
†
†

Non-profit
Organization
†
†
†
†
†

PTA /PTO
Organization
†
†
†
†
†

Campus
Booster
Clubs
†
†
†
†
†

Private
Individuals
†
†
†
†
†

Yes
†
†

Yes
Yes

†
†

†
Yes
†
Yes
†

Yes
Yes
Yes
Yes
†

Yes
†
†
†
†

†
†
†
†
†

Yes
Yes
Yes
Yes
Yes

Yes
†
Yes
Yes
Yes

Yes
Yes
Yes
Yes
Yes

Yes
†
Yes
†
Yes

Yes
†
†
†
†

Yes
†
†
†
Yes

Yes
†
†
†
†

Maryland
Massachusetts
Michigan
Minnesota
Mississippi

No
Yes
Yes
Yes
Yes

†
Yes
Yes
†
†

†
Yes
Yes
Yes
Yes

†
†
Yes
†
†

†
†
†
†
†

Missouri
Montana
Nebraska
Nevada
New Hampshire

Yes
Yes
Yes
Yes
Yes

Yes
†
†
Yes
†

Yes
Yes
Yes
Yes
Yes

†
†
†
Yes
†

†
†
†
†
Yes

†
†
†
†
†

†
†
†
†
Yes

†
†
†
†
†

New Jersey
New Mexico
New York
North Carolina
North Dakota

Yes
Yes
Yes
Yes
Yes

Yes
†
†
†
Yes

Yes
Yes
†
Yes
†

†
†
Yes
Yes
†

†
†
†
†
†

†
†
†
Yes
†

†
†
†
†
†

Ohio
Oklahoma
Oregon
Pennsylvania

No
Yes
No
Yes

†
Yes
†
†

†
Yes
†
Yes

†
Yes
†
†

F-45

Appendix F—Fiscal Data Plan Responses
Rhode Island

Yes

†

Exhibit F-17. Fiscal data plan responses to question 13 through 14.b, by state or jurisdiction: Fiscal year 2014—continued

State or
jurisdiction
South Carolina
South Dakota
Tennessee
Texas
Utah

Does
your state
report
revenues
from
private
sources?
Q.d.14
Yes
Yes
No
Yes
Yes

If your state currently tracks
revenues from private sources,
please indicate
Q.14.a
Transp
ort fees
Other
Transport revenue
from
individu fees from from local
individual sources
als
(R1G)
s (R1G)
(R1L)
†
Yes
Yes
Yes
Yes
†
†
†
†
†
Yes
†
Yes
Yes
†

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

Private
Foundation
†
†
†
†
†

Non-profit
Organization
†
†
†
†
†

Vermont
Yes
†
Yes
†
†
†
Virginia
Yes
Yes
Yes
Yes
†
†
Washington
No
†
†
†
†
†
Wisconsin
Yes
Yes
Yes
†
†
†
Wyoming
Yes
†
Yes
†
†
†
Other
Jurisdictions
American Samoa No
†
†
†
†
†
Guam
No
†
†
†
†
†
Commonwealth
of the Northern
Mariana Islands
†
†
†
†
†
†
Puerto Rico
No
†
†
†
†
†
Virgin Islands
Yes
†
Yes
†
†
†
— Not available.
† Not applicable.
SOURCE: U.S. Department of Education, National Center for Education Statistics,
Common Core of Data (CCD), "National Public Education Financial Survey
(NPEFS)," fiscal year 2014, provisional Version 1a.

F-46

PTA /PTO
Organization
†
†
†
†
†

Campus
Booster
Clubs
†
†
†
†
†

Private
Individuals
†
†
†
†
†

†
†
†
†
†

†
†

†
†
†

Appendix G—Value Distribution and Field Frequencies
Table G-1. Number and percentage distribution of imputation flag values, by imputation flag: Fiscal year 2014
Number
Flags
Variable
Description
Total
R
A
I
IR1A
LOCAL REV PROPERTY TAX
56
56
0
0
IR1B
LOCAL REV NON PROPERTY TAX
56
56
0
0
IR1C
LOCAL REV LOC GOVT PROPERTY TAX
56
54
2
0
IR1D
LOCAL REV LOC GOVT NON PROPERTY TAX
56
54
2
0
IR1E
LOCAL REV INDIVIDUALS TUITION
56
55
1
0
IR1F
LOCAL REV TUITION FROM LEAS
56
56
0
0
IR1G
LOCAL REV TRANSPORT FEES INDIVIDUALS
56
56
0
0
IR1H
LOCAL REV TRANSPORT FEES LEAS
56
56
0
0
IR1I
LOCAL REV EARNINGS ON INVESTMENT
56
56
0
0
IR1J
LOCAL REV FOOD SERVICE
56
56
0
0
IR1K
LOCAL REV STUDENT ACTIVITIES
56
56
0
0
56
56
0
0
IR1L
LOCAL REV OTHER
IR1M
LOCAL REV TEXTBOOK
56
56
0
0
IR1N
LOCAL REV SUMMER SCHOOL
56
55
1
0
ISTR1
LOCAL REV SUBTOTAL
56
56
0
0

T
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

R
100.0
100.0
96.4
96.4
98.2
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
98.2
100.0

Percent
Flags
A
0.0
0.0
3.6
3.6
1.8
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
1.8
0.0

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

T
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0

IR2

INTERMEDIATE REVENUE

100.0

0.0

IR3

STATE REVENUE

100.0

0.0

IR4A

FED REV DIRECT GRANTS

IR4B
FED REV THRU STATE
IR4C
FED REV THRU INTERMEDIATE AGENCIES
IR4D
FED REV OTHER SOURCES
ISTR4
FED REV SUBTOTAL
IR5
REV FROM OTHER SOURCES
ITR
TOTAL REVENUE FROM ALL SOURCES
IE11
FLAG INSTR EXP SALARIES
IE12
FLAG INSTR EXP EMP BENEFITS
IE13
FLAG INSTR EXP PURCHASED SERVICES
IE14
FLAG INSTR EXP TUITION
IE15
FLAG INSTR EXP TUITION TO OTHER LEAS
IE16
FLAG INSTR EXP SUPPLIES
IE17
FLAG INSTR EXP PROPERTY
IE18
FLAG INSTR EXP OTHER
ISTE1
FLAG INSTR EXP SUBTOTAL
IE11A
FLAG INSTR EXP REGULAR PROGRAM SALARIES
IE11B
FLAG INSTR EXP SPECIAL EDUCATION SALARIES
IE11C
FLAG INSTR EXP VOCATIONAL SALARIES
IE11D
FLAG INSTR EXP OTHER PROGRAMS SALARIES
IE2
FLAG INSTR EXP TEXTBOOKS
IE212
FLAG SUP EXP SALARY STUDENTS
IE213
FLAG SUP EXP SALARY INSTR STAFF
IE214
FLAG SUP EXP SALARY GEN ADMIN
IE215
FLAG SUP EXP SALARY SCHOOL ADMIN
IE216
FLAG SUP EXP SALARY OPER & MAINTENANCE
IE217
FLAG SUP EXP SALARY STUDENT TRANSP
IE218
FLAG SUP EXP SALARY OTHER SERVICES
ITE21
FLAG SUP EXP SALARY SUBTOTAL
IE222
FLAG SUP EXP EMP BENEFITS STUDENTS
IE223
FLAG SUP EXP EMP BENEFITS INSTR STAFF
IE224
FLAG SUP EXP EMP BENEFITS GEN ADMIN
IE225
FLAG SUP EXP EMP BENEFITS SCHOOL ADMIN
FLAG SUP EXP EMP BENEFITS OPER & MAINTENANC
IE226
IE227
FLAG SUP EXP EMP BENEFITS STUDENT TRANSP
IE228
FLAG SUP EXP EMP BENEFITS OTHER SERV
ITE22
FLAG SUP EXP EMP BENEFITS SUBTOTAL
IE232
FLAG SUP EXP PURCH SERV STUDENTS
IE233
FLAG SUP EXP PURCH SERV INSTR STAFF
IE234
FLAG SUP EXP PURCH SERV GEN ADMIN
See notes at end of table.

98.2

1.8

0.0

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

56
56
55
56
55
56
42
41
41
56
56
42
54
41
41
55
55
53
53
45
43
43
43
43
43
43
43
43
41
41
41
41
41
41
41
41
43
43
43

0
0
1
0
0
0
14
15
15
0
0
14
2
15
0
1
1
3
3
11
13
13
13
13
13
13
13
0
15
15
15
15
15
15
15
0
13
13
13

0
0
0
0
1
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0
0
0
0
0
15
0
0
0
0
0
0
0
0
0
0
0
0
13
0
0
0
0
0
0
0
15
0
0
0

100.0
100.0
98.2
100.0
98.2
100.0
75.0
73.2
73.2
100.0
100.0
75.0
96.4
73.2
73.2
98.2
98.2
94.6
94.6
80.4
76.8
76.8
76.8
76.8
76.8
76.8
76.8
76.8
73.2
73.2
73.2
73.2
73.2
73.2
73.2
73.2
76.8
76.8
76.8

0.0
0.0
1.8
0.0
0.0
0.0
25.0
26.8
26.8
0.0
0.0
25.0
3.6
26.8
0.0
1.8
1.8
5.4
5.4
19.6
23.2
23.2
23.2
23.2
23.2
23.2
23.2
0.0
26.8
26.8
26.8
26.8
26.8
26.8
26.8
0.0
23.2
23.2
23.2

0.0
0.0
0.0
0.0
1.8
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0

0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
26.8
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
23.2
0.0
0.0
0.0
0.0
0.0
0.0
0.0
26.8
0.0
0.0
0.0

G-2

Appendix G—Value Distribution and Field Frequencies
Table G-1. Number and percentage distribution of imputation flag values, by imputation flag: Fiscal year 2014—Continued
Number
Flags
Total

Variable

Description

IE235

FLAG SUP EXP PURCH SERV SCHOOL ADMIN

IE236

FLAG SUP EXP PURCH SERV OPER & MAINTENANCE

76.8

23.2

0.0

IE237
FLAG SUP EXP PURCH SERV STUDENT TRANSP
IE238
FLAG SUP EXP PURCH SERV OTHER SERV
ITE23
FLAG SUP EXP PURCH SERV SUBTOTAL
IE242
FLAG SUP EXP SUPPLIES STUDENTS
IE243
FLAG SUP EXP SUPPLIES INSTR STAFF
IE244
FLAG SUP EXP SUPPLIES GEN ADMIN
IE245
FLAG SUP EXP SUPPLIES SCHOOL ADMIN
IE246
FLAG SUP EXP SUPPLIES OPER & MAINTENANCE
IE247
FLAG SUP EXP SUPPLIES STUDENT TRANSP
IE248
FLAG SUP EXP SUPPLIES OTHER SERV
ITE24
FLAG SUP EXP SUPPLIES SUBTOTAL
IE252
FLAG SUP EXP PROPERTY STUDENTS
IE253
FLAG SUP EXP PROPERTY INSTR STAFF
IE254
FLAG SUP EXP PROPERTY GEN ADMIN
IE255
FLAG SUP EXP PROPERTY SCHOOL ADMIN
IE256
FLAG SUP EXP PROPERTY OPER & MAINTENANCE
IE257
FLAG SUP EXP PROPERTY STUDENT TRANSP
IE258
FLAG SUP EXP PROPERTY OTHER SERV
ITE25
FLAG SUP EXP PROPERTY SUBTOTAL
IE262
FLAG SUP EXP OTHER INSTR STUDENTS
IE263
FLAG SUP EXP OTHER INSTR STAFF
IE264
FLAG SUP EXP OTHER GEN ADMIN
IE265
FLAG SUP EXP OTHER SCHOOL ADMIN
IE266
FLAG SUP EXP OTHER OPER & MAINTENANCE
IE267
FLAG SUP EXP OTHER STUDENT TRANSP
IE268
FLAG SUP EXP OTHER OTHER SERV
ITE26
FLAG SUP EXP OTHER SUBTOTAL
ISTE22
FLAG SUP EXP SUBTOTAL STUDENTS
ISTE23
FLAG SUP EXP SUBTOTAL INSTR STAFF
ISTE24
FLAG SUP EXP SUBTOTAL GEN ADMIN
ISTE25
FLAG SUP EXP SUBTOTAL SCHOOL ADMIN
ISTE26
FLAG SUP EXP SUBTOTAL OPER & MAINTENANCE
ISTE27
FLAG SUP EXP SUBTOTAL STUDENT TRANSP
ISTE28
FLAG SUP EXP SUBTOTAL OTHER SERVICES
ISTE2T
FLAG SUP EXP TOTAL SUPPORT SERVICES
IE3A11
FLAG NONINSTR SERV FOOD SERV SALARIES
IE3A12
FLAG NONINSTR SERV FOOD SERV EMP BEN
IE3A13
FLAG NONINSTR SERV FOOD SERV PURCH
IE3A14
FLAG NONINSTR SERV FOOD SERV SUPPLIES
IE3A2
FLAG NONINSTR SERV FOOD SERV (PROPERTY)
IE3A16
FLAG NONINSTR SERV FOOD SERV OTHER
IE3A1
FLAG NONINSTR SERV FOOD SERV SUBTOT
IE3B11
FLAG NONINSTR SERV ENTERPRISE SALARIES
IE3B12
FLAG NONINSTR SERV ENTERPRISE EMP BENEFITS
IE3B13
FLAG NON INSTR SERV ENTERPRISE PUR SERV
IE3B14
FLAG NON INSTR SERV ENTERPRISE SUPPLIES
IE3B2
FLAG NON INSTR SERV ENTERPRISE (PROPERTY)
IE3B16
FLAG NON INSTR SERV ENTERPRISE OTHER
IE3B1
FLAG NON INSTR SERV ENTERPRISE SUBTOT
ISTE3
FLAG NON INSTR SERV TOTAL
IE4A1
FLAG DIRECT PROG SUP TEXTBOOKS
IE4A2
FLAG DIRECT PROG SUP TEXTBOOKS (PROPERTY)
IE4B1
FLAG DIRECT PROG SUP TRANSPORT
IE4B2
FLAG DIRECT PROG SUP TRNSPRT (PROPERTY)
IE4C1
FLAG DIRECT PROG SUP EMP BENEFITS
See notes at end of table.

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

43
43
43
43
43
43
43
43
43
43
43
52
52
52
52
52
52
52
52
43
43
43
43
43
43
43
43
41
41
41
41
41
41
41
41
56
53
56
56
54
56
53
56
56
56
56
56
56
56
53
56
56
55
56
50

13
13
0
13
13
13
13
13
13
13
0
4
4
4
4
4
4
4
0
13
13
13
13
13
13
13
0
0
0
0
0
0
0
0
0
0
3
0
0
2
0
0
0
0
0
0
0
0
0
0
0
0
1
0
6

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

0
0
13
0
0
0
0
0
0
0
13
0
0
0
0
0
0
0
4
0
0
0
0
0
0
0
13
15
15
15
15
15
15
15
15
0
0
0
0
0
0
3
0
0
0
0
0
0
0
3
0
0
0
0
0

76.8
76.8
76.8
76.8
76.8
76.8
76.8
76.8
76.8
76.8
76.8
92.9
92.9
92.9
92.9
92.9
92.9
92.9
92.9
76.8
76.8
76.8
76.8
76.8
76.8
76.8
76.8
73.2
73.2
73.2
73.2
73.2
73.2
73.2
73.2
100.0
94.6
100.0
100.0
96.4
100.0
94.6
100.0
100.0
100.0
100.0
100.0
100.0
100.0
94.6
100.0
100.0
98.2
100.0
89.3

23.2
23.2
0.0
23.2
23.2
23.2
23.2
23.2
23.2
23.2
0.0
7.1
7.1
7.1
7.1
7.1
7.1
7.1
0.0
23.2
23.2
23.2
23.2
23.2
23.2
23.2
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
5.4
0.0
0.0
3.6
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
1.8
0.0
10.7

0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0

0.0
0.0
23.2
0.0
0.0
0.0
0.0
0.0
0.0
0.0
23.2
0.0
0.0
0.0
0.0
0.0
0.0
0.0
7.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
23.2
26.8
26.8
26.8
26.8
26.8
26.8
26.8
26.8
0.0
0.0
0.0
0.0
0.0
0.0
5.4
0.0
0.0
0.0
0.0
0.0
0.0
0.0
5.4
0.0
0.0
0.0
0.0
0.0

G-3

A
13

I
0

Percent
Flags

76.8

23.2

0.0

Appendix G—Value Distribution and Field Frequencies
Table G-1. Number and percentage distribution of imputation flag values, by imputation flag: Fiscal year 2014—Continued
Number
Flags
Variable
Description
Total
R
A
I
T
R
IE4C2
FLAG DIRECT PROG SUP EMP BEN (PROPERTY)
56
56
0
0
0
100.0
FLAG DIRECT PROG SUP PRIVATE SCHOOL STUDENT 56
56
0
0
0
100.0
IE4D
IE4E1
FLAG DIRECT PROG SUP OTHER
56
42
14
0
0
75.0
IE4E2
FLAG DIRECT PROG SUP OTHER (PROPERTY)
56
54
2
0
0
96.4
ISTE4
FLAG DIRECT PROG SUP SUBTOTAL
56
41
0
0
15
73.2
ITE5
FLAG CURRENT EXPENDITURES
56
45
0
0
11
80.4
IE61
FLAG FACILITIES AQUISITION NONPROPERTY
56
49
7
0
0
87.5
IE62
FLAG FACILITIES AQUISITION PROP (LAND/BLDS)
56
48
8
0
0
85.7
IE63
FLAG FACILITIES AQUISITION EQUIPMENT
56
50
6
0
0
89.3
ISTE6
FLAG FACILITIES AQUISITION TOTAL
56
56
0
0
0
100.0
IE7A1
FLAG OTHER USE DEBT SERVICE INTEREST
56
56
0
0
0
100.0
IE7A2
FLAG OTHER USE REDEMPTION
56
56
0
0
0
100.0

Percent
Flags
A
0.0
0.0
25.0
3.6
0.0
0.0
12.5
14.3
10.7
0.0
0.0
0.0

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

T
0.0
0.0
0.0
0.0
26.8
19.6
0.0
0.0
0.0
0.0
0.0
0.0
0.0

ISTE7

FLAG OTHER USE DEBT SERV SUBTOTAL

100.0

0.0

IE81

FLAG COMM SERV NONPROPERTY

94.6

1.8

3.6

0.0

IE82

FLAG COMM SERV PROPERTY

96.4

1.8

0.0

IE9A
FLAG DIRECT COST PROG NONPUB SCHOOL
56
56
0
0
0
100.0
0.0
0.0
0.0
IE9B
FLAG DIRECT COST PROG ADULT ED
56
56
0
0
0
100.0
0.0
0.0
0.0
IE9C
FLAG DIRECT COST PROG COMM COLLEGE
56
56
0
0
0
100.0
0.0
0.0
0.0
IE9D
FLAG DIRECT COST PROG OTHER
56
56
0
0
0
100.0
0.0
0.0
0.0
IE91
FLAG DIRECT COST PROG PROPERTY
56
56
0
0
0
100.0
0.0
0.0
0.0
ISTE9
FLAG DIRECT COST PROG SUBTOTAL
56
56
0
0
0
100.0
0.0
0.0
0.0
ITE10
FLAG PROPERTY TOTAL
56
47
0
0
9
83.9
0.0
0.0
16.1
ITE11
FLAG TOTAL EXPENDITURES FOR EDUCATION
56
44
0
0
12
78.6
0.0
0.0
21.4
IX12C
FLAG EXCLUS FOR PL 100 297 TITLE I
56
56
0
0
0
100.0
0.0
0.0
0.0
IX12D
FLAG EXCLUS FOR PL 100 297 TITLE I CO
56
56
0
0
0
100.0
0.0
0.0
0.0
0
100.0
0.0
0.0
0.0
IX12E
FLAG EXCLUS FOR PL 100 297 TITLE V PART A
56
56
0
0
IX12F
FLAG EXCLUS FOR PL 100 297 TITLE V PART A CO
56
56
0
0
0
100.0
0.0
0.0
0.0
ITX12
FLAG TOTAL EXCLUS FOR PL 100 297
56
56
0
0
0
100.0
0.0
0.0
0.0
INCE13
FLAG NET CURRENT EXPENDITURES
56
45
0
0
11
80.4
0.0
0.0
19.6
IADA
FLAG ADA (STATE AND NCES DEFINITION)
56
56
0
0
0
100.0
0.0
0.0
0.0
IA14A
FLAG ADA (STATE DEFINITION)
56
56
0
0
0
100.0
0.0
0.0
0.0
IA14B
FLAG ADA (NCES DEFINITION)
56
56
0
0
0
100.0
0.0
0.0
0.0
IPPE15
FLAG PER PUPIL EXPENDITURES
56
56
0
0
0
100.0
0.0
0.0
0.0
IMEMBR13 FLAG TOTAL STUDENT
56
54
2
0
0
96.4
3.6
0.0
0.0
IARRASTE1 FLAG INSTRUCTIONAL EXP FROM ARRA
56
56
0
0
0
100.0
0.0
0.0
0.0
IARRATE5
FLAG TOTAL CURRENT EXP FROM ARRA
56
56
0
0
0
100.0
0.0
0.0
0.0
IARRAE81Z FLAG COMM SERV NONPROPERTY FROM ARRA
56
56
0
0
0
100.0
0.0
0.0
0.0
0.0
0.0
0.0
IARRATE10 FLAG PROPERTY EXP FROM ARRA
56
56
0
0
0
100.0
IARRASTE6 FLAG SCHOOL CONSTRUCTION EXP FROM ARRA
56
56
0
0
0
100.0
0.0
0.0
0.0
IARRATLEIZ FLAG EXP FROM TITLE I UNDER ARRA
56
55
1
0
0
98.2
1.8
0.0
0.0
IARRASTE4 FLAG DIRECT PROG SUP EXP FROM ARRA
56
56
0
0
0
100.0
0.0
0.0
0.0
NOTE: Detail may not sum to totals because of rounding. Flag "R" denotes "As reported by the state." Flag "A" denotes "Edited." Flag "I" denotes "Imputed
based on a method other than prior year's data." Flag "T" denotes "Total based on sum of internal or external detail."
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public Education Financial
Survey (NPEFS)," Fiscal year 2014, provisional version 1a file.

G-4

Appendix G—Value Distribution and Field Frequencies
Table G-2. Minimum, maximum, and mean for continuous variables, by variable: Fiscal year 2014
Number of
states
reporting
Missing
Variable
Description

Not
applicable

Minimum

Maximum

Mean

R1A

LOCAL REV PROPERTY TAX

$1,131,677

$23,197,991,615

$4,552,418,991

R1B

LOCAL REV NON PROPERTY TAX
LOCAL REV LOC GOVT PROPERTY TAX
LOCAL REV LOC GOVT NON PROPERTY TAX
LOCAL REV INDIVIDUALS TUITION
LOCAL REV TUITION FROM LEAS

30
22
24
56
56

0
0
0
0
0

26
34
32
0
0

751,607
168,400
511,463
0
0

2,122,636,627
11,886,814,161
3,300,542,618
138,436,197
2,459,552,717

403,541,675
2,041,928,435
410,927,414
18,569,672
147,175,120

LOCAL REV TRANSPORT FEES INDIVIDUALS
LOCAL REV TRANSPORT FEES LEAS
LOCAL REV EARNINGS ON INVESTMENT
LOCAL REV FOOD SERVICE
LOCAL REV STUDENT ACTIVITIES
LOCAL REV OTHER
LOCAL REV TEXTBOOK
LOCAL REV SUMMER SCHOOL
LOCAL REV SUBTOTAL
INTERMEDIATE REVENUE
STATE REVENUE
FED REV DIRECT GRANTS
FED REV THRU STATE
FED REV THRU INTERMEDIATE AGENCIES
FED REV OTHER SOURCES
FED REV SUBTOTAL
REV FROM OTHER SOURCES
TOTAL REVENUE FROM ALL SOURCES
INSTR EXP SALARIES
INSTR EXP EMP BENEFITS
INSTR EXP PURCHASED SERVICES
INSTR EXP TUITION
INSTR EXP TUITION TO OTHER LEAS
INSTR EXP SUPPLIES
INSTR EXP PROPERTY
INSTR EXP OTHER
INSTR EXP SUBTOTAL
INSTR EXP REGULAR PROGRAM SALARIES
INSTR EXP SPECIAL EDUCATION SALARIES
INSTR EXP VOCATIONAL SALARIES
INSTR EXP OTHER PROGRAMS SALARIES
INSTR EXP TEXTBOOKS
SUP EXP SALARY STUDENTS
SUP EXP SALARY INSTR STAFF
SUP EXP SALARY GEN ADMIN
SUP EXP SALARY SCHOOL ADMIN
SUP EXP SALARY OPER & MAINTENANCE
SUP EXP SALARY STUDENT TRANSP
SUP EXP SALARY OTHER SERVICES
SUP EXP SALARY SUBTOTAL
SUP EXP EMP BENEFITS STUDENTS
SUP EXP EMP BENEFITS INSTR STAFF
SUP EXP EMP BENEFITS GEN ADMIN
SUP EXP EMP BENEFITS SCHOOL ADMIN
SUP EXP EMP BENEFITS OPER & MAINTENANCE
SUP EXP EMP BENEFITS STUDENT TRANS
SUP EXP EMP BENEFITS OTHER SERV
SUP EXP EMP BENEFITS SUBTOTAL
SUP EXP PURCH SERV STUDENTS
SUP EXP PURCH SERV INSTR STAFF
SUP EXP PURCH SERV GEN ADMIN
SUP EXP PURCH SERV SCHOOL ADMIN
SUP EXP PURCH SERV OPER & MAINTENANCE
SUP EXP PURCH SERV STUDENT TRANSP
SUP EXP PURCH SERV OTHER SERV
SUP EXP PURCH SERV SUBTOTAL

56
56
56
56
56
56
56
56
56
56
53
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
55
55
52
53
45
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
1
4
3
11
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0
3
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0
12,876,593
0
0
0
0
27,326,566
0
58,326,066
19,648,295
2,810,374
12,572
0
0
18,771
0
0
26,065,341
11,612,312
1,850,006
428,814
572,084
186,717
0
2,539,438
511,538
2,881,775
496,314
0
1,032,391
9,827,110
0
204,940
102,553
436,295
64,615
0
173,864
1,801,213
0
387,119
2,950
0
496,639
0
0
4,030,624

14,838,833
225,777,300
216,681,505
654,651,448
679,982,280
3,153,340,199
95,651,419
32,137,083
32,255,408,399
354,395,131
39,293,076,276
583,439,219
6,285,872,293
114,485,630
242,383,350
6,942,639,777
7,757,958,025
69,342,920,795
23,880,538,763
12,447,964,699
2,688,847,457
801,829,301
2,647,629,488
1,651,067,518
169,402,561
249,571,997
38,596,637,853
17,076,582,010
5,556,225,262
763,772,177
2,360,114,440
267,825,178
2,145,838,527
2,097,707,942
412,654,531
2,739,660,815
2,292,730,308
676,786,005
1,417,018,861
11,521,951,726
746,671,095
728,980,598
254,674,153
998,760,717
1,042,932,542
250,083,447
613,234,722
4,497,444,325
343,901,438
563,154,955
372,571,567
194,410,463
1,600,190,829
1,921,853,057
544,409,537
4,720,783,049

1,731,421
6,358,263
18,159,132
106,187,161
73,844,767
309,938,273
3,734,016
2,100,822
4,980,474,074
35,629,773
5,481,745,161
66,321,919
888,915,158
11,010,425
32,561,567
998,809,068
794,637,569
11,202,993,157
3,901,839,343
1,504,678,449
272,460,985
95,338,811
146,037,073
238,771,574
39,943,063
25,017,016
6,038,106,178
2,604,295,770
605,738,657
109,846,401
187,105,631
51,641,799
356,412,137
263,203,305
83,813,990
379,726,804
320,266,339
137,329,060
154,541,948
1,695,293,583
131,300,161
93,718,734
34,528,687
138,413,225
137,807,421
58,903,181
66,504,812
661,176,220
53,245,554
63,833,529
64,439,767
17,399,819
277,581,907
180,752,549
84,160,059
741,413,183

R1C
R1D
R1E
R1F
R1G
R1H
R1I
R1J
R1K
R1L
R1M
R1N
STR1
R2
R3
R4A
R4B
R4C
R4D
STR4
R5
TR
E11
E12
E13
E14
E15
E16
E17
E18
STE1
E11A
E11B
E11C
E11D
E2
E212
E213
E214
E215
E216
E217
E218
TE21
E222
E223
E224
E225
E226
E227
E228
TE22
E232
E233
E234
E235
E236
E237
E238
TE23

G-5

Appendix G—Value Distribution and Field Frequencies
Table G-2. Minimum, maximum, and mean for continuous variables, by variable: Fiscal year 2014—Continued
Number of
states
Not
reporting
Missing applicable
Variable
Description

Minimum

Maximum

Mean

E242

SUP EXP SUPPLIES STUDENTS

$70,620,656

$10,141,586

E243

SUP EXP SUPPLIES INSTR STAFF

169,962

196,414,435

32,008,883

E244

SUP EXP SUPPLIES GEN ADMIN

66,737

21,905,297

4,288,091

E245

SUP EXP SUPPLIES SCHOOL ADMIN
SUP EXP SUPPLIES OPER & MAINTENANCE
SUP EXP SUPPLIES STUDENT TRANSP
SUP EXP SUPPLIES OTHER SERV

56
56
56
56

0
0
0
0

0
29,021
0
0

70,102,669
1,764,849,611
252,680,023
127,667,439

8,045,570
216,037,357
47,670,516
19,647,492

SUP EXP SUPPLIES SUBTOTAL
SUP EXP PROPERTY STUDENTS
SUP EXP PROPERTY INSTR STAFF
SUP EXP PROPERTY GEN ADMIN
SUP EXP PROPERTY SCHOOL ADMIN
SUP EXP PROPERTY OPER & MAINTENANCE
SUP EXP PROPERTY STUDENT TRANSP
SUP EXP PROPERTY OTHER SERV
SUP EXP PROPERTY SUBTOTAL
SUP EXP OTHER STUDENTS
SUP EXP OTHER INSTR STAFF
SUP EXP OTHER GEN ADMIN
SUP EXP OTHER SCHOOL ADMIN
SUP EXP OTHER OPER & MAINTENANCE
SUP EXP OTHER STUDENT TRANSP
SUP EXP OTHER OTHER SERV
SUP EXP OTHER SUBTOTAL
SUP EXP SUBTOTAL STUDENTS
SUP EXP SUBTOTAL INSTR STAFF
SUP EXP SUBTOTAL GEN ADMIN
SUP EXP SUBTOTAL SCHOOL ADMIN
SUP EXP SUBTOTAL OPER & MAINTENANCE
SUP EXP SUBTOTAL STUDENT TRANSP
SUP EXP SUBTOTAL OTHER SERV
SUP EXP TOTAL SUPPORT SERVICES
NONINSTR SERV FOOD SERV SALARIES
NONINSTR SERV FOOD SERV EMP BENEFITS
NONINSTR SERV FOOD SERV PURCH SERV
NONINSTR SERV FOOD SERV SUPPLIES
NONINSTR SERV FOOD SERV PROPERTY
NONINSTR SERV FOOD SERV OTHER
NONINSTR SERV FOOD SERV SUBTOTAL
NONINSTR SERV ENTERPRISE SALARIES
NONINSTR SERV ENTERPRISE EMP BENEFITS
NONINSTR SERV ENTERPRISE PURCH SERV
NONINSTR SERV ENTERPRISE SUPPLIES
NONINSTR SERV ENTERPRISE PROPERTY
NONINSTR SERV ENTERPRISE OTHER
NONINSTR SERV ENTERPRISE SUBTOTAL
NONINSTR SERV TOTAL
DIRECT PROG SUP TEXTBOOKS
DIRECT PROG SUP TEXTBOOKS (PROPERTY)
DIRECT PROG SUP TRANSPORT
DIRECT PROG SUP TRANSPORT (PROPERTY)
DIRECT PROG SUP EMP BENEFITS
DIRECT PROG SUP EMP BENEFITS (PROPERTY)
DIRECT PROG SUP PRIVATE SCHOOL STUDENT
DIRECT PROG SUP OTHER
DIRECT PROG SUP OTHER (PROPERTY)
DIRECT PROG SUP SUBTOTAL
CURRENT EXPENDITURES
FACILITIES AQUISITION NONPROPERTY
FACILITIES AQUISITION PROPERTY (LAND & BLDS)
FACILITIES AQUISITION PROPERTY (EQUIPMENT)
FACILITIES AQUISITION NONPROPERTY & PROPERTY

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

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

956,651
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1,446,731
76,234
5,074,390
984,190
3,549,001
3,071,026
801,153
1,206,255
18,425,218
434,259
25,152
0
766,777
0
0
8,480,985
0
0
0
0
0
0
0
8,593,397
0
0
0
0
0
0
0
0
0
0
62,501,895
0
0
0
0

2,442,861,780
5,500,690
118,267,836
14,657,688
6,915,153
216,164,590
141,501,664
73,394,566
410,813,100
87,974,894
33,834,933
100,806,144
31,611,336
148,201,443
106,017,606
245,111,029
342,674,886
3,278,052,987
3,589,173,599
1,074,519,643
4,005,068,673
6,314,023,242
2,788,007,977
2,707,857,014
21,929,056,868
793,653,981
368,452,717
245,319,202
1,352,968,268
53,067,844
32,557,759
2,620,730,867
88,639,048
36,651,842
69,190,385
117,335,361
16,144,423
122,827,323
272,148,847
2,782,802,114
0
0
0
0
0
0
159,177,603
0
0
0
61,050,893,703
5,428,148,366
230,798,996
317,295,239
5,809,559,187

337,839,495
1,372,664
13,562,051
1,546,116
1,414,479
23,278,520
24,242,080
14,682,582
80,098,491
4,439,063
3,809,668
13,584,160
2,899,290
7,371,433
4,349,985
18,219,939
54,673,536
555,538,501
456,574,118
200,654,694
546,484,707
959,064,456
429,005,291
343,074,249
3,490,396,017
121,540,493
49,264,212
42,098,436
190,865,809
6,438,209
4,366,177
408,135,128
5,686,910
1,936,865
3,333,610
5,731,581
660,338
3,951,849
20,640,816
428,775,943
0
0
0
0
0
0
5,858,085
0
0
0
9,957,278,138
603,809,228
59,020,944
41,329,546
704,159,718

E246
E247
E248
TE24
E252
E253
E254
E255
E256
E257
E258
TE25
E262
E263
E264
E265
E266
E267
E268
TE26
STE22
STE23
STE24
STE25
STE26
STE27
STE28
STE2T
E3A11
E3A12
E3A13
E3A14
E3A2
E3A16
E3A1
E3B11
E3B12
E3B13
E3B14
E3B2
E3B16
E3B1
STE3
E4A1
E4A2
E4B1
E4B2
E4C1
E4C2
E4D
E4E1
E4E2
STE4
TE5
E61
E62
E63
STE6

G-6

Appendix G—Value Distribution and Field Frequencies
Table G-2. Minimum, maximum, and mean for continuous variables, by variable: Fiscal year 2014—Continued
Number of
states
reporting

Missing

Not
applicable

Variable

Description

E7A1

OTHER USE DEBT SERVICE INTEREST

$3,072,123,683

$306,339,965

E7A2

OTHER USE DEBT SERV REDEMPTION
OTHER USE DEBT SERV SUBTOTAL
COMM SERV NONPROPERTY
COMM SERV PROPERTY

56
56
56
56

0
0
0
0

2,987,827,814
5,506,047,041
383,443,746
14,736,827

515,527,707
821,867,672
56,079,748
664,056

STE7
E81
E82
E9A

Minimum

Maximum

Mean

DIRECT COST PROG NONPUB SCHOOL

460,293,867

20,582,728

E9B

DIRECT COST PROG ADULT ED

406,766,527

32,461,058

E9C

DIRECT COST PROG COMM COLLEGE

28,150,059

724,553

E9D

DIRECT COST PROG OTHER
DIRECT COST PROG PROPERTY
DIRECT COST PROG SUBTOTAL
PROPERTY TOTAL
TOTAL EXPENDITURES FOR EDUCATION
EXCLUS FOR PL 100 297 TITLE I
EXCLUS FOR PL 100 297 TITLE I CO
EXCLUS FOR PL 100 297 TITLE V
EXCLUS FOR PL 100 297 TITLE V PART A CO
TOTAL EXCLUS FOR PL 100 297
NET CURRENT EXPENDITURES
ADA (STATE AND NCES DEFINITION)
ADA (STATE DEFINITION)

56
56
56
56
56
56
56
56
56
56
56
56
27

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

0
0
0
0
0
0
0
0
0
0
0
0
29

0
0
0
0
62,617,849
0
0
0
0
856,357
61,429,282
9,545
119,381

1,342,099,294
67,721,429
2,044,721,281
1,047,847,887
67,885,439,945
1,452,537,298
389,374,830
18,023,959
37,237,696
2,426,054,325
58,911,880,495
6,048,363
6,048,363

26,530,809
1,868,056
80,299,147
230,022,703
10,927,488,964
219,165,797
40,844,687
374,000
893,526
467,445,869
9,489,832,268
843,731
1,178,528

E91
STE9
TE10
TE11
X12C
X12D
X12E
X12F
TX12
NCE13
ADA
A14A
A14B

532,024
ADA (NCES DEFINITION)
29
0
27
9,545
1,670,887
PPE15
PER PUPIL EXPENDITURES
56
0
0
4,715
21,504
11,496
MEMBR13
STUDENT MEMBERSHIP
55
1
0
10,638
6,312,623
918,172
ARRASTE1 INSTRUCTIONAL EXP FROM ARRA
56
0
0
0
170,589,410
8,338,981
ARRATE5
TOTAL CURRENT EXP FROM ARRA
56
0
0
0
213,022,238
15,528,078
ARRAE81Z COMM SERV NONPROPERTY FROM ARRA
56
0
0
0
962,876
74,378
ARRATE10 PROPERTY EXP FROM ARRA
56
0
0
0
6,512,623
543,251
ARRASTE6 SCHOOL CONSTRUCTION EXP FROM ARRA
56
0
0
0
41,404,472
773,892
ARRATLEIZ EXP FROM TITLE I UNDER ARRA
55
1
0
0
29,240,684
2,913,983
ARRASTE4 DIRECT PROG SUP EXP FROM ARRA
56
0
0
0
1,327,415
25,315
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public Education Financial Survey (NPEFS)," Fiscal
year 2014, provisional version 141a file.

G-7

Appendix H—State Notes
The following notes describe known anomalies in state data reported to the collection agent.
Unless otherwise noted, each anomaly recorded here applies to fiscal year 2014 (FY 14). The
absence of “Notes” for a state indicates that the state’s data did not contain any known
anomalies. States are in order by their American National Standards Institute (ANSI) code.
Alabama
Fiscal Year: October 1–September 30
Notes:
• The Increase in Instruction, Tuition Payments Outside the State (E14) is due to a
payment to Limestone County for their part of the vocational center. No payment was
recorded in FY 2013. The FY 2014 expenditures include payment for FY 2013 and
FY 2014.
• The increase in General Administration Support Services, Other Expenditures (E264)
is the result of an increased indirect cost rate applied to Child Nutrition Programs.
The increase in the indirect cost rate resulted from increased indirect costs in FY 2012
since these costs (mostly operations and maintenance) were charged in the previous
year as direct cost to ARRA Fiscal Stabilization.
Alaska
Fiscal Year: July 1–June 30
Notes:
• Alaska does not have the ability to estimate property tax. A portion of the amount
reported for Other Local Government Non-Property Tax (R1D) was distributed to
Other Local Government, Property Tax (R1C).
• There was a significant increase in Other Revenue from Local Sources (R1L), with
60% of districts seeing an increase in FY 2014.
• Student Support Services, Supplies (E242) increased by 33% over the prior year.
There were increases in 60% of districts. The largest increase was in the Fairbanks
North Star Borough School District, with an increase of $1.1M. Fairbanks School
District's expenses went from $435K in FY2013 to $1.5M in FY 2014, primarily from
state sources.
• Instruction Support Services, Supplies (E243) decreased from the prior year. The
largest decreases were in the Anchorage and Lower Kuskokwim School Districts,
with decreases of $2.7M and $1.3M respectively.
• Operations and Maintenance Support Services, Property (E256) increased because of
a significant increase within the Kenai Peninsula Borough School District. Their
Operating Fund increased by $1M FY 2014.
• Facilities Acquisition & Construction Services, Non-Property Expenditures (E61) had
increases in most districts. The two largest increases occurred in Mat-Su Borough and
Anchorage School Districts, with increases of $33.8M, $17.8M, respectively.
• For Property Expenditures (E62) under Facilities Acquisition & Construction
Services, the largest decrease was in the Juneau School District, which went from
$19.5M in FY2013 to $4.3M in FY 2014.
• Due to the sunset of ARRA funds, Alaska no longer has expenditures for
Expenditures for Title I reported under section XII (ARRATLEIZ) in FY 2014.
H-2

Appendix H—State Notes
Arizona
Fiscal Year: July 1–June 30
Notes:
• Statewide Title I Revenues decreased by $25.5M.
• Statewide Impact Aid Revenues decreased by $28.3M.
Arkansas
Fiscal Year: July 1–June 30
Notes:
• Revenue from Local Sources, Other Local Government Units - Non Property Tax
(R1D) increased from the prior year. Gosnell School District accounts for this
increase. For several years, Gosnell received miscellaneous funds (payment in lieu of
taxes) under a distribution schedule favorable to Gosnell in the state foundation
funding aid calculation. Act 322 of 2013 changed the miscellaneous funds calculation
and as a result, the former favorable distribution schedule would no longer benefit
Gosnell in the state foundation funding formula. Gosnell was able to collect all
miscellaneous funds in a year (calendar year 2013) that would not affect the state
foundation funding formula.
• Other Sources of Revenue (R5) increased from the prior year. Districts are refinancing
old bond issues to take advantage of lower interest rates.
• Arkansas Department of Education has not received any ARRA Title I funds in the
last two fiscal years. All funds were liquidated prior to FY 2013.
California
Fiscal Year: July 1–June 30
Notes:
• In California, revenues for District Activities (R1K) are typically collected and
managed by student organizations rather than by school districts. Incidental revenues
that school districts do collect for District Activities are reported as Other Revenue
from Local Sources (R1L).
• California LEAs do not collect tuition from students to attend summer school (R1N).
• California LEAs do not derive revenues from the sale or rental of textbooks (R1M).
• The Percentage of Total Revenue (TR) coming from Federal Revenue (STR4) is
substantially different from FY 2013 due to a decrease in NCLB Title I – Part A
funding, NCLB ARRA Title I – School Improvement Grant, and Head Start funding.
• Tuition and Voucher Payments to Other LEAs and Charter Schools within the State
(E15) expenditures increased from the prior year. The increased expenditures were
mainly due to the change in accounting for certain school district students served in
programs operated by county offices of education (COEs) (for example, opportunity
programs and some special education classes). Formerly, funding for district students
served by a COE was automatically redirected to the COE. Under the new Local
Control Funding Formula that California implemented in 2013–14, funding is now
apportioned to the district of residence and the district then pays tuition to the COE.
• The increases in Instruction, Supplies (E16), Instruction Support Services, Supplies
(E243) and Instruction Support Services, Property (E253) expenditures were mainly
due to the increase in activities concerned with the implementation of the Common
H-3

Appendix H—State Notes

•
•
•
•

Core state standards. One-time funding was provided to school districts in FY 2014 to
support the integration of academic content standards in instruction.
Instruction, Property (E17) expenditures increased from the prior year. The increased
expenditures were mainly due to the increase in activities for improving energy
efficiency and creating clean energy jobs.
Operation and Maintenance Support Services, Property (E256) expenditures increased
from the prior year. The increased expenditures were mainly due to the increase in
purchasing equipment and equipment replacement for operation purposes.
Student Transportation Support Services, Property (E257) expenditures increased
from the prior year. The increased expenditures were mainly due to the increase in
purchasing equipment and equipment replacement for student transportation.
Other Support Services, Property (E258) expenditures increased from the prior year.
The increased expenditures were mainly due to the increase in purchasing equipment
and equipment replacement for central data processing services.

Colorado
Fiscal Year: July 1–June 30
• Student Transportation Support Services, Property (E257) increased from FY 2013 to
FY 2014 due to purchase/lease agreements of vehicles in Denver and
Northglenn/Thornton.
• Debt Service, Other Uses subtotal (STE7) decreased due to a decrease in Certificate of
Participation and Bonds for Denver.
Connecticut
Fiscal Year: July 1–June 30
Notes:
• Connecticut does not collect data from local school districts for District Activities
(R1K).
• A number of districts received additional funding to purchase property to support
Connecticut’s effort to reduce the gap in student achievement among various groups
of students.
Delaware
Fiscal Year: July 1–June 30
Notes:
• Federal Sources of Revenue Subtotal (STR4) decreased due to ARRA funding ending.
• Delaware has not collected Tuition from Individuals (R1E) for several years.
District of Columbia
Fiscal Year: October 1–September 30
Notes:
• In FY 2014, the LEAs did not report any expenses for Enterprise Operations,
Supplies (E3B14). In FY 2013, Maya Angelou PCS reported the majority of the funds
in this budget category.

H-4

Appendix H—State Notes
•

In FY 2014, the LEAs did not report any expenses for Enterprise Operations,
Property (E3B2). In FY 2013, Imagine Southeast reported the total amount listed in
this budget category.

Florida
Fiscal Year: July 1–June 30
Notes:
• The increase in Other Sources of Revenue (R5) is due to a significant increase
reported in Debt Service Funds--Issuance of Bonds by four school districts and
significant increase also reported in Capital Project Funds--Proceeds of LeasePurchase Agreements by two school districts.
Georgia
Fiscal Year: July 1–June 30
Notes:
• Earnings on Investments (R1I) decreased from prior year. Investment income
continues to decline as districts continue to use reserves and investment savings to
finance current operations. Georgia school districts are limited to Bank CD's and
Government Bonds for investment purposes (Federally Insured Investments).
• Instruction, Property (E17) increased because multiple districts added equipment
(other than buses) and computer equipment purchases/upgrades after years of little to
no expenditures.
• School Administration Support Services, Property (E255) increased due to an
increase in computer purchases.
• Operation and Maintenance Support Services, Property (E256) increased nearly $5M
over the prior year amount due to Building Acquisition, Construction &
Improvements. The increase was mostly in Capital Project expenditures using the
funds received from Bond Issue Revenues.
• Student Transportation Support Services, Employee Benefits (E227) increased
$29.6M. The state funded health insurance plan for transportation employees saw an
increase in employer costs.
• Facilities Acquisition and Construction, Property Expenditures (E62) increased
$50M. This category is made up of Land Acquisition and Improvements. The
increase is directly related to the increase in Other Sources of Revenue (R5) this year.
• Direct Cost Programs, Adult Education (E9B) expenditures have been declining for
10 years. This decline attributed to one less district participating in FY 2014.
Hawaii
Fiscal Year: July 1–June 30
Notes:
• Hawaii does not charge Tuition from Individuals (R1E).
• Grants-in-Aid Direct from the Federal Government (R4A) declined due to a decrease
in Impact Aid grant revenue received in FY 2014.
• The decrease in Local Sources of Revenue Subtotal (STR1) is mainly due to a decline
in school lunch revenue. In FY 2014, more students qualified for "free" meals (federal
reimbursement) and the "paid" student category decreased. As such, school lunch
H-5

Appendix H—State Notes

•
•

revenue collected from students decreased and federal reimbursements from USDA
increased.
The decrease for Federal Sources of Revenue Subtotal (STR4) is due to a
combination of a decrease in Impact Aid grants and an increase in USDA grants.
The increase in Instruction, Supplies (E16) is due to an increase in textbook purchases
in FY 2014.

Idaho
Fiscal Year: July 1–June 30
Notes:
• The largest dollar increase in revenues was a $26.9M increase in Revenue from Local
Sources, Property Tax (R1A). The passage of local supplemental levies, plant facility
levies and bond levies is controlled at the local school district level.
• The second largest increase in revenues was a $12.9M increase in Other Sources of
Revenue (R5), which includes proceeds from bond issues. Bonded debt increased
from $1.25 billion in FY 2013 to $1.32 billion in FY 2014.
• Instruction Support Services, Property (E253) increased from the prior year. The
Idaho Public Schools appropriation for technology related items increased over $1
million from FY 2013 to FY 2014.
• State Per Pupil Expenditure (PPE15) decreased from the prior year. Current
expenditures increased approximately 1% yet average daily attendance increased by
2%.
Illinois
•

Fiscal Year: July 1–June 30
Notes:
Direct Program Support, Employees Benefits for Public School Employees (E4C1) was
not reported correctly in prior years. It is now being reported correctly.

Indiana
Fiscal Year: July 1–June 30
Notes:
• Grants-in-Aid from the Federal Government Through the State (R4B) as well as
Grants-in-Aid from the Federal Government Through Other Intermediate Agencies
(R4C) decreased from FY 2013 to FY 2014, which caused a decrease in federal
sources of revenue for FY 2014. The decrease in federal sources of revenue for FY
2014 caused the percentage of total revenue coming from federal revenue to be
substantially different from the prior year because local, intermediate, and state
revenue for the same period remained relatively constant.
Iowa
Fiscal Year: July 1–June 30
Notes:
• Title I Carryover Expenditures (X12D) increased due to a few districts that had large
carryover budgets in FY 2014.
H-6

Appendix H—State Notes
Kansas
Fiscal Year: July 1–June 30
Notes:
• The decrease in Other Sources of Revenue (R5) reflects bonds issued during the FY
2014 school year. With potential funding cuts to capital improvement (bond and
interest) state aid, many districts pursued bond elections to be grandfathered in at the
higher aid rate.
Kentucky
Fiscal Year: July 1–June 30
Notes:
• The increase in Revenue from Local Sources, District Activities (R1K) is due to
better tracking of district activity funds beginning in FY 2014. This change increased
the amount reported from prior years and should continue to increase as all districts
choose to report the district activities in these funds.
• Student Transportation Support Services, Property (E257) increased more than $11M
from the prior year. Districts had an increase of expenditures for bus purchases in FY
2014 over FY 2013.
Louisiana
Fiscal Year: July 1–June 30
Notes:
• The increase in Revenue from Local Sources, District Activities (R1K) is due to
programs being offered at new charter schools and increased participation in existing
programs in FY 2014.
• The scholarship program was expanded in FY 2014. This attributed to an increase in
Instruction, Tuition Payments (E14).
• Several LEAs received an increase in grant funding; therefore had more funds
available to spend on Instruction Support Services, Purchased Services (E233).
• The increase in Student Transportation Support Services, Property (E257) is due to
the purchase of buses by several LEAs in FY 2014.
• The increase in Other Support Services, Property is due to several LEAs upgrading
their technology infrastructure in FY 2014.
• Due to the loss of federal grants, several LEAs reduced or eliminated the Adult
Education (E9B) programs.
Maine
Fiscal Year: July 1–June 30
Notes:
• Federal Revenue declines are attributable to two major areas: 1) Elimination of Ed
Jobs funding (represents a $1.9M change from prior year) and less Federal Child
Nutrition revenue due to lower student participation rates (represents a $3.2M decline
from prior year).

H-7

Appendix H—State Notes
Maryland
Fiscal Year: July 1–June 30
Notes:
• Maryland does not report Revenue from Local Sources, District Activities (R1K).
Revenue generated from student activities are not controlled and managed by the
school districts. These funds are managed and controlled by student organizations,
and are not reported.
• Approximately $11.5M of the increase in Instruction, Other (E18) is related to a
change in the way the state pays for teacher retirement. Prior to FY 2013, the state
paid the full teacher retirement cost as an on-behalf payment to the State Retirement
Agency (NPEFS item E4C1). The State Budget Reconciliation and Financing Act
(BRFA) of 2012 shifted the cost to the Local Units of Government over a 4-year
phase-in period. During this period E4C1 cost will decrease and other areas will
increase. In addition, there was an increase of about $1 million in local fund
instructional expenditures.
• The bulk of the increase in School Administration Support Services, Other (E265)
and Operations and Maintenance Support Services, Other (E266) involved local
appropriation funding in special education personnel costs.
• The increase in Other Support Services, Other (E268) is related to the state teacher
retirement funding shift and involves increases for 15 LEAs – most notably
Montgomery, Frederick, and Prince George’s counties.
Massachusetts
Fiscal Year: July 1–June 30
Notes:
Michigan
Fiscal Year: July 1–June 30
Notes:
• The decrease in Other Support Services, Other (E268) is due to some of Michigan’s
larger districts reporting decreases in redemption of bonds, loans, and capital leases,
interest on debt, and other financing and debt expenditures.
• Michigan continues to experience a slight decline in K-12 enrollment.
Minnesota
Fiscal Year: July 1–June 30
Notes:
• The decline in Revenue from Local Sources, Property Tax (R1A) revenue is
attributed to a $551M decrease in "property tax shift recognition revenue" from FY
2013 to FY 2014.
• The increase in General Administration Support Services, Supplies (E244) from FY
2013 to FY 2014 is mainly attributed to a $2.8M increase in expenditures for noninstructional computer software and software licensing, primarily by 6 school
districts.
• The increase in General Administration Support Services, Property (E254) from FY
2013 to FY 2014 is mainly attributed to an $8.5M increase in expenditures for
H-8

Appendix H—State Notes
technology equipment and software (also includes telecommunication transmission
equipment such as fiber optic cables, repeaters, transmitters, receivers, and antennas),
primarily by 16 school districts.
Mississippi
Fiscal Year: July 1–June 30
Notes:
• Total Revenue (TR) coming from Revenue from Federal Sources (STR4) is
substantially different due to a reduction of Unrestricted Grants-in-aid from Federal
Sources.
• Student Transportation Support Services, Property (E257) increased due to school
districts making large bus purchases.
• Districts purchased more property and supplies in FY 2014 than in FY 2013. These
purchases caused an increase in Other Support Services, Supplies (E248) and Other
Support Services, Property (E258).
Missouri
Fiscal Year: July 1–June 30
Notes:
• Instruction, Tuition Payment Outside the State (E14) and Tuition and Voucher
Payments to Other LEAs and Charter Schools within the state (E15) increased in FY
2014. These increases are largely due to districts in the state that became unaccredited
in the 2013-2014 school year, which per statute are required to pay tuition for any
resident student who attends an accredited school.
• The increase in Other Support Services, Supplies (E248) is due to an increase in
supplies for Central Office Support Services.
• The increase in Other Support Services, Property (E258) is due to an increase in
property for Central Office Support Services and Other Supporting Services.
Montana
Fiscal Year: July 1–June 30
Notes:
• Other Sources of Revenue (R5) increased significantly due to the sale of bond
premiums by several school districts.
• Operations and Maintenance Support Services, Property (E256) increased
significantly. In 2013 the 63rd Montana Legislature passed SB175. One of the
provisions in the bill allowed for oil and natural gas production tax revenue to be
deposited into district budgeted funds based on the needs determined by the district
school board rather than the ratio of mills in these funds. A consequence of that
legislation is that revenues may be increased in certain funds and used for
expenditures that are different from what was once expected. A portion of this change
is attributed to expenditure increases in the Building Reserve Fund (Fund 61), of
approximately $2.5M as well as increased expenditures in the Flexibility Fund (Fund
29) or approximately $1.1M. The remainder of increase is spread over multiple other
funds and do not appear to be unusual increases when reviewed individually.
H-9

Appendix H—State Notes
Nebraska
Fiscal Year: September 1–August 31
Notes:
• The decrease in Revenue from Federal Sources, Grants-in-Aid Direct from the Federal
Government (R4A) is the result of a decrease in revenue from Impact Aid and E-Rate
Program.
Nevada
Fiscal Year: July 1–June 30
Notes:
• The increase in Instruction Support Services, Supplies (E243) is due to technology
purchased for classrooms in the largest district, Clark County, in FY 2014.
• There was a large increase in Student Transportation Support Services, Property (E257)
due to Clark County purchasing school buses in FY 2014.
New Hampshire
Fiscal Year: July 1–June 30
Notes:
• Revenue from Local Sources, Other Revenue from Local Sources (R1L) increased due in
large part to $12M in refunds due to school districts from a court case involving school
districts and municipalities from a property and liability trust pool settlement.
• New Hampshire has seen a steady decline in recent years in school age population
resulting in a lower Average Daily Attendance number.
New Jersey
Fiscal Year: July 1–June 30
Notes:
• Revenue from Local Sources, Textbook Revenues was $0 in FY 2013. In FY 2014, one
district reported $2.5M for sales/leaseback of textbooks.
New Mexico
Fiscal Year: July 1–June 30
Notes:
• The increase in Other Sources of Revenue (R5) is due to New Mexico having more
districts with more capital needs, therefore they sold more bonds.
• The increase in Student Transportation Support Services, Property (E257) is due to the
purchase of buses.
New York
Fiscal Year: April 1–March 31
Notes:
• The decline in Other Sources of Revenue (R5) is due to a decline in Proceeds of
Advanced Refunding Bonds from $2.1B to $733M.
• The increase in School Administration Support Service, Other (E265) is due to one
account that was flagged as an exclusion and was not included in any of the totals on
H-10

Appendix H—State Notes

•

NPEFS in prior years. In FY 2014, the crosswalk table was modified to include this
account.
The increase in Other Support Services, Employee Benefits (E228) is due to new fringe
benefit allocation percentages for this category.

North Carolina
Fiscal Year: July 1–June 30
Notes:
• North Carolina’s chart of accounts does not identify District Activities (R1K) therefore
they cannot be reported.
• Student Transportation Support Services, Property (E257) includes purchase of vehicles
as the main component of this category and it increased in FY 201 by $ 47M. A similar
increase did not follow in FY 2014. Dollar expenditures in this category usually fluctuate
from year to year.
• While there was a minor increase in the net expenditures, the ADA increased as well.
Since ADA is the formula's denominator, it has caused a slight decrease of State Per
Pupil Expenditures (PPE15) for FY 2014.
North Dakota
Fiscal Year: July 1–June 30
Notes:
• Revenue from State Sources (R3) increased from the prior year. In 2013-14, the state
implemented a K-12 funding formula tied to the cost of providing an adequate education
and funded it with a combination of state and local sources. Local property tax levy
authority was decreased significantly to provide property tax relief with statewide taxes
making up the difference. State appropriations were increased $200 million over the prior
year to fund the program.
• Other Sources of Revenue (R5) increased from the prior year. Districts have more new
building projects to support capacity issues directly related to the recent explosion in oil
production in the state. In FY 2013 twelve districts issued bonds for building projects
averaging $4.6M. In FY 2014 that increased to twenty-two districts with projects
averaging $10.4M.
• Local property taxes (R1A) decreased by $70M due to legislative changes to property tax
levy authority.
Ohio
•
•
•

Fiscal Year: July 1–June 30
Notes:
There was a drop in total federal revenue sources due to a drop in federal grants-in-aid.
Instruction Support Services, Salaries (E213) and Instruction Support Services, Employee
Benefits (E223) have been steadily dropping over the past few years.
Instruction Support Services, Other (E263) decreased due to significant reduction in
spending on County Board of Education Contributions.

H-11

Appendix H—State Notes
Oklahoma
Fiscal Year: July 1–June 30
Notes:
• Other Revenue from Local Sources (R1L) increased due to local student activities fund
raising revenues increasing from the prior year.
• The percentage of Total Revenue (TR) coming from Federal Revenue (STR4) is
substantially different from the prior year due to federal sequestration.
• Other Support Services, Supplies (E248) increased due to many schools passing bond
issues to purchase new technology supplies for all students such as iPads, laptop
computers, etc.
Oregon
•
•
•
•

Fiscal Year: July 1–June 30
Notes:
Oregon's recovery from the great recession is resulting in a decrease in federal revenue
especially Title I funding.
The increase in Facilities Acquisition & Construction Services, Property Expenditures
(E62) is due to more school districts reporting property expenditures. One district
purchased land for their new school ($10.6M).
The decrease in Debt Service, Other Uses Subtotal (STE7) is due to Oregon's economic
recovery generating an increase of funds, which school districts used to retire bonds in
FY 2014.
Oregon indicated that their fiscal data reported in NPEFS excluded prekindergarten
programs. The NPEFS total student membership variable excluded prekindergarten
membership.

Pennsylvania
Fiscal Year: July 1–June 30
Notes:
• Percentage of Total Revenue (TR) coming from Federal Revenue (STR4) difference
when compared to FY 2013 is due to overall decreases in Federal Revenue received as
reported by the LEAs; highly impacted by large decreases reported by Philadelphia.
• Three LEAs made large property purchases in the prior fiscal year, which caused the
decrease in Direct Cost Programs, Property (E91) for FY 2014.
Rhode Island
Fiscal Year: July 1–June 30
Notes:
• The increase in Instruction Support Services, Employee Benefits (E223) is the result of
the addition of our educational collaborative, significant benefit increases in two districts
and a reclassification to further define coding more appropriately.
• With the inclusion of the Educational Collaborative this year, expenditures for Adult
Education (E9B) increased since one of the collaboratives runs an adult education
program.

H-12

Appendix H—State Notes
South Carolina
Fiscal Year: July 1–June 30
Notes:
• The decrease in Other Revenue from Local Sources (R1L) is due to a large reported
amount for the SC Public Charter School District for FY 2013. In FY 2014, the SC Public
Charter District only reported the revenue received from the SC Department of Education
in the specific programs for the charter schools located in the Charter School District.
Therefore, the amount recorded in FY 2014 for the SC Public Charter School District was
$0.
South Dakota
Fiscal Year: July 1–June 30
Notes:
• Other Sources of Revenue (R5) has a large increase from FY 2013 to FY 2014 due to a
large number of debt issue proceeds.
• Federal Sources of Revenue (STR4) has decreased from FY 2013 to FY 2014 due to a
decrease in impact aid revenue received by LEAS.
Tennessee
Fiscal Year: July 1–June 30
Notes:
• The increase in Other Revenue from Local Sources (R1L) is due to two districts that had
an increase in contributions to build new schools.
• The decrease in Grants-in-Aid From the Federal Government Through the State (R4B) is
a result of a decrease in Title I and Special Education Grants across the state.
• Other Sources of Revenue (R5) decreased because of a decrease in refunded debt by one
county and a decrease in bonds issued by three counties.
• There was a large increase in Instruction Support Services, Property (E253). Due to a
merge, Shelby Co/Memphis City had an increase of $8.7M and Hamilton County had an
increase of $1M in other equipment expenses. These expenses include computers, desk,
chairs, and replacement of equipment.
• Due to a merge, Shelby Co/Memphis City had an increase in central maintenance &
repair of service Equipment of $10M and contracted services of $2.8M. These costs
include expenses associated with maintaining equipment and contracted support services.
This led to an increase in Other Support Services, Purchased Services (E238).
• The increase in Other Support Services, Property (E258) is due to equipment purchases
by multiple districts.
• The decrease in Debt Service, Redemption of Principal (E7A2) is due to a decrease in
school indebtness across the board.
Texas
•

Fiscal Year: September 1–August 31
Notes:
Other Sources of Revenue (R5) increased more than 50% from the prior year due to
Issuance of Bonds increasing by $2.3B.
H-13

Appendix H—State Notes
Utah
•

•

•
•

Fiscal Year: July 1–June 30
Notes:
Revenue from Local Sources, District Activities (R1K) increased dramatically in one
LEA by $1.6M. One district operates an enterprise fund that had new contracts making an
increase in revenue. In addition, the new charter schools and increases in charter school
fees charged increased over the prior year.
The increase in Grants-in-Aid from the Federal Government Through Other Intermediate
Agencies (R4C) increased by almost exactly what the ARRA grants had accommodated
in the previous year. It is our belief the LEAs shifted costs born by the ARRA grants in
FY 2013 to the main grants in FY 2014 after ARRA funding had expired.
One charter LEA changed to greatly expand their services and create several satellite
locations, which increased General Administration Support Services, Purchased Services
(E234).
There was an increase in School Administration Support Services, Purchased Services
(E235) because one charter management firm changed the way they handled the
management fees and coded them to school administration instead of other support
creating an increase of $2.3M. There will also be a corresponding decrease in the
purchased services in the other support contracted services.
Enterprise Operations, Supplies (E3B14) increased significantly due to the increase of a
federal contract to provide kits for the Army. The contract is held by one school district
that operates a sheltered workshop for disabled adults in an enterprise fund.
Direct Cost Programs, Non-Public School Programs (E9A) had a large decrease. Districts
are attempting to code items correctly and this is an area where they were coding student
activities items. We have been counseling them to correct the recording of these
expenditures and several LEAs are heeding our guidance. This correction will probably
take more than one or two years.

Vermont
Fiscal Year: July 1–June 30
Notes:
Virginia
Fiscal Year: July 1–June 30
Notes:
• School Administration Support Services, Other (E265) increased due to a division change
in coding of school resource officers from Operations and Maintenance to Office of the
Principal; this change is deemed appropriate as they are considered part of the leadership
team and have a number of duties related to instruction.
• Student Transportation Support Services, Purchased Services (E237) increase is due to a
change in reporting to separate capital lease payments for bus lease purchases.

H-14

Appendix H—State Notes
Washington
Fiscal Year: September 1–August 31
Notes:
• There was a decrease in Instruction, Property (E17) and Operations and Maintenance
Support Services, Property (E256). Individual districts acquire property and capital outlay
as needed each year. This amount can vary substantially annually based upon individual
district needs. School districts are not required to report data that would explain these
variances.
West Virginia
Fiscal Year: July 1–June 30
Notes:
• Instruction, Property (E17) increased due primarily to one school district having several
large purchases of technology hardware for instructional use totaling approximately $6M.
Wisconsin
Fiscal Year: July 1–June 30
Notes:
• There was a decrease in Other Support Services, Employee Benefits (E228) because
districts that are funding post-employment benefits on a pay-as-you-go basis are required
to code annual retiree benefits to this employee benefit account. There is no related
expenditure for salaries reported.
Wyoming
Fiscal Year: July 1 – June 30
Notes:
• Debt Service, Other Uses Subtotal (STE7) decreased in FY 2014. Although the total debt
outstanding has increased when comparing FY 2013 to FY 2014, reductions in principal
have decreased during FY 2014. This is attributable to the fact that there was a bond
refunding during FY 2013, which increased the amount reported in Debt Service,
Redemption of Principal (E7A2). We expect the overall category to increase next year
since construction projects are increasing.
• Wyoming indicated that their fiscal data reported in NPEFS excluded prekindergarten
programs. The NPEFS total student membership variable excluded prekindergarten
membership.
American Samoa
Fiscal Year: October 1–September 30
Notes:
• American Samoa Department of Education (ASDOE) does not collect Food Services
(R1J) or Tuition from Individuals (R1E) revenue.
• The increase in Revenue from State Sources (R3) reflects an increase in the local
approved budget.
• The increase in Grants-in-Aid from the Federal Government Through the State (R4B)
is due to school lunch carry over funds that accumulated in prior years. These funds
H-15

Appendix H—State Notes

•
•
•

were part of a negotiation with USDA to purchase new equipment. ASDOE also
received funds for the construction of three classroom buildings.
The Food Services Operations, Purchased Services (E3A13) decrease is due to a
transition from the contracting of SODEXO for food services to the local operation of
the food services program.
The increase in Food Services Operation, Supplies is due to the contractual agreement
with SODEXO ending, thus food was purchased directly by ASDOE.
The increase in SPPE (PPE15) reflects larger expenditures and a slight reduction in
ADA.

Guam
•
•
•
•
•

Fiscal Year: October 1–September 30
Notes:
Guam had a reclassification of expense functions in FY 2014.
There is a continued effort to outsource meal services, which resulted in a reduction of
Food Services Operations, Supplies (E3A14).
The large increase in Facilities Acquisition & Construction Services, Non-Property
Expenditures (Construction) (E61) is due to a high school that expanded with the
construction of additional buildings.
The large increase in Facilities Acquisition & Construction Services, Property
Expenditures (E62) is due to the acquisition of existing structures.
Guam is an insular area and still receives Title V funds through their consolidated grant.

Commonwealth of the Northern Mariana Islands
Fiscal Year: October 1–September 30
Notes:
• The decrease in Employee Benefits across all function areas is due to some employees
exiting the system.
• As an insular area, Commonwealth of the Northern Mariana Islands is allowed to
carryover Title V funds.
Puerto Rico
Fiscal Year: July 1–June 30
Notes:
• The Grants-in-Aid from the Federal Government Through Other Intermediate
Agencies (R4C) were finished by December 2012; therefore the funds were ultimately
received by the end of FY 2013. For FY 2014, no other funds under this category
were received.
• The decrease in Average Daily Attendance (ADA) is due to a decrease in live births
and alternative education choices such as home school.

H-16

Appendix H—State Notes
Virgin Islands
Fiscal Year: October 1–September 30
Notes:
• Direct Cost Programs, Adult Education (E9B) decreased due to the Virgin Islands
Department of Education not receiving their usual federal allotment for the adult
education program.

H-17

Appendix I—Survey Form
ED Form 2447
OMB Number 1850-0067
Approval Expires:
January 31, 2016

U.S. DEPARTMENT OF EDUCATION
NATIONAL CENTER FOR EDUCATION STATISTICS
THE NATIONAL PUBLIC
EDUCATION FINANCIAL SURVEY
Fiscal Year 2014

NAME OF STATE

NAME OF PERSON PREPARING
THIS REPORT

TELEPHONE NUMBER
(Include area code, extension)

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

According to the Paperwork Reduction Act of 1995, no persons are required to respond to a collection of information
unless such collection displays a valid OMB control number. The valid OMB control number for this information
collection is 1850-0067. The time required to complete this information collection is estimated to average 94 hours,
including the time to review instructions, search existing data resources, gather the data needed, and complete and
review the information collection. If you have any comments concerning the accuracy of the time estimate(s) or
suggestions for improving this survey, please write to: U.S. Department of Education, Washington, D.C. 20202-4651. If
you have comments or concerns regarding the status of our individual survey, write directly to: U.S. Department of
Education, National Center for Education Statistics, Elementary/Secondary and Libraries Studies Division, Washington,
D.C. 20008-5651.

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

SIGNATURE OF AUTHORIZED OFFICIAL

TITLE

I-2

Appendix I—Survey Form
SECTION 1

PUBLIC ELEMENTARY AND SECONDARY EDUCATION REVENUES FROM ALL SOURCES

I. REVENUE FROM LOCAL SOURCES (1000)

Current Amount Flag

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

I-3

Appendix I—Survey Form
SECTION 2

PUBLIC ELEMENTARY AND SECONDARY EDUCATION EXPENDITURES
Current Amount Flag

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

I-4

Appendix I—Survey Form
SECTION 3A
II. SUPPORT SERVICES (2000)
Current Amount Flag

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

I-5

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

I-6

Current Amount Flag

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

Current Amount Flag

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

[Sum 1-4 & 6

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

[Sum 1-4 & 6

SECTION 5
IV. DIRECT PROGRAM SUPPORT

Current Amount Flag

a1. Textbooks for Public School Children
a2. Textbooks; Property (700) only
b1. Transportation for Public School Children
b2. Transportation; Property (700) only
c1. Employees Benefits for Public School Employees
c2. Employees Benefits; Property (700) only
d. Direct Program Support for Private School Students
e1. Other Direct Program Support for Public School Students
e2. Other Direct Program Support for Public School Students; Property (700) only
DIRECT SUPPORT EXPENDITURES SUBTOTAL
[Sum a1,b1,c1, and e1.]

V. CURRENT EXPENDITURES
[Sum Subtotals for Instruction(1000), Support Services (2000), Non-Instruction (3000 exclude 3300: Community Services), and Direct Program Support (exclude Direct
Program Support for Private School Students). Exclude Property (700).]

I-7

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

[Exclude Property (700).]

X. PROPERTY (700)

XI. TOTAL EXPENDITURES FOR EDUCATION
[Sum Current Expenditures (V), F.A.C.S.Non-property Expenditures (VI), Community
Services (VIII), Direct Cost Programs (IX), and Property (X). Exclude Other Uses (VII).]

I-8

Current Amount Flag

Appendix I—Survey Form
SECTION 7

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

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

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

g. Food Services Revenues (excluding Federal Reimbursements (1600-1650)
h. District Activities Revenues (1700-1790)
i. Textbook Revenues (1940)
j. Summer School Revenues (1312)
TOTAL EXCLUSIONS [Sum a-j.]

NET CURRENT EXPENDITURES as defined by the Hawkins-Stafford Education
Amendments of 1988 (P.L. 100-297).
[Subtract Total Exclusions from Current Expenditures.]

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

STATE PER PUPIL EXPENDITURE

I-9

Current Amount Flag

Appendix I—Survey Form
The American Recovery and Reinvestment Act of 2009, abbreviated ARRA (Pub.L. 1115), is an economic stimulus package enacted by the 111th United States Congress in
February 2009. The Act includes spending in education providing funds to implement
longitudinal data systems to improve student achievement.

Do you have any ARRA expenditure data to report? oYes

oNo

American Recovery and Reinvestment Act of 2009 (ARRA)
a. Current expenditures for public elementary-secondary education instruction (function 1000,
objects 100-600, 810, 890).
b. Total current expenditures for public elementary-secondary education (functions 1000,
2000, 3100, 3200, objects 100-600, 810, 890).
c. Current expenditures for community services, adult education and other programs outside
of public elementary-secondary education (programs 500, 600, 800).
d. Property expenditures (functions 1000-3200, object 700).
e. School construction expenditures (function 4000, all objects).
f. Expenditures for the Title I reported in Section 7d. Exclusions from Current Expenditures for
State per Pupil Expenditures programs that were included in the data items above.
g. Direct Program Support

I-10

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Author	SQC
File Modified	2016-10-12
File Created	2016-10-12