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NPEFS FY19 NPEFS Documentation
OMB# 1850-0067 v.23
National Center for Education Statistics (NCES)
May 2022
1
Common Core of
Data
Documentation for the NCES Common Core of
Data National Public Education Financial
Survey (NPEFS), School Year 2018–19
(Fiscal Year 2019): Provisional File Version 1a
A Publication of the National Center for Education Statistics at IES
NCES 2021-303
U.S. DEPARTMENT OF EDUCATION
Documentation for the NCES
Common Core of Data National
Public Education Financial Survey
(NPEFS), School Year 2018–19
(Fiscal Year 2019)
Provisional File Version 1a
November 2021
Stephen Q. Cornman
National Center for Education Statistics
Shannon Doyle
Malia R. Howell
Jeremy Phillips
Jumaane Young
U.S. Census Bureau
U.S. Department of Education
Miguel Cardona
Secretary
Institute of Education Sciences
Mark Schneider
Director
National Center for Education Statistics
James Lynn Woodworth
Commissioner
Administrative Data Division
Ross Santy
Associate Commissioner
The National Center for Education Statistics (NCES) is the primary federal entity for collecting, analyzing, and
reporting data related to education in the United States and other nations. It fulfills a congressional mandate to
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NCES activities are designed to address high-priority education data needs; provide consistent, reliable, complete,
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November 2021
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Suggested Citation
Cornman, S.Q., Doyle, S., Howell, M.R., Phillips, J., and Young, J. (2021). Documentation for the NCES Common
Core of Data National Public Education Financial Survey (NPEFS), School Year 2018-19 (Fiscal Year 2019)
(NCES 2021-303). National Center for Education Statistics, Institute of Education Sciences, U.S. Department
of Education. Washington, DC. Retrieved [date] from https://nces.ed.gov/pubsearch.
Content Contact
Stephen Q. Cornman
(202) 245-7753 [email protected]
Acknowledgments
The operations and product development for the National Public Education Finance Survey
(NPEFS) are supported through an interagency agreement with the U.S. Census Bureau.
Specifically, a team of skilled analysts, statisticians, and information technology specialists from
the Economic Reimbursable Surveys Division (ERD) of the Census Bureau work closely with
the National Center for Education Statistics (NCES) to conduct the NPEFS. Additionally, a
network of state education agency fiscal coordinators take responsibility for compiling and
reporting finance data for public education activities within their respective states. While the
professionals who supported this work are too numerous to list here, their time, effort, and
commitment toward providing accurate school finance data are gratefully appreciated. Particular
thanks are owed to the state fiscal coordinators, whose efforts make the Common Core of Data
program possible.
iii
Contents
Page
Acknowledgments.......................................................................................................................... iii
List of Tables .................................................................................................................................. v
List of Exhibits .............................................................................................................................. vi
I. Introduction to the NCES Common Core of Data National Public Education Financial Survey
(NPEFS), School Year 2018–19 (Fiscal Year 2019), Provisional File Version 1a.....................1
II. User’s Guide................................................................................................................................2
File Versions ................................................................................................................................2
File names ....................................................................................................................................3
A. Survey Methodology..............................................................................................................3
B. Imputations ............................................................................................................................8
C. Variations in the Survey Over Time ....................................................................................10
D. Fiscal Data Plan ...................................................................................................................12
E. State Notes............................................................................................................................12
References......................................................................................................................................13
Appendix A—Record Layout and Description of Data Items.................................................... A-1
Appendix B—Glossary ............................................................................................................... B-1
Appendix C—State Abbreviations and American National Standards Institute (ANSI) State
Codes...................................................................................................................................... C-1
Appendix D—Imputations and Edits List................................................................................... D-1
Appendix E—Fiscal Data Plan Questions ...................................................................................E-1
Appendix F—Fiscal Data Plan Responses .................................................................................. F-1
Appendix G—Value Distribution and Field Frequencies........................................................... G-1
Appendix H—State Notes........................................................................................................... H-1
Appendix I—Survey Form ...........................................................................................................I-1
iv
List of Tables
Tables
Appendix C— State Abbreviations and American National Standards Institute (ANSI)
State Codes
C-1. State abbreviations and American National Standards Institute (ANSI) state codes,
by state or jurisdiction: Fiscal year 2019 ...........................................................................C-2
Appendix G— Value Distribution and Field Frequencies
G-1. Number and percentage distribution of imputation flag values, by imputation flag:
Fiscal year 2019 ............................................................................................................... G-2
G-2. Minimum, maximum, and mean for continuous variables, by variable: Fiscal year
2019 .................................................................................................................................. G-5
v
List of Exhibits
Exhibits
Page
Appendix F—Fiscal Data Plan Reponses
F-1.
Fiscal data plan responses to questions 1 through 3, by state or jurisdiction: Fiscal
year 2019 ........................................................................................................................... F-2
F-2.
Fiscal data plan responses to questions 4.a.1 through 4.c, by state or jurisdiction:
Fiscal year 2019 ................................................................................................................ F-4
F-3.
Fiscal data plan responses to questions 4.d through 4.e., by state or jurisdiction:
Fiscal year 2019 ................................................................................................................ F-6
F-4.
Fiscal data plan responses to questions 4.f.1 through 4.f.2, by state or jurisdiction:
Fiscal year 2019 ................................................................................................................ F-9
F-5.
Fiscal data plan responses to question 5, by state or jurisdiction: Fiscal year 2019 ....... F-12
F-6.
Fiscal data plan responses to questions 6 through 7, by state or jurisdiction:
Fiscal year 2019............................................................................................................... F-15
F-7.
Fiscal data plan responses to question 7.a, by state or jurisdiction: Fiscal year
2019 ................................................................................................................................. F-17
F-8.
Fiscal data plan responses to question 7.b, by state or jurisdiction: Fiscal year
2019 ................................................................................................................................. F-20
F-9.
Fiscal data plan responses to questions 8 through 10, by state or jurisdiction:
Fiscal year 2019............................................................................................................... F-23
F-10. Fiscal data plan responses to questions 11 through 11.a, by state or jurisdiction:
Fiscal year 2019............................................................................................................... F-26
F-11. Fiscal data plan responses to questions 11.b through 11.c, by state or jurisdiction:
Fiscal year 2019............................................................................................................... F-29
F-12. Fiscal data plan responses to questions 11.d through 11.e, by state or jurisdiction:
Fiscal year 2019............................................................................................................... F-31
F-13. Fiscal data plan responses to questions 12 through 12.b, by state or jurisdiction:
Fiscal year 2019............................................................................................................... F-33
vi
F-14. Fiscal data plan responses to questions 13 through 13.a, by state or jurisdiction:
Fiscal year 2019............................................................................................................... F-35
F-15. Fiscal data plan responses to question 13.b, by state or jurisdiction: Fiscal year
2019 ................................................................................................................................. F-37
F-16. Fiscal data plan responses to question 14, by state or jurisdiction: Fiscal year
2019 ................................................................................................................................. F-39
Appendix H—State Notes
H-1. California’s supplemental data for NPEFS 2018-19: total expenditures excluding
preschool expenditures (Goal 0001)................................................................................. H-4
vii
I. Introduction to the NCES Common Core of Data National Public Education Financial
Survey (NPEFS), School Year 2018–19 (Fiscal Year 2019), Provisional File Version 1a
This documentation is for the provisional version 1a file of the National Public Education
Financial Survey (NPEFS) for school year (SY) 2018–19, fiscal year 2019 (FY 19) conducted by
the National Center for Education Statistics (NCES). It contains a brief description of the data
collection, along with information required to understand and access the data file.
The Common Core of Data (CCD) is a national statistical program that collects and compiles
administrative data from state education agencies (SEAs) covering the universe of all public
elementary and secondary schools and school districts in the United States. NPEFS is one
component of the CCD. The other components include nonfiscal, universe data (enrollment and
staff data at the state, local education agency (LEA), and school levels), the School District
Finance Survey (F-33), and the School-Level Finance Survey (SLFS). The principal users of
CCD data are the federal government, the education research community, state and local
government officials (including school boards and LEA administrators), and the general public.
Congress authorizes NCES to collect these data through the Education Sciences Reform Act of
2002 (20 U.S.C. § 9543). NCES and the Economic Reimbursable Surveys Division (ERD) of
the U.S. Census Bureau collaborate to collect public education finance data, with the Census
Bureau acting as the primary collection agent for NPEFS.
NPEFS provides state-level aggregate finance data for revenues and expenditures for public
elementary and secondary education.
The NPEFS data are useful to (1) chief officers of SEAs, (2) policymakers in the executive and
legislative branches of federal and state governments, (3) education policy and public policy
researchers, (4) the press, and (5) citizens interested in information about education finance.
SEAs in the 50 states, the District of Columbia, and five U.S. Island Areas (American Samoa,
Guam, the Commonwealth of the Northern Mariana Islands, Puerto Rico, and the U.S. Virgin
Islands) report aggregated state-level finance data to NPEFS. 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 NPEFS file also includes total student
membership data collected by the State Nonfiscal Public Elementary/Secondary Education
Survey.2
Function is defined as a category of expenditure defining the activity supported by the service or commodity
bought, while object is defined as a category of expenditure defining the service or commodity bought. For more
definitions of terms used in this report, please see Appendix B–Glossary.
1
U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), “State
Nonfiscal Public Elementary/Secondary Education Survey Data,” SY 2018-19, Membership Version 1a.
2
1
II. User’s Guide
The FY 19 NPEFS data file contains 56 records (one for each state or jurisdiction). Each record
contains 304 fields (4 record identification fields, 150 data fields, and 150 imputation flag
fields).
The appendices of this document provide the following information:
Appendix A—record layout for the data file;
Appendix B—glossary with definitions of key variables;
Appendix C—state abbreviations and American National Standards Institute (ANSI)3
state codes;
Appendix D—state-by-state list of imputations and edits;
Appendix E—fiscal data plan questions;
Appendix F—state-by-state responses to the fiscal data plan questions;
Appendix G—frequencies of imputation flags and minimum, maximum, and mean of
numeric variables;
Appendix H—fiscal year definitions and specific state notes; and
Appendix I—the survey form.
File Versions
NCES maintains strict version control of CCD files. The versions are identified by one numeric
character and one alphabetic character. The number corresponds with the release version (e.g.,
“1” is the first release, “2” is the second release, etc.). The letter “a” also corresponds to a public
release.4 For school year 2018–19 (FY 19), the “1a” file is the first provisional file release.
NCES releases a provisional file (Version 1a) after a publication using the data has been
released. (NCES standards require that an NCES publication using the data be released before
the data are released.) Data in provisional data files have undergone a minimum of one round of
data review and editing. NCES may update the file if SEAs report revised data to address errors
in a provisional data file.
The data source for the Finance Tables report entitled Revenues and Expenditures for Public
Elementary and Secondary Education: FY 19 is the FY 19 NPEFS provisional data file. This
report provides users with an opportunity to access provisional NPEFS data that have been
reviewed, edited, and imputed.
ANSI state codes replace the Federal Information Processing Standards (FIPS) state codes previously issued by the
National Institute of Standards and Technology (NIST) for the 50 states, the District of Columbia, and the U.S.
Island Areas. ANSI state code values map directly to the retired FIPS state code values.
3
4
Letters “b” through “z” are used for internal version control.
2
The provisional data are subject to an extensive review and editing process. Revisions submitted
after the provisional data file is locked will be incorporated in the final file for each fiscal year.
Final data files are released at the time of the release of provisional data for the following year.
File names
The names of the FY 19 releases are as follows:
Stfis19_1a.txt (tab-delimited text file)
Stfis19_1a.xls (Microsoft Excel file)
The first seven characters indicate the file contents and year, and the last two characters indicate
the file version. “Stfis” stands for state fiscal, “19” stands for FY 19, and “1” indicates that the
file is ready for initial release by NCES.
A. Survey Methodology
SEAs in the 50 states, the District of Columbia, and five U.S. Island Areas (American Samoa,
Guam, the Commonwealth of the Northern Mariana Islands, Puerto Rico, and the U.S. Virgin
Islands) participate in the NPEFS collection.
SEAs appoint state fiscal coordinators to work with NCES and the Census Bureau to provide
accurate and comparable data across states and jurisdictions. NCES and the Census Bureau
provide annual training workshops for state fiscal coordinators that are designed to improve the
efficiency and efficacy of reporting the NPEFS data. The annual training workshops cover the
comprehensive review of data items; online training on data submission; discussion of reporting
and editing processes; and interchange on coordinating submission of fiscal data with the state's
data systems; which are all designed to improve data quality. During these training workshops,
often times the state fiscal coordinators learn more from exchanging ideas among each other than
from any other source. State fiscal coordinators also provide valuable feedback in these
workshops that allows NCES to identify and address current issues related to school finance
reporting so that the data continue to be relevant and timely.
Prior to reporting the NPEFS data, SEAs must compile fiscal data from the LEAs that operate or
support public elementary and secondary schools. SEAs may review and edit data from their
LEAs to enhance data quality. SEAs also include revenues and expenditures for any state-run
schools, such as schools with special education programs or juvenile justice facilities that
provide education services. NCES and SEAs work cooperatively to ensure comparability
between the data items requested and reported.
3
In addition to the state fiscal coordinator, each SEA assigns a certifying official5 who certifies
that the data constitute a true and full report of revenues, expenditures, and student attendance
during the regular school year and for summer school for the public elementary and secondary
schools.
The FY 19 NPEFS data collection opened on January 30, 2020 and closed on August 14, 2020.
Upon receipt of a state’s submission, Census Bureau and NCES analysts reviewed the data for
possible errors or anomalies. Between August 15, 2020 and August 13, 2021, some SEAs take
the opportunity to report revisions to correct or resolve errors in their original submission.
Missing, nonapplicable, and suppressed data
Missing data are reported as “-1” in the data file, nonapplicable data are reported as “-2,”6 and
true zero data remain as “0.” The FY 19 NPEFS Reporting Instructions (NCES 2019) request
that states report “0” using the Z flag for data items for which no activity has occurred and “-1”
using the M flag for items for which activity has occurred, but for which data are missing. Zeros
reported as not applicable are designated as -2 using the N flag. In some instances, a “-1” or
“-2” may have been reported when there was no activity. Conversely, a “0” may have been
reported when, in fact, there was some activity. When producing the final file, NCES edits some
“-1”, “-2,” and “0” responses (e.g., textbook expenditures reported as “0” might be edited to
“-1.”). Beginning with FY 10, CCD identifies submitted NPEFS data that do not meet NCES
data quality standards by reporting the data item as “-9” and the corresponding data item flag as
“A.” This suppression would only occur with numeric data items.
Average daily attendance data and student membership counts
The report from SEAs includes average daily attendance, revenue, and expenditure data from
which NCES determines the average State Per Pupil Expenditure (SPPE) for elementary and
secondary education, as defined in section 9101(2) of the Elementary and Secondary Education
Act of 1965, as amended (ESEA) (20 U.S.C. 7801(2)). In addition to utilizing SPPE as general
information on the financing of elementary and secondary education, the Secretary uses these
data directly in calculating allocations for certain formula grant programs, including, but not
limited to, Title I, Part A of the ESEA, Impact Aid, and Indian Education programs. Other
programs, such as the Education for Homeless Children and Youth program under Title VII of
the McKinney-Vento Homeless Assistance Act and the Teacher Quality State Grants program
(Title II, Part A of the ESEA), make use of SPPE data indirectly because their formulas are
NCES requires that each Chief State School Officer designate in writing a certifying official to be responsible for
authenticating the submission for his or her state. The certifying official must be a fiscal official at the highest level
in the SEA (U.S. Department of Education 2019).
5
For example, in states where none of the school districts have independent tax-raising authority, the variables
Local Revenue Property Tax (R1A) and Local Revenue Nonproperty Tax (R1B) are reported as “-2.”
6
4
based, in whole or in part, on State Title I, Part A allocations.7 SPPE is calculated by dividing net
current expenditures by average daily attendance (ADA).
NPEFS has two different types of pupil or student count data. Title I of the Elementary and
Secondary Education Act of 1965 (as amended by Title I of the Improving America’s Schools
Act of 1994) requires SEAs to collect and report ADA data. ADA is the average daily attendance
for the school year. Pursuant to Title I of the Elementary and Secondary Education Act, SEAs
report ADA data in accordance with state law. Average daily attendance is defined by state law
or regulations.
In the absence of state law or regulations, states may report ADA per the federal statutory
definition used by NCES. The federal definition of ADA is as follows:
(i) the aggregate number of days of attendance of all students during a school year;
divided by
(ii) the number of days school is in session during that year. 20 U.S.C §7801(1)
Thus, NCES calculates ADA by summing the counts of resident students attending public school
each day of the school year and then dividing by the total number of days that school is in
session during the school year. The NCES definition requires every school or school district in a
state to collect attendance every day it is in session, and to record the number of days it is in
session. ADA data in the NPEFS data file are not necessarily comparable across states because
some states use their own state definitions while other states use the NCES definition.
The NPEFS file also includes membership data (MEMBR18) from the State Nonfiscal Public
Elementary/Secondary Education Survey collection for SY 2018-19. Membership is defined as
the official, unduplicated student enrollment, including students both present and absent,
excluding duplicate counts of students within a specific school or LEA or students whose
membership is reported by another school or LEA, on the school day closest to October 1.
Because CCD membership is collected using a consistent definition for every state, NCES uses
it, rather than average daily attendance, in the calculation of expenditures per pupil in the NPEFS
reports.
Employee Benefits Data
NPEFS collects employee benefits for the functions of instruction, support services, and
operation of noninstructional services. NPEFS respondents are currently reporting employee
benefits, which are defined as the “Amounts paid by the school district on behalf of employees
(amounts not included in gross salary but in addition to that amount). Such payments are fringe
Department of Education, Notice of Submission of Data by State Education Agencies: Submission Dates for State
Revenue and Expenditure Reports for Fiscal Year 2019, Revisions to Those Reports, and Revisions to Prior Fiscal
Year Reports” 84 Federal Register 50441 (September 25, 2019).
7
5
benefits payments and although not directly paid to employees, nevertheless are part of the cost
of personal services.” 8 The definition of employee benefits is derived from the NCES school
finance accounting handbook, Financial Accounting for Local and State School Systems: 2014
Edition (Allison 2015). NPEFS does not collect actuarially determined annual required
contributions;9 accrued annual requirement contribution liability;10 or the actuarial value of
pension plan assets.11
Use of Crosswalk Software
Since the FY 89 data collection, the Census Bureau has been utilizing “crosswalk” software to
assist states in their reporting and to improve the comparability of data across states. This
software converts a state’s existing accounting reports to uniform federal standards, as described
in the NCES accounting handbook, Financial Accounting for Local and State School Systems:
2014 Edition (Allison 2015). The following states used crosswalk software provided by NCES
in the FY 17 collection: Alabama, California, Illinois, Mississippi, Montana, New Jersey, New
Mexico, New York, North Carolina, Oregon, South Carolina, South Dakota, and Wisconsin.
NCES edit checks
Pursuant to NCES statistical standards, NPEFS staff engages in data editing, which is an iterative
and interactive process that includes procedures for detecting and correcting errors in the data.
After an SEA submits NPEFS data, NPEFS staff conducts a comprehensive review of the data
and edit checks. These checks include but are not limited to:
trend analysis for multiple years;
large value and percentage fluctuations;
zero dollar values;
appropriate usage of data flags;
sum checks;
comparison of record layouts to record layouts the SEA submitted in the previous fiscal
year;
comparisons of membership between the state nonfiscal files and the NPEFS file;
Appendix B specifies that employee benefits include “amounts paid by, or on behalf of, an LEA for retirement
contributions, health insurance, social security contributions, unemployment compensation, worker’s compensation,
tuition reimbursements, and other employee benefits.”
8
9
Actuarially determined annual required contributions are the annual required contribution (ARC) that incorporates
both the cost of benefits in the current year and the amortization of the plan’s unfunded actuarial accrued liability.
The accrued annual requirement contribution liability is the difference between actuarially determined
contributions and actual payments made to the pension fund.
10
Actuarial value of pension plan assets is the value of cash, investments, and other property belonging to a pension
plan as used by an actuary for the purpose of an actuarial valuation.
11
6
comparison of min/max/mean of all numeric data items to ensure the percentage changes
of the means between the previous and current year’s data are in a reasonable range;
and adequate comments from respondents explaining any data anomalies.
Pursuant to NCES Statistical Standard 4-1, the data are “checked for credibility based on range
tolerances to determine if responses fall within a prespecified reasonable range,” and are
properly documented. The data are also checked “for consistency based on checks across
variables within individual records for non-contradictory responses.”
The NPEFS staff prepares an edit report that includes the results from the aforementioned tests.
Notification of any arithmetic errors and comments containing NCES’ understanding of specific
missing data items are also included in the edit report.
States are asked to correct arithmetic errors, verify or correct data that fail edit checks, complete
missing items, and explain any extraordinary changes from the previous year’s data. NCES or
the Census Bureau may make requests for clarification, reconciliation, or other inquiries
pertaining to the data. SEAs can respond directly to these requests for clarification and/or
reconciliation or resubmit data to resolve data issues on their own initiative.12 Data that remain
missing or uncorrected are imputed based on values derived from other “fully reporting”13 states
or other related data elements from within the state.
Student membership edits
Every school year, SEAs report student membership counts by grade on the CCD State Nonfiscal
Survey of Public Elementary/Secondary Education. The NPEFS data file includes total student
membership reported on the State Nonfiscal Survey that includes grades prekindergarten through
grade 12 (plus ungraded). If the reported fiscal data exclude prekindergarten programs, total
membership should also exclude prekindergarten membership.
As part of the FY 19 NPEFS collection process, NCES asked SEAs to review student
membership data from the State Nonfiscal Survey and verify that the membership data are
consistent with the programs covered in the revenues and expenditures data reported in NPEFS.
Arizona, New York, and Oregon indicated that the state fiscal data reported in NPEFS did not
include finance data for 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. For California, the data in the Nonfiscal public release file have been imputed and
only include preschool students with disabilities, as reported for the Individuals with Disabilities
Department of Education, Notice of Submission of Data by State Education Agencies: Submission Dates for State
Revenue and Expenditure Reports for Fiscal Year 2019, Revisions to Those Reports, and Revisions to Prior Fiscal
Year Reports” 84 Federal Register 50441 (September 25, 2019).
12
13
Fully reporting states must have positive values for all fields.
7
Education Act (IDEA). The number of students enrolled in preschool in California is likely much
higher. For FY 19, California reported prekindergarten expenditures separately, and these
expenditures were excluded from the amounts in the Finance Tables report. The report only
includes expenditures for K-12 and special education preschool programs in California. The
published data file includes expenditures for prekindergarten programs. In FY 17 and FY 18,
fiscal data for all of California’s prekindergarten programs are included in both the report and the
data file.
Illinois and New Hampshire indicated that the state fiscal data reported in NPEFS did not include
independent charter school districts, and students in those independent charter school districts are
excluded from the NPEFS total student membership.
B. Imputations
Imputation is a procedure that uses available information and some plausible assumptions to
derive substitute values for missing values in a data file (NCES 2014). Currently, the Herriot
imputation methodology (Monaco and Wang 1995) is used to impute for missing items in the
NPEFS data file. For an allocation, the Herriot method calculates the average proportion of the
total from the states for each of the detailed variables. This average is divided by the sum of the
averages from each of the detailed variables and is rescaled to one by dividing by the sum of the
detail averages. The purpose of imputations is to provide a complete data file that allows for both
cross-sectional and longitudinal analysis, as well as comparability of data across states.
Imputations modify values for cases or records where data are not reported (missing) or are
incorrectly reported. In some cases, a state may not be able to track funds for a certain program
or purpose. If these data elements are imputed, the appropriate totals and subtotals are either
increased or decreased to include the imputed data elements. In other cases, states are able to
provide a subtotal but are unable to provide details that are more specific. The imputed allocation
of these subtotals does not affect the totals or subtotals.
SEAs inform the Census Bureau where data are included so that funds are deducted and
distributed appropriately. SEAs review the results of the imputations imposed and certify the
imputed value’s reasonableness to the best of their knowledge based on their available data.
After the imputation process is complete, the Census Bureau creates data files for the current and
prior fiscal years. The Census Bureau uploads these files to the NCES secure data transfer site
for review. The Institute of Education Sciences File Transfer System allows the Census Bureau
to transfer data to NCES in a secure environment.
If SEAs have reason to believe that the initial imputation is not a reasonable representation of
their data, the state may choose to make changes to the data. If states make changes to data or
fill in missing items that were previously imputed, the Census Bureau will run a second round of
imputations. The certified data from the first round are not re-imputed even if the uncertified
first-round imputations resulted in the updating of some relevant data. In the second round
8
version of the file, imputations are only applied to missing data for states that update their data
submission for that fiscal year. Empirical testing has shown that a re-imputation of the entire file
did not substantially change the imputed data enough to justify the additional burden of asking
states to recertify the revised imputation. The data flags in the NPEFS data file identify data
items that were imputed.
“Contains,” “Combined with,” and “Totals” imputations based on the “Herriot Imputation
Method”
The Herriot Imputation Method is used to distribute a reported subtotal across two or more
unreported categories using the ratio of each subcategory to the grand total as the basis of the
final distribution. This is used when the ratio of a data item to the grand total has less variance
across states than the ratio of that item to the subtotal. The computation of this method involves
using the average ratio of each item to be imputed to the grand total across all “fully reporting”
states to calculate the unreported subcategories and then raking the imputed items to the reported
subtotal. These imputations do not affect any totals or subtotals.
Imputations identified in Appendix D as being “Combined with,” “Contains,” or “Supplemented
by” use the Herriot Imputation Method. These are cases where a state is unable to report
explicitly into the NCES CCD category sets but are able to report a subtotal. For example, the
statement “A contains B, C, and D by T” in Appendix D indicates that the reported value of A is
actually the subtotal of A, B, C, and D where T is the grand total. The “Herriot Imputation
Method” is then applied to impute the final values of A, B, C, and D.
“Impute/Import” imputations
The Herriot Method is not necessary when the variance of the item to the subtotal across
reporting states is sufficiently low. In this case, the imputation method can be simplified by
comparing the missing components to the subtotal rather than the grand total. If the subtotal is
reported but the distribution of that subtotal across items is unknown, then the “Impute/Import”
function uses the ratio of one or more elements to the subtotal, averaged across “fully reporting”
states to distribute the reported subtotal into one or more item components. In Appendix D, the
syntax for “Impute/Import” imputations is “A Impute/Import T” where A is a single item or
array of items that are components of the total T.
“Impute based on” imputations
Statements with “impute based on” indicate that the first item was reported as missing and the
missing value was assigned based on information from the variables following “based on.” In
some cases, the subtotal may have been incomplete. When a component of the subtotal is not
reported, and it is known that the subtotal does not include the unreported item, the ratio used in
the “impute/import” procedure must be modified. The average subtotal is calculated across “fully
reporting” states and the missing item is compared to that modified subtotal. For example, “A
imputed based on (T-A)” implies that A, in the target state, is not included in T. Therefore, the
9
average ratio of A to the total excluding A across the “fully reporting” states is applied to T in
the target state to estimate A in the target state. Totals must then be recalculated after the
imputation, as the imputed value can now be included in the grand total.
“Distribute by” imputations
In some cases, the state may have reported a positive value for an item that should actually be
zero. In these cases, the value of the misreported item is redistributed into several other reported
items based on the known distribution of the target items. For example, the statement “A
distributed by destination/salary B, C, D, E, F” can be interpreted as, the value reported as “A”
has been prorated into B, C, D, E, and F based on the reported distribution of B, C, D, E, and F.
“A” is then set to zero. In these cases, since B, C, D, E, and F were all reported, data from any
other states are not necessary to perform the calculation.
Data flags
For each variable, a companion flag indicates whether the value was reported by the state or was
placed there by NCES using one of several imputation or edit methodologies. The flags are as
follows:
R – As reported by the state
A – Edited by the analyst (formerly labeled “Adjusted”)
I – Imputed based on a method other than prior year’s data14
T – Total based on sum of internal or external detail
The companion cell in each case is identified by the name of the data cell preceded by an “I.”
Appendix D explains any action taken by NCES with regard to each variable.
C. Variations in the Survey Over Time
NPEFS underwent a major revision in FY 89, acquiring its present name in that year and greatly
increasing the number of data items collected. Since that year, items have been added to and
deleted from the survey, as follows:
Beginning with the FY 92 survey:
– Food Services expenditures were broken out by object, adding the data items Food
Services – Salaries (E3A11), Food Services – Employee Benefits (E3A12), Food
For some NCES surveys, imputations of missing data items are performed by applying a growth factor to data
reported in a prior year. This type of growth-rate imputation is not performed for NPEFS. “I” is assigned the value
of “Imputed based on a method other than prior year’s data” to maintain consistency in the meaning of imputation
flags across NCES surveys.
14
10
Services – Purchased Services (E3A13), Food Services – Supplies (E3A14), and Food
Services – Other (E3A16).
– Enterprise Operations expenditures were broken out by object, adding the data items
Enterprise – Salaries (E3B11), Enterprise – Employee Benefits (E3B12), Enterprise –
Purchased Services (E3B13), Enterprise – Supplies (E3B14), and Enterprise – Other
(E3B16).
– Facilities Acquisition and Construction Services - Nonproperty expenditures were
broken out into Buildings Built and Alterations Performed by LEA’s Own Staff (E611)
and Buildings Built and Alterations Performed by Contractors (E612). In addition,
Facilities Acquisition and Construction Services – Property expenditures were broken
out into Land (E62A) and Buildings (E62B). STE6, the sum of all of the Facilities
Acquisitions and Construction Services items, was added.
Beginning with FY 98 survey:
– The Facilities Acquisition and Construction Services breakouts listed above (items
E611, E612, E62A, and E62B) were discontinued.
Beginning with FY 04 survey:
– Teacher salaries expenditures were broken out by program, adding the data items
Teacher Salaries – Regular Programs (E11A), Teacher Salaries – Special Education
Programs (E11B), Teacher Salaries – Vocational Education Programs (E11C), and
Teacher Salaries – Other Education Programs (E11D).
–A data item for textbooks expenditures (E2) was added.
Beginning with FY 09 survey:
– Seven items for expenditures from the American Recovery and Reinvestment Act
(ARRA) funds were added:
Instructional Expenditures From ARRA Funds (ARRASTE1), Total Current
Expenditures From ARRA Funds (ARRATE5), Community Service Nonproperty and
Direct Cost Programs From ARRA Funds (ARRAE81Z), Property Expenditures From
ARRA Funds (ARRATE10), School Construction Expenditures From ARRA Funds
(ARRASTE6), Expenditures From Title I Received Under ARRA (ARRATLEIZ), and
Direct Program Support Expenditures From ARRA Funds (ARRASTE4).
Beginning with FY 15 survey:
– Seven items for expenditures from the ARRA funds were removed:
11
ARRASTE1, ARRATE5, ARRAE81Z, ARRATE10, ARRASTE6, ARRATLEIZ, and
ARRASTE4.
Beginning with FY 16 survey:
– Two items for current expenditures by fund type were added:
Current Expenditures Paid from State and Local Funds (CE1) and Current Expenditures
Paid from Federal Funds (CE2).
D. Fiscal Data Plan
NCES collects information from each state to help process the data and to gain a better
understanding of what programs and/or policies are connected with the data items and
definitions. The FY 19 fiscal data plan questionnaire appears in appendix E, and the responses
for each state or jurisdiction appear in appendix F. The fiscal data plan responses are presented
as reported by SEAs with minimal editing by NCES. The responses to the fiscal data plan are not
included on the data file.
E. State Notes
The state notes contain information from state data providers regarding any significant changes
in the data they are reporting. See Appendix H. These comments are reported in this
documentation as stated by the respondents with minimal editing by NCES. The beginning and
end dates of the fiscal year are also reported for each state.
12
References
Allison, G.S. (2015). Financial Accounting for Local and State School Systems: 2014 Edition
(NCES 2015–347). National Center for Education Statistics, Institute of Education Sciences,
U.S. Department of Education. Washington, DC. Retrieved June 12, 2015, from
https://nces.ed.gov/pubsearch/pubsinfo.asp?pubid=2015347.
Education Sciences Reform Act of 2002 (20 U.S.C. § 9543), Title I of Public Law 107-279,
November 5, 2002,§151, Retrieved June 10, 2016, from
https://ies.ed.gov/pdf/PL107-279.pdf
Monaco, D., and Wang, S. (1995). Evaluation of the Common Core of Data (CCD) Finance
Data Imputations. Technical Report, National Center for Education Statistics, U.S. Department
of Education. Washington, DC.
Department of Education, Notice of Agency Information Collection Activities; Submission to the
Office of Management and Budget for Review and Approval; Comment Request; National
Public Education Financial Survey (NPEFS) 2019-2021: Common Core of Data (CCD), 84 FR
31580 (July 2, 2019). Retrieved March 30, 2020 from https://www.federalregister.gov/d/201914036.
Department of Education, Notice of Submission of Data by State Education Agencies:
Submission Dates for State Revenue and Expenditure Reports for Fiscal Year 2019, Revisions to
Those Reports, and Revisions to Prior Fiscal Year Reports” 84 Federal Register 50441
(September 25, 2019). Retrieved March 30, 2020, from https://www.federalregister.gov/d/201920835.
U.S. Department of Education, National Center for Education Statistics, Common Core of Data
(CCD), State Nonfiscal Public Elementary/Secondary Education Survey Data, SY 2018-19,
Membership Version 1a.
U.S. Department of Education, National Center for Education Statistics. (2014). NCES Statistical
Standards, (NCES 2014-097). Washington, DC: U.S. Government Printing Office. Retrieved
June 10, 2016, from https://nces.ed.gov/statprog/2012/.
U.S. Department of Education, National Center for Education Statistics. (2021). The National
Public Education Financial Survey FY 2019 Reporting Instructions. Retrieved June 10, 2021,
from https://surveys.nces.ed.gov/ccdnpefs/pdf/NPEFSManual.pdf.
13
Appendix A —Record Layout and Description of Data Items
A-1
Appendix A—Record Layout and Description of Data Items
The tab-delimited file (provisional Version 1a.txt) has the following layout and description:
56 physical records, 1 per observation – 304 fields in the file.
Missing data are reported as “-1” in the data file, and nonapplicable data are reported as “-2.”
For data type, N = numeric and AN = alphanumeric.
Variable
name
Data
type
Data
element
order
SURVYEAR
FIPS
STABR
STNAME
R1A
R1B
R1C
R1D
R1E
R1F
R1G
R1H
R1I
R1J
R1K
R1L
R1M
R1N
STR1
N
AN
AN
AN
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
R2
R3
R4A
R4B
R4C
R4D
STR4
N
N
N
N
N
N
N
20
21
22
23
24
25
26
R5
TR
N
N
27
28
E11
E12
E13
E14
E15
E16
E17
E18
STE1
N
N
N
N
N
N
N
N
N
29
30
31
32
33
34
35
36
37
E11A
E11B
E11C
E11D
E2
E212
E213
E214
E215
N
N
N
N
N
N
N
N
N
38
39
40
41
42
43
44
45
46
Description
FISCAL YEAR OF SURVEY (2019)
AMERICAN NATIONAL STANDARDS INSTITUTE (ANSI) STATE CODE
STATE ABBREVIATION
NAME OF THE STATE OR TERRITORY
LOCAL REVENUES PROPERTY TAX
LOCAL REVENUES NONPROPERTY TAX
LOCAL REVENUES LOCAL GOVERNMENT PROPERTY TAX
LOCAL REVENUES LOCAL GOVERNMENT NONPROPERTY TAX
LOCAL REVENUES INDIVIDUAL TUITION
LOCAL REVENUES TUITION FROM LEAS
LOCAL REVENUES TRANSPORTATION FEES FROM INDIVIDUAL
LOCAL REVENUES TRANSPORTATION FEES FROM LEAS
LOCAL REVENUES EARNINGS ON INVESTMENTS
LOCAL REVENUES FOOD SERVICE
LOCAL REVENUES STUDENT ACTIVITIES
LOCAL REVENUES OTHER REVENUES
LOCAL REVENUES TEXTBOOK REVENUES
LOCAL REVENUES SUMMER SCHOOL
LOCAL REVENUES SUBTOTAL
(equals R1A + R1B + R1C + R1D + R1E + R1G + R1I + R1J + R1K + R1L + R1M + R1N)
INTERMEDIATE REVENUES
STATE REVENUES
FEDERAL REVENUES DIRECT GRANTS
FEDERAL REVENUES THRU STATE
FEDERAL REVENUES THRU INTERMEDIATE AGENCIES
FEDERAL REVENUES OTHER SOURCES
FEDERAL REVENUES SUBTOTAL
(equals R4A + R4B + R4C + R4D)
REVENUES FROM OTHER SOURCES
TOTAL REVENUES FROM ALL SOURCES
(equals STR1 + R2 + R3 + STR4)
INSTRUCTIONAL EXPENDITURES SALARIES
INSTRUCTIONAL EXPENDITURES EMPLOYEE BENEFITS
INSTRUCTIONAL EXPENDITURES PURCHASED SERVICES
INSTRUCTIONAL EXPENDITURES TUITION TO PRIVATE AND OUT-OF-STATE SCHOOLS
INSTRUCTIONAL EXPENDITURES TUITION TO OTHER LEAS IN-STATE
INSTRUCTIONAL EXPENDITURES SUPPLIES
INSTRUCTIONAL EXPENDITURES PROPERTY
INSTRUCTIONAL EXPENDITURES OTHER
INSTRUCTIONAL EXPENDITURES SUBTOTAL
(equals E11 + E12 + E13 + E14 + E16 + E18)
TEACHER SALARIES REGULAR PROGRAMS
TEACHER SALARIES SPECIAL EDUCATION PROGRAMS
TEACHER SALARIES VOCATIONAL EDUCATION PROGRAMS
TEACHER SALARIES OTHER EDUCATION PROGRAMS
INSTRUCTIONAL EXPENDITURES TEXTBOOKS
SUPPORT EXPENDITURES SALARIES STUDENT SUPPORT SERVICES
SUPPORT EXPENDITURES SALARIES INSTRUCTIONAL STAFF SUPPORT
SUPPORT EXPENDITURES SALARIES GENERAL ADMINISTRATION
SUPPORT EXPENDITURES SALARIES SCHOOL ADMINISTRATION
A-2
Appendix A—Record Layout and Description of Data Items
Variable
name
Data
type
Data
element
order
E216
E217
E218
TE21
N
N
N
N
47
48
49
50
E222
E223
E224
E225
E226
E227
E228
TE22
N
N
N
N
N
N
N
N
51
52
53
54
55
56
57
58
E232
E233
E234
E235
E236
E237
E238
TE23
N
N
N
N
N
N
N
N
59
60
61
62
63
64
65
66
E242
E243
E244
E245
E246
E247
E248
TE24
N
N
N
N
N
N
N
N
67
68
69
70
71
72
73
74
E252
E253
E254
E255
E256
E257
E258
TE25
N
N
N
N
N
N
N
N
75
76
77
78
79
80
81
82
E262
E263
E264
E265
E266
E267
E268
TE26
N
N
N
N
N
N
N
N
83
84
85
86
87
88
89
90
STE22
N
91
STE23
N
92
STE24
N
93
Description
SUPPORT EXPENDITURES SALARIES OPERATION & MAINTENANCE
SUPPORT EXPENDITURES SALARIES PUPIL TRANSPORTATION
SUPPORT EXPENDITURES SALARIES OTHER SERVICES
SUPPORT EXPENDITURES SALARIES SUBTOTAL
(equals E212 + E213 + E214 + E215 + E216 + E217 + E218)
SUPPORT EXPENDITURES EMPLOYEE BENEFITS STUDENT SUPPORT SERVICES
SUPPORT EXPENDITURES EMPLOYEE BENEFITS INSTRUCTIONAL STAFF SUPPORT
SUPPORT EXPENDITURES EMPLOYEE BENEFITS GENERAL ADMINISTRATION
SUPPORT EXPENDITURES EMPLOYEE BENEFITS SCHOOL ADMINISTRATION
SUPPORT EXPENDITURES EMPLOYEE BENEFITS OPERATION & MAINTENANCE
SUPPORT EXPENDITURES EMPLOYEE BENEFITS PUPIL TRANSPORTATION
SUPPORT EXPENDITURES EMPLOYEE BENEFITS OTHER SERVICES
SUPPORT EXPENDITURES EMPLOYEE BENEFITS SUBTOTAL
(equals E222 + E223 + E224 + E225 + E226 + E227 + E228)
SUPPORT EXPENDITURES PURCHASED SERVICES STUDENT SUPPORT SERVICES
SUPPORT EXPENDITURES PURCHASED SERVICES INSTRUCTIONAL STAFF SUPPORT
SUPPORT EXPENDITURES PURCHASED SERVICES GENERAL ADMINISTRATION
SUPPORT EXPENDITURES PURCHASED SERVICES SCHOOL ADMINISTRATION
SUPPORT EXPENDITURES PURCHASED SERVICES OPERATION & MAINTENANCE
SUPPORT EXPENDITURES PURCHASED SERVICES PUPIL TRANSPORTATION
SUPPORT EXPENDITURES PURCHASED SERVICES OTHER SERVICES
SUPPORT EXPENDITURES PURCHASED SERVICES SUBTOTAL
(equals E232 + E233 + E234 + E235 + E236 + E237 + E238)
SUPPORT EXPENDITURES SUPPLIES STUDENT SUPPORT SERVICES
SUPPORT EXPENDITURES SUPPLIES INSTRUCTIONAL STAFF SUPPORT
SUPPORT EXPENDITURES SUPPLIES GENERAL ADMINISTRATION
SUPPORT EXPENDITURES SUPPLIES SCHOOL ADMINISTRATION
SUPPORT EXPENDITURES SUPPLIES OPERATION & MAINTENANCE
SUPPORT EXPENDITURES SUPPLIES PUPIL TRANSPORTATION
SUPPORT EXPENDITURES SUPPLIES OTHER SERVICES
SUPPORT EXPENDITURES SUPPLIES SUBTOTAL
(equals E242 + E243 + E244 + E245 + E246 + E247 + E248)
SUPPORT EXPENDITURES PROPERTY STUDENT SUPPORT SERVICES
SUPPORT EXPENDITURES PROPERTY INSTRUCTIONAL STAFF SUPPORT
SUPPORT EXPENDITURES PROPERTY GENERAL ADMINISTRATION
SUPPORT EXPENDITURES PROPERTY SCHOOL ADMINISTRATION
SUPPORT EXPENDITURES PROPERTY OPERATION & MAINTENANCE
SUPPORT EXPENDITURES PROPERTY PUPIL TRANSPORTATION
SUPPORT EXPENDITURES PROPERTY OTHER SERVICES
SUPPORT EXPENDITURES PROPERTY SUBTOTAL
(equals E252 + E253 + E254 + E255 + E256 + E257 + E258)
SUPPORT EXPENDITURES OTHER STUDENT SUPPORT SERVICES
SUPPORT EXPENDITURES OTHER INSTRUCTIONAL STAFF SUPPORT
SUPPORT EXPENDITURES OTHER GENERAL ADMINISTRATION
SUPPORT EXPENDITURES OTHER SCHOOL ADMINISTRATION
SUPPORT EXPENDITURES OTHER OPERATION & MAINTENANCE
SUPPORT EXPENDITURES OTHER PUPIL TRANSPORTATION
SUPPORT EXPENDITURES OTHER SERVICES
SUPPORT EXPENDITURES OTHER SUBTOTAL
(equals E262 + E263 + E264 + E265 + E266 + E267 + E268)
SUPPORT EXPENDITURES SUBTOTAL STUDENT SUPPORT SERVICES
(equals E212 + E222 + E232 + E242 + E262)
SUPPORT EXPENDITURES SUBTOTAL INSTRUCTIONAL STAFF SUPPORT
(equals E213 + E223 + E233 + E243 + E263)
SUPPORT EXPENDITURES SUBTOTAL GENERAL ADMINISTRATION
(equals E214 + E224 + E234 + E244 + E264)
A-3
Appendix A—Record Layout and Description of Data Items
Variable
name
Data
type
Data
element
order
STE25
N
94
STE26
N
95
STE27
N
96
STE28
N
97
STE2T
N
98
E3A11
E3A12
E3A13
E3A14
E3A2
E3A16
E3A1
N
N
N
N
N
N
N
99
100
101
102
103
104
105
E3B11
E3B12
E3B13
E3B14
E3B2
E3B16
E3B1
N
N
N
N
N
N
N
106
107
108
109
110
111
112
STE3
N
113
E4A1
E4A2
E4B1
E4B2
E4C1
E4C2
E4D
E4E1
E4E2
STE4
N
N
N
N
N
N
N
N
N
N
114
115
116
117
118
119
120
121
122
123
TE5
N
124
E61
E62
E63
STE6
N
N
N
N
125
126
127
128
E7A1
E7A2
STE7
N
N
N
129
130
131
E81
E82
E9A
E9B
E9C
E9D
N
N
N
N
N
N
132
133
134
135
136
137
Description
SUPPORT EXPENDITURES SUBTOTAL SCHOOL ADMINISTRATION
(equals E215 + E225 + E235 + E245 + E265)
SUPPORT EXPENDITURES SUBTOTAL OPERATION & MAINTENANCE
(equals E216 + E226 + E236 + E246 + E266)
SUPPORT EXPENDITURES SUBTOTAL PUPIL TRANSPORTATION
(equals E217 + E227 + E237 + E247 + E267)
SUPPORT EXPENDITURES SUBTOTAL OTHER SERVICES
(equals E218 + E228 + E238 + E248 + E268)
SUPPORT EXPENDITURES TOTAL SUPPORT SERVICES
(equals TE21 + TE22 + TE23 + TE24 + TE26)
NONINSTRUCTIONAL SERVICES FOOD SERVICES SALARIES
NONINSTRUCTIONAL SERVICES FOOD SERVICES EMPLOYEE BENEFITS
NONINSTRUCTIONAL SERVICES FOOD SERVICES PURCHASED SERVICES
NONINSTRUCTIONAL SERVICES FOOD SERVICES SUPPLIES
NONINSTRUCTIONAL SERVICES FOOD SERVICES PROPERTY
NONINSTRUCTIONAL SERVICES FOOD SERVICES OTHER
NONINSTRUCTIONAL SERVICES FOOD SERVICES SUBTOTAL
(equals E3A11 + E3A12 + E3A13 + E3A14 + E3A16)
NONINSTRUCTIONAL SERVICES ENTERPRISE SALARIES
NONINSTRUCTIONAL SERVICES ENTERPRISE EMPLOYEE BENEFITS
NONINSTRUCTIONAL SERVICES ENTERPRISE PURCHASED SERVICES
NONINSTRUCTIONAL SERVICES ENTERPRISE SUPPLIES
NONINSTRUCTIONAL SERVICES ENTERPRISE PROPERTY
NONINSTRUCTIONAL SERVICES ENTERPRISE OTHER
NONINSTRUCTIONAL SERVICES ENTERPRISE SUBTOTAL
(equals E3B11 + E3B12 + E3B13 + E3B14 + E3B16)
NONINSTRUCTIONAL SERVICES TOTAL
(equals E3A1 + E3B1)
DIRECT PROGRAM SUPPORT TEXTBOOKS
DIRECT PROGRAM SUPPORT TEXTBOOKS (PROPERTY)
DIRECT PROGRAM SUPPORT TRANSPORT
DIRECT PROGRAM SUPPORT TRANSPORT (PROPERTY)
DIRECT PROGRAM SUPPORT EMPLOYEE BENEFITS
DIRECT PROGRAM SUPPORT EMPLOYEE BENEFITS (PROPERTY)
DIRECT PROGRAM SUPPORT PRIVATE SCHOOL STUDENT
DIRECT PROGRAM SUPPORT OTHER
DIRECT PROGRAM SUPPORT OTHER (PROPERTY)
DIRECT PROGRAM SUPPORT SUBTOTAL
(equals E4A1 + E4B1 + E4C1 + E4E1)
CURRENT EXPENDITURES
(equals STE1 + STE2T + STE3 + STE4))
FACILITIES ACQUISITION NONPROPERTY
FACILITIES ACQUISITION PROPERTY (LAND & BUILDINGS)
FACILITIES ACQUISITION PROPERTY (EQUIPMENT)
FACILITIES ACQUISITION NONPROPERTY & PROPERTY TOTAL
(equals E61 + E62 + E63)
OTHER USE DEBT SERVICE INTEREST
OTHER USE DEBT SERVICE REDEMPTION
OTHER USE DEBT SERVICE SUBTOTAL
(equals E7A1 + E7A2)
COMMUNITY SERVICE NONPROPERTY
COMMUNITY SERVICE PROPERTY
DIRECT COST PROGRAM NONPUBLIC SCHOOL
DIRECT COST PROGRAM ADULT EDUCATION
DIRECT COST PROGRAM COMMUNITY COLLEGE
DIRECT COST PROGRAM OTHER
A-4
Appendix A—Record Layout and Description of Data Items
Variable
name
Data
type
Data
element
order
E91
STE9
N
N
138
139
TE10
N
140
TE11
N
141
X12C
X12D
X12E
X12F
TX12
N
N
N
N
N
142
143
144
145
146
NCE13
N
147
ADA
A14A
A14B
PPE15
N
N
N
N
148
149
150
151
MEMBR18
CE1
CE2
IR1A
IR1B
IR1C
IR1D
IR1E
IR1F
IR1G
IR1H
IR1I
IR1J
IR1K
IR1L
IR1M
IR1N
ISTR1
IR2
IR3
IR4A
IR4B
IR4C
IR4D
ISTR4
IR5
ITR
IE11
IE12
IE13
IE14
IE15
IE16
IE17
IE18
ISTE1
N
N
N
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
152
153
154
155
156
157
158
159
160
161
162
163
164
165
166
167
168
169
170
171
172
173
174
175
176
177
178
179
180
181
182
183
184
185
186
187
Description
DIRECT COST PROGRAM PROPERTY
DIRECT COST PROGRAM SUBTOTAL
(equals E9A + E9B + E9C + E9D)
PROPERTY TOTAL
(equals E17 + TE25 + E3A2 + E3B2 + E62 + E63 + E82 + E91)
TOTAL EXPENDITURES FOR EDUCATION
(equals TE5 + E61 + E81 + STE9 + TE10)
EXCLUSION FOR PL 100 297 TITLE I
EXCLUSION FOR PL 100 297 TITLE I CARRYOVER
EXCLUSION FOR PL 100 297 TITLE V, PART A
EXCLUSION FOR PL 100 297 TITLE V, PART A CARRYOVER
TOTAL EXCLUSION FOR PL 100 297
(equals R1E + R1G + R1J + R1K + R1M + R1N + X12C + X12D + X12E + X12F )
NET CURRENT EXPENDITURES
(equals TE5 – TX12)
ADA (STATE AND NCES DEFINITION)
ADA (STATE DEFINITION)
ADA (NCES DEFINITION)
PER PUPIL EXPENDITURES
(equals NCE13 / ADA )
TOTAL STUDENT MEMBERSHIP
CURRENT EXPENDITURES PAID FROM STATE AND LOCAL FUNDS
CURRENT EXPENDITURES PAID FROM FEDERAL FUNDS
IMP FLAG LOCAL REVENUES PROPERTY TAX
IMP FLAG LOCAL REVENUES NONPROPERTY TAX
IMP FLAG LOCAL REVENUES LOCAL GOVERNMENT PROPERTY TAX
IMP FLAG LOCAL REVENUES LOCAL GOVERNMENT NONPROPERTY TAX
IMP FLAG LOCAL REVENUES INDIVIDUAL TUITION
IMP FLAG LOCAL REVENUES TUITION FROM LEAS
IMP FLAG LOCAL REVENUES TRANSPORT FEES FROM INDIVIDUAL
IMP FLAG LOCAL REVENUES TRANSPORT FEES FROM LEAS
IMP FLAG LOCAL REVENUES EARNINGS ON INVESTMENT
IMP FLAG LOCAL REVENUES FOOD SERVICE
IMP FLAG LOCAL REVENUES STUDENT ACTIVITIES
IMP FLAG LOCAL REVENUES OTHER REVS
IMP FLAG LOCAL REVENUES TEXTBOOK REVS
IMP FLAG LOCAL REVENUES SUMMER SCHOOL
IMP FLAG LOCAL REVENUES SUBTOTAL
IMP FLAG INTERMEDIATE REVENUES
IMP FLAG STATE REVENUES
IMP FLAG RED REV DIRECT GRANTS
IMP FLAG FEDERAL REVENUES THRU STATE
IMP FLAG FEDERAL REVENUES THRU INTERMEDIATE AGENCIES
IMP FLAG FEDERAL REVENUES OTHER SOURCES
IMP FLAG FEDERAL REVENUES SUBTOTAL
IMP FLAG OTHER SOURCES OF REVENUES
IMP FLAG TOTAL REVENUES FROM ALL SOURCES
IMP FLAG INSTRUCTIONAL EXPENDITURE SALARIES
IMP FLAG INSTRUCTIONAL EMPLOYEE BENEFITS
IMP FLAG INSTRUCTIONAL EXPENDITURE PURCHASED SERVICES
IMP FLAG INSTRUCTIONAL EXPENDITURE TUITION TO PRIVATE AND OUT-OF-STATE SCHOOLS
IMP FLAG INSTRUCTIONAL EXPENDITURE TUITION TO OTHER LEAS IN-STATE
IMP FLAG INSTRUCTIONAL EXPENDITURE SUPPLIES
IMP FLAG INSTRUCTIONAL EXPENDITURE PROPERTY
IMP FLAG INSTRUCTIONAL EXPENDITURE OTHER
IMP FLAG INSTRUCTIONAL EXPENDITURE SUBTOTAL
A-5
Appendix A—Record Layout and Description of Data Items
Variable
name
Data
type
IE11A
IE11B
IE11C
IE11D
IE2
IE212
IE213
IE214
IE215
IE216
IE217
IE218
ITE21
IE222
IE223
IE224
IE225
IE226
IE227
IE228
ITE22
IE232
IE233
IE234
IE235
IE236
IE237
IE238
ITE23
IE242
IE243
IE244
IE245
IE246
IE247
IE248
ITE24
IE252
IE253
IE254
IE255
IE256
IE257
IE258
ITE25
IE262
IE263
IE264
IE265
IE266
IE267
IE268
ITE26
ISTE22
ISTE23
ISTE24
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
Data
element
order
188
189
190
191
192
193
194
195
196
197
198
199
200
201
202
203
204
205
206
207
208
209
210
211
212
213
214
215
216
217
218
219
220
221
222
223
224
225
226
227
228
229
230
231
232
233
234
235
236
237
238
239
240
241
242
243
Description
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
TEACHER SALARIES REGULAR PROGRAMS
TEACHER SALARIES SPECIAL EDUCATION PROGRAMS
TEACHER SALARIES VOCATIONAL EDUCATION PROGRAMS
TEACHER SALARIES OTHER EDUCATION PROGRAMS
INSTRUCTIONAL EXPENDITURE TEXTBOOKS
SUPPORT EXPENDITURE SALARIES STUDENT SUPPORT SERVICES
SUPPORT EXPENDITURE SALARIES INSTRUCTIONAL STAFF SUPPORT
SUPPORT EXPENDITURE SALARIES GENERAL ADMINISTRATION
SUPPORT EXPENDITURE SALARIES SCHOOL ADMINISTRATION
SUPPORT EXPENDITURE SALARIES OPERATION & MAINTENANCE
SUPPORT EXPENDITURE SALARIES PUPIL TRANSPORTATION
SUPPORT EXPENDITURE SALARIES OTHER SERVICES
SUPPORT EXPENDITURE SALARIES SUBTOTAL
SUPPORT EXPENDITURE EMPLOYEE BENEFITS STUDENT SUPPORT SERVICES
SUPPORT EXPENDITURE EMPLOYEE BENEFITS INSTRUCTIONAL STAFF SUPPORT
SUPPORT EXPENDITURE EMPLOYEE BENEFITS GENERAL ADMINISTRATION
SUPPORT EXPENDITURE EMPLOYEE BENEFITS SCHOOL ADMINISTRATION
SUPPORT EXPENDITURE EMPLOYEE BENEFITS OPERATION & MAINTENANCE
SUPPORT EXPENDITURE EMPLOYEE BENEFITS PUPIL TRANSPORTATION
SUPPORT EXPENDITURE EMPLOYEE BENEFITS OTHER SERVICES
SUPPORT EXPENDITURE EMPLOYEE BENEFITS SUBTOTAL
SUPPORT EXPENDITURE PURCHASED SERVICES STUDENT SUPPORT SERVICES
SUPPORT EXPENDITURE PURCHASED SERVICES INSTRUCTIONAL STAFF SUPPORT
SUPPORT EXPENDITURE PURCHASED SERVICES GENERAL ADMINISTRATION
SUPPORT EXPENDITURE PURCHASED SERVICES SCHOOL ADMINISTRATION
SUPPORT EXPENDITURE PURCHASED SERVICES OPERATION & MAINTENANCE
SUPPORT EXPENDITURE PURCHASED SERVICES PUPIL TRANSPORTATION
SUPPORT EXPENDITURE PURCHASED SERVICES OTHER SERVICES
SUPPORT EXPENDITURE PURCHASED SERVICES SUBTOTAL
SUPPORT EXPENDITURE SUPPLIES STUDENT SUPPORT SERVICES
SUPPORT EXPENDITURE SUPPLIES INSTRUCTIONAL STAFF SUPPORT
SUPPORT EXPENDITURE SUPPLIES GENERAL ADMINISTRATION
SUPPORT EXPENDITURE SUPPLIES SCHOOL ADMINISTRATION
SUPPORT EXPENDITURE SUPPLIES OPERATION & MAINTENANCE
SUPPORT EXPENDITURE SUPPLIES PUPIL TRANSPORTATION
SUPPORT EXPENDITURE SUPPLIES OTHER SERVICES
SUPPORT EXPENDITURE SUPPLIES SUBTOTAL
SUPPORT EXPENDITURE PROPERTY STUDENT SUPPORT SERVICES
SUPPORT EXPENDITURE PROPERTY INSTRUCTIONAL STAFF SUPPORT
SUPPORT EXPENDITURE PROPERTY GENERAL ADMINISTRATION
SUPPORT EXPENDITURE PROPERTY SCHOOL ADMINISTRATION
SUPPORT EXPENDITURE PROPERTY OPERATION & MAINTENANCE
SUPPORT EXPENDITURE PROPERTY PUPIL TRANSPORTATION
SUPPORT EXPENDITURE PROPERTY OTHER SERVICES
SUPPORT EXPENDITURE PROPERTY SUBTOTAL
SUPPORT EXPENDITURE OTHER INSTRUCTIONAL STUDENT SUPPORT SERVICES
SUPPORT EXPENDITURE OTHER INSTRUCTIONAL STAFF SUPPORT
SUPPORT EXPENDITURE OTHER GENERAL ADMINISTRATION
SUPPORT EXPENDITURE OTHER SCHOOL ADMINISTRATION
SUPPORT EXPENDITURE OTHER OPERATION & MAINTENANCE
SUPPORT EXPENDITURE OTHER PUPIL TRANSPORTATION
SUPPORT EXPENDITURE OTHER SERVICES
SUPPORT EXPENDITURE OTHER SUBTOTAL
SUPPORT EXPENDITURE SUBTOTAL STUDENT SUPPORT SERVICES
SUPPORT EXPENDITURE SUBTOTAL INSTRUCTIONAL STAFF SUPPORT
SUPPORT EXPENDITURE SUBTOTAL GENERAL ADMINISTRATION
A-6
Appendix A—Record Layout and Description of Data Items
Variable
name
Data
type
ISTE25
ISTE26
ISTE27
ISTE28
ISTE2T
IE3A11
IE3A12
IE3A13
IE3A14
IE3A2
IE3A16
IE3A1
IE3B11
IE3B12
IE3B13
IE3B14
IE3B2
IE3B16
IE3B1
ISTE3
IE4A1
IE4A2
IE4B1
IE4B2
IE4C1
IE4C2
IE4D
IE4E1
IE4E2
ISTE4
ITE5
IE61
IE62
IE63
ISTE6
IE7A1
IE7A2
ISTE7
IE81
IE82
IE9A
IE9B
IE9C
IE9D
IE91
ISTE9
ITE10
ITE11
IX12C
IX12D
IX12E
IX12F
ITX12
INCE13
IADA
IA14A
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
Data
element
order
244
245
246
247
248
249
250
251
252
253
254
255
256
257
258
259
260
261
262
263
264
265
266
267
268
269
270
271
272
273
274
275
276
277
278
279
280
281
282
283
284
285
286
287
288
289
290
291
292
293
294
295
296
297
298
299
Description
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
SUPPORT EXPENDITURE SUBTOTAL SCHOOL ADMINISTRATION
SUPPORT EXPENDITURE SUBTOTAL OPERATION & MAINTENANCE
SUPPORT EXPENDITURE SUBTOTAL PUPIL TRANSPORTATION
SUPPORT EXPENDITURE SUBTOTAL OTHER SERVICES
SUPPORT EXPENDITURE TOTAL SUPPORT SERVICES
NONINSTRUCTIONAL SERVICES FOOD SERVICES SALARIES
NONINSTRUCTIONAL SERVICES FOOD SERVICES EMPLOYEE BENEFITS
NONINSTRUCTIONAL SERVICES FOOD SERVICES PURCHASED SERVICES
NONINSTRUCTIONAL SERVICES FOOD SERVICES SUPPLIES
NONINSTRUCTIONAL SERVICES FOOD SERVICES PROPERTY
NONINSTRUCTIONAL SERVICES FOOD SERVICES OTHER
NONINSTRUCTIONAL SERVICES FOOD SERVICES SUBTOTAL
NONINSTRUCTIONAL SERVICES ENTERPRISE SALARIES
NONINSTRUCTIONAL SERVICES ENTERPRISE EMPLOYEE BENEFITS
NONINSTRUCTIONAL SERVICES ENTERPRISE PURCHASED SERVICES
NONINSTRUCTIONAL SERVICES ENTERPRISE SUPPLIES
NONINSTRUCTIONAL SERVICES ENTERPRISE PROPERTY
NONINSTRUCTIONAL SERVICES ENTERPRISE OTHER
NONINSTRUCTIONAL SERVICES ENTERPRISE SUBTOTAL
NONINSTRUCTIONAL SERVICES TOTAL
DIRECT PROGRAM SUPPORT TEXTBOOKS
DIRECT PROGRAM SUPPORT TEXTBOOKS (PROP)
DIRECT PROGRAM SUPPORT TRANSPORTATION
DIRECT PROGRAM SUPPORT TRANSPORTATION (PROP)
DIRECT PROGRAM SUPPORT EMPLOYEE BENEFITS
DIRECT PROGRAM SUPPORT EMPLOYEE BENEFITS (PROP)
DIRECT PROGRAM SUPPORT PRIVATE SCHOOL STUDENT
DIRECT PROGRAM SUPPORT OTHER
DIRECT PROGRAM SUPPORT OTHER (PROPERTY)
DIRECT PROGRAM SUPPORT SUBTOTAL
CURRENT EXPENDITURES
FACILITIES ACQUISITIONS NON PROPERTY
FACILITIES ACQUISITIONS PROPERTY(LAND/BUILDINGS)
FACILITIES ACQUISITIONS EQUIPMENT
FACILITIES ACQUISITIONS TOTAL
OTHER USE DEBT SERVICE INTEREST
OTHER USE REDEMPTION
OTHER USE DEBT SERVICE SUBTOTAL
COMMUNITY SERVICE NONPROPERTY
COMMUNITY SERVICE PROPERTY
DIRECT COST PROGRAM NONPUBLIC SCHOOL
DIRECT COST PROGRAM ADULT EDUCATION
DIRECT COST PROGRAM COMMUNITY COLLEGE
DIRECT COST PROGRAM OTHER
DIRECT COST PROGRAM PROPERTY
DIRECT COST PROGRAM SUBTOTAL
PROPERTY TOTAL
TOTAL EXPENDITURES FOR EDUCATION
EXCLUSION FOR PL 100 297 TITLE I
EXCLUSIOM FOR PL 100 297 TITLE I CARRYOVER
EXCLUSION FOR PL 100 297 TITLE V, PART A
EXCLUSION FOR PL 100 297 TITLE V, PART A CARRYOVER
TOTAL EXCLUSION FOR PL 100 297
NET CURRENT EXPENDITURES
ADA (STATE AND NCES DEFINITION)
ADA (STATE DEFINITION)
A-7
Appendix A—Record Layout and Description of Data Items
Variable
name
Data
type
IA14B
IPPE15
IMEMBR18
ICE1
ICE2
AN
AN
AN
AN
AN
Data
element
order
300
301
302
303
304
Description
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
IMP FLAG
ADA (NCES DEFINITION)
PER PUPIL EXPENDITURES
TOTAL STUDENT MEMBERSHIP
CURRENT EXPENDITURES PAID FROM STATE AND LOCAL FUNDS
CURRENT EXPENDITURES PAID FROM FEDERAL FUNDS
A-8
Appendix B—Glossary
B-1
Appendix B—Glossary
This glossary applies to the Common Core of Data National Public Education Financial Survey
(NPEFS). For additional detail, it is suggested that the data user consult the NCES accounting
handbook, Financial Accounting for Local and State School Systems: 2014 Edition (Allison
2015). When applicable, line numbers corresponding to the handbook are listed in parentheses,
and corresponding NPEFS variable names are listed in brackets.
administration expenditures: Expenditures for school administration (2400) (the school
principal’s office), general administration (2300) (the superintendent and board of education and
their immediate staff), and other support services expenditures (2500 and 2900) (local education
agency [LEA] planners/ researchers, personnel, fiscal services, warehousing, and other activities
of an LEA).
average daily attendance: Average daily attendance (ADA) is defined by state law or
regulations. In their absence, ADA should be calculated by summing the counts of resident
students attending public school each day of the school year and then dividing by the total
number of days that school is in session during the school year. Students who reside in one state
and attend public school in another state should be counted in the state where they reside. [ADA,
A14A, and A14B.]
CCD: Common Core of Data. A group of public elementary/secondary education surveys of
NCES. CCD data are collected from the administrative records systems of each state’s
department of education.
capital outlay: Direct expenditures for construction of buildings, roads, and other improvements
and for purchases of equipment, land, and existing structures. Includes amounts for additions,
replacements, and major alterations to fixed works and structures. However, expenditures for
repairs to fixed works and structures are classified as current expenditures for operations.
charter school: A school providing free public elementary and/or secondary education to
eligible students under a specific charter granted by the state legislature or other recognized
public chartering agency, and designated by such authority to be a charter school.
community services: A functional category of expenditures (3300) for such services as
swimming pools, day care centers, and programs for the elderly. [E81 and E82].
current expenditures: Funds spent operating local public schools and local education agencies,
including such expenses as salaries for school personnel, student transportation, school books
and materials, and energy costs, but excluding capital outlay, interest on school debt, payments
to private schools, and payments to public charter schools. [TE5 is the total of STE1, STE2T,
and STE3.]
current expenditures per pupil: Current expenditures per pupil are calculated by dividing
current expenditures by membership. [TE5, MEMBR18.]
debt services: A subfunction (5100) within the expenditure function “other uses” (5000). It
B-2
Appendix B—Glossary
includes interest and principal payments related to servicing the long-term debt of the school
system or its parent government with obligations exceeding 1 year. [E7A1 and E7A2.]
direct cost programs: A category of expenditures for programs not part of public elementary
and secondary education. These programs include community colleges (565), adult education,
and nonpublic school support. [E9A, E9B, E9C, E9D, E91, and subtotal STE9. NOTE: STE9
does not include E91.]
direct program support: Expenditures made by state education agencies (SEAs) for, or on
behalf of, local education agencies (LEAs). State expenditure for staff retirement programs is the
most common form of direct support. The remainder are for textbooks, busing, and special
programs, such as education for disabled students. Although states often report these
expenditures in the appropriate function, they are sometimes lumped together under the heading
“direct program support,” in which case NCES distributes them by function and object after
consultation with state officials. Direct program support for public elementary and secondary
education is reported in the data file as zero. [E4A1, E4A2, E4B1, E4B2, E4C1, E4C2, E4D,
E4E1, E4E2, and subtotal STE4. NOTE: STE4 does not include E4A2, E4B2, E4C2, E4D, and
E4E2.]
elementary/secondary education: Programs providing instruction, or assisting in providing
instruction, for students in prekindergarten, kindergarten, grades 1 through 12, and ungraded
programs.
employee benefits: Expenditures (200) made in addition to gross salary that are not paid directly
to employees. Employee benefits include amounts paid by, or on behalf of, an LEA for
retirement contributions, health insurance, social security contributions, unemployment
compensation, worker’s compensation, tuition reimbursements, and other employee benefits.
[E12, E222, E223, E224, E225, E226, E227, E228, E3A12, and E3B12. Variables E222, E223,
E224, E225, E226, E227, and E228 sum to TE22.]
enterprise operations: A subfunction (3200) of noninstructional services (3000). Enterprise
operations are activities that are financed, at least in part, by user charges, similar to a private
business. These operations are sometimes subsidized by LEAs. Food services expenditures are
reported under food services, even if they are run as an enterprise. [E3B11, E3B12, E3B13,
E3B14, E3B2, E3B16, and subtotal E3B1. NOTE: E3B1 does not include E3B2.]
equipment: An object subcategory (730) within facilities acquisition and construction services
(4000). It includes the initial purchase of property items such as books for a newly constructed
school or addition. Replacement equipment is labeled property and is reported by function. [E63]
expenditures: All amounts of money paid out by a school system, net of recoveries and other
correcting transactions, other than for retirement of debt, purchase of securities, extension of
loans, and agency transactions. Expenditures include only external transactions of a school
system and exclude noncash transactions such as the provision of perquisites or other in-kind
payments.
B-3
Appendix B—Glossary
facilities acquisition and construction services: An expenditure function (4000) that includes
the acquisition of land and buildings; building construction, remodeling, and additions; the initial
installation or extension of service systems and other built-in equipment; and site improvement.
[E61, E62, E63, and subtotal STE6.]
federal revenues: Includes direct grants-in-aid to schools or agencies, funds distributed through
a state or intermediate agency, and revenues in lieu of taxes to compensate a school district for
nontaxable federal institutions within a district’s boundary. [R4A, R4B, R4C, R4D, and subtotal
STR4.]
fiscal year: The 12-month period to which the annual operating budget applies. At the end of the
fiscal year, the agency determines its financial condition and the results of its operations.
food services: A subfunction (3100) of noninstructional services (3000). Food services are
activities that provide food to students and staff in a school or LEA. These services include
preparing and serving regular and incidental meals or snacks in connection with school activities
as well as delivery of food to schools. [E3A11, E3A12, E3A13, E3A14, E3A2, E3A16, and
subtotal E3A1. NOTE: E3A1 does not include E3A2.]
function: A category of expenditure defining the activity supported by the service or commodity
bought.
general administration: One of nine subfunctions (2300) within the expenditure function
support services (2000). It includes expenditures for the board of education and administration of
LEAs. [E214, E224, E234, E244, E254, E264, and subtotal STE24. NOTE: STE24 does not
include E254.]
instruction: Current expenditures (1000) for activities directly associated with the interaction
between teachers and students, including teacher salaries and benefits, supplies (such as
textbooks), and purchased instructional services. These expenditures also include expenditures
relating to extracurricular and cocurricular activities. [E11, E12, E13, E14, E15, E16, E17, E18,
and subtotal STE1. Variables E15 and E17 are not included in STE1.]
instruction and instruction-related expenditures: Expenditures for instruction (1000) and
instructional staff support services (2200). These are expenditures that are directly related to
providing instruction and for activities that assist with classroom instruction. The instruction and
instruction-related expenditures category is more expansive than only instruction expenditures.
Specifically, the instruction and instruction-related expenditures category includes salaries and
benefits for teachers, teaching assistants, librarians and library aides, in-service teacher trainers,
curriculum development, student assessment, technology (for students, but outside the
classroom), and supplies and purchased services related to those activities.
instructional staff support services: One of nine subfunctions (2200) within the expenditure
function support services (2000). It includes instructional staff training, educational media
(library and audiovisual), and other instructional staff support services. [E213, E223, E233,
E243, E253, E263, and subtotal STE23. NOTE: STE23 does not include E253.]
B-4
Appendix B—Glossary
interest on debt expenditures: Interest expenditures (832) on long-term debt. [E7A1]
intermediate sources of revenue: Education agencies with fundraising capabilities that operate
between the state and local government levels. One example is New York’s Board of
Cooperative Educational Services (BOCES). Intermediate revenues are included in local
revenue totals for many publications, but are separate in the data file. [R2]
local education agency (LEA): The government agency at the local level whose primary
responsibility is to operate public schools or to contract for public school services. This item may
be used interchangeably with the term “school district.”
local revenues: Include revenues from such sources as local property and nonproperty taxes,
investments, and student activities such as textbook sales, transportation and tuition fees, and
food service revenues. [R1A, R1B, R1C, R1D, R1E, R1F, R1G, R1H, R1I, R1J, R1K, R1L,
R1M, R1N, and subtotal STR1. R1F and R1H are not included in STR1.]
NPEFS: National Public Education Financial Survey, a component of the Common Core of Data
(CCD).
long-term debt: Debt payable more than 1 year after the date of issue.
object: A category of expenditure defining the service or commodity bought.
operations and maintenance: One of nine subfunctions (2600) within the expenditure function
support services (2000). It includes expenditures for the supervision of operations and
maintenance, the operation of buildings, the care and upkeep of grounds and equipment, vehicle
operations (other than student transportation) and maintenance, and security. [E216, E226, E236,
E246, E256, E266, and subtotal STE26. NOTE: STE26 does not include E256.]
other program expenditures: Expenditures for community services, adult education,
community colleges, private schools, and other programs that are not part of public elementary
and secondary education.
other support services: Combines three of nine subfunctions (2500, 2800, and 2900). It
includes expenditures for business support services (activities concerned with the fiscal operation
of the LEA), central support services (activities, other than general administration, which support
each of the other instructional and support services programs, including planning, research,
development, evaluation, information, and data processing services), and other support services
expenditures not reported elsewhere. [E218, E228, E238, E248, E258, E268, and subtotal
STE28. NOTE: STE28 does not include E258.]
property: One of six expenditure objects (700). Property includes expenditures for initial,
additional, and replacement furniture and fixtures such as desks, file cabinets, computers,
copying machines, printing equipment, and other equipment. Property expenditures are not
included in current expenditure subtotals. [E17, E252, E253, E254, E255, E256, E257, E258,
B-5
Appendix B—Glossary
E3A2, E3B2, E62, E63, E82, E91, and subtotal TE10. Property variables are excluded from all
totals and subtotals in the file except for variables TE25, TE10, and TE11. Support services
subtotal TE25 is the sum of E252, E253, E254, E255, E256, E257, and E258.]
purchased services: One of six expenditure objects. It is for professional and technical services
and the renting of equipment. [E13, E232, E233, E234, E235, E236, E237, E238, E3A13, and
E3B13. TE23 is the sum of E232, E233, E234, E235, E236, E237, and E238.]
replacement equipment expenditures: Expenditures for equipment for schools that are not
new or recently renovated. Equipment is generally defined as items that last more than 1 year,
are repaired rather than replaced, and have a cost over a level set by the state or local education
agencies.
revenues: Additions to assets that do not incur an obligation that must be met at some future
date, do not represent exchanges of fixed assets, and are available for expenditure by the local
education agencies in the state. Revenues include funds from local, intermediate, state, and
federal sources.
salaries: One of six expenditure objects (100). It includes the gross salaries of permanent and
temporary staff on the payroll of LEAs, including those substituting for permanent employees.
Salaries for full- and part-time staff are included along with overtime and salaries for staff on
sabbatical leave. Also included are supplemental amounts for additional duties such as coaching
or supervising extracurricular activities, bus supervision, and summer school teaching. Salaries
for teachers and staff that are contracted out by an LEA are not included. [E11, E212, E213,
E214, E215, E216, E217, E218, E3A11, and E3B11. Support services subtotal TE21 is the sum
of E212, E213, E214, E215, E216, E217, and E218.]
school administration: One of nine subfunctions (2400) within the expenditure function support
services (2000). It includes expenditures for the office of the principal, full-time department
chairpersons, and graduation expenses. [E215, E225, E235, E245, E255, E265, and subtotal
STE25. STE25 does not include E255.]
state revenues: Revenues received by LEAs from the state, including unrestricted grants-in-aid,
restricted grants-in-aid, revenue in lieu of taxes, and payments for, or on behalf of, LEAs. It
includes both direct funds from state governments and funds in lieu of taxation. Revenues in lieu
of taxes are paid to compensate a school district for nontaxable state institutions or facilities
within the district’s boundary. [R3]
student membership: Annual unduplicated headcount of students enrolled in school on October
1 or the school day closest to that date. In any given year, some small schools will not have any
students.
student support services: One of nine subfunctions (2100) within the expenditure function
support services (2000). It includes attendance and social work, guidance, health, psychological
services, speech pathology, audiology, and other student support services. [E212, E222, E232,
E242, E252, E262, and subtotal STE22. NOTE: STE22 does not include E252.]
B-6
Appendix B—Glossary
student transportation: One of nine subfunctions (2700) within the expenditure function
support services (2000). It includes expenses for the supervision, vehicle operation, monitoring,
and vehicle servicing and maintenance associated with student transportation services.
Expenditures for purchasing buses are reported under equipment. [E217, E227, E237, E247,
E257, E267, and subtotal STE27. NOTE: STE27 does not include E257.]
supplies: One of six expenditure objects (600). Supplies are items that are consumed, wear out,
or deteriorate through use, or items that lose their identity through fabrication or incorporation
into different or more complex units or substances. These include expenditures for general
supplies; paper and other materials required for printing and copying; and books, periodicals, and
reference materials. [E16, E242, E243, E244, E245, E246, E247, E248, E3A14, and E3B14.
Support services subtotal TE24 is the sum of E242, E243, E244, E245, E246, E247, and E248.]
support services: An expenditure function (2000) divided into nine subfunctions: student
support services (2100), instructional staff support (2200), general administration (2300), school
administration (2400), operations and maintenance (2600), student transportation (2700), and
other support services (2500, 2800, 2900). [Support services subtotal STE2T is the sum of
subtotals STE22, STE23, STE24, STE25, STE26, STE27, and STE28. STE2T is also the sum
of subtotals TE21, TE22, TE23, TE24 and TE26.]
teacher salaries - other programs: Salaries for teachers in programs other than regular
education, special education or vocational education (Objects 111 and 113; Programs #400 and
#900). Includes salaries in alternative education programs. [E11D]
teacher salaries - regular education: Salaries for teachers in regular education programs,
grades: Prekindergarten, Kindergarten, Ungraded and Grades 1 through 12. Missing data are
included in the amount reported for Instruction Salaries. (Objects 111 and 113; Program #100)
[E11A]
teacher salaries - special education: Salaries for teachers in special education programs,
relating to intellectual disability, orthopedic impairment, emotional disturbance, developmental
delay, specific learning disabilities, multiple disabilities, hearing impairment, other health
impairments, visual impairments including blindness, autism, deaf-blindness, traumatic brain
injury, and speech or language impairments. (Objects 111 and 113; Program #200) [E11B]
teacher salaries - vocational education: Salaries for teachers in vocational and technical
programs. (Objects 111 and 113; Program #300) [E11C]
textbook expenditures: Expenditures for textbooks used in instructing students (Function 100;
Object 640). Missing data are included in the amount reported Instruction Supplies. [E2]
total expenditures: The sum of current expenditures, nonelementary/secondary expenditures,
capital outlay, and interest payments on debts. [TE11]
total revenues: The sum of revenue contributions emerging from local, state, and federal
sources. Revenue received from bond sales or the sale of property or equipment is not included.
[TR]
B-7
Appendix C—State Abbreviations and American National Standards Institute (ANSI)
State Codes
C-1
Appendix C—State Abbreviations and American National Standards Institute
(ANSI) State Codes
Table C-1. State abbreviations and American National Standards Institute (ANSI) state codes, by state or
jurisdiction: Fiscal year 2019
State or
jurisdiction
Alabama
Alaska
Arizona
Arkansas
California
State
abbreviation1
AL
AK
AZ
AR
CA
ANSI
state code2
01
02
04
05
06
Colorado
Connecticut
Delaware
District of Columbia
Florida
CO
CT
DE
DC
FL
08
09
10
11
12
Georgia
Hawaii
Idaho
Illinois
Indiana
GA
HI
ID
IL
IN
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
State or
jurisdiction
New Jersey
New Mexico
New York
North Carolina
North Dakota
State
abbreviation1
NJ
NM
NY
NC
ND
ANSI
state code2
34
35
36
37
38
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
OH
OK
OR
PA
RI
39
40
41
42
44
13
15
16
17
18
South Carolina
South Dakota
Tennessee
Texas
Utah
SC
SD
TN
TX
UT
45
46
47
48
49
IA
KS
KY
LA
ME
19
20
21
22
23
MD
MA
MI
MN
MS
24
25
26
27
28
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
VT
VA
WA
WV
WI
WY
50
51
53
54
55
56
American Samoa
AS
60
Guam
GU
66
Commonwealth of the
Missouri
MO
29
Northern Mariana Islands
MP
69
Montana
MT
30
Nebraska
NE
31
Puerto Rico
PR
72
Nevada
NV
32
New Hampshire
NH
33
U.S. Virgin Islands
VI
78
1
U.S. Postal Service state abbreviation codes.
2
American National Standards Institute state codes (01–78).
SOURCE: U.S. Census Bureau, Geography Division, Geographic Standards, Criteria, Research, and Quality
Branch. (2017) “American National Standards Institute (ANSI) Codes for States, the District of Columbia, Puerto
Rico, and the Insular Areas of the United States” (INCITS 38:2009).
C-2
Appendix D—Imputations and Edits List
D-1
Appendix D - Imputations and Edits List
The following is a state-by-state list of the imputations and edits in the fiscal year 2019 provisional
Version 1a NPEFS data file. Data elements are denoted by the variable names in the data file. For more
information, see section II.B. “Imputations” in the User’s Guide and Appendix A—Record Layout and
Description of Data Elements in the documentation.
ALASKA
R1D contains R1C using TR
ARIZONA
E4B1 distribute by destination E217, E227, E237, E247, E267
E4E1 distribute by destination E11, E12, E13, E16, E18, E212, E213, E214, E215, E216, E217, E218,
E222, E223, E224, E225, E226, E227, E228, E232, E233, E234, E235, E236, E237, E238, E242,
E243, E244, E245, E246, E247, E248, E262, E263, E264, E265, E266, E267, E268
TE25 totals E252, E253, E254, E255, E256, E257, E258 using TE11
ARKANSAS
E4C1 distribute by salary E12, E222, E223, E224, E225, E226, E227, E228, E3A12 using E11, E212,
E213, E214, E215, E216, E217, E218, E3A11
E4E1 distribute by destination E11, E12, E13, E16, E18, E212, E213, E214, E215, E216, E217, E218,
E222, E223, E224, E225, E226, E227, E228, E232, E233, E234, E235, E236, E237, E238, E242,
E243, E244, E245, E246, E247, E248, E262, E263, E264, E265, E266, E267, E268
CALIFORNIA
E4E1 distribute by destination E11, E12, E13, E16, E18, E212, E213, E214, E215, E216, E217, E218,
E222, E223, E224, E225, E226, E227, E228, E232, E233, E234, E235, E236, E237, E238, E242,
E243, E244, E245, E246, E247, E248, E262, E263, E264, E265, E266, E267, E268
E4E2 distribute by destination E17, E252, E253, E254, E255, E256, E257, E258, E3A2
CONNECTICUT
E4C1 distribute by salary E12, E222, E223, E224, E225, E226, E227, E228, E3A12 using E11, E212,
E213, E214, E215, E216, E217, E218, E3A11
E4E1 distribute by destination E11, E12, E13, E16, E18, E212, E213, E214, E215, E216, E217, E218,
E222, E223, E224, E225, E226, E227, E228, E232, E233, E234, E235, E236, E237, E238, E242,
E243, E244, E245, E246, E247, E248, E262, E263, E264, E265, E266, E267, E268
E4E2 distribute by destination E17, E252, E253, E254, E255, E256, E257, E258, E3A2
E62 contains E61, E63 using TE11
E81 impute based on (TE11-E81)
E82 impute based on (TE11-E82)
R5 impute/import TR
DISTRICT OF COLUMBIA
E61 contains E63 using TE11
FLORIDA
E4E1 distribute by destination E11, E12, E13, E16, E18, E212, E213, E214, E215, E216, E217, E218,
E222, E223, E224, E225, E226, E227, E228, E232, E233, E234, E235, E236, E237, E238, E242,
E243, E244, E245, E246, E247, E248, E262, E263, E264, E265, E266, E267, E268
D-2
Appendix D - Imputations and Edits List
GEORGIA
E4E1 distribute by destination E11, E12, E13, E16, E18, E212, E213, E214, E215, E216, E217, E218,
E222, E223, E224, E225, E226, E227, E228, E232, E233, E234, E235, E236, E237, E238, E242,
E243, E244, E245, E246, E247, E248, E262, E263, E264, E265, E266, E267, E268
IDAHO
E4C1 distribute by salary E12, E222, E223, E224, E225, E226, E227, E228, E3A12 using E11, E212,
E213, E214, E215, E216, E217, E218, E3A11
E4E1 distribute by destination E11, E12, E13, E16, E18
R1E contains R1N using TR
ILLINOIS
E4C1 distribute by salary E12, E222, E223, E224, E225, E226, E227, E228 using E11, E212, E213,
E214, E215, E216, E217, E218
E4E1 distribute by destination E11, E12, E13, E16, E18, E212, E213, E214, E215, E216, E217, E218,
E222, E223, E224, E225, E226, E227, E228, E232, E233, E234, E235, E236, E237, E238, E242,
E243, E244, E245, E246, E247, E248, E262, E263, E264, E265, E266, E267, E268
E62 contains E61 using TE11
INDIANA
E4C1 distribute by salary E12, E222, E223, E224, E225, E226, E227, E228 using
E11, E212, E213, E214, E215, E216, E217, E218
E4E1 distribute by destination E11, E12, E13, E16, E18, E212, E213, E214, E215,
E216, E217, E218, E222, E223, E224, E225, E226, E227, E228, E232, E233,
E234, E235, E236, E237, E238, E242, E243, E244, E245, E246, E247, E248,
E262, E263, E264, E265, E266, E267, E268
LOUISIANA
E4E1 distribute by destination E11, E12, E13, E16, E18, E212, E213, E214, E215, E216, E217, E218,
E222, E223, E224, E225, E226, E227, E228, E232, E233, E234, E235, E236, E237, E238, E242,
E243, E244, E245, E246, E247, E248, E262, E263, E264, E265, E266, E267, E268
MARYLAND
E4C1 distribute by salary E12, E222, E223, E225, E228 using E11, E212, E213, E215, E218
E4E1 distribute by destination E11, E12, E13, E16, E18, E212, E213, E214, E215, E216,
E217, E218, E222, E223, E224, E225, E226, E227, E228, E232, E233, E234, E235,
E236, E237, E238, E242, E243, E244, E245, E246, E247, E248, E262, E263, E264,
E265, E266, E267, E268
MINNESOTA
E4E1 distribute by destination E11, E12, E13, E16, E18, E212, E213, E214, E215, E216, E217, E218,
E222, E223, E224, E225, E226, E227, E228, E232, E233, E234, E235, E236, E237, E238, E242,
E243, E244, E245, E246, E247, E248, E262, E263, E264, E265, E266, E267, E268
E62 contains E61 using TE11
MISSISSIPPI
E62 contains E63 using TE11
MISSOURI
E13 contains E18 using TE11
E61 contains E63 using TE11
D-3
Appendix D - Imputations and Edits List
NEW HAMPSHIRE
E62 contains E63 using TE11
NEW JERSEY
R4A contains R4D using TR
NORTH CAROLINA
E4C1 distribute by salary E12, E222, E223, E224, E225, E226, E227, E228, E3A12 using E11, E212,
E213, E214, E215, E216, E217, E218, E3A11
SOUTH DAKOTA
E62 contains E61 using TE11
VIRGINIA
E62 contains E63 using TE11
R1D contains R1C using TR
WASHINGTON
E15 contains E14 using TE11
WISCONSIN
E4E1 distribute by destination E11, E12, E13, E16, E18, E212, E213, E214, E215, E216, E217, E218,
E222, E223, E224, E225, E226, E227, E228, E232, E233, E234, E235, E236, E237, E238, E242,
E243, E244, E245, E246, E247, E248, E262, E263, E264, E265, E266, E267, E268
D-4
Appendix E—Fiscal Data Plan Questions
E-1
National Public Education Financial Survey (NPEFS)
Fiscal Year (FY) 2019 Fiscal Data Plan
January 30, 2020
Direct Program Support / State Payments on Behalf of the Local Education Agency (LEA)
Note: Both NPEFS and the School District Finance (F-33) Survey use your responses to questions 1-4
below to analyze and process the Direct Program Support/State Payments on Behalf of the LEA sections
of the surveys. It is critical that these questions be completed as accurately as possible so that state
expenditures on behalf of LEAs are reflected correctly on NPEFS and F-33.
In some instances, the amounts requested in question 4 are missing in the fiscal data plan, yet are included
within the Direct Program Support section of NPEFS. If applicable to your state, the amounts reported in
question 4 below should match the amounts reported within the Direct Program Support section of
NPEFS unless the Direct Program Support amounts have been functionalized within the survey. If the
amounts have been functionalized, then Direct Program Support payments will still need to be broken out
and reported separately under question 4.
1. In your state, do LEAs receive funds from the state classified as Direct Program
Support (NPEFS)/State Payments on Behalf of the LEA (F-33)?
No (Please go to question 5.)
Yes
2. Where are these amounts reported in NPEFS? (Check all that apply.)
Revenues
Expenditures
Amounts are reported only in the fiscal data plan, not NPEFS.
3. How are these amounts reported in F-33?
Amounts are reported in F-33 at the school district level.
Amounts are reported in F-33 as state totals.
Amounts are reported only in the fiscal data plan, not F-33.
4. Please provide the TOTAL Direct Program Support/State Payments on Behalf of the
LEA amounts in your state (include all amounts, even those reported under their
appropriate functions).
4a. Textbooks for Public School Students
1. Non-Property
$
2. Property Only
$
E-2
4b. Transportation for Public School Students
1. Non-Property
$
2. Property Only
$
4c. Employee Benefits for Public School Employees
1. Non-Property
$
4d. If you are reporting Direct Program Support/State Payments on Behalf of the
LEA expenditures for Employee Benefits, please indicate the general categories
of employee benefits these expenditures support: (Check all that apply.)
Retirement
Health Insurance
Other (Please specify.)
4e. Direct Program Support for Private School Students
1. Non-Property
$
2. Property Only
$
4f. Other Direct Program Support for Public School Students
1. Non-Property
$
If applicable, please specify program name(s)
2. Property Only
$
If applicable, please specify program name(s)
5. In your state, does the state education agency (SEA) provide funds directly to students
or families for payment of elementary/secondary education expenses?
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)
E-3
5b. Please indicate below whether these amounts are reported in NPEFS and F-33 for
fiscal year 2018.
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.
Prekindergarten (PK) Data
6. Please indicate below if finance data (local, state, and federal sources) for PK students
are included in NPEFS and F-33 data for fiscal year 2018: (Check all that apply.)
Included in FY 2018 NPEFS
Included in FY 2018 F-33
Not included in NPEFS or F-33
Finance Data for Charter Schools
7. Please indicate below if your state has any of the following types of charter schools:
(Check all that apply.)
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.)
E-4
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.)
NPEFS Average Daily Attendance (ADA)
8. When calculating ADA on the NPEFS survey, do you include summer school
attendance?
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?
Note: If your state calculates ADA based on state statutes defining ADA, NCES requests that you submit
the statutory citation documenting how ADA is defined in your state.
9. Is the ADA your state reported on NPEFS calculated based on state statute definition?
No, ADA is calculated based on NCES definition. (Please go to question 10.)
Yes
E-5
9a. If yes, are you submitting your state statutory citation (documenting how ADA is
defined) with your NPEFS submission?
No
Yes
10. Is the ADA your state reported on NPEFS calculated using a multiplier to convert
Average Daily Membership (ADM) to ADA?
No (Please go to question 11.)
Yes
10a. Please provide the multiplier used.
School-Level Finance Data
11. Does your state currently maintain school-level finance data?
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.
11a. If you make school-level financial data available on your website, please
provide the URL:
11b. If your state currently tracks expenditures at the school level, please indicate
the types of expenditures collected. (Check all that apply.)
Personnel expenditures
Nonpersonnel expenditures
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.
E-6
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.
11e. If your state currently tracks personnel or nonpersonnel expenditures at the
school level, has your state’s uniform chart of accounts been adjusted to include
school-level codes?
Yes
No
Virtual Schools
Note: For the purposes of this question, a “virtual school” is a public elementary-secondary (PK12) school that only offers instruction in which students and teachers are separated by time and/or
location, and interaction occurs via computers and/or telecommunications technologies. A virtual
school generally does not have a physical facility that allows students to attend classes on site.
12. Does your state have virtual schools?
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.)
E-7
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.
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.
13. Does your state report revenues from private sources?
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
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.)
E-8
Appendix F—Fiscal Data Plan Responses
F-1
Appendix F - Fiscal Data Plan Responses
Exhibit F-1. Fiscal Data Plan responses to questions 1 through 3, by state or jurisdiction: Fiscal year 2019
Q.1
Q.2
State or jurisdiction
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
See notes at end of exhibit.
In your state, do local
education agencies
receive funds from the
state classified as
Direct Program
Support (NPEFS)/
State Payments on
Behalf of the LEA
(F-33)?
No
Yes
Yes
Yes
Yes
No
Yes
Yes
No
Yes
Yes
No
Yes
Yes
Yes
No
Yes
Yes
Yes
Yes
Yes
Yes
No
Yes
Yes
No
No
No
No
No
Yes
No
Yes
Yes
No
No
Where are these amounts reported in
NPEFS?
Revenues
†
Yes
No
Yes
Yes
†
Yes
Yes
†
No
Yes
†
Yes
Yes
Yes
†
Yes
Yes
Yes
Yes
Yes
Yes
†
Yes
Yes
†
†
†
†
†
Yes
†
Yes
Yes
†
†
Expenditures
†
Yes
Yes
Yes
Yes
†
Yes
Yes
†
Yes
Yes
†
Yes
Yes
Yes
†
Yes
Yes
Yes
Yes
Yes
Yes
†
Yes
Yes
†
†
†
†
†
Yes
†
Yes
Yes
†
†
F-2
Not Reported
†
No
No
No
No
†
No
No
†
No
No
†
No
No
No
†
No
No
No
No
No
No
†
No
No
†
†
†
†
†
No
†
Yes
No
†
†
Q.3
How are these amounts reported in
F-33?
†
In F-33 at the school-district level
Only in the fiscal data plan, not F-33
Only in the fiscal data plan, not F-33
In F-33 at the school-district level
†
Only in the fiscal data plan, not F-33
In F-33 at the school-district level
†
Only in the fiscal data plan, not F-33
In F-33 at the school-district level
†
In F-33 at the school-district level
In F-33 as state totals
In F-33 as state totals
†
In F-33 at the school-district level
In F-33 as state totals
Only in the fiscal data plan, not F-33
In F-33 at the school-district level
In F-33 as state totals
In F-33 at the school-district level
†
Only in the fiscal data plan, not F-33
In F-33 at the school-district level
†
†
†
†
†
In F-33 at the school-district level
†
In F-33 at the school-district level
In F-33 at the school-district level
†
†
Appendix F - Fiscal Data Plan Responses
Exhibit F-1. Fiscal Data Plan responses to questions 1 through 3, by state or jurisdiction: Fiscal year 2019—Continued
Q.1
Q.2
Q.3
State or jurisdiction
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Other jurisdictions
American Samoa
Guam
Commonwealth of the
Northern Mariana Islands
Puerto Rico
Virgin Islands
In your state, do local
education agencies
receive funds from the
state classified as
Direct Program
Support (NPEFS)/
State Payments on
Behalf of the LEA
(F-33)?
Yes
No
No
Yes
Yes
Yes
No
Yes
No
No
No
No
Yes
Yes
No
Where are these amounts reported in
NPEFS?
How are these amounts reported in
F-33?
Revenues
Yes
†
†
Yes
Yes
Yes
†
Yes
†
†
†
†
Yes
Yes
†
Expenditures
Yes
†
†
Yes
Yes
Yes
†
No
†
†
†
†
Yes
Yes
†
Not Reported
No
†
†
No
No
No
†
No
†
†
†
†
No
No
†
In F-33 as state totals
†
†
In F-33 at the school-district level
In F-33 as state totals
In F-33 at the school-district level
†
In F-33 at the school-district level
†
†
†
†
In F-33 at the school-district level
Only in the fiscal data plan, not F-33
†
No
No
†
†
†
†
†
†
†
†
No
†
†
†
†
No
No
†
†
†
†
†
†
†
†
† Not applicable.
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public
Education Financial Survey (NPEFS)," fiscal year 2019, provisional Version 1a.
F-3
Appendix F - Fiscal Data Plan Responses
Exhibit F-2. Fiscal Data Plan responses to questions 4.a.1 through 4.c, by state or jurisdiction: Fiscal Year 2019
Please provide the TOTAL Direct Program Support/State Payments on Behalf of the LEA amounts in
your state (include all amounts, even those reported under their appropriate functions).
Q.4.a.1
Q.4.b.1
Q.4.c
State or jurisdiction
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
See notes at end of exhibit.
Textbooks for Public School
Students
Transportation for Public School
Students
Employee Benefits for
Public School Employees
Non-Property
†
$0
0
0
0
†
0
3,289,387
†
0
0
†
0
0
0
†
0
0
0
0
0
0
†
0
10,415
†
†
†
†
†
0
†
0
0
†
†
0
†
†
Non-Property
†
$0
426,294
0
0
†
0
117,746,880
†
0
0
†
0
0
0
†
0
0
0
0
0
0
†
0
0
†
†
†
†
†
0
†
0
13,995,831
†
†
0
†
†
Non-Property
†
$141,584,498
0
82,658,192
5,818,469,000
†
1,398,316,993
642,733,128
†
0
32,129,306
†
439,023
6,104,706,301
1,097,200,000
†
260,116,314
1,853,566,184
0
181,527,833
739,685,425
1,566,228,063
†
0
2,230,255
†
†
†
†
†
2,906,041,471
†
6,070,650,335
52,219,199
†
†
32,330,393
†
†
Property
†
$0
0
0
0
†
0
0
†
0
0
†
0
0
0
†
0
0
0
0
0
0
†
0
0
†
†
†
†
†
0
†
0
0
†
†
0
†
†
F-4
Property
†
$0
0
0
0
†
0
0
†
0
0
†
0
0
0
†
0
0
0
0
0
0
†
0
0
†
†
†
†
†
0
†
0
53,212,059
†
†
0
†
†
Appendix F - Fiscal Data Plan Responses
Exhibit F-2. Fiscal Data Plan responses to questions 4.a.1 through 4.c, by state or jurisdiction: Fiscal Year 2019—Continued
Please provide the TOTAL Direct Program Support/State Payments on Behalf of the LEA amounts in
your state (include all amounts, even those reported under their appropriate functions).
Q.4.a.1
Q.4.b.1
Q.4.c
Textbooks for Public School
Transportation for Public School
Employee Benefits for
Students
Students
Public School Employees
State or jurisdiction
Non-Property
Property
Non-Property
Property
Non-Property
Rhode Island
0
0
3,038,684
0
106,256,564
South Carolina
19,462,142
0
75,144,407
41,838,669
0
South Dakota
0
0
0
0
0
Tennessee
†
†
†
†
†
Texas
95,532,461
0
1,396,851
0
1,930,248,442
Utah
†
†
†
†
†
Vermont
†
†
†
†
†
Virginia
†
†
†
†
†
Washington
†
†
†
†
†
West Virginia
0
0
0
0
683,791,245
Wisconsin
0
0
0
0
0
Wyoming
†
†
†
†
†
Other jurisdictions
American Samoa
†
†
†
†
†
Guam
†
†
†
†
†
Commonwealth of the
†
†
†
†
†
Northern Mariana Islands
Puerto Rico
†
†
†
†
†
Virgin Islands
†
†
†
†
†
† Not applicable.
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public
Education Financial Survey (NPEFS)," fiscal year 2019, provisional Version 1a.
F-5
Appendix F - Fiscal Data Plan Responses
Exhibit F-3. Fiscal Data Plan responses to questions 4.d through 4.e, by state or jurisdiction: Fiscal Year 2019
State or jurisdiction
Alabama
Alaska
Arizona
Arkansas
California
Please provide the TOTAL Direct Program Support/State Payments on Behalf of the LEA amounts in your
state (include all amounts, even those reported under their appropriate functions).
Q.4.d
Q.4.e
If you are reporting Direct Program Support expenditures for Employee Benefits, Direct Program Support
please indicate the general categories of benefits these expenditures support:
for Private School
Students
Health
Retirement Insurance Other
Non-Property Property
†
†
†
†
†
Yes
No
No
$0
$0
†
†
†
0
0
Yes
Yes
No
0
0
Yes
No
The state contributed a total of $5,818,469,000 on
0
0
behalf of the LEA1 expenditures for retirement.
However, some LEAs did not report the on-behalf
expenditures on their books. $3,776,300,287 state
payments on behalf of the LEA expenditures for
retirement were reported in the F-33 at the school
district level. When we prepared the data reporting for
NPEFS, we added another $2,042,168,713 for NPEFS
reporting to reflect the total amount of
$5,818,469,000.
Colorado
Connecticut
Delaware
District of Columbia
Florida
Georgia
Hawaii
Idaho
†
Yes
Yes
†
†
Yes
†
No
†
Yes
Yes
†
†
No
†
No
†
No
No
†
†
No
†
Unemployment insurance paid directly to the Idaho
Department of Labor for benefit of local education
agencies.
†
19,795,557
0
†
0
0
†
0
†
0
0
†
0
0
†
0
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
See notes at end of exhibit.
Yes
Yes
†
Yes
Yes
†
Yes
Yes
Yes
†
†
Yes
†
No
No
†
No
Yes
†
Yes
No
No
†
†
Yes
†
No
No
†
No
0
0
†
0
0
0
0
13,040,000
0
†
0
5,613,996
†
0
0
†
0
0
0
0
0
0
†
0
0
†
Life insurance, HRA2
†
No
No
No
†
†
No
†
F-6
Appendix F - Fiscal Data Plan Responses
Exhibit F-3. Fiscal Data Plan responses to questions 4.d through 4.e, by state or jurisdiction: Fiscal Year 2019—Continued
State or jurisdiction
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Other jurisdictions
American Samoa
Guam
Commonwealth of the
Northern Mariana Islands
Puerto Rico
Virgin Islands
See notes at end of exhibit.
Please provide the TOTAL Direct Program Support/State Payments on Behalf of the LEA amounts in your
state (include all amounts, even those reported under their appropriate functions).
Q.4.d
Q.4.e
If you are reporting Direct Program Support expenditures for Employee Benefits, Direct Program Support
please indicate the general categories of benefits these expenditures support:
for Private School
Students
Health
Retirement Insurance Other
Non-Property Property
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
Yes
No
No
0
0
†
†
†
†
†
Yes
No
No
0
0
No
No
Workers Compensation for State Funded Employees
0
0
(these payments are not in NC MFR3 Data Files)
†
†
Yes
†
†
Yes
†
†
†
Yes
†
†
†
†
Yes
†
†
†
†
No
†
†
No
†
†
†
Yes
†
†
†
†
Yes
†
†
†
†
No
†
†
No
†
†
†
Medicare
†
†
†
†
No
†
†
†
†
0
†
†
0
0
0
†
0
†
†
†
†
912,441
0
†
†
†
0
†
†
0
0
0
†
0
†
†
†
†
0
0
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
F-7
Appendix F - Fiscal Data Plan Responses
† Not applicable.
Local Education Agency
2
Health Reimbursement Account
3
Monthly Finance Reports
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public
Education Financial Survey (NPEFS)," fiscal year 2019, provisional Version 1a.
1
F-8
Appendix F - Fiscal Data Plan Responses
Exhibit F-4. Fiscal Data Plan responses to questions 4.f.1 through 4.f.2, by state or jurisdiction: Fiscal Year 2019
Please provide the TOTAL Direct Program Support/State Payments on Behalf of the LEA amounts in your
state (include all amounts, even those reported under their appropriate functions).
Q.4.f.1
Q.4.f.2
Other Direct Program Support for
Other Direct Program Support for Public School Students
Public School Students
State or jurisdiction
Alabama
Non-Property
†
Program Name(s)
†
Property
†
Program Name(s)
†
Alaska
$0
†
$0
†
Arizona
74,779,788
County Small Schools Program, Arizona
Department of Juvenile Corrections, County
Juvenile Corrections, County Jails, County
Detention Center, Residential Vouchers, Arizona
School for Deaf & Blind, Special County Reserve
Funds Operations
0
†
Arkansas
126,341,587
California
Arkansas Public School Computer Network,
0
National Board Of Professional Teaching Standards,
Assessment/End Of Course Testing, Professional
Development Funding, FT Real Property
Reappraisal Costs Transfer, Supplemental Millage
Incentive To EBD1, General Facilities Funding To
EBD, Distance Learning Operating Grants,
Curriculum, Technology Grants, Statewide System
Of Support
4,495,247,900 Some charter schools.
60,450,440
Some charter schools.
Colorado
†
†
†
†
Connecticut
438,634,404
Child Nutrition programs run by State Agencies,
State Technical Education and Career System
School programs, State Department of Correction
programs, Regional Education Service Center
programs
9,746,348
Delaware
0
†
0
State Technical
Education and Career
System, School
Programs, Regional
Education Service
Center Programs
†
District of Columbia
†
†
†
†
Florida
1,103,958,677 Florida School for Deaf & Blind, Florida Virtual
School, McKay Scholarship Program, Florida Tax
Credit Scholarship, Hope Scholarship Program
0
†
Georgia
62,910,989
Georgia Academy for the Blind, Georgia School for 0
the Deaf, Atlanta Area School for the Deaf, Georgia
Virtual School, Georgia Department of Juvenile
Justice
†
Hawaii
†
†
†
†
Idaho
0
†
0
†
Illinois
41,770,000
ROE2 Salaries, ROE School Services, Dept of
Corrections and Juvenile Justice, Title II Math and
Science Partnership Program.
0
†
See notes at end of exhibit.
F-9
†
Appendix F - Fiscal Data Plan Responses
Exhibit F-4. Fiscal Data Plan responses to questions 4.f.1 through 4.f.2, by state or jurisdiction: Fiscal Year 2019—Continued
Please provide the TOTAL Direct Program Support/State Payments on Behalf of the LEA amounts in your
state (include all amounts, even those reported under their appropriate functions).
Q.4.f.1
Q.4.f.2
Other Direct Program Support for
Other Direct Program Support for Public School Students
Public School Students
State or jurisdiction
Indiana
Non-Property
16,892,755
Program Name(s)
School for the Blind and School for the Deaf
Property
0
Program Name(s)
†
Iowa
†
†
†
†
Kansas
0
†
0
†
Kentucky
0
†
0
†
Louisiana
52,652,823
LA School of Deaf, LA Special Ed Center and
Special School District
0
†
Maine
0
†
0
†
Maryland
100,732,921
Seed School Of Maryland, Juvenile Services
Education, School For The Blind, Assessments
0
†
Massachusetts
0
†
0
†
Michigan
†
†
†
†
Minnesota
55,862,623
Bureau of Indian Affairs Tribal Schools,
Department of Corrections Agency No. P78,
Faribault Academies, Perpich Center for Arts
Education, Enrollment Options.
0
†
Mississippi
11,197,891
MS School of Arts, MS School for Math & Science, 255,715
MS School for Blind/Deaf.
Missouri
†
†
†
MS School of Arts, MS
School for Math &
Science, MS School for
Blind/Deaf.
†
Montana
†
†
†
†
Nebraska
†
†
†
†
Nevada
†
†
†
†
New Hampshire
†
†
†
†
New Jersey
1,070,287,204 Debt service for state issued school construction
bonds. This is not included in F33.
0
†
New Mexico
†
†
†
New York
2,621,540,132 District payments to charter schools.
0
†
North Carolina
0
†
0
†
North Dakota
†
†
†
†
Ohio
†
†
†
†
Oklahoma
255,787,448
Career Tech salaries, Commodities and Student
Assessment on behalf of students.
0
†
Oregon
†
†
†
†
Pennsylvania
†
†
†
†
†
See notes at end of exhibit.
F-10
Appendix F - Fiscal Data Plan Responses
Exhibit F-4. Fiscal Data Plan responses to questions 4.f.1 through 4.f.2, by state or jurisdiction: Fiscal Year 2019—Continued
Please provide the TOTAL Direct Program Support/State Payments on Behalf of the LEA amounts in your
state (include all amounts, even those reported under their appropriate functions).
Q.4.f.1
Q.4.f.2
Other Direct Program Support for
Other Direct Program Support for Public School Students
Public School Students
State or jurisdiction
Rhode Island
Non-Property
0
Program Name(s)
†
Property
65,340,282
Program Name(s)
School Housing Aid
South Carolina
36,586,211
Community Education, Testing
0
†
South Dakota
11,247,291
Connecting Schools
739,649
Connecting Schools
Tennessee
†
†
†
†
Texas
301,523,342
†
Utah
†
Windham School District, Assessment, Regional
0
Day Schools Deaf, Communities in Schools,Grade
School Lunch Matching, Educator Quality and
Leadership, Regional Education Service Centers,
Early Childhood State Center at University of Texas
Health Science Center, Open Source Instructional
Materials, Students with Autism, Students with
Dyslexia, Texas Gateway and Online Resources
(formerly Project Share), Texas Advanced
Placement Initiative
†
†
Vermont
†
†
†
†
Virginia
†
†
†
†
Washington
†
†
†
†
West Virginia
43,195,261
Corrections, WV School for Deaf and Blind, Tools
for Schools, Virtual Schools, and Statewide
Technology Support
1,637,665
WV School for the Deaf
and Blind
Wisconsin
73,356,956
State payments to independent charter schools
0
†
Wyoming
†
†
†
†
†
Other jurisdictions
American Samoa
†
†
†
†
Guam
†
†
†
†
Commonwealth of the
†
†
†
†
Northern Mariana Islands
Puerto Rico
†
†
†
†
Virgin Islands
†
†
†
†
† Not applicable.
1
Educational and Behavioral Disorders
2
Regional Office Education
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public Education
Financial Survey (NPEFS)," fiscal year 2019, provisional Version 1a.
F-11
Appendix F - Fiscal Data Plan Responses
Exhibit F-5. Fiscal Data Plan responses to question 5, by state or jurisdiction: Fiscal Year 2019
Q.5
Q.5.a
State or jurisdiction
Alabama
Alaska
Arizona
Does the SEA
provide funds directly
to students or families
for payment of
elementary/
secondary education
expenses?
No
No
Yes
Arkansas
California
Colorado
Connecticut
Delaware
No
No
No
No
No
District of Columbia
Florida
Georgia
No
No
No
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
See notes at end of exhibit.
No
No
No
No
No
No
No
No
Q.5.b
How are these
amounts reported in
If yes, please provide the amount and specify the program
NPEFS and
names(s)
F-33 for fiscal year
2019?
Amount
Program names(s)
†
†
†
†
†
†
—
Empowerment Scholarship Program
Amounts are not
reported in F-33 or
NPEFS.
†
†
†
†
†
†
†
†
†
†
†
†
†
Amounts are not
reported in F-33 or
NPEFS.
†
†
†
†
†
†
†
There is a program in which parents of
Amounts are reported
exceptional students (students with disabilities) in FY 2019 F-33 and
can elect to enroll their child in a private
NPEFS as state
school, and the state funds are paid to the
totals.
private school by the state and not included in
the expenditures of the school district that are
reported in this survey. This program is
identified as the SB10 program in the State of
Georgia. The amount of SB10 expenditures
paid by the Georgia Department of Education
for FY 2019 was $33,205,756 (state funds
only). Private school payments by the LEAs
(local funds) are included in the financial data
that is provided to GaDOE. Therefore, these
payments of local funds are included in this
survey.
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
F-12
†
†
†
†
†
†
†
†
Appendix F - Fiscal Data Plan Responses
Exhibit F-5. Fiscal Data Plan responses to question 5, by state or jurisdiction: Fiscal Year 2019—Continued
Q.5
Q.5.a
State or jurisdiction
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Does the SEA
provide funds directly
to students or families
for payment of
elementary/
secondary education
expenses?
No
No
No
No
No
Yes
Amount
†
†
†
†
†
$2,182,986
Program names(s)
†
†
†
†
†
Educational Scholarship Accounts
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
No
No
No
No
No
No
No
No
No
No
No
Yes
†
†
†
†
†
†
†
†
†
†
†
—
†
†
†
†
†
†
†
†
†
†
†
The Lindsey Nicole Henry Scholarship Act
authorizes the parent or guardian of a public
school student with a disability who is served
under the Individuals with Disabilities
Education Act to exercise their parental option
and request to have an LNH Scholarship
awarded for their child to attend a participating
private school approved by the State Board of
Education.
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
No
No
No
No
No
Yes
†
†
†
†
†
937,620
†
†
†
†
†
Individual Education Account Program
Texas
See notes at end of exhibit.
No
†
†
If yes, please provide the amount and specify the program
names(s)
F-13
Q.5.b
How are these
amounts reported in
NPEFS and
F-33 for fiscal year
2019?
†
†
†
†
†
Amounts are not
reported in F-33 or
NPEFS.
†
†
†
†
†
†
†
†
†
†
†
Amounts are not
reported in F-33 or
NPEFS.
†
†
†
†
†
Amounts are reported
in FY 2019 F-33 and
NPEFS as state
totals.
†
Appendix F - Fiscal Data Plan Responses
Exhibit F-5. Fiscal Data Plan responses to question 5, by state or jurisdiction: Fiscal Year 2019—Continued
Q.5
Q.5.a
State or jurisdiction
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Other jurisdictions
American Samoa
Guam
Commonwealth of the
Northern Mariana Islands
Puerto Rico
Does the SEA
provide funds directly
to students or families
for payment of
If yes, please provide the amount and specify the program
elementary/
names(s)
secondary education
expenses?
Amount
Program names(s)
Yes
5,936,779
—
Q.5.b
No
No
No
No
No
No
†
†
†
†
†
†
†
†
†
†
†
†
How are these
amounts reported in
NPEFS and
F-33 for fiscal year
2019?
Amounts are reported
in FY 2019 F-33 and
NPEFS as state
totals.
†
†
†
†
†
†
No
No
†
†
†
†
†
†
No
†
†
†
Yes
6,118,427
†
Amounts are reported
only in the fiscal data
plan, not F-33 or
NPEFS.
†
Virgin Islands
No
†
†
— Not available
† Not applicable
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public
Education Financial Survey (NPEFS)," fiscal year 2019, provisional Version 1a.
F-14
Appendix F - Fiscal Data Plan Responses
Exhibit F-6. Fiscal Data Plan responses to questions 6 through 7, by state or jurisdiction: Fiscal Year 2019
Q.7
Q.6
Please indicate below if finance data (local, state,
and federal sources) for PK students are included in
Please indicate below if your state has any of the
NPEFS and F-33 data for fiscal year 2019.
following types of LEAs:
Included in
Included in
The state does
FY 2019
FY 2019
Not included in
not have public Independent
Dependent
State or jurisdiction
NPEFS
F-33
NPEFS or F-33
charter schools charter schools charter schools
Alabama
Yes
Yes
No
No
Yes
No
Alaska
Yes
Yes
No
No
No
Yes
Arizona
No
No
Yes
No
Yes
No
Arkansas
Yes
Yes
No
No
Yes
Yes
California
Yes
Yes
No
No
Yes
Yes
Colorado
Yes
Yes
No
No
Yes
No
Connecticut
Yes
Yes
No
No
Yes
Yes
Delaware
Yes
Yes
No
No
Yes
No
District of Columbia
Yes
Yes
No
No
Yes
Yes
Florida
Yes
Yes
No
No
Yes
Yes
Yes
Yes
No
Georgia
No
Yes
Yes
Hawaii
Yes
Yes
No
No
No
Yes
Idaho
No
Yes
No
Yes
Yes
No
Illinois
No
Yes
Yes
Yes
Yes
No
Indiana
Yes
Yes
No
No
Yes
Yes
Iowa
No
No
Yes
Yes
Yes
No
Kansas
No
No
Yes
Yes
Yes
No
Kentucky
Yes
Yes
No
Yes
No
No
Louisiana
No
Yes
Yes
Yes
Yes
No
Maine
Yes
Yes
No
No
Yes
No
Maryland
Yes
Yes
No
No
No
Yes
No
Yes
No
Massachusetts
Yes
Yes
No
Michigan
Yes
Yes
No
No
Yes
No
No
Yes
No
Minnesota
Yes
Yes
No
Mississippi
Yes
Yes
No
No
Yes
No
Missouri
Yes
Yes
No
No
Yes
Yes
Yes
No
No
Montana
Yes
Yes
No
Nebraska
Yes
Yes
No
Yes
No
No
Nevada
Yes
Yes
No
No
Yes
Yes
New Hampshire
Yes
Yes
No
No
Yes
Yes
New Jersey
No
Yes
No
Yes
Yes
No
No
Yes
Yes
New Mexico
Yes
Yes
No
New York
No
Yes
No
No
Yes
No
North Carolina
Yes
Yes
No
No
Yes
No
North Dakota
Yes
No
No
Yes
Yes
No
Ohio
Yes
Yes
No
No
Yes
No
Yes
Yes
No
Oklahoma
No
Yes
Yes
Oregon
No
No
Yes
No
Yes
Yes
Pennsylvania
No
Yes
No
Yes
Yes
No
Rhode Island
No
Yes
Yes
Yes
Yes
No
See notes at end of exhibit.
F-15
Appendix F - Fiscal Data Plan Responses
Exhibit F-6. Fiscal Data Plan responses to questions 6 through 7, by state or jurisdiction: Fiscal Year 2019—Continued
Q.7
Q.6
Please indicate below if finance data (local, state,
and federal sources) for PK students are included in
Please indicate below if your state has any of the
NPEFS and F-33 data for fiscal year 2019.
following types of LEAs:
Included in
Included in
The state does
FY 2019
FY 2019
Not included in
not have public Independent
Dependent
State or jurisdiction
NPEFS
F-33
NPEFS or F-33
charter schools charter schools charter schools
South Carolina
Yes
Yes
No
No
Yes
Yes
South Dakota
Yes
No
No
Yes
Yes
No
Tennessee
Yes
Yes
No
No
No
Yes
Texas
Yes
Yes
No
No
Yes
Yes
Utah
Yes
Yes
No
No
Yes
No
Vermont
Yes
Yes
No
Yes
No
No
Virginia
Yes
Yes
No
No
No
Yes
Yes
Yes
No
Washington
No
Yes
No
West Virginia
Yes
Yes
No
Yes
No
No
Wisconsin
No
Yes
Yes
Yes
Yes
No
No
No
Yes
Wyoming
Yes
Yes
No
Other jurisdictions
Yes
No
No
American Samoa
Yes
Yes
No
Yes
No
No
Guam
No
No
Yes
Commonwealth of the
No
No
Yes
Yes
No
No
Northern Mariana Islands
No
No
Yes
Puerto Rico
Yes
No
No
Yes
No
No
Yes
No
No
Virgin Islands
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public Education
Financial Survey (NPEFS)," fiscal year 2019, provisional Version 1a.
F-16
Appendix F - Fiscal Data Plan Responses
Exhibit F-7. Fiscal Data Plan responses to questions 7.a, by state or jurisdiction: Fiscal Year 2019
Q.7.a
Please indicate below how finance data for charter schools are included in NPEFS and F-33 data for FY 2019
State or jurisdiction
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
Data for
charter schools
are not included
in NPEFS
Other
Alabama
Yes
Yes
No
No
No
Alaska
Yes
No
No
No
No
Arizona
Yes
No
No
No
No
Arkansas
Yes
No
No
No
No
California
Yes
No
No
No
Yes1
Colorado
Yes
No
No
No
No
Connecticut
Yes
No
No
No
No
Delaware
Yes
No
No
No
No
District of Columbia
Yes
Yes
Yes
No
No
Florida
No
No
No
No
No
Georgia
Yes
No
Yes
No
Yes2
Hawaii
No
Yes
No
No
No
Idaho
Yes
No
No
No
Yes3
Illinois
No
No
Yes
No
Yes4
Indiana
Yes
No
No
No
No
Iowa
Yes
No
No
No
Yes5
Kansas
Yes
No
No
No
No
Kentucky
†
†
†
†
†
Louisiana
No
No
No
No
No
Maine
Yes
No
No
No
No
Maryland
No
Yes
No
No
No
Massachusetts
Yes
No
No
No
No
Michigan
Yes
No
No
No
Yes6
Minnesota
Yes
No
No
No
No
Mississippi
Yes
No
No
No
No
Missouri
Yes
No
No
No
No
Montana
†
†
†
†
†
Nebraska
†
†
†
†
†
Nevada
Yes
No
No
No
No
New Hampshire
No
No
No
Yes
No
New Jersey
Yes
No
No
No
No
See notes at end of exhibit.
F-17
Appendix F - Fiscal Data Plan Responses
Exhibit F-7. Fiscal Data Plan responses to questions 7.a, by state or jurisdiction: Fiscal Year 2019—Continued
Q.7.a
Please indicate below how finance data for charter schools are included in NPEFS and F-33 data for FY 2019
State or jurisdiction
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
Data for
charter schools
are not included
in NPEFS
Other
New Mexico
Yes
No
No
No
Yes7
New York
No
No
Yes
No
No
North Carolina
Yes
No
No
No
No
North Dakota
†
†
†
†
†
Ohio
Yes
No
No
No
No
Oklahoma
Yes
No
No
No
No
Oregon
No
No
Yes
No
No
Pennsylvania
Yes
No
No
No
No
Rhode Island
Yes
No
No
No
No
South Carolina
Yes
No
No
No
No
South Dakota
†
†
†
†
†
Tennessee
No
Yes
No
No
No
Texas
Yes
No
No
No
No
Utah
Yes
No
No
No
No
Vermont
†
†
†
†
†
Virginia
Yes
No
No
No
No
Washington
No
Yes
No
No
No
West Virginia
†
†
†
†
†
Wisconsin
No
No
No
No
Yes8
Wyoming
Yes
No
No
No
No
American Samoa
†
†
†
†
†
Guam
No
No
Yes
No
No
Commonwealth of the
Northern Mariana Islands
†
†
†
†
†
Puerto Rico
No
Yes
No
No
Virgin Islands
†
†
†
†
No
†
Other jurisdictions
See notes at end of exhibit.
F-18
Appendix F - Fiscal Data Plan Responses
† Not applicable.
1
In California, some charter schools reported their data with functionalized revenues and expenditures in the Standardized Account Code
Structure. However, some charter schools elected to report their data in a highly summarized format known as the Alternative Form, which
lacks any revenue detail by funding source or expenditure detail by function.
2
Georgia has some local charter schools within the school districts that do not report the expenditures by object level such as salaries, benefits,
etc. The payment made by the school district to the local charter school for that activity is reported in purchased services. Beginning in FY
2017, the school districts are required to disaggregate the expenditure data as expended by the local charter school. However, two metro
Atlanta school districts failed to disaggregate the expenditure data as expended by their local charter schools.
3
Idaho collects financial information and an audit report from each public school district and each public charter school.
4
In Illinois, the amount of tuition a school district pays to the charter school is reported for those students served from the school districts.
5
All charter schools in Iowa must be part of a public school district and included in revenues and expenditures report by the public school
district. During FY19, there were two authorized charter schools in Iowa.
The virtual schools in question 12 are also part of a public school district. The districts with the virtual schools report expenditures at the
functional level. The students home district reports tuition expenditures to the serving LEA. During FY19, there were two authorized virtual
schools in Iowa.
6
Charter schools in Michigan (also referred to as Public School Academies (PSAs) are considered separate public school entities/districts and
are subject to the same financial reporting requirements as traditional districts.
7
In New Mexico, all charter school data (regardless of dependent or independent status) follows the same UCOA as traditional school districts
and is aggregated in statewide translated data. We can provide disaggregated data for both dependent and independent charters.
8
For Wisconsin, dependent charter schools data are included on a functionalized basis, although the level and accounts will vary depending on
whether the charter school is an instrumentality or non-instrumentality as was contracted services. Independent charter schools are included in
direct program support above in 4f. This is the total state payment amount to all independent charter schools. We do not have functionalized
data from the independent charter schools.
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public Education
Financial Survey (NPEFS)," fiscal year 2019, provisional Version 1a.
F-19
Appendix F - Fiscal Data Plan Responses
Exhibit F-8. Fiscal Data Plan responses to questions 7.b, by state or jurisdiction: Fiscal Year 2019
Q.7.b
Please indicate below how finance data for charter schools are included in F-33 for fiscal year 2019
State or jurisdiction
Data reported include
functionalized revenues and
expenditures for independent
charter schools
Revenues and
Revenues and expenditures
expenditures are from both
are only from private and
government
government
sources
sources
Data reported include
functionalized revenues and
expenditures for dependent
charter schools
Revenues and
Revenues and expenditures
expenditures are from both
are only from private and
government
government
sources
sources
Data reported
include only
government
payments to
charter schools
Data for
charter
schools are
not included
in F-33
Other
Alabama
No
Yes
†
†
No
No
No
Alaska
†
†
No
Yes
No
No
No
Arizona
No
Yes
†
†
No
No
No
Arkansas
No
Yes
No
Yes
No
No
No
California
No
Yes
No
Yes
No
No
Yes1
Colorado
No
Yes
†
†
No
No
No
Connecticut
No
Yes
No
Yes
No
No
No
Delaware
No
Yes
†
†
No
No
No
District of Columbia
No
Yes
No
Yes
Yes
No
No
Florida
No
No
No
No
Yes
No
No
Georgia
No
Yes
No
Yes
Yes
No
Yes2
Hawaii
†
†
Yes
†
†
†
†
Idaho
Yes
No
†
†
No
No
No
Illinois
No
No
No
No
Yes
No
Yes3
Indiana
No
Yes
No
Yes
No
No
No
Iowa
†
†
No
Yes
No
No
Yes4
Kansas
†
†
No
Yes
No
No
No
Kentucky
†
†
†
†
†
†
†
Louisiana
No
Yes
No
Yes
No
No
No
Maine
No
Yes
†
†
No
No
No
Maryland
†
†
Yes
No
No
No
No
Massachusetts
No
Yes
†
†
No
No
No
Michigan
No
Yes
†
†
No
No
Yes5
Minnesota
No
Yes
†
†
No
No
No
Mississippi
No
Yes
†
†
No
No
No
Missouri
No
Yes
No
Yes
No
No
No
Montana
†
†
†
†
†
†
†
Nebraska
†
†
†
†
†
†
†
Nevada
No
Yes
No
Yes
No
No
No
See notes at end of exhibit.
F-20
Appendix F - Fiscal Data Plan Responses
Exhibit F-8. Fiscal Data Plan responses to questions 7.b, by state or jurisdiction: Fiscal Year 2019—Continued
Q.7.b
Please indicate below how finance data for charter schools are included in F-33 for fiscal year 2019
State or jurisdiction
Data reported include
functionalized revenues and
expenditures for independent
charter schools
Revenues and
Revenues and expenditures
expenditures are from both
are only from private and
government
government
sources
sources
Data reported include
functionalized revenues and
expenditures for dependent
charter schools
Revenues and
Revenues and expenditures
expenditures are from both
are only from private and
government
government
sources
sources
Data reported
include only
government
payments to
charter schools
Data for
charter
schools are
not included
in F-33
Other
New Hampshire
No
No
No
No
No
Yes
No
New Jersey
No
No
No
No
No
No
Yes6
New Mexico
No
Yes
No
Yes
No
No
No
New York
No
No
No
No
No
No
Yes7
North Carolina
No
Yes
†
†
No
No
No
North Dakota
†
†
†
†
†
†
†
Ohio
No
Yes
†
†
No
No
No
Oklahoma
No
Yes
No
Yes
No
No
No
Oregon
No
No
No
No
Yes
No
No
Pennsylvania
No
Yes
†
†
No
No
No
Rhode Island
No
Yes
No
Yes
No
No
No
South Carolina
No
No
No
Yes
No
No
No
South Dakota
†
†
†
†
†
†
†
Tennessee
†
†
Yes
No
No
No
No
Texas
No
Yes
No
No
No
No
No
Utah
No
Yes
†
†
No
No
No
Vermont
†
†
†
†
†
†
†
Virginia
†
†
No
Yes
No
No
No
Washington
Yes
No
†
†
Yes
No
No
West Virginia
†
†
†
†
†
†
†
Wisconsin
No
No
No
No
Yes
No
No
Wyoming
†
†
No
Yes
No
No
No
American Samoa
†
†
†
†
†
†
†
Guam
†
†
†
†
†
†
†
Commonwealth of the
Northern Mariana Islands
†
†
†
†
†
†
†
Puerto Rico
†
†
†
†
†
†
†
Other jurisdictions
See notes at end of exhibit.
F-21
Appendix F - Fiscal Data Plan Responses
Exhibit F-8. Fiscal Data Plan responses to questions 7.b, by state or jurisdiction: Fiscal Year 2019—Continued
Q.7.b
Please indicate below how finance data for charter schools are included in F-33 for fiscal year 2019
State or jurisdiction
Data reported include
functionalized revenues and
expenditures for independent
charter schools
Revenues and
Revenues and expenditures
expenditures are from both
are only from private and
government
government
sources
sources
Data reported include
functionalized revenues and
expenditures for dependent
charter schools
Revenues and
Revenues and expenditures
expenditures are from both
are only from private and
government
government
sources
sources
Data reported
include only
government
payments to
charter schools
†
Data for
charter
schools are
not included
in F-33
Other
Virgin Islands
†
†
†
†
†
†
† Not applicable.
1
In California, public charter schools can also be authorized by the State Board of Education, which is not an LEA.
2
Georgia has some local charter schools within the school districts that do not report the expenditures by object level such as salaries,
benefits, etc. The payment made by the school district to the local charter school for that activity is reported in purchased services.
Beginning in FY 2017, the school districts are required to disaggregate the expenditure data as expended by the local charter school.
However, two metro Atlanta school districts failed to disaggregate the expenditure data as expended by their local charter schools in the
financial report information provided to GaDOE - Financial Review Division.
3
In Illinois, the amount of tuition a school district pays to the charter school is reported for those students served from the school districts.
4
All charter schools in Iowa must be part of a public school district and included in revenues and expenditures report by the public school
district. During FY19, there were two authorized charter schools in Iowa.
5
Charter schools in Michigan (also referred to as Public School Academies) are considered separate public school entities/districts and are
subject to the same financial reporting requirements as traditional districts.
6
Charter schools are reported as their own entity in F33. Revenues are reported at the LEA and the charter school. The revenues to the
LEA are funds provided to them from state and local government which is then transferred to the charter school. To avoid double counting
the revenues we zero out the charter school revenues in our process. The charter school expenditures are delineated in the COA in an
analogous fashion to how the LEAs do it.
7
The only data related to charter schools that are included in the NPEFS are the state aid school districts receive from NYSED related to
charter schools in revenue Item R3 in Section 1 and the tuition that is paid to the charter schools by the school districts in expenditure item
E4E1 in Section 5.The charter schools have detailed revenue and expense records, but our system does not capture this information.
District payments to charter schools do not necessarily equal total charter school expenses. Some issues that impact payments to charter
schools include: timing issues with the payments by districts; districts that refuse to pay charter schools have the amount due charter
schools deducted from their State Aid payment; charter schools may receive funding from sources other than the school districts; etc.
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public
Education Financial Survey (NPEFS)," fiscal year 2019, provisional Version 1a.
F-22
Appendix F - Fiscal Data Plan Responses
Exhibit F-9. Fiscal Data Plan responses to questions 8 through 10, by state or jurisdiction: Fiscal Year 2019
Q.8
Q.9
Q.9.a
Q.10
State or jurisdiction
When calculating Average Daily Attendance
on the NPEFS survey, do you include
Is the ADA your
summer school attendance?
state reported on
NPEFS
If yes, what weight or adjustment do you use calculated based
on summer school attendance when adding it on state statue
into the state ADA?
definition?
If yes, are you
submitting your state
statutory citation
(documenting how
ADA is defined) with
your NPEFS
submission?
Is the ADA your
state reported on
NPEFS calculated
using a multiplier to
convert Average
Daily Membership
to ADA?
Alabama
No
No
†
No
Alaska
No
No
†
0.9295
Arizona
No
Yes
No
No
Arkansas
No
No
†
No
California
No
Yes
Yes
No
Colorado
No
No
†
No
1
Connecticut
Yes
No
†
Yes
Delaware
District of Columbia
No
No
Yes, As in previous years, weight or
No
adjustments are not used. The ADA is based
on the NCES guidance for ADA.
†
†
No
No
Florida
Yes, Number of summer days times % of
summer days present.
Yes
Yes
No
Georgia
No
No
†
No
Hawaii
No
No
†
No
Idaho
No
Yes
Yes
No
Illinois
No
Yes
Yes
No
Indiana
Iowa
No
No
Yes, Total student days in summer school
No
were added to total days in the regular school
year prior to dividing by the average number
of regular school days.
†
†
No
No
Kansas
Yes, Total hours of summer school
instruction divided by 1,116 hours to get
student FTE (full-time equivalency).
No
†
No
Kentucky
No
No
†
No
Louisiana
No
No
No
No
Maine
No
Yes
No
No
Maryland
No
Yes
Yes
No
Massachusetts
Yes, Headcount times 20 percent
No
†
No
Michigan
No
Yes
Yes
No
Minnesota
No
Yes
Yes
No
Mississippi
No
Yes
Yes
No
Missouri
Yes
Yes
Yes
No
Montana
See notes at end of exhibit.
No
Yes
Yes
No
F-23
Appendix F - Fiscal Data Plan Responses
Exhibit F-9. Fiscal Data Plan responses to questions 8 through 10, by state or jurisdiction: Fiscal Year 2019—Continued
Q.8
Q.9
Q.9.a
Q.10
When calculating Average Daily Attendance
on the NPEFS survey, do you include
Is the ADA your
summer school attendance?
state reported on
NPEFS
If yes, what weight or adjustment do you use calculated based
on summer school attendance when adding it on state statue
into the state ADA?
definition?
Yes, Summer School attendance is calculated Yes
with our statewide average because not all of
our districts offer it.
If yes, are you
submitting your state
statutory citation
(documenting how
ADA is defined) with
your NPEFS
submission?
Yes
Is the ADA your
state reported on
NPEFS calculated
using a multiplier to
convert Average
Daily Membership
to ADA?
No
Nevada
No
Yes
Yes
No
New Hampshire
No
Yes
Yes
No
New Jersey
No
Yes
Yes
No
New Mexico
No
Yes
Yes
No
New York
No
Yes
No
No
North Carolina
North Dakota
No
Yes, Student membership and attendance
hours are collected for each summer school
course provided.
Yes
No
Yes
†
No
No
Ohio
No
No
†
No
Oklahoma
No
Yes
No
No
Oregon
No
Yes
Yes
No
Pennsylvania
No
No
†
No
Rhode Island
No
No
†
No
South Carolina
No
Yes
Yes
No
South Dakota
No
No
†
No
Tennessee
No
Yes
Yes
No
Texas
No
No
†
No
Utah
No
No
†
0.9424
Vermont
Virginia
No
No
Summer attendance is weighted by a factor
No
(summer days in session/regular school days
in session) within each school division.
†
†
No
No
Washington
No
No
†
0.937
West Virginia
Wisconsin
No
We convert Summer FTE to ADA based on
regular school year days.
Yes
No
Yes
†
No
No
Wyoming
No
No
†
No
American Samoa
No
No
†
No
Guam
See notes at end of exhibit.
No
No
†
No
State or jurisdiction
Nebraska
Other jurisdictions
F-24
Appendix F - Fiscal Data Plan Responses
Exhibit F-9. Fiscal Data Plan responses to questions 8 through 10, by state or jurisdiction: Fiscal Year 2019—Continued
Q.8
Q.9
Q.9.a
State or jurisdiction
Commonwealth of the
Northern Mariana Islands
Q.10
When calculating Average Daily Attendance
on the NPEFS survey, do you include
Is the ADA your
summer school attendance?
state reported on
NPEFS
If yes, what weight or adjustment do you use calculated based
on summer school attendance when adding it on state statue
into the state ADA?
definition?
If yes, are you
submitting your state
statutory citation
(documenting how
ADA is defined) with
your NPEFS
submission?
Is the ADA your
state reported on
NPEFS calculated
using a multiplier to
convert Average
Daily Membership
to ADA?
No
†
No
No
Puerto Rico
No
No
†
No
No
Virgin Islands
No
†
No
† Not applicable.
1
For Connecticut, on a program by program basis, count the number of PK- 12 pupils in the program, and multiply that by the number of days
provided during the summer and then multiply that by the number of instructional minutes per day and then divide that by the number 180 and
then divide that by the number 300 to come up with a full-time-equivalent (FTE) Summer School value. School districts may have multiple
programs offered during the summer. If a particular program provides instructional minutes during the day above 300 minutes, the district can
only report for that program 300 minutes in the calculation. The full-time-equivalent (FTE) Summer School values are summed statewide and
factored into the ADA calculation.
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public Education
Financial Survey (NPEFS)," fiscal year 2019, provisional Version 1a.
F-25
Appendix F - Fiscal Data Plan Responses
Exhibit F-10. Fiscal Data Plan responses to questions 11 through 11.a, by state or jurisdiction: Fiscal Year 2019
Q.11
Q.11.a
Does your state currently maintain schoolIf you make school-level financial data available on your
level finance data?
website please provide the url
State or jurisdiction
Alabama
Yes, for all public schools in the state
https://www.alsde.edu/dept/erc/Pages/ercotherdata(including charter schools).
all.aspx?navtext=Supporting Data
Alaska
No, the state does not maintain school-level
finance data.
https://education.alaska.gov/compass/
Arizona
Yes, for all public schools in the state
(including charter schools).
https://azreportcards.azed.gov/state-reports
Arkansas
Yes, for all public schools in the state
(including charter schools).
—
California
No, the state does not maintain school-level
finance data.
†
Colorado
Yes, for all public schools in the state
(including charter schools).
https://coloradok12financialtransparency.com/
Connecticut
Yes, for all public schools in the state
(including charter schools).
—
Delaware
Yes, for all public schools in the state
(including charter schools).
https://reportcard.doe.k12.de.us/
District of Columbia
Yes, for all public schools in the state
(including charter schools).
https://dcschoolreportcard.org/
Florida
Yes, for all public schools in the state
(including charter schools).
https://web08.fldoe.org/TransparencyReports/CostReportSele
ctionPage.aspx
Georgia
Yes, for all public schools in the state
(including charter schools).
Hawaii
https://www.gadoe.org/Finance-and-BusinessOperations/Financial-Review/Pages/School-System-FinancialInformation.aspx
Yes, for all public schools in the state except —
charter schools.
Idaho
Yes, for all public schools in the state
(including charter schools).
https://idahoschools.org (select a school and then NonAcademic Indicators, Finance)
Illinois
No, the state does not maintain school-level
finance data.
†
Indiana
Yes, for all public schools in the state
(including charter schools).
https://form9.doe.in.gov/public/home/dashboard?#
Iowa
Yes, for all public schools in the state
(including charter schools).
https://www.iaschoolperformance.gov/ECP/Home/Index
Kansas
Yes, for all public schools in the state
(including charter schools).
https://ksreportcard.ksde.org/essa_expend.aspx?org_no=State
&rptType=3
Kentucky
Yes, for all public schools in the state except https://openhouse.education.ky.gov/src
charter schools.
Louisiana
Yes, for all public schools in the state
(including charter schools).
https://www.louisianabelieves.com/funding/expenditures
Maine
Yes, for all public schools in the state
(including charter schools).
—
Maryland
Yes, for all public schools in the state except https://reportcard.msde.maryland.gov/
charter schools.
See notes at end of exhibit.
F-26
Appendix F - Fiscal Data Plan Responses
Exhibit F-10. Fiscal Data Plan responses to questions 11 through 11.a, by state or jurisdiction: Fiscal Year 2019—Continued
Q.11
Q.11.a
Does your state currently maintain schoolIf you make school-level financial data available on your
level finance data?
website please provide the url
State or jurisdiction
Massachusetts
Yes, for all public schools in the state
https://reportcards.doe.mass.edu/
(including charter schools).
Michigan
Yes, for all public schools in the state
(including charter schools).
https://legacy.mischooldata.org/Other2/DataFiles/FinancialInf
ormation/HistoricalFinancialReports.aspx
Minnesota
Yes, for all public schools in the state
(including charter schools).
—
Mississippi
Yes, for all public schools in the state
(including charter schools).
—
Missouri
Yes, for all public schools in the state
(including charter schools).
—
Montana
No, the state does not maintain school-level
finance data.
†
Nebraska
Yes, for all public schools in the state except https://nep.education.ne.gov/
charter schools.
Nevada
Yes, for all public schools in the state
(including charter schools).
http://nevadareportcard.nv.gov/di/
New Hampshire
No, the state does not maintain school-level
finance data.
†
New Jersey
Yes, for all public schools in the state
(including charter schools).
https://rc.doe.state.nj.us/
New Mexico
No, the state does not maintain school-level
finance data.
†
New York
Yes, for all public schools in the state except http://www.nysed.gov/essa
charter schools.
North Carolina
Yes, for all public schools in the state
(including charter schools).
North Dakota
Yes, for all public schools in the state except https://insights.nd.gov/
charter schools.
Ohio
Yes, for all public schools in the state
(including charter schools).
—
Oklahoma
Yes, for all public schools in the state
(including charter schools).
https://sdeweb01.sde.ok.gov/OCAS_Reporting/
Oregon
Yes, for all public schools in the state except —
charter schools.
Pennsylvania
No, the state does not maintain school-level
finance data.
†
Rhode Island
Yes, for all public schools in the state
(including charter schools).
https://reportcard.ride.ri.gov/
South Carolina
Yes, for all public schools in the state
(including charter schools).
—
South Dakota
No, the state does not maintain school-level
finance data.
†
See notes at end of exhibit.
F-27
—
Appendix F - Fiscal Data Plan Responses
Exhibit F-10. Fiscal Data Plan responses to questions 11 through 11.a, by state or jurisdiction: Fiscal Year 2019—Continued
Q.11
Q.11.a
Does your state currently maintain schoolIf you make school-level financial data available on your
level finance data?
website please provide the url
State or jurisdiction
Tennessee
No, the state does not maintain school-level †
finance data.
Texas
Yes, for all public schools in the state
(including charter schools).
https://tea.texas.gov/finance-and-grants/state-funding/statefunding-reports-and-data/state-funding-reports-and-data
Utah
Yes, for all public schools in the state
(including charter schools).
https://utahschoolgrades.schools.utah.gov/
Vermont
No, the state does not maintain school-level
finance data.
†
Virginia
Yes, for all public schools in the state
(including charter schools).
https://schoolquality.virginia.gov/
Washington
No, the state does not maintain school-level
finance data.
†
West Virginia
Yes, for all public schools in the state except https://wveis.k12.wv.us/essa/dashboard.html
charter schools.
Wisconsin
Yes, for all public schools in the state except —
charter schools.
Wyoming
Yes, for all public schools in the state
(including charter schools).
https://wyomingmeasuresup.com/
No, the state does not maintain school-level
finance data.
†
Other jurisdictions
American Samoa
Guam
Yes, for all public schools in the state except https://www.gdoe.net/district
charter schools.
Commonwealth of the
Northern Mariana Islands
Yes, for all public schools in the state except —
charter schools.
Puerto Rico
Yes, for all public schools in the state
(including charter schools).
Virgin Islands
Yes, for all public schools in the state except —
charter schools.
—
— Not available.
† Not applicable.
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public
Education Financial Survey (NPEFS)," fiscal year 2019, provisional Version 1a.
F-28
Appendix F - Fiscal Data Plan Responses
Exhibit F-11. Fiscal Data Plan responses to questions 11.b through 11.c, by state or jurisdiction: Fiscal Year 2019
Q.11.b
Q.11.c
If your state currently tracks
expenditures at the schoollevel, please indicate the
types of expenditures
If your state currently tracks personnel expenditures at the school-level, please
collected.
indicate the types of expenditures collected:
State or jurisdiction
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
See notes at end of exhibit.
Personnel
expenditures
Yes
†
Yes
Yes
†
Yes
Yes
Yes
†
Yes
Yes
Yes
Yes
†
Yes
Yes
†
Yes
Yes
Yes
†
Yes
Yes
Yes
Yes
Yes
†
Yes
Yes
†
Yes
†
Yes
Yes
Nonpersonnel
expenditures
Yes
†
Yes
Yes
†
Yes
Yes
Yes
†
Yes
Yes
Yes
Yes
†
†
Yes
†
Yes
†
Yes
†
Yes
Yes
Yes
Yes
Yes
†
Yes
Yes
†
Yes
†
Yes
Yes
Support
Instructional Instructional Teachers services
staff
aides
salaries staff
Yes
Yes
Yes
Yes
†
†
†
†
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
†
†
†
†
Yes
†
†
Yes
Yes
†
Yes
Yes
Yes
Yes
Yes
Yes
†
†
†
†
Yes
†
†
†
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
†
†
Yes
†
†
†
†
†
†
†
†
Yes
Yes
Yes
Yes
†
†
†
†
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
†
†
†
†
Yes
Yes
Yes
Yes
Yes
Yes
Yes
†
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
†
†
†
†
Yes
Yes
Yes
Yes
Yes
†
†
Yes
†
†
†
†
Yes
Yes
Yes
Yes
†
†
†
†
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
F-29
School
staff
Yes
†
Yes
Yes
†
Yes
Yes
Yes
†
†
Yes
Yes
Yes
†
†
Yes
†
Yes
Yes
Yes
†
Yes
Yes
Yes
Yes
Yes
†
Yes
Yes
†
Yes
†
Yes
Yes
Other
schoollevel
personnel
†
†
†
†
†
†
†
†
Yes
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
Yes
†
†
†
†
†
†
†
†
Not
collected
Yes
†
Yes
Yes
†
†
Yes
Yes
†
†
Yes
Yes
†
†
†
Yes
†
Yes
Yes
Yes
†
Yes
†
Yes
Yes
Yes
†
Yes
Yes
†
Yes
†
Yes
Yes
Appendix F - Fiscal Data Plan Responses
Exhibit F-11. Fiscal Data Plan responses to questions 11.b through 11.c, by state or jurisdiction: Fiscal Year 2019—Continued
Q.11.c
Q.11.b
If your state currently tracks
expenditures at the schoollevel, please indicate the
types of expenditures
If your state currently tracks personnel expenditures at the school-level, please
collected.
indicate the types of expenditures collected:
State or jurisdiction
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Personnel
expenditures
†
Yes
Yes
Yes
†
Yes
Yes
†
†
Yes
Yes
†
Yes
†
Yes
Yes
Yes
Nonpersonnel
expenditures
†
Yes
Yes
Yes
†
Yes
Yes
†
†
Yes
Yes
†
Yes
†
Yes
Yes
Yes
Support
Instructional Instructional Teachers services
staff
aides
salaries staff
†
†
†
†
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
†
†
†
†
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
†
†
†
†
†
†
†
†
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
†
†
†
†
Yes
Yes
Yes
Yes
†
†
†
†
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
School
staff
†
Yes
Yes
Yes
†
Yes
†
†
†
Yes
Yes
†
Yes
†
Yes
Yes
Yes
Other
school
level
personnel
Yes
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
Not
collected
†
Yes
Yes
Yes
†
Yes
Yes
†
†
Yes
Yes
†
Yes
†
Yes
Yes
Yes
Other jurisdictions
American Samoa
†
†
†
†
†
†
†
†
†
Guam
Yes
Yes
Yes
Yes
Yes
Yes
Yes
†
Yes
Commonwealth of the
Yes
Yes
Yes
Yes
Yes
Yes
Yes
†
Yes
Northern Mariana Islands
Puerto Rico
Yes
Yes
Yes
Yes
Yes
Yes
Yes
†
Yes
Virgin Islands
Yes
Yes
Yes
Yes
Yes
Yes
Yes
†
Yes
† Not applicable.
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public Education
Financial Survey (NPEFS)," fiscal year 2019, provisional Version 1a.
F-30
Appendix F - Fiscal Data Plan Responses
Exhibit F-12. Fiscal Data Plan responses to questions 11.d through 11.e by state or jurisdiction: Fiscal Year 2019
Q.11.d
State or jurisdiction
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
See notes at end of exhibit.
Q.11.e
If your state currently
If your state currently tracks nonpersonnel expenditures at the school-level, please tracks personnel or
indicate the types of expenditures collected.
nonpersonnel
Tech.
Improvement
expenditures at the school
related
of instruction,
Not
level, has your state’s
supplies & Tech.
Textbooks such as
Library collected uniform chart of accounts
purchased related
Tech.
&
professional
& media at school- been adjusted to include
services
hardware software periodicals development services level
school-level codes?
†
Yes
Yes
Yes
Yes
Yes
†
Yes
†
†
†
†
†
†
†
†
Yes
Yes
Yes
Yes
Yes
Yes
†
No
Yes
†
†
Yes
†
Yes
†
Yes
†
†
†
†
†
†
†
†
†
†
†
Yes
Yes
†
†
Yes
Yes
Yes
Yes
Yes
Yes
Yes
†
Yes
Yes
Yes
Yes
Yes
Yes
Yes
†
No
†
†
†
†
†
†
Yes
†
†
†
†
†
Yes
Yes
†
Yes
Yes
Yes
Yes
Yes
Yes
Yes
†
Yes
Yes
Yes
Yes
Yes
Yes
Yes
†
Yes
†
†
†
†
†
Yes
†
Yes
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
Yes
Yes
Yes
Yes
Yes
Yes
Yes
†
Yes
†
†
†
†
†
†
†
No
Yes
Yes
Yes
Yes
Yes
Yes
†
Yes
Yes
Yes
Yes
Yes
Yes
Yes
†
Yes
Yes
Yes
Yes
Yes
†
Yes
†
Yes
†
†
†
†
†
†
†
†
Yes
Yes
Yes
Yes
Yes
Yes
†
Yes
†
†
†
Yes
†
†
†
Yes
Yes
Yes
Yes
Yes
Yes
Yes
†
Yes
Yes
Yes
Yes
Yes
Yes
Yes
†
Yes
Yes
Yes
Yes
Yes
Yes
Yes
†
Yes
†
†
†
†
†
†
†
†
Yes
Yes
Yes
Yes
Yes
Yes
†
Yes
†
†
†
†
†
†
†
Yes
†
†
†
†
†
†
†
†
†
†
†
Yes
Yes
Yes
†
No
†
†
†
†
†
†
†
†
Yes
Yes
Yes
Yes
Yes
Yes
†
No
Yes
Yes
Yes
Yes
Yes
Yes
†
Yes
†
†
†
†
†
†
Yes
Yes
F-31
Appendix F - Fiscal Data Plan Responses
Exhibit F-12. Fiscal Data Plan responses to questions 11.d through 11.e by state or jurisdiction: Fiscal Year 2019—Continued
Q.11.d
Q.11.e
State or jurisdiction
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
If your state currently
If your state currently tracks nonpersonnel expenditures at the school-level, please tracks personnel or
indicate the types of expenditures collected.
nonpersonnel
Tech.
Improvement
expenditures at the school
related
of instruction,
Not
level, has your state’s
supplies & Tech.
Textbooks such as
Library collected uniform chart of accounts
purchased related
Tech.
&
professional
& media at school- been adjusted to include
services
hardware software periodicals development services level
school-level codes?
Yes
Yes
Yes
Yes
Yes
Yes
†
Yes
Yes
Yes
Yes
Yes
Yes
Yes
†
Yes
Yes
Yes
Yes
Yes
Yes
Yes
†
Yes
†
†
†
†
†
†
†
†
Yes
Yes
Yes
Yes
Yes
Yes
†
Yes
Yes
Yes
Yes
Yes
Yes
Yes
†
No
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
Yes
Yes
†
Yes
Yes
Yes
Yes
Yes
Yes
Yes
†
Yes
†
†
†
†
†
†
†
†
Yes
Yes
Yes
†
†
†
†
Yes
†
†
†
†
†
†
†
†
Yes
Yes
Yes
Yes
Yes
Yes
†
Yes
Yes
Yes
Yes
Yes
Yes
Yes
†
Yes
Yes
Yes
Yes
Yes
Yes
Yes
†
Yes
Other jurisdictions
American Samoa
†
†
†
†
†
†
†
†
Guam
Yes
Yes
Yes
Yes
Yes
Yes
†
Yes
Commonwealth of the
Yes
Yes
Yes
Yes
Yes
Yes
†
Yes
Northern Mariana Islands
Puerto Rico
Yes
Yes
Yes
Yes
Yes
Yes
†
Yes
Virgin Islands
Yes
Yes
Yes
†
Yes
†
†
Yes
† Not applicable.
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public
Education Financial Survey (NPEFS)," fiscal year 2019, provisional Version 1a.
F-32
Appendix F - Fiscal Data Plan Responses
Exhibit F-13. Fiscal Data Plan responses to questions 12 through 12.b, by state or jurisdiction: Fiscal Year 2019
Q.12
Q.12.a
Q.12.b
If yes, are finance data for these virtual
What type of district are the finance data for
schools included in your state’s NPEFS and
expenditures of virtual schools reported as?
F-33 data submissions?
State or jurisdiction
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
See notes at end of exhibit.
Amounts are
reported only
Does your Included
in the fiscal
Included data plan, not
state have in FY
2019
in 2019 F-33 or
virtual
NPEFS
schools? NPEFS F-33
Yes
Yes
Yes
No
Yes
Yes
Yes
No
Yes
Yes
Yes
No
Yes
Yes
Yes
No
Yes
Yes
No
No
No
†
†
†
No
†
†
†
No
†
†
†
No
†
†
†
Yes
Yes
Yes
No
Yes
Yes
Yes
No
No
†
†
†
Yes
Yes
Yes
No
Yes
Yes
Yes
No
Yes
Yes
Yes
No
Yes
Yes
Yes
No
Yes
Yes
Yes
No
Yes
Yes
Yes
No
Yes
Yes
Yes
No
Yes
Yes
Yes
No
No
†
†
†
Yes
Yes
Yes
No
Yes
Yes
Yes
No
Yes
Yes
Yes
No
No
†
†
†
No
†
†
†
Yes
Yes
Yes
No
Yes
Yes
Yes
No
Yes
Yes
Yes
No
Yes
No
No
No
No
†
†
†
Yes
Yes
Yes
No
No
†
†
†
F-33
Not
included
in FY
2019
NPEFS
or F-33
No
No
No
No
No
†
†
†
†
No
No
†
No
No
No
No
No
No
No
No
†
No
No
No
†
†
No
No
No
Yes
†
No
†
Reported as
tuition payments
Functionalized Functionalized or purchased
and reported as and reported
services under
a separate
under the LEA the LEA of the
education
of the students' student's home
agency
home school
school
No
Yes
Yes
No
Yes
No
No
Yes
No
Yes
Yes
Yes
No
Yes
No
†
†
†
†
†
†
†
†
†
†
†
†
No
Yes
No
Yes
Yes
Yes
†
†
†
Yes
No
No
No
Yes
Yes
Yes
Yes
No
No
No
Yes
No
Yes
Yes
No
Yes
No
Yes
No
No
Yes
No
No
†
†
†
Yes
No
No
Yes
No
No
Yes
No
No
†
†
†
†
†
†
No
No
No
No
Yes
No
Yes
No
No
Yes
No
No
†
†
†
Yes
Yes
No
†
†
†
Appendix F - Fiscal Data Plan Responses
Exhibit F-13. Fiscal Data Plan responses to questions 12 through 12.b, by state or jurisdiction: Fiscal Year 2019—Continued
Q.12
Q.12.a
Q.12.b
If yes, are finance data for these virtual
What type of district are the finance data for
schools included in your state’s NPEFS and
expenditures of virtual schools reported as?
F-33 data submissions?
State or jurisdiction
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Amounts are
reported only
Does your Included
in the fiscal
Included data plan, not
state have in FY
2019
in 2019 F-33 or
virtual
NPEFS
schools? NPEFS F-33
Yes
No
No
No
No
†
†
†
Yes
Yes
Yes
No
Yes
Yes
Yes
No
Yes
Yes
Yes
No
Yes
Yes
Yes
No
No
†
†
†
Yes
Yes
Yes
No
Yes
Yes
Yes
No
Yes
Yes
Yes
No
Yes
Yes
Yes
No
Yes
Yes
Yes
No
No
†
†
†
Yes
Yes
Yes
No
Yes
Yes
Yes
No
Yes
Yes
No
No
Yes
Yes
Yes
No
No
†
†
†
Not
included
in FY
2019
NPEFS
or F-33
Yes
†
No
No
No
No
†
No
No
No
No
No
†
No
No
No
No
†
Reported as
tuition payments
Functionalized Functionalized or purchased
and reported as and reported
services under
a separate
under the LEA the LEA of the
education
of the students' student's home
agency
home school
school
Yes
No
No
†
†
†
Yes
No
No
Yes
No
No
No
Yes
No
Yes
No
No
†
†
†
No
Yes
No
No
Yes
Yes
No
Yes
No
No
No
Yes
Yes
No
No
†
†
†
No
Yes
No
No
Yes
No
Yes
Yes
Yes
No
Yes
No
†
†
†
Other jurisdictions
American Samoa
No
†
†
†
†
†
†
†
Guam
No
†
†
†
†
†
†
†
Commonwealth of the
No
†
†
†
†
†
†
†
Northern Mariana Islands
Puerto Rico
No
†
†
†
†
†
†
†
Virgin Islands
No
†
†
†
†
†
†
†
† Not applicable.
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public Education
Financial Survey (NPEFS)," fiscal year 2019, provisional Version 1a.
F-34
Appendix F - Fiscal Data Plan Responses
Exhibit F-14. Fiscal Data Plan responses to questions 13 through 13.a, by state or jurisdiction: Fiscal Year 2019
Q.13
Q.13.a
If your state currently tracks revenues from private sources, please indicate where
Does your state
these data are reported on NPEFS.
report revenues
State or jurisdiction
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
See notes at end of exhibit.
from private
sources?
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Transportation fees from
Individuals (R1G)
No
No
Yes
Yes
Yes
Yes
Yes
No
Yes
Yes
Yes
Yes
No
Yes
No
Yes
No
Yes
Yes
Yes
Yes
Yes
No
No
No
Yes
No
Yes
Yes
No
Yes
No
No
No
Yes
No
Yes
Yes
No
F-35
Other Revenue from Local
Sources (R1L)
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
No
Yes
Yes
Yes
Yes
Yes
Yes
Other Sources of Revenues
(R5)
Yes
No
Yes
No
No
No
No
No
Yes
No
Yes
No
No
Yes
No
Yes
No
Yes
Yes
Yes
No
Yes
No
No
No
No
No
Yes
Yes
Yes
No
Yes
Yes
Yes
No
No
Yes
Yes
No
Appendix F - Fiscal Data Plan Responses
Exhibit F-14. Fiscal Data Plan responses to questions 13 through 13.a, by state or jurisdiction: Fiscal Year 2019—Continued
Q.13
Q.13.a
If your state currently tracks revenues from private sources, please indicate where
Does your state
these data are reported on NPEFS.
report revenues
State or jurisdiction
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
from private
sources?
Yes
Yes
Yes
No
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Transportation fees from
Individuals (R1G)
No
Yes
No
†
No
No
Yes
Yes
No
Yes
No
Yes
Other Revenue from Local
Sources (R1L)
Yes
No
Yes
†
Yes
Yes
Yes
Yes
No
Yes
Yes
Yes
Other Sources of Revenues
(R5)
Yes
Yes
No
†
No
No
Yes
Yes
Yes
No
No
Yes
Other jurisdictions
American Samoa
No
†
†
†
Guam
No
†
†
†
Commonwealth of the
No
†
†
†
Northern Mariana Islands
Puerto Rico
No
†
†
†
Virgin Islands
No
†
†
†
† Not applicable.
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public
Education Financial Survey (NPEFS)," fiscal year 2019, provisional Version 1a.
F-36
Appendix F - Fiscal Data Plan Responses
Exhibit F-15. Fiscal Data Plan responses to question 13.b, by state or jurisdiction: Fiscal Year 2019
Q.13.b
Please indicate which donors are included from your revenue reporting:
Non-profit
PTA/PTO
Campus
Private
State or jurisdiction
Private Foundations Organizations
Organizations
Booster Clubs
Individuals
Alabama
Yes
Yes
Yes
Yes
Yes
Alaska
No
No
No
No
No
Arizona
No
No
No
No
Yes
Arkansas
Yes
Yes
No
No
Yes
California
Yes
Yes
Yes
Yes
Yes
Colorado
No
No
No
No
No
Connecticut
Yes
Yes
Yes
Yes
Yes
Delaware
Yes
Yes
Yes
Yes
Yes
District of Columbia
Yes
Yes
Yes
No
Yes
Florida
Yes
Yes
No
No
Yes
Georgia
No
No
No
No
Yes
Hawaii
Yes
Yes
Yes
Yes
Yes
Idaho
No
No
No
No
No
Illinois
No
No
No
No
No
Indiana
Yes
Yes
No
No
Yes
Iowa
Yes
Yes
Yes
Yes
Yes
Kansas
Yes
Yes
Yes
Yes
Yes
Kentucky
Yes
Yes
No
No
No
Louisiana
Yes
Yes
No
No
Yes
Maine
No
No
Yes
Yes
No
Maryland
No
Yes
No
No
Yes
Massachusetts
No
No
No
No
No
Michigan
Yes
Yes
Yes
Yes
Yes
Minnesota
Yes
Yes
No
No
Yes
Mississippi
Yes
Yes
Yes
Yes
Yes
Missouri
Yes
Yes
Yes
Yes
Yes
Montana
Yes
Yes
Yes
Yes
Yes
Nebraska
Yes
Yes
Yes
Yes
Yes
Nevada
Yes
Yes
No
No
Yes
New Hampshire
Yes
Yes
Yes
Yes
Yes
New Jersey
No
No
No
No
No
New Mexico
Yes
Yes
No
No
Yes
New York
No
No
No
No
Yes
North Carolina
No
No
Yes
Yes
No
North Dakota
Yes
Yes
Yes
Yes
Yes
Ohio
Yes
No
No
No
Yes
Oklahoma
Yes
Yes
Yes
Yes
No
Oregon
No
No
No
No
No
Pennsylvania
Yes
Yes
Yes
Yes
Yes
Rhode Island
Yes
Yes
Yes
Yes
Yes
See notes at end of exhibit.
F-37
Appendix F - Fiscal Data Plan Responses
Exhibit F-15. Fiscal Data Plan responses to question 13.b, by state or jurisdiction: Fiscal Year 2019—Continued
Q.13.b
Please indicate which donors are included from your revenue reporting:
Non-profit
PTA/PTO
Campus
Private
State or jurisdiction
Private Foundations Organizations
Organizations
Booster Clubs
Individuals
South Carolina
Yes
Yes
Yes
Yes
Yes
South Dakota
No
No
No
No
No
Tennessee
†
†
†
†
†
Texas
Yes
Yes
Yes
Yes
Yes
Utah
No
Yes
No
No
Yes
Vermont
Yes
Yes
No
No
Yes
Virginia
Yes
Yes
Yes
Yes
Yes
Washington
No
No
No
No
Yes
West Virginia
Yes
Yes
No
No
Yes
Wisconsin
Yes
Yes
Yes
Yes
Yes
Wyoming
Yes
Yes
Yes
Yes
Yes
Other jurisdictions
American Samoa
†
†
†
†
†
Guam
†
†
†
†
†
Commonwealth of the
†
†
†
†
†
Northern Mariana Islands
Puerto Rico
†
†
†
†
†
Virgin Islands
†
†
†
†
†
† Not applicable.
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public
Education Financial Survey (NPEFS)," fiscal year 2019, provisional Version 1a.
F-38
Appendix F - Fiscal Data Plan Responses
Exhibit F-16. Fiscal Data Plan responses to question 14, by state or jurisdiction: Fiscal Year 2019
Q.14
Please indicate which method of accounting school districts use when reporting revenues and
State or jurisdiction
expenditures
Alabama
Modified accrual
Alaska
Modified accrual
Arizona
Modified accrual
Arkansas
Modified accrual
California
LEAs report using a different method.1
Colorado
Modified accrual
Connecticut
Modified accrual
Delaware
Cash basis
District of Columbia
LEAs may report to the state using either a cash basis or modified accrual method of accounting.
Florida
Modified accrual
Georgia
Modified accrual
Hawaii
Cash basis
Idaho
Modified accrual
Illinois
LEAs may report to the state using either a cash basis or modified accrual method of accounting.
Indiana
Cash basis
Iowa
LEAs report using a different method.2
Kansas
Cash basis
Kentucky
Modified accrual
Louisiana
Modified accrual
Maine
LEAs may report to the state using either a cash basis or modified accrual method of accounting.
Maryland
Modified accrual
Massachusetts
Modified accrual
Michigan
Modified accrual
Minnesota
Modified accrual
Mississippi
Modified accrual
Missouri
LEAs may report to the state using either a cash basis or modified accrual method of accounting.
Montana
Modified accrual
Nebraska
Cash basis
Nevada
Modified accrual
New Hampshire
Modified accrual
New Jersey
LEAs report using a different method. Modified Accrual Method Adjusted for certain state revenue
payments.
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
See notes at end of table.
Cash basis
Modified accrual
Modified accrual
LEAs may report to the state using either a cash basis or modified accrual method of accounting.
Cash basis
LEAs may report to the state using either a cash basis or modified accrual method of accounting.
LEAs may report to the state using either a cash basis or modified accrual method of accounting.
Modified accrual3
F-39
Appendix F - Fiscal Data Plan Responses
Exhibit F-16. Fiscal Data Plan responses to question 14, by state or jurisdiction: Fiscal Year 2019—Continued
Q.14
Please indicate which method of accounting school districts use when reporting revenues and
State or jurisdiction
expenditures
Rhode Island
Modified accrual
South Carolina
Modified accrual
South Dakota
LEAs report using a different method. Modified Accrual for Governmental Funds, Full Accrual for
Enterprise Funds
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Modified accrual
Modified accrual
Modified accrual
LEAs may report to the state using either a cash basis or modified accrual method of accounting.
Modified accrual
LEAs may report to the state using either a cash basis or modified accrual method of accounting.
Modified accrual
Modified accrual
Cash basis
Other jurisdictions
American Samoa
Guam
Cash basis
Modified accrual
Commonwealth of the
Northern Mariana Islands
Puerto Rico
Virgin Islands
LEAs report using a different method. The Commonwealth is both a State Education Agency and a Local
Education Agency.
Cash basis
LEAs may report to the state using either a cash basis or modified accrual method of accounting.
1
In California, All school districts reported to the state using the modified accrual method of accounting. However, some school districts
report charter school financial data in a fund that is reported using the full accrual method of accounting.
2
In Iowa, LEAs report using Generally Accepted Accounting Principles so modified accrual is used for governmental fund types and full
accrual for proprietary type funds.
3
In Pennsylvania, modified accrual is used by all LEAs to report Governmental fund revenues and expenditures. However, Proprietary
fund revenues and expenses are reported using full accrual. PA LEAs are required to utilize an Enterprise fund for their food service
activities.
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public
Education Financial Survey (NPEFS)," fiscal year 2019, provisional Version 1a.
F-40
Appendix G—Value Distribution and Field Frequencies
G-1
Appendix G—Value Distribution and Field Frequencies
Table G-1. Number and percentage distribution of imputation flag values, by imputation flag: Fiscal year 2019
Number
Flags
Variable
Description
Total R A
I T M
IR1A
LOCAL REV PROPERTY TAX
56 56 0 0 0 0
IR1B
LOCAL REV NON PROPERTY TAX
56 56 0 0 0 0
IR1C
LOCAL REV LOC GOVT PROPERTY TAX
56 54 2 0 0 0
IR1D
LOCAL REV LOC GOVT NON PROPERTY TAX
56 54 2 0 0 0
IR1E
LOCAL REV INDIVIDUALS TUITION
56 55 1 0 0 0
IR1F
LOCAL REV TUITION FROM LEAS
56 56 0 0 0 0
IR1G
LOCAL REV TRANSPORT FEES INDIVIDUALS
56 56 0 0 0 0
IR1H
LOCAL REV TRANSPORT FEES LEAS
56 56 0 0 0 0
IR1I
LOCAL REV EARNINGS ON INVESTMENT
56 56 0 0 0 0
IR1J
LOCAL REV FOOD SERVICE
56 56 0 0 0 0
IR1K
LOCAL REV STUDENT ACTIVITIES
56 56 0 0 0 0
IR1L
LOCAL REV OTHER
56 56 0 0 0 0
IR1M
LOCAL REV TEXTBOOK
56 56 0 0 0 0
IR1N
LOCAL REV SUMMER SCHOOL
56 55 1 0 0 0
ISTR1
LOCAL REV SUBTOTAL
56 56 0 0 0 0
IR2
INTERMEDIATE REVENUE
56 56 0 0 0 0
IR3
STATE REVENUE
56 56 0 0 0 0
IR4A
FED REV DIRECT GRANTS
56 55 1 0 0 0
IR4B
FED REV THRU STATE
56 56 0 0 0 0
IR4C
FED REV THRU INTERMEDIATE AGENCIES
56 56 0 0 0 0
IR4D
FED REV OTHER SOURCES
56 55 1 0 0 0
ISTR4
FED REV SUBTOTAL
56 56 0 0 0 0
IR5
REV FROM OTHER SOURCES
56 55 0 1 0 0
ITR
TOTAL REVENUE FROM ALL SOURCES
56 56 0 0 0 0
IE11
FLAG INSTR EXP SALARIES
56 43 13 0 0 0
IE12
FLAG INSTR EXP EMP BENEFITS
56 42 14 0 0 0
IE13
FLAG INSTR EXP PURCHASED SERVICES
56 42 14 0 0 0
IE14
FLAG INSTR EXP TUITION
56 55 1 0 0 0
IE15
FLAG INSTR EXP TUITION TO OTHER LEAS
56 55 1 0 0 0
IE16
FLAG INSTR EXP SUPPLIES
56 43 13 0 0 0
IE17
FLAG INSTR EXP PROPERTY
56 54 2 0 0 0
IE18
FLAG INSTR EXP OTHER
56 42 14 0 0 0
ISTE1
FLAG INSTR EXP SUBTOTAL
56 41 0 0 15 0
IE11A
FLAG INSTR EXP REGULAR PROGRAM SALARIES
56 54 2 0 0 0
IE11B
FLAG INSTR EXP SPECIAL EDUCATION SALARIES
56 54 2 0 0 0
IE11C
FLAG INSTR EXP VOCATIONAL SALARIES
56 52 4 0 0 0
IE11D
FLAG INSTR EXP OTHER PROGRAMS SALARIES
56 53 3 0 0 0
IE2
FLAG INSTR EXP TEXTBOOKS
56 46 10 0 0 0
IE212
FLAG SUP EXP SALARY STUDENTS
56 44 12 0 0 0
IE213
FLAG SUP EXP SALARY INSTR STAFF
56 44 12 0 0 0
IE214
FLAG SUP EXP SALARY GEN ADMIN
56 44 12 0 0 0
IE215
FLAG SUP EXP SALARY SCHOOL ADMIN
56 44 12 0 0 0
IE216
FLAG SUP EXP SALARY OPER & MAINTENANCE
56 44 12 0 0 0
IE217
FLAG SUP EXP SALARY STUDENT TRANSP
56 44 12 0 0 0
IE218
FLAG SUP EXP SALARY OTHER SERVICES
56 44 12 0 0 0
ITE21
FLAG SUP EXP SALARY SUBTOTAL
56 44 0 0 12 0
IE222
FLAG SUP EXP EMP BENEFITS STUDENTS
56 42 14 0 0 0
IE223
FLAG SUP EXP EMP BENEFITS INSTR STAFF
56 42 14 0 0 0
IE224
FLAG SUP EXP EMP BENEFITS GEN ADMIN
56 42 14 0 0 0
IE225
FLAG SUP EXP EMP BENEFITS SCHOOL ADMIN
56 42 14 0 0 0
IE226
FLAG SUP EXP EMP BENEFITS OPER & MAINTENANCE
56 42 14 0 0 0
IE227
FLAG SUP EXP EMP BENEFITS STUDENT TRANSP
56 42 14 0 0 0
IE228
FLAG SUP EXP EMP BENEFITS OTHER SERV
56 42 14 0 0 0
ITE22
FLAG SUP EXP EMP BENEFITS SUBTOTAL
56 42 0 0 14 0
IE232
FLAG SUP EXP PURCH SERV STUDENTS
56 44 12 0 0 0
See notes at end of table.
G-2
R
100.0
100.0
96.4
96.4
98.2
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
98.2
100.0
100.0
100.0
98.2
100.0
100.0
98.2
100.0
98.2
100.0
76.8
75.0
75.0
98.2
98.2
76.8
96.4
75.0
73.2
96.4
96.4
92.9
94.6
82.1
78.6
78.6
78.6
78.6
78.6
78.6
78.6
78.6
75.0
75.0
75.0
75.0
75.0
75.0
75.0
75.0
78.6
Percent
Flags
A
I
T M
0.0 0.0 0.0 0.0
0.0 0.0 0.0 0.0
3.6 0.0 0.0 0.0
3.6 0.0 0.0 0.0
1.8 0.0 0.0 0.0
0.0 0.0 0.0 0.0
0.0 0.0 0.0 0.0
0.0 0.0 0.0 0.0
0.0 0.0 0.0 0.0
0.0 0.0 0.0 0.0
0.0 0.0 0.0 0.0
0.0 0.0 0.0 0.0
0.0 0.0 0.0 0.0
1.8 0.0 0.0 0.0
0.0 0.0 0.0 0.0
0.0 0.0 0.0 0.0
0.0 0.0 0.0 0.0
1.8 0.0 0.0 0.0
0.0 0.0 0.0 0.0
0.0 0.0 0.0 0.0
1.8 0.0 0.0 0.0
0.0 0.0 0.0 0.0
0.0 1.8 0.0 0.0
0.0 0.0 0.0 0.0
23.2 0.0 0.0 0.0
25.0 0.0 0.0 0.0
25.0 0.0 0.0 0.0
1.8 0.0 0.0 0.0
1.8 0.0 0.0 0.0
23.2 0.0 0.0 0.0
3.6 0.0 0.0 0.0
25.0 0.0 0.0 0.0
0.0 0.0 26.8 0.0
3.6 0.0 0.0 0.0
3.6 0.0 0.0 0.0
7.1 0.0 0.0 0.0
5.4 0.0 0.0 0.0
17.9 0.0 0.0 0.0
21.4 0.0 0.0 0.0
21.4 0.0 0.0 0.0
21.4 0.0 0.0 0.0
21.4 0.0 0.0 0.0
21.4 0.0 0.0 0.0
21.4 0.0 0.0 0.0
21.4 0.0 0.0 0.0
0.0 0.0 21.4 0.0
25.0 0.0 0.0 0.0
25.0 0.0 0.0 0.0
25.0 0.0 0.0 0.0
25.0 0.0 0.0 0.0
25.0 0.0 0.0 0.0
25.0 0.0 0.0 0.0
25.0 0.0 0.0 0.0
0.0 0.0 25.0 0.0
21.4 0.0 0.0 0.0
Appendix G—Value Distribution and Field Frequencies
Table G-1. Number and percentage distribution of imputation flag values, by imputation flag: Fiscal year 2019—Continued
Number
Percent
Flags
Flags
Variable
Description
Total R A
I T M
R
A
I
IE233
FLAG SUP EXP PURCH SERV INSTR STAFF
56 44 12 0 0 0
78.6 21.4 0.0
IE234
FLAG SUP EXP PURCH SERV GEN ADMIN
56 44 12 0 0 0
78.6 21.4 0.0
IE235
FLAG SUP EXP PURCH SERV SCHOOL ADMIN
56 44 12 0 0 0
78.6 21.4 0.0
IE236
FLAG SUP EXP PURCH SERV OPER & MAINTENANCE
56 44 12 0 0 0
78.6 21.4 0.0
IE237
FLAG SUP EXP PURCH SERV STUDENT TRANSP
56 44 12 0 0 0
78.6 21.4 0.0
IE238
FLAG SUP EXP PURCH SERV OTHER SERV
56 44 12 0 0 0
78.6 21.4 0.0
ITE23
FLAG SUP EXP PURCH SERV SUBTOTAL
56 44 0 0 12 0
78.6 0.0 0.0
IE242
FLAG SUP EXP SUPPLIES STUDENTS
56 44 12 0 0 0
78.6 21.4 0.0
IE243
FLAG SUP EXP SUPPLIES INSTR STAFF
56 44 12 0 0 0
78.6 21.4 0.0
IE244
FLAG SUP EXP SUPPLIES GEN ADMIN
56 44 12 0 0 0
78.6 21.4 0.0
IE245
FLAG SUP EXP SUPPLIES SCHOOL ADMIN
56 44 12 0 0 0
78.6 21.4 0.0
IE246
FLAG SUP EXP SUPPLIES OPER & MAINTENANCE
56 44 12 0 0 0
78.6 21.4 0.0
IE247
FLAG SUP EXP SUPPLIES STUDENT TRANSP
56 44 12 0 0 0
78.6 21.4 0.0
IE248
FLAG SUP EXP SUPPLIES OTHER SERV
56 44 12 0 0 0
78.6 21.4 0.0
ITE24
FLAG SUP EXP SUPPLIES SUBTOTAL
56 44 0 0 12 0
78.6 0.0 0.0
IE252
FLAG SUP EXP PROPERTY STUDENTS
56 53 3 0 0 0
94.6 5.4 0.0
IE253
FLAG SUP EXP PROPERTY INSTR STAFF
56 53 3 0 0 0
94.6 5.4 0.0
IE254
FLAG SUP EXP PROPERTY GEN ADMIN
56 53 3 0 0 0
94.6 5.4 0.0
IE255
FLAG SUP EXP PROPERTY SCHOOL ADMIN
56 53 3 0 0 0
94.6 5.4 0.0
IE256
FLAG SUP EXP PROPERTY OPER & MAINTENANCE
56 53 3 0 0 0
94.6 5.4 0.0
IE257
FLAG SUP EXP PROPERTY STUDENT TRANSP
56 53 3 0 0 0
94.6 5.4 0.0
IE258
FLAG SUP EXP PROPERTY OTHER SERV
56 53 3 0 0 0
94.6 5.4 0.0
ITE25
FLAG SUP EXP PROPERTY SUBTOTAL
56 54 0 0 2 0
96.4 0.0 0.0
IE262
FLAG SUP EXP OTHER INSTR STUDENTS
56 44 12 0 0 0
78.6 21.4 0.0
IE263
FLAG SUP EXP OTHER INSTR STAFF
56 44 12 0 0 0
78.6 21.4 0.0
IE264
FLAG SUP EXP OTHER GEN ADMIN
56 44 12 0 0 0
78.6 21.4 0.0
IE265
FLAG SUP EXP OTHER SCHOOL ADMIN
56 44 12 0 0 0
78.6 21.4 0.0
IE266
FLAG SUP EXP OTHER OPER & MAINTENANCE
56 44 12 0 0 0
78.6 21.4 0.0
IE267
FLAG SUP EXP OTHER STUDENT TRANSP
56 44 12 0 0 0
78.6 21.4 0.0
IE268
FLAG SUP EXP OTHER OTHER SERV
56 44 12 0 0 0
78.6 21.4 0.0
ITE26
FLAG SUP EXP OTHER SUBTOTAL
56 44 0 0 12 0
78.6 0.0 0.0
ISTE22
FLAG SUP EXP SUBTOTAL STUDENTS
56 42 0 0 14 0
75.0 0.0 0.0
ISTE23
FLAG SUP EXP SUBTOTAL INSTR STAFF
56 42 0 0 14 0
75.0 0.0 0.0
ISTE24
FLAG SUP EXP SUBTOTAL GEN ADMIN
56 42 0 0 14 0
75.0 0.0 0.0
ISTE25
FLAG SUP EXP SUBTOTAL SCHOOL ADMIN
56 42 0 0 14 0
75.0 0.0 0.0
ISTE26
FLAG SUP EXP SUBTOTAL OPER & MAINTENANCE
56 42 0 0 14 0
75.0 0.0 0.0
ISTE27
FLAG SUP EXP SUBTOTAL STUDENT TRANSP
56 42 0 0 14 0
75.0 0.0 0.0
ISTE28
FLAG SUP EXP SUBTOTAL OTHER SERVICES
56 42 0 0 14 0
75.0 0.0 0.0
ISTE2T
FLAG SUP EXP TOTAL SUPPORT SERVICES
56 42 0 0 14 0
75.0 0.0 0.0
IE3A11
FLAG NONINSTR SERV FOOD SERV SALARIES
56 56 0 0 0 0 100.0 0.0 0.0
IE3A12
FLAG NONINSTR SERV FOOD SERV EMP BEN
56 52 4 0 0 0
92.9 7.1 0.0
IE3A13
FLAG NONINSTR SERV FOOD SERV PURCH
56 56 0 0 0 0 100.0 0.0 0.0
IE3A14
FLAG NONINSTR SERV FOOD SERV SUPPLIES
56 56 0 0 0 0 100.0 0.0 0.0
IE3A2
FLAG NONINSTR SERV FOOD SERV (PROPERTY)
56 54 2 0 0 0
96.4 3.6 0.0
IE3A16
FLAG NONINSTR SERV FOOD SERV OTHER
56 56 0 0 0 0 100.0 0.0 0.0
IE3A1
FLAG NONINSTR SERV FOOD SERV SUBTOT
56 52 0 0 4 0
92.9 0.0 0.0
IE3B11
FLAG NONINSTR SERV ENTERPRISE SALARIES
56 56 0 0 0 0 100.0 0.0 0.0
IE3B12
FLAG NONINSTR SERV ENTERPRISE EMP BENEFITS
56 56 0 0 0 0 100.0 0.0 0.0
IE3B13
FLAG NON INSTR SERV ENTERPRISE PUR SERV
56 56 0 0 0 0 100.0 0.0 0.0
IE3B14
FLAG NON INSTR SERV ENTERPRISE SUPPLIES
56 56 0 0 0 0 100.0 0.0 0.0
IE3B2
FLAG NON INSTR SERV ENTERPRISE (PROPERTY)
56 56 0 0 0 0 100.0 0.0 0.0
IE3B16
FLAG NON INSTR SERV ENTERPRISE OTHER
56 56 0 0 0 0 100.0 0.0 0.0
IE3B1
FLAG NON INSTR SERV ENTERPRISE SUBTOT
56 56 0 0 0 0 100.0 0.0 0.0
ISTE3
FLAG NON INSTR SERV TOTAL
56 52 0 0 4 0
92.9 0.0 0.0
IE4A1
FLAG DIRECT PROG SUP TEXTBOOKS
56 56 0 0 0 0 100.0 0.0 0.0
See notes at end of table.
G-3
T
0.0
0.0
0.0
0.0
0.0
0.0
21.4
0.0
0.0
0.0
0.0
0.0
0.0
0.0
21.4
0.0
0.0
0.0
0.0
0.0
0.0
0.0
3.6
0.0
0.0
0.0
0.0
0.0
0.0
0.0
21.4
25.0
25.0
25.0
25.0
25.0
25.0
25.0
25.0
0.0
0.0
0.0
0.0
0.0
0.0
7.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
7.1
0.0
M
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Appendix G—Value Distribution and Field Frequencies
Table G-1. Number and percentage distribution of imputation flag values, by imputation flag: Fiscal year 2019—Continued
Number
Percent
Flags
Flags
Variable
Description
Total R A
I T M
R
A
I
IE4A2
FLAG DIRECT PROG SUP TEXTBOOKS (PROPERTY)
56 56 0 0 0 0 100.0 0.0 0.0
IE4B1
FLAG DIRECT PROG SUP TRANSPORT
56 55 1 0 0 0
98.2 1.8 0.0
IE4B2
FLAG DIRECT PROG SUP TRNSPRT (PROPERTY)
56 56 0 0 0 0 100.0 0.0 0.0
IE4C1
FLAG DIRECT PROG SUP EMP BENEFITS
56 49 7 0 0 0
87.5 12.5 0.0
IE4C2
FLAG DIRECT PROG SUP EMP BEN (PROPERTY)
56 56 0 0 0 0 100.0 0.0 0.0
IE4D
FLAG DIRECT PROG SUP PRIVATE SCHOOL STUDENT
56 56 0 0 0 0 100.0 0.0 0.0
IE4E1
FLAG DIRECT PROG SUP OTHER
56 43 13 0 0 0
76.8 23.2 0.0
IE4E2
FLAG DIRECT PROG SUP OTHER (PROPERTY)
56 54 2 0 0 0
96.4 3.6 0.0
ISTE4
FLAG DIRECT PROG SUP SUBTOTAL
56 42 0 0 14 0
75.0 0.0 0.0
ITE5
FLAG CURRENT EXPENDITURES
56 46 0 0 10 0
82.1 0.0 0.0
IE61
FLAG FACILITIES AQUISITION NONPROPERTY
56 50 6 0 0 0
89.3 10.7 0.0
IE62
FLAG FACILITIES AQUISITION PROP (LAND/BLDS)
56 49 7 0 0 0
87.5 12.5 0.0
IE63
FLAG FACILITIES AQUISITION EQUIPMENT
56 50 6 0 0 0
89.3 10.7 0.0
ISTE6
FLAG FACILITIES AQUISITION TOTAL
56 56 0 0 0 0 100.0 0.0 0.0
IE7A1
FLAG OTHER USE DEBT SERVICE INTEREST
56 56 0 0 0 0 100.0 0.0 0.0
IE7A2
FLAG OTHER USE REDEMPTION
56 56 0 0 0 0 100.0 0.0 0.0
ISTE7
FLAG OTHER USE DEBT SERV SUBTOTAL
56 56 0 0 0 0 100.0 0.0 0.0
IE81
FLAG COMM SERV NONPROPERTY
56 55 0 1 0 0
98.2 0.0 1.8
IE82
FLAG COMM SERV PROPERTY
56 55 0 1 0 0
98.2 0.0 1.8
IE9A
FLAG DIRECT COST PROG NONPUB SCHOOL
56 56 0 0 0 0 100.0 0.0 0.0
IE9B
FLAG DIRECT COST PROG ADULT ED
56 56 0 0 0 0 100.0 0.0 0.0
IE9C
FLAG DIRECT COST PROG COMM COLLEGE
56 56 0 0 0 0 100.0 0.0 0.0
IE9D
FLAG DIRECT COST PROG OTHER
56 56 0 0 0 0 100.0 0.0 0.0
IE91
FLAG DIRECT COST PROG PROPERTY
56 56 0 0 0 0 100.0 0.0 0.0
ISTE9
FLAG DIRECT COST PROG SUBTOTAL
56 56 0 0 0 0 100.0 0.0 0.0
ITE10
FLAG PROPERTY TOTAL
56 50 0 0 6 0
89.3 0.0 0.0
ITE11
FLAG TOTAL EXPENDITURES FOR EDUCATION
56 46 0 0 10 0
82.1 0.0 0.0
IX12C
FLAG EXCLUS FOR PL 100 297 TITLE I
56 56 0 0 0 0 100.0 0.0 0.0
IX12D
FLAG EXCLUS FOR PL 100 297 TITLE I CO
56 56 0 0 0 0 100.0 0.0 0.0
IX12E
FLAG EXCLUS FOR PL 100 297 TITLE V PART A
56 56 0 0 0 0 100.0 0.0 0.0
IX12F
FLAG EXCLUS FOR PL 100 297 TITLE V PART A CO
56 56 0 0 0 0 100.0 0.0 0.0
ITX12
FLAG TOTAL EXCLUS FOR PL 100 297
56 56 0 0 0 0 100.0 0.0 0.0
INCE13
FLAG NET CURRENT EXPENDITURES
56 46 0 0 10 0
82.1 0.0 0.0
IADA
FLAG ADA (STATE AND NCES DEFINITION)
56 56 0 0 0 0 100.0 0.0 0.0
IA14A
FLAG ADA (STATE DEFINITION)
56 56 0 0 0 0 100.0 0.0 0.0
IA14B
FLAG ADA (NCES DEFINITION)
56 56 0 0 0 0 100.0 0.0 0.0
IPPE15
FLAG PER PUPIL EXPENDITURES
56 55 0 0 1 0
98.2 0.0 0.0
IMEMBR18 FLAG TOTAL STUDENT
56 49 5 1 0 1
87.5 8.9 1.8
ICE1
CURRENT EXPENDITURES FROM STATE AND LOCAL
56 56 0 0 0 0 100.0 0.0 0.0
ICE2
CURRENT EXPENDITURES FROM FEDERAL
56 56 0 0 0 0 100.0 0.0 0.0
T
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
25.0
17.9
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
10.7
17.9
0.0
0.0
0.0
0.0
0.0
17.9
0.0
0.0
0.0
1.8
0.0
0.0
0.0
NOTE: Detail may not sum to totals because of rounding. Flag "R" denotes "As reported by the state." Flag "A" denotes "Edited." Flag "I"
denotes "Imputed based on a method other than prior year's data." Flag "T" denotes "Total based on sum of internal or external detail."
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public
Education Financial Survey (NPEFS)," Fiscal year 2019, Provisional Version 1a.
G-4
M
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
1.8
0.0
0.0
Appendix G—Value Distribution and Field Frequencies
Table G-2. Minimum, maximum, and mean for continuous variables, by variable: Fiscal year 2019
Number of
Not
states Missing applicable Suppressed
Variable
Description
reporting
(-1)
(-2)
(-9)
R1A
LOCAL REV PROPERTY TAX
40
0
16
0
R1B
LOCAL REV NON PROPERTY TAX
30
0
26
0
R1C
LOCAL REV LOC GOVT PROPERTY TAX
21
0
35
0
R1D
LOCAL REV LOC GOVT NON PROPERTY TAX
23
0
33
0
R1E
LOCAL REV INDIVIDUALS TUITION
56
0
0
0
R1F
LOCAL REV TUITION FROM LEAS
56
0
0
0
R1G
LOCAL REV TRANSPORT FEES INDIVIDUALS
56
0
0
0
R1H
LOCAL REV TRANSPORT FEES LEAS
56
0
0
0
R1I
LOCAL REV EARNINGS ON INVESTMENT
56
0
0
0
R1J
LOCAL REV FOOD SERVICE
56
0
0
0
R1K
LOCAL REV STUDENT ACTIVITIES
56
0
0
0
R1L
LOCAL REV OTHER
56
0
0
0
R1M
LOCAL REV TEXTBOOK
56
0
0
0
R1N
LOCAL REV SUMMER SCHOOL
56
0
0
0
STR1
LOCAL REV SUBTOTAL
56
0
0
0
R2
INTERMEDIATE REVENUE
56
0
0
0
R3
STATE REVENUE
53
0
3
0
R4A
FED REV DIRECT GRANTS
56
0
0
0
R4B
FED REV THRU STATE
56
0
0
0
R4C
FED REV THRU INTERMEDIATE AGENCIES
56
0
0
0
R4D
FED REV OTHER SOURCES
56
0
0
0
STR4
FED REV SUBTOTAL
56
0
0
0
R5
REV FROM OTHER SOURCES
56
0
0
0
TR
TOTAL REVENUE FROM ALL SOURCES
56
0
0
0
E11
INSTR EXP SALARIES
56
0
0
0
E12
INSTR EXP EMP BENEFITS
56
0
0
0
E13
INSTR EXP PURCHASED SERVICES
56
0
0
0
E14
INSTR EXP TUITION
56
0
0
0
E15
INSTR EXP TUITION TO OTHER LEAS
56
0
0
0
E16
INSTR EXP SUPPLIES
56
0
0
0
E17
INSTR EXP PROPERTY
56
0
0
0
E18
INSTR EXP OTHER
56
0
0
0
STE1
INSTR EXP SUBTOTAL
56
0
0
0
E11A
INSTR EXP REGULAR PROGRAM SALARIES
54
2
0
0
E11B
INSTR EXP SPECIAL EDUCATION SALARIES
54
2
0
0
E11C
INSTR EXP VOCATIONAL SALARIES
52
4
0
0
E11D
INSTR EXP OTHER PROGRAMS SALARIES
53
3
0
0
E2
INSTR EXP TEXTBOOKS
46
10
0
0
E212
SUP EXP SALARY STUDENTS
56
0
0
0
See notes at end of table.
G-5
Minimum
$154,621
659,637
750,490
425,125
0
0
0
0
0
0
0
0
0
0
0
0
10,392,769
0
0
0
0
43,363,637
0
77,017,656
23,610,627
4,914,952
217,926
0
0
20,248
0
0
32,641,347
19,107,498
3,159,087
2,848,819
450,837
601,012
0
Maximum
$31,567,072,691
2,632,915,173
18,528,697,900
3,858,798,749
145,843,712
3,368,289,636
14,579,095
423,841,540
1,036,857,106
617,628,874
755,379,540
4,156,183,292
111,124,565
36,048,333
41,554,166,437
475,326,247
58,235,032,258
494,285,768
7,259,768,337
96,462,535
293,721,636
8,059,915,527
11,901,898,497
100,451,374,224
29,651,047,585
15,630,316,881
3,790,523,954
2,911,792,863
3,506,218,032
2,175,303,186
196,467,215
310,436,353
50,911,362,998
20,301,884,340
7,030,294,696
919,341,606
2,853,909,894
523,513,692
3,306,601,916
Mean
$5,579,678,543
508,715,875
2,665,129,187
539,313,409
18,617,631
177,103,970
1,961,338
10,045,558
104,900,179
101,987,838
84,370,004
372,238,984
4,260,276
2,237,999
6,169,512,451
41,207,389
6,767,447,500
70,102,705
980,596,856
11,412,434
36,454,282
1,098,566,277
1,166,571,531
13,714,191,787
4,444,608,493
1,944,269,699
365,498,828
160,881,597
175,249,109
278,768,358
40,397,870
27,239,582
7,221,266,555
2,881,400,026
714,846,822
129,966,462
231,034,210
54,616,190
451,865,531
Appendix G—Value Distribution and Field Frequencies
Table G-2. Minimum, maximum, and mean for continuous variables, by variable: Fiscal year 2019—Continued
Number of
Not
states Missing applicable Suppressed
Variable
Description
reporting
(-1)
(-2)
(-9)
E213
SUP EXP SALARY INSTR STAFF
56
0
0
0
E214
SUP EXP SALARY GEN ADMIN
56
0
0
0
E215
SUP EXP SALARY SCHOOL ADMIN
56
0
0
0
E216
SUP EXP SALARY OPER & MAINTENANCE
56
0
0
0
E217
SUP EXP SALARY STUDENT TRANSP
56
0
0
0
E218
SUP EXP SALARY OTHER SERVICES
56
0
0
0
TE21
SUP EXP SALARY SUBTOTAL
56
0
0
0
E222
SUP EXP EMP BENEFITS STUDENTS
56
0
0
0
E223
SUP EXP EMP BENEFITS INSTR STAFF
56
0
0
0
E224
SUP EXP EMP BENEFITS GEN ADMIN
56
0
0
0
E225
SUP EXP EMP BENEFITS SCHOOL ADMIN
56
0
0
0
E226
SUP EXP EMP BENEFITS OPER & MAINTENANCE
56
0
0
0
E227
SUP EXP EMP BENEFITS STUDENT TRANS
56
0
0
0
E228
SUP EXP EMP BENEFITS OTHER SERV
56
0
0
0
TE22
SUP EXP EMP BENEFITS SUBTOTAL
56
0
0
0
E232
SUP EXP PURCH SERV STUDENTS
56
0
0
0
E233
SUP EXP PURCH SERV INSTR STAFF
56
0
0
0
56
0
0
0
E234
SUP EXP PURCH SERV GEN ADMIN
56
0
0
0
E235
SUP EXP PURCH SERV SCHOOL ADMIN
56
0
0
0
E236
SUP EXP PURCH SERV OPER & MAINTENANCE
56
0
0
0
E237
SUP EXP PURCH SERV STUDENT TRANSP
56
0
0
0
E238
SUP EXP PURCH SERV OTHER SERV
56
0
0
0
TE23
SUP EXP PURCH SERV SUBTOTAL
56
0
0
0
E242
SUP EXP SUPPLIES STUDENTS
56
0
0
0
E243
SUP EXP SUPPLIES INSTR STAFF
56
0
0
0
E244
SUP EXP SUPPLIES GEN ADMIN
56
0
0
0
E245
SUP EXP SUPPLIES SCHOOL ADMIN
56
0
0
0
E246
SUP EXP SUPPLIES OPER & MAINTENANCE
56
0
0
0
E247
SUP EXP SUPPLIES STUDENT TRANSP
56
0
0
0
E248
SUP EXP SUPPLIES OTHER SERV
56
0
0
0
TE24
SUP EXP SUPPLIES SUBTOTAL
56
0
0
0
E252
SUP EXP PROPERTY STUDENTS
56
0
0
0
E253
SUP EXP PROPERTY INSTR STAFF
56
0
0
0
E254
SUP EXP PROPERTY GEN ADMIN
56
0
0
0
E255
SUP EXP PROPERTY SCHOOL ADMIN
56
0
0
0
E256
SUP EXP PROPERTY OPER & MAINTENANCE
56
0
0
0
E257
SUP EXP PROPERTY STUDENT TRANSP
56
0
0
0
E258
SUP EXP PROPERTY OTHER SERV
56
0
0
0
TE25
SUP EXP PROPERTY SUBTOTAL
See notes at end of table.
G-6
Minimum
2,282,627
461,983
4,238,604
0
0
1,079,924
8,496,715
0
457,622
92,618
707,847
0
0
216,503
1,561,514
0
239,119
101,000
0
0
0
0
2,660,327
0
493,850
0
0
0
0
0
1,057,751
0
0
0
0
0
0
0
0
Maximum
2,921,652,422
476,380,630
3,513,841,048
3,025,621,595
905,902,297
1,978,543,321
15,818,688,958
1,686,352,271
1,447,776,929
339,788,916
1,793,146,310
1,581,574,950
374,418,770
990,674,975
8,064,835,986
530,589,294
772,016,386
476,480,904
243,146,343
2,928,337,038
2,465,879,357
1,130,927,940
7,676,252,490
99,325,097
188,289,365
41,959,332
74,672,759
2,012,632,132
234,491,402
176,958,518
2,661,885,349
7,241,175
112,747,197
26,370,733
8,843,783
259,793,657
155,322,986
104,502,244
518,440,863
Mean
316,657,009
95,238,205
455,867,315
351,681,545
162,572,997
192,002,267
2,025,884,869
192,073,421
128,286,783
42,460,418
190,512,452
163,225,644
74,716,819
88,977,480
880,253,017
74,091,816
89,978,536
67,155,891
20,949,223
353,293,459
216,512,695
112,604,613
934,586,233
13,052,461
36,560,297
5,610,175
8,859,738
228,453,102
41,952,277
26,035,722
360,523,773
1,553,657
13,539,113
2,027,395
1,368,899
32,335,073
35,522,776
14,672,121
101,019,033
Appendix G—Value Distribution and Field Frequencies
Table G-2. Minimum, maximum, and mean for continuous variables, by variable: Fiscal year 2019—Continued
Number of
Not
states Missing applicable Suppressed
Variable
Description
reporting
(-1)
(-2)
(-9)
56
0
0
0
E262
SUP EXP OTHER STUDENTS
56
0
0
0
E263
SUP EXP OTHER INSTR STAFF
56
0
0
0
E264
SUP EXP OTHER GEN ADMIN
56
0
0
0
E265
SUP EXP OTHER SCHOOL ADMIN
56
0
0
0
E266
SUP EXP OTHER OPER & MAINTENANCE
56
0
0
0
E267
SUP EXP OTHER STUDENT TRANSP
56
0
0
0
E268
SUP EXP OTHER OTHER SERV
56
0
0
0
TE26
SUP EXP OTHER SUBTOTAL
56
0
0
0
STE22
SUP EXP SUBTOTAL STUDENTS
56
0
0
0
STE23
SUP EXP SUBTOTAL INSTR STAFF
56
0
0
0
STE24
SUP EXP SUBTOTAL GEN ADMIN
56
0
0
0
STE25
SUP EXP SUBTOTAL SCHOOL ADMIN
56
0
0
0
STE26
SUP EXP SUBTOTAL OPER & MAINTENANCE
56
0
0
0
STE27
SUP EXP SUBTOTAL STUDENT TRANSP
56
0
0
0
STE28
SUP EXP SUBTOTAL OTHER SERV
56
0
0
0
STE2T
SUP EXP TOTAL SUPPORT SERVICES
56
0
0
0
E3A11
NONINSTR SERV FOOD SERV SALARIES
56
0
0
0
E3A12
NONINSTR SERV FOOD SERV EMP BENEFITS
56
0
0
0
E3A13
NONINSTR SERV FOOD SERV PURCH SERV
56
0
0
0
E3A14
NONINSTR SERV FOOD SERV SUPPLIES
56
0
0
0
E3A2
NONINSTR SERV FOOD SERV PROPERTY
56
0
0
0
E3A16
NONINSTR SERV FOOD SERV OTHER
56
0
0
0
E3A1
NONINSTR SERV FOOD SERV SUBTOTAL
56
0
0
0
E3B11
NONINSTR SERV ENTERPRISE SALARIES
56
0
0
0
E3B12
NONINSTR SERV ENTERPRISE EMP BENEFITS
56
0
0
0
E3B13
NONINSTR SERV ENTERPRISE PURCH SERV
56
0
0
0
E3B14
NONINSTR SERV ENTERPRISE SUPPLIES
56
0
0
0
E3B2
NONINSTR SERV ENTERPRISE PROPERTY
56
0
0
0
E3B16
NONINSTR SERV ENTERPRISE OTHER
56
0
0
0
E3B1
NONINSTR SERV ENTERPRISE SUBTOTAL
56
0
0
0
STE3
NONINSTR SERV TOTAL
56
0
0
0
E4A1
DIRECT PROG SUP TEXTBOOKS
56
0
0
0
E4A2
DIRECT PROG SUP TEXTBOOKS (PROPERTY)
56
0
0
0
E4B1
DIRECT PROG SUP TRANSPORT
56
0
0
0
E4B2
DIRECT PROG SUP TRANSPORT (PROPERTY)
56
0
0
0
E4C1
DIRECT PROG SUP EMP BENEFITS
56
0
0
0
E4C2
DIRECT PROG SUP EMP BENEFITS (PROPERTY)
56
0
0
0
E4D
DIRECT PROG SUP PRIVATE SCHOOL STUDENT
56
0
0
0
E4E1
DIRECT PROG SUP OTHER
See notes at end of table.
G-7
Minimum
0
0
0
0
0
0
0
22,795
27,594
4,558,746
775,612
4,946,451
0
526,001
1,296,427
14,925,099
382,796
91,493
0
0
0
0
8,030,229
0
0
0
0
0
0
0
8,455,479
0
0
0
0
0
0
0
0
Maximum
105,664,174
43,279,676
104,033,413
32,453,700
166,160,923
146,897,855
441,573,601
584,018,528
5,580,614,580
5,333,685,801
1,229,832,543
5,628,489,665
8,226,091,070
3,532,995,649
3,946,233,737
31,475,056,152
978,616,634
512,185,256
332,526,005
1,397,746,035
51,296,847
66,859,416
2,964,844,535
123,121,398
56,175,442
67,741,469
114,878,241
15,806,343
124,624,607
266,449,778
3,180,378,022
0
0
0
0
0
0
19,795,557
0
Mean
5,409,190
4,681,388
14,075,274
3,253,252
8,026,300
5,177,609
25,339,946
65,962,960
736,492,420
576,164,012
224,539,963
679,441,981
1,104,680,051
500,932,397
444,960,028
4,267,210,852
139,310,689
59,411,350
53,170,248
195,456,308
7,930,794
5,609,028
452,957,622
6,713,314
2,636,885
3,177,658
5,286,281
582,908
3,490,190
21,304,327
474,261,949
0
0
0
0
0
0
622,933
0
Appendix G—Value Distribution and Field Frequencies
Table G-2. Minimum, maximum, and mean for continuous variables, by variable: Fiscal year 2019—Continued
Number of
Not
states Missing applicable Suppressed
Variable
Description
reporting
(-1)
(-2)
(-9)
Minimum
Maximum
Mean
56
0
0
0
0
0
0
E4E2
DIRECT PROG SUP OTHER (PROPERTY)
56
0
0
0
0
0
0
STE4
DIRECT PROG SUP SUBTOTAL
56
0
0
0 65,701,759
85,566,797,172 11,962,739,356
TE5
CURRENT EXPENDITURES
56
0
0
0
0
9,250,731,273
1,007,731,850
E61
FACILITIES AQUISITION NONPROPERTY
56
0
0
0
0
335,397,341
87,966,118
E62
FACILITIES AQUISITION PROPERTY (LAND & BLDS)
56
0
0
0
0
618,516,445
59,467,162
E63
FACILITIES AQUISITION PROPERTY (EQUIPMENT)
56
0
0
0
0
9,839,954,058
1,155,165,130
STE6
FACILITIES AQUISITION NONPROPERTY & PROPERTY TOTAL
56
0
0
0
0
3,788,731,644
365,098,829
E7A1
OTHER USE DEBT SERVICE INTEREST
56
0
0
0
0
3,736,453,890
627,016,758
E7A2
OTHER USE DEBT SERV REDEMPTION
56
0
0
0
0
7,525,185,534
992,115,587
STE7
OTHER USE DEBT SERV SUBTOTAL
56
0
0
0
0
499,864,988
69,194,584
E81
COMM SERV NONPROPERTY
56
0
0
0
0
14,610,465
697,277
E82
COMM SERV PROPERTY
56
0
0
0
0
489,080,195
31,418,032
E9A
DIRECT COST PROG NONPUB SCHOOL
56
0
0
0
0
610,639,931
42,770,537
E9B
DIRECT COST PROG ADULT ED
56
0
0
0
0
7,001,761
348,232
E9C
DIRECT COST PROG COMM COLLEGE
56
0
0
0
0
524,171,145
10,334,429
E9D
DIRECT COST PROG OTHER
56
0
0
0
0
65,528,101
2,131,240
E91
DIRECT COST PROG PROPERTY
56
0
0
0
0
1,623,891,271
84,871,229
STE9
DIRECT COST PROG SUBTOTAL
56
0
0
0
0
1,455,221,836
300,192,403
TE10
PROPERTY TOTAL
56
0
0
0 78,751,294
96,921,866,503 13,424,729,422
TE11
TOTAL EXPENDITURES FOR EDUCATION
56
0
0
0
0
1,599,550,042
236,228,766
X12C
EXCLUS FOR PL 100 297 TITLE I
56
0
0
0
0
401,785,659
42,509,987
X12D
EXCLUS FOR PL 100 297 TITLE I CO
56
0
0
0
0
11,371,386
204,576
X12E
EXCLUS FOR PL 100 297 TITLE V
56
0
0
0
0
11,965,707
310,916
X12F
EXCLUS FOR PL 100 297 TITLE V PART A CO
56
0
0
0
0
2,596,452,519
492,689,331
TX12
TOTAL EXCLUS FOR PL 100 297
56
0
0
0 57,036,609
83,183,841,504 11,470,050,025
NCE13
NET CURRENT EXPENDITURES
56
0
0
0
9,064
5,947,079
848,231
ADA
ADA (STATE AND NCES DEFINITION)
27
0
29
0
119,910
5,947,079
1,188,776
A14A
ADA (STATE DEFINITION)
29
0
27
0
9,064
1,701,688
531,172
A14B
ADA (NCES DEFINITION)
56
0
0
0
4,682
26,137
13,532
PPE15
PER PUPIL EXPENDITURES
55
1
0
0
10,718
6,272,734
926,008
MEMBR18 STUDENT MEMBERSHIP
48
8
0
0 45,707,062
78,796,077,330 11,389,313,020
CE1
CURRENT EXPENDITURES FROM STATE AND LOCAL
48
8
0
0 43,363,637
6,770,719,842
946,220,256
CE2
CURRENT EXPENDITURES FROM FEDERAL
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public Education Financial Survey (NPEFS)," Fiscal year
2019, Provisional Version 1a.
G-8
Appendix H—State Notes
H-1
Appendix H - State Notes
The following notes describe known anomalies in state data reported to the collection agent.
Unless otherwise noted, each anomaly recorded here applies to fiscal year 2019 (FY 19). The
absence of “Notes” for a state indicates that the state’s data did not contain any known
anomalies. States are in order by their American National Standards Institute (ANSI) code.
Alabama
Fiscal Year: October 1–September 30
Notes:
The increase in State Revenue (R2) was due to two LEAs that had over a $16.8M
increase from the bond payments by the city that they are located for construction and
renovation buildings.
Instruction Support Services, Supplies (E243) is at least $5,000,000, and increased
more than 25% from prior year. Most of the increase was due to increases for
Library/Media Books ($1.6M) and Non-Capitalized Computer Hardware ($1M). The
increases were across many LEAs.
Operation and Maintenance Support Services, Property (E256) is at least
$10,000,000, and increased more than 25% from the prior year. Most of the increase
was from Capitalized Audio/Video Equipment and Automobiles. The increases were
across many LEAs.
Expenditures for school buses decreased over $26M.
Direct Cost Program Other (E9D) for the current year is $0 but was greater than $0
for the prior year. The translation table was updated to move these expenditures to
other areas of the reports.
Alaska
Fiscal Year: July 1–June 30
Notes:
As in previous years, Alaska does not have the ability to estimate property tax. Please
distribute a portion of the amount reported for Other Local Government Non-Property
Tax (R1D) to Other Local Government, Property Tax.
Arizona
Fiscal Year: July 1–June 30
Notes:
The increase in Operations and Maintenance Support Services, Property (E256) was
due to districts purchasing heating, ventilation, and air conditioning (HVAC) systems
and security equipment totaling $10.9M.
Student Transportation Support Services, Property (E257) increased due to bus
purchases.
State Per Pupil Expenditures (PPE15) increased by 6.61% due to a $1B increase in
revenue.
H-2
Appendix H - State Notes
Arkansas
Fiscal Year: July 1–June 30
Notes:
Other Local Government Units – Non-Property Tax (R1D) increased due to districts
receiving revenue in lieu of taxes for the first time in FY 19.
California
Fiscal Year: July 1–June 30
Notes:
In California, revenues for District Activities (R1K) are typically collected and
managed by student organizations rather than by school districts. Incidental revenues
that school districts collect for District Activities are reported as Other Revenue from
Local Sources (R1L).
Instruction, Employee Benefits (E12) expenditures increased approximately 26%, or
$3.1B, from the prior year. The increased expenditures were mainly due to the
increased state contribution to the pension systems in 2018–19. California made onetime pension payments of $2.246B and $904M to teachers’ retirement system and
classified employees’ retirement system respectively.
Instruction, Property (E17) expenditures increased approximately 40%, or $27.7M,
from the prior year. The increase was mainly due to the increased state funding for
career technical education. School districts used the increased funding to purchase
equipment used in the program.
Student Support Services, Employee Benefits (E222) expenditures increased
approximately 28%, or $349.6M, from the prior year. The increase was mainly due to
the increased state contribution to the pension systems. California made one-time
pension payments of $2.246B and $904M to teachers’ retirement system and
classified employees’ retirement system respectively, above the continuing annual
state contribution.
Student Transportation Support Services, Property (E257) expenditures decreased
approximately 25%, approximately $28.4M, from the prior year. The decrease was
mainly due to a few large school districts that reduced purchases of school buses in
2018–19. It is normal for property expenditures to fluctuate from year to year.
State Per Pupil Expenditures (PPE15) increased approximately 10%, or $1,320, from
the prior year. The $8.2B increase in total expenditures for education, as reported in
item TE11 of California’s FY 19 NPEFS report, correlates to increased revenue
received by local educational agencies for the year. FY 19 total revenue (TR) from all
sources increased $8.8B (10%) from the prior year. The largest increases occurred in
local property taxes ($1.6B) and state revenue sources ($6.5B). Approximately half of
the increase in state revenue sources (R3) was due to the one-time additional state
contribution to pension systems ($3.15B), with another $2.4B due to increased state
general purpose, i.e., Local Control Funding Formula and Education Protection
Account, entitlements, and $585M increase reported by charter schools using the
alternative reporting format.
The student membership variable for California does not include membership for the
California State Preschool Program. The data file includes expenditures and average
daily attendance for the California State Preschool Program. California provided a
H-3
Appendix H - State Notes
supplemental data file which reported prekindergarten expenditures separately. These
expenditures were excluded from the amounts in the Finance Tables report. In FY 17
and FY 18, fiscal data for the California State Preschool Program are included in both
the report and the data file.
Exhibit H-1.
Item Code
E11
E12
E13
E14
E15
California’s supplemental data for NPEFS 2018-19: total expenditures excluding preschool expenditures
(Goal 0001)
FY 2019 Amount
(a)1
Description
Preschool
Expenditures
(b)2
Adjusted Amount
(c) = (a) - (b)
Instruction, salaries
Instruction, employee benefits
Instruction, purchased services
Tuition paymts outside the state and to private
Tuit/voucher paymts to other LEAs, Charter within
28,401,662,572
14,969,445,482
2,443,083 ,16 1
1,033,283 ,42 3
631,062,742
386,698,452
201,446,508
175,580,651
0
0
28,014,964,120
14,767,998,974
2,267,502 ,51 0
1,033,283 ,42 3
631,062,742
E16
E17
E18
STE1
E11A
Instruction, supplies
Instruction, property
Instruction, other
TOTAL INSTRUCTION EXPENDITURES
Salaries paid to teachers in reg. edu. prog.
2,078,914 ,40 2
96,466,072
12,547,326
48,938,936,366
20,301,884,340
23,367,497
608,602
94,999
787,188,107
0
2,055,546 ,90 5
95,857,470
12,452,327
48,151,748,259
20,301,884,340
E11B
E11C
E11D
E2
E212
Salaries paid to special education teachers
Salaries paid to vocational education teachers
Salaries paid to teachers in other programs
Textbook exp. for classroom instruction.
Student Supp Svcs, salaries
3,731,483 ,04 3
397,126,095
727,548,377
523,513,692
3,144,469 ,69 7
0
0
0
0
19,005,588
3,731,483 ,04 3
397,126,095
727,548,377
523,513,692
3,125,464 ,10 9
E222
E232
E242
E252
E262
Student Supp Svcs, employee benefits
Student Supp Svcs, purch svcs
Student Supp Svcs, supplies
Student Supp Svcs, property
Student Supp Svcs, other
1,604,267 ,66 1
533,524,088
54,282,844
2,321,874
446,579
10,329,550
33,668,556
806,366
322,139
4,657
1,593,938 ,11 1
499,855,532
53,476,478
1,999,735
441,922
STE22
E213
E223
E233
E243
TOTAL STUDENT SUPP SVCS
Instruction Supp Svcs, salaries
Instruction Supp Svcs, employee benefits
Instruction Supp Svcs, purch svcs
Instruction Supp Svcs, supplies
5,336,990 ,86 9
2,830,725 ,04 6
1,403,149 ,70 2
760,604,426
182,599,335
63,814,717
72,137,108
36,201,493
32,402,810
4,828,641
5,273,176 ,15 2
2,758,587 ,93 8
1,366,948 ,20 9
728,201,616
177,770,694
E253
E263
STE23
E214
E224
Instruction Supp Svcs, property
Instruction Supp Svcs, other
TOTAL INSTRUCTION SUPP SVCS
Gen Admin Supp Svcs, salaries
Gen Admin Supp Svcs, employee benefits
9,049,008
3,911,184
5,180,989 ,69 3
365,897,736
188,558,418
322,813
185,790
145,755,842
61,969
24,087
8,726,195
3,725,394
5,035,233 ,85 1
365,835,767
188,534,331
E234
E244
E254
E264
STE24
Gen Admin Supp Svcs, purch svcs
Gen Admin Supp Svcs, supplies
Gen Admin Supp Svcs, property
Gen Admin Supp Svcs, other
TOTAL GEN ADMIN SUPP SVCS
248,761,101
13,935,366
527,278
14,631,212
831,783,833
11,006
1,284
0
0
98,346
248,750,095
13,934,082
527,278
14,631,212
831,685,487
3,356,291 ,37 0
1,712,272 ,27 9
260,154,915
71,872,376
7,776,912
35,790,159
17,761,757
31,994,848
1,339,840
125,040
3,320,501 ,21 1
1,694,510 ,52 2
228,160,067
70,532,536
7,651,872
3,520,029
5,404,110 ,96 9
2,874,320 ,87 3
39,596
86,926,200
14,275,108
3,480,433
5,317,184 ,76 9
2,860,045 ,76 5
E215
E225
E235
E245
E255
E265
STE25
E216
Sch Admin
Sch Admin
Sch Admin
Sch Admin
Sch Admin
Supp Svcs, salaries
Supp Svcs, employee benefits
Supp Svcs, purch svcs
Supp Svcs, supplies
Supp Svcs, property
Sch Admin Supp Svcs, other
TOTAL SCH ADMIN SUPP SVCS
Oper & Maint Supp Svcs, salaries
See notes at end of table.
H-4
Appendix H - State Notes
Exhibit H-1.
Item Code
E226
E236
E246
E256
E266
California’s supplemental report for NPEFS 2018-19: total expenditures excluding preschool
expenditures (Goal 0001)—Continued
FY 2019 Amount
(a)1
Description
Preschool
Expenditures
(b)2
Adjusted Amount
(c) = (a) - (b)
Oper & Maint Supp Svcs, employee benefits
Oper & Maint Supp Svcs, purch svcs
Oper & Maint Supp Svcs, supplies
Oper & Maint Supp Svcs, property
Oper & Maint Supp Svcs, other
1,502,540 ,29 2
1,542,762 ,72 5
1,909,733 ,39 7
95,489,061
309,642
7,519,477
25,696,593
7,111,840
289,930
2,374
1,495,020 ,81 5
1,517,066 ,13 2
1,902,621 ,55 7
95,199,131
307,268
STE26
E217
E227
E237
E247
TOTAL OPER & MAINT SUPP SVCS
Stu Transp Supp Svcs, salaries
Stu Transp Supp Svcs, employee benefits
Stu Transp Supp Svcs, purch svcs
Stu Transp Supp Svcs, supplies
7,829,666 ,92 9
649,369,891
346,714,997
638,588,307
146,742,801
54,605,392
1,261,697
773,309
926,002
831,984
7,775,061 ,53 7
648,108,194
345,941,688
637,662,305
145,910,817
E257
E267
STE27
E218
E228
Stu Transp Supp Svcs, property
Stu Transp Supp Svcs, other
TOTAL STUDENT TRANSPORTATION SUPP SVCS
Other Supp Svcs, salaries
Other Supp Svcs, employee benefits
84,183,521
94,105
1,781,510 ,10 1
1,870,776 ,84 6
936,715,302
532,012
617
3,793,609
0
0
83,651,509
93,488
1,777,716 ,49 2
1,870,776 ,84 6
936,715,302
E238
E248
E258
E268
STE28
Other Supp Svcs, purchased salaries
Other Supp Svcs, supplies
Other Supp Svcs, Property
Other Supp Svcs, other
TOTAL OTHER SUPP SVCS
797,297,031
151,840,067
70,549,705
8,118,225
3,764,747 ,47 1
35,382,766
0
0
0
35,382,766
761,914,265
151,840,067
70,549,705
8,118,225
3,729,364 ,70 5
15,091,851,459
7,694,218 ,65 1
4,781,692 ,59 3
2,531,006 ,18 6
269,897,359
142,531,629
72,609,673
160,082,581
14,919,955
1,591,934
14,949,319,830
7,621,608 ,97 8
4,621,610 ,01 2
2,516,086 ,23 1
268,305,425
31,030,976
30,129,799,865
981,507,997
513,761,220
108,639,819
233,034
390,376,872
2,891,363
1,575,964
1,901,226
30,797,942
29,739,422,993
978,616,634
512,185,256
106,738,593
1,364,052 ,20 8
28,060,053
632,707
2,968,593 ,95 1
123,664,113
4,063,412
58,618
56
10,432,021
542,715
1,359,988 ,79 6
28,001,435
632,651
2,958,161 ,93 0
123,121,398
56,492,139
22,445,834
20,216,774
3,257,851
339,858
316,697
19,956
63,258
0
0
56,175,442
22,425,878
20,153,516
3,257,851
339,858
223,158,718
0
0
0
0
0
942,626
0
0
0
0
0
222,216,092
0
0
0
0
0
TE21
TE22
TE23
TE24
TE25
TOTAL
TOTAL
TOTAL
TOTAL
TOTAL
SUPP
SUPP
SUPP
SUPP
SUPP
SVCS
SVCS
SVCS
SVCS
SVCS
SALARIES
EMPLOYEE BENEFITS
PURCH SVCS
SUPPLIES
PROPERTY
TE26
STE2T
E3A11
E3A12
E3A13
TOTAL SUPP SVCS OTHER
TOTAL - TOTAL SUPPORT SERVICES
Food Service, salaries
Food Service, employee benefits
Food Service, purch svcs
E3A14
E3A2
E3A16
E3A1
E3B11
Food Service, supplies
Food Service, property
Food Service, other
TOTAL FOOD SERVICE
Enterprise Operations, salaries
E3B12
E3B13
E3B14
E3B2
E3B16
Enterprise
Enterprise
Enterprise
Enterprise
Enterprise
Operations, employee benefits
Operations, purch svcs
Operations, supplies
Operations, property
Operations, other
E3B1
TOTAL ENTERPRISE OPERATIONS
E4A1
Dir Supp - Textbooks for Pub Sch Children
E4A2
Dir Supp - Textbooks, Property
E4B1
Dir Supp - Transport for Pub Sch Children
E4B2
Dir Supp - Transport, Property
E4C1
Dir Supp - Employee Benefits
See notes at end of table.
H-5
Appendix H - State Notes
Exhibit H-1.
Item Code
California’s supplemental report for NPEFS 2018-19: total expenditures excluding preschool
expenditures (Goal 0001)—Continued
FY 2019 Amount
(a)1
Description
E4C2
E4D
E4E1
E4E2
STE4
Dir Supp - Employee Benefits, Property
Dir Supp - Private School Students
Dir Supp - Other - Pub Sch Students
Dir Supp - Other - Pub Sch Students, Property
TOTAL DIRECT PROGRAM SUPPORT
TE5
E61
E62
E63
E7A1
CURRENT EXPENDITURES
FACS Non-Property Expenditures
FACS Property Expenditures
FACS Equipment
Debt Service, Interest
E7A2
STE7
E81
E82
E9A
Debt Service, Redemption of Principal
TOTAL OTHER USES
Community Services - Non-property
Community Services - property
Direct Cost - Non-Pub Sch Programs
E9B
E9C
E9D
E91
STE9
Direct Cost - Adult Education
Direct Cost - Community Colleges
Direct Cost - Other
DIRECT COST PROGRAMS - PROPERTY
DIRECT COST PROGRAMS SUBTOTAL
TE10
TE11
Property Subtotal
TOTAL EXPENDITURES FOR EDUCATION
Preschool
Expenditures
(b)2
Adjusted Amount
(c) = (a) - (b)
0
0
4,495,247 ,90 0
60,450,440
4,495,247 ,90 0
0
0
0
0
0
0
0
4,495,247 ,90 0
60,450,440
4,495,247 ,90 0
86,755,736,800
9,265,902 ,51 9
335,636,872
254,476,527
3,170,884 ,15 3
1,188,939 ,62 6
15,171,246
239,531
651,083
3,086
85,566,797,174
9,250,731 ,27 3
335,397,341
253,825,444
3,170,881 ,06 7
3,620,444 ,15 8
6,791,328 ,31 1
456,015,313
556,145
0
240,867
243,953
0
0
0
3,620,203 ,29 1
6,791,084 ,35 8
456,015,313
556,145
0
599,873,613
0
0
2,797,581
599,873,613
0
0
0
0
0
599,873,613
0
0
2,797,581
599,873,613
1,051,598 ,90 0
98,129,127,145
3,149,768
1,207,260 ,64 0
1,048,449 ,13 2
96,921,866,505
1
“FY 2019 Amount (a)” column represents the 2018-19 NPEFS Totals for California and was submitted to NCES on August 12, 2020.
2
“Preschool Expenditures (b)” column represents the 2018-19 Preschool Expenditures (Goal 0001) for California.
NOTES: The state did not calculate any exclusions (total item TX12) because such expenditures were not easily identified and were not significant.
Item PPE15 (State Per Pupil Expenditures) was not included in this report because the inclusion will provide misleading information.
SOURCE: California Department of Education, Financial Accountability and Information Services, Standardized Account Code Structure (SACS),
previously unpublished tabulations (September 2020).
Colorado
Fiscal Year: July 1–June 30
Other Revenue from Local Sources (R1L) increased because one district received
insurance proceeds of $24.79M in FY 19 to cover losses suffered from hail & wind
damage over the last few years.
Textbook Revenues (R1M) increased by $2.6M in a single, large district.
Several districts issued General Obligation bond offerings totaling $1.89B during the
fiscal year, resulting in a large increase in Revenue from Other Sources (R5). The
largest General Obligation (GO) bond offerings were for $249.9M, $326.5M, $375M,
and $298.9M with multiple other district offerings more than $100M. An additional
$290M in premiums was raised through these GO bond offerings, with 5 districts
accounting for $229.6M of the total $290M in bond premiums. Revenues from the
issuance of other long-term debt raised an additional $273M, with just three districts
accounting for $199.5M raised through the issuance of Certificates of Participation
($81.9M, 94.8M and $23.8M, respectively).
The decrease in Instruction Support Services, Property (E253) is primarily due to one
district which increased spending to $16M in FY 18, leading to a decrease for FY 19.
Their bond election provides $250M for Career and Innovation Technology.
H-6
Appendix H - State Notes
Information systems upgrades included wireless network, web filtering and firewall
systems, data center upgrades, classroom projection improvements, technology asset
management and timekeeping software.
The increase in State Per Pupil Expenditure (SPPE) is due to the state’s funding
formula. Each year the Total Program for each district, per the School Finance Act of
1994, is increased over the prior year by the rate of inflation. With the flow-through
effect of the inflation increase in the other factors of the state’s funding formula, the
inflationary increase resulted in an increase for FY 19 of 4% over FY 18. Another
factor is the state’s Budget Stabilization Factor. This reduces each district's state
funding to help with the state’s budget shortfalls. That was reduced from FY 18 to FY
19 which resulted in increased district funding of 7%. These two things combine to
account for an increase in SPPE of nearly 11%.
Connecticut
Fiscal Year: July 1–June 30
Notes:
Connecticut does not collect data from local school districts for District Activities
(R1K).
Delaware
Fiscal Year: July 1–June 30
Notes:
Delaware does not collect data on Tuition from Individuals (R1E).
Beginning in 2018, LEAs were required to spread local revenue by category. Each
LEA was provided their total local revenue amount to spread.
District of Columbia
Fiscal Year: October 1–September 30
Notes:
The increase in Other Sources of Revenue (R5) was due to The New Markets Tax
Credit (NMTC) for the elementary school building which ended in the FY 19 school
year. This resulted in a one-time gain due to forgiveness of debt per the terms of the
NMTC.
DCPS instruction decreases are due to a reorganization and reevaluation of the
new/revised organizations and offices.
The increases in DCPS Student Support Services and Instruction Support Services are
due to a reorganization and reevaluation of organizations and offices.
The increases in DCPS Other Support Services are due to a reorganization and
reevaluation of organizations and offices.
Florida
Fiscal Year: July 1–June 30
Notes:
The 2018-19 McKay scholarship program amount of $219,670,504 is the amount of
tuition payments to attend private schools. This amount is included in the direct
program support expenditures. Public school students in the McKay scholarship
H-7
Appendix H - State Notes
program are reported for funding in the school district in which they attend. The
McKay Scholarship Program revenue is NOT included in the school districts’
reported state revenue.
The 2018-19 Florida Tax Credit scholarship program amount of $644,661,806 is the
amount of tuition payments to attend private schools. This amount is included in the
direct program support expenditures. The Florida Tax Credit Scholarship Program is
funded by private, voluntary contributions from corporate donors to non-profit
scholarship funding organizations that award scholarships to children from lowincome families. These amounts are not included in revenue.
Students who participate in the Opportunity Scholarship Program attend public
schools and are reported for funding by the school district where they are enrolled.
Data for the Gardiner Scholarship Program is not currently reported on NPEFS. The
scholarships are not limited to K-12 instruction. These payments may be used for
various expenditures: “specialized services such as speech or occupational therapy,
instructional materials, tuition at an eligible private school, contributions to a college
prepaid account and more.”
Other Sources of Revenue (R5) increased due to Loss Recoveries (hurricane related)
revenue and issuance of bonds.
Tuition payments to dependent charter schools by the LEA to its sponsored charter
schools are included in Instruction, Other (E18). The state is unable to separate these
payments from other expenditures in this category. Charter school students are
included in ADA.
Instruction Support Services, Supplies (E243) increased due to expenditures for library
books for new schools.
Operation & Maintenance Support Services, Other (E266) increased primarily due to
two districts reporting expenditure data correctly compared to prior year.
Georgia
Fiscal Year: July 1–June 30
Notes:
Student Support Services, Other (E262) increased by more than $3.4M or 24.63% for
FY 19. Most of this increase was due to the $3.9M expending increase for Dues and
Fees for Pupil Services. Clayton County increased spending for "Dues and Fees" by
more than $3.4M in FY 19.
Other Support Services, Property (E258) increased by more than $2.9M or 28.13% in
FY 19. Purchases of equipment, other than buses and computers, increased by more
than $900K and purchases of software to be capitalized increased by more than
$2.7M in FY 19. Clayton County purchased more than $2.7M in equipment items for
FY 19. New equipment or software items purchased for centralized locations for
business services and other support service areas. Replacing old items and purchasing
new items based on district's needs after reserves have been built back up after the
recession.
Hawaii
Fiscal Year: July 1–June 30
Notes:
H-8
Appendix H - State Notes
Hawaii does not charge Tuition from Individuals (R1E).
Grants-in-Aid Direct from the Federal Government (R4A) increase of $15M was
mainly due to the Impact Aid grant. Impact Aid amount and timing of funds transfer
are determined by the USDOE. For FY 19, the DOE received (1) final funding for FY
17; (2) interim funding for FY 18; (3)final funding for FY 18, which is a higher
percentage than other years; (4) initial funding for FY 19; and (5) interim funding for
FY 19. Therefore, there was an increase in FY 19 because the USDOE transferred the
final funding for FY 18 and the interim funding for FY 19 to DOE earlier than usual.
The increase in Instruction Support Services, Supplies (E243) was mainly due to
small equipment purchases.
The increase in Other Support Services, Purchases Services (E238) was mainly due to
(1) services related to the Enterprise System infrastructure and (2) repairs and
maintenance for air conditioning system.
The increase in Other Support Services, Supplies (E248) supplies is mainly due to
small equipment purchases.
State Per Pupil Expenditure (PPE15) increased due to the following: (1)
approximately $56M increase in salary expenses due mainly to collective bargaining
compensation changes and (2) approximately $98M increase in fringe benefits due to
increase in fringe benefits rate.
Idaho
Illinois
Fiscal Year: July 1–June 30
Notes:
Idaho does not calculate Current Expenditures Paid from State and Local Funds
(CE1) and Current Expenditures Paid from Federal Funds (CE2) at this time.
Fiscal Year: July 1–June 30
Notes:
School districts report more revenue received in FY 19 for Summer School Revenues
(R1N) received from Parents/Pupils and Other In-State Districts.
Revenue from State Sources (R3) increased because districts received only four
mandated categorical payments in FY 19 compared to five mandated categorical
payments that were made in FY 18.
Instruction Support Services, Supplies (E243) increased because districts reported a
substantial increase for Improvement of Instruction, supplies for FY 19 compared to
FY 18.
Instruction Support Services, Property (E253) increased because districts reported a
substantial increase for Improvement of Instruction, Capital Outlay and Education
Media Services, Non-Capitalized Costs.
General Administration Support Services, Other (E264) increased because a district
submitted a significant increase for Board of Education Services, Other Objects.
Operations and Maintenance Support Services, Other (E266) increased because
districts submitted a substantial increase in Operation & Maintenance of Plant
Services - Other objects within the building funds.
H-9
Appendix H - State Notes
Other Support Services, Other (E268) decreased because the City of Chicago reported
a significant decrease ($24,315,209) in the reliance on short-term State-Aid
Anticipation Certificates in the Education Fund for FY 19 than was required for FY
18.
Illinois is unable to report Current Expenditures Paid from State and Local Funds
(CE1) and Current Expenditures Paid from Federal Funds (CE2) at this time.
Indiana
Iowa
Kansas
Fiscal Year: July 1–June 30
Notes:
As a result of a concerted effort by Indiana Department of Education to properly
associate expenditure accounts with object codes, schools are using object codes more
in accordance with the chart of accounts. This resulted in larger than normal
variations in reported amounts for supplies and property expenditures.
Fiscal Year: July 1–June 30
Notes:
Student built homes are part of District Activities (R1K). Fewer homes were sold in
FY 19.
Non-Public School Program (E9A) expenditures increased due to better reporting by
districts. Edits were included to require the non-public program for expenditures
related to state reimbursements for non-public textbook and transportation assistance.
Fiscal Year: July 1–June 30
Notes:
Student Support Services, Purchased Services (E232) increased due to one LEA
reporting expenditures related to Mental Health Services and Safe & Secure Schools
programs that were not in place in 2017-2018 school year and another LEA that
entered into a MOU with Children's Mercy for partnership for social workers in their
building. There were no contract expenditures in FY 18 based on the MOU but paid
during the 2018-2019 school year for 2017-2018 and 2018-2019 to result in
"doubling" up on expenditures as reported for FY 19.
Kentucky
Fiscal Year: July 1–June 30
Notes:
Grants-in-Aid Direct from the Federal Government (R4A) is at least $20,000,000 and
decreased more than 25% from the prior year. Districts reflected a reduction in
federal funds for HeadStart.
Operation & Maintenance Support Services, Property (E256) is at least $10,000,000,
and increased more than 25% from the prior year. Districts spent monies on Safe
Schools and other upgrades to their buildings showing the increase in the Other
Equipment object.
H-10
Appendix H - State Notes
Louisiana
Fiscal Year: July 1–June 30
Notes:
Instruction, Tuition and Voucher Payments to Other LEAs and Charter Schools
Within the State (E15) had a decrease in expenditures due to a decrease in students
enrolled in dual enrollment courses compared to FY 18.
Instruction, Property (E17) increased because several LEAs purchased hardware
upgrades and new equipment in FY 19 compared to FY 18.
Student Support Services, Supplies (E242) increased because several LEAs purchased
computers and more supplies in FY 18 compared to FY 18.
General Administration Support Services, Other (E264) increased due to a few LEAs
that had settlements in large cases compared to FY 18.
Maine
Fiscal Year: July 1–June 30
Notes:
Tuition from Other LEAs within the State (R1F) and Tuition to Other LEAs and
Charter Schools within the State (E15) increased in FY 19. Maine started directly
funding Career and Technology Education (CTE) schools in FY 19, whereas prior to
FY 19 Maine provided funding to each LEA for CTE and the LEAs paid tuition to the
CTE school where the students attended.
Other Sources of Revenue (R5) and Facilities Acquisition and Construction Nonproperty expenditures (E61) increased in FY 19. Maine increased support for new
construction, and multiple projects took place during FY 19.
General administration salaries (E214) increased because costs for administration of
non-regular programming were not included prior to FY 19.
Facilities Acquisition and Construction, Equipment (E63) increased because Maine
included additional object codes that were not included in previous fiscal years and
improved comparability with the F-33 survey.
The changes in Current Expenditures Paid from State and Local Funds (CE1) and
Current Expenditures Paid from Federal Funds (CE2) were because Maine had
previously included expenditures for equipment and transfers, those expenditures are
no longer included starting in FY 19.
Maryland
Fiscal Year: July 1–June 30
Notes:
Other Revenue from Local Resources (R1L) in Maryland includes gifts, bequests, or
gains on the sale of investments or assets, and as such, the total other local revenue
varies year to year.
Grants-in-Aid Direct from the Federal Government (R4A) and Grants-in-Aid from
the Federal Government Through Other Intermediate Agencies (R4C) vary year to
year based on the funding from many sources.
Instruction, Other (E18) are at least $5,000,000, and decreased more than 25% from
the prior year. The Other costs under this function in Maryland include expenditures
H-11
Appendix H - State Notes
like dues and fees, judgements, and expenditures for interest on short term notes, thus
this can fluctuate every year.
Student Support Services, Other (E262) is at least $5,000,000, and increased more
than 25% from the prior year. The Other costs under this function in Maryland vary
year to year.
General Administration Support Services, Other (E264) is at least $5,000,000, and
increased more than 25% from the prior year. The Other costs under this function in
Maryland include substitute personnel on the LSS’ payroll, thus this varies year to
year.
School Administration Support Services, Other (E265) is at least $5,000,000, and
increased more than 25% from the prior year. The Other costs under School
Administration in Maryland include dues and fees, judgements, and expenditures for
interest on short term notes, and refunds for prior year’s expenditures, thus these costs
can fluctuate year to year.
Other Support Services, Other (E268) is at least $5,000,000, and increased more than
25% from the prior year. The Other costs under this function in Maryland include
expenditures for Cleaning Services, construction services and repair and maintenance
services, thus these costs can fluctuate year to year.
Direct Cost Programs Non-Public School Programs (E9A) is at least $1,000,000 and
decreased more than 25% from the prior year. Non-Public Schools Transfer
expenditures in Maryland are for equitable services for eligible students attending
nonpublic schools. These costs can fluctuate year to year.
Direct Cost Programs Adult Education (E9B) is at least $1,000,000 and increased
more than 25% from the prior year. Adult Education expenditures in Maryland are for
instructional programs offered for adults who are pursuing their basic or continuing
education. These costs can fluctuate year to year.
Facilities Acquisition & Construction Services, Equipment Facilities Acquisition &
Construction Services, Equipment (E63) increased in FY 19. School construction has
been a high priority in Maryland over the last few years. In fiscal year 2019, 11
school systems reported significant increases in expenditures related to school
construction, facilities acquisition and construction services equipment.
Massachusetts
Fiscal Year: July 1–June 30
General Administration Support Services, Purchased Services (E234) increased for
charter and virtual school districts. The chart of accounts was consolidated across
functions for non-instructional administration and support staff, and in FY 19 those
consolidated expenses were crosswalked to General Administration.
Other Support Services, Salaries (E218) and Other Support Services, Employee
Benefits (E228) increased for charter and virtual school districts. The chart of
accounts was consolidated across functions for non-instructional administration and
support staff, and in FY 19 those consolidated expenses were crosswalked to General
Administration rather than Other Support Services.
The methodology to allocate Food Services Operations expenditures from grants and
revolving funds depends on the reported expenditures from general funds. Changes in
expenditures from the general fund change the allocation percentages.
H-12
Appendix H - State Notes
Food Services Operations, Supplies (E3A14) expenditures decreased because food
services supplies from the general fund decreased from FY 18 to FY 19, which led to
a lower allocation percentage for E3A14.
Food Services Operations, Other (E3A16) expenditures increased as other objects
from the general fund doubled from FY 18 to FY 19, which led to a higher allocation
percentage for E3A16.
The decrease in Direct Cost Non-Public School Programs (E9A) can be attributed to a
comparable decrease in district expenditures on transportation to non-public schools.
In FY 19 Current Expenditures Paid from State and Local Funds (CE1) and Current
Expenditures Paid from Federal Funds (CE2) includes expenditures from charter and
virtual school districts. In FY 18, CE1 and CE2 only included expenditures from
traditional districts.
Minnesota
Fiscal Year: July 1–June 30
Notes:
General Administration Support Services, Other (E264) increased by 25% in FY 19.
The increase was attributed to one LEA recording expenses correctly in this field as
compared to FY 18. There was also one other LEA that closed and had to make a
one-time disbursement of fund balance to its member districts.
Minnesota will be not be able to provide Current Expenditures Paid from State and
Local Funds (CE1) and Current Expenditures Paid from Federal Funds (CE2) until
FY 22 data is submitted due to the mainframe modernization and COVID-19.
Mississippi
Fiscal Year: July 1–June 30
Notes:
Other Sources of Revenue (R5) was a claim against a construction company for a
building project. This amount represents a payment from the bonding company on
this loss.
Missouri
Fiscal Year: July 1–June 30
Notes:
FY 19 was the first year Tuition from Individuals (R1E) was collected. PK tuition
from parents was collected separately from some generic community services revenue
received by districts and charter schools. Prior to FY 19, any received would have
been included in Other Revenue from Local Sources (R1L). Also, Missouri started a
large early learning initiative and now funds a small portion of PK students in
foundation formula payments. This resulted in many more districts starting PK
programs in FY 19.
In an effort to prepare for collecting expenditures by source of funds, a very intensive
training was provided to districts and charter school regarding how to properly code
expenditures. There were many instances where expenditures were simply not being
coded correctly.
H-13
Appendix H - State Notes
Missouri has made a large effort to educate districts on proper coding procedures with
the creation of the building level current expenditure calculation. One area where
districts were not coding revenue correctly was District Activities (R1K) revenue. It
was determined that districts were offsetting the expenditures or coding revenue in
generic sources rather than the proper revenue codes. The FY 19 numbers are
reflective of more accurate numbers than prior years.
Student Transportation Support Services, Property (E257) increased by over $13
million due to an increased number of buses purchased by districts. This is most
likely due to the increase number of buses purchased due to clean diesel grants.
The decrease in Other Support Services, Purchased Services (E238) was attributed to
better coding by districts and a change in spending habits.
Nebraska
Fiscal Year: September 1–August 31
Notes:
Nebraska Department of Education instituted a new code structure that better aligned
with the Federal code structure which was a significant change to past coding
structures.
Special Education Instruction costs were previously included in Instruction
Expenditures Subtotal (STE1) and are now accounted for in Student Support Services
Expenditures Subtotal (STE22).
Nevada
Fiscal Year: July 1–June 30
Notes:
Other Revenue from Local Sources (R1L) is at least $25,000,000 and decreased more
than 15% from the prior year. This decrease was largely due to one of our districts
(Douglas County School District) reporting revenue more than $5.5M for the sale of
property in the Lake Tahoe area in FY 18.
The large decrease in Other Sources of Revenue (R5) was due to the two largest
school districts that experienced decreases in bond revenues in FY 19 compared to
FY 18. Clark County School District had a decrease of over $100M and Washoe
County School District had a decrease in bond revenues more than $221M.
Student Support Services, Purchased Services (E232) is at least $10,000,000, and
increased more than 25% from the prior year. This increase was due to our largest
charter schools reporting increases in purchases services for extra and co-curricular
activities.
New Hampshire
Fiscal Year: July 1–June 30
Notes:
The increase in Earnings on Investments (R1I) from FY 18 to FY 19 was seen across
most districts with no one district making up most of the increase.
The increase in Other Revenue from local Sources (R1L) was due primarily to an
increase of $1.2M in Contributions and Donations and an increase of $5.8M in other
H-14
Appendix H - State Notes
local revenue. In addition, Rochester received funds in the amount of $2.5M from a
waste management company.
The increase in Other Sources of Revenue (R5) was due to several successful bonds
that were passed in the 17-18 fiscal year.
New Hampshire and the Northeast have been seeing a steady decline in recent years
in school age population resulting in a lower attendance number.
New Jersey
Fiscal Year: July 1–June 30
Notes:
For FY 18, no New Jersey school districts had Textbook Revenues (R1M). For FY
19, Paterson School district had textbook revenues of $12,000,000 as confirmed by
their CAFR 2019, Section C-1.
The following school districts had large increases in Instruction, Property (E17)
expenditures for FY 19: North Star Academy Charter School of Newark; Woodbridge
Twp.; Gloucester City; Cherry Hill; Elizabeth; West-Windsor Plainsboro; and New
Horizons Community Charter School.
The following school districts had large increases in safety and security equipment
because of a County Security Grant: Northern Burlington Regional; Lenape Regional;
and Rancocas Valley Regional.
The following school districts had large increases in Food Services Purchased
Services (E3A13): Cherry Hill; Asbury Park City; Phillipsburg school district; and
South Plainfield.
New Mexico
Fiscal Year: July 1–June 30
Notes:
The increase in Other Local Government Units Non-Property Tax (R1D) reflects
textbook revenues at Regional Cooperatives and Special Constitutional Schools that
fluctuate by these amounts (>25%) due to the enterprise nature of their operations.
The decrease in Student Support Services, Supplies (E242) and the increase in
Instruction Support Services, Supplies (E243) reflect shifting of instructional
materials expenditures across functions.
New York
Fiscal Year: April 1–March 31
Notes:
Student Support Services, Supplies (E242) increased primarily because, starting in the
FY 19 NPEFS, school districts were required to provide daily school calendars that
detailed hours of instruction for all 180+ days of instructions for all buildings in the
school district. New York City Department of Education operates over 1,400 schools
within its district.
The increase in State Per Pupil Expenditure (PPE15) was due a combination of a
4.51% increase in Net Current Expenditures (NCE13) and a 0.70% decrease in
Average Daily Attendance.
H-15
Appendix H - State Notes
North Carolina
Fiscal Year: July 1–June 30
Notes:
Workers Compensation Payments to State Funded Public School employees were not
reported on NPEFS prior to FY 19. These payments are not part of standard
expenditure collection at NC DPI.
North Carolina did not start reporting Workers Compensation Payments in Employee
Benefits for Public School Employees (E4C1) until FY 19.
Title I Carryover Expenditures (X12D) was revised based on discussion with Census.
In the past, NC included Carryover Funds and Unallotted Balances in X12D, but
since they are not classified as carryover expenditures, we are revising this item by
removing them from NPEFS. NC Title I Carryover Expenditures may be included in
Title I Expenditures (X12C) but we are unable to separate them out.
In FY 19, over 95% of state expenditures are in Salaries and Benefits (state
expenditures accounted for over 63% of all funded expenditures NC Public Schools).
The legislated increase of 6.5% in salaries, 1.7% increase in retirement rates and 5%
increase in health premiums for teachers in NC public schools was the main factor in
the State Per Pupil Expenditure (PPE15) increase.
North Dakota
Fiscal Year: July 1–June 30
Notes:
Other Revenue for Local Sources (R1L) increased due to a school district that
received almost $8M more in local sources for a building project.
Ohio
Fiscal Year: July 1–June 30
Notes:
The increase in Operations and Maintenance Support Services, Property (E256) was
due to a one-time surge in the largest district's expenditure (Columbus City Schools)
of Care and Upkeep of Building Services function code.
The increase in Operations and Maintenance Support Services, Other (E266) was due
to a one-time surge in a single district's expenditures (Liberty Local) of Operation and
Maintenance of Plant Services.
Oklahoma
Fiscal Year: July 1–June 30
Notes:
The increase in Other Revenue from Local Sources (R1L) was due to an increase in
Casualty and Flood recoveries.
The increases in Instruction, Supplies (E16) and Instruction, Property (E17) was due
to an increase in funding to the State Aid Formula and the restoration of $33M for
textbooks and instructional materials.
General Administration Support Services, Other (E264) increased due to several
districts having an increase in interest on lease purchases in the amount of $13.5M.
H-16
Appendix H - State Notes
The increase in Other Support Services, Supplies (E248) was due to a large change
recorded under technology related supplies in the amount of over $11.4M.
Additionally, the legislature approved the largest budget for common education in
state history.
The increase in Instruction, Salaries (E11) and State Per Pupil Expenditure (PPE15)
was due to House Bill 3705, which was passed in Spring 2018, to increase the
compensation for certified and non-certified personnel. Additionally, the Legislature
approved the largest budget for common education in state history.
Oregon
Fiscal Year: July 1–June 30
Notes:
With Oregon's Department of Education fostering equity and excellence for every
learner, districts are increasing their student support services purchased services
expenses in the areas for attendance, social work, and student safety; also providing
more student support services for special education, English Language Learners, and
at risk programs. Therefore, the value for Student Support Services, Purchased
Services (E232) has increased as well in the FY 19 data submission.
Oregon's second largest school district, Salem-Keizer Public Schools, had several
non-instructional operation expenses with enterprise funds in the 2017-18 fiscal year,
however reported a decrease in expenses in their enterprise funds for the 2018-19
fiscal year. Therefore, the value for Operation of Non-Instructional Enterprise
Operations Subtotal (E3B1) has decreased as well in the FY 19 data submission.
Oregon's Department of Education is unable to breakout Current Expenditures Paid
from State and Local Funds (CE1) and Current Expenditures Paid from Federal Funds
(CE2) for the FY 19 data submission. ODE is continuing to work with Oregon's 197
school districts and 19 education service districts to adjust the chart of accounts
structure to be able to identify expenditures paid from state and local sources.
Therefore, the value of CE1 and CE2 should be flagged Missing (M) in the FY 19
data submission
Pennsylvania
Fiscal Year: July 1–June 30
Notes:
The increase in Operations and Maintenance Support Services, Property (E256) was
due to significant increases to property/equipment purchases related to building
maintenance. The most notable being West Perry SD at $11.4M, Norristown Area SD
at $9.9M, and Philadelphia City SD at $7.9M.
The large increase in Food Services Operations, Other (E3A16) was caused by
Philadelphia City SD allocating an additional $1.5M of overhead costs to their food
service program.
Rhode Island
Fiscal Year: July 1–June 30
Notes:
H-17
Appendix H - State Notes
The increase in Instruction Support Services, Purchased Services (E233) was spread
across multiple LEAs and reflected mostly an increase of spending on Professional
Development for teachers.
The increase in Food Services, Supplies (E3A14) was primarily due to an increase in
USDA child nutrition program Commodities entitlements (from $3.2M to $4.6M).
South Carolina
Fiscal Year: July 1–June 30
Notes:
Student Transportation Support Services, Property (E257) consists of expenditures
made on behalf of LEAs by the SEA for transportation and expenditure function code
255 and object code 500, which is defined as "Student Transportation (State
Mandated). Activities concerned with the conveyance of students from home to
school as provided by state law." Based on our review, the significant decrease
between FY 18 and FY 19 appears to be attributed to the decrease in bus purchases.
During FY 18, the SEA replaced several buses that were experiencing thermal events.
South Dakota
Fiscal Year: July 1–June 30
Notes:
Several school districts completed large building projects in FY 18 which decreased
the property expenditures between FY 18 and FY 19.
Current Expenditures Paid from State and Local Funds (CE1) and Current
Expenditure Funds Paid from Federal Funds (CE2) data is not available.
Tennessee
Fiscal Year: July 1–June 30
Notes:
Tuition From Other LEAs Within The State (R1F) increased due to an increase in
tuition and the number of out of county student enrollment.
The increase in Earnings on Investments (R1I) was due to improved economic
conditions.
The decrease in Other Sources of Revenue (R5) was due to a decrease in Notes and
Bonds issued by several large school districts.
Operations and Maintenance Support Services, Property (E256) increased due to one
district that had an increase in operation consolidation, networks installments, and
demolition and two districts that had an increase in the Safe Schools Equipment
Grant.
Capital expenditures were reduced overall based on budget constraints caused by
timing between fiscal years for contractor draws of construction costs of a new high
school and new elementary school.
One district had an increase in equipment purchases related to the opening of a new
high and elementary school, which caused Facilities Acquisition & Construction
Services, Equipment (E63) to increase.
Texas
H-18
Appendix H - State Notes
Fiscal Year: September 1–August 31
Notes:
Expenditures related to Other Debt Service Fees increased $170, which led to an
increase in Other Support Services, Other (E268). There are 13 districts that have
reported an increase in Other Debt Service Fees over $1M. Of these districts, the
largest increase was Houston ISD with $161.9M ($740K in FY 18 and $162.6M in
FY 19). These Other Debt Service fees may include expenditures or expenses for
issuance costs, and any allowable fees related to debt service activity, including fiscal
agent fees and payment to an escrow agent from sources other than proceeds from the
new debt.
Utah
Fiscal Year: July 1–June 30
Notes:
Tuition and Voucher Payments to Other LEAs and Charter Schools Within the State
(E15) increased due to three charter schools switching object codes utilized in prior
years. Discussions with these LEAs determined the change occurred because of
further research on the object codes impacted. There is a decrease in Tuition
Payments Outside the State, to Private Schools, and Others (E14) and increase in E15.
The increase in School Administration Support Services, Supplies (E245) and Other
Support Services, Supplies (E248) was due to upgrades/updates/new software and
technology contracts for several of the large LEAs.
Student Transportation Support Services, Property (E257) decreased by 30% due to
the Volkswagon Settlement Bus Initiative. The settlement provided about $7.5M,
most of the funds were utilized in FY 18 and less than $1 million was utilized in FY
19. This was a one-time grant for the LEA to have half their bus purchases to be
reimbursed through this grant.
The decrease in Food Services Operations, Purchased Services (E3A13) occurred due
to a larger school district eliminating their food service management company and
utilizing current staff to manage their food service program. The savings or difference
between FY 18 and FY 19 due to this change is roughly $1.12M.
Title I Carryover Expenditures (X12D) increased due to the new Utah Grants
Management System utilized to track carryover funds. The new system is more
accurate and provides better detail and eliminates or reduces possibility of human
errors.
State Per Pupil Expenditures (PPE15) increased due to the increase in local and state
funding. The state's weighted-pupil unit (WPU) increased by 4%. Total state funding
increased by 6.5% and local revenues related to education funding increased by 11%.
Vermont
Fiscal Year: July 1–June 30
Notes:
Vermont’s enrollment continues to decline as education costs climb or decrease at a
slower pace than the enrollment reductions, which creates a higher State per Pupil
Expenditure (PPE15) cost each year.
H-19
Appendix H - State Notes
Virginia
Fiscal Year: July 1–June 30
Notes:
As in previous years, Virginia does not have revenues for District Activities (R1K).
Washington
Fiscal Year: September 1–August 31
Notes:
The increase in Non-property Tax (R1B) is mainly due to one district having a
onetime payment of $3.2M in the capital projects fund.
Transportation Fees From Other LEAs Within the State (R1H) had a significant
increase of 30.32% due to a group of districts forming a transportation co-op.
Districts that receive the services pay the district that provides the service a fee, thus
category will see an increase.
State revenue increased by $2.5B. This increase mainly went to salary and benefits
for school staff. The instructional staff realized the major share of the amount of the
salary increases. The state allocation certificated instructional staff increased by
18.8% from FY 18 levels. Many districts had increases greater than 18% (20-25%
was not unheard of). Similar increases will be in section 3a. Supplies increased by
36.26% in the instruction category, however, overall spending for supplies for
instruction (section 1) and support services (sections 3a and 3b) increased by 18.2%.
Again, this is due to the increase in state funding and districts allocated more supply
dollars to instruction. Section 3a and 3b increase for supplies increased by only
2.26%.
State per Pupil Expenditures (PPE15) increased by 11.9%. This is due to the increase
of $2.5B in state support for basic education. State support increased by 23% from
FY 18. Current expenditures paid from state and local funds increased by 12%. The
main drivers for this increase include the increase to basic education (12%), special
education (17.1%), vocational education (14.5%). Learning assistance program
(30.9%), transitional bilingual (20.5%) and the highly capable program (22.4). Over
the last four years, these programs increased their expenditures by the increase in
state support.
West Virginia
Fiscal Year: July 1–June 30
Notes:
Non-Public School Programs (E9A) increased approximately $667K from FY 18 to
FY 19. The increase was related to the Regional Educational Service Agency (RESA)
III. The fiscal agent for RESA III was Kanawha County. FY 18 was the period of
dissolution for the RESAs. In FY 19, since the RESA was no longer serving schools,
final expenditures related to the dissolution of the RESA in the amount of $819K
were coded to Non-Public School Programs-Central Services.
The increase in State Per Pupil Expenditures (PPE15) was due mainly to an increase
in salaries and benefits expenditures. There was an across the board salary increase of
5% of the average state funded basic salary for all personnel that went into effect at
the beginning of FY 19.
H-20
Appendix H - State Notes
Wisconsin
Fiscal Year: July 1–June 30
Notes:
Most of the increase in Revenue from Local Sources, Other Local Government UnitsProperty Tax (R1C) activity in this account relates to Tax Incremental Finance/Tax
Incremental District (TIF/TID) closeouts that fluctuate greatly from year to year. In
the over $1M closeout category, there was only one for $2M in FY 18. There were
three for a total of over $9M in FY 19.
Beginning in FY 19, WI included over $381M in State Funded amounts paid to
Independent Charter schools and Choice schools in Revenue from State Sources (R3).
FY 18 data was revised to include these amounts as well. The state also increased
state funding to school districts by $354M.
Wisconsin has had an increase in debt statewide, including many newly passed
referendum.
Wyoming
Fiscal Year: July 1 – June 30
Notes:
Other Revenue from Local Sources increased due to an increase in assessed
valuations/property taxes increased this year for local revenue.
Wyoming received more federal funding for FY 19 due to the Diesel Emissions
Reduction Act (DERA) program and Career Technical Education (CTE) State grants.
Student Transportation Support Services, Property (E257) increased because there
was a moratorium that was lifted on bus purchases in FY 19.
Wyoming had additional districts move away from the national school lunch
program.
American Samoa
Fiscal Year: October 1–September 30
Notes:
American Samoa Department of Education (ASDOE) does not collect Food Services
(R1J) or Tuition from Individuals (R1E) revenue.
The increase in Instruction, Purchased Services (E13) was due to Statewide
Longitudinal Data Systems (SLDS) Projects including Contracts and
Renovations/extensions to existing SLDS Building.
Guam
Fiscal Year: October 1–September 30
Notes:
Guam does not collect on Tuition from Individuals (R1E) or District Activities
(R1K).
Instruction, Purchased Services (E13) increased because a consultant company was
hired for the Pacific Region Social Studies Program.
Student Transportation Support Services, Property (E257) increased in FY 19 because
Guam Department of Education (GDOE) purchased Special Education buses.
H-21
Appendix H - State Notes
Food Services Operations, Supplies (E3A14) increased due to an increase in
purchases for food commodities.
State Per Pupil Expenditure (PPE15) decreased as actual revenues in the General
Fund decreased.
Puerto Rico
Fiscal Year: July 1–June 30
Notes:
The federal reimbursement for food services provided during FY 17 and FY 18 were
both accounted in FY 18. FY 19 only accounted for FY 19 food services reimbursed
by the federal agency.
Disbursement of funds assigned from FEMA in response to the natural disaster
Hurricanes Maria and Irma affecting the island in September of 2017 were greater
during FY 19 due to the completion of the arrangements for the development of the
projects. This led to a significant increase in Grants-in-Aid from the Federal
Government Through Other Intermediate Agencies (R4C).
Instruction, Supplies (E16) and Instruction, Textbook Expenditures for Classroom
Instruction (E2) increased due to the purchase of textbooks for all schools to replace
losses due to Hurricane Maria in FY 18.
There were increases across multiple expenditures due to cancellations during FY 18
because of Hurricane Maria during that year and the suspension of the services for a
prolong period due to such event.
The increase in Food Services Operations, Property (E3A2) was due to the purchase
of trucks for the distribution of Food Supplies for students.
Average Daily Attendance (ADA) decreased due to students switching to private
school; going to the US or another country; transferring to night school, an
accelerated or alternative program; or homeschooling.
Virgin Islands
Fiscal Year: October 1–September 30
Notes:
School meals are free to all participating students.
In prior years, the U.S. Virgin Islands Department of Education did not have a PreK
program. Those programs were conducted by private institutions and Department of
Human Services. However, for FY 19, the PreK program was started and the
expenditures are captured within the figures provided and the enrollment captured in
the Average Daily Attendance total.
In FY 19 a salary adjustment was given to all employees. As a result of the high
numbers of personnel in the instructional section (elementary, secondary, and
vocational), the expenditure numbers increased substantially higher than the support
or food service workers.
ADA for FY18 was copied from FY17 due to difficulties arising from Hurricanes
Irma and Maria. Now that the numbers are in for FY 19 Average Daily Attendance,
we now see the decrease in enrollment over a two-year period.
H-22
Appendix I—Survey Form
I-1
ED Form 2447
OMB Number 1850-0067
Approval Expires:
August 31, 2022
U.S. DEPARTMENT OF EDUCATION
NATIONAL CENTER FOR EDUCATION STATISTICS
THE NATIONAL PUBLIC EDUCATION
FINANCIAL SURVEY
Fiscal Year 2019
NAME OF STATE
NAME OF PERSON PREPARING
THIS REPORT
TELEPHONE NUMBER
(Include area code, extension)
RETURN COMPLETED FORM TO:
U.S. Census Bureau
ATTN: Economic Reimbursable Surveys Division
Washington, D.C. 20233-6800
According to the Paperwork Reduction Act of 1995, no persons are required to respond to a collection of information unless such
collection displays a valid OMB control number. The valid OMB control number for this information collection is 1850-0067. The time
required to complete this information collection is estimated to average 94 hours, including the time to review instructions, search
existing data resources, gather the data needed, and complete and review the information collection. If you have any comments
concerning the accuracy of the time estimate(s) or suggestions for improving this survey, please write to: U.S. Department of
Education, Washington, D.C. 20202-4651. If you have comments or concerns regarding the status of our individual survey, write
directly to: U.S. Department of Education, National Center for Education Statistics, Elementary/Secondary and Libraries Studies
Division, Washington, D.C. 20008-5651.
CERTIFICATION: I hereby certif y that to the best of my knowledge and belief , the data reported in sections I-VII, below, constitute a true and
f ull report of revenues, expenditures, and student attendance during the regular school year and for summer school for the public elementary
and secondary schools under this jurisdiction f or purposes of reporting under section 153(a)(1)(I) of the Education Sciences Ref orm Act of
2002, 20 U.S.C. 9543(a)(1)(I) and the Elementary and Secondary Education Act of 1965, as amended (ESEA) (20 U.S.C. 6301 et. seq.)
TYPE/PRINT NAME OF AUTHORIZED OFFICIAL
TITLE
SIGNATURE OF AUTHORIZED OFFICIAL
SECTION 1
PUBLIC ELEMENTARY AND SECONDARY EDUCATION REVENUES
REVENUE FROM LOCAL SOURCES (1000)
a. Property Tax (1110)
b. Non-Property Tax (1120-1190)
c. Other Local Government Units Property Tax (1210)
d. Other Local Government Units Non-Property Tax (1220-1290)
e. Tuition from Individuals (1310)
f. Tuition from other LEAs within the State (1321)
g. Transportation Fees from Individuals (1410)
h. Transportation Fees from other LEAs within the State (1421)
i. Earnings on Investments (1500-1540; not 1532)
j. Food Services (excluding federal reimbursements) (1600-1650)
k. District Activities (1700-1790)
l. Other Revenue from Local Sources
(1320-1350, 1420-1440, 1800, 1900-1990; not 1321, 1421, 1940, 1951, 1970)
m. Textbook Revenues (1940)
n. Summer School Revenues (1312)
LOCAL SOURCES OF REVENUE SUBTOTAL (1000)
[Sum a-e, g, i-n.]
Item Code
R1A
R1B
R1C
R1D
R1E
R1F
R1G
R1H
R1I
R1J
R1K
R1L
R1M
R1N
STR1
REVENUE FROM INTERMEDIATE SOURCES (2000)
R2
REVENUE FROM STATE SOURCES (3000)
R3
REVENUE FROM FEDERAL SOURCES (4000)
a. Grants-in-Aid Direct from the Federal Government (4100,4300)
b. Grants-in-Aid from the Federal Government through the State (4200,4500)
R4A
c. Grants-in-Aid from the Federal Government through Other Intermediate Agencies (4700)
R4C
d. Other Revenue from Federal Sources (4800,4900)
FEDERAL SOURCES OF REVENUE SUBTOTAL (4000) [Sum a-d]
STR4
R4B
R4D
OTHER SOURCES OF REVENUE (5000, 6000)
R5
TOTAL REVENUE
TR
Current Amount
Flag
SECTION 2
PUBLIC ELEMENTARY AND SECONDARY EDUCATION
INSTRUCTION (1000)
Item Code
1. Salaries (100)
E11
2. Employee Benefits (200)
E12
3. Purchased Services (300-500; exclude 560, 591)
E13
4. Tuition and Voucher Payments Outside the State, to Private Schools, Individuals, and
Other (562,563,566,568,569)
E14
5. Tuition and Voucher Payments to Other LEAs and Charter Schools within the State (561,
564, 567)
E15
6. Supplies (600)
E16
7. Property (700)
E17
8. Other (810, 890)
E18
INSTRUCTION EXPENDITURES SUBTOTAL (1000)
[Sum 1-4, 6, & 8 only.]
STE1
INSTRUCTION, continued (1000)
SPECIAL EXHIBIT ITEMS
1. Salaries Paid to Teachers in Regular Education Programs
(Objects 111 and 113; Program #100)
2. Salaries Paid to Special Education Teachers
(Object 111 and 113; Program #200)
3. Salaries Paid to Vocational Education Teachers
(Object 111 and 113; Program #300)
4. Salaries Paid to Teachers in Other Programs Providing Instruction to Students Grades
Prekindergarten Through Grade 12 and Ungraded students
(Objects 111 and 113; Programs #400 and #900)
Textbook Expenditures for Classroom Instruction (Function 1000, Object 640)
E11a
E11b
E11c
E11d
E2
Current Amount
Flag
SECTION 3A
SUPPORT SERVICES (2000)
SUPPORT SERVICES, STUDENTS (2100)
1. Salaries (100)
2. Employee Benefits (200)
3. Purchased Services (300-500; exclude 591)
4. Supplies (600)
5. Property (700)
6. Other (810, 890)
SUPPORT SERVICES STUDENTS EXPENDITURES SUBTOTAL (2100)
[Sum 1-4 & 6 only.]
SUPPORT SERVICES, INSTRUCTION (2200)
1. Salaries (100)
2. Employee Benefits (200)
3. Purchased Services (300-500; exclude 591)
4. Supplies (600)
5. Property (700)
6. Other (810, 890)
SUPPORT SERVICES INSTRUCTION EXPENDITURES SUBTOTAL (2200) [Sum 1-4 & 6
only.]
SUPPORT SERVICES, GENERAL ADMINISTRATION (2300)
1. Salaries (100)
2. Employee Benefits (200)
3. Purchased Services (300-500; exclude 591)
4. Supplies (600)
5. Property (700)
6. Other (810, 820, 890)
SUPPORT SERVICES GENERAL ADMINISTRATION EXPENDITURES SUBTOTAL
(2300) [Sum 1-4 & 6 only.]
SUPPORT SERVICES, SCHOOL ADMINISTRATION (2400)
1. Salaries (100)
2. Employee Benefits (200)
3. Purchased Services (300-500; exclude 591)
4. Supplies (600)
5. Property (700)
6. Other (810, 890)
SUPPORT SERVICES SCHOOL ADMINISTRATION EXPENDITURES SUBTOTAL (2400)
[Sum 1-4 & 6 only.]
Item Code
E212
E222
E232
E242
E252
E262
STE22
E213
E223
E233
E243
E253
E263
STE23
E214
E224
E234
E244
E254
E264
STE24
E215
E225
E235
E245
E255
E265
STE25
Current Amount
Flag
SECTION 3B
SUPPORT SERVICES, OPERATIONS AND MAINTENANCE (2600)
1. Salaries (100)
2. Employee Benefits (200)
3. Purchased Services (300-500; exclude 591)
4. Supplies (600)
5. Property (700)
6. Other (810, 890)
SUPPORT SERVICES OPERATIONS AND MAINTENANCE EXPENDITURES
SUBTOTAL (2600) [Sum 1-4 & 6 only.]
SUPPORT SERVICES, STUDENT TRANSPORTATION (2700)
1. Salaries (100)
2. Employee benefits (200)
3. Purchased Services (300-500; exclude 511, 591)
4. Supplies (600)
5. Property (700)
6. Other (810, 890)
SUPPORT SERVICES STUDENT TRANSPORTATION EXPENDITURES SUBTOTAL
(2700) [Sum 1-4 & 6 only.]
SUPPORT SERVICES, OTHER SUPPORT SERVICES (2500, 2900)
1. Salaries (100)
2. Employee Benefits (200)
3. Purchased Services (300-500; exclude 591)
4. Supplies (600)
5. Property (700)
6. Other (810, 835, 890)
SUPPORT SERVICES OTHER SUPPORT SERVICES EXPENDITURES SUBTOTAL
(2500, 2900) [Sum 1-4 & 6 only.]
ALL SUPPORT SERVICES TOTAL BY OBJECT (100, 200, etc.) (calculated)
1. Salaries (100)
2. Employee Benefits (200)
3. Purchased Services (300-500; exclude 591)
4. Supplies (600)
5. Property (700)
6. Other (810, 820, 835, 890)
ALL SUPPORT SERVICES TOTAL BY OBJECT EXPENDITURES SUBTOTAL (21002900) [Sum 1-4 & 6 only.]
Item Code
E216
E226
E236
E246
E256
E266
STE26
E217
E227
E237
E247
E257
E267
STE27
E218
E228
E238
E248
E258
E268
STE28
TE21
TE22
TE23
TE24
TE25
TE26
STE2T
Current Amount
Flag
SECTION 4
OPERATION OF NON-INSTRUCTIONAL SERVICES (3000)
FOOD SERVICES OPERATIONS (3100)
1. Salaries (100)
2. Employee Benefits (200)
3. Purchased Services (300-500; exclude 591)
4. Supplies (600)
5. Property (700)
6. Other (810, 890)
OPERATION OF NON-INSTRUCTIONAL FOOD SERVICES EXPENDITURES
SUBTOTAL (3100); [Sum 1-4 & 6 only.]
ENTERPRISE OPERATIONS (3200)
1. Salaries (100)
2. Employee Benefits (200)
3. Purchased Services (300-500; exclude 591)
4. Supplies (600)
5. Property (700)
6. Other (810, 890)
OPERATION OF NON-INSTRUCTIONAL ENTERPRISE OPERATIONS SERVICES
EXPENDITURES SUBTOTAL (3200) [Sum 1-4 & 6 only.]
Item Code
E3A11
E3A12
E3A13
E3A14
E3A2
E3A16
E3A1
E3B11
E3B12
E3B13
E3B14
E3B2
E3B16
E3B1
Current Amount
Flag
SECTION 5
DIRECT PROGRAM SUPPORT
a1. Textbooks for Public School Children
a2. Textbooks; Property (700) only
b1. Transportation for Public School Children
b2. Transportation; Property (700) only
c1. Employee Benefits for Public School Employees
c2. Employee Benefits; Property (700) only
d. Direct Program Support for Private School Students
e1. Other Direct Program Support for Public School Students
e2. Other Direct Program Support for Public School Students; Property (700) only
DIRECT PROGRAM SUPPORT EXPENDITURES SUBTOTAL
[Sum a1,b1,c1, and e1.]
CURRENT EXPENDITURES
Sum Subtotals for Instruction(1000), Support Services (2000), Non-Instruction (3000 exclude 3300: Community Services), and Direct Program Support (exclude Direct
Program Support for Private School Students). Exclude Property (700).
Item Code
E4A1
E4A2
E4B1
E4B2
E4C1
E4C2
E4D
E4E1
E4E2
STE4
TE5
Current Amount
Flag
SECTION 6
FACILITIES ACQUISITION & CONSTRUCTION SERVICES (4000)
1. Non-Property Expenditures (Construction) (4100-4900)
2. Property Expenditures [Include Land and Improvements (710), Land and Existing
Buildings (720), and Infrastructure (740).]
3. Equipment (730)
Item Code
E61
E62
E63
OTHER USES (5000) - Include debt service payments (principal and interest).
DEBT SERVICE (5100)
1. Interest (832)
2. Redemption of Principal (831)
OTHER USES SUBTOTAL (5000)
COMMUNITY SERVICES (3300)
1. Non-Property (Objects 100-600, 800)
2. Property (700)
DIRECT COST PROGRAMS
a. Non-Public School Programs (Program #500)
b. Adult Education (Program #600)
c. Community/Junior College (Object 565, Program #700)
d. Other
d1. Direct Cost Programs; Property (700)
DIRECT COST PROGRAMS SUBTOTAL
E7A1
E7A2
STE7
E81
E82
E9A
E9B
E9C
E9D
E91
[Exclude Property (700).]
STE9
PROPERTY (700)
TE10
TOTAL EXPENDITURES FOR EDUCATION
[Sum Current Expenditures, F.A.C.S., Non-Property Expenditures, Community
Services, Direct Cost Programs, and Property. Exclude Other Uses.]
TE11
Current Amount
Flag
SECTION 7
EXCLUSIONS FROM CURRENT EXPENDITURES FOR STATE PER PUPIL
EXPENDITURE (SPPE)
a. Tuition from Individuals (1310)
b. Transportation Fees from Individuals (1410)
c. Title I Expenditures
[Expenditures under Title I of the Elementary and Secondary Education Act of 1965, as
amended (ESEA). DO NOT simply restate revenues received. This item is to contain
expenditures.]
d. Title I Carryover Expenditures
e. Title V, Part A Expenditures
[Expenditures under Title V, Part A of the ESEA, as amended.
DO NOT simply restate revenues received. This item is to contain expenditures.]
f. Title V, Part A Carryover Expenditures
g. Food Services Revenues (excluding federal reimbursements (1600-1650)
h. District Activities Revenues (1700-1790)
i. Textbook Revenues (1940)
j. Summer School Revenues (1312)
TOTAL EXCLUSIONS [Sum a-j.]
NET CURRENT EXPENDITURES
[Subtract Total Exclusions from Current Expenditures, as defined in the Elementary
and Secondary Education Act of 1965, as amended (ESEA) (20 U.S.C. 7801(12)).]
AVERAGE DAILY ATTENDANCE (ADA)
a. ADA as defined by state law
b. ADA as defined by NCES
STATE PER PUPIL EXPENDITURE
CURRENT EXPENDITURES BY FUND TYPE
Current Expenditures Paid from State and Local Funds (including federal funds
intended to replace local tax revenues)
[Objects 100-600, 810, 820, and 890 for functions 1000, 2000, 3100, and 3200 paid from
state and local funds combined, plus federal funds intended to replace local tax revenues.
Internal transfers (objects 511, 561, 564, 567, and 591) should be excluded.]
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. Internal
transfers (objects 511, 561, 564, 567, and 591) should be excluded.]
Item Code
X12A
X12B
X12C
X12D
X12E
X12F
X12G
X12H
X12I
X12J
TX12
NCE13
A14A
A14B
PPE15
CE1
CE2
Current Amount
Flag
Section 1
(Comments get displayed here)
Section 2
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Section 3A
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Section 3B
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Section 4
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Section 5
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Section 6
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Section 7
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Other
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| File Type | application/pdf |
| File Title | Documentation for the NCES Common Core of Data National Public Education Financial Survey (NPEFS), School Year 2018–19 (Fiscal Y |
| Subject | nces, ccd, documentation, public, education, financial, survey, npefs, 2019 |
| Author | National Public Education Financial Survey (NPEFS) |
| File Modified | 2022-05-31 |
| File Created | 2021-09-27 |