Part B-C NPEFS 2025-2027 FINAL 112425
Part B-C NPEFS 2025-2027 FINAL 112425.docx
National Public Education Financial Survey (NPEFS) 2025-2027
OMB: 1850-0067
.,
U.S. Department of Education
Institute of Education Sciences
National Public Education Financial Survey (NPEFS) 2022-2024: Common Core of Data (CCD)
Supporting Statement Part B
OMB# 1850-0067 v.25
November 2025
National Center for Education Statistics (NCES)
Part B. Collections of Information Employing Statistical Methods
B.1. Potential respondent universe
The National Public Education Financial Survey (NPEFS) collects aggregate state-level finance data for revenues and expenditures for public elementary and secondary education. The data file is organized by state or jurisdiction and contains revenue data by funding source, expenditure data by function and object,1 and average daily attendance (ADA) data. The file also includes total student membership data from the CCD State Nonfiscal Survey of Public Elementary/Secondary Education files. State-level data includes finance data for all publicly funded schools and local education agencies (LEAs), including charter schools, education service agencies, and other special service LEAs as well as any direct expenditures made by the state for the operation of LEAs.
The universe consists of 50 states, the District of Columbia, American Samoa, Commonwealth of the Northern Mariana Islands, Guam, Puerto Rico, and the U.S Virgin Islands. SEAs from each of the 50 states and the outlying territories listed above report state aggregate finance data to the NPEFS program. The survey response has been 100 percent in almost every year of the NPEFS’s history (Guam did not report in 2002–03 and 2004–05).
Each state’s Chief State School Officer or a designee appoints the state CCD fiscal coordinator to work with the National Center for Education Statistics (NCES) and the U.S. Census Bureau (Census) to provide accurate and comparable (across states and jurisdictions) data. In addition to the state fiscal coordinator, each SEA assigns a certifying official2 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 for their state.
B.2. Procedures for the collection of information
NCES and Census provide training workshops for state fiscal coordinators that are designed to improve the efficiency and efficacy of reporting NPEFS data. The technical workshops facilitate reporting accurate, consistent and timely information because the finance data item definitions and survey instructions are discussed in exhaustive detail. The workshops include an overview of the NPEFS reporting and editing processes; detailed information about the data items that comprise the survey; and discussion of how to coordinate the NPEFS with state data systems. The workshops are held virtually on a quarterly or as-needed basis. In addition, a training session is held each Spring for new fiscal coordinators.
SEAs may submit NPEFS data using the web application and interactive online survey form at: http://surveys.nces.ed.gov/ccdnpefs.3 The authorized state official may electronically confirm submission with the state's NPEFS digital confirmation password or upload a copy of the signed report to the web application. Survey respondents also have the option of printing a survey form, completing it by hand, and mailing the signed paper report to the NPEFS team at Census.
SEAs have one year to amend their NPEFS data submission for previous FY data, provided that the revisions are received by August 15th of a given year. NPEFS data submissions are first accepted in late January of each year. The mandatory deadline for the final submission of all data, including any revisions to previously submitted data for the prior fiscal year is August 15th of each year.
Any resubmissions of the prior FY data or new FY data by SEAs in response to requests for clarification, reconciliation, or other inquiries by NCES or Census must be completed by the first Tuesday after Labor Day. All outstanding data issues must be reconciled and/or resolved by the SEAs, NCES, and Census prior to the first Tuesday after the Labor Day of a given year. The data submission procedures are set forth in the NPEFS user guide, which can be accessed at https://surveys.nces.ed.gov/ccdnpefs/ (also see Appendix E.2).
The NPEFS web application contains a series of edit checks designed to flag potential errors for review by the respondent and action by the NPEFS team. These edit checks rely on internal logic checks, consistency within specified tolerances over time, and consistency within a given state and type of unit. Among other tests, the edits checks include sum checks, comparison against the prior fiscal year, and checks for whether the percentage increase (or decrease) of every item is within a reasonable range. Sum checks or arithmetic errors must be corrected by the state prior to submission of the data. In the comments for each section of the NPEFS, states are asked to provide explanations for any internal logic errors or extraordinary changes from the previous year’s data.
After an SEA submits the data, the NPEFS staff conducts a comprehensive review of the data and edit checks. Pursuant to NCES Statistical Standard 4-1, the data are “checked for credibility based on range tolerances to determine if responses fall within a pre-specified reasonable range and are properly documented.” The data are also checked “for consistency based on checks across variables within individual records for non-contradictory responses.” 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, comparisons of membership between the state non-fiscal files and the NPEFS file, comparison of min/max/mean of all numeric data items to ensure the percentage changes of the means between the previous and current year’s data are in a reasonable range, and adequate comments from respondents explaining data anomalies. States are asked via notes attached to their submission letter (see Appendix A) to verify or correct information on missing items, explain any extraordinary changes from the previous year’s data, or reconcile data submitted on the NPEFS and the School District Finance Survey (F-33). The NPEFS survey staff may make requests for clarification, reconciliation, or other inquiries concerning the data to the SEAs. SEAs can respond directly to these requests for clarification and/or reconciliation or may on their own initiative resubmit data to resolve data issues. Data that remain missing or uncorrected are imputed based on values derived from other “fully reporting” states or other related data elements from within the state. Once the reported data have been edited, NCES applies an imputation procedure to missing variables. Imputation is a procedure that uses available information and some assumptions to derive substitute values for missing values in a data file. NCES and Census work with SEAs to determine the most appropriate imputation methodology rules to apply. SEAs inform NCES and Census where data are included so that funds can be deducted and distributed appropriately. SEAs review the results of the imputations imposed and certify reasonableness of the imputed values to the best of their knowledge based on their available data. After the imputation process is complete, Census creates data files for the current and prior fiscal years and uploads these files to the NCES member site for review. The NCES member site allows Census to transfer data to NCES in a secure environment.
B.3. Methods to maximize response and address nonresponse
Survey unit response is typically 100 percent. The primary reason for the historically high response rate is that in addition to using the SPPE data as general information on the financing of elementary and secondary education, the Secretary uses these data directly in calculating allocations for certain formula grant programs, including the Title I, Part A of the ESEA; Impact Aid; and Indian Education programs. Other programs, such as the Education for Homeless Children and Youth program under title VII of the McKinney-Vento Homeless Assistance Act, and the Student Support and Academic Enrichment Grants under title IV, part A of the ESEA, make use of SPPE data indirectly because their formulas are based, in whole or in part, on State title I, part A, allocations.
When there is item non-response, Census contacts the state fiscal coordinator to obtain the appropriate figure. Often, states report aggregate revenues and expenditure amounts but may leave missing the detailed items that make up those amounts. Most of the imputations employed are done to distribute these aggregate amounts to the detailed items. If the state education agency is unable to report item level detail, that item is imputed. Missing data is imputed if the item is among those that NCES and Census believe to exist in every state.
Currently, the Herriot imputation methodology is used to impute for missing items. For an allocation, the Herriot method calculates the average proportion of the total from the states for each of the detailed variables. This average is divided by the sum of the averages from each of the detailed variables and is rescaled to 1 by dividing by the sum of the detail averages. Imputations modify values for cases or records where data are not reported (missing) or are incorrectly reported. In some cases, a state may not be able to track funds for a certain program or purpose. When these data elements are imputed, survey staff also increases the appropriate totals and subtotals to include the imputed data element. In other cases, states are able to provide a subtotal but are unable to provide more specific details. The imputed allocation of these subtotals does not affect the totals or subtotals.
Once the imputations have been applied to the NPEFS data, NCES asks all reporting SEA’s with imputed values to review and approve the imputation before the file is released. If SEAs have reason to believe the initial imputation is not a reasonable representation of their data, the state may make corrections to their data or report data for the missing variables. Once this process is complete, a second round of imputations is applied to any remaining missing variables. Re-reporting by one or more states does cause slight shifts in the averages used in imputation. However, once an SEA approves their imputed data, the imputations are not changed unless the SEA re-reports their data. Furthermore, in the revised version of the NPEFS file, imputations are only applied to missing data for states that update their data submission for that fiscal year. NCES and Census have reviewed the difference it would make in the data if all variables were re-imputed and found that the differences in the resulting data were not large enough to justify asking SEAs to re-review and re-approve imputations that had previously been accepted. The data flag section of the NPEFS data file identifies data items that have been imputed. The imputed NPEFS dataset is used in reports and in calculating allocations for certain formula grant programs.
B.4. Tests of procedures to be undertaken
In 2011, NCES and Census conducted a research project to investigate alternative methods of imputation to be implemented in the NPEFS. This research compared the current method (Herriot) of imputation to several alternative methods: Time Series, Regression, Growth Rate, Prior Year Distribution, and various alternate Herriot methods. This research used the NPEFS final imputed data from fiscal years 1998 to 2008 as control datasets and subject matter analyst’s expertise to provide insight on which imputation methods were appropriate for testing. The results of the study appeared to indicate that the Herriot method and a time series method would provide the lowest mean square errors, but it was difficult to determine if the results were biased by the use of datasets that had used the Herriot method for imputation as a control group. Because of the limited number of observations and the specificity of the data for each state, it is difficult to design a control dataset against which to compare the results of each method. Hence the results of the study were inconclusive. Because of the sensitivity to how NPEFS data are used in funding allocations, NCES has decided to continue using the Herriot method until the method can be further reviewed.
As part of the technical workshops and expert panel, federal staff collaborate with the state fiscal coordinators to make every effort to ensure that there is “match” between the data that the NCES/Census is requesting and data that the SEAs can actually produce. Items are not added to the NPEFS survey unless a substantial majority (usually two-thirds or more) of respondents say that they can provide the item within 1 year of its introduction. This information is gathered during the annual Fiscal Coordinator’s workshop, during webinars, and in the fiscal data plan. The Fiscal Data Plan documents state-specific information about how certain revenues and expenditures are reported, any changes to reporting from prior years, and is also used to determine SEAs’ ability to potentially report additional data variables in the future. All responses are used during data analysis and published in the data file documentation.
B.5. Individuals consulted on statistical aspects of the design
The individuals consulted on the statistical aspects of the NPEFS survey include Osei L. Ampadu, Technical Advisor, U.S. Department of Commerce, Census Bureau [(301) 763-7321, [email protected]] and Malia Nelson, Project Manager, National Public Education Financial Survey, U.S. Department of Commerce, Census Bureau [(301-763-2707], [email protected]. Data collection is overseen by Chris Greene, NCES [(202) 453-5926, [email protected]].
Part C. National Public Education Finance Survey (NPEFS)
C.1. Discussion of Survey Items
The NPEFS is a web-based survey that respondents (SEA Fiscal Coordinators) complete following the account classifications in NCES’s handbook, Financial Accounting for Local and State School Systems: 2014 Edition. A crosswalk module of the NPEFS web application is available to assist states in translating their chart of accounts to these standards. Respondents are also asked to reply to questions in a Data Plan. These responses help the NPEFS staff understand and process the data and are published in the file documentation.
NPEFS Contents: The NPEFS is intended to present all revenues and expenditures of local education agencies within a state for public elementary and secondary education. The survey’s contents are discussed very generally; more detail is given in the survey form itself.
Contact Information: The survey asks for the name of the state, the person completing the survey, his or her telephone number, and requires certification by an authorized official because the state data are used in Title I allocations.
Revenues: Revenue is an increase in net worth that does not have to be repaid. Total revenue is the sum of revenue from four major sources: local, intermediate, state, and federal (not all states have an intermediate revenue source between the state and local levels). Other sources of revenue (e.g., interest from bonds, sale of school property) are reported but not used in calculating total revenue. Revenues are reported in Section 1 of the NPEFS.
Expenditures: Expenditure is a decrease in net worth. On NPEFS, it is reported by function and object. These are reported in Sections 2 through 4 of NPEFS:
Function describes the activity for which a service or material object was acquired. The five broad functions in the NPEFS are:
Instruction—activities dealing directly with the interaction between teachers and students;
Support Services—administrative, technical and logistical services that facilitate instruction (e.g., guidance counselors);
Operation of Non-instructional Services—activities providing non-instructional services to students or the community (e.g., food services, community swimming pool);
Facilities Acquisition and Construction—acquiring land and buildings, constructing, remodeling, installing major service systems (e.g., central heating/air conditioning);
Debt Service—servicing long-term debt, payments of principal and interest.
Object describes the service or commodity that is obtained through expenditure. There are seven major categories in the NPEFS:
Personal Services—Salaries;
Personal Services—Employee Benefits;
Purchased Services: Professional and Technical Services (e.g., architect’s fee), Property Services (example, utilities, cleaning services), and Other Purchased Services (e.g., property insurance, printing costs)
Supplies (items that are consumed or worn out);
Property (e.g., land, buildings, equipment);
Debt-Related Expenditures (e.g., interest on bonds);
Other or unspecified objects.
Expenditure items on the NPEFS are combinations of function and object. For example, the Instruction function includes expenditures for salaries, benefits, purchased services, supplies, property, etc. Totals are reported for current expenditures and total expenditures (sections 5 and 6, respectively). Current expenditures are those for day-to-day operation of schools. They exclude debt repayment, capital outlays such as construction, and programs outside the scope of PK–12 education. Total current expenditures include all expenditures.
Exclusions: Section 7 of the NPEFS contains the items that are to be excluded in calculating state per pupil expenditure (SPPE). These include such items as tuition or transportation fees paid by individuals, Title I expenditures, and revenues from food services, student activities, summer school, and the sale of textbooks. NCES computes net current expenditure as defined by the Every Student Succeeds Act (ESSA) (P.L. 114-95).
Average Daily Attendance (section 7): This is collected for calculating SPPE for Title I and other program uses. States report average daily attendance as defined by state law; or, absent state law, as defined by NCES per federal law [see 20 U.S.C §7801 (1)].
State Per Pupil Expenditure (section 7). This is computed by NCES and used for calculating Federal entitlements under title I, Impact Aid, and other Federal programs. SPPE is defined in section 8002(2) of the Elementary and Secondary Education Act of 1965 (ESEA), as amended [20 U.S.C. 7801(2)].
COVID-19 Federal Assistance Funds (section 8). As a direct result of the COVID-19 circumstances, NCES added data items to the NPEFS survey to capture revenues and expenditures from three pieces of legislation which provide funding to school districts to aid in responding to the Coronavirus pandemic. The allocations arising from these laws are hereafter referred to as “COVID-19 Federal Assistance Funds” and include:
The Coronavirus Aid, Relief, and Economic Security (CARES) Act of 2020 (Public Law 116-136)
The Coronavirus Response and Relief Supplemental Appropriations (CRRSA) Act of 2021 (Public Law 116-260)
The American Rescue Plan Act (ARP Act) of 2021 (Public Law 117-2)
References for C-1.
Allison, G.S. (2015). Financial Accounting for Local and State School Systems: 2014 Edition (NCES 2015–347). National Center for Education Statistics, Institute of Education Sciences, U.S. Department of Education. Washington, DC. Retrieved March 31, 2015, from http://nces.ed.gov/pubsearch/pubsinfo.asp?pubid=2015347.
U.S. Department of Education, National Center for Education Statistics. (2014). NCES Statistical Standards (NCES 2014-097). Washington, DC: U.S. Government Printing Office. Retrieved May 22, 2014, from http://nces.ed.gov/statprog/2012/.
C.2. Sample Tables
The sample tables below give an idea of the statistical uses of the National Public Education Finance Survey. The data are reported annually in CCD publications and publications such as the Digest of Education Statistics. The analysis consists of straightforward tabulations of totals and subtotals, percentages, and ratios.
1 Function is defined as a category of expenditure defining the activity supported by the service or commodity bought. Object is defined as a category of expenditure defining the service or commodity bought. The expenditure functions include instruction, instructional staff support services, pupil support services, general administration, school administration, operations and maintenance, student transportation, other support services (such as business services), food services, enterprise operations, and total current expenditures. Objects reported within a function include salaries, employee benefits, purchased services, supplies, and equipment.
2 NCES requests that the certifying official be a fiscal official at the highest level in the SEA.
3 “Department of Education, Submission of Data by State Educational Agencies; Submission Dates for State Revenue and Expenditures Reports for Fiscal Year 2024, Revisions to Those Reports, and Revisions to Prior Fiscal Year Reports.” 89 FR 87347 (1 November 2025) pp. 87347-87349. Retrieved November 18, 2025 from https://www.federalregister.gov/d/2024-25467
| File Type | application/vnd.openxmlformats-officedocument.wordprocessingml.document |
| File Title | Part B |
| Author | barbara.spinner |
| File Modified | 0000-00-00 |
| File Created | 2025-11-26 |
© 2025 OMB.report | Privacy Policy