Common Core of Data (CCD) School-Level Finance Survey (SLFS) 2025-2027
Extension without change of a currently approved collection
No
Regular
04/27/2026
table that charts list comparision
Requested
Previously Approved
36 Months From Approved
06/30/2026
325
331
6,535
10,760
274,954
0
The School-Level Finance Survey (SLFS) is an annual collection of school-level finance data published in the National Center for Education Statistics (NCES) Common Core of Data (CCD). The U.S. Census Bureau (Census), Economic Reimbursable Surveys Division, administers the SLFS data collection for NCES under interagency agreement in conjunction with the National Public Education Financial Survey (NPEFS) (OMB #1850-0067) and the Local Education Agency (School District) Finance Survey (F-33) (OMB #0607-0700). SLFS is a comprehensive source of school-level finance data for public education collected on a nationwide scale using uniform definitions, concepts, and procedures. The collection includes the salaries, benefits, and total current expenditures broken out by activity (function) for all publicly funded schools serving students in prekindergarten through 12th grade. In this notice, NCES is announcing its intention to extend the date of clearance for SLFS, without change, to the currently approved collection. Detailed information about the collection can be found at https://omb.report/icr/202307-1850-003.
Data will be collected from State Education Agencies (SEAs) for all 50 states and the District of Columbia. SEAs appoint state fiscal coordinators to work with NCES and the U.S. Census Bureau to provide accurate and comparable data across states and jurisdictions. SEAs typically collect finance data from school districts for their own uses. Many states produce a state-specific chart of accounts or accounting manual to assist school districts in classifying and reporting finance data and producing government-wide financial statements. Uniform definitions and concepts of revenues and expenditures are defined by the NCES handbook Financial Accounting for Local and State School Systems.
Data on school-level spending patterns is helpful for parents to make choices for the education of their child. Uniform and comparable data helps states measure the effectiveness of resource allocation. Collecting this data at the national level addresses the need for reliable and unbiased measures that can be utilized to compare how resources are distributed among schools within local districts. Education finance statistics provided by this collection allow for comparisons of how public elementary-secondary schools are spending their funds.
Prior Public Comments on this Proposed Action
A 60-day notice was published in the Federal Register on July 18, 2025 (90 FR 33933). Three comments were received. None prompted NCES to change the proposed collection. Individual comments and NCESâs response can be found in Section A.8 of Supporting Statement Part A. This and other documentation can be found on omb.report.
US Code:
20 USC 9573
Name of Law: Education Sciences Reform Act of 2002 (ESRA 2002)
.The FY 25âFY 27 SLFS data collection will impose a lower respondent burden compared to the FY 22âFY 24 SLFS data collection. In FY 23, the establishment of state data collection systems required a substantial one-time startup effort, resulting in an estimated 14,400 burden hours for respondents in FY 23 and an average of 10,760 hours per year during FY 22 through FY 24. With these systems now in place and required reporting under the incremental action plan held at FY 24 levels, the average annual burden per respondent is projected to remain at the FY 24 level for the next three years. The number of respondents submitting data in SEA format is down to 12 from the original estimate of 17, which results in a total annual burden of 6,535 per year for FY 25 through FY 27, up slightly from the FY 24 estimate of 6,119 hours.
On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).
The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:
(i) Why the information is being collected;
(ii) Use of information;
(iii) Burden estimate;
(iv) Nature of response (voluntary, required for a benefit, or mandatory);
(v) Nature and extent of confidentiality; and
(vi) Need to display currently valid OMB control number;
If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.
Common Core of Data (CCD) School-Level Finance Survey (SLFS) 2025-2027
App A CCD SLFS FY25-FY27 Communications.pdf
Parts B C CCD SLFS 2025-2027 DRAFT 260408.docx
Common Core of Data (CCD) School-Level Finance Survey (SLFS) 2025-2027