U.S. Department of Education
Institute of Education Sciences
National Public Education Financial Survey (NPEFS) 2019-2021: Common Core of Data (CCD)
Supporting Statement Part B
OMB# 1850-0067 v.21
(no changes since v.17)
April 2019
revised August 2019
National Center for Education Statistics (NCES)
Part B. Collections of Information Employing Statistical Methods
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.
Each state’s Chief State School Officer or a designee 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. The workshops are further supplemented with webinars administrated by NCES for the state fiscal coordinators.
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, 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 NPEFS 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 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.
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 Student Support and Academic Enrichment Grants under title IV, 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 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 data for 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.
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’s workshop, during webinars, and at EIMAC meetings. State Fiscal Coordinators also have the opportunity to respond on-line to proposals for new data items.
The individuals consulted on the statistical aspects of the NPEFS survey include Osei L. Ampadu, Technical Advisor, U.S. Department of Commerce, Census Bureau [(301) 763-7321, [email protected]]. Statistical aspects are also monitored by William Sonnenberg, Statistician, NCES [(202) 245-7673, [email protected]]. Data collection is overseen by Stephen Q. Cornman, Statistician, Common Core of Data, NCES [(202) 245-7753, [email protected]].
Part C. National Public Education Finance Survey (NPEFS)
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 the NPEFS survey staff to understand and process the data and are published in the online file documentation.
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.
On December 10, 2015, former President Obama signed the Every Student Succeeds Act (ESSA) into law4. ESSA requires state education agencies (SEAs) to produce report cards for the 2018-19 school year that include “per-pupil expenditures of Federal, State, and local funds, including actual personnel expenditures and actual nonpersonnel expenditures of Federal, State, and local funds, disaggregated by source of funds, for each local educational agency and each school in the State for the preceding fiscal year.” 20 U.S.C. 6301 §1111 (h)(1)(C)(x). (emphasis added).
Commencing with the FY 16 data collection, two new variables were added to the NPEFS data collection in part to facilitate the SEA’s compliance with the ESSA expenditures per pupil provision. The two variables were approved by OMB in January, 2017. The two new variables include current expenditures from Federal, State, and local funds disaggregated by source of funds, including:
Current Expenditures Paid from State and Local funds (plus Federal funds intended to replace local tax revenues).
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/.
The table in this section reflects all substantive revisions made for NPEFS 2019-2021 to the NPEFS survey (Appendix B.1), Fiscal Data Plan (Appendix B.2), and reporting instructions (Appendix B.3). Insertions/additons to the instruments are reflected in red font and deletions in a crossed out red font.
Last Approved NPEFS 2016-18 |
Revised NPEFS 2019-21 |
Reason for Revision |
NPEFS Survey (Appendix B.1) |
||
REVENUE FROM LOCAL SOURCES (1000) l.
Other Revenue from Local Sources |
l.
Other Revenue from Local Sources |
Clarification |
PUBLIC ELEMENTARY AND SECONDARY EDUCATION EXPENDITURES INSTRUCTION (1000) 3. Purchased Services (300-500; exclude 560) |
3. Purchased Services (300-500; exclude 560, 591) |
Clarification |
SUPPORT SERVICES, STUDENTS (2100)
3. Purchased Services (300-500) |
3. Purchased Services (300-500; exclude 591) |
Clarification |
SUPPORT SERVICES, INSTRUCTION (2200)
3. Purchased Services (300-500) |
3.
Purchased Services (300-500 |
Clarification |
SUPPORT SERVICES, GENERAL ADMINISTRATION (2300)
3. Purchased Services (300-500)
6. Other (810, 890) |
3.
Purchased Services (300-500
6. Other (810, 820, 890) |
Clarification |
SUPPORT SERVICES, SCHOOL ADMINISTRATION (2400)
3. Purchased Services (300-500) |
3.
Purchased Services (300-500 |
Clarification |
SUPPORT SERVICES, OPERATIONS AND MAINTENANCE (2600)
3. Purchased Services (300-500) |
3.
Purchased Services (300-500 |
Clarification |
SUPPORT SERVICES, STUDENT TRANSPORTATION (2700)
3. Purchased Services (300-500) |
3.
Purchased Services (300-500 |
Clarification |
SUPPORT SERVICES, OTHER SUPPORT SERVICES (2500, 2900)
3. Purchased Services (300-500)
6. Other (810, 890) |
3.
Purchased Services (300-500
6. Other (810, 835, 890) |
Clarification |
ALL SUPPORT SERVICES TOTAL BY OBJECT (100, 200, etc.) (calculated)
3. Purchased Services (300-500)
6. Other (810, 890) |
3.
Purchased Services (300-500
6. Other (810, 820, 835, 890) |
Clarification |
FOOD SERVICES OPERATIONS (3100)
Purchased Services (300-500) |
Purchased
Services (300-500 |
Clarification |
ENTERPRISE OPERATIONS (3200)
3. Purchased Services (300-500) |
3.
Purchased Services (300-500 |
Clarification |
Current Expenditures Paid from State and Local Funds (including federal funds intended to replace local tax revenues) [Objects 100-600, 810, 820, and 890 for functions 1000, 2000, 3100, and 3200 paid from state and local funds combined, plus federal funds intended to replace local tax revenues, which may not include funds received from private sources]. |
[Objects
100-600, 810, 820, and 890 for functions 1000, 2000, 3100, and
3200 paid from state and local funds combined, plus federal funds
intended to replace local tax revenues |
Clarification |
Current Expenditures Paid from Federal Funds [Objects 100-600, 810, 820, and 890 for functions 1000, 2000, 3100, and 3200 paid from federal funds (excluding federal funds intended to replace local tax revenues) only. |
[Objects
100-600, 810, 820, and 890 for functions 1000, 2000, 3100, and
3200 paid from federal funds (excluding federal funds intended to
replace local tax revenues) only |
Clarification |
NPEFS Data Plan (Appendix B.2) |
||
Yes No (Please go to question 5.)
Revenues Expenditures
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
|
No (Please go to question 5.) Yes
Revenues Expenditures Amounts are reported only in the fiscal data plan, not NPEFS.
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. |
Explain whether Direct Program Support Funds are received from State |
4c. Employee Benefits for Public School Employees 1. Non-Property $ ___________ |
4c. Employee Benefits for Public School Employees 1. Non-Property $ ___________ |
Clarifying employee benefits |
|
|
Deleted experimental items |
|
No (Please go to question 6.) Yes 5a. If yes, please provide the amount and specify the program names(s): Non-Property $ ___________ Please specify program name(s) __________ 5b. Please indicate below whether these amounts are reported in NPEFS Amounts are reported in FY 2018 NPEFS and are reported in FY 2018 F-33 at the school district level within the finances of the student’s resident school district. Amounts are reported in FY 2018 F-33 and NPEFS as state totals. Amounts are reported only in the fiscal data plan, not F-33 or NPEFS. Amounts are not reported in F-33 or NPEFS. |
Explain whether SEA provides education funds to families directly |
Finance Data for School Districts with Charter Schools
School districts where all associated schools are charter schools School districts where all associated schools are noncharter schools (Please go to question 9.) School districts where some associated schools are charter schools and some are noncharter schools Other (Please explain.) _________________________ 8a. Please indicate below if finance data for charter schools is included in NPEFS and F-33 data for fiscal year 2016: (Check all that apply.) Included in FY 2016 NPEFS Included in FY 2016 F-33 Not included in NPEFS or F-33 (Please go to question 9.) 8b. Are expenditures for charter schools included within your reporting of NPEFS Current Expenditures for fiscal years 2016? (Check all that apply.) Yes, included in FY 2016 NPEFS data reported includes all revenues and expenditures from both government and private sources.
8c. Please indicate below whether the finance data you receive and report for charter schools contains data on all revenues and expenditures for charter schools, or only revenue and expenditures from government sources. Data reported includes all revenues and expenditures from both government and private sources. Data reported includes revenues and expenditures from private sources but not from government sources. Data reported includes revenues and expenditures only from government services. |
Finance Data for Charter Schools
The state does not have public charter schools. (Please go to question 8.) Independent charter schools or agencies (An independent charter school is a charter school within an LEA or other separately reported entity where all associated schools are public charter schools.) Dependent charter schools (A dependent charter school is a charter school within an LEA where some of the schools that are part of the LEA are public charter schools and some are public noncharter schools.) 7a. Please indicate below how finance data for charter schools are included in NPEFS for fiscal year 2018: (Check all that apply.) Data reported include functionalized revenues and expenditures for charter schools from both government and private sources. Data reported include functionalized revenues and expenditures for charter schools from only government sources. Data reported include only government payments to charter schools (as purchased services and/or tuition). Data for charter schools are not included in NPEFS. Other (Please explain.) __________________ 7b. Please indicate below how finance data for charter schools are included in F-33 for fiscal year 2018? (Check all that apply.) Data reported include functionalized revenues and expenditures for independent charter schools. Revenues and expenditures for charter schools are only from government sources. Revenues and expenditures for charter schools are from both private and government sources. Data reported include functionalized revenues and expenditures for dependent charter schools. (Reported data for some LEAs includes data for charter schools and noncharter schools.) Revenues and expenditures for charter schools are only from government sources. Revenues and expenditures for charter schools are from both private and government sources. Data reported include only government payments to charter schools. Data for charter schools are not included in F-33. Other (Please explain.)________________ |
Confirm that finance data for charter schools is included within NPEFS submission. |
Yes No (Please go to question 10.) 9a.
|
No (Please go to question 9.) Yes 8a. What weight or adjustment do you use on summer school attendance when adding it into the state ADA? ________________________ |
Weights from summer school to determine average daily attendance |
Yes, please provide multiplier used. _______________ No |
No (Please go to question 11.) Yes 10a. Please provide the multiplier used. ___________ |
SEA is clarifying whether ADM is used to report ADA. |
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.) |
No, the state does not maintain school-level finance data. (Please go to question 12.) 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. |
Availability of school-level data provides another method to cross-check data across State, district, and school-level finance surveys. |
12c. If your state currently tracks personnel expenditures at the school-level, please indicate the types of expenditures collected. (Check all that apply.) Expenditures for instructional staff Expenditures for instructional aides Expenditures for teacher salaries Expenditures for support staff Expenditures for other school-level personnel 12d. If your state currently tracks nonpersonnel expenditures at the school-level, please indicate the types of expenditures collected. (Check all that apply.) Technology-related supplies and purchased services
Technology-related
Technology software Textbooks and periodicals
Improvement
of instruction, Library and media services |
11c. If your state currently tracks personnel expenditures at the school level, please indicate the types of expenditures collected. (Check all that apply.) Expenditures for instructional staff Expenditures for instructional aides Expenditures for teacher salaries Expenditures for support services staff Expenditures for school administration staff Expenditures for other school level personnel Personnel expenditures are not collected at the school level. 11d. 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 Technology-related hardware Technology software Textbooks and periodicals Improvement of instruction (e.g., curriculum development, professional development and training of professional staff) Library and media services Nonpersonnel expenditures are not collected at the school level. |
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13. Does your state have virtual schools? Yes (Please go to question 13a.) No 13a.
Included in FY 2016 NPEFS Included in FY 2016 F-33 Not included in FY 2016 NPEFS or F-33 13b.
What type of
|
No (Please go to question 13.) Yes 12a. Are finance data for virtual schools included in your state’s NPEFS and F-33 data submissions? (Check all that apply.) Included in FY 2018 NPEFS Included in FY 2018 F-33 Amounts are reported only in the fiscal data plan, not F-33 or NPEFS. Not included in FY 2018 NPEFS or F-33 12b. What type of LEAs are the finance data for virtual schools reported under? (Check all that apply.) Finance data are functionalized and reported as a separate education agency. Finance data are functionalized and reported under the LEA of the students’ home school. Expenditures for the virtual school are reported as tuition payments or purchased services under the LEA of the students’ home school. |
Availability of school-level data provides another method to cross-check data across State, district, and school-level finance surveys. |
Revenues from Private Sources Note:
Revenues
from private sources include contributions and donations made by
private
14. Does your state report revenues from private sources? Yes (Please go to question 14a.) No 14a.
Transportation fees from Individuals (R1G) Other Revenue from Local Sources (R1L) Other
Sources of Revenue 14b.
Please indicate which donors are Private Foundations Non-profit Organizations Campus Booster Clubs Private Individuals |
Revenues from Private Sources Note: Revenues from private sources include contributions and donations made by private entities. These entities include, but are not limited to: educational foundations, parent teacher associations/organizations, campus booster clubs, and private individuals.
No (Please go to question 14.) Yes
13a. Please indicate where revenue from private sources are reported on NPEFS. (Check all that apply.) Transportation Fees from Individuals (R1G) Other Revenue from Local Sources (R1L) Other Sources of Revenue (R5) 13b. Please indicate which donors are included in your revenue reporting: (Check all that apply.) Private foundations Non-profit organizations Parent teacher associations/organizations Campus booster clubs Private individuals |
Determining whether revenues from private sources are being reported. |
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Accounting Methodology 14. Please indicate which method of accounting school districts use when reporting revenues and expenditures. All LEAs report to the state using a cash basis method of accounting. All LEAs report to the state using a modified accrual method of accounting. LEAs may report to the state using either a cash basis or modified accrual method of accounting. LEAs report using a different method. (Please specify.) ________________________ |
Accounting methodology should be consistent across all LEAs. |
NPEFS Reporting Instructions (Appendix B.3) |
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7. Report finance data for all charter schools NPEFS attempts to collect finance data for all charter schools. If SEAs do not report finance data for charter schools, the missing charter schools will be noted as missing in the published file documentation.
NOTE: missing finance data for any schools (including charter schools) or school districts could potentially affect federal education funding derived from this data. |
1. Report finance data for all public schools States should include finance data for all publicly funded schools, including charter schools, education service agencies, and other special service LEAs. Revenues and expenditures for these schools and LEAs must be reported on NPEFS even if they are not classified in your state as “regular school districts” or “local education agencies.”
State education agency staff may need to contact other state agencies to alert them to the need to provide fiscal data for special schools and LEAs. It may be necessary to remove non-education costs such as medical and room and board costs, particularly in residential facilities.
Examples of special service schools and LEAs include:
Please note whether finance data for any special service schools or LEAs is missing in Section 7 comments. These comments will be published in the file documentation.
NOTE: missing finance data for any schools (including charter schools) or LEAs could potentially affect federal education funding derived from this data.
2. Report Revenue and Expenditures Only Once “Double counting” of revenues and expenditures can occur when fiscal reports are submitted by overlapping political jurisdictions or when one LEA pays tuition to another to educate students who reside in the jurisdiction of the LEA that pays tuition.
Avoid double counting services purchased from another school district or educational services agency within the state (object 591). Internal transfers to another school district within the state for services rendered, such as instructional support, data processing, purchasing, nursing, and guidance, should be excluded from all functions to prevent double counting. These expenditures are double counted when object 591 is included in current expenditures, and the expenditures for services that were purchased are also reported and included in current expenditures.
3. Ensure consistency between financial and student data Finance data should be comparable to ADA and membership.
Tuition Payments: Federal regulations require that when one LEA pays tuition to another for students to be educated by the receiving LEA, the school district that pays tuition counts the students in ADA. The LEA making the tuition expenditure (sending LEA) should count the tuition expenditures and include the students in ADA. The LEA providing the education (receiving LEA) should claim any tuition received as revenue and may not claim the ADA of any child for whom it receives tuition.
Prekindergarten students:
Payments to Private schools: |
Clarification and reduce double counting. |
|
|
Add exclusion of internal transfers. |
Instruction (1000). Total current operation expenditure for activities dealing with the interaction of teachers and students in the classroom, home, or hospital as well as co-curricular activities. Report amounts for activities of teachers and instructional aides or assistants engaged in regular instruction, special education, and vocational education programs. Include voucher payments directly to individuals in Tuition Payments Outside the State, to Private Schools, and Other (E14). Include textbooks for public school children in Supplies (E16). Exclude adult education programs (report in E9B). |
INSTRUCTION
(1000
Instruction Salaries (E11) and Benefits (E12). Instructional staff includes regular and part-time teachers, teachers' aides, homebound teachers, hospital-based teachers, substitute teachers (including permanent substitute teachers, teachers on sabbatical leave, and classroom assistants of any type who assist in the instructional process, including clerks and graders. Report supplemental amounts for additional duties such as coaching or supervising extracurricular activities, bus supervision, and summer school teaching. DO NOT include salaries or other expenditures for non-teaching staff that perform duties to which teachers may be assigned but that do not include instruction such as detention or lunch supervision. Tuition and voucher payments outside the state, to private schools, individuals, and other (E14). Include amounts for tuition expenditures when the tuition is paid by an individual to attend elementary and secondary school (grades pre-K through 12) in an LEA other than the one in which he or she resides. Include tuition to other LEAs outside the State and tuition to private schools (in-state and out-of-state) for students who are funded by and/or the responsibility of a public LEA or the SEA, and other tuition such as state schools for the blind.
Tuition and voucher payments to other LEAs and charter schools within the state (E15). This category consists ONLY of tuition paid from one LEA to another within the same state for educating students (e.g. an LEA pays tuition to another LEA to provide a student a special program that is not available in the LEA where the student resides). Include payments to charter schools in the state. Include
textbooks for public school children in Supplies (E16).
|
Clarifying - Definitions previously only existed in the accounting manual. Users requested for this information to also be included in the reporting instructions. |
Student Transportation (2700). Report expenditure for vehicle operation, monitoring riders, and vehicle servicing and maintenance. |
Student Transportation (2700). Report expenditure for vehicle operation, monitoring riders, and vehicle servicing and maintenance. Student transportation purchased from another school district within the state (object 511) should be excluded to prevent double counting. |
Add exclusion of internal transfers. |
Other Support Services (2500 and 2900). Include business support expenditures for fiscal services (budgeting, receiving and disbursing funds, payroll, internal auditing, and accounting), purchasing, warehousing, supply distribution, printing, publishing, and duplicating services.
|
Other Support Services (2500 and 2900). Include business support expenditures for fiscal services (budgeting, receiving and disbursing funds, payroll, internal auditing, and accounting), purchasing, warehousing, supply distribution, printing, publishing, and duplicating services. Interest on current loans, repayable within one year of receiving the obligation, are classified as Fiscal Services – Receiving and Disbursing Funds Services (function 2510, object 835) and should be reported under Other Support Services - Other (E268). |
Clarification |
Enterprise operations (3200). Include expenditure for business-like activities (such as a bookstore) where the costs are recouped largely with user charges. |
Enterprise operations (3200). Include expenditure for business-like activities (such as a bookstore) where the costs are recouped largely with user charges. Some LEAs may conduct fee-for-service activities to support other LEAs, such as instructional support, food service, and transportation. Expenditures for these activities should not be reported as Enterprise operations, but rather under the appropriate function. |
Fees for services should be reported under appropriate function. |
Section 5 – DIRECT PROGRAM SUPPORT Direct Program Support is not a function itself but cuts across all functions as it refers to expenditures made by state education agencies for, or on behalf of, local education agencies. State financial contributions to LEA employee retirement funds are an example of Direct Program Support. States that pay the employer's contribution to retirement funds often do so by transferring money directly from the state treasury to the state retirement fund for public employees. Because local school districts never actually receive these funds, LEAs do not include them in year-end financial audit reports to the SEA. State practices vary greatly in this area, and survey respondents must check with other state agencies to identify any expenditures for, or on behalf of, local education agencies.
Two figures are requested for each category:
Property is a separate item because property is not a component of current expenditures.
If your state has Direct Program Support expenditures for activities other than textbooks (E4A), transportation (E4B), employee benefits (E4C), or private school students (E4D), record them under Other Direct Program Support for Public School Students (E4E).
NOTE: NCES would prefer that SEAs report Direct Program Support expenditures in the appropriate function(s) and object(s) rather than here.
The term “current expenditures” means expenditures for free public education:
The Direct Program Support section of the survey is ONLY provided as a means for those states that cannot correctly report these expenditures within the appropriate, function-specific categories.
|
SECTION 5 – DIRECT PROGRAM SUPPORT Direct Program Support is not a function itself but cuts across all functions as it refers to expenditures made by state education agencies for, or on behalf of, local education agencies. Expenditures should only be considered direct program support if they benefit a specific LEA and its operations or if the LEA would otherwise be responsible for payment. State payments which fall into the realm of SEA responsibilities should not be included as direct program support.
NOTE: Expenditures for Direct Program Support should have corresponding amounts included as revenue from state sources (3000).
State financial contributions to LEA employee retirement funds are an example of Direct Program Support. States that pay the employer's contribution to retirement funds often do so by transferring money directly from the state treasury to the state retirement fund for public employees. Because local school districts never actually receive these funds, LEAs do not include them in year-end financial audit reports to the SEA. State practices vary greatly in this area, and survey respondents must check with other state agencies to identify any expenditures for, or on behalf of, local education agencies.
NOTE: NCES would prefer that SEAs report Direct Program Support expenditures in the appropriate function(s) and object(s) rather than here.
If expenditures cannot be functionalized, the amounts may be included under textbooks (E4A), transportation (E4B), employee benefits (E4C), private school students (E4D), or other support for public school students (E4E). Two figures are requested for each category:
|
Clarifying definition of Direct Program Support.
Clarifying definition of current expenditures |
DEBT SERVICE (5100)Debt Service (5100). Include only long-term debt service (obligations exceeding one year).
|
OTHER USES (5000) E7A1 - Debt Service (5100), Interest (832). Include only interest paid on long-term debt service (obligations exceeding one year). E7A2 - Debt Service (5100), Principal (831). Include only expenditures to retire bonds (including current and advance refundings) and long-term loans, including lease-purchase arrangements. |
Clarifying Debt Service expenditures that should be reported. |
c. Community/Junior College Education Programs (Program #700; E9C). Report expenditures for programs for students attending institutions of higher education that offer (in most cases) the first two years of college instruction. If an LEA is responsible for providing this program, all program costs should be reported here. If the LEA is not responsible for providing this program, the survey respondent should enter a zero. |
E9C - Community/Junior College Education Programs (Program #700). Report expenditures for programs for students attending institutions of higher education that offer (in most cases) the first two years of college instruction. Institutions may also offer four year programs. If an LEA is responsible for providing this program, all program costs should be reported here. If the LEA is not responsible for providing this program, the survey respondent should enter a zero. |
Clarifying where expenditure for 4 year institutions should be reported. |
Current Expenditures Paid from State and Local Funds (CE1) (including federal funds intended to replace local tax revenues) includes current expenditures paid for by State and local funds combined plus Federal funds intended to replace local tax revenues, which may not include funds received from private sources.
Current Expenditures Paid from Federal Funds (CE2) includes current expenditures paid from Federal funds and excludes federal funds intended to replace local tax revenues. |
CURRENT EXPENDITURES BY FUND TYPE Current
Expenditures Paid from State and Local Funds (CE1) (including
federal funds intended to replace local tax revenues) includes
current expenditures paid for by State and local funds combined
plus Federal funds intended to replace local tax revenues
Current Expenditures Paid from Federal Funds (CE2) includes current expenditures paid from Federal funds and excludes federal funds intended to replace local tax revenues. Include expenditures for objects 100-600, 810, 820, and 890 for functions 1000, 2000, 3100, and 3200, excluding all internal transfers (objects 511, 561, 564, 567, and 591). |
Clarifying objects that should be included in current expenditures Paid from State and Local Funds and Paid from Federal Funds. Removed the exclusion of private sources. |
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 2016 |
||||||||||||||||||
|
|
Revenues [in thousands of dollars] |
|
|
Expenditures [in thousands of dollars] |
|
||||||||||||
State or jurisdiction |
Total |
|
Local1 |
|
State |
|
Federal |
|
|
Total |
|
Total current2 |
|
Capital outlay3 |
|
Other4 |
|
|
United States5 |
$678,378,476 |
|
$303,824,317 |
|
$318,572,978 |
|
$55,981,180 |
|
|
$677,541,010 |
6,7 |
$596,135,643 |
6 |
$55,989,047 |
7 |
$25,416,320 |
7 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Alabama |
|
7,586,636 |
|
2,591,770 |
|
4,148,799 |
|
846,066 |
|
|
7,856,051 |
|
6,885,677 |
|
668,290 |
|
302,084 |
|
Alaska |
|
2,497,340 |
|
573,693 |
|
1,614,053 |
|
309,593 |
|
|
2,620,322 |
|
2,319,662 |
|
255,045 |
|
45,615 |
|
Arizona |
|
10,225,235 |
|
4,238,042 |
|
4,694,392 |
|
1,292,800 |
|
|
9,997,061 |
6 |
8,551,673 |
6 |
1,127,031 |
|
318,356 |
|
Arkansas |
|
5,383,382 |
|
2,008,641 |
|
2,750,455 |
|
624,286 |
|
|
5,572,087 |
|
4,872,214 |
|
539,198 |
|
160,675 |
|
California |
|
85,779,627 |
|
27,542,328 |
|
50,967,666 |
|
7,269,632 |
|
|
82,409,982 |
6 |
72,003,129 |
6 |
6,851,854 |
|
3,555,000 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Colorado |
|
10,237,008 |
|
5,038,762 |
|
4,475,646 |
|
722,600 |
|
|
10,037,994 |
|
8,648,369 |
|
893,515 |
|
496,110 |
|
Connecticut |
11,697,383 |
|
6,473,865 |
|
4,718,878 |
|
504,641 |
|
|
11,738,548 |
6,7 |
10,551,327 |
6 |
919,215 |
7 |
268,005 |
7 |
|
Delaware |
|
2,190,905 |
|
750,420 |
|
1,257,941 |
|
182,544 |
|
|
2,128,885 |
|
1,941,408 |
|
113,368 |
|
74,109 |
|
District of Columbia |
2,274,302 |
|
2,048,093 |
|
† |
|
226,209 |
|
|
2,352,758 |
|
1,775,833 |
|
393,478 |
|
183,446 |
|
|
Florida |
|
27,929,250 |
|
13,734,743 |
|
10,963,798 |
|
3,230,709 |
|
|
28,897,234 |
6 |
25,621,239 |
6 |
1,983,369 |
|
1,292,626 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Georgia |
|
19,617,068 |
|
8,756,085 |
|
8,993,752 |
|
1,867,232 |
|
|
19,355,863 |
6 |
17,283,295 |
6 |
1,842,276 |
|
230,292 |
|
Hawaii |
|
3,031,312 |
|
59,026 |
|
2,711,156 |
|
261,130 |
|
|
2,733,092 |
|
2,502,117 |
|
216,649 |
|
14,326 |
|
Idaho |
|
2,413,672 |
|
581,097 |
|
1,576,287 |
|
256,288 |
|
|
2,429,358 |
6 |
2,097,992 |
6 |
269,299 |
|
62,067 |
|
Illinois |
|
27,704,831 |
|
18,684,782 |
|
6,687,655 |
|
2,332,394 |
|
|
32,479,656 |
|
29,253,457 |
|
2,160,045 |
|
1,066,154 |
|
Indiana |
|
12,437,534 |
|
4,529,251 |
|
6,909,225 |
|
999,058 |
|
|
11,669,049 |
|
10,144,064 |
|
1,058,051 |
|
466,933 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Iowa |
|
6,657,857 |
|
2,590,700 |
|
3,583,116 |
|
484,041 |
|
|
6,722,070 |
|
5,663,444 |
|
895,778 |
|
162,848 |
|
Kansas |
|
6,297,498 |
|
1,789,870 |
|
3,976,653 |
|
530,976 |
|
|
6,285,438 |
|
5,065,968 |
|
989,773 |
|
229,697 |
|
Kentucky |
|
7,634,758 |
|
2,568,095 |
|
4,179,014 |
|
887,650 |
|
|
7,725,201 |
|
6,750,052 |
|
717,626 |
|
257,522 |
|
Louisiana |
|
8,930,136 |
|
3,910,197 |
|
3,883,978 |
|
1,135,961 |
|
|
8,776,666 |
6 |
8,027,058 |
6 |
595,689 |
|
153,919 |
|
Maine |
|
2,809,790 |
|
1,505,907 |
|
1,106,375 |
|
197,509 |
|
|
2,736,938 |
|
2,579,299 |
|
82,730 |
|
74,908 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Maryland |
|
14,420,623 |
|
7,243,758 |
|
6,334,951 |
|
841,914 |
|
|
14,098,518 |
6 |
12,774,063 |
6 |
1,132,311 |
|
192,144 |
|
Massachusetts |
17,962,854 |
|
10,274,138 |
|
6,788,790 |
|
899,926 |
|
|
17,133,936 |
|
16,374,676 |
|
460,085 |
|
299,175 |
|
|
Michigan |
|
19,835,653 |
|
6,136,833 |
|
11,937,148 |
|
1,761,671 |
|
|
19,310,076 |
|
16,977,163 |
|
1,229,437 |
|
1,103,476 |
|
Minnesota |
|
12,725,423 |
|
3,505,065 |
|
8,506,328 |
|
714,029 |
|
|
13,293,413 |
6 |
10,687,048 |
6 |
1,769,854 |
|
836,511 |
|
Mississippi |
4,712,456 |
|
1,607,939 |
|
2,412,932 |
|
691,584 |
|
|
4,565,341 |
|
4,234,977 |
|
256,520 |
|
73,845 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Missouri |
|
11,147,752 |
|
6,510,008 |
|
3,676,108 |
|
961,637 |
|
|
11,040,542 |
|
9,545,816 |
|
906,207 |
|
588,519 |
|
Montana |
|
1,781,468 |
|
706,227 |
|
850,640 |
|
224,601 |
|
|
1,870,966 |
|
1,652,848 |
|
185,847 |
|
32,272 |
|
Nebraska |
|
4,351,337 |
|
2,551,637 |
|
1,438,008 |
|
361,692 |
|
|
4,603,453 |
|
3,911,805 |
|
601,757 |
|
89,891 |
|
Nevada |
|
4,683,088 |
|
2,598,356 |
|
1,668,136 |
|
416,596 |
|
|
4,518,144 |
|
4,092,457 |
|
234,840 |
|
190,847 |
|
New Hampshire |
3,055,956 |
|
1,876,842 |
|
1,005,148 |
|
173,966 |
|
|
3,019,784 |
|
2,833,893 |
|
137,225 |
|
48,667 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
New Jersey |
29,671,607 |
|
15,758,639 |
|
12,666,167 |
|
1,246,800 |
|
|
29,093,257 |
|
26,825,114 |
|
1,377,448 |
|
890,695 |
|
|
New Mexico |
3,987,279 |
|
647,002 |
|
2,792,814 |
|
547,463 |
|
|
3,879,350 |
|
3,343,152 |
|
534,031 |
|
2,167 |
|
|
New York |
|
65,776,757 |
|
35,003,275 |
|
27,460,780 |
|
3,312,702 |
|
|
64,011,611 |
6 |
59,161,439 |
6 |
2,164,480 |
|
2,685,692 |
|
North Carolina |
14,072,129 |
|
3,701,020 |
|
8,735,404 |
|
1,635,705 |
|
|
14,432,888 |
|
13,466,942 |
|
887,583 |
|
78,363 |
|
|
North Dakota |
1,705,036 |
|
564,234 |
|
985,340 |
|
155,462 |
|
|
1,879,094 |
|
1,451,309 |
|
391,521 |
|
36,264 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Ohio |
|
24,956,848 |
|
11,829,089 |
|
11,202,038 |
|
1,925,720 |
|
|
23,319,945 |
|
20,484,182 |
|
1,844,170 |
|
991,594 |
|
Oklahoma |
|
6,270,084 |
|
2,518,436 |
|
3,030,336 |
|
721,312 |
|
|
6,328,465 |
|
5,606,044 |
|
643,052 |
|
79,369 |
|
Oregon |
|
7,377,456 |
|
2,952,336 |
|
3,861,421 |
|
563,698 |
|
|
7,297,297 |
|
6,238,574 |
|
686,106 |
|
372,617 |
|
Pennsylvania |
29,892,129 |
|
16,615,708 |
|
11,238,423 |
|
2,037,997 |
|
|
29,492,243 |
|
26,045,127 |
|
1,905,689 |
|
1,541,427 |
|
|
Rhode Island |
2,485,803 |
|
1,265,241 |
|
1,029,125 |
|
191,437 |
|
|
2,505,425 |
|
2,283,927 |
|
117,460 |
|
104,038 |
|
|
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 2016—Continued |
||||||||||||||||||
|
|
Revenues [in thousands of dollars] |
|
|
Expenditures [in thousands of dollars] |
|
||||||||||||
State or jurisdiction |
Total |
|
Local1 |
|
State |
|
Federal |
|
|
Total |
|
Total current2 |
|
Capital outlay3 |
|
Other4 |
|
|
South Carolina |
9,442,258 |
|
4,041,777 |
|
4,505,718 |
|
894,762 |
|
|
9,146,055 |
|
7,669,725 |
|
1,077,812 |
|
398,518 |
|
|
South Dakota |
1,461,886 |
|
816,118 |
|
444,457 |
|
201,311 |
|
|
1,485,135 |
|
1,253,268 |
|
192,658 |
|
39,209 |
|
|
Tennessee |
9,596,867 |
|
4,061,738 |
|
4,434,856 |
|
1,100,272 |
|
|
9,755,925 |
|
8,886,994 |
|
560,285 |
|
308,646 |
|
|
Texas |
|
58,954,734 |
|
28,626,935 |
|
24,104,698 |
|
6,223,101 |
|
|
61,451,166 |
|
49,577,688 |
|
8,305,503 |
|
3,567,976 |
|
Utah |
|
5,447,070 |
|
2,017,234 |
|
2,975,371 |
|
454,465 |
|
|
5,424,995 |
|
4,539,291 |
|
716,217 |
|
169,487 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Vermont |
|
1,724,527 |
|
69,270 |
|
1,540,670 |
|
114,588 |
|
|
1,735,331 |
|
1,671,433 |
|
43,357 |
|
20,541 |
|
Virginia |
|
15,927,348 |
|
8,571,742 |
|
6,297,600 |
|
1,058,006 |
|
|
16,028,532 |
|
14,677,698 |
|
1,161,318 |
|
189,515 |
|
Washington |
14,830,244 |
|
4,513,039 |
|
9,218,360 |
|
1,098,846 |
|
|
15,163,088 |
6 |
12,483,668 |
6 |
2,194,714 |
|
484,706 |
|
|
West Virginia |
3,433,438 |
|
1,170,422 |
|
1,906,257 |
|
356,760 |
|
|
3,421,900 |
|
3,169,684 |
|
190,082 |
|
62,134 |
|
|
Wisconsin |
|
11,309,921 |
|
5,351,302 |
|
5,150,347 |
|
808,271 |
|
|
11,690,833 |
6 |
10,122,041 |
6 |
1,054,892 |
|
513,900 |
|
Wyoming |
|
2,042,925 |
|
743,590 |
|
1,175,770 |
|
123,566 |
|
|
2,020,051 |
|
1,556,321 |
|
454,305 |
|
9,424 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Other jurisdictions |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
American Samoa |
70,851 |
|
221 |
|
9,199 |
8 |
61,430 |
|
|
67,309 |
|
58,675 |
|
6,833 |
|
1,800 |
|
|
Guam |
321,973 |
|
256,658 |
|
† |
|
65,316 |
|
|
329,509 |
|
309,238 |
|
10,519 |
|
9,752 |
|
|
Commonwealth of the Northern Mariana Islands |
74,136 |
|
856 |
|
38,718 |
8 |
34,561 |
|
|
78,783 |
|
75,562 |
|
371 |
|
2,850 |
|
|
Puerto Rico |
2,876,676 |
|
62 |
|
1,923,752 |
8 |
952,863 |
|
|
3,071,992 |
|
2,970,386 |
|
25,203 |
|
76,403 |
|
|
U.S. Virgin Islands |
186,961 |
|
159,975 |
|
† |
|
26,986 |
|
|
162,386 |
|
160,559 |
|
433 |
|
1,394 |
|
|
† 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. |
||||||||||||||||||
4Other 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. |
||||||||||||||||||
5United States totals include the 50 states and the District of Columbia. |
||||||||||||||||||
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, Common Core of Data (CCD), “National Public Education Financial Survey (NPEFS),” fiscal year 2016, Provisional Version 1a. |
|
Table 4. Student membership and current expenditures per pupil for public elementary and secondary education, by function, subfunction, and state or jurisdiction: Fiscal year 2016 |
|||||||||||||||||||||||||||||||||||||||||||||||||||||
|
State or jurisdiction |
School year 2015–16 student membership3 |
|
Current expenditures1 per pupil |
||||||||||||||||||||||||||||||||||||||||||||||||||
|
|
|
|
|
|
Support services2 |
|
|
|
|||||||||||||||||||||||||||||||||||||||||||||
|
|
Total |
|
Instruction |
|
Total support services |
|
Student support services4 |
|
Instruc- |
|
General
|
|
School
|
|
Operations
|
|
Student
|
|
Other
|
|
Food services |
|
Enterprise operations5 |
||||||||||||||||||||||||||||||
|
United States6 |
50,345,842 |
|
$11,841 |
7 |
$7,211 |
7 |
$4,136 |
7 |
$676 |
7 |
$556 |
7 |
$239 |
7 |
$659 |
7 |
$1,093 |
7 |
$483 |
7 |
$429 |
7 |
$470 |
7 |
$24 |
||||||||||||||||||||||||||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|||||||||||||||||||||||||||
|
Alabama |
|
743,789 |
|
9,258 |
|
5,270 |
|
3,329 |
|
567 |
|
394 |
|
240 |
|
573 |
|
874 |
|
474 |
|
207 |
|
659 |
|
0 |
|||||||||||||||||||||||||||
|
Alaska |
|
132,477 |
|
17,510 |
|
9,449 |
|
7,427 |
|
1,367 |
|
1,371 |
|
248 |
|
1,072 |
|
2,083 |
|
575 |
|
711 |
|
559 |
|
75 |
|||||||||||||||||||||||||||
|
Arizona |
|
1,100,293 |
|
7,772 |
7 |
4,177 |
7 |
3,175 |
7 |
587 |
7 |
381 |
7 |
153 |
7 |
433 |
7 |
952 |
7 |
328 |
7 |
342 |
7 |
419 |
|
1 |
|||||||||||||||||||||||||||
|
Arkansas |
|
492,132 |
|
9,900 |
|
5,556 |
7 |
3,802 |
7 |
529 |
7 |
826 |
7 |
253 |
7 |
517 |
7 |
1,008 |
7 |
363 |
7 |
305 |
7 |
531 |
7 |
12 |
|||||||||||||||||||||||||||
|
California |
|
6,304,741 |
|
11,420 |
7 |
6,758 |
7 |
4,186 |
7 |
668 |
7 |
717 |
7 |
134 |
7 |
754 |
7 |
1,137 |
7 |
248 |
7 |
527 |
7 |
447 |
|
29 |
|||||||||||||||||||||||||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|||||||||||||||||||||||||||
|
Colorado |
|
899,112 |
|
9,619 |
|
5,419 |
|
3,816 |
|
503 |
|
582 |
|
162 |
|
700 |
|
881 |
|
278 |
|
710 |
|
331 |
|
52 |
|||||||||||||||||||||||||||
|
Connecticut |
537,933 |
|
19,615 |
7 |
12,370 |
7 |
6,639 |
7 |
1,260 |
7 |
618 |
7 |
436 |
7 |
1,142 |
7 |
1,697 |
7 |
978 |
7 |
508 |
7 |
440 |
7 |
165 |
||||||||||||||||||||||||||||
|
Delaware |
|
134,847 |
|
14,397 |
|
9,032 |
|
4,873 |
|
604 |
|
276 |
|
220 |
|
895 |
|
1,533 |
|
708 |
|
637 |
|
491 |
|
0 |
|||||||||||||||||||||||||||
|
District of Columbia |
84,024 |
|
21,135 |
|
11,715 |
|
8,632 |
|
949 |
|
737 |
|
1,791 |
|
1,439 |
|
1,636 |
|
1,397 |
|
682 |
|
760 |
|
28 |
||||||||||||||||||||||||||||
|
Florida |
|
2,792,234 |
|
9,176 |
7 |
5,645 |
7 |
3,075 |
7 |
408 |
7 |
583 |
7 |
85 |
7 |
510 |
7 |
898 |
7 |
347 |
7 |
244 |
7 |
456 |
|
0 |
|||||||||||||||||||||||||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|||||||||||||||||||||||||||
|
Georgia |
|
1,757,237 |
|
9,835 |
7 |
6,084 |
7 |
3,186 |
7 |
473 |
7 |
499 |
7 |
118 |
7 |
614 |
7 |
732 |
7 |
449 |
7 |
302 |
7 |
536 |
|
29 |
|||||||||||||||||||||||||||
|
Hawaii |
|
181,995 |
|
13,748 |
|
8,066 |
|
4,953 |
|
1,323 |
|
442 |
|
97 |
|
924 |
|
1,477 |
|
371 |
|
319 |
|
728 |
|
0 |
|||||||||||||||||||||||||||
|
Idaho |
|
292,277 |
|
7,178 |
7 |
4,259 |
7 |
2,548 |
7 |
401 |
7 |
375 |
7 |
174 |
7 |
412 |
7 |
674 |
7 |
322 |
7 |
189 |
7 |
371 |
7 |
# |
|||||||||||||||||||||||||||
|
Illinois |
|
2,041,779 |
|
14,327 |
|
8,892 |
7 |
5,056 |
7 |
981 |
7 |
529 |
7 |
546 |
7 |
733 |
7 |
1,143 |
7 |
628 |
7 |
495 |
7 |
380 |
|
0 |
|||||||||||||||||||||||||||
|
Indiana |
|
1,046,757 |
|
9,691 |
|
5,571 |
7 |
3,649 |
7 |
491 |
7 |
385 |
7 |
208 |
7 |
621 |
7 |
1,112 |
7 |
584 |
7 |
247 |
7 |
471 |
|
0 |
|||||||||||||||||||||||||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|||||||||||||||||||||||||||
|
Iowa |
|
508,014 |
|
11,148 |
|
6,755 |
|
3,887 |
|
653 |
|
643 |
|
289 |
|
636 |
|
938 |
|
390 |
|
338 |
|
494 |
|
12 |
|||||||||||||||||||||||||||
|
Kansas |
|
495,884 |
|
10,216 |
|
6,106 |
|
3,614 |
|
641 |
|
426 |
|
286 |
|
593 |
|
990 |
|
406 |
|
273 |
|
496 |
|
0 |
|||||||||||||||||||||||||||
|
Kentucky |
|
686,598 |
|
9,831 |
|
5,694 |
|
3,493 |
|
474 |
|
542 |
|
226 |
|
573 |
|
866 |
|
554 |
|
259 |
|
618 |
|
25 |
|||||||||||||||||||||||||||
|
Louisiana |
|
718,711 |
|
11,169 |
7 |
6,287 |
7 |
4,275 |
7 |
674 |
7 |
566 |
7 |
326 |
7 |
707 |
7 |
1,037 |
7 |
636 |
7 |
328 |
7 |
607 |
|
1 |
|||||||||||||||||||||||||||
|
Maine |
|
181,613 |
|
14,202 |
|
8,349 |
|
5,267 |
|
965 |
|
750 |
|
475 |
|
753 |
|
1,439 |
|
700 |
|
186 |
|
584 |
|
2 |
|||||||||||||||||||||||||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|||||||||||||||||||||||||||
|
Maryland |
|
879,601 |
|
14,523 |
7 |
9,128 |
7 |
4,973 |
7 |
685 |
7 |
756 |
7 |
109 |
7 |
978 |
7 |
1,265 |
7 |
753 |
7 |
427 |
7 |
422 |
|
0 |
|||||||||||||||||||||||||||
|
Massachusetts |
964,026 |
|
16,986 |
|
10,884 |
|
5,639 |
|
1,241 |
|
760 |
|
265 |
|
736 |
|
1,451 |
|
758 |
|
427 |
|
463 |
|
0 |
||||||||||||||||||||||||||||
|
Michigan |
|
1,536,231 |
|
11,051 |
|
6,358 |
|
4,285 |
|
864 |
|
567 |
|
246 |
|
612 |
|
963 |
|
451 |
|
582 |
|
409 |
|
0 |
|||||||||||||||||||||||||||
|
Minnesota |
864,384 |
|
12,364 |
7 |
8,040 |
7 |
3,743 |
7 |
351 |
7 |
613 |
7 |
458 |
7 |
495 |
7 |
838 |
7 |
680 |
7 |
308 |
7 |
528 |
|
53 |
||||||||||||||||||||||||||||
|
Mississippi |
487,200 |
|
8,692 |
|
4,956 |
|
3,205 |
|
452 |
|
409 |
|
294 |
|
524 |
|
901 |
|
401 |
|
224 |
|
531 |
|
1 |
||||||||||||||||||||||||||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|||||||||||||||||||||||||||
|
Missouri |
|
919,234 |
|
10,385 |
|
6,148 |
|
3,747 |
|
465 |
|
478 |
|
374 |
|
608 |
|
1,038 |
|
529 |
|
256 |
|
489 |
|
0 |
|||||||||||||||||||||||||||
|
Montana |
|
145,319 |
|
11,374 |
|
6,681 |
|
4,150 |
|
753 |
|
417 |
|
359 |
|
634 |
|
1,144 |
|
528 |
|
316 |
|
507 |
|
36 |
|||||||||||||||||||||||||||
|
Nebraska |
|
316,014 |
|
12,379 |
|
7,869 |
|
3,665 |
|
565 |
|
413 |
|
364 |
|
578 |
|
1,044 |
|
368 |
|
334 |
|
524 |
|
320 |
|||||||||||||||||||||||||||
|
Nevada |
|
467,527 |
|
8,753 |
|
5,130 |
|
3,276 |
|
466 |
|
511 |
|
138 |
|
645 |
|
849 |
|
345 |
|
323 |
|
347 |
|
# |
|||||||||||||||||||||||||||
|
New Hampshire |
182,425 |
|
15,535 |
|
9,891 |
|
5,261 |
|
1,195 |
|
507 |
|
549 |
|
868 |
|
1,263 |
|
688 |
|
190 |
|
383 |
|
0 |
||||||||||||||||||||||||||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|||||||||||||||||||||||||||
|
New Jersey |
1,408,845 |
|
19,041 |
|
11,451 |
|
6,984 |
|
1,949 |
|
606 |
|
383 |
|
949 |
|
1,856 |
|
790 |
|
451 |
|
428 |
|
177 |
||||||||||||||||||||||||||||
|
New Mexico |
335,694 |
|
9,959 |
|
5,666 |
|
3,804 |
|
1,030 |
|
265 |
|
235 |
|
602 |
|
1,038 |
|
318 |
|
316 |
|
482 |
|
7 |
||||||||||||||||||||||||||||
|
New York |
|
2,661,196 |
|
22,231 |
7 |
15,754 |
7 |
6,031 |
7 |
697 |
7 |
566 |
7 |
356 |
7 |
830 |
7 |
1,855 |
7 |
1,098 |
7 |
630 |
7 |
447 |
|
0 |
|||||||||||||||||||||||||||
|
North Carolina |
1,544,934 |
|
8,717 |
|
5,434 |
|
2,806 |
|
424 |
|
298 |
|
159 |
|
557 |
|
724 |
|
356 |
|
288 |
|
476 |
|
0 |
||||||||||||||||||||||||||||
|
North Dakota |
108,644 |
|
13,358 |
|
8,004 |
|
4,368 |
|
536 |
|
459 |
|
572 |
|
686 |
|
1,145 |
|
552 |
|
417 |
|
632 |
|
354 |
||||||||||||||||||||||||||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|||||||||||||||||||||||||||
|
Ohio |
|
1,716,585 |
|
11,933 |
|
6,964 |
|
4,566 |
|
807 |
|
488 |
|
378 |
|
686 |
|
1,040 |
|
566 |
|
601 |
|
402 |
|
1 |
|||||||||||||||||||||||||||
|
Oklahoma |
692,878 |
|
8,091 |
|
4,511 |
|
2,985 |
|
559 |
|
341 |
|
238 |
|
453 |
|
862 |
|
251 |
|
281 |
|
513 |
|
83 |
||||||||||||||||||||||||||||
|
Oregon |
|
576,407 |
|
10,823 |
|
6,333 |
|
4,100 |
|
799 |
|
430 |
|
152 |
|
694 |
|
853 |
|
473 |
|
699 |
|
386 |
|
5 |
|||||||||||||||||||||||||||
|
Pennsylvania |
1,717,414 |
|
15,165 |
|
9,365 |
|
5,231 |
|
840 |
|
513 |
|
463 |
|
679 |
|
1,405 |
|
758 |
|
574 |
|
506 |
|
63 |
||||||||||||||||||||||||||||
|
Rhode Island |
142,014 |
|
16,082 |
|
9,814 |
|
5,830 |
|
1,654 |
|
621 |
|
242 |
|
780 |
|
1,240 |
|
672 |
|
620 |
|
432 |
|
6 |
||||||||||||||||||||||||||||
|
See notes at end of table.
|
|||||||||||||||||||||||||||||||||||||||||||||||||||||
Table 4. Student membership and current expenditures per pupil for public elementary and secondary education, by function, subfunction, and state or jurisdiction: Fiscal year 2016—Continued |
|
|||||||||||||||||||||||||||||||||||||||||||||||||||||
State or jurisdiction |
School year 2015–16 student membership3 |
|
Current expenditures1 per pupil |
|
||||||||||||||||||||||||||||||||||||||||||||||||||
|
|
|
|
|
Support services2 |
|
|
|
|
|||||||||||||||||||||||||||||||||||||||||||||
|
Total |
|
Instruction |
|
Total support services |
|
Student support services4 |
|
Instruc- |
|
General
|
|
School
|
|
Operations
|
|
Student
|
|
Other
|
|
Food services |
|
Enterprise operations5 |
|
||||||||||||||||||||||||||||||
South Carolina |
763,533 |
|
10,045 |
|
5,549 |
|
3,931 |
|
775 |
|
618 |
|
106 |
|
656 |
|
993 |
|
382 |
|
401 |
|
539 |
|
26 |
|
||||||||||||||||||||||||||||
South Dakota |
134,253 |
|
9,335 |
|
5,444 |
|
3,328 |
|
519 |
|
345 |
|
320 |
|
458 |
|
977 |
|
337 |
|
372 |
|
516 |
|
47 |
|
||||||||||||||||||||||||||||
Tennessee |
1,001,235 |
|
8,876 |
|
5,459 |
|
2,925 |
|
394 |
|
522 |
|
198 |
|
543 |
|
729 |
|
334 |
|
207 |
|
492 |
|
0 |
|
||||||||||||||||||||||||||||
Texas |
|
5,301,477 |
|
9,352 |
|
5,465 |
|
3,353 |
|
458 |
|
478 |
|
136 |
|
535 |
|
983 |
|
266 |
|
499 |
|
534 |
|
0 |
|
|||||||||||||||||||||||||||
Utah |
|
647,870 |
|
7,006 |
|
4,427 |
|
2,190 |
|
259 |
|
282 |
|
72 |
|
450 |
|
642 |
|
206 |
|
280 |
|
355 |
|
34 |
|
|||||||||||||||||||||||||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|||||||||||||||||||||||||||
Vermont |
|
87,866 |
|
19,023 |
|
12,080 |
|
6,414 |
|
1,464 |
|
822 |
|
400 |
|
1,220 |
|
1,471 |
|
619 |
|
419 |
|
511 |
|
18 |
|
|||||||||||||||||||||||||||
Virginia |
|
1,283,590 |
|
11,435 |
|
6,968 |
|
4,024 |
|
581 |
|
759 |
|
185 |
|
677 |
|
1,044 |
|
594 |
|
184 |
|
441 |
|
2 |
|
|||||||||||||||||||||||||||
Washington |
1,087,030 |
|
11,484 |
7 |
6,634 |
7 |
4,397 |
|
794 |
|
786 |
|
226 |
|
687 |
|
983 |
|
425 |
|
498 |
|
342 |
|
111 |
|
||||||||||||||||||||||||||||
West Virginia |
277,452 |
|
11,424 |
|
6,577 |
|
4,120 |
|
579 |
|
480 |
|
199 |
|
616 |
|
1,198 |
|
836 |
|
212 |
|
728 |
|
0 |
|
||||||||||||||||||||||||||||
Wisconsin |
867,800 |
|
11,664 |
7 |
6,936 |
7 |
4,291 |
7 |
579 |
7 |
606 |
7 |
335 |
7 |
590 |
7 |
1,073 |
7 |
492 |
7 |
616 |
7 |
437 |
|
# |
|
||||||||||||||||||||||||||||
Wyoming |
|
94,717 |
|
16,431 |
|
9,754 |
|
6,184 |
|
982 |
|
934 |
|
325 |
|
928 |
|
1,541 |
|
805 |
|
668 |
|
487 |
|
7 |
|
|||||||||||||||||||||||||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|||||||||||||||||||||||||||
Other jurisdictions |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||||||||||||||||||||||||||||
American Samoa |
— |
|
— |
|
— |
|
— |
|
— |
|
— |
|
— |
|
— |
|
— |
|
— |
|
— |
|
— |
|
— |
|
||||||||||||||||||||||||||||
Guam |
30,821 |
|
10,033 |
|
4,630 |
|
4,813 |
|
947 |
|
554 |
|
157 |
|
576 |
|
1,559 |
|
270 |
|
749 |
|
591 |
|
0 |
|
||||||||||||||||||||||||||||
Commonwealth of the Northern Mariana Islands |
— |
|
— |
|
— |
|
— |
|
— |
|
— |
|
— |
|
— |
|
— |
|
— |
|
— |
|
— |
|
— |
|
||||||||||||||||||||||||||||
Puerto Rico |
379,818 |
|
7,821 |
|
3,129 |
|
3,657 |
|
858 |
|
459 |
|
223 |
|
344 |
|
1,348 |
|
216 |
|
209 |
|
1,035 |
|
0 |
|
||||||||||||||||||||||||||||
U.S. Virgin Islands |
13,805 |
|
11,631 |
|
6,854 |
|
4,028 |
|
1,001 |
|
251 |
|
540 |
|
644 |
|
537 |
|
520 |
|
537 |
|
737 |
|
11 |
|
||||||||||||||||||||||||||||
— Not available. Data are missing for American Samoa and Commonwealth of the Northern Mariana Islands because the jurisdictions 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 of Public Elementary/Secondary Education. Arizona and New York indicated that the state fiscal data reported in FY 16 National Public Education Financial Survey (NPEFS) excluded prekindergarten programs. In these states, the NPEFS total student membership variable excludes prekindergarten membership. California did not report prekindergarten membership in the State Nonfiscal Survey of Public Elementary/Secondary Education but the state fiscal data reported in FY 16 NPEFS included prekindergarten programs. National Center for Education Statistics (NCES) increased California's student membership by 78,004 according to the state to include the prekindergarten students. |
|
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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). |
|
|||||||||||||||||||||||||||||||||||||||||||||||||||||
6United States 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. |
|
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NOTE: Detail may not sum to totals because of rounding. |
|
|||||||||||||||||||||||||||||||||||||||||||||||||||||
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), “National Public Education Financial Survey (NPEFS),” fiscal year 2016, Provisional Version 1a and “State Nonfiscal Survey of Public Elementary/Secondary Education,” school year 2015–16, Provisional 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.
3 “Department of Education, Submission of Data by State Educational Agencies; Submission Dates for State Revenue and Expenditures Reports for Fiscal Year (FY) 2018, Revisions to Those Reports, and Revisions to Prior Fiscal Year Reports.” 83 Federal Register 211 (31 October 2018) pp. 54730-32.
4 ESSA amends the Elementary and Secondary Education Act of 1965 (ESEA).
File Type | application/vnd.openxmlformats-officedocument.wordprocessingml.document |
File Title | Part B |
Author | barbara.spinner |
File Modified | 0000-00-00 |
File Created | 2021-10-04 |