Part B & C NPEFS 2016-2018

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

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U.S. Department of Education

Institute of Education Sciences





NPEFS 2016-2018: Common Core of Data (CCD)

National Public Education Financial Survey




Supporting Statement Part B




OMB# 1850-0067 v.14

















October 2016





National Center for Education Statistics (NCES)

Part B. Collections of Information Employing Statistical Methods

B.1. Potential respondent universe

The National Public Education Financial Survey (NPEFS) provides state aggregate finance data for revenues and expenditures for public elementary and secondary education. The data file is organized by state or jurisdiction and contains revenue data by funding source, expenditure data by function and object,1 and average daily attendance (ADA) data. The file also includes total student membership data from the CCD State Nonfiscal Survey of Public Elementary/Secondary Education files.

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

SEAs appoint state fiscal coordinators to work with the National Center for Education Statistics (NCES) and the U.S. Census Bureau (Census) to provide accurate and comparable data across states and jurisdictions. Although the respondents are experts in their states, there are opportunities for potential error, either through technical errors in processing the data or misinterpretation of the definition of a survey item. Over the life of the CCD survey system, staff members have developed a series of data and edit checks designed to flag these errors for review by the respondent and action by the CCD team. These edits rely on internal logic checks, consistency within specified tolerances over time, and consistency within a given state and type of unit. Among other tests, the data and edits checks include sum checks, comparison of records layouts against the previous FY data file, comparisons of membership between the state non-fiscal files and the NPEFS file, comparison of min/max/mean of all numeric data items to ensure the percentage changes of the means between the previous and current year’s data are in a reasonable range, and checks for whether the percentage increase (or decrease) of every item is within a reasonable range. Pursuant to NCES Statistical Standard 4-1, the data are “checked for credibility based on range tolerances to determine if responses fall within a pre-specified reasonable range and are properly documented.” The data are also checked “for consistency based on checks across variables within individual records for non-contradictory responses.” The NPEFS staff prepares an edit report that includes the results from these tests. Notification of any arithmetic errors and comments containing NCES’ understanding of specific missing data items are also included with the edit report.

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

B.2. Procedures for the collection of information

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

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

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

Prior to the new fiscal year survey, NCES and Census produce the Fiscal Data Plan, which documents state-specific information about how certain revenues and expenditures are reported and any changes to reporting from prior years, and is also used to determine SEAs’ ability to potentially report additional data variables in the future. All responses are compiled into a spreadsheet and are used during data analysis.

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

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

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

After an SEA submits the NPEFS data, the survey staff conducts a comprehensive review of the data and edit checks. These checks include but are not limited to trend analysis for multiple years, large value and percentage fluctuations, zero dollar values, appropriate usage of data flags, and adequate comments from respondents explaining their data. The staff prepares an edit report that includes the results from these tests. States are asked via email to correct addition errors, verify or correct information on missing items, and explain any extraordinary changes from the previous year’s data. The CCD survey staff may make requests for clarification, reconciliation, or other inquiries concerning the data to the SEAs. SEAs can respond directly to these requests for clarification and/or reconciliation or may on their own initiative resubmit data to resolve data issues.

Once the reported data have been edited, NCES applies an imputation procedure to missing variables. Imputation is a procedure that uses available information and some assumptions to derive substitute values for missing values in a data file (NCES 2003). NCES and Census work with SEAs to determine the most appropriate imputation methodology rules to apply. SEAs inform NCES and Census where data are included so that funds can be deducted and distributed appropriately. SEAs review the results of the imputations imposed and certify reasonableness of the imputed values to the best of their knowledge based on their available data. After the imputation process is complete, Census creates data files for the current and prior fiscal years, and uploads these files to the NCES member site for review. The NCES member site allows Census to transfer data to NCES in a secure environment.

B.3. Methods to maximize response and address nonresponse

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

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

Currently, the Herriot imputation methodology is used to impute for missing items. For an allocation, the Herriot method calculates the average proportion of the total from the states for each of the detailed variables. This average is divided by the sum of the averages from each of the detailed variables and is rescaled to 1 by dividing by the sum of the detail averages. Imputations modify values for cases or records where data are not reported (missing) or are incorrectly reported. In some cases a state may not be able to track funds for a certain program or purpose. When these data elements are imputed, survey staff also increases the appropriate totals and subtotals to include the imputed data element. In other cases, states are able to provide a subtotal but are unable to provide more specific details. The imputed allocation of these subtotals does not affect the totals or subtotals.

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


B.4. Tests of procedures to be undertaken

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


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

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

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


Part C. National Public Education Finance Survey (NPEFS)

C.1. Discussion of Survey Items

The NPEFS is a web-based survey that respondents (SEA Fiscal Coordinators) complete following the account classifications in NCES’s handbook, Financial Accounting for Local and State School Systems: 2014 Edition. Crosswalk software is provided to any state whose chart of accounts differs from these standards. Respondents are also asked to reply to questions in a Data Plan. These responses help us to understand and process the data, and are published in the file documentation on the web.

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

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

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

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

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

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

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

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

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

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

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

  • Personal Services—Salaries;

  • Personal Services—Employee Benefits;

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

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

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

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

  • Other or unspecified objects.

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

The two new variables for the FY 2016 collection include current expenditures from Federal, State, and local funds disaggregated by source of funds, including:

  1. Current Expenditures Paid from State and Local funds (plus Federal funds intended to replace local tax revenues).

  2. Current Expenditures Paid from Federal funds.

The Current Expenditures Paid from State and Local funds combined (plus Federal funds intended to replace local tax revenues) may not include funds received from private sources.

Exclusions: Section VI of the NPEFS contains the items that are to be excluded in calculating state per pupil expenditure (SPPE). These include such items as tuition or transportation fees paid by individuals, Title I carryover expenditures, and revenues from food services, student activities, summer school, and the sale of textbooks. NCES computes net current expenditure as defined by the Hawkins-Stafford Education amendments of 1988 (P.L. 100-297).

Average Daily Attendance (section XIV): This is collected for calculating SPPE for Title I and other program uses. States report average daily attendance as defined by state law; or, absent state law, as defined by NCES per federal law [see 20 U.S.C §7801 (1)].

State Per Pupil Expenditure (section XIV). This is computed by NCES and used for calculating Federal entitlements under title I, Impact Aid, and other Federal programs. SPPE is defined in section 9101(2) of the Elementary and Secondary Education Act of 1965 (ESEA), as amended [20 U.S.C. 7801(2)].

References for C-1.

Allison, G.S. (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 March 31, 2015, from http://nces.ed.gov/pubsearch/pubsinfo.asp?pubid=2015347.

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


C.2. Sample Tables

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


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



Revenues [in thousands of dollars]



Expenditures [in thousands of dollars]

 

State or jurisdiction

 

Total

 

Local1

 

State

 

Federal

 

 

Total

 

Total current2

 

Capital outlay3

 

Other5

 

United States4


$600,488,586


$267,992,581


$271,452,810


$61,043,194



$601,766,981

5

$527,096,473

5

$48,773,386

5

$25,897,122

5, 6




















Alabama


7,099,553


2,326,690


3,934,577


838,285



7,229,299


6,386,517


582,173


260,608


Alaska


2,496,679


523,711


1,618,975


353,993



2,486,951


2,292,205


145,341


49,405


Arizona


9,305,199


4,125,669


3,804,900


1,374,629



9,179,262

5

7,974,545

5

922,249


282,469

6

Arkansas


5,284,555


1,861,878


2,723,740


698,938



5,393,330

5

4,606,995

5

625,078


161,258


California


65,808,329


20,468,083


37,079,384


8,260,861



67,933,295


57,975,189

5

6,693,286

5

3,264,821





















Colorado


8,698,810


4,210,060


3,765,940


722,810



8,548,413


7,341,585


706,236


500,591


Connecticut


10,274,602


5,760,869


3,978,525


535,208



10,305,777

5

9,344,999

5

680,346

5

280,432

6

Delaware


1,871,464


539,316


1,096,243


235,905



1,978,562


1,751,143


160,864


66,556


District of Columbia


2,073,564


1,865,315



208,249



1,880,466


1,466,888


350,947

5

62,632


Florida


23,988,519


12,163,720


8,702,310


3,122,488



25,827,411

5

22,732,752

5

1,837,262


1,257,396





















Georgia


17,620,300


8,166,229


7,533,980


1,920,092



17,465,095

5

15,623,633

5

1,566,185


275,277


Hawaii


2,535,039


55,057


2,161,254


318,728



2,431,422


2,187,480


124,096


119,846


Idaho


2,062,254


480,391


1,302,949


278,914



2,052,295


1,854,556


135,343


62,396


Illinois


29,165,373


17,373,101


9,385,630


2,406,643



28,197,052

5

25,012,915

5

2,169,707

5

1,014,431


Indiana


11,940,988


4,280,730


6,510,737


1,149,521



11,412,416

5

9,978,491

5

943,637


490,288





















Iowa


6,038,962


2,831,524


2,681,029


526,409



6,021,744


4,971,944


905,980


143,821


Kansas


5,796,537


2,101,775


3,209,527


485,235



5,759,773


4,871,381


682,546


205,847


Kentucky


7,086,717


2,274,008


3,841,443


971,266



7,394,709


6,360,799


770,827


263,084


Louisiana


8,412,167


3,350,878


3,602,717


1,458,572



8,457,692

5

7,544,782

5

744,610


168,301


Maine


2,556,186


1,300,156


1,022,269


233,761



2,536,202

5

2,330,842

5

121,421


83,939





















Maryland


13,744,621


6,904,078


5,980,909


859,635



13,204,777


11,846,681


1,166,856


191,240


Massachusetts


15,835,037


8,568,699


6,206,699


1,059,639



15,572,302


14,151,659


1,117,722


302,920


Michigan


18,751,262


6,019,657


10,700,372


2,031,233



19,056,799


16,485,178


1,376,616


1,195,005


Minnesota


10,989,685


3,146,814


7,044,954


797,917



10,938,012

5

9,053,021

5

1,069,044

5

815,946


Mississippi


4,441,163


1,450,312


2,195,730


795,121



4,341,018


3,972,787


270,440


97,791





















Missouri


10,221,689


5,912,203


3,275,438


1,034,047



10,173,456


8,719,925


894,459

5

559,072


Montana


1,622,721


634,244


770,180


218,297



1,654,625


1,504,531


120,771


29,324


Nebraska


3,778,749


2,252,076


1,167,743


358,930



3,795,271


3,356,734


348,343

5

90,194

5

Nevada


4,137,704


2,357,529


1,366,314


413,861



4,164,339


3,574,233


327,173


262,933


New Hampshire


2,864,747


1,644,043


1,031,778


188,927



2,856,080


2,643,256


159,998


52,826





















New Jersey


26,590,517


14,656,818


10,507,939


1,425,761



26,131,462


24,391,278


912,022


828,162


New Mexico


3,611,545


615,688


2,455,787


540,071



3,559,706


3,039,423


516,030


4,253


New York


58,645,470


31,557,937


23,131,272


3,956,260



58,096,880

5

52,460,494

5

2,097,414


3,538,973


North Carolina


13,113,012


3,356,157


7,877,949


1,878,905



13,060,157


12,303,426


683,545


73,186


North Dakota


1,296,813


472,886


653,842


170,085



1,280,669


1,098,090


160,058


22,522





















Ohio


22,886,511


10,567,575


10,132,936


2,186,000



23,186,166


19,701,810


2,467,639


1,016,717


Oklahoma


5,862,837


2,185,878


2,882,879


794,080



5,748,976


5,170,978


496,205


81,793


Oregon


6,172,422


2,515,397


3,038,044


618,981



6,178,860


5,389,273


448,212


341,375


Pennsylvania


26,807,485


15,011,068


9,594,823


2,201,593



26,596,835


23,190,198


1,822,156


1,584,480


Rhode Island


2,278,095


1,214,297


846,435


217,363



2,317,889


2,167,450


36,926


113,513


See notes at end of table.



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



Revenues [in thousands of dollars]



Expenditures [in thousands of dollars]

 

State or jurisdiction

 

Total

 

Local1

 

State

 

Federal

 

 

Total

 

Total current2

 

Capital outlay3

 

Other5

 

United States4


$600,488,586


$267,992,581


$271,452,810


$61,043,194



$601,766,981

6

$527,096,473

6

$48,773,386

6

$25,897,122

6,7




















South Carolina


8,041,045


3,498,848


3,670,717


871,480



7,956,070


6,600,733


889,986


465,351


South Dakota


1,303,055


686,756


400,362


215,937



1,302,875


1,100,100


172,738

6

30,037


Tennessee


8,979,871


3,656,845


4,059,869


1,263,157



9,295,241


8,351,056


664,129


280,056


Texas


49,533,579


22,880,330


20,341,491


6,311,758



49,991,336


41,067,619


5,536,572


3,387,145


Utah


4,619,102


1,739,603


2,418,166


461,333



4,790,073


3,779,760


746,262


264,051





















Vermont


1,644,282


64,787


1,451,850


127,644



1,568,294


1,497,093


46,009


25,192


Virginia


14,659,153


7,738,618


5,564,497


1,356,037



14,730,695


13,403,576


1,078,786


248,334


Washington


11,844,779


3,786,633


7,001,099


1,057,047



12,052,898

6

10,054,077

6

1,545,989


452,832


West Virginia


3,556,656


1,053,510


2,069,942


433,205



3,409,105

6

3,275,246

6

69,611


64,248


Wisconsin


10,879,541


5,119,983


4,806,328


953,230



10,609,035

6

9,704,932

6

450,303


453,800


Wyoming

 

1,659,641

 

664,154

 

850,339

 

145,148

 

 

1,655,911

 

1,432,216

 

213,240

 

10,455

 




















Other jurisdictions



















American Samoa

99,334


271


10,528

8

88,536



95,015


80,105


13,022


1,888


Guam


307,591


232,741



74,850



307,068


290,575


13,369


3,124


Commonwealth of the



















Northern Mariana Islands

65,214



31,880

8

33,334



71,875


68,775


1,186


1,913


Puerto Rico


3,374,611


62


2,221,384

8

1,153,166



3,500,379


3,351,423


61,262


87,694


U.S. Virgin Islands

221,673

 

183,774

 

 

37,899

 

 

185,853

6

183,333

 

86

6

2,434

 

Not applicable.

1Local revenues include intermediate revenues from education agencies with fundraising capabilities that operate between the state and local government levels.

2Current expenditures include instruction, instruction-related, support services, and other elementary/secondary current expenditures, but exclude expenditures on capital outlay, other programs, and


interest on long-term debt.


















3Capital outlay includes expenditures on property and construction of facilities.


4U.S. totals include the 50 states and the District of Columbia.






5Other program expenditures include expenditures for community services, adult education, community colleges, private schools, interest on debt, and other programs that are not part of public education.

6Value affected by redistribution of reported values to correct for missing data items, and/or to distribute state direct support expenditures.


7Value contains imputation for missing data.


8Reported state revenue data are revenues received from the central government of the jurisdiction.











NOTE: Detail may not sum to totals because of rounding.






SOURCE: U.S. Department of Education, National Center for Education Statistics, “National Public Education Financial Survey,” fiscal year 2012, Provisional Version 1a.




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

 

 

 

Current expenditures1 per pupil


School Year 2011-2012 student membership3






Support services2





State or jurisdiction

 

Total

 

Instruction

 

Total support services

 

Student support services4

 

Instruction-
al staff
support

 

General
adminis-
tration

 

School
adminis-
tration

 

Operations
and
maintenance

 

Student
trans-
portation

 

Other
support
services

 

Food services

 

Enterprise operations5

 

United States6

49,414,846


$10,667

7

$6,495

7

$3,721

7

$594

7

$495

7

$214

7

$585

7

$1,008

7

$464

7

$361

7

$429

7

$22





























Alabama

744,621


8,577


4,966


3,015


495


388


195


529


781


443


185


595


0


Alaska

131,167


17,475


9,645


7,286


1,466


1,148


254


1,058


2,166


531


663


477


68


Arizona

1,080,319


7,382

7

4,035

7

2,970

7

532

7

379

7

124

7

385

7

927

7

328

7

295

7

375


1


Arkansas

483,114


9,536

7

5,396

7

3,586

7

489

7

799

7

236

7

481

7

933

7

372

7

277

7

542

7

11


California

6,214,204


9,329

7

5,606

7

3,317

7

494

7

555

7

90

7

617

7

929

7

226

7

406

7

383


24





























Colorado

854,265


8,594


4,948


3,297


422


475


146


583


822


258


591


307


43


Connecticut

554,437


16,855

7

10,659

7

5,650

7

1,069

7

502

7

340

7

976

7

1,518

7

853

7

392

7

408

7

138


Delaware

128,946


13,580


8,659


4,466


575


246


197


711


1,418


680


640


456


0


District of Columbia

73,911


19,847


11,301


7,720


706


748


1,050


1,742


1,741


1,295


438


783


43


Florida

2,668,156


8,520

7

5,196

7

2,915

7

370

7

542

7

75

7

473

7

887

7

354

7

215

7

409


0





























Georgia

1,685,016


9,272

7

5,734

7

3,009

7

428

7

477

7

122

7

557

7

690

7

417

7

317

7

503


27


Hawaii

182,706


11,973


6,861


4,431


1,125


425


58


731


1,375

7

415


301


681


0


Idaho

279,873


6,626


3,996

7

2,272

7

370

7

264

7

153

7

375

7

612

7

332

7

166

7

357

7

1


Illinois

2,082,457


12,011

7

7,233

7

4,405

7

802

7

482

7

497

7

610

7

1,039

7

565

7

409

7

373


0


Indiana

1,040,765


9,588

7

5,640

7

3,517

7

459

7

365

7

243

7

562

7

1,067

7

582

7

240

7

431


0





























Iowa

495,870


10,027


6,164


3,397


560


482


255


578


854


374


295


456


9


Kansas

486,108


10,021


6,090


3,457


593


419


296


576


938


394


240


475


0


Kentucky

681,987


9,327


5,401


3,347


428


510


208


530


853


580


238


556


24


Louisiana

703,390


10,726

7

6,108

7

4,031

7

646

7

567

7

263

7

645

7

971

7

630

7

309

7

586


#


Maine

188,969


12,335

7

7,374

7

4,537

7

806

7

622

7

382

7

670

7

1,271


632


153


422


1





























Maryland

854,086


13,871


8,620

7

4,880

7

628

7

750

7

125


994

7

1,180


744


460

7

371


0


Massachusetts

953,369


14,844


9,605

7

4,837

7

1,050

7

680

7

206

7

604

7

1,299

7

634

7

363

7

403


0


Michigan

1,573,537


10,477


6,082


4,012


800


516


216


571


937


447


527


383


0


Minnesota

839,738


10,781

7

7,070

7

3,209

7

288

7

464

7

334

7

429

7

764

7

611

7

318

7

472


30


Mississippi

490,619


8,097


4,620


2,974


394


418


257


470


851


398


185


503


1





























Missouri

916,584


9,514


5,670


3,389


444


412


307


551


951


498


226


454


0


Montana

142,349


10,569


6,288


3,810


653


401


325


578


1,074


522


257


453


18


Nebraska

288,389


11,640


7,427


3,395


450


371


368


573


1,005


368


260


505


312


Nevada

439,634


8,130


4,764


3,057


436


409


122


608


862


333


287


308


#


New Hampshire

191,900


13,774


8,875


4,526


1,026


416


462


753


1,133


590


145


374


0





























New Jersey

1,356,431


17,982


10,779


6,608


1,782


558


364


849


1,757


897


399


403


193


New Mexico

337,225


9,013


5,151


3,431


928


253


201


539


938


299


274


425


5


New York

2,704,718


19,396

7

13,459

7

5,529

7

651

7

488

7

370

7

746

7

1,684

7

1,030

7

560

7

408


0


North Carolina

1,507,864


8,160


5,087


2,616


384


289


126


510


692


362


253


456


0


North Dakota

97,646


11,246


6,570


3,735


483


403


506


567


1,017


483


275


589


351





























Ohio

1,740,030


11,323


6,444


4,493


720


740


345


645


990


547


508


384


1


Oklahoma

666,120


7,763


4,318


2,878


529


320


249


414


857


269


239


490


77


Oregon

568,208


9,485


5,509


3,619


673


353


127


603


783


452


629


354


3


Pennsylvania

1,771,395


13,091


7,993


4,587


694


449


405


602


1,270


671


496


452


60


Rhode Island

142,854

 

15,172

 

9,405

7

5,376

7

1,567

7

534

7

214

7

740

7

1,199

7

587

7

535

7

386

7

6

 

See notes at end of table.


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

 

 

 

Current expenditures1 per pupil








Support services2





State or jurisdiction

Fall 2011 student membership3

 

Total

 

Instruction

 

Total support services

 

Student support services4

 

Instruction-
al staff
support

 

General
adminis-
tration

 

School
adminis-
tration

 

Operations
and
maintenance

 

Student
trans-
portation

 

Other
support
services

 

Food services

 

Enterprise operations5

 

United States6

49,414,846


$10,667

7

$6,495

7

$3,721

7

$594

7

$495

7

$214

7

$585

7

$1,008

7

$464

7

$361

7

$429

7

$22





























South Carolina

727,186


9,077


5,148


3,416


677


548


98


549


868


373


304


487


25


South Dakota

128,016


8,593


5,053


3,014


470


344


287


419


870


321


304


473


53


Tennessee

999,693


8,354


5,194


2,714


360


523


176


478


715


313


150


445


0


Texas

5,000,470


8,213


4,850


2,890


399


411


124


466


909


237


344


473


0


Utah

586,860


6,441


4,101


1,949


251


261


76


400


586


205


169


363


28





























Vermont

89,908


16,651


10,434


5,746


1,278


702


341


1,079


1,390


548


408


460


12


Virginia

1,257,883


10,656


6,458


3,772


519


707


165


616


1,019


577


168


424


2


Washington

1,045,453


9,617

7

5,609

7

3,561


832


365


179


557


865


397


366


332


115


West Virginia

282,870


11,579

7

6,786

7

4,140

7

551

7

479

7

230

7

616

7

1,201

7

862

7

201

7

653


0


Wisconsin

863,949


11,233

7

6,748

7

4,058

7

535

7

530

7

313

7

552

7

1,027

7

486

7

615

7

427


#


Wyoming

89,581

 

15,988

 

9,460

 

6,034

 

934

 

978

 

332

 

861

 

1,538

 

771

 

619

 

485

 

10

 




























Other jurisdictions



























American Samoa














Guam

31,243


9,300


4,576


4,359


835


155


56


539


1,502


180


1,092


365


0


Commonwealth of the



























Northern Mariana Islands

11,011


6,246


2,696


2,707


599


501


228


492


416


277


194


844


0


Puerto Rico

452,740


7,403


3,266


3,086


499


374


124


345


687


296


763


1,050


0


U.S. Virgin Islands

15,711

 

11,669

 

6,092

 

4,873

 

916

 

329

 

461

 

594

 

827

 

448

 

1,298

 

681

 

23

 

Not available. Data are missing for American Samoa because they did not report student membership.













# Rounds to zero.



























1Current expenditures include instruction, instruction-related, support services, and other elementary/secondary current expenditures, but exclude expenditures on capital outlay, other programs, and interest on long-term debt.

2Support services is an expenditure function divided into seven subfunctions: student support services, instructional staff support, general administration, school administration, operations and maintenance, student transportation, and other support services.

3The student membership variable is derived from the State Nonfiscal Survey. Three states (Nebraska, Utah, and Wyoming) indicated that the state fiscal data reported in NPEFS excluded prekindergarten programs. In these three states, the NPEFS total student membership variable excludes prekindergarten membership. Illinois and Wisconsin did not report finance data for charter schools in the FY 11 NPEFS survey. NCES edited student membership for Illinois and Wisconsin by excluding students from districts where all associated schools are charter schools.

4Student support services include attendance and social work, guidance, health, psychological services, speech pathology, audiology, and other student support services.

5Enterprise operations include operations that are operated as a business and receipts from the operation are expected to fund the enterprise (e.g., school bookstores and certain after school activities).

6U.S. totals include the 50 states and the District of Columbia.

7Value affected by redistribution of reported expenditure values to correct for missing data items, and/or to distribute state direct support expenditures.

NOTE: Detail may not sum to totals because of rounding.

SOURCE: U.S. Department of Education, National Center for Education Statistics, “National Public Education Financial Survey,” fiscal year 2012, Provisional Version 1a; U.S. Department of Education, National Center for Education Statistics, “School Year State Nonfiscal Survey of Public Elementary/Secondary Education,” 2011–12, Version 1a.


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


2 NCES requests that the certifying official be a fiscal official at the highest level in the SEA. The individual designated as the authorized state official must have been approved in writing by the Chief State School Officer (CSSO) (NCES 2012).

3 “Department of Education, Submission of Data by State Educational Agencies; Submission Dates for State Revenue and Expenditures Reports for Fiscal Year (FY) 2015, Revisions to Those Reports, and Revisions to Prior Fiscal Year Reports.” 80 Federal Register 246 (23 December 2015) pp. 79871-72.

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