2016 NPEFS Documentation

National Public Education Financial Survey
(NPEFS) 2025-2027: Common Core of Data
(CCD)
Appendix C
Documentation for the NCES Common Core of Data
National Public Education Financial Survey (NPEFS),
School Year 2022-23 (Fiscal Year 2023): Provisional File
Version 1a

OMB# 1850-0067 v.25

National Center for Education Statistics (NCES)

November 2025

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Common Core
of Data
Documentation for the NCES Common Core of Data
National Public Education Financial Survey (NPEFS),
School Year 2022–23 (Fiscal Year 2023):
Provisional File Version 1a
NCES 2025-303
U.S. DEPARTMENT OF EDUCATION

A Publication of the National Center for Education Statistics at IES

Documentation for the NCES Common
Core of Data National Public Education
Financial Survey (NPEFS), School Year
2022–23 (Fiscal Year 2023)
Provisional File Version 1a

September 2025

National Center for Education Statistics
Shannon Doyle
Clara Moore
Malia Nelson
Jeremy Phillips
U.S. Census Bureau

U.S. Department of Education
Linda McMahon
Secretary
Institute of Education Sciences
Matthew Soldner
Acting Director
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September 2025
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Suggested Citation
U.S. Department of Education, National Center for Education Statistics. (2025). Documentation for the NCES Common Core of Data
National Public Education Financial Survey (NPEFS), School Year 2022-23 (Fiscal Year 2023), Provisional File Version 1a (NCES 2025303). Retrieved [date] from https://ies.ed.gov/use-work/resource-library.
Content Contact
[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 Stephen Cornman for guidance on the development of
this report and to the state fiscal coordinators, whose efforts make the Common Core of Data program possible.

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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
2022–23 (Fiscal Year 2023), Provisional File Version 1a ............................................................................................ 1
II. User’s Guide ............................................................................................................................................................................ 1
File Versions ....................................................................................................................................................................... 2
File names ........................................................................................................................................................................... 2
A. Survey Methodology ..................................................................................................................................................... 2
B. Imputations .................................................................................................................................................................... 6
C. Variations in the Survey Over Time .............................................................................................................................. 8
D. Fiscal Data Plan ........................................................................................................................................................... 11
E. State Notes ................................................................................................................................................................... 11
References ................................................................................................................................................................................... 12
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

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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 2023 ....................................................................................................................................... C-2

Appendix G— Value Distribution and Field Frequencies
G-1.

Number and percentage distribution of imputation flag values, by imputation flag: Fiscal
year 2023 ..................................................................................................................................................................... G-2

G-2.

Minimum, maximum, and mean for continuous variables, by variable: Fiscal year 2023........................................... G-6

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 2023 .................................... F-2

F-2.

Fiscal Data Plan responses to questions 4.a.1 through 4.c, by state or jurisdiction: Fiscal year 2023 ............................ F-4

F-3.

Fiscal Data Plan responses to questions 4.d through 4.e, by state or jurisdiction: Fiscal year 2023............................... F-6

F-4.

Fiscal Data Plan responses to questions 4.f.1 through 4.f.2, by state or jurisdiction: Fiscal year 2023.......................... F-8

F-5.

Fiscal Data Plan responses to question 5, by state or jurisdiction: Fiscal year 2023 .................................................... F-11

F-6.

Fiscal Data Plan responses to questions 6 through 7, by state or jurisdiction: Fiscal year 2023 .................................. F-13

F-7.

Fiscal Data Plan responses to question 7.a, by state or jurisdiction: Fiscal year 2023 ................................................. F-15

F-8.

Fiscal Data Plan responses to question 7.b, by state or jurisdiction: Fiscal year 2023 ................................................. F-17

F-9.

Fiscal Data Plan responses to questions 8, 9, and 10, by state or jurisdiction: Fiscal year 2023 .................................. F-19

F-10.

Fiscal Data Plan responses to questions 9.b and 9.c, by state or jurisdiction: Fiscal year 2023 ................................... F-21

F-11.

Fiscal Data Plan responses to questions 9.d and 9.e, by state or jurisdiction: Fiscal year 2023 ................................... F-23

F-12.

Fiscal Data Plan responses to questions 11 through 11.a, by state or jurisdiction: Fiscal year 2023............................ F-27

F-13.

Fiscal Data Plan responses to questions 11.b through 11.c, by state or jurisdiction: Fiscal year 2023......................... F-29

F-14.

Fiscal Data Plan responses to questions 11.d through 11.e, by state or jurisdiction: Fiscal year 2023......................... F-31

F-15.

Fiscal Data Plan responses to questions 12 through 12.b, by state or jurisdiction: Fiscal year 2023 ........................... F-33

F-16.

Fiscal Data Plan responses to questions 13 through 13.a, by state or jurisdiction: Fiscal year 2023............................ F-35

F-17.

Fiscal Data Plan responses to question 13.b, by state or jurisdiction: Fiscal year 2023 ............................................... F-37

F-18.

Fiscal Data Plan responses to question 14, by state or jurisdiction: Fiscal year 2023 .................................................. F-39

F-19.

Fiscal Data Plan responses to question 15, by state or jurisdiction: Fiscal year 2023 .................................................. F-41

F-20.

Fiscal Data Plan responses to question 16, by state or jurisdiction: Fiscal year 2023 .................................................. F-44

Appendix H—State Notes
H-1.

California’s supplemental data for NPEFS 2022-23: total expenditures excluding preschool
expenditures (Goal 0001) .............................................................................................................................................. H-4

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I. Introduction to the NCES Common Core of Data National Public Education Financial Survey (NPEFS),
School Year 2022–23 (Fiscal Year 2023), 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) 2022–23, fiscal year 2023 (FY 23) 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 one of NCES’s primary survey programs on public elementary and secondary
education 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 state education agencies (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. Outlying Areas (American Samoa, Guam, the
Commonwealth of the Northern Mariana Islands, Puerto Rico, and the U.S. Virgin Islands) report aggregated statelevel 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
II. User’s Guide
The FY 23 NPEFS data file contains 56 records (one for each state or jurisdiction). Each record contains 378 fields
(4 record identification fields, 187 data fields, and 187 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;

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.
2
U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), “State Nonfiscal Public Elementary/Secondary
Education Survey Data,” SY 2022-23, LEA Membership, Provisional Version 1a.
3
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. Outlying Areas. ANSI state code values map directly to the retired FIPS state code
values.
1

1








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” corresponds to a public release.4 For school year 2022–23 (FY 23), 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. 5) 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 First Look report entitled Revenues and Expenditures for Public Elementary and Secondary
Education: FY 23 is the FY 23 NPEFS provisional data file. This report provides users with an opportunity to
access provisional NPEFS data that have been reviewed, edited, and imputed.
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 23 releases are as follows:
•
•

Stfis23_1a.txt (tab-delimited text file)
Stfis23_1a.xlsx (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, “23” stands for FY 23, 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. Outlying 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 and quarterly training
workshops for state fiscal coordinators that are designed to improve the efficiency and efficacy of reporting the
NPEFS data. The training workshops cover topics designed to improve data quality, including the comprehensive
4
5

Letters “b” through “z” are used for internal version control.
See NCES Statistical Standard 6-1 at https://nces.ed.gov/statprog/2002/std6_1.asp.

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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. During these training
workshops, state fiscal coordinators have opportunities to exchange ideas. 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 direct program support provided by the state and 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.
In addition to the state fiscal coordinator, each SEA assigns a certifying official 6 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 23 NPEFS data collection opened on January 31, 2024 and closed on August 15, 2024. Upon receipt of a
state’s submission, Census Bureau and NCES analysts reviewed the data for possible errors or anomalies. Between
August 15, 2024 and August 15, 2025, 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,” 7 and true zero data remain
as “0.” The FY 23 NPEFS Reporting Instructions (U.S. Department of Education 2023) 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. State education agencies were instructed to report data as not applicable when the funds were not awarded
to local education agencies (LEAs) for use during that school year or LEAs were otherwise not able to receive these
funds. 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”). Data that have been
edited are denoted with a companion flag of “A.” 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 companion 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 8101(2) of the Elementary and Secondary Education Act of 1965, as amended (ESEA) (20 U.S.C. 7801(2)).
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, 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 Student Support and Academic Enrichment Grants under title IV, part A of the ESEA, make use of
6
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 2023).
7
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.”

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SPPE data indirectly because their formulas are based, in whole or in part, on state title I, part A, allocations. 8 SPPE
is calculated by dividing net current expenditures by average daily attendance (ADA).
Title I of the Elementary and Secondary Education Act of 1965 as amended by the Every Student Succeeds Act
(ESSA) requires SEAs to collect and report ADA data. ADA is the average daily attendance for the school year.
SEAs may report ADA data per their state’s definition or by the federal statutory definition used by NCES.
The federal statutory 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.
Title I of the Elementary and Secondary Education Act of 1965 as amended by the Every Student Succeeds Act
(ESSA) permits the conversion of average daily membership to average daily attendance when the state uses
average daily membership to calculate state funding allocations (20 U.S.C. §7801(1)(B)). States that use this
conversion were asked to respond “yes” to question 10 on the fiscal data plan (see Exhibit F-9).
During FY 20 and FY 21, many school districts across the country closed their school buildings for in-person
learning and began providing virtual instruction in an effort to prevent the spread of COVID-19. In order to collect
the most consistent and measurable data possible, the U.S. Department of Education issued a letter to the chief state
school officers outlining options for states to report average daily attendance data for the 2019–2020 school year
(Ryder and Woodworth 2021). For the 2020–21 through 2022–23 school years, SEAs were asked to report
attendance for all days that school was in session and for which attendance was collected, including remote learning
days which occurred due to COVID-19. SEAs had the flexibility to report ADA even if they were unable to report
for all schools or LEAs, or if schools or LEAs had a temporary inability to report attendance. States were asked to
describe any irregularities in ADA in question 9 of the fiscal data plan (see Exhibit F-10). States provided
comments regarding whether any students or LEAs were excluded from the calculation of ADA. These comments
are included in the state notes (see Appendix H).
The NPEFS file also includes student membership data (MEMBR22) from the State Nonfiscal Public
Elementary/Secondary Education Survey collection for SY 2022–23. Student 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 student membership is reported by another school or LEA, on
the school day closest to October 1. Because CCD student 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.
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). Student membership

Department of Education, Notice of Submission of Data by State Education Agencies; Submission Dates for State Revenue and Expenditure Reports for
Fiscal Year 2023, Revisions to Those Reports, and Revisions to Prior Fiscal Year Reports, 88 Federal Register 74481 (October 31, 2023).

8

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includes the sum of student membership for all LEAs, student membership for all state agency schools, plus any
students for whom an LEA or state agency is responsible and is placed in a nonpublic school or program.
As part of the FY 23 NPEFS collection process, NCES asked SEAs to review student membership data from the
State Nonfiscal Survey and verify that the student 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. 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.
For FY 23, California did not report prekindergarten membership in the State Nonfiscal Survey of Public
Elementary/Secondary Education but did include expenditures for prekindergarten programs in their NPEFS
submission. California reported prekindergarten expenditures separately, and these expenditures were excluded
from the amounts in the First Look report. The report only includes expenditures for K—12 and special education
preschool programs in California. The data file includes expenditures for all prekindergarten programs. The
amounts that were excluded from each data item can be found in the state notes for California (see Appendix H).
Employee Benefits Data
NPEFS collects employee benefits data 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 benefits payments and although not directly paid to employees,
nevertheless are part of the cost of personal services.” 9 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; 10 accrued
annual requirement contribution liability; 11 or the actuarial value of pension plan assets. 12
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 23 collection: Alabama, California, Illinois, Mississippi, Montana, New
Jersey, 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. Pursuant to NCES Statistical
Standard 4-1, the data are “checked for credibility based on range tolerances to determine if responses fall within a

9
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.”
10
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.
11
The accrued annual requirement contribution liability is the difference between actuarially determined contributions and actual payments made to the
pension fund.
12
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.

5

prespecified reasonable range,” and are properly documented (U.S. Department of Education 2014). The data are
also checked “for consistency based on checks across variables within individual records for non-contradictory
responses.”
During the submission process, the NPEFS web application generates a report that checks the data for the following
potential errors:
• large value and percentage fluctuations from the previous year;
• zero dollar values;
• appropriate usage of data flags;
• and sum checks.
Prior to submitting data, SEAs 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. After an SEA
submits NPEFS data, NPEFS staff conduct a comprehensive review of the data, including:
• trend analysis for multiple years;
• comparisons of student membership between the state nonfiscal 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;
• comparison to data reported on the F-33;
• and adequate comments from respondents explaining any data anomalies.
If any anomalies are identified, NPEFS staff prepare submission notes that 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. 13 Data that remain missing or
uncorrected are imputed based on values derived from other “fully reporting” 14 states or other related data elements
from within the state.
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). The Herriot imputation methodology (Monaco and Wang
1995) is one of the methods 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 crosssectional 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
Department of Education, Notice of Submission of Data by State Education Agencies; Submission Dates for State Revenue and Expenditure Reports for
Fiscal Year 2023, Revisions to Those Reports, and Revisions to Prior Fiscal Year Reports, 88 Federal Register 74481 (October 31, 2023).
14
Fully reporting states must have positive or true zero values for all fields.
13

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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 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. Raking is an iterative procedure that reduced rounding error by adjusting the imputed data items so that
the sum matches 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
imputed 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 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.
7

“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 data 15
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 edits or imputations performed 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 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.

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 growthrate 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.

15

8

•

•

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:
−

•

Beginning with FY 15 survey:
−

•

Seven items for expenditures from the ARRA funds were removed:
ARRASTE1, ARRATE5, ARRAE81Z, ARRATE10, ARRASTE6, ARRATLEIZ, and ARRASTE4.

Beginning with FY 16 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).

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).

Beginning with FY 20 survey:
−

Eight items for revenues from the Coronavirus Aid, Relief, And Economic Security (CARES) Act
funds were added:
Elementary and Secondary School Emergency Relief (ESSER) Fund (AR1), Governor’s Emergency
Education Relief (GEER) Fund (AR2), Education Stabilization Fund – Reimagine Workforce
Preparation (ESF-RWP) Discretionary Grant (AR3), Education Stabilization Fund – Rethink K-12
Education Models (ESF-REM) Discretionary Grant (AR4), Project School Emergency Response to
Violence (Project SERV) (AR5), Coronavirus Relief Fund (CRF) (AR6), Education Stabilization Fund
Program Outlying Areas-State Educational Agency (AR7), and Education Stabilization Fund Program
Outlying Areas-Governors (AR8).

−

Eight items for expenditures from the Coronavirus Aid, Relief, And Economic Security (CARES) Act
funds were added:
Current expenditures paid from CARES Act funds for public elementary-secondary education (AE1),
Instructional expenditures paid from CARES Act funds for public elementary-secondary education
(AE2), Support services expenditures paid from CARES Act funds for public elementary-secondary
education (AE3), Capital outlay expenditures paid from CARES Act funds (AE4), Technology-related
supplies and purchased services expenditures paid from CARES Act funds (AE5), Technology-related
equipment expenditures paid from CARES Act funds (AE6), Support services, operation and
maintenance of plant expenditures paid from CARES Act funds for public elementary-secondary
9

education (AE7), and Food services operations expenditures paid from CARES Act funds for public
elementary-secondary education (AE8).
•

•

Beginning with FY 21 survey:
−

Two items for revenues from the Coronavirus Aid, Relief, And Economic Security (CARES) Act funds
were removed:
Education Stabilization Fund – Rethink K-12 Education Models (ESF-REM) Discretionary Grant
(AR4) and Project School Emergency Response to Violence (Project SERV) (AR5).

−

Four items for revenues from the Coronavirus Response and Relief Supplemental Appropriations
(CRRSA) Act of 2021 and the American Rescue Plan (ARP) Act of 2021 were added:
Elementary and Secondary School Emergency Relief (ESSER II) Fund (AR1A), Elementary and
Secondary School Emergency Relief (ARP ESSER) Fund (AR1B), Governor’s Emergency Education
Relief (GEER II) Fund (AR2A), Coronavirus State and Local Fiscal Recovery (SLFRF) Funds
(AR6A).

−

The definitions for eight items for expenditures from the Coronavirus Aid, Relief, And Economic
Security (CARES) Act funds were expanded to include expenditures from the Coronavirus Response
and Relief Supplemental Appropriations (CRRSA) Act of 2021 and the American Rescue Plan (ARP)
Act of 2021:
Current Expenditures from COVID-19 Federal Assistance Funds for public elementary-secondary
education (AE1), Instructional Expenditures from COVID-19 Federal Assistance Funds for public
elementary-secondary education (AE2), Support Services Expenditures from COVID-19 Federal
Assistance Funds for public elementary-secondary education (AE3), Capital Outlay Expenditures from
COVID-19 Federal Assistance Funds (AE4), Technology Supplies & Purchased Services Expenditures
from COVID-19 Federal Assistance Funds (AE5), Technology Equipment Expenditures from COVID19 Federal Assistance Funds (AE6), Support Services, Operations & Maintenance Expenditures from
COVID-19 Federal Assistance Funds for public elementary-secondary education (AE7), Food Services
Operations Expenditures from COVID-19 Federal Assistance Funds for public elementary-secondary
education (AE8).

Beginning with FY 22 survey:
−

Seven items were added for current expenditures by source of COVID-19 Federal Assistance Fund:
current expenditures paid from ESSER I funds (AE1A), current expenditures paid from ESSER II
funds (AE1B), current expenditures paid from ARP ESSER funds (AE1C), current expenditures paid
from GEER I funds (AE1D), current expenditures paid from GEER II funds (AE1E), current
expenditures paid from the CRF (AE1F), current expenditures paid from the SLFRF (AE1G).

−

Seven items were added for instruction expenditures by source of COVID-19 Federal Assistance Fund:
instruction expenditures paid from ESSER I funds (AE2A), instruction expenditures paid from ESSER
II funds (AE2B), instruction expenditures paid from ARP ESSER funds (AE2C), instruction
expenditures paid from GEER I funds (AE2D), instruction expenditures paid from GEER II funds
(AE2E), instruction expenditures paid from the CRF (AE2F), instruction expenditures paid from the
SLFRF (AE2G).

−

Seven items were added for capital outlay expenditures by source of COVID-19 Federal Assistance
Fund:
capital outlay expenditures paid from ESSER I funds (AE4A), capital outlay expenditures paid from
10

ESSER II funds (AE4B), capital outlay expenditures paid from ARP ESSER funds (AE4C), capital
outlay expenditures paid from GEER I funds (AE4D), capital outlay expenditures paid from GEER II
funds (AE4E), capital outlay expenditures paid from the CRF (AE4F), capital outlay expenditures paid
from the SLFRF (AE4G).
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 23 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.

11

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.
Ryder, R.E. and Woodworth, J.L. (January 27, 2021). “Letter explaining average daily attendance data collection
for the 2019-2020 and 2020-2021 school years” (OESE-2021-07). U.S. Department of Education. Washington, DC:
Office of Elementary and Secondary Education. Retrieved January 11, 2022, from
https://oese.ed.gov/files/2021/05/20-0127-ADA-Letter.pdf.
U.S. 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) 2022-2024, 87 FR 51402 (August 22, 2022). Retrieved March 30, 2024 from
https://www.federalregister.gov/d/2022-17942.
U.S. Department of Education, Notice of Submission of Data by State Education Agencies; Submission Dates for
State Revenue and Expenditure Reports for Fiscal Year 2023, Revisions to Those Reports, and Revisions to Prior
Fiscal Year Reports” 88 Federal Register 74481 (October 31, 2023). Retrieved January 14, 2024, from
https://www.federalregister.gov/d/2023-23972.
U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), State
Nonfiscal Public Elementary/Secondary Education Survey Data, SY 2022-23, Membership Version 1a.
U.S. Department of Education, National Center for Education Statistics. (2023). The National Public Education
Financial Survey FY 2023 Reporting Instructions. Retrieved January 31, 2024, from
https://surveys.nces.ed.gov/ccdnpefs/pdf/NPEFSManual.pdf.
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/.

12

Appendix A—Record Layout and Description of Data Items

A-1

Appendix A—Record Layout and Description of Data Items
The tab-delimited file (stfis23_1a.txt) has the following layout and description:
56 physical records, 1 per observation – 378 fields in the file.
Missing data are reported as “-1” in the data file, nonapplicable data are reported as “-2,” and suppressed are
reported as “-9.”
For data type, N = numeric and AN = alphanumeric.
Variable
name

Data
type

Data
element
order
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19

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

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
E216
E217

N
N
N
N
N
N
N
N
N
N
N

38
39
40
41
42
43
44
45
46
47
48

Description
Fiscal Year of Survey (2023)
American National Standards Institute (ANSI) State Code
Postal State Abbreviation Code
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 District 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
Support Expenditures Salaries Operation & Maintenance
Support Expenditures Salaries Pupil Transportation

A-2

Appendix A—Record Layout and Description of Data Items
Variable
name

Data
type

E218
TE21

N
N

Data
element
order
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

STE25

N

94

STE26

N

95

STE27

N

96

Description
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 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)
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)

A-3

Appendix A—Record Layout and Description of Data Items
Variable
name

Data
type

STE28

N

Data
element
order
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
E91
STE9

N
N
N
N
N
N
N
N

132
133
134
135
136
137
138
139

TE10

N

140

TE11

N

141

X12C
X12D

N
N

142
143

Description
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 Transportation
Direct Program Support Transportation (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
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 114 95 Title I
Exclusion for PL 114 95 Title I Carryover

A-4

Appendix A—Record Layout and Description of Data Items
Variable
name

Data
type

TX12

N

NCE13
ADA
A14A
A14B
PPE15
MEMBR22
CE1
CE2
AR1
AR1A
AR1B
AR2
AR2A
AR3
AR6
AR6A
AR7
AR8
AE1
AE1A
AE1B
AE1C
AE1D
AE1E
AE1F
AE1G
AE2
AE2A
AE2B
AE2C
AE2D
AE2E
AE2F
AE2G
AE3
AE4
AE4A
AE4B
AE4C
AE4D
AE4E
AE4F
AE4G
AE5
AE6
AE7
AE8
IR1A
IR1B
IR1C
IR1D
IR1E
IR1F
IR1G
IR1H
IR1I

N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
N
AN
AN
AN
AN
AN
AN
AN
AN
AN

Data
element
order
144
145
146
147
148
149
150
151
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
188
189
190
191
192
193
194
195
196
197
198
199
200

Description
Total Exclusion for PL 114 95
(equals R1E + R1G + R1J + R1K + R1M + R1N + X12C + X12D)
Net Current Expenditures (equals TE5 – TX12)
Average Daily Attendance (State and NCES Definition)
Average Daily Attendance (State Definition)
Average Daily Attendance (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
CARES Act Revenues ESSER I Fund
CRRSA Revenues ESSER II Fund
ARP Act ARP ESSER Fund
CARES Act Revenues GEER Fund
CRRSA GEER II Fund
CARES Act Revenues ESF-RWP
CARES Act Revenues Coronavirus Relief Fund
ARP Act Coronavirus SLFRF
CARES Act Revenues ESF Outlying Areas-SEA
CARES Act Revenues ESF Outlying Areas-GOV
Current Expenditures from COVID-19 Federal Assistance Funds
Current Expenditures Paid from ESSER I Funds
Current Expenditures Paid from ESSER II Funds
Current Expenditures Paid from ARP ESSER Funds
Current Expenditures Paid from GEER I Funds
Current Expenditures Paid from GEER II Funds
Current Expenditures Paid from the CRF
Current Expenditures Paid from the SLFRF
Instructional Expenditures from COVID-19 Federal Assistance Funds
Instruction Expenditures Paid from ESSER I Funds
Instruction Expenditures Paid from ESSER II Funds
Instruction Expenditures Paid from ARP ESSER Funds
Instruction Expenditures Paid from GEER I Funds
Instruction Expenditures Paid from GEER II Funds
Instruction Expenditures Paid from the CRF
Instruction Expenditures Paid from the SLFRF
Support Services Expenditures from COVID-19 Federal Assistance Funds
Capital Outlay Expenditures from COVID-19 Federal Assistance Funds
Capital Outlay Expenditures Paid from ESSER I Funds
Capital Outlay Expenditures Paid from ESSER II Funds
Capital Outlay Expenditures Paid from ARP ESSER Funds
Capital Outlay Expenditures Paid from GEER I Funds
Capital Outlay Expenditures Paid from GEER II Funds
Capital Outlay Expenditures Paid from the CRF
Capital Outlay Expenditures Paid from the SLFRF
Technology Supplies & Purchased Services Expenditures from COVID-19 Federal Assistance Funds
Technology Equipment Expenditures from COVID-19 Federal Assistance Funds
Support Services, Operations & Maintenance Expenditures from COVID-19 Federal Assistance Funds
Food Services Operations Expenditures from COVID-19 Federal Assistance 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 Transportation Fees from Individual
Imp Flag Local Revenues Transportation Fees from LEAs
Imp Flag Local Revenues Earnings on Investments

A-5

Appendix A—Record Layout and Description of Data Items
Variable
name

Data
type

IR1J
IR1K
IR1L
IR1M
IR1N
ISTR1
IR2
IR3
IR4A
IR4B
IR4C
IR4D
ISTR4
IR5
ITR
IE11
IE12
IE13
IE14
IE15
IE16
IE17
IE18
ISTE1
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

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
AN
AN

Data
element
order
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
244
245
246
247
248
249
250
251
252
253
254
255
256
257
258

Description
Imp Flag Local Revenues Food Service
Imp Flag Local Revenues District Activities
Imp Flag Local Revenues Other Revenues
Imp Flag Local Revenues Textbook Revenues
Imp Flag Local Revenues Summer School
Imp Flag Local Revenues Subtotal
Imp Flag Intermediate Revenues
Imp Flag State Revenues
Imp Flag Federal Revenues 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 Revenues from Other Sources
Imp Flag Total Revenues from All Sources
Imp Flag Instructional Expenditures Salaries
Imp Flag Instructional Expenditures Employee Benefits
Imp Flag Instructional Expenditures Purchased Services
Imp Flag Instructional Expenditures Tuition to Private and Out-Of-State Schools
Imp Flag Instructional Expenditures Tuition to Other LEAs In-State
Imp Flag Instructional Expenditures Supplies
Imp Flag Instructional Expenditures Property
Imp Flag Instructional Expenditures Other
Imp Flag Instructional Expenditures Subtotal
Imp Flag Teacher Salaries Regular Programs
Imp Flag Teacher Salaries Special Education Programs
Imp Flag Teacher Salaries Vocational Education Programs
Imp Flag Teacher Salaries Other Education Programs
Imp Flag Instructional Expenditures Textbooks
Imp Flag Support Expenditures Salaries Student Support Services
Imp Flag Support Expenditures Salaries Instructional Staff Support
Imp Flag Support Expenditures Salaries General Administration
Imp Flag Support Expenditures Salaries School Administration
Imp Flag Support Expenditures Salaries Operation & Maintenance
Imp Flag Support Expenditures Salaries Pupil Transportation
Imp Flag Support Expenditures Salaries Other Services
Imp Flag Support Expenditures Salaries Subtotal
Imp Flag Support Expenditures Employee Benefits Student Support Services
Imp Flag Support Expenditures Employee Benefits Instructional Staff Support
Imp Flag Support Expenditures Employee Benefits General Administration
Imp Flag Support Expenditures Employee Benefits School Administration
Imp Flag Support Expenditures Employee Benefits Operation & Maintenance
Imp Flag Support Expenditures Employee Benefits Pupil Transportation
Imp Flag Support Expenditures Employee Benefits Other Services
Imp Flag Support Expenditures Employee Benefits Subtotal
Imp Flag Support Expenditures Purchased Services Student Support Services
Imp Flag Support Expenditures Purchased Services Instructional Staff Support
Imp Flag Support Expenditures Purchased Services General Administration
Imp Flag Support Expenditures Purchased Services School Administration
Imp Flag Support Expenditures Purchased Services Operation & Maintenance
Imp Flag Support Expenditures Purchased Services Pupil Transportation
Imp Flag Support Expenditures Purchased Services Other Services
Imp Flag Support Expenditures Purchased Services Subtotal
Imp Flag Support Expenditures Supplies Student Support Services
Imp Flag Support Expenditures Supplies Instructional Staff Support
Imp Flag Support Expenditures Supplies General Administration
Imp Flag Support Expenditures Supplies School Administration
Imp Flag Support Expenditures Supplies Operation & Maintenance

A-6

Appendix A—Record Layout and Description of Data Items
Variable
name

Data
type

IE247
IE248
ITE24
IE252
IE253
IE254
IE255
IE256
IE257
IE258
ITE25
IE262
IE263
IE264
IE265
IE266
IE267
IE268
ITE26
ISTE22
ISTE23
ISTE24
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

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
AN
AN

Data
element
order
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
300
301
302
303
304
305
306
307
308
309
310
311
312
313
314
315
316

Description
Imp Flag Support Expenditures Supplies Pupil Transportation
Imp Flag Support Expenditures Supplies Other Services
Imp Flag Support Expenditures Supplies Subtotal
Imp Flag Support Expenditures Property Student Support Services
Imp Flag Support Expenditures Property Instructional Staff Support
Imp Flag Support Expenditures Property General Administration
Imp Flag Support Expenditures Property School Administration
Imp Flag Support Expenditures Property Operation & Maintenance
Imp Flag Support Expenditures Property Pupil Transportation
Imp Flag Support Expenditures Property Other Services
Imp Flag Support Expenditures Property Subtotal
Imp Flag Support Expenditures Other Student Support Services
Imp Flag Support Expenditures Other Instructional Staff Support
Imp Flag Support Expenditures Other General Administration
Imp Flag Support Expenditures Other School Administration
Imp Flag Support Expenditures Other Operation & Maintenance
Imp Flag Support Expenditures Other Pupil Transportation
Imp Flag Support Expenditures Other Other Services
Imp Flag Support Expenditures Other Subtotal
Imp Flag Support Expenditures Subtotal Student Support Services
Imp Flag Support Expenditures Subtotal Instructional Staff Support
Imp Flag Support Expenditures Subtotal General Administration
Imp Flag Support Expenditures Subtotal School Administration
Imp Flag Support Expenditures Subtotal Operation & Maintenance
Imp Flag Support Expenditures Subtotal Pupil Transportation
Imp Flag Support Expenditures Subtotal Other Services
Imp Flag Support Expenditures Total Support Services
Imp Flag Noninstructional Services Food Services Salaries
Imp Flag Noninstructional Services Food Services Employee Benefits
Imp Flag Noninstructional Services Food Services Purchased Services
Imp Flag Noninstructional Services Food Services Supplies
Imp Flag Noninstructional Services Food Services Property
Imp Flag Noninstructional Services Food Services Other
Imp Flag Noninstructional Services Food Services Subtotal
Imp Flag Noninstructional Services Enterprise Salaries
Imp Flag Noninstructional Services Enterprise Employee Benefits
Imp Flag Noninstructional Services Enterprise Purchased Services
Imp Flag Noninstructional Services Enterprise Supplies
Imp Flag Noninstructional Services Enterprise Property
Imp Flag Noninstructional Services Enterprise Other
Imp Flag Noninstructional Services Enterprise Subtotal
Imp Flag Noninstructional Services Total
Imp Flag Direct Program Support Textbooks
Imp Flag Direct Program Support Textbooks (Property)
Imp Flag Direct Program Support Transportation
Imp Flag Direct Program Support Transportation (Property)
Imp Flag Direct Program Support Employee Benefits
Imp Flag Direct Program Support Employee Benefits (Property)
Imp Flag Direct Program Support Private School Student
Imp Flag Direct Program Support Other
Imp Flag Direct Program Support Other (Property)
Imp Flag Direct Program Support Subtotal
Imp Flag Current Expenditures
Imp Flag Facilities Acquisition Nonproperty
Imp Flag Facilities Acquisition Property (Land & Buildings)
Imp Flag Facilities Acquisition Property (Equipment)
Imp Flag Facilities Acquisition Nonproperty & Property Total
Imp Flag Other Use Debt Service Interest

A-7

Appendix A—Record Layout and Description of Data Items
Variable
name

Data
type

IE7A2
ISTE7
IE81
IE82
IE9A
IE9B
IE9C
IE9D
IE91
ISTE9
ITE10
ITE11
IX12C
IX12D
ITX12
INCE13
IADA
IA14A
IA14B
IPPE15
IMEMBR22
ICE1
ICE2
IAR1
IAR1A
IAR1B
IAR2
IAR2A
IAR3
IAR6
IAR6A
IAR7
IAR8
IAE1
IAE1A
IAE1B
IAE1C
IAE1D
IAE1E
IAE1F
IAE1G
IAE2
IAE2A
IAE2B
IAE2C
IAE2D
IAE2E
IAE2F
IAE2G
IAE3
IAE4
IAE4A
IAE4B
IAE4C
IAE4D
IAE4E
IAE4F
IAE4G

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
AN
AN

Data
element
order
317
318
319
320
321
322
323
324
325
326
327
328
329
330
331
332
333
334
335
336
337
338
339
340
341
342
343
344
345
346
347
348
349
350
351
352
353
354
355
356
357
358
359
360
361
362
363
364
365
366
367
368
369
370
371
372
373
374

Description
Imp Flag Other Use Debt Service Redemption
Imp Flag Other Use Debt Service Subtotal
Imp Flag Community Service Nonproperty
Imp Flag Community Service Property
Imp Flag Direct Cost Program Nonpublic School
Imp Flag Direct Cost Program Adult Education
Imp Flag Direct Cost Program Community College
Imp Flag Direct Cost Program Other
Imp Flag Direct Cost Program Property
Imp Flag Direct Cost Program Subtotal
Imp Flag Property Total
Imp Flag Total Expenditures for Education
Imp Flag Exclusion for PL 114 95 Title I
Imp Flag Exclusion for PL 114 95 Title I Carryover
Imp Flag Total Exclusion for PL 114 95
Imp Flag Net Current Expenditures
Imp Flag Average Daily Attendance (State and NCES Definition)
Imp Flag Average Daily Attendance (State Definition)
Imp Flag Average Daily Attendance (NCES Definition)
Imp Flag Per Pupil Expenditures
Imp Flag Total Student Membership
Imp Flag Current Expenditures Paid from State and Local Funds
Imp Flag Current Expenditures Paid from Federal Funds
Imp Flag CARES Act Revenues ESSER I Fund
Imp Flag CRRSA Revenues ESSER II Fund
Imp Flag ARP Act ARP ESSER Fund
Imp Flag CARES Act Revenues GEER Fund
Imp Flag CRRSA GEER II Fund
Imp Flag CARES Act Revenues ESF-RWP
Imp Flag CARES Act Revenues Coronavirus Relief Fund
Imp Flag ARP Act Coronavirus SLFRF
Imp Flag CARES Act Revenues ESF Outlying Areas-SEA
Imp Flag CARES Act Revenues ESF Outlying Areas-GOV
Imp Flag Current Expenditures from COVID-19 Federal Assistance Funds
Imp Flag Current Expenditures Paid from ESSER I Funds
Imp Flag Current Expenditures Paid from ESSER II Funds
Imp Flag Current Expenditures Paid from ARP ESSER Funds
Imp Flag Current Expenditures Paid from GEER I Funds
Imp Flag Current Expenditures Paid from GEER II Funds
Imp Flag Current Expenditures Paid from the CRF
Imp Flag Current Expenditures Paid from the SLFRF
Imp Flag Instructional Expenditures from COVID-19 Federal Assistance Funds
Imp Flag Instruction Expenditures Paid from ESSER I Funds
Imp Flag Instruction Expenditures Paid from ESSER II Funds
Imp Flag Instruction Expenditures Paid from ARP ESSER Funds
Imp Flag Instruction Expenditures Paid from GEER I Funds
Imp Flag Instruction Expenditures Paid from GEER II Funds
Imp Flag Instruction Expenditures Paid from the CRF
Imp Flag Instruction Expenditures Paid from the SLFRF
Imp Flag Support Services Expenditures from COVID-19 Federal Assistance Funds
Imp Flag Capital Outlay Expenditures from COVID-19 Federal Assistance Funds
Imp Flag Capital Outlay Expenditures Paid from ESSER I Funds
Imp Flag Capital Outlay Expenditures Paid from ESSER II Funds
Imp Flag Capital Outlay Expenditures Paid from ARP ESSER Funds
Imp Flag Capital Outlay Expenditures Paid from GEER I Funds
Imp Flag Capital Outlay Expenditures Paid from GEER II Funds
Imp Flag Capital Outlay Expenditures Paid from the CRF
Imp Flag Capital Outlay Expenditures Paid from the SLFRF

A-8

Appendix A—Record Layout and Description of Data Items
Variable
name

Data
type

IAE5

AN

Data
element
order
375

IAE6
IAE7

AN
AN

376
377

IAE8

AN

378

Description
Imp Flag Technology Supplies & Purchased Services Expenditures from COVID-19 Federal
Assistance Funds
Imp Flag Technology Equipment Expenditures from COVID-19 Federal Assistance Funds
Imp Flag Support Services, Operations & Maintenance Expenditures from COVID-19 Federal
Assistance Funds
Imp Flag Food Services Operations Expenditures from COVID-19 Federal Assistance Funds

A-9

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].
COVID-19 expenditures: Expenditures paid from all COVID-19 Federal Assistance Funds authorized by the Coronavirus
Aid, Relief, and Economic Security (CARES) Act of 2020, the Coronavirus Response and Relief Supplemental Appropriations
(CRRSA) Act of 2021, and the American Rescue Plan (ARP) Act of 2021. Expenditures reported in these data items are not
mutually exclusive and are also reported in the appropriate item code on the NPEFS. [AE1-AE8]
COVID-19 revenues: Revenues from all COVID-19 Federal Assistance Funds authorized by the Coronavirus Aid, Relief, and
Economic Security (CARES) Act of 2020, the Coronavirus Response and Relief Supplemental Appropriations (CRRSA) Act
of 2021, and the American Rescue Plan (ARP) Act of 2021. Expenditures reported in these data items are also reported in the
federal revenues section of the NPEFS. [AR1-AR8]
current expenditures: Funds spent operating local public schools and local education agencies for public elementary and
secondary education, including expenditures for staff salaries and benefits, supplies, and purchased services. General
administration expenditures and school administration expenditures are also included in current expenditures. Expenditures
associated with repaying debts and capital outlays (e.g., purchases of land, school construction and equipment) are excluded
from current expenditures. Programs outside the scope of public prekindergarten through grade 12 education, such as
community services and adult education, are not included in current expenditures. Payments to private schools and payments to
charter schools outside of the school district are also excluded from current expenditures. [TE5 is the total of STE1, STE2T,
and STE3.]
current expenditures per pupil: Current expenditures per pupil are calculated by dividing current expenditures by student
membership. [TE5, MEMBR22.]
debt services: A subfunction (5100) within the expenditure function “other uses” (5000). It 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.]

B-2

Appendix B—Glossary
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.
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.]

B-3

Appendix B—Glossary
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.]
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 two subfunctions (2500 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,
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.]

B-4

Appendix B—Glossary
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.]
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 eight 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 and 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]

B-5

Appendix B—Glossary
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]
technology-related equipment expenditures: Expenditures for purchases of network equipment, servers, personal computers,
printers, scanners, and other electronic devices. [AE6]
technology-related supplies and purchased services expenditures: Expenditures for data processing, coding, and other
technical services; repairs and maintenance services for technology equipment that are not directly provided by school district
personnel; rentals or leases of computers and related equipment; and purchased communications services, such as software and
information technology arrangements. [AE5]
textbook expenditures: Expenditures for textbooks used in instructing students (Function 1000; 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-6

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 2023

State or
jurisdiction

State
abbreviation1

ANSI
state code2

State or
jurisdiction

State
abbreviation1

ANSI
state code2

Alabama

AL

01

New Jersey

NJ

34

Alaska

AK

02

New Mexico

NM

35

Arizona

AZ

04

New York

NY

36

Arkansas

AR

05

North Carolina

NC

37

California

CA

06

North Dakota

ND

38

Colorado

CO

08

Ohio

OH

39

Connecticut

CT

09

Oklahoma

OK

40

Delaware

DE

10

Oregon

OR

41

District of Columbia

DC

11

Pennsylvania

PA

42

Florida

FL

12

Rhode Island

RI

44

Georgia

GA

13

South Carolina

SC

45

Hawaii

HI

15

South Dakota

SD

46

Idaho

ID

16

Tennessee

TN

47

Illinois

IL

17

Texas

TX

48

Indiana

IN

18

Utah

UT

49

Iowa

IA

19

Vermont

VT

50

Kansas

KS

20

Virginia

VA

51

Kentucky

KY

21

Washington

WA

53

Louisiana

LA

22

West Virginia

WV

54

Maine

ME

23

Wisconsin

WI

55

Wyoming

WY

56

Maryland

MD

24

Massachusetts

MA

25

American Samoa

AS

60

Michigan

MI

26

Minnesota

MN

27

Guam

GU

66

Mississippi

MS

28

Missouri

MO

29

Commonwealth of the 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
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).
1

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 2023 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. Note: The edits that were made to change “0” to "-1” or “-2” are not included in the
state-by-state list.
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
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
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

D-2

Appendix D - Imputations and Edits List
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
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
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

D-3

Appendix D - Imputations and Edits List
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

Appendix E – Fiscal Data Plan Questions
National Public Education Financial Survey (NPEFS)
Fiscal Year (FY) 2023 Fiscal Data Plan
January 31, 2024
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
$ ___________
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
$ ___________

E-2

Appendix E – Fiscal Data Plan Questions
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) ______________
5b. Please indicate below whether these amounts are reported in NPEFS and F-33 for fiscal year 2023.
 Amounts are reported in FY 2023 NPEFS and are reported in FY 2023 F-33 at the school district level within the
finances of the student’s resident school district.
 Amounts are reported in FY 2023 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 2023: (Check all that apply.)
 Included in FY 2023 NPEFS
 Included in FY 2023 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 2023:
(Check all that apply.)
 Data reported include functionalized revenues and expenditures for charter schools from both government
and private sources.
 Data reported include functionalized revenues and expenditures for charter schools from only government
sources.
 Data reported include only government payments to charter schools (as purchased services and/or
tuition).
 Data for charter schools are not included in NPEFS.
 Other (Please explain.) ___________________________________________________
7b. Please indicate below how finance data for charter schools are included in F-33 for fiscal year 2023? (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.

E-3

Appendix E – Fiscal Data Plan Questions
 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?
_________________________________________
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 9b.)
 Yes, ADA is calculated based on state statute definition.
9a. For states using your state ADA definition, please upload your state statutory citation (documenting how ADA
is defined) 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.
Name of file to upload. (*.doc, *.docx, *.pdf, *.txt)
Browse … [button] Upload File [button]
9b. Did any of the following situations occur which impacted your state’s average daily attendance during SY 20222023? (check all that apply)
 Some days are excluded. (Some or all LEAs had a temporary inability to report attendance, and ADA includes
those days for which attendance was collected preceding and/or subsequent to the interruption.) Please explain:
______________________________
 Some LEAs are excluded. (Some LEAs had a temporary inability to report attendance, and ADA excludes those
LEAs.) Please explain: ______________________________
 Some students are excluded. (Some or all LEAs were unable to collect attendance for certain student groups, and
these students are excluded from ADA.) Please explain: _______________________________________________
 A different situation occurred which affected ADA. Please explain:
______________________________________________
9c. Which modes of instruction are included in average daily attendance for SY 2022-2023? (check all that apply)
 In-person learning (Students received face-to-face instruction in the classroom.)
 Remote learning - synchronous (Students received remote instruction from a teacher in real-time over the Internet.)
 Remote learning - asynchronous (Student learning occurred on their own using materials and/or resources
provided by the school. This may also include instruction which was delivered through a learning management
system.)
 Other (Please specify.) ____________
9d. Is your state collecting attendance by mode of instruction for SY 2022-2023?
 No
 Yes (Please briefly describe your state’s attendance tracking system.)
____________________________________
9e. Does your state have a common definition of what constitutes a day of attendance for SY 2022-2023?
 No
 Yes (Please briefly describe your state’s definition.) ____________________________________

E-4

Appendix E – Fiscal Data Plan Questions
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.
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 (PK-12) 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. (Please note that a school that only provided virtual instruction during the 2022-2023 school year due to COVID19, but would have otherwise held classes in-person, should not be considered a virtual school for these purposes.)

E-5

Appendix E – Fiscal Data Plan Questions
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 2023 NPEFS
 Included in FY 2023 F-33
 Amounts are reported only in the fiscal data plan, not F-33 or NPEFS.
 Not included in FY 2023 NPEFS or F-33
12b. What type of LEAs are the finance data for virtual schools reported under? (Check all that apply.)
 Finance data are functionalized and reported as a separate education agency.
 Finance data are functionalized and reported under the LEA of the students’ home school.
 Expenditures for the virtual school are reported as tuition payments or purchased services under the LEA
of the students’ home school.
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.) ________________________
COVID-19 Federal Assistance Funds Reporting
15. Please indicate which funding sources are included in the expenditures from COVID-19 Federal Assistance Funds
reported in Section 8 of the NPEFS in items AE1, AE2, AE3, AE4, AE5, AE6, AE7, and AE8. (Check all that apply.)
 Coronavirus Aid Relief, and Economic Security (CARES) Act Elementary and Secondary School Emergency
Relief (ESSER I) Fund
 Coronavirus Response and Relief Supplemental Appropriations Act, 2021 (CRRSA) Elementary and Secondary
School Emergency Relief (ESSER II) Fund
 American Rescue Plan (ARP) Act Elementary and Secondary School Emergency Relief (ARP ESSER) Fund
 CARES Act Governor’s Emergency Education Relief (GEER I) Fund

E-6

Appendix E – Fiscal Data Plan Questions
 CRRSA Governor’s Emergency Education Relief (GEER II) Fund
 Education Stabilization Fund – Reimagine Workforce Preparation (ESF-RWP) Discretionary Grant
 Coronavirus Relief Fund (CRF)
 American Rescue Plan (ARP) Act Coronavirus State and Local Fiscal Recovery Funds
 Education Stabilization Fund and ARP to the Outlying Areas-State Educational Agency
 Education Stabilization Fund to the Outlying Areas-Governors
 Other (Please specify.) __________________________________________
 We are not able to report any expenditures from COVID-19 Federal Assistance Funds in Section 8 of the NPEFS.
(Please explain.) __________________________________________
16. Please indicate which funding sources are included in the expenditures from COVID-19 Federal Assistance Funds
reported in Part XIII-B of the F-33 in items AE1, AE2, AE3, AE4, AE5, AE6, AE7, and AE8. (Check all that apply.)
 Coronavirus Aid Relief, and Economic Security (CARES) Act Elementary and Secondary School Emergency
Relief (ESSER I) Fund
 Coronavirus Response and Relief Supplemental Appropriations Act, 2021 (CRRSA) Elementary and Secondary
School Emergency Relief (ESSER II) Fund
 American Rescue Plan (ARP) Act Elementary and Secondary School Emergency Relief (ARP ESSER) Fund
 CARES Act Governor’s Emergency Education Relief (GEER) Fund
 CRRSA Governor’s Emergency Education Relief (GEER II) Fund
 Education Stabilization Fund – Reimagine Workforce Preparation (ESF-RWP) Discretionary Grant
 Coronavirus Relief Fund (CRF)
 American Rescue Plan (ARP) Act Coronavirus State and Local Fiscal Recovery Funds
 Other (Please specify.) __________________________________________
 We are not able to report any expenditures from COVID-19 Federal Assistance Funds in Part XIII-B of the F-33.
(Please explain.) __________________________________________

E-7

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 2023

State or jurisdiction

Q.1
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)?

Q.2

Where are these amounts reported
in NPEFS?
ExpenNot
Revenues ditures
Reported

How are these amounts reported in F-33?
Only in the
Included in F-33
fiscal data plan

Alabama

No

†

†

†

†

†

Alaska

Yes

Yes

Yes

No

At the school-district level

No

Arizona

Yes

Yes

Yes

No

No

Yes

Arkansas

Yes

Yes

Yes

No

No

Yes

California

Yes

Yes

Yes

No

At the school-district level

No

Colorado

Yes

Yes

Yes

No

At the school-district level

No

Connecticut

Yes

Yes

Yes

No

No

Yes

Delaware

No

†

†

†

†

†

District of Columbia

No

†

†

†

†

†

Florida

Yes

Yes

Yes

No

No

Yes

Georgia

Yes

Yes

Yes

No

At the school-district level

No

Hawaii

No

†

†

†

†

†

Idaho

Yes

Yes

Yes

No

At the school-district level

No

Illinois

Yes

Yes

Yes

No

At the school-district level

No

Indiana

Yes

Yes

Yes

No

As state totals

No

Iowa

No

†

†

†

†

†

Kansas

Yes

Yes

Yes

No

At the school-district level

No

Kentucky

Yes

Yes

Yes

No

As state totals

No

Louisiana

No

†

†

†

†

†

Maine

Yes

Yes

Yes

No

At the school-district level

No

Maryland

Yes

Yes

Yes

No

As state totals

No

Massachusetts

Yes

Yes

Yes

No

At the school-district level

No

Michigan

No

†

†

†

†

†

Minnesota

Yes

Yes

Yes

No

No

Yes

Mississippi

Yes

Yes

Yes

No

At the school-district level

No

Missouri

No

†

†

†

†

†

Montana

No

†

†

†

†

†

Nebraska

No

†

†

†

†

†

Nevada

No

†

†

†

†

†

New Hampshire

No

†

†

†

†

†

New Jersey

Yes

Yes

Yes

No

At the school-district level

No

New Mexico

No

†

†

†

†

†

New York

Yes

Yes

Yes

No

At the school-district level

No

North Carolina

Yes

Yes

Yes

No

At the school-district level

No

North Dakota

No

†

†

†

†

†

Ohio

Yes

Yes

Yes

No

At the school-district level

No

Oklahoma

Yes

Yes

Yes

No

As state totals

No

Oregon

No

†

†

†

†

†

See notes at end of exhibit.

F-2

Q.3

Appendix F – Fiscal Data Plan Responses
Exhibit F-1.

Fiscal Data Plan responses to questions 1 through 3, by state or jurisdiction: Fiscal year 2023—Continued

State or jurisdiction

Q.1
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)?

Q.2

Q.3

Where are these amounts reported
in NPEFS?
ExpenNot
Revenues ditures
Reported

How are these amounts reported in F-33?
Only in the
Included in F-33
fiscal data plan

Pennsylvania

No

†

†

†

†

†

Rhode Island

Yes

Yes

Yes

No

At the school-district level

No

South Carolina

Yes

Yes

Yes

No

As state totals

No

South Dakota

Yes

Yes

Yes

No

At the school-district level

No

Tennessee

No

†

†

†

†

†

Texas

Yes

Yes

Yes

No

At the school-district level

No

Utah

No

†

†

†

†

†

Vermont

No

†

†

†

†

†

Virginia

No

†

†

†

†

†

Washington

No

†

†

†

†

†

West Virginia

Yes

Yes

Yes

No

At the school-district level

No

Wisconsin

Yes

Yes

Yes

No

No

Yes

Wyoming

No

†

†

†

†

†

American Samoa

No

†

†

†

†

†

Guam

No

†

†

†

†

†

Commonwealth of the
Northern Mariana Islands

Yes

Yes

Yes

No

No

Yes

Puerto Rico

No

†

†

†

†

†

U.S. Virgin Islands

No

†

†

†

†

Other jurisdictions

†
† 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 2023, Provisional File 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 2023
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

State or jurisdiction
Alabama

Q.4.b

Q.4.c

Employee Benefits for Public
Textbooks for Public School Students Transportation for Public School Students
School Employees
Non-Property
Property
Non-Property
Property
Non-Property
†

†

†

†

†

Alaska

$0

$0

$0

$0

$96,453,341

Arizona

0

0

432,806

0

0

Arkansas

0

0

0

0

155,967,875

California

0

0

0

0

3,426,050,000

Colorado

0

0

0

0

389,122,989

Connecticut

0

0

0

0

1,605,168,516

Delaware

†

†

†

†

†

District of Columbia

†

†

†

†

†

Florida

0

0

0

0

0

Georgia

0

0

0

0

37,566,359

Hawaii

†

†

†

†

†

Idaho

0

0

0

0

13,591,612

Illinois

0

0

0

0

6,392,664,453

Indiana

0

0

0

0

1,236,700,000

Iowa

†

†

†

†

†

Kansas

0

0

0

0

526,710,128

Kentucky

0

0

0

0

2,297,078,971

Louisiana

†

†

†

†

†

Maine

0

0

0

0

200,007,436

Maryland

0

0

0

0

724,643,896

Massachusetts

0

0

0

0

2,266,932,959

Michigan

†

†

†

†

†

Minnesota

0

0

0

0

0

Mississippi

0

0

0

0

883,486

Missouri

†

†

†

†

†

Montana

†

†

†

†

†

Nebraska

†

†

†

†

†

Nevada

†

†

†

†

†

New Hampshire

†

†

†

†

†

New Jersey

0

0

0

0

5,208,173,105

New Mexico

†

†

†

†

†

New York

0

0

0

0

5,497,498,943

North Carolina

0

0

17,568,750

28,441,441

51,193,749

North Dakota

†

†

†

†

†

Ohio

0

0

0

0

0

Oklahoma

0

0

0

0

33,198,541

Oregon

†

†

†

†

†

See notes at end of exhibit.

F-4

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 2023—
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

State or jurisdiction

Q.4.b

Q.4.c

Employee Benefits for Public
Textbooks for Public School Students Transportation for Public School Students
School Employees
Non-Property
Property
Non-Property
Property
Non-Property

Pennsylvania

†

†

†

†

†

Rhode Island

0

0

3,476,076

0

120,039,779

48,007,047

0

93,198,674

63,299,735

0

South Carolina
South Dakota

0

0

0

0

0

Tennessee

†

†

†

†

†

Texas

17,368,986

0

1,166,616

0

2,273,385,106

Utah

†

†

†

†

†

Vermont

†

†

†

†

†

Virginia

†

†

†

†

†

Washington

†

†

†

†

†

West Virginia

0

0

0

0

602,464,011

Wisconsin

0

0

0

0

0

Wyoming

†

†

†

†

†

American Samoa

†

†

†

†

†

Guam

†

†

†

†

†

Commonwealth of the
Northern Mariana Islands

0

0

0

0

0

Puerto Rico

†

†

†

†

†

U.S. Virgin Islands

†

†

†

†

†

Other jurisdictions

† 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 2023, Provisional File 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 2023
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).

State or jurisdiction

Q.4.d
If you are reporting Direct Program Support expenditures for
Employee Benefits, please indicate the general categories of
benefits these expenditures support:
Retirement
Health Insurance
Other

Alabama

†

†

†

Alaska

Yes

No

Arizona

No

Arkansas

Yes

California

Yes

Colorado

Yes

Connecticut

Q.4.e
Direct Program Support for Private School
Students
Non-Property
Property
†

†

No

$0

$0

No

No

0

0

Yes

Yes1

0

0

No

Yes

0

0

No

No

0

0

Yes

Yes

No

22,686,825

0

Delaware

†

†

†

†

†

District of Columbia

†

†

†

†

†

Florida

No

No

No

0

0

Georgia

Yes

No

No

0

0

Hawaii

†

†

†

†

†

Idaho

No

Yes

Yes

0

0

Illinois

Yes

No

No

0

0

Indiana

Yes

No

No

0

0

Iowa

†

†

†

†

†

Kansas

Yes

No

No

0

0

Kentucky

Yes

Yes

Yes

0

0

Louisiana

†

†

†

†

†

Maine

Yes

Yes

No

0

0

Maryland

Yes

No

No

16,040,000

0

Massachusetts

Yes

No

No

0

0

Michigan

†

†

†

†

†

Minnesota

No

No

No

0

0

Mississippi

Yes

Yes

No

4,352,814

0

Missouri

†

†

†

†

†

Montana

†

†

†

†

†

Nebraska

†

†

†

†

†

Nevada

†

†

†

†

†

New Hampshire

†

†

†

†

†

New Jersey

Yes

Yes

No

0

0

New Mexico

†

†

†

†

†

New York

Yes

No

No

0

0

North Carolina

No

No

Yes5

0

0

North Dakota

†

†

†

†

†

Ohio

No

No

No

0

0

Oklahoma

Yes

No

No

0

0

Oregon

†

†

†

†

†

Pennsylvania

†

†

†

†

†

2

See notes at end of exhibit.

F-6

3

4

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 2023—
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.d
If you are reporting Direct Program Support expenditures for
Employee Benefits, please indicate the general categories of
benefits these expenditures support:

State or jurisdiction

Retirement

Health Insurance

Other

Rhode Island

Yes

No

South Carolina

No

No

South Dakota

No

Tennessee

†

Texas

Q.4.e
Direct Program Support for Private School
Students
Non-Property

Property

No

0

0

No

0

0

No

No

0

0

†

†

†

†

Yes

Yes

Yes

0

0

Utah

†

†

†

†

†

Vermont

†

†

†

†

†

Virginia

†

†

†

†

†

Washington

†

†

†

†

†

West Virginia

Yes

Yes

No

2,617,060

0

Wisconsin

No

No

No

0

0

Wyoming

†

†

†

†

†

American Samoa

†

†

†

†

†

Guam

†

†

†

†

†

Commonwealth of the
Northern Mariana Islands

No

No

No

5,800,155

0

Puerto Rico

†

†

†

†

†

U.S. Virgin Islands

†

†

†

†

†

6

Other jurisdictions

† Not applicable.
1
Workers Compensations
2
California contributed a total of $3,426,050,000 on behalf of the LEA expenditures for retirement. However, some LEAs did not report the on-behalf
expenditures on their books. $3,118,809,202 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 $307,240,798 for NPEFS reporting to reflect the total
amount of $3,425,050,000
3
Unemployment and state plan health insurance buy-in costs
4
Life Insurance, Administrative Fee, Health Reimbursable Account less federal reimbursement
5
Workers Compensation for State Funded Employees (these payments are not in NC Monthly Finance Report data files and are entered manually.
6
Medicare
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public Education
Financial Survey (NPEFS)," fiscal year 2023, Provisional File Version 1a.

F-7

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 2023
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).
Other Direct Program Support for Public School Students
Q.4.f.1
Q.4.f.2

State or jurisdiction

Non-Property Program Name(s)

Alabama
Alaska
Arizona

Arkansas

California

† †

$0 †

$0 †

79,825,752 Arizona Department of Juvenile Corrections, Arizona Department of
Corrections, Arizona School for the Deaf and Blind, residential vouchers for
special education, county jail detention centers, county juvenile detention
centers, and designated small schools
117,536,215 ABC Program, Arkansas Consolidated School Improvement Plans, Play It
Again, Advanced Placement Incentive, alternative learning environments,
Arkansas Professional Pathway to Educator Licensure (APPEL), AR Public
School Computer Network (APSCN), Arkansas / Strive Transfer, Arkansas
Easter Seals, Arkansas Reading Initiative for Student Excellence (RISE),
charter schools, child care licensing, child nutrition, computer science initiative,
Content Standards Curriculum Frameworks, coordinated school health,
curriculum support-humanities, curriculum support-STEM, distance learning
operating grants, economic education, education renewal zones, educator
effectiveness, educator licensure, educator preparation, educator recruitment
and retention, Early Intervention Day Treatment Special Education Services,
English language learners, gifted & talented, home school support, Human
Development Center Education Aid, intervention block grants, Leadership
Academy - Master Principal, literacy, Master Principal Bonus, National Board
of Professional Teaching Standards, non-traditional licensure grants, OpenEnrollment Public Charter School Facilities Funding Aid Program, professional
development, public school employee surety bond, real property reappraisal
costs transfer, Reimagining Teaching Talent Preschool Development Grant,
Save the Children 2, scholastic audits, school recognition program, school
safety grants, Serious Offender Program, special education implementation
assistance, Succeeds Scholarship, surplus commodities, Teacher Of The
Year, technology grants, accountability and assessments, fiscal monitoring
and reporting services, administrative support costs, and other indirect costs
4,904,282,199 Some charter schools

Colorado
Connecticut

Property Program Name(s)

† †

0 †

0 †

63,591,546 Some charter schools

0 †

0 †

14,309,048 Child Nutrition programs run by State Agencies, State Department of
Correction programs

0 †

Delaware

† †

† †

District of Columbia

† †

† †

Florida
Georgia1

2,445,396,227 FL School for the Deaf and the Blind, FL Virtual School, Hope Scholarship
Program, Family Empowerment Scholarship, FL Tax Credit Scholarship,
FAMU Lab School, FAU Lab Schools, FSU Lab Schools, and UF Lab School

0 †

39,131,926 Georgia Academy for the Blind, Georgia School for the Deaf, Atlanta Area
School for the Deaf, and the Georgia Virtual School

0 †

Hawaii

† †

† †

Idaho

0 †

0 †

Illinois

40,720,000 ROE Salaries ($11,750,000), ROE School Services ($18,970,000), Dept. of
Corrections ($5,000,000) and Dept. of Juvenile Justice ($5,000,000)

0 †

Indiana

18,488,680 Indiana School for the Blind and Visually Impaired; Indiana School for the Deaf

0 †

Iowa

† †

† †

Kansas

0 †

0 †

Kentucky

143,313,199 Technology and SFCC Debt Service

0 †

Louisiana

† †

† †

Maine

0 †

0 †

Maryland

114,250,397 SEED School of Maryland, Juvenile Services Education, School for the Blind,
Assessment

0 †

Massachusetts

0 †

0 †

Michigan
See notes at end of exhibit.

† †

† †

F-8

Appendix F – Fiscal Data Plan Responses
Exhibit F-4.

State or jurisdiction
Minnesota
Mississippi

Fiscal Data Plan responses to questions 4.f.1 through 4.f.2, by state or jurisdiction: Fiscal year 2023—
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).
Other Direct Program Support for Public School Students
Q.4.f.1
Q.4.f.2
Non-Property Program Name(s)
Property Program Name(s)
64,050,727 BIA Tribal Schools; Department of Corrections Agency No. P78; Faribault
Academies; Perpich Center for Arts Education Agency No. E25; Enrollment options

0 †

4,291,063 †

58,979 †

Missouri

† †

† †

Montana

† †

† †

Nebraska

† †

† †

Nevada

† †

† †

New Hampshire

† †

† †

New Jersey

999,920,021 Debt service interest and principal2

0 †

New Mexico

† †

† †

New York

0 †

0 †

North Carolina

0 †

0 †

North Dakota

† †

† †

1,093,273,087 †

0 †

Ohio
Oklahoma

304,003,199 Career Tech salaries, student assessment, and commodities

Oregon

† †

Pennsylvania

† †

Rhode Island

0 †

South Carolina

33,437,796 Community Education and testing

South Dakota

12,330,301 Connecting Schools

Tennessee
Texas

0 †
† †
† †
84,697,285 School Housing Aid
0 †
50,531 Connecting Schools

† †

† †

440,625,075 Academic Innovation & Mentoring, Advanced Placement Computer Science
Principles Courses, Aeronautics Magnet Program, Amachi, Assessment, Best
Buddies, Blended Learning Grant Program, Child I.D. Program, College and
Career Readiness School Models - Pathways in Technology Early College
High School (P-TECH), Early College High School, T-STEM, Communities in
Schools, Customized School Safety Programming, Develop Kindergarten
Entry Assessment, Education Service Center Dyslexia Coordinator, ESS
Programs, Early Childhood School Readiness, Educator Quality and
Leadership, Foundation School Program Texas Juvenile Justice Department,
Fatherhood and Parental Involvement in Literacy Campaign, Funding for
Juvenile Justice Alternative Education, School Lunch Matching, Grants for
Pre-K at Intergenerational Facilities, Grants for Students with Autism and/or
Dyslexia, Grants to Study and Monitor Effectiveness of Mathematics
Achievement Academy, Incentive Aid, Literacy Achievement Academies, Math
Achievement Academies, Mobile STEM Laboratory Grant Program, NonEducational Community Based Support, Online Reading Academies, Open
Education Resource Instructional Materials, Provide Free Reading
Instruments, Reading Excellence Team Pilot, Reading-To-Learn (RTL)
Academies, Regional Day Schools Deaf, Regional Education Service Centers,
School Improvement and Governance Support, Student Success Initiative,
Students with Autism, Students with Visual Impairments, Summer CTE
Program, Supplemental Special Education Services & Instructional Materials
Program (SB1716), Teach For America, Teacher Incentive Allotment (TIA)
Fees, Texas Advanced Placement Initiative, Texas Gateway and Online
Resources, Unified Champion Schools, Windham School District

0 †

Utah

† †

† †

Vermont

† †

† †

Virginia

† †

† †

Washington

† †

† †

West Virginia

46,480,701 Corrections, School for Deaf and Blind, Tools for Schools, Virtual Schools, and
Statewide Technology Support
See notes at end of exhibit.

F-9

0 †

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 2023—
Continued

State or jurisdiction
Wisconsin
Wyoming

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).
Other Direct Program Support for Public School Students
Q.4.f.1
Q.4.f.2
Non-Property Program Name(s)
Property Program Name(s)
99,377,832 State payments to independent charter schools

0 †

† †

† †

American Samoa

† †

† †

Guam

† †

† †

Commonwealth of
the Northern
Mariana Islands

0 †

0 †

Puerto Rico

† †

† †

Other jurisdictions

U.S. Virgin Islands
† †
† †
† Not applicable.
1
There has been a change from the financial information reported in prior fiscal years; the amount reported in fiscal years 2018 & 2019 included
educational expenditures for the Georgia Department of Juvenile Justice (DJJ). Beginning in FY 2020, the revenues and expenditures for DJJ activity was
mapped to the appropriate NPEFS codes and will not be imputed and reported as Other Direct Program Support.
2
Debt service for state issued school construction bonds. These amounts are included in debt service interest and principal (E7A1, E7A2) and not current
expenditures. This is not included in F-33.
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public Education Financial
Survey (NPEFS)," fiscal year 2023, Provisional File Version 1a.

F-10

Appendix F – Fiscal Data Plan Responses
Exhibit F-5.

Fiscal Data Plan responses to question 5, by state or jurisdiction: Fiscal year 2023

State or jurisdiction

Q.5
Does the State Education
Agency provide funds
directly to students or
families for payment of
elementary/ secondary
education expenses?

Q.5.a

Q.5.b

Alabama

No

† †

†

Alaska

No

† †

†

Arizona

No

† †

†

Arkansas

No

† †

†

California

No

† †

†

Colorado

No

† †

†

Connecticut

No

† †

†

Delaware

No

† †

†

District of Columbia

No

† †

†

Florida

No

† †

†

Georgia

Yes

Hawaii

No

† †

†

Idaho

No

† †

†

Illinois

No

† †

†

Indiana

Yes

Iowa

No

† †

†

Kansas

No

† †

†

Kentucky

No

† †

†

Louisiana

No

† †

†

Maine

No

† †

†

Maryland

No

† †

†

Massachusetts

No

† †

†

Michigan

No

† †

†

Minnesota

No

† †

†

Mississippi

Yes

Missouri

No

† †

†

Montana

No

† †

†

Nebraska

No

† †

†

Nevada

No

† †

†

New Hampshire

Yes

New Jersey

No

† †

†

New Mexico

No

† †

†

New York

No

† †

†

North Carolina

No

† †

†

North Dakota

No

† †

†

Ohio

Yes

369,918,107 EdChoice Scholarship and
Cleveland Scholarship

Oklahoma

Yes

11,095,082 The Lindsey Nicole Henry
(LNH) Scholarship2

Oregon

No

† †

†

Pennsylvania

No

† †

†

Rhode Island

No

† †

†

South Carolina

No

† †

†

South Dakota
See notes at end of exhibit.

No

† †

†

If yes, please provide the amount and specify
the program names(s)
Amount Program names(s)

42,484,107 SB10 program1

306,675,092 Choice Scholarship Program

2,643,810 Educational Scholarships

14,825,751 Education Freedom Accounts

F-11

How are these amounts reported in NPEFS
and F-33 for fiscal year 2023?

Not reported in F-33 or NPEFS

Not reported in F-33 or NPEFS

Not reported in F-33 or NPEFS

Not reported in F-33 or NPEFS

Reported in NPEFS and F-33 at the schooldistrict level
Reported in FY 2023 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 2023—Continued

State or jurisdiction

Q.5
Does the State Education
Agency provide funds
directly to students or
families for payment of
elementary/ secondary
education expenses?

Q.5.a

Tennessee

Yes

Texas

No

Utah

Yes

Vermont

No

† †

†

Virginia

No

† †

†

Washington

No

† †

†

West Virginia

No

† †

†

Wisconsin

No

† †

†

Wyoming

No

† †

†

American Samoa

No

† †

†

Guam

No

† †

†

Commonwealth of the
No
Northern Mariana Islands

† †

†

If yes, please provide the amount and specify
the program names(s)
Amount Program names(s)
2,355,182 Individual Education Account
† †
9,027,005 Carson Smith Scholarships

Q.5.b

How are these amounts reported in NPEFS
and F-33 for fiscal year 2023?
Not reported in F-33 or NPEFS
†
Not reported in F-33 or NPEFS

Other jurisdictions

Puerto Rico

Yes

13,045,420 Community Schools

Reported in FY 2023 F-33 and NPEFS as
state totals

U.S. Virgin Islands
No
† †
†
† Not applicable.
— Not available.
1
There is a program in which parents of exceptional students (students with disabilities) can elect to enroll their child in a private school, and state funds
are paid directly (by the State of Georgia) to the private school. These expenditures are not included in the expenditures of the school districts 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 (GaDOE) on behalf of these students for educational expenses was $38,093,726 for FY 2022, $33,022,194 for FY 2021, and
$35,700,178 for FY 2020. Private school payments (tuition, etc.) by the LEAs (local funds) are included in the financial data that is provided to GaDOE
and presented on the NPEFS survey.
2
The Lindsey Nicole Henry (LNH) 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 (IDEA) 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. The Act also authorizes LNH scholarship eligibility for the following
categories of students: A student who has had an Individualized Service Plan developed by the Department of Human Services (DHS); A student who is
a child of a military family with permanent change of station orders who has moved to Oklahoma after receiving IDEA services in another state.
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public Education Financial
Survey (NPEFS)," fiscal year 2023, Provisional File Version 1a.

F-12

Appendix F – Fiscal Data Plan Responses
Exhibit F-6.

Fiscal Data Plan responses to questions 6 through 7, by state or jurisdiction: Fiscal year 2023

State or jurisdiction

Q.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 2023.
Included in
Included in
FY 2023
FY 2023
Not included in
NPEFS
F-33
NPEFS or F-33

Please indicate below if your state has any of the
following types of LEAs:
The state does
not have public
Independent
Dependent
charter schools
charter schools1
charter schools2

Alabama

Yes

Yes

No

No

Yes

Yes

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

Yes3

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

Georgia

Yes

Yes

No

No

Yes

Yes

Hawaii

Yes

Yes

No

No

No

Yes

Idaho

Yes

Yes

No

No

Yes

No

Illinois

Yes

Yes

No

No

Yes

Yes

Indiana

Yes

Yes

No

No

Yes

Yes

Iowa

Yes

Yes

No

No

Yes

Yes

Kansas

Yes

Yes

No

No

No

Yes

Kentucky

Yes

Yes

No

Yes

†

†

Louisiana

Yes

Yes

No

No

Yes

Yes

Maine

Yes

Yes

No

No

Yes

No

Maryland

Yes

Yes

No

No

No

Yes

Massachusetts

Yes

Yes

No

No

Yes

No

Michigan

Yes

Yes

No

No

Yes

No

Minnesota

Yes

Yes

No

No

Yes

No

Mississippi

Yes

Yes

No

No

Yes

No

Missouri

Yes

Yes

No

No

Yes

No

Montana

Yes

Yes

No

Yes

†

†

Nebraska

Yes

Yes

No

Yes

†

†

Nevada4

No

No

Yes

No

No

Yes

New Hampshire

Yes

Yes

No

No

Yes

No

New Jersey

Yes

Yes

No

No

Yes

No

New Mexico

Yes

Yes

No

No

Yes

No

New York

No

Yes

No

No

Yes

Yes

North Carolina

Yes

Yes

No

No

Yes

No

North Dakota

Yes

Yes

No

Yes

†

†

Ohio

Yes

Yes

No

No

Yes

No

Oklahoma

Yes

Yes

No

No

Yes

Yes

Oregon

No

No

Yes

No

Yes

Yes

Pennsylvania

Yes

Yes

No

No

Yes

No

Rhode Island

Yes

Yes

No

No

Yes

Yes

South Carolina

Yes

Yes

No

No

Yes

Yes

South Dakota

Yes

Yes

No

Yes

†

†

Tennessee

Yes

Yes

No

No

No

Yes

Texas

Yes

Yes

No

No

Yes

No

Utah

Yes

Yes

No

No

Yes

No

Vermont

Yes

Yes

No

Yes

†

†

Virginia
See notes at end of exhibit.

Yes

Yes

No

No

No

Yes

F-13

Q.7

Appendix F – Fiscal Data Plan Responses
Exhibit F-6.

Fiscal Data Plan responses to questions 6 through 7, by state or jurisdiction: Fiscal year 2023—Continued

State or jurisdiction

Q.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 2023.
Included in
Included in
FY 2023
FY 2023
Not included in
NPEFS
F-33
NPEFS or F-33

Q.7
Please indicate below if your state has any of the
following types of LEAs:
The state does
not have public
Independent
Dependent
charter schools
charter schools1
charter schools2

Washington

Yes

Yes

No

No

Yes

No

West Virginia

Yes

Yes

No

No

Yes

No

Wisconsin

Yes

Yes

No

No

Yes

Yes

Wyoming

Yes

Yes

No

No

No

Yes

American Samoa

No

No

Yes

Yes

†

†

Guam

Yes

No

No

Yes

†

†

Commonwealth of the
Northern Mariana Islands

Yes

No

No

Yes

†

†

Puerto Rico

Yes

No

No

No

No

Yes

Other jurisdictions

U.S. Virgin Islands
Yes
No
No
Yes
†
†
† Not applicable.
1
An independent charter school is a charter school within a local education agency (LEA) or other separately reported entity where all associated
schools are public charter schools.
2
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.
3
In California, public charter schools can also be authorized by the State Board of Education, which is not an LEA.
4
Nevada submitted preliminary numbers for FY 23 and will revise their submission in the following collection cycle. Revisions will be included in the
FY 23 Final Version 2a data file.
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public Education
Financial Survey (NPEFS)," fiscal year 2023, Provisional File Version 1a.

F-14

Appendix F – Fiscal Data Plan Responses
Exhibit F-7.

Fiscal Data Plan responses to question 7.a, by state or jurisdiction: Fiscal year 2023
Q.7.a
Please indicate below how finance data for charter schools are included in NPEFS for FY 2023

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

No

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

No

No

No

Florida

No

No

Yes

No

No

Georgia

Yes

No

Yes

No

Yes2

Hawaii

No

Yes

No

No

No

Idaho

Yes

No

No

No

No

Illinois

No

No

No

Yes

Yes3

Indiana

Yes

No

No

No

No

Iowa

Yes

No

No

No

No

Kansas

Yes

No

No

No

No

Kentucky

†

†

†

†

†

Louisiana

Yes

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

No

Minnesota

Yes

No

No

No

No

Mississippi

Yes

No

No

No

No

Missouri

Yes

No

No

No

No

Montana

†

†

†

†

†

Nebraska

†

†

†

†

†

Nevada

No

Yes

No

No

No

New Hampshire

No

No

No

Yes

No

New Jersey

Yes

No

No

No

No

New Mexico

Yes

No

No

No

No

New York

No

No

No

No

Yes4

North Carolina

Yes

No

No

No

No

North Dakota

†

†

†

†

†

Ohio

Yes

No

No

No

No

Oklahoma

Yes

Yes

No

No

No

Oregon

No

No

Yes

No

No

Pennsylvania

Yes

No

No

No

No

See notes at end of exhibit.

F-15

Appendix F – Fiscal Data Plan Responses
Exhibit F-7.

Fiscal Data Plan responses to question 7.a, by state or jurisdiction: Fiscal year 2023—Continued
Q.7.a
Please indicate below how finance data for charter schools are included in NPEFS for FY 2023

State or jurisdiction

Data reported include
Data reported include
Data reported
functionalized revenues and
functionalized revenues
include only
expenditures for charter schools and expenditures for charter government
from both government and
schools from only
payments to
private sources
government sources
charter schools

Data for
charter schools
are not included
in NPEFS

Other

Rhode Island

Yes

No

No

No

No

South Carolina

Yes

No

No

No

No

South Dakota

†

†

†

†

†

Tennessee

Yes

No

No

No

No

Texas

Yes

No

No

No

No

Utah

Yes

No

No

No

No

Vermont

†

†

†

†

†

Virginia

Yes

No

No

No

No

Washington

Yes

No

No

No

No

West Virginia

Yes

No

No

No

No

Wisconsin

No

No

No

No

Yes5

Wyoming

Yes

No

No

No

No

American Samoa

†

†

†

†

†

Guam
Commonwealth of the
Northern Mariana Islands

†

†

†

†

†

†

†

†

†

†

Puerto Rico

Yes

No

No

No

No

U.S. Virgin Islands

†

†

†

†

†

Other jurisdictions

† Not applicable.
1
Some charter schools in California 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
In Georgia, locally authorized charter schools are required to submit their financial data to their authorizing school district to be included in the parent
district’s financial report. For the ones that do not submit their data, payments from the authorizing school district to the locally authorized charter
school are reported.
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
For the 2022-2023 school year, New York only has expenditure data which is included in the NPEFS in various survey items. Included in the data
were the payments to charter schools by the districts.
5
For Wyoming, data for dependent charter schools 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 or was contracted services. Independent charter schools are included in the
amount report for direct program support (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 2023, Provisional File Version 1a.

F-16

Appendix F – Fiscal Data Plan Responses
Exhibit F-8.

Fiscal Data Plan responses to question 7.b, by state or jurisdiction: Fiscal year 2023
Q.7.b
Please indicate below how finance data for charter schools are included in F-33 for fiscal year 2023
Data reported include functionalized Data reported include functionalized
revenues and expenditures for
revenues and expenditures for
independent charter schools
dependent charter schools

State or jurisdiction

Revenues and
expenditures are
only from
government
sources

Revenues and
expenditures are
from both private
and government
sources

Revenues and
expenditures are
only from
government
sources

Revenues and
expenditures 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

Alabama

No

Yes

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

†

†

†

†

Yes

No

No

Georgia

No

Yes

No

Yes

Yes

No

Yes2

Hawaii

†

†

Yes

No

No

No

No

Idaho

No

Yes

†

†

No

No

No

Illinois

†

†

†

†

No

Yes

Yes3

Indiana

No

Yes

No

Yes

No

No

No

Iowa

No

Yes

No

Yes

No

No

No

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

No

Minnesota

No

Yes

†

†

No

No

No

Mississippi

No

Yes

†

†

No

No

No

Missouri

No

Yes

†

†

No

No

No

Montana

†

†

†

†

†

†

†

Nebraska

†

†

†

†

†

†

†

Nevada

Yes

1

†

†

No

No

No

New Hampshire

†

†

†

†

No

Yes

No

New Jersey

No

Yes

†

†

No

No

No

New Mexico

No

Yes

†

†

No

No

No

New York

†

†

†

†

No

No

Yes4

North Carolina

No

Yes

†

†

No

No

No

North Dakota

†

†

†

†

†

†

†

Ohio

No

Yes

†

†

No

No

No

Oklahoma

No

Yes

No

Yes

No

No

No

Oregon

†

†

†

†

Yes

No

No

Pennsylvania

No

Yes

†

†

No

No

No

Rhode Island

No

Yes

No

Yes

No

No

No

South Carolina

†

†

No

Yes

No

No

No

South Dakota

†

†

†

†

†

†

†

Tennessee
See notes at end of exhibit.

No

Yes

No

Yes

No

No

No

F-17

Appendix F – Fiscal Data Plan Responses
Exhibit F-8.

Fiscal Data Plan responses to question 7.b, by state or jurisdiction: Fiscal year 2023—Continued
Q.7.b
Please indicate below how finance data for charter schools are included in F-33 for fiscal year 2023
Data reported include functionalized Data reported include functionalized
revenues and expenditures for
revenues and expenditures for
independent charter schools
dependent charter schools

State or jurisdiction

Revenues and
expenditures are
only from
government
sources

Revenues and
expenditures are
from both private
and government
sources

Revenues and
expenditures are
only from
government
sources

Revenues and
expenditures 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

Texas

No

Yes

†

†

No

No

No

Utah

No

Yes

†

†

No

No

No

Vermont

†

†

†

†

†

†

†

Virginia

†

†

No

Yes

No

No

No

Washington

No

Yes

†

†

No

No

No

West Virginia

No

Yes

†

†

†

†

†

Wisconsin

†

†

Yes

No

Yes

No

No

Wyoming

†

†

No

Yes

No

No

No

American Samoa

†

†

†

†

†

†

‡

Guam

†

†

†

†

†

†

†

Commonwealth of the
Northern Mariana Islands †

†

†

†

†

†

†

Puerto Rico

†

†

†

†

†

†

Other jurisdictions

†

U.S. Virgin Islands
†
†
†
†
†
†
†
† Not applicable.
1
In California, public charter schools can also be authorized by the State Board of Education (SBE), which is not an LEA. Under the new law effective
July 1, 2020, charter schools approved by SBE will be under the oversight of either the district or county office of education.
2
In Georgia, locally authorized charter schools are required to submit their financial data to their authorizing school district to be included in the parent
district’s financial report. For the ones that do not submit their data, payments from the authorizing school district to the locally authorized charter school
are reported.
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
Expenditure data for charter schools was obtained from https://www.nysed.gov/essa/financial-transparency (under 'State Resources', select 'Dataset
with Submitted ESSA Data' which will download an Excel file with the name 'ESSAFinancialData.xslx'.). An Excel file with expenditure data by charter
school can also be provided upon request that is crosswalked to NPEFS.
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public Education Financial
Survey (NPEFS)," fiscal year 2023, Provisional File Version 1a.

F-18

Appendix F – Fiscal Data Plan Responses
Exhibit F-9.

Fiscal Data Plan responses to questions 8, 9, and 10, by state or jurisdiction: Fiscal year 2023
Q.8
When calculating Average Daily Attendance on the NPEFS
survey, do you include summer school attendance?

Q.9

Q.10

State or jurisdiction

If yes, what weight or adjustment do you use on summer school
attendance when adding it into the state ADA?

Is the ADA your state Is the ADA your state reported
reported on NPEFS on NPEFS calculated using a
calculated based on multiplier to convert Average
state statue definition? Daily Membership to ADA?

Alabama

No

No

No

Alaska

No

No

Yes. 0.92950

Arizona

No

Yes

No

Arkansas

No

No

No

California

No

Yes

No

Colorado

No

No

No

Connecticut

Yes. On a program by program basis, count the number of PK- 12 No
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 divided that by the
number 180 and then divided 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. FTE Summer School values are
summed statewide and factored into the ADA calculation.

Yes. 0.9313

Delaware

No

No

No

District of Columbia

Yes. The ADA reporting is based on the NCES version. As in
previous years, there are not any weight levels or adjustments
used.

No

No

Florida

Yes. The number of summer days is multiplied by the percentage Yes
of summer days present.

No

Georgia

No

No

No

Hawaii

No

No

No

Idaho

No

Yes

No

Illinois

No

Yes

No

Indiana

No

No

No

Iowa

Yes. Total student days attendance for summer school are added No
to total days in the regular school year prior to dividing by the
average number of regular school days.

No

Kansas

Yes. Total hours of summer school instruction divided by 1,116
hours to get the student full-time equivalency.

No

No

Kentucky

No

Yes

No

Louisiana

No

No

No

Maine

No

Yes

No

Maryland

No

Yes

No

Massachusetts

Yes. The headcount is multiplied by 20 percent.

No

No

Michigan

No

Yes

No

Minnesota

No

Yes

No

Mississippi

No

Yes

No

Missouri

Yes. There is no weight or adjustment when calculating summer Yes
School ADA. Per state law 163.011, RSMo, ADA for summer
school is calculated by taking attendance hours divided by 1,044.

No

Montana

No

Yes

No

Nebraska

No

No

No

Nevada

No

Yes

No

New Hampshire
See notes at end of exhibit.

No

Yes

No

F-19

Appendix F – Fiscal Data Plan Responses
Exhibit F-9.

Fiscal Data Plan responses to questions 8, 9, and 10, by state or jurisdiction: Fiscal year 2023—Continued
Q.8
When calculating Average Daily Attendance on the NPEFS
survey, do you include summer school attendance?

Q.9

Q.10

State or jurisdiction

If yes, what weight or adjustment do you use on summer school
attendance when adding it into the state ADA?

Is the ADA your state Is the ADA your state reported
reported on NPEFS on NPEFS calculated using a
calculated based on multiplier to convert Average
state statue definition? Daily Membership to ADA?

New Jersey

No

Yes

Yes. The multiplier is only
applied to a small portion of the
enrollments. Specifically for
state facilities pupils it is 0.926,
for provider pre kindergarten it
is 0.896, and for private school
disabled it is 0.901.

New Mexico

No

Yes

No

New York

No

Yes

No

North Carolina

No

Yes

No

North Dakota

Yes. Student Membership and Attendance hours are collected for No
each course. 1 full credit would be a .25 ADA/ADM if they attended
the full time.

No

Ohio

No

No

No

Oklahoma

No

Yes

No

Oregon

No

Yes

No

Pennsylvania

No

No

No

Rhode Island

No

No

No

South Carolina

No

Yes

No

South Dakota

No

No

No

Tennessee

No

Yes

No

Texas

No

Yes

No

Utah

No

No

Yes. 0.9424

Vermont

No

No

No

Virginia

Yes. Summer attendance is weighted within each school division. No
Summer days in session divided by regular school days in session.

No

Washington

No

No

Yes. 0.937

West Virginia

No

Yes

No

Wisconsin

Yes. We convert Summer FTE to ADA based on regular school
year days.

No

Yes. Conversion for summer
ADA.

Wyoming

No

No

No

American Samoa

No

No

No

Guam

No

Yes

No

Commonwealth of the
Northern Mariana Islands No

No

No

Puerto Rico

No

No

Other jurisdictions

No

U.S. Virgin Islands
No
No
No
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public Education Financial
Survey (NPEFS)," fiscal year 2023, Provisional File Version 1a.

F-20

Appendix F – Fiscal Data Plan Responses
Exhibit F-10.

Fiscal Data Plan responses to questions 9.b and 9.c, by state or jurisdiction: Fiscal year 2023
Q.9.b

Q.9.c
Which modes are included in average daily
attendance?

State or jurisdiction

Did any situation impact your state’s average daily attendance?

In-Person

Remote

Asynchronous

Alabama

No

Yes

Yes

Yes

Alaska

No

Yes

Yes

Yes

Arizona

No

Yes

Yes

Yes

Arkansas

No

Yes

Yes

Yes

California

No

Yes

Yes

Yes

Colorado

No

Yes

Yes

Yes

Connecticut

No

No

Yes

Yes

Delaware

No

Yes

Yes

Yes

District of Columbia

No

Yes

Yes

Yes

Florida

No

Yes

Yes

No

Georgia

No

Yes

Yes

Yes

Hawaii

No

Yes

Yes

Yes

Idaho

No

Yes

Yes

Yes

Illinois

No

Yes

Yes

Yes

Indiana

No

Yes

Yes

Yes

Iowa

No

Yes

Yes

Yes

Kansas

No

Yes

Yes

Yes

Kentucky

No

Yes

Yes

Yes

Louisiana

No

Yes

Yes

Yes

Maine

Yes

Yes

Yes

No

Maryland

No

Yes

Yes

Yes

Massachusetts

No

Yes

Yes

Yes

Michigan

No

Yes

Yes

Yes

Minnesota

No

Yes

Yes

Yes

Mississippi

No

Yes

No

No

Missouri

No

Yes

No

No

Montana

No

Yes

Yes

Yes

Nebraska

No

Yes

Yes

Yes

Nevada

No

Yes

No

No

New Hampshire

No

Yes

Yes

No

New Jersey

No

Yes

No

No

New Mexico

No

Yes

Yes

Yes

New York

No

Yes

Yes

Yes

North Carolina

No

Yes

Yes

Yes

North Dakota

No

Yes

Yes

Yes

Ohio

No

Yes

No

No

Oklahoma

No

Yes

Yes

Yes

Oregon

No

Yes

Yes

No

Pennsylvania

No

Yes

Yes

Yes

Rhode Island

No

Yes

Yes

Yes

South Carolina

No

Yes

Yes

Yes

South Dakota

No

Yes

Yes

No

Tennessee

No

Yes

Yes

No

Texas

No

Yes

Yes

Yes

Utah

No

Yes

Yes

Yes

Vermont

No

Yes

No

No

Virginia

No

Yes

Yes

Yes

Washington

No

Yes

Yes

Yes

West Virginia
See notes at end of exhibit.

No

Yes

Yes

Yes

F-21

Appendix F – Fiscal Data Plan Responses
Exhibit F-10.

Fiscal Data Plan responses to questions 9.b and 9.c, by state or jurisdiction: Fiscal year 2023—
Continued
Q.9.b

Q.9.c
Which modes are included in average daily
attendance?

State or jurisdiction

Did any situation impact your state’s average daily attendance?

In-Person

Remote

Asynchronous

Wisconsin

No

Yes

Yes

Yes

Wyoming

No

Yes

Yes

Yes

American Samoa

No

Yes

No

No

Guam

No

Yes

No

No

Commonwealth of the
Northern Mariana Islands No

Yes

No

No

Puerto Rico

Yes

Yes

Yes

Other jurisdictions

No

U.S. Virgin Islands
No
Yes
Yes
No
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public Education
Financial Survey (NPEFS)," fiscal year 2023, Provisional File Version 1a.

F-22

Appendix F – Fiscal Data Plan Responses
Exhibit F-11.

Fiscal Data Plan responses to questions 9.d and 9.e, by state or jurisdiction: Fiscal year 2023

State or jurisdiction

Q.9.d
Q.9.e
Is your state collecting attendance by
mode of instruction?
Does your state have a common definition of what constitutes a day of attendance?

Alabama

No †

Yes 51% or majority of the school day per the 2022-23 Alabama Attendance Manual.

Alaska

No †

Yes Students are counted in attendance when present at school. Days of attendance do
not include in-service days. Attendance shall be recorded based upon the percent of
the student’s normally scheduled instructional day. For example, a student who is
normally scheduled for two hours per day as a part-time student would be recorded
with half a day in attendance if he were absent for one hour. The sum of a day of
attendance and a day of absence must equal one. A student may be counted present
only when he or she is at school or is present at another school-sponsored
instructional program. This may include authorized independent study, work-study
programs, academically related field trips and instruction for homebound students. It
does not include "making up" schoolwork at home, or activities sponsored by private
individuals or groups. Correspondence school students are counted in attendance as
long as they are in membership. Homebound students are counted in attendance if
they are receiving at least ten hours of instruction per week by an itinerant teacher.

Arizona

Yes Student attendance is reported Yes https://www.azleg.gov/ars/15/00901.htm
through AZ student data system
(AzEDS)

Arkansas

No †

No †

California

No †

No †

Colorado

No †

Yes The aggregate number of days the student attended school. If the student attended
for a least a half of a day, it should be counted as a full day of attendance.

Connecticut

Yes In-person and remote

Yes A student is considered to be “in attendance” if: 1) present at their assigned school,
and/or 2) participating in an activity sponsored by the school (e.g., field trip); and/or, 3)
participating in statutorily authorized remote learning as determined through a
combination of: synchronous virtual classes, synchronous virtual meetings, activities
on time-logged electronic systems, and/or the completion and submission of
assignments for at least half of the instructional school day. Students serving an outof-school suspension or expulsion are reported as “absent” except for each day that
the student receives alternative education programming for at least half of the
instructional school day.

Delaware

Yes LEAs collect attendance
No †
information using a mandatory
statewide attendance information
system.

District of Columbia Yes OSSE LEA Data Collection
Template

Yes Generally, yes. The definition of attending school is outlined by: "Students must be
present for 60 percent of the instructional day to be considered “present” on that day."

Florida

No †

No †

Georgia

No †

Yes A student is considered to be "in attendance" when he or she is participating in active
instruction and/or educational services from a school or district. This active instruction
may occur in-person or through virtual/distance/remote learning.

Hawaii

No †

Yes In a traditional in-person environment: The student is physically present in school for
at least half of the school day or is on an authorized school activity. In a distance
learning environment: The student is virtually present in a scheduled distance learning
environment for the amount of time, required check-ins, task completion or other
metrics determined by school or is on an authorized school activity.

See notes at end of exhibit.

F-23

Appendix F – Fiscal Data Plan Responses
Exhibit F-11.

Fiscal Data Plan responses to questions 9.d and 9.e, by state or jurisdiction: Fiscal year 2023—Continued

State or jurisdiction

Q.9.d
Q.9.e
Is your state collecting attendance by
mode of instruction?
Does your state have a common definition of what constitutes a day of attendance?

Idaho

No †

Illinois

Yes ISBE only collects attendance on No Illinois statue can be found here:
in-person and remote.
https://www.ilga.gov/legislation/ilcs/documents/010500050K10-19.05.htm
Attendance codes can be found
at:
https://www.isbe.net/Documents/
Student-Attendance-V4.pdf

Indiana

No We use attendance codes to
No †
categorize a student's
instructional and non-instructional
time on a daily basis, as well as
the method of instruction.

Iowa

No †

No †

Kansas

No †

Yes Remote learning must approximate the learning experience that would have taken
place in the classroom had the student been able to physically attend on a full-time
basis and the student’s local teacher or teachers must make daily meaningful contact
by either a telephone call or interactive video conference call. Refer to Enrollment
Handbook and FAQs Limiting Remote Learning at
https://www.ksde.org/Agency/Fiscal-and-Administrative-Services/Fiscal-Auditing.
KIDS EOYA guidance (page 5) also defines attendance and membership:
https://kidsweb.ksde.org/LinkClick.aspx?fileticket=zCQMwMdTHBQ%3d&tabid=92&p
ortalid=0&mid=443

Kentucky

No †

Yes Please refer to the half day/whole day chart that outlines attendance credit on page 11
of Kentucky’s Pupil Attendance Manual
https://www.education.ky.gov/districts/enrol/Documents/2023-24 Pupil Attendance
Manual Final 2 21 24.pdf

Louisiana

No †

Yes Students attending between 25%-50% of the day get half a day of
absence/attendance. Students attending more than 50% of the day who do not have
any days absent reported get credit for a full day of attendance. Students attending
less than 25% of a school day would have a whole day of absences reported and get
no credit for attending that day.

Maine

No †

No †

Maryland

No †

Yes Days Attending: Aggregate number of days the student was in attendance during the
current school year, to the nearest half-day. If the student has multiple records, there
must be an attendance item for each period of the time a student was enrolled in a
school. For students with multiple records, aggregate days attending and absent
cannot be greater than the number of the school days was open.

See notes at end of exhibit.

Yes A school day for grades one through twelve may be counted as a “day in session” when
the school is in session and students are under the guidance and direction of teachers in
the teaching process for not less than four hours or its equivalent of instruction per day.
Lunch periods, breaks, passing time and recess will not be included in the four hours. For
kindergarten, each session will be at least two and one-half hours per day. A half-day in
session occurs when the students in grades one through twelve are under the guidance
and direction of teachers in the teaching process for a minimum of two and one-half hours
or its equivalent of instruction or the teachers are involved in staff development activities for
not less than two and one-half hours. Students attending less than a half-day in session
may have their hours aggregated by week for reporting purposes. For grades one through
twelve, not more than twenty-two hours may be utilized for teacher in-service activities,
based on the district approved calendar. In the event a school district chooses to utilize full
days instead of half-days, the attendance reported for these full days will be the average of
the attendance for the other days of that same week. A day of attendance for a
kindergarten pupil is one in which a pupil is under the direction and guidance of a teacher
while school is in session or under homebound instruction. A homebound student is one
who is unable to attend school for at least ten consecutive days due to illness, accident, or
an unusual disabling condition. Attendance will be reported in half-day increments.
Particularly, enrollment figures are not to be used for the beginning nor closing weeks of
school. A day of attendance for grandes one through twelve is one in which a pupil is under
the guidance and direction of a teacher or other authorized school district personnel while
school is in session or is a homebound student under the instruction of a teacher employed
by the district in which the pupil resides, with the exception as stated in “day in session”
above. A homebound student is one who is unable to attend school for at least ten
consecutive days due to illness, accident or an unusual disabling condition. Attendance will
be reported in full or half-days.

F-24

Appendix F – Fiscal Data Plan Responses
Exhibit F-11.

State or jurisdiction

Fiscal Data Plan responses to questions 9.d and 9.e, by state or jurisdiction: Fiscal year 2023—Continued
Q.9.d
Q.9.e
Is your state collecting attendance by
mode of instruction?
Does your state have a common definition of what constitutes a day of attendance?

Massachusetts

Yes Yes, in Michigan’s student data Yes From the SIMS Data Handbook: "A student must be at school, or at a school related
collection (SIMS), the state
activity (e.g., field trip) or receiving academic instruction for at least half of the school
collects days in attendance
day to be counted as present." (page 24) Source:
separately for in-person and
https://www.doe.mass.edu/infoservices/data/sims/sims-datahandbook.docx
remote. The state does not ask
LEAs to distinguish between
synchronous and asynchronous.

Michigan

No †

Yes "Average Daily Attendance" as defined in state statute is not determined based on
specific days, hours, etc. It is made up of a simple calculation of 92% of the single Fall
FTE student count.

Minnesota

No †

No †

Mississippi

No †

Yes See MS Code Section 37-151-5

Missouri

No †

No †

Montana

No †

No †

Nebraska

Yes LEAs submit calendar data to our Yes
statewide data system where
instructional time and mode is
collected by date for the school
year. Students' daily absences
are tracked and matched with this
calendar data.

Nevada

No †

Yes 2/3 of the daily minimums.

New Hampshire

No †

Yes "Attendance" means the full time participation in a program of instruction under the
direction of a teacher employed by the school district. Educationally disabled home
educated pupils educated at school district expense under the direction of a teacher
employed by the school.

New Jersey

No †

Yes "A student enrolled in a school shall be recorded in the school register as present if
the student participates in instruction or instruction-related activities for at least half a
day in session whether the student is physically on school grounds, at an approved
off-grounds location, or in a virtual or remote instruction setting, pursuant to N.J.A.C.
6A: 32-13."

New Mexico

No †

No †

New York

No †

Yes See https://stateaid.nysed.gov/attendance/htm_docs/FAQ_Attendance.html for details
about how daily attendance is determined.

North Carolina

Yes Attendance was collected for in- Yes To be considered in attendance, a student must be present on-site for the school day
person and remote students.
or at a place other than on-site with the approval of the appropriate school official for
the purpose of attending an authorized school activity. A student is considered
present for the purposes of daily attendance during a remote instruction day:

Students shall be counted in attendance when they are present on days when school
is in session. A student shall be counted present only when he or she is actually at the
school or is present at a school-sponsored activity which is supervised by a member
or members of the school staff. This may include authorized independent study, workstudy programs, field trips, athletic contests, music festivals, student conventions,
instruction for homebound students, or similar activities when officially authorized
under local school board policies. It does not include "making up" schoolwork at home
or activities supervised or sponsored by private individuals or group.

1. If a student completes their assignments for each remote instruction day, either
online or offline; and/or
2. If a student has a daily check-in, a two-way communication, with the appropriate
teacher(s) a. In grade K-5, homeroom teacher b. All other grade levels, each course
teacher as scheduled.
Except as noted above, a student must be present at least one-half of the school's
instructional day to be recorded present for that day
North Dakota

No †

Yes ADA for in person learning is the NCES definition. Districts that offer remote learning
track attendance using progress on an academic pacing guide developed by each
district.

Ohio

No †

No †

Oklahoma

Yes Oklahoma does collect
Yes
attendance information but not by
mode of instruction. However the
process by with attendance is
taken at the local level is different
based on mode of instruction.
See notes at end of exhibit.

For students that attend in-person their physical attendance is required. For students
attending virtually the school
district must have an attendance policy that is equal to or more than that of the virtual
charter board attendance policy.

F-25

Appendix F – Fiscal Data Plan Responses
Exhibit F-11.

State or jurisdiction

Fiscal Data Plan responses to questions 9.d and 9.e, by state or jurisdiction: Fiscal year 2023—Continued
Q.9.d
Q.9.e
Is your state collecting attendance by
mode of instruction?
Does your state have a common definition of what constitutes a day of attendance?

Oregon

Yes It is assumed instruction is
delivered in-person unless the
LEA reports the instruction as
virtual in the data collections.

Yes Yes, Session days include prescheduled weekdays during which the majority of
students within the same school/grade level are scheduled to be present under the
guidance and direction of appropriately licensed instructional staff, and there is an
expectation that the majority of students within the school/grade level would be in
attendance.

Pennsylvania

No †

No †

Rhode Island

No †

No †

South Carolina

Yes South Carolina uses a Student
Yes
Information System called
PowerSchool, which is a webbased student information system
platform to collect attendance by
mode of instruction.

South Dakota

No †

Tennessee

Yes Each student is entered into their Yes must meet or exceed the state minimum of 6.5 hours per day
attendance tracking system with
various codes. Distance Learning,
Present for Attendance are the
two related to the mode of
instruction when present

Texas

Yes Each day, students are marked Yes
in-person present, remote
asynchronous present, remote
synchronous present, or absent.
This data is collected locally each
day and submitted to TEA at the
end of the school year in six-week
blocks on a student-by-student
basis.

Utah

No †

No †

Vermont

No †

Yes attends half-day or more

Virginia

No †

No †

Washington

No †

Yes School Districts are required to take daily attendance for each student enrolled on any
day when there is planned instructional activities.

West Virginia

No †

Yes Policy 4110 state, in part, the definition of attendance as follows. Attendance reported
and aggregated to the nearest half day according to the following definitions - Full-day
attendance - being present at least 0.74 of the school day. Half-day attendance being present at least 0.50 of the school day.

Wisconsin

No †

Yes Direct instruction must have been provided to count the day as a day of attendance

Wyoming

Yes Automated WINDS system
connects to student information
systems and learning
management systems.

Yes In Chapter 22 School Schedules: Pupil-Teacher Contact Time. Pupil-teacher contact
time means time reflected in a school schedule for on- or off-site instruction and
educational activities that students are required to attend, for which attendance is
taken for membership calculation purposes, and that includes instruction available
from a certified teacher. Educational activities include online learning management
system or platform logged activity, submissions, or tracking.

200 minutes of daily instruction constitutes a day of attendance. (SBE 43-172
I.B.2.c.A pupil shall maintain membership in a minimum of 200 minutes of daily
instruction or its equivalency for an annual accumulation of 36,000 minutes.) In
addition, South Carolina collects attendance data in accordance with the Office of Civil
Rights' guidance for Chronic Absenteeism.

No †

If a student is present at the official attendance time (in-person or remote
synchronous) or engages asynchronously using an approved method (remote
asynchronous), they are counted present for that entire day for funding purposes. In
order to receive full-day funding, a student must be scheduled for at least four hours
of instruction each day. In order to receive half-day funding, a student must be
scheduled for at least two hours of instructional each day.

Other jurisdictions
American Samoa Yes Attendance is noted in the
Yes The student is physically present at the beginning of the school day until the end of
classroom when the students are
school.
physically present.
Guam

No †

Commonwealth of
the Northern
Mariana Islands No †
Puerto Rico

Yes Guam Education Board Policy number B-411
No †

Yes At first absence code were used Yes A student is absent if no present in three or more periods.
to identify students who were
present.

U.S. Virgin Islands No †
Yes Student should attend more than 50% of classes enrolled for the day.
† 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 2023, Provisional File Version 1a.

F-26

Appendix F – Fiscal Data Plan Responses
Exhibit F-12.

Fiscal Data Plan responses to questions 11 through 11.a, by state or jurisdiction: Fiscal year 2023
Q.11

Q.11.a
If you make school-level financial data available on your
website please provide the url

State or jurisdiction

Does your state currently maintain school-level finance data?

Alabama

Yes, however the state only has the data for some schools.

https://reportcard.alsde.edu/OverallScorePage.aspx?ReportY
ear=2023&SystemCode=000&SchoolCode=0000

Alaska

No, the state does not maintain school-level finance data.

†

Arizona

Yes, for all public schools in the state (including charter schools). https://budgetsystem.azed.gov/reports/submissionstatusview

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://www.cde.state.co.us/schoolview/financialtransparency/
homepage

Connecticut

Yes, for all public schools in the state (including charter schools). https://public-edsight.ct.gov/?language=en_US

Delaware

Yes, for all public schools in the state (including charter schools). https://reportcard.doe.k12.de.us/index/html

District of Columbia

Yes, for all public schools in the state (including charter schools). https://schoolreportcard.dc.gov/home

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). https://georgiainsights.gadoe.org/Dashboards/Pages/DistrictFinancial-Information.aspx

Hawaii

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" drop down menu across the top, then
"Finance" within the drop down menu)

Illinois

No, the state does not maintain school-level finance data.

Indiana

Yes, for all public schools in the state (including charter schools). https://www.in.gov/doe/it/data-center-and-reports/ and
https://eddata.doe.in.gov/PublicHome

Iowa

Yes, for all public schools in the state (including charter schools). https://www.iaschoolperformance.gov/ECP/Home/Index when
available.

Kansas

Yes, for all public schools in the state (including charter schools).1 Kansas Report Card:
https://ksreportcard.ksde.org/essa_expend.aspx?org_no=Stat
e&rptType=3
ESSA Building Expenditures Report User Guide:
https://www.ksde.org/Agency/Fiscal-and-AdministrativeServices/School-Finance/Guidelines-and-Manuals

Kentucky

No, the state does not maintain school-level finance data.

Louisiana

Yes, for all public schools in the state (including charter schools). https://louisianaschools.com/

Maine

Yes, for all public schools in the state (including charter schools). https://www.maine.gov/doe/dashboard

Maryland

No, the state does not maintain school-level finance data.

Massachusetts

Yes, for all public schools in the state (including charter schools). https://reportcards.doe.mass.edu/

Michigan

Yes, for all public schools in the state (including charter schools). District- and school-level expenditure data files:
https://www.mischooldata.org/financial-data-files/

†

†

†

†

School-level per-pupil expenditure data as required by ESSA:
https://www.mischooldata.org/school-level-expenditure-report/
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

Yes, for all public schools in the state (including charter schools). https://opi.mt.gov/Leadership/Finance-Grants/SchoolFinance/School-Finance-Accounting#10517311753-trusteefinancial-summary

Nebraska

Yes, for all public schools in the state (including charter schools). https://nep.education.ne.gov/

Nevada

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-12.

Fiscal Data Plan responses to questions 11 through 11.a, by state or jurisdiction: Fiscal year 2023—
Continued
Q.11

Q.11.a
If you make school-level financial data available on your
website please provide the url

State or jurisdiction

Does your state currently maintain school-level finance data?

New Hampshire

Yes, however the state only has the data for some schools.

New Jersey

Yes, for all public schools in the state (including charter schools). https://rc.doe.state.nj.us/

New Mexico

Yes, however the state only has the data for some schools.

New York

Yes, for all public schools in the state (including charter schools). http://www.nysed.gov/essa/financial-transparency

North Carolina

Yes, for all public schools in the state (including charter schools). NC does not publish expenditure reports at school level.

North Dakota

Yes, for all public schools in the state (including charter schools). https://insights.nd.gov/

Ohio

Yes, for all public schools in the state (including charter schools). https://reports.education.ohio.gov/overview
Navigate to Public Data-Financial-Expenditures Detail School

Oklahoma

Yes, for all public schools in the state (including charter schools). †

Oregon

Yes, for all public schools in the state (including charter schools). https://www.oregon.gov/ode/schools-anddistricts/grants/Pages/School-Finance/School-FinanceAccountability-and-Transparency.aspx

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/
https://datacenter.ride.ri.gov/Home/FileDetail?fileid=1056

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.

Tennessee

Yes, for all public schools in the state (including charter schools). https://reportcard.tnedu.gov/

Texas

Yes, for all public schools in the state (including charter schools). †

Utah

Yes, for all public schools in the state (including charter schools). https://utahschoolgrades.schools.utah.gov

Vermont

Yes, for all public schools in the state (including charter schools). †

Virginia

Yes, for all public schools in the state except charter schools.

Washington

Yes, for all public schools in the state (including charter schools). https://washingtonstatereportcard.ospi.k12.wa.us/

West Virginia

Yes, for all public schools in the state (including charter schools). https://wveis.k12.wv.us/essa/dashboard.html

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/

https://dashboard.nh.gov/t/DOE/views/iReport/FrontPage?%3
Aembed=y&%3Aiid=1&%3AisGuestRedirectFromVizportal=y
&%3Atabs=no&%3Atoolbar=no
https://webnew.ped.state.nm.us/open-books-publiceducation-financial-transparency-portal/

†

†

https://schoolquality.virginia.gov/

https://wisedash.dpi.wi.gov

Other jurisdictions
American Samoa

No, the state does not maintain school-level finance data.

†

Guam

Yes, for all public schools in the state except charter schools.

https://www.gdoe.net/District/Department/8-ResearchPlanning-and-Evaluation

Commonwealth of
the Northern
Mariana Islands No, the state does not maintain school-level finance data.
Puerto Rico

†

Yes, for all public schools in the state (including charter schools). https://perfilescolar.dde.pr/

U.S. Virgin Islands Yes, for all public schools in the state except charter schools.

†

— Not available.
† Not applicable.
1
Kansas collects very limited data to meet the ESSA requirements, as posted on the Kansas Report Card. Refer to menu across the top, then click
ESSA for a pull-down menu for ESSA expenditures. Districts/buildings only report total Current Expenditures and Total Federal Current Expenditures.
State/Local Current Expenditures are calculated within the web application.
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public Education Financial
Survey (NPEFS)," fiscal year 2023, Provisional File Version 1a.

F-28

Appendix F – Fiscal Data Plan Responses
Exhibit F-13.

Fiscal Data Plan responses to questions 11.b through 11.c, by state or jurisdiction: Fiscal year 2023
Q.11.b
If your state currently tracks
expenditures at the schoollevel, please indicate the types
of expenditures collected.

Q.11.c
If your state currently tracks personnel expenditures at the school-level, please
indicate the types of expenditures collected:

State or jurisdiction

Personnel
expenditures

Non-personnel
expenditures

Instructional
staff

Instructional
aides

Teachers
salaries

Support
services
staff

School
administration
staff

Other schoollevel personnel

Alabama

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Alaska

†

†

†

†

†

†

†

†

Arizona

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Arkansas

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

California

†

†

†

†

†

†

†

†

Colorado

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Connecticut

Yes

Yes

Yes

No

Yes

Yes

Yes

Yes

Delaware

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

District of Columbia

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Florida

Yes

Yes

Yes

No

No

No

No

No

Georgia

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Hawaii

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Idaho

Yes

Yes

Yes

No

No

Yes

Yes

No

Illinois

†

†

†

†

†

†

†

†

Indiana

Yes

Yes

No

No

No

No

No

No

Iowa

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Kansas

No

No

No

No

No

No

No

No

Kentucky

†

†

†

†

†

†

†

†

Louisiana

Yes

No

Yes

Yes

Yes

Yes

Yes

Yes

Maine

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Maryland

†

†

†

†

†

†

†

†

Massachusetts

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Michigan

Yes

Yes

Yes

Yes

Yes

No

Yes

No

Minnesota

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Mississippi

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Missouri

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Montana

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Nebraska

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Nevada

†

†

†

†

†

†

†

†

New Hampshire

Yes

Yes

Yes

Yes

Yes

Yes

Yes

No

New Jersey

Yes

Yes

Yes

Yes

Yes

Yes

Yes

No

New Mexico

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

New York

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

North Carolina

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

North Dakota

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Ohio

Yes

Yes

Yes

No

Yes

Yes

Yes

Yes

Oklahoma

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Oregon

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

See notes at end of exhibit.

F-29

Appendix F – Fiscal Data Plan Responses
Exhibit F-13.

Fiscal Data Plan responses to questions 11.b through 11.c, by state or jurisdiction: Fiscal year 2023—
Continued
Q.11.b
If your state currently tracks
expenditures at the schoollevel, please indicate the types
of expenditures collected.

Q.11.c
If your state currently tracks personnel expenditures at the school-level, please
indicate the types of expenditures collected:

State or jurisdiction

Personnel
expenditures

Non-personnel
expenditures

Instructional
staff

Instructional
aides

Teachers
salaries

Support
services
staff

School
administration
staff

Other schoollevel personnel

Pennsylvania

†

†

†

†

†

†

†

†

Rhode Island

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

South Carolina

Yes

Yes

Yes

Yes

Yes

Yes

No

Yes

South Dakota

†

†

†

†

†

†

†

†

Tennessee

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Texas

Yes

Yes

Yes

Yes

Yes

Yes

Yes

No

Utah

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Vermont

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Virginia

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Washington

Yes

No

Yes

Yes

Yes

Yes

Yes

Yes

West Virginia

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Wisconsin

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Wyoming

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

American Samoa

†

†

†

†

†

†

†

†

Guam

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Commonwealth of the
Northern Mariana Islands

†

†

†

†

†

†

†

†

Puerto Rico

Yes

Yes

Yes

Yes

No

Yes

Yes

Yes

U.S. Virgin Islands

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Other jurisdictions

† 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 2023, Provisional File Version 1a.

F-30

Appendix F – Fiscal Data Plan Responses
Exhibit F-14.

Fiscal Data Plan responses to questions 11.d through 11.e, by state or jurisdiction: Fiscal year 2023

State or jurisdiction

Q.11.d
If your state currently tracks nonpersonnel expenditures at the school-level, please
indicate the types of expenditures collected.
Tech. related
Improvement of
supplies &
Tech.
Text-books instruction, such Library &
purchased
related
Tech.
& periodas professional
media
services
hardware software icals
development
services

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?

Alabama

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Alaska

†

†

†

†

†

†

No

Arizona

Yes

Yes

Yes

Yes

Yes

Yes

No

Arkansas

Yes

Yes

Yes

Yes

Yes

Yes

Yes

California

†

†

†

†

†

†

No

Colorado

No

No

No

Yes

Yes

No

Yes

Connecticut

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Delaware

Yes

Yes

Yes

No

No

No

Yes

District of Columbia

No

No

No

Yes

Yes

Yes

Yes

Florida

No

No

No

No

Yes

Yes

Yes

Georgia

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Hawaii

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Idaho

Yes

No

No

No

Yes

Yes

Yes

Illinois

†

†

†

†

†

†

No

Indiana

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Iowa

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Kansas

No

No

No

No

No

No

No

Kentucky

†

†

†

†

†

†

No

Louisiana

No

No

No

No

No

No

No

Maine

Yes

Yes

Yes

Yes

No

Yes

Yes

Maryland

†

†

†

†

†

†

No

Massachusetts

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Michigan

No

No

No

Yes

No

No

Yes

Minnesota

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Mississippi

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Missouri

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Montana

Yes

Yes

Yes

Yes

Yes

Yes

No

Nebraska

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Nevada

†

†

†

†

†

†

No

New Hampshire

No

No

No

Yes

No

No

No

New Jersey

No

No

No

Yes

Yes

No

No

New Mexico

Yes

No

No

Yes

Yes

Yes

Yes

New York

Yes

Yes

Yes

Yes

Yes

Yes

No

North Carolina

Yes

Yes

Yes

Yes

Yes

Yes

Yes

North Dakota

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Ohio

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Oklahoma

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Oregon

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Pennsylvania

†

†

†

†

†

†

No

Rhode Island
See notes at end of exhibit.

Yes

Yes

Yes

Yes

Yes

Yes

Yes

F-31

Q.11.e

Appendix F – Fiscal Data Plan Responses
Exhibit F-14.

Fiscal Data Plan responses to questions 11.d through 11.e, by state or jurisdiction: Fiscal year 2023—
Continued
Q.11.d
If your state currently tracks nonpersonnel expenditures at the school-level, please
indicate the types of expenditures collected.

Q.11.e

State or jurisdiction

Tech. related
supplies &
purchased
services

Tech.
related
Tech.
hardware software

Text-books
& periodicals

Improvement of
instruction, such
as professional
development

Library &
media
services

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?

South Carolina

Yes

Yes

Yes

Yes

Yes

Yes

No

South Dakota

†

†

†

†

†

†

No

Tennessee

Yes

Yes

Yes

Yes

Yes

Yes

No

Texas

No

No

No

Yes

Yes

Yes

No

Utah

Yes

Yes

Yes

Yes

Yes

Yes

No

Vermont

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Virginia

Yes

Yes

Yes

No

No

No

Yes

Washington

Yes

Yes

Yes

Yes

Yes

Yes

Yes

West Virginia

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Wisconsin

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Wyoming

Yes

Yes

Yes

Yes

Yes

Yes

Yes

American Samoa

†

†

†

†

†

†

No

Guam

Yes

Yes

Yes

Yes

Yes

Yes

Yes

†

†

†

†

†

No

Other jurisdictions

Commonwealth of the
†
Northern Mariana Islands
Puerto Rico

Yes

Yes

Yes

Yes

Yes

Yes

Yes

U.S. Virgin Islands

Yes

Yes

Yes

No

Yes

No

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 2023, Provisional File Version 1a.

F-32

Appendix F – Fiscal Data Plan Responses
Exhibit F-15.

Fiscal Data Plan responses to questions 12 through 12.b, by state or jurisdiction: Fiscal year 2023
Q.12

Q.12.a
If yes, are finance data for these virtual schools
included in your state’s NPEFS and F-33 data
submissions?

Q.12.b

Included
in 2023
F-33

Amounts are
reported only
in the fiscal
data plan, not
F-33 or
NPEFS

Not
included
in FY
2023
NPEFS
or F-33

What type of LEA are the finance data for
virtual schools reported as?
Reported as
Functiontuition payments
alized and
Functionalized or purchased
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

Yes

No

No

No

Yes

Yes

Yes

Yes

Yes

No

No

No

Yes

No

Yes

Yes

Yes

No

No

Yes

No

No

Arkansas

Yes

Yes

Yes

No

No

No

No

Yes

California

Yes

Yes

No

No

No

No

Yes

No

Colorado

Yes

Yes

Yes

No

No

No

Yes

Yes

Connecticut

No

†

†

†

†

†

†

†

Delaware

No

†

†

†

†

†

†

†

District of Columbia

No

†

†

†

†

†

†

†

Florida

Yes

Yes

Yes

No

No

No

Yes

No

Georgia

Yes

Yes

Yes

No

No

Yes

Yes

Yes

Hawaii

No

†

†

†

†

†

†

†

Idaho

Yes

Yes

Yes

No

No

Yes

No

No

Illinois

Yes

Yes

Yes

No

No

No

Yes

No

Indiana

Yes

Yes

Yes

No

No

Yes

Yes

Yes

Iowa

Yes

Yes

Yes

No

No

No

No

Yes

Kansas

Yes

Yes

Yes

No

No

No

Yes

Yes

Kentucky

Yes

Yes

Yes

No

No

No

Yes

No

Louisiana

Yes

Yes

Yes

No

No

Yes

No

No

Maine

Yes

Yes

Yes

No

No

Yes

No

No

Maryland

Yes

Yes

Yes

No

No

No

Yes

No

Massachusetts

Yes

Yes

Yes

No

No

Yes

No

No

Michigan

Yes

Yes

Yes

No

No

Yes

No

No

Minnesota

Yes

Yes

Yes

No

No

Yes

No

No

Mississippi

No

†

†

†

†

†

†

†

Missouri

No

†

†

†

†

†

†

†

Montana

Yes

Yes

Yes

No

No

No

Yes

No

Nebraska

No

†

†

†

†

†

†

†

Nevada

Yes

Yes

Yes

No

No

Yes

No

No

New Hampshire

Yes

No

No

No

Yes

Yes

No

No

New Jersey

No

†

†

†

†

†

†

†

New Mexico

Yes

Yes

Yes

No

No

Yes

Yes

No

New York

No

†

†

†

†

†

†

†

North Carolina

Yes

Yes

Yes

No

No

Yes

No

No

North Dakota

Yes

Yes

Yes

No

No

No

Yes

No

Ohio

Yes

Yes

Yes

No

No

Yes

No

No

Oklahoma

Yes

Yes

Yes

No

No

Yes

No

No

State or jurisdiction

Does
your state
have
virtual
schools?

Included
in FY
2023
NPEFS

Alabama

Yes

Alaska
Arizona

See notes at end of exhibit.

F-33

Appendix F – Fiscal Data Plan Responses
Exhibit F-15.

Fiscal Data Plan responses to questions 12 through 12.b, by state or jurisdiction: Fiscal year 2023—
Continued
Q.12

Q.12.a
If yes, are finance data for these virtual schools
included in your state’s NPEFS and F-33 data
submissions?

Q.12.b

Included
in 2023
F-33

Amounts are
reported only
in the fiscal
data plan, not
F-33 or
NPEFS

Not
included
in FY
2023
NPEFS
or F-33

What type of LEA are the finance data for
virtual schools reported as?
Reported as
Functiontuition payments
alized and
Functionalized or purchased
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

Yes

No

No

No

Yes

No

Yes

Yes

No

No

Yes

No

No

No

†

†

†

†

†

†

†

Yes

Yes

Yes

No

No

No

Yes

No

South Dakota

Yes

Yes

Yes

No

No

No

Yes

Yes

Tennessee

Yes

Yes

Yes

No

No

No

Yes

No

Texas

Yes

Yes

Yes

No

No

No

No

Yes

Utah

Yes

Yes

Yes

No

No

Yes

No

No

Vermont

No

†

†

†

†

†

†

†

Virginia

Yes

Yes

Yes

No

No

No

Yes

No

Washington

Yes

Yes

Yes

No

No

No

Yes

No

West Virginia

Yes

Yes

Yes

No

No

Yes

Yes

Yes

Wisconsin

Yes

Yes

Yes

No

No

No

Yes

No

Wyoming

No

†

†

†

†

†

†

†

American Samoa

No

†

†

†

†

†

†

†

Guam

No

†

†

†

†

†

†

†

Commonwealth of the
Northern Mariana Islands

No

†

†

†

†

†

†

†

Puerto Rico

No

†

†

†

†

†

†

†

U.S. Virgin Islands

No

†

†

†

†

†

†

†

State or jurisdiction

Does
your state
have
virtual
schools?

Included
in FY
2023
NPEFS

Oregon

Yes

Pennsylvania

Yes

Rhode Island
South Carolina

Other jurisdictions

† 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 2023, Provisional File Version 1a.

F-34

Appendix F – Fiscal Data Plan Responses
Exhibit F-16.

Fiscal Data Plan responses to questions 13 through 13.a, by state or jurisdiction: Fiscal year 2023
Q.13

Q.13.a
If your state currently tracks revenues from private sources, please indicate where these
data are reported on NPEFS.

State or jurisdiction

Does your state
report revenues
from private sources?

Transportation fees from
Individuals (R1G)

Other Revenue from Local
Sources (R1L)

Other Sources of Revenues
(R5)

Alabama

Yes

No

Yes

Yes

Alaska

Yes

No

Yes

No

Arizona

Yes

Yes

Yes

Yes

Arkansas

Yes

Yes

Yes

Yes

California

Yes

Yes

Yes

No

Colorado

Yes

Yes

Yes

No

Connecticut

Yes

Yes

Yes

No

Delaware

Yes

No

Yes

No

District of Columbia

Yes

Yes

Yes

Yes

Florida

Yes

Yes

Yes

No

Georgia

Yes

No

Yes

Yes

Hawaii

Yes

Yes

Yes

No

Idaho

Yes

No

Yes

No

Illinois

Yes

Yes

Yes

Yes

Indiana

Yes

No

Yes

No

Iowa

Yes

Yes

Yes

Yes

Kansas

Yes

No

Yes

No

Kentucky

Yes

Yes

Yes

Yes

Louisiana

Yes

Yes

Yes

Yes

Maine

Yes

Yes

Yes

Yes

Maryland

Yes

Yes

Yes

Yes

Massachusetts

Yes

Yes

Yes

Yes

Michigan

Yes

No

Yes

No

Minnesota

Yes

No

Yes

No

Mississippi

Yes

No

No

Yes

Missouri

Yes

Yes

Yes

No

Montana

Yes

No

Yes

No

Nebraska

Yes

Yes

Yes

Yes

Nevada

No

†

†

†

New Hampshire

Yes

No

Yes

Yes

New Jersey

Yes

Yes

Yes

Yes

New Mexico

Yes

No

Yes

Yes

New York

Yes

No

No

Yes

North Carolina

Yes

No

Yes

Yes

North Dakota

Yes

Yes

Yes

No

Ohio

Yes

No

Yes

No

Oklahoma

Yes

Yes

Yes

Yes

Oregon

Yes

Yes

Yes

Yes

Pennsylvania

Yes

No

Yes

No

Rhode Island

Yes

No

Yes

Yes

See notes at end of exhibit.

F-35

Appendix F – Fiscal Data Plan Responses
Exhibit F-16.

Fiscal Data Plan responses to questions 13 through 13.a, by state or jurisdiction: Fiscal year 2023—
Continued
Q.13

Q.13.a
If your state currently tracks revenues from private sources, please indicate where these
data are reported on NPEFS.

State or jurisdiction

Does your state
report revenues
from private sources?

Transportation fees from
Individuals (R1G)

Other Revenue from Local
Sources (R1L)

Other Sources of Revenues
(R5)

South Carolina

Yes

Yes

No

Yes

South Dakota

Yes

No

Yes

No

Tennessee

No

†

†

†

Texas

Yes

No

Yes

No

Utah

Yes

No

Yes

No

Vermont

Yes

Yes

Yes

Yes

Virginia

Yes

Yes

Yes

Yes

Washington

Yes

No

No

Yes

West Virginia

Yes

Yes

Yes

No

Wisconsin

Yes

No

Yes

No

Wyoming

Yes

Yes

Yes

Yes

American Samoa

No

†

†

†

Guam

No

†

†

†

Commonwealth of the
Northern Mariana Islands

No

†

†

†

Puerto Rico

No

†

†

†

U.S. Virgin Islands

No

†

†

†

Other jurisdictions

† 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 2023, Provisional File Version 1a.

F-36

Appendix F – Fiscal Data Plan Responses
Exhibit F-17.

Fiscal Data Plan responses to question 13.b, by state or jurisdiction: Fiscal year 2023
Q.13.b
Please indicate which donors are included in your revenue reporting:

State or jurisdiction

Private
Foundations

Non-profit
Organizations

PTA/PTO
Organizations1

Campus
Booster Clubs

Private
Individuals

Alabama

Yes

Yes

Yes

Yes

Yes

Alaska

No

No

No

No

No

Arizona

Yes

Yes

Yes

Yes

Yes

Arkansas

Yes

Yes

Yes

Yes

Yes

California

Yes

Yes

Yes

Yes

Yes

Colorado

No

No

No

No

No

Connecticut

Yes

Yes

Yes

Yes

Yes

Delaware

No

No

No

No

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

Yes

Yes

Yes

Maine

No

No

Yes

Yes

No

Maryland

No

Yes

No

Yes

Yes

Massachusetts

No

No

No

No

No

Michigan

Yes

Yes

Yes

Yes

Yes

Minnesota

Yes

Yes

No

No

Yes

Mississippi

No

Yes

Yes

No

Yes

Missouri

Yes

Yes

Yes

Yes

Yes

Montana

No

No

No

No

No

Nebraska

Yes

Yes

Yes

Yes

Yes

Nevada

†

†

†

†

†

New Hampshire

Yes

Yes

Yes

Yes

Yes

New Jersey

No

No

No

No

No

New Mexico

Yes

Yes

Yes

Yes

Yes

New York

No

No

No

No

Yes

North Carolina

Yes

Yes

Yes

Yes

No

North Dakota

Yes

Yes

Yes

Yes

Yes

Ohio

Yes

No

No

No

Yes

Oklahoma

Yes

Yes

Yes

No

No

Oregon

No

No

No

No

No

Pennsylvania

Yes

Yes

Yes

Yes

Yes

Rhode Island

Yes

Yes

Yes

Yes

Yes

South Carolina

Yes

Yes

No

Yes

Yes

See notes at end of exhibit.

F-37

Appendix F – Fiscal Data Plan Responses
Exhibit F-17.

Fiscal Data Plan responses to question 13.b, by state or jurisdiction: Fiscal year 2023—Continued
Q.13.b
Please indicate which donors are included in your revenue reporting:

State or jurisdiction

Private
Foundations

Non-profit
Organizations

PTA/PTO
Organizations1

Campus
Booster Clubs

Private
Individuals

South Dakota

No

No

No

No

No

Tennessee

†

†

†

†

†

Texas

Yes

Yes

Yes

Yes

Yes

Utah

No

Yes

No

No

Yes

Vermont

Yes

No

No

No

No

Virginia

Yes

Yes

Yes

Yes

Yes

Washington

No

No

No

No

Yes

West Virginia

Yes

Yes

Yes

Yes

Yes

Wisconsin

Yes

Yes

Yes

Yes

Yes

Wyoming

Yes

Yes

Yes

Yes

Yes

American Samoa

†

†

†

†

†

Guam

†

†

†

†

†

Commonwealth of the
Northern Mariana Islands

†

†

†

†

†

Puerto Rico

†

†

†

†

†

U.S. Virgin Islands

†

†

†

†

†

Other jurisdictions

† 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 2023, Provisional File Version 1a.

F-38

Appendix F – Fiscal Data Plan Responses
Exhibit F-18.

Fiscal Data Plan responses to question 14, by state or jurisdiction: Fiscal year 2023
Q.14

State or jurisdiction

Please indicate which method of accounting school districts use when reporting revenues and expenditures

Alabama

Modified accrual

Alaska

Modified accrual

Arizona

Modified accrual

Arkansas

Modified accrual

California

A different method1

Colorado

Modified accrual

Connecticut

Modified accrual

Delaware

Modified accrual

District of Columbia

Modified accrual

Florida

Modified accrual

Georgia

Modified accrual

Hawaii

Cash basis

Idaho

Modified accrual

Illinois

Either a cash basis or modified accrual method of accounting

Indiana

Cash basis

Iowa

A different method2

Kansas

Cash basis

Kentucky

Modified accrual

Louisiana

Modified accrual

Maine

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

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

A different method3

New Mexico

Cash basis

New York

Either a cash basis or modified accrual method of accounting

North Carolina

Modified accrual

North Dakota

Either a cash basis or modified accrual method of accounting

Ohio

Cash basis

Oklahoma

Either a cash basis or modified accrual method of accounting

Oregon

Either a cash basis or modified accrual method of accounting

Pennsylvania

Modified accrual

Rhode Island

Modified accrual

South Carolina

Modified accrual

South Dakota

A different method4

See notes at end of table.

F-39

Appendix F – Fiscal Data Plan Responses
Exhibit F-18.

Fiscal Data Plan responses to question 14, by state or jurisdiction: Fiscal year 2023—Continued
Q.14

State or jurisdiction

Please indicate which method of accounting school districts use when reporting revenues and expenditures

Tennessee

Modified accrual

Texas

Modified accrual

Utah

Modified accrual

Vermont

Either a cash basis or modified accrual method of accounting

Virginia

Modified accrual

Washington

Either a cash basis or modified accrual method of accounting

West Virginia

Modified accrual

Wisconsin

Modified accrual

Wyoming

Cash basis

Other jurisdictions
American Samoa

Modified accrual

Guam

Modified accrual

Commonwealth of the
Northern Mariana Islands

Cash basis

Puerto Rico

Cash basis

U.S. Virgin Islands

Either a cash basis or modified accrual method of accounting

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
Modified Accrual Method Adjusted for certain state revenue payments.
4
Modified accrual for governmental funds. Full accrual for enterprise funds.
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public Education Financial
Survey (NPEFS)," fiscal year 2023, Provisional File Version 1a.
1

F-40

Appendix F – Fiscal Data Plan Responses
Exhibit F-19.

Fiscal Data Plan responses to question 15, by state or jurisdiction: Fiscal year 2023
Q.15
Please indicate which funding sources are included in the COVID-19 Federal Assistance Funds expenditures reported in Section 8 of the NPEFS.

State or jurisdiction

Elementary
and
Secondary
School
Emergency
Relief
(ESSER I)
Fund1

Elementary
and
Secondary
School
Emergency
Relief
(ESSER II)
Fund2

Elementary
and
Secondary
School
Emergency
Relief (ARP
ESSER)
Fund3

Governor’s
Emergency
Education
Relief
(GEER II)
Fund2

Education
Stabilization Fund
– Reimagine
Workforce
Preparation
(ESF-RWP)
Discretionary
Grant1

Coronavirus
State and
Coronavirus Local Fiscal
Relief Fund Recovery
(CRF)1, 2
Funds3

Education
Stabilization
Fund and
ARP to the
Outlying
Areas-State
Educational
Agency1, 2, 3

Governor’s
Emergency
Education
Relief
(GEER I)
Fund1

Education
Stabilization
Fund to the
Outlying
AreasGovernors1, 2 Other

We are not able to
report any
expenditures from
COVID-19 Federal
Assistance Funds
in Section 8 of the
NPEFS.

Alabama

Yes

Yes

Yes

Yes

Yes

No

Yes

No

†

†

No

No

Alaska

Yes

Yes

Arizona

Yes

Yes

Yes

Yes

Yes

Yes

Yes

No

Yes

Yes

†

†

No

No

Yes

No

Yes

No

†

†

No

Arkansas

Yes

Yes

Yes

No

Yes

No

No

No

No

†

†

Yes4

California

Yes

Yes

No

Yes

Yes

Yes

No

Yes

No

†

†

Yes5

No

Colorado

Yes

Connecticut

Yes

Yes

Yes

Yes

Yes

No

Yes

Yes

†

†

Yes

No

Yes

Yes

No

Yes

No

No

Yes

†

†

No

Delaware

No

Yes

Yes

Yes

Yes

No

No

No

Yes

†

†

No

No

District of Columbia

Yes

Yes

Yes

No

No

No

No

Yes

†

†

No

No

Florida

Yes

Yes

Yes

No

No

No

Yes

No

†

†

No

No

Georgia

Yes

Yes

Yes

Yes

Yes

No

Yes

No

†

†

No

No

Hawaii

Yes

Yes

Yes

Yes

Yes

No

No

Yes

†

†

No

No

Idaho

Yes

Yes

Yes

No

No

No

No

No

†

†

No

No

Illinois

Yes

Yes

Yes

Yes

Yes

No

No

Yes

†

†

No

No

Indiana

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

†

†

No

Iowa

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

†

†

Yes

Kansas

Yes

Yes

Yes

No

No

No

No

No

†

†

No

No

Kentucky

Yes

Yes

Yes

Yes

Yes

No

Yes

Yes

†

†

No

No

Louisiana

Yes

Yes

Yes

No

No

No

No

No

†

†

No

No

Maine

Yes

Yes

Yes

Yes

No

No

Yes

Yes

†

†

No

No

Maryland

Yes

Yes

Yes

Yes

Yes

No

Yes

Yes

†

†

No

No

Massachusetts

Yes

Yes

Yes

No

Yes

No

Yes

No

†

†

No

No

Michigan

Yes

Yes

Yes

Yes

Yes

No

Yes

Yes

†

†

No

No

Minnesota

Yes

Yes

Yes

Yes

Yes

No

Yes

Yes

†

†

No

No

Mississippi

Yes

Yes

Yes

Yes

No

No

Yes

No

†

†

No

No

Missouri

Yes

Yes

Yes

Yes

Yes

No

Yes

No

†

†

No

No

Montana

Yes

Yes

Yes

No

No

No

No

No

†

†

No

No

See notes at end of exhibit.

F-41

6

No
7

No

Appendix F – Fiscal Data Plan Responses
Exhibit F-19.

Fiscal Data Plan responses to question 15, by state or jurisdiction: Fiscal year 2023—Continued
Q.15
Please indicate which funding sources are included in the Coronavirus Aid, Relief, and Economic Security (CARES) Act expenditures reported in Section 8 of the NPEFS.

State or jurisdiction

Elementary
and
Secondary
School
Emergency
Relief
(ESSER I)
Fund1

Elementary
and
Secondary
School
Emergency
Relief
(ESSER II)
Fund2

Elementary
and
Secondary
School
Emergency
Relief (ARP
ESSER)
Fund3

Governor’s
Emergency
Education
Relief
(GEER II)
Fund2

Education
Stabilization Fund
– Reimagine
Workforce
Preparation
(ESF-RWP)
Discretionary
Grant1

Coronavirus
State and
Coronavirus Local Fiscal
Relief Fund Recovery
(CRF)1, 2
Funds3

Education
Stabilization
Fund and
ARP to the
Outlying
Areas-State
Educational
Agency1, 2, 3

Governor’s
Emergency
Education
Relief
(GEER I)
Fund1

Education
Stabilization
Fund to the
Outlying
AreasGovernors1, 2 Other

We are not able to
report any
expenditures from
COVID-19 Federal
Assistance Funds
in Section 8 of the
NPEFS.

Nebraska

Yes

Yes

Yes

No

No

No

No

No

†

†

No

No

Nevada

Yes

Yes

New Hampshire

Yes

Yes

Yes

Yes

Yes

No

Yes

No

No

No

†

†

No

No

No

No

No

No

†

†

No

New Jersey

Yes

Yes

Yes

No

No

No

No

Yes

Yes

†

†

No

New Mexico

Yes

Yes

No

Yes

Yes

No

No

No

Yes

†

†

No

No

New York

No

No

No

No

No

No

No

No

†

†

No

Yes8

North Carolina
North Dakota

Yes

Yes

Yes

Yes

No

No

Yes

Yes

†

†

No

No

No

No

No

No

No

No

No

No

†

†

No

Yes9

Ohio

Yes

Yes

No

Yes

Yes

No

Yes

No

†

†

No

No

Oklahoma

Yes

Yes

Yes

Yes

Yes

No

Yes

Yes

†

†

No

No

Oregon

Yes

Yes

Yes

Yes

Yes

No

No

No

†

†

No

Pennsylvania

No

No

No

No

No

No

No

No

†

†

Yes

Rhode Island

Yes

Yes

Yes

No

No

Yes

Yes

Yes

†

†

No

No

South Carolina

Yes

Yes

No

Yes

No

No

Yes

No

†

†

No

No

South Dakota

Yes

Yes

Yes

No

No

No

No

No

†

†

No

No

Tennessee

Yes

Yes

Yes

Yes

Yes

No

Yes

Yes

†

†

No

No

Texas

Yes

Yes

Yes

No

No

No

Yes

No

†

†

Yes11 No

Utah

Yes

Yes

Yes

Yes

Yes

No

Yes

No

†

†

No

No

Vermont

Yes

Yes

Yes

Yes

Yes

No

Yes

Yes

†

†

No

No

Virginia

Yes

Yes

Yes

Yes

Yes

No

No

Yes

†

†

No

No

Washington

Yes

Yes

Yes

No

No

No

Yes

Yes

†

†

No

No

West Virginia

Yes

Yes

Yes

Yes

Yes

No

Yes

No

†

†

No

No

Wisconsin

Yes

Yes

Yes

Yes

No

No

Yes

No

†

†

No

No

Wyoming

Yes

Yes

Yes

Yes

Yes

No

Yes

Yes

†

†

No

No

American Samoa

†

†

†

†

†

No

No

No

Yes

No

No

No

Guam

†

†

†

†

†

No

No

No

Yes

Yes

No

No

Other jurisdictions

No
10

No

No

See notes at end of exhibit.

F-42

Appendix F – Fiscal Data Plan Responses
Exhibit F-19.

Fiscal Data Plan responses to question 15, by state or jurisdiction: Fiscal year 2023—Continued
Q.15
Please indicate which funding sources are included in the Coronavirus Aid, Relief, and Economic Security (CARES) Act expenditures reported in Section 8 of the NPEFS.
Elementary
and
Secondary
School
Emergency
Relief
(ESSER II)
Fund2

Elementary
and
Secondary
School
Emergency
Relief (ARP
ESSER)
Fund3

Governor’s
Emergency
Education
Relief
(GEER I)
Fund1

Commonwealth of
the Northern
Mariana Islands †

†

†

Puerto Rico

Yes

Yes

State or jurisdiction

Elementary
and
Secondary
School
Emergency
Relief
(ESSER I)
Fund1

Yes

Governor’s
Emergency
Education
Relief
(GEER II)
Fund2

Education
Stabilization Fund
– Reimagine
Workforce
Preparation
(ESF-RWP)
Discretionary
Grant1

Coronavirus
State and
Coronavirus Local Fiscal
Relief Fund Recovery
(CRF)1, 2
Funds3

Education
Stabilization
Fund and
ARP to the
Outlying
Areas-State
Educational
Agency1, 2, 3

Education
Stabilization
Fund to the
Outlying
AreasGovernors1, 2 Other

We are not able to
report any
expenditures from
COVID-19 Federal
Assistance Funds
in Section 8 of the
NPEFS.

†

†

Yes

Yes

No

No

Yes

No

No

No

No

No

Yes

No

No

No

Yes12 No

U.S. Virgin Islands †
†
†
†
†
No
No
No
Yes
Yes
No
No
† Not applicable.
1
Funds authorized under the Coronavirus Aid Relief, and Economic Security (CARES) Act of 2020.
2
Funds authorized under the Coronavirus Response and Relief Supplemental Appropriations Act of 2021 (CRRSA).
3
Funds authorized under the American Rescue Plan (ARP) Act of 2021.
4
Expenditures for Arkansas include CARES Act Funds. CFDA # 32.009; Stabilization and Sustainability Grants (ARPA), CFDA # 93.575 Cares Act Funds. CFDA # 93.558 IDEA Title VI-B American
Rescue Plan (ARP) Special Education School Age Funding. CFDA # 84.027X IDEA Title VI-B American Rescue Plan (ARP) Special Education Early Childhood Funding. CFDA # 84.173X American
Rescue Plan Act (ARPA I and II) – Homeless Children and Youth (ARPA-HCY II). CFDA# 84.425W Comprehensive School Health, COVID 19 Supplemental Funding. (Includes Social Emotional Learning
(SEL) Grant.) CFDA # 93.981 Head Start, 3-5 years old. COVID-19 funds (CAN G060900) CFDA # 93.600 Epidemiology and Laboratory Capacity (ELC) Reopening of School for COVID Supplies. CFDA #
93.323 American Rescue Plan (ARP). Arkansas Teacher Residency Model Implementation (ATRPL). CFDA # 84.425I ARPA Community Based Child Abuse Prevention CBCAP. CFDA # 93.590.
5
California American Rescue Plan (ARP) Act Coronavirus State and Local Fiscal Recovery Funds (SLFRF) were not allocated through the California Department of Education (CDE) therefore no specific
code was developed for it. Without the specific code, CDE could not accurately track the ARP Act Coronavirus SLFRF revenues or expenditures and could not report them on NPEFS or F-33 report.
However, California local educational agencies (LEAs) might have received this funding from other local agencies.
6
Colorado also includes ARP HCY I and HCY II (Homeless Children and Youth)
7
Expenditures for Iowa include Nutrition CARES Act Funds from USDA. Items not marked as included are not applicable to Iowa.
8
The system that NYSED uses to collect school district data is the State Aid Management System (SAMS). The accounting codes used in SAMS is established by the New York State Office of the State
Comptroller (OSC). OSC has not established accounts to separately track COVID-19 revenues. There only 3 accounts established by the Office of the State Comptroller in relation to COVID federal
funding. They are revenue only and they are as follows: 1-4108-116 CARES Act Education Stabilization Fund (A4286); 2-4289-241 Other Federal Aid - CRSSA Act (Federal Aid) (F4289); 2-4289-242
Other Federal Aid - ARP Act (Federal Aid) (F4289). It is not likely that we will be able to provide this information.
9
North Dakota’s system was not designed to collect this information. North Dakota’s Web Grants system does collect information by object code but not by function code. The state currently does not have
a system capable of splitting these expenditures from others.
10
Pennsylvania reports only expenditures from American Rescue Plan (ARP) COVID-19 Public Health Workforce Supplemental Funding Grant (CFDA 93.354).
11
Texas includes expenditures from American Rescue Plan Elementary and Secondary School Emergency Relief (ESSER) Fund – Homeless Children and Youth (ARP-HCY); Texas COVID Learning
Acceleration Supports (TCLAS) – State Elementary and Secondary School Emergency Relief Fund III (ESSER III) of the American Rescue Plan (ARP) Act of 2021; American Rescue Plan (ARP) Act—
Homeless II—Education for Homeless Children and Youth Program; Elementary and Secondary School Emergency Relief Fund III (ESSER III) of the American Rescue Plan Act of 2021; IDEA—Part B,
Formula—American Rescue Plan Act of 2021; IDEA—Part B, Preschool—American Rescue Plan Act of 2021.
12
Expenditures for Puerto Rico include Child nutrition Programs CARES Grants To States.
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public Education Financial Survey (NPEFS)," fiscal year 2023, Provisional File
Version 1a.

F-43

Appendix F – Fiscal Data Plan Responses
Exhibit F-20.

Fiscal Data Plan responses to question 16, by state or jurisdiction: Fiscal year 2023
Q.16
Please indicate which funding sources are included in the COVID-19 Federal Assistance Funds expenditures reported in Part XIII-B of the F-33.

State or jurisdiction

Elementary and
Secondary
School
Emergency
Relief (ESSER
I) Fund1

Elementary and
Secondary
School
Emergency
Relief (ESSER
II) Fund2

Elementary and
Secondary
School
Emergency
Relief (ARP
ESSER) Fund3

Governor’s
Emergency
Education
Relief
(GEER I) Fund1

Governor’s
Emergency
Education
Relief
(GEER II)
Fund2

Education Stabilization
Fund – Reimagine
Workforce Preparation Coronavirus
(ESF-RWP)
Relief Fund
Discretionary Grant1
(CRF)1, 2

Coronavirus
State and Local
Fiscal Recovery
Funds3
Other

We are not able to report
any expenditures from
COVID-19 Federal
Assistance Funds in Part
XIII-B of the F-33.

Alabama

Yes

Yes

Yes

Yes

Yes

No

Yes

No

No

No

Alaska

Yes

Yes

Yes

Yes

Yes

No

Yes

Yes

No

No

Arizona

Yes

Yes

Yes

Yes

Yes

No

Yes

No

No

Arkansas

Yes

Yes

Yes

Yes

No

No

No

California

Yes

Yes

Yes

Yes

Yes

No

Yes

Colorado

Yes

Yes

Yes

Yes

Yes

No

Connecticut

Yes

Yes

Yes

No

Yes

Delaware

Yes

Yes

Yes

Yes

District of Columbia

Yes

Yes

Yes

No

Florida

Yes

Yes

Yes

Georgia

Yes

Yes

Hawaii

Yes

Yes

Idaho

Yes

Illinois
Indiana

No

Yes

Yes

4

No

No

Yes5

No

Yes

Yes

Yes6

No

No

No

Yes

No

No

No

No

No

Yes

No

No

No

No

No

Yes

No

No

No

No

No

No

No

No

Yes

Yes

Yes

No

Yes

Yes

Yes

Yes

Yes

Yes

No

No

Yes

No

Yes

Yes

No

No

No

No

No

No

Yes

Yes

Yes

Yes

Yes

No

No

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

No

No

Iowa

Yes

Yes

Yes

Yes

Yes

No

Yes

Yes

Yes9

No

Kansas

Yes

Yes

Yes

No

No

No

No

No

No

No

Kentucky

Yes

Yes

Yes

Yes

Yes

No

Yes

No

No

No

Louisiana

Yes

Yes

Yes

No

No

No

No

No

No

No

Maine

Yes

Yes

Yes

Yes

No

No

Yes

Yes

No

No

Maryland

Yes

Yes

Yes

Yes

Yes

No

Yes

Yes

No

No

Massachusetts

Yes

Yes

Yes

No

Yes

No

Yes

No

No

No

Michigan

Yes

Yes

Yes

Yes

Yes

No

Yes

Yes

No

No

Minnesota

Yes

Yes

Yes

Yes

Yes

No

Yes

Yes

No

No

Mississippi

Yes

Yes

Yes

Yes

No

No

Yes

No

No

No

Missouri

Yes

Yes

Yes

Yes

Yes

No

No

No

No

No

Montana

Yes

Yes

Yes

No

No

No

No

No

No

No

Nebraska

Yes

Yes

Yes

No

No

No

No

No

No

No

See notes at end of exhibit.

F-44

No
7

No
No
No

8

No

Appendix F – Fiscal Data Plan Responses
Exhibit F-20.

Fiscal Data Plan responses to question 16, by state or jurisdiction: Fiscal year 2023—Continued
Q.16
Please indicate which funding sources are included in the COVID-19 Federal Assistance Funds expenditures reported in Part XIII-B of the F-33.

State or jurisdiction

Elementary and
Secondary
School
Emergency
Relief (ESSER
I) Fund1

Elementary and
Secondary
School
Emergency
Relief (ESSER
II) Fund2

Elementary and
Secondary
School
Emergency
Relief (ARP
ESSER) Fund3

Governor’s
Emergency
Education
Relief
(GEER I) Fund1

Governor’s
Emergency
Education
Relief
(GEER II)
Fund2

Education Stabilization
Fund – Reimagine
Workforce Preparation Coronavirus
(ESF-RWP)
Relief Fund
Discretionary Grant1
(CRF)1, 2

Coronavirus
State and Local
Fiscal Recovery
Funds3
Other

We are not able to report
any expenditures from
COVID-19 Federal
Assistance Funds in Part
XIII-B of the F-33.

Nevada

No

No

No

No

No

No

No

Yes

No

No

New Hampshire

Yes

Yes

Yes

No

No

No

No

No

No

No

New Jersey

Yes

Yes

Yes

No

No

No

Yes

No

No

No

New Mexico

Yes

Yes

Yes

No

No

Yes

Yes

Yes

No

No

New York

No

No

No

No

No

No

No

No

No

Yes10

North Carolina

Yes

Yes

Yes

Yes

No

No

Yes

Yes

No

No

North Dakota

No

No

No

No

No

No

No

No

No

Yes11

Ohio

Yes

No

No

Yes

Yes

No

Yes

No

No

No

Oklahoma

Yes

Yes

Yes

Yes

Yes

No

Yes

Yes

No

No

Oregon

Yes

Yes

Yes

Yes

Yes

No

No

No

No

Pennsylvania

No

No

No

No

No

No

No

No

Yes

Rhode Island

Yes

Yes

Yes

No

No

Yes

Yes

Yes

No

No

South Carolina

Yes

Yes

Yes

Yes

No

No

Yes

No

No

No

South Dakota

Yes

Yes

Yes

No

No

No

No

No

No

No

Tennessee

Yes

Yes

Yes

Yes

Yes

No

No

Yes

No

No

Texas

Yes

Yes

Yes

No

No

No

Yes

No

Yes13

No

Utah

Yes

Yes

Yes

Yes

Yes

No

Yes

No

No

No

Vermont

Yes

Yes

Yes

Yes

Yes

No

Yes

No

No

No

Virginia

Yes

Yes

Yes

Yes

No

No

No

Yes

No

No

Washington

Yes

Yes

Yes

No

No

No

Yes

Yes

No

No

West Virginia

Yes

Yes

Yes

Yes

Yes

No

Yes

No

No

No

Wisconsin

Yes

Yes

Yes

Yes

No

No

Yes

No

No

No

Wyoming

Yes

Yes

Yes

Yes

Yes

No

Yes

Yes

No

No

American Samoa

†

†

†

†

†

†

†

†

†

†

Guam

†

†

†

†

†

†

†

†

†

†

Commonwealth of
the Northern
Mariana Islands †

†

†

†

†

†

†

†

†

†

No
12

No

Other jurisdictions

See notes at end of exhibit.

F-45

Appendix F – Fiscal Data Plan Responses
Exhibit F-20.

Fiscal Data Plan responses to question 16, by state or jurisdiction: Fiscal year 2023—Continued
Q.16
Please indicate which funding sources are included in the COVID-19 Federal Assistance Funds expenditures reported in Part XIII-B of the F-33.

State or jurisdiction
Puerto Rico

Elementary and
Secondary
School
Emergency
Relief (ESSER
I) Fund1

Elementary and
Secondary
School
Emergency
Relief (ESSER
II) Fund2

Elementary and
Secondary
School
Emergency
Relief (ARP
ESSER) Fund3

Governor’s
Emergency
Education
Relief
(GEER I) Fund1

Governor’s
Emergency
Education
Relief
(GEER II)
Fund2

Education Stabilization
Fund – Reimagine
Workforce Preparation Coronavirus
(ESF-RWP)
Relief Fund
Discretionary Grant1
(CRF)1, 2

Coronavirus
State and Local
Fiscal Recovery
Funds3
Other

We are not able to
report any expenditures
from COVID-19 Federal
Assistance Funds in
Part XIII-B of the F-33.

†

†

†

†

†

†

†

†

†

†

U.S. Virgin Islands †
†
†
†
†
†
†
†
†
†
† Not applicable.
1
Funds authorized under the Coronavirus Aid Relief, and Economic Security (CARES) Act of 2020.
2
Funds authorized under the Coronavirus Response and Relief Supplemental Appropriations Act of 2021 (CRRSA).
3
Funds authorized under the American Rescue Plan (ARP) Act of 2021.
4
Expenditures for Arkansas include CARES Act Funds. CFDA # 32.009; Stabilization and Sustainability Grants (ARPA), CFDA # 93.575 Cares Act Funds. CFDA # 93.558 IDEA Title VI-B American
Rescue Plan (ARP) Special Education School Age Funding. CFDA # 84.027X IDEA Title VI-B American Rescue Plan (ARP) Special Education Early Childhood Funding. CFDA # 84.173X American
Rescue Plan Act (ARPA I and II) – Homeless Children and Youth (ARPA-HCY II). CFDA# 84.425W Comprehensive School Health, COVID 19 Supplemental Funding. (Includes Social Emotional Learning
(SEL) Grant.) CFDA # 93.981 Head Start, 3-5 years old. COVID-19 funds (CAN G060900) CFDA # 93.600 Epidemiology and Laboratory Capacity (ELC) Reopening of School for COVID Supplies. CFDA
# 93.323 American Rescue Plan (ARP). Arkansas Teacher Residency Model Implementation (ATRPL). CFDA # 84.425I ARPA Community Based Child Abuse Prevention CBCAP. CFDA # 93.590.
5
California American Rescue Plan (ARP) Act Coronavirus State and Local Fiscal Recovery Funds (SLFRF) were not allocated through the California Department of Education (CDE) therefore no specific
code was developed for it. Without the specific code, CDE could not accurately track the ARP Act Coronavirus SLFRF revenues or expenditures and could not report them on NPEFS or F-33 report.
However, California local educational agencies (LEAs) might have received this funding from other local agencies.
6
Colorado also includes ARP HCY I and HCY II (Homeless Children and Youth)
7
Georgia is able to provide the COVID relief expenditures when the funding is provided in the form of a grant and the state is aware of the activity. There were grants from local governments that the
state may not have been able to capture. Additionally, per GAAP, payments to LEAs in the form of contracts may not have been captured as COVID relief.
8
Illinois also included CRRSA Child Nutrition, ARP Child Nutrition (ARP), ARP IDEA (ARP), ARP Homeless I (ARP), Other CARES Act Expenditures (not accounted for above), Other CRRSA
Expenditures (not accounted for above), and Other ARP Expenditures (not accounted for above).
9
Expenditures for Iowa include Nutrition CARES Act Funds from USDA. Items not marked as included are not applicable to Iowa.
10
The system that NYSED uses to collect school district data is the State Aid Management System (SAMS). The accounting codes used in SAMS is established by the New York State Office of the
State Comptroller (OSC). OSC has not established accounts to separately track COVID-19 revenues. There only 3 accounts established by the Office of the State Comptroller in relation to COVID federal
funding. They are revenue only and they are as follows: 1-4108-116 CARES Act Education Stabilization Fund (A4286); 2-4289-241 Other Federal Aid - CRSSA Act (Federal Aid) (F4289); 2-4289-242
Other Federal Aid - ARP Act (Federal Aid) (F4289). It is not likely that we will be able to provide this information.
11
North Dakota’s system was not designed to collect this information. North Dakota’s Web Grants system does collect information by object code but not by function code. The state currently does not
have a system capable of splitting these expenditures from others.
12
Pennsylvania reports only expenditures from American Rescue Plan (ARP) COVID-19 Public Health Workforce Supplemental Funding Grant (CFDA 93.354).
13
Texas includes expenditures from American Rescue Plan Elementary and Secondary School Emergency Relief (ESSER) Fund – Homeless Children and Youth (ARP-HCY); Texas COVID Learning
Acceleration Supports (TCLAS) – State Elementary and Secondary School Emergency Relief Fund III (ESSER III) of the American Rescue Plan (ARP) Act of 2021; American Rescue Plan (ARP) Act—
Homeless II—Education for Homeless Children and Youth Program; Elementary and Secondary School Emergency Relief Fund III (ESSER III) of the American Rescue Plan Act of 2021; IDEA—Part B,
Formula—American Rescue Plan Act of 2021; IDEA—Part B, Preschool—American Rescue Plan Act of 2021.
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public Education Financial Survey (NPEFS)," fiscal year 2023, Provisional File
Version 1a.

F-46

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 2023

Variable

Description

Total

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

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 Transportation Fees from Individual
Imp Flag Local Revenues Transportation Fees from LEAs
Imp Flag Local Revenues Earnings on Investments
Imp Flag Local Revenues Food Service
Imp Flag Local Revenues District Activities
Imp Flag Local Revenues Other Revenues
Imp Flag Local Revenues Textbook Revenues
Imp Flag Local Revenues Summer School
Imp Flag Local Revenues Subtotal
Imp Flag Intermediate Revenues
Imp Flag State Revenues
Imp Flag Federal Revenues 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 Revenues from Other Sources
Imp Flag Total Revenues from All Sources
Imp Flag Instructional Expenditures Salaries
Imp Flag Instructional Expenditures Employee Benefits
Imp Flag Instructional Expenditures Purchased Services
Imp Flag Instructional Expenditures Tuition to Private and Out-Of-State
Schools
IE15
Imp Flag Instructional Expenditures Tuition to Other LEAs In-State
IE16
Imp Flag Instructional Expenditures Supplies
IE17
Imp Flag Instructional Expenditures Property
IE18
Imp Flag Instructional Expenditures Other
ISTE1
Imp Flag Instructional Expenditures Subtotal
IE11A
Imp Flag Teacher Salaries Regular Programs
IE11B
Imp Flag Teacher Salaries Special Education Programs
IE11C
Imp Flag Teacher Salaries Vocational Education Programs
IE11D
Imp Flag Teacher Salaries Other Education Programs
IE2
Imp Flag Instructional Expenditures Textbooks
IE212
Imp Flag Support Expenditures Salaries Student Support Services
IE213
Imp Flag Support Expenditures Salaries Instructional Staff Support
IE214
Imp Flag Support Expenditures Salaries General Administration
IE215
Imp Flag Support Expenditures Salaries School Administration
IE216
Imp Flag Support Expenditures Salaries Operation & Maintenance
IE217
Imp Flag Support Expenditures Salaries Pupil Transportation
IE218
Imp Flag Support Expenditures Salaries Other Services
ITE21
Imp Flag Support Expenditures Salaries Subtotal
IE222
Imp Flag Support Expenditures Employee Benefits Student Support
Services
IE223
Imp Flag Support Expenditures Employee Benefits Instructional Staff
Support
IE224
Imp Flag Support Expenditures Employee Benefits General Administration
IE225
Imp Flag Support Expenditures Employee Benefits School Administration
IE226
Imp Flag Support Expenditures Employee Benefits Operation &
Maintenance
IE227
Imp Flag Support Expenditures Employee Benefits Pupil Transportation
See notes at end of table.

G-2

Number
Flags
R
A
I

T

M

56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56

56
56
54
54
55
56
56
56
56
56
56
56
56
55
56
56
56
55
56
56
55
56
55
56
45
44
44
55

0
0
2
2
1
0
0
0
0
0
0
0
0
1
0
0
0
1
0
0
1
0
0
0
11
12
12
1

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
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

R

56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56

55
45
55
44
43
55
55
53
52
48
46
46
46
46
46
46
46
46
44

1
11
1
12
0
1
1
3
4
8
10
10
10
10
10
10
10
0
12

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
0
0
13
0
0
0
0
0
0
0
0
0
0
0
0
10
0

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

98.2
80.4
98.2
78.6
76.8
98.2
98.2
94.6
92.9
85.7
82.1
82.1
82.1
82.1
82.1
82.1
82.1
82.1
78.6

56

44

12

0

0

0

56
56
56

44
44
44

12
12
12

0
0
0

0
0
0

56

44

12

0

0

Percent
Flags
A
I

T

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
0.0

0.0 0.0
0.0 0.0
0.0 0.0
0.0 0.0
0.0 23.2
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 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
0.0
0.0
0.0
0.0
0.0
0.0

78.6 21.4

0.0

0.0

0.0

0
0
0

78.6 21.4
78.6 21.4
78.6 21.4

0.0
0.0
0.0

0.0
0.0
0.0

0.0
0.0
0.0

0

78.6 21.4

0.0

0.0

0.0

100.0 0.0
100.0 0.0
96.4 3.6
96.4 3.6
98.2 1.8
100.0 0.0
100.0 0.0
100.0 0.0
100.0 0.0
100.0 0.0
100.0 0.0
100.0 0.0
100.0 0.0
98.2 1.8
100.0 0.0
100.0 0.0
100.0 0.0
98.2 1.8
100.0 0.0
100.0 0.0
98.2 1.8
100.0 0.0
98.2 0.0
100.0 0.0
80.4 19.6
78.6 21.4
78.6 21.4
98.2 1.8
1.8
19.6
1.8
21.4
0.0
1.8
1.8
5.4
7.1
14.3
17.9
17.9
17.9
17.9
17.9
17.9
17.9
0.0
21.4

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

Appendix G—Value Distribution and Field Frequencies
Table G-1. Number and percentage distribution of imputation flag values, by imputation flag: Fiscal year 2023—Continued

Variable

Description

IE228
ITE22
IE232

Imp Flag Support Expenditures Employee Benefits Other Services
Imp Flag Support Expenditures Employee Benefits Subtotal
Imp Flag Support Expenditures Purchased Services Instructional Staff
Support
Imp Flag Support Expenditures Purchased Services General Administration
Imp Flag Support Expenditures Purchased Services School Administration
Imp Flag Support Expenditures Purchased Services Operation &
Maintenance
Imp Flag Support Expenditures Purchased Services Pupil Transportation
Imp Flag Support Expenditures Purchased Services Other Services
Imp Flag Support Expenditures Purchased Services Subtotal
Imp Flag Support Expenditures Supplies Student Support Services
Imp Flag Support Expenditures Supplies Instructional Staff Support
Imp Flag Support Expenditures Supplies General Administration
Imp Flag Support Expenditures Supplies School Administration
Imp Flag Support Expenditures Supplies Operation & Maintenance
Imp Flag Support Expenditures Supplies Pupil Transportation
Imp Flag Support Expenditures Supplies Other Services
Imp Flag Support Expenditures Supplies Subtotal
Imp Flag Support Expenditures Property Student Support Services
Imp Flag Support Expenditures Property Instructional Staff Support
Imp Flag Support Expenditures Property General Administration
Imp Flag Support Expenditures Property School Administration
Imp Flag Support Expenditures Property Operation & Maintenance
Imp Flag Support Expenditures Property Pupil Transportation
Imp Flag Support Expenditures Property Other Services
Imp Flag Support Expenditures Property Subtotal
Imp Flag Support Expenditures Purchased Services Instructional Staff
Support
Imp Flag Support Expenditures Purchased Services General Administration
Imp Flag Support Expenditures Purchased Services School Administration
Imp Flag Support Expenditures Purchased Services Operation &
Maintenance
Imp Flag Support Expenditures Purchased Services Pupil Transportation
Imp Flag Support Expenditures Purchased Services Other Services
Imp Flag Support Expenditures Purchased Services Subtotal
Imp Flag Support Expenditures Supplies Student Support Services
Imp Flag Support Expenditures Supplies Instructional Staff Support
Imp Flag Support Expenditures Supplies General Administration
Imp Flag Support Expenditures Supplies School Administration
Imp Flag Support Expenditures Supplies Operation & Maintenance
Imp Flag Support Expenditures Supplies Pupil Transportation
Imp Flag Support Expenditures Supplies Other Services
Imp Flag Support Expenditures Supplies Subtotal
Imp Flag Support Expenditures Property Student Support Services
Imp Flag Support Expenditures Property Instructional Staff Support
Imp Flag Noninstructional Services Food Services Salaries
Imp Flag Noninstructional Services Food Services Employee Benefits
Imp Flag Noninstructional Services Food Services Purchased Services
Imp Flag Noninstructional Services Food Services Supplies
Imp Flag Noninstructional Services Food Services Property
Imp Flag Noninstructional Services Food Services Other
Imp Flag Noninstructional Services Food Services Subtotal
Imp Flag Noninstructional Services Enterprise Salaries
Imp Flag Noninstructional Services Enterprise Employee Benefits

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
ISTE25
ISTE26
ISTE27
ISTE28
ISTE2T
IE3A11
IE3A12
IE3A13
IE3A14
IE3A2
IE3A16
IE3A1
IE3B11
IE3B12

Total

See notes at end of table.

G-3

Number
Flags
R
A
I

R

Percent
Flags
A
I

T

M

T

M

56
56
56

44
44
46

12
0
10

0
0
0

0
12
0

0
0
0

78.6 21.4
78.6 0.0
82.1 17.9

0.0 0.0
0.0 21.4
0.0 0.0

0.0
0.0
0.0

56
56
56

46
46
46

10
10
10

0
0
0

0
0
0

0
0
0

82.1 17.9
82.1 17.9
82.1 17.9

0.0
0.0
0.0

0.0
0.0
0.0

0.0
0.0
0.0

56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56

46
46
46
46
46
46
46
46
46
46
46
46
54
54
54
54
54
54
54
55

10
10
10
0
10
10
10
10
10
10
10
0
2
2
2
2
2
2
2
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
0
0
0
0
0
0
0
10
0
0
0
0
0
0
0
1

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

82.1
82.1
82.1
82.1
82.1
82.1
82.1
82.1
82.1
82.1
82.1
82.1
96.4
96.4
96.4
96.4
96.4
96.4
96.4
98.2

0.0 0.0
0.0 0.0
0.0 0.0
0.0 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 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 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

56
56
56

46
46
46

10
10
10

0
0
0

0
0
0

0
0
0

82.1 17.9
82.1 17.9
82.1 17.9

0.0
0.0
0.0

0.0
0.0
0.0

0.0
0.0
0.0

56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56

46
46
46
46
46
44
44
44
44
44
44
44
44
56
52
56
56
55
56
52
56
56

10
10
10
10
0
0
0
0
0
0
0
0
0
0
4
0
0
1
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
12
12
12
12
12
12
12
12
0
0
0
0
0
0
4
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
17.9
21.4
21.4
21.4
21.4
21.4
21.4
21.4
21.4
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
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

82.1
82.1
82.1
82.1
82.1
78.6
78.6
78.6
78.6
78.6
78.6
78.6
78.6
100.0
92.9
100.0
100.0
98.2
100.0
92.9
100.0
100.0

17.9
17.9
17.9
0.0
17.9
17.9
17.9
17.9
17.9
17.9
17.9
0.0
3.6
3.6
3.6
3.6
3.6
3.6
3.6
0.0

17.9
17.9
17.9
17.9
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
7.1
0.0
0.0
1.8
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 2023—Continued

Variable
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
ITX12
INCE13
IADA
IA14A
IA14B
IPPE15
IMEMBR22
ICE1
ICE2
IAR1
IAR1A
IAR1B
IAR2
IAR2A
IAR3
IAR6
IAR6A
IAR7

Description
Imp Flag Noninstructional Services Enterprise Purchased Services
Imp Flag Noninstructional Services Enterprise Supplies
Imp Flag Noninstructional Services Enterprise Property
Imp Flag Noninstructional Services Enterprise Other
Imp Flag Noninstructional Services Enterprise Subtotal
Imp Flag Noninstructional Services Total
Imp Flag Direct Program Support Textbooks
Imp Flag Direct Program Support Textbooks (Property)
Imp Flag Direct Program Support Transportation
Imp Flag Direct Program Support Transportation (Property)
Imp Flag Direct Program Support Employee Benefits
Imp Flag Direct Program Support Employee Benefits (Property)
Imp Flag Direct Program Support Private School Student
Imp Flag Direct Program Support Other
Imp Flag Direct Program Support Other (Property)
Imp Flag Direct Program Support Subtotal
Imp Flag Current Expenditures
Imp Flag Facilities Acquisition Nonproperty
Imp Flag Facilities Acquisition Property (Land & Buildings)
Imp Flag Facilities Acquisition Property (Equipment)
Imp Flag Facilities Acquisition Nonproperty & Property Total
Imp Flag Other Use Debt Service Interest
Imp Flag Other Use Debt Service Redemption
Imp Flag Other Use Debt Service Subtotal
Imp Flag Community Service Nonproperty
Imp Flag Community Service Property
Imp Flag Direct Cost Program Nonpublic School
Imp Flag Direct Cost Program Adult Education
Imp Flag Direct Cost Program Community College
Imp Flag Direct Cost Program Other
Imp Flag Direct Cost Program Property
Imp Flag Direct Cost Program Subtotal
Imp Flag Property Total
Imp Flag Total Expenditures for Education
Imp Flag Exclusion for PL 114 95 Title I
Imp Flag Exclusion for PL 114 95 Title I Carryover
Imp Flag Total Exclusion for PL 114 95
Imp Flag Net Current Expenditures
Imp Flag Average Daily Attendance (State and NCES Definition)
Imp Flag Average Daily Attendance (State Definition)
Imp Flag Average Daily Attendance (NCES Definition)
Imp Flag Per Pupil Expenditures
Imp Flag Total Student Membership
Imp Flag Current Expenditures Paid from State and Local Funds
Imp Flag Current Expenditures Paid from Federal Funds
Imp Flag CARES Act Revenues ESSER I Fund
Imp Flag CRRSA Revenues ESSER II Fund
Imp Flag ARP Act ARP ESSER Fund
Imp Flag CARES Act Revenues GEER Fund
Imp Flag CRRSA GEER II Fund
Imp Flag CARES Act Revenues ESF-RWP
Imp Flag CARES Act Revenues Coronavirus Relief Fund
Imp Flag ARP Act Coronavirus SLFRF
Imp Flag CARES Act Revenues ESF Outlying Areas-SEA

See notes at end of table.

G-4

Total
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56

Number
Flags
R
A
I
56
0
0
56
0
0
56
0
0
56
0
0
56
0
0
52
0
0
56
0
0
56
0
0
55
1
0
56
0
0
50
6
0
56
0
0
56
0
0
45 11
0
55
1
0
44
0
0
55
0
0
50
6
0
49
7
0
50
6
0
55
0
0
56
0
0
56
0
0
56
0
0
55
0
1
55
0
1
56
0
0
56
0
0
56
0
0
56
0
0
56
0
0
56
0
0
50
0
0
54
0
0
56
0
0
56
0
0
56
0
0
55
0
0
56
0
0
56
0
0
56
0
0
55
0
0
50
4
0
56
0
0
56
0
0
56
0
0
56
0
0
56
0
0
56
0
0
56
0
0
56
0
0
56
0
0
56
0
0
56
0
0

T
0
0
0
0
0
4
0
0
0
0
0
0
0
0
0
12
1
0
0
0
1
0
0
0
0
0
0
0
0
0
0
0
6
2
0
0
0
1
0
0
0
1
0
0
0
0
0
0
0
0
0
0
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
2
0
0
0
0
0
0
0
0
0
0
0

R
100.0
100.0
100.0
100.0
100.0
92.9
100.0
100.0
98.2
100.0
89.3
100.0
100.0
80.4
98.2
78.6
98.2
89.3
87.5
89.3
98.2
100.0
100.0
100.0
98.2
98.2
100.0
100.0
100.0
100.0
100.0
100.0
89.3
96.4
100.0
100.0
100.0
98.2
100.0
100.0
100.0
98.2
89.3
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0

Percent
Flags
A
I
T
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 7.1
0.0 0.0 0.0
0.0 0.0 0.0
1.8 0.0 0.0
0.0 0.0 0.0
10.7 0.0 0.0
0.0 0.0 0.0
0.0 0.0 0.0
19.6 0.0 0.0
1.8 0.0 0.0
0.0 0.0 21.4
0.0 0.0 1.8
10.7 0.0 0.0
12.5 0.0 0.0
10.7 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 1.8 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 10.7
0.0 0.0 3.6
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
7.1 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

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
3.6
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 2023—Continued

Variable

Description

Total

IAR8
IAE1
IAE1A
IAE1B
IAE1C
IAE1D
IAE1E
IAE1F
IAE1G
IAE2

Number
Flags
R
A
I

T

M

R

Percent
Flags
A
I

T

M

Imp Flag CARES Act Revenues ESF Outlying Areas-GOV
56
56
0
0
0
0 100.0 0.0 0.0 0.0 0.0
Imp Flag Current Expenditures from COVID-19 Federal Assistance Funds
56
56
0
0
0
0 100.0 0.0 0.0 0.0 0.0
Imp Flag Current Expenditures Paid from ESSER I Funds
56
56
0
0
0
0 100.0 0.0 0.0 0.0 0.0
Imp Flag Current Expenditures Paid from ESSER II Funds
56
56
0
0
0
0 100.0 0.0 0.0 0.0 0.0
Imp Flag Current Expenditures Paid from ARP ESSER Funds
56
56
0
0
0
0 100.0 0.0 0.0 0.0 0.0
Imp Flag Current Expenditures Paid from GEER I Funds
56
56
0
0
0
0 100.0 0.0 0.0 0.0 0.0
Imp Flag Current Expenditures Paid from GEER II Funds
56
56
0
0
0
0 100.0 0.0 0.0 0.0 0.0
Imp Flag Current Expenditures Paid from the CRF
56
56
0
0
0
0 100.0 0.0 0.0 0.0 0.0
Imp Flag Current Expenditures Paid from the SLFRF
56
56
0
0
0
0 100.0 0.0 0.0 0.0 0.0
Imp Flag Instructional Expenditures from COVID-19 Federal Assistance
56
56
0
0
0
0 100.0 0.0 0.0 0.0 0.0
Funds
IAE2A
Imp Flag Instruction Expenditures Paid from ESSER I Funds
56
56
0
0
0
0 100.0 0.0 0.0 0.0 0.0
IAE2B
Imp Flag Instruction Expenditures Paid from ESSER II Funds
56
56
0
0
0
0 100.0 0.0 0.0 0.0 0.0
IAE2C
Imp Flag Instruction Expenditures Paid from ARP ESSER Funds
56
56
0
0
0
0 100.0 0.0 0.0 0.0 0.0
IAE2D
Imp Flag Instruction Expenditures Paid from GEER I Funds
56
56
0
0
0
0 100.0 0.0 0.0 0.0 0.0
IAE2E
Imp Flag Instruction Expenditures Paid from GEER II Funds
56
56
0
0
0
0 100.0 0.0 0.0 0.0 0.0
IAE2F
Imp Flag Instruction Expenditures Paid from the CRF
56
56
0
0
0
0 100.0 0.0 0.0 0.0 0.0
IAE2G
Imp Flag Instruction Expenditures Paid from the SLFRF
56
56
0
0
0
0 100.0 0.0 0.0 0.0 0.0
IAE3
Imp Flag Support Services Expenditures from COVID-19 Federal
56
56
0
0
0
0 100.0 0.0 0.0 0.0 0.0
Assistance Funds
IAE4
Imp Flag Capital Outlay Expenditures from COVID-19 Federal Assistance
56
56
0
0
0
0 100.0 0.0 0.0 0.0 0.0
Funds
IAE4A
Imp Flag Capital Outlay Expenditures Paid from ESSER I Funds
56
56
0
0
0
0 100.0 0.0 0.0 0.0 0.0
IAE4B
Imp Flag Capital Outlay Expenditures Paid from ESSER II Funds
56
56
0
0
0
0 100.0 0.0 0.0 0.0 0.0
IAE4C
Imp Flag Capital Outlay Expenditures Paid from ARP ESSER Funds
56
56
0
0
0
0 100.0 0.0 0.0 0.0 0.0
IAE4D
Imp Flag Capital Outlay Expenditures Paid from GEER I Funds
56
56
0
0
0
0 100.0 0.0 0.0 0.0 0.0
IAE4E
Imp Flag Capital Outlay Expenditures Paid from GEER II Funds
56
56
0
0
0
0 100.0 0.0 0.0 0.0 0.0
IAE4F
Imp Flag Capital Outlay Expenditures Paid from the CRF
56
56
0
0
0
0 100.0 0.0 0.0 0.0 0.0
IAE4G
Imp Flag Capital Outlay Expenditures Paid from the SLFRF
56
56
0
0
0
0 100.0 0.0 0.0 0.0 0.0
IAE5
Imp Flag Technology Supplies & Purchased Services Expenditures from
56
56
0
0
0
0 100.0 0.0 0.0 0.0 0.0
COVID-19 Federal Assistance Funds
IAE6
Imp Flag Technology Equipment Expenditures from COVID-19 Federal
56
56
0
0
0
0 100.0 0.0 0.0 0.0 0.0
Assistance Funds
IAE7
Imp Flag Support Services, Operations & Maintenance Expenditures from
56
56
0
0
0
0 100.0 0.0 0.0 0.0 0.0
COVID-19 Federal Assistance Funds
IAE8
Imp Flag Food Services Operations Expenditures from COVID-19 Federal
56
56
0
0
0
0 100.0 0.0 0.0 0.0 0.0
Assistance Funds
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." Flag “M” denotes “Missing.”
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public Education Financial
Survey (NPEFS)," Fiscal year 2023, Provisional File Version 1a.

G-5

Appendix G—Value Distribution and Field Frequencies
Table G-2. Minimum, maximum, and mean for continuous variables, by variable: Fiscal year 2023
Variable
R1A
R1B
R1C
R1D
R1E
R1F
R1G
R1H
R1I
R1J
R1K
R1L
R1M
R1N
STR1
R2
R3
R4A
R4B
R4C
R4D
STR4
R5
TR
E11
E12
E13
E14
E15
E16
E17
E18
STE1
E11A
E11B
E11C
E11D
E2
E212
E213

Description
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 District Activities
Local Revenues Other Revenues
Local Revenues Textbook Revenues
Local Revenues Summer School
Local Revenues Subtotal
Intermediate Revenues
State Revenues
Federal Revenues Direct Grants
Federal Revenues thru State
Federal Revenues thru Intermediate Agencies
Federal Revenues Other Sources
Federal Revenues Subtotal
Revenues from Other Sources
Total Revenues from All Sources
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
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

Number of
states
reporting
40
33
22
24
56
56
56
56
56
56
56
56
56
56
56
56
53
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
55
55
53
52
48
56
56

See notes at end of table.

G-6

Missing
(-1)
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
1
3
4
8
0
0

Not
applicable
(-2)
16
23
34
32
0
0
0
0
0
0
0
0
0
0
0
0
3
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

Suppressed
(-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
0
0
0
0
0
0
0
0
0
0

Minimum
$1,215,611
372
1,461,895
61,647
0
0
0
0
0
0
0
0
0
0
0
0
21,548,000
0
0
0
0
27,656,997
0
137,118,335
25,456,585
4,594,514
10,376
0
0
51,633
0
0
33,653,414
11,930,872
527,973
92,653
483,056
602,381
1,586,597
983,425

Maximum
$38,437,785,682
3,688,433,887
17,355,691,939
4,417,568,577
164,087,251
4,115,467,598
11,001,424
590,318,223
2,413,079,912
620,090,227
620,346,013
5,232,382,762
95,111,891
31,208,256
43,951,337,413
524,734,873
84,859,977,941
3,929,109,733
15,381,998,899
132,756,143
1,095,933,979
16,334,154,882
18,122,752,821
144,367,588,034
36,243,097,183
16,924,828,163
5,133,318,676
3,169,088,244
4,289,617,477
3,937,094,118
318,732,282
414,820,412
63,581,703,303
24,182,054,036
7,809,043,525
1,032,585,480
3,133,690,822
691,259,933
4,815,840,172
4,065,724,194

Mean
$6,633,280,284
607,810,041
2,761,868,375
611,726,747
18,821,312
201,812,697
1,715,717
13,308,761
182,936,380
86,749,979
111,779,175
474,199,101
3,849,452
1,649,888
7,325,120,449
41,949,025
8,385,824,274
172,118,120
2,008,088,134
14,609,944
88,239,942
2,283,056,139
1,364,559,818
17,586,709,301
5,208,648,932
2,272,151,225
533,693,451
176,602,629
265,087,269
428,262,984
66,790,542
35,087,912
8,654,447,132
3,276,971,329
795,226,851
153,191,011
295,008,986
76,667,347
591,689,730
419,306,274

Appendix G—Value Distribution and Field Frequencies
Table G-2. Minimum, maximum, and mean for continuous variables, by variable: Fiscal year 2023—Continued
Variable
E214
E215
E216
E217
E218
TE21
E222
E223
E224
E225
E226
E227
E228
TE22
E232
E233
E234
E235
E236
E237
E238
TE23
E242
E243
E244
E245
E246
E247
E248
TE24
E252
E253
E254
E255
E256
E257
E258
TE25
E262
E263

Description
Support Expenditures Salaries General Administration
Support Expenditures Salaries School Administration
Support Expenditures Salaries Operation & Maintenance
Support Expenditures Salaries Pupil Transportation
Support Expenditures Salaries Other Services
Support Expenditures Salaries Subtotal
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
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
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
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
Support Expenditures Other Student Support Services
Support Expenditures Other Instructional Staff Support

Number of
states
reporting
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56

See notes at end of table.

G-7

Missing
(-1)
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

Not
applicable
(-2)
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

Suppressed
(-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
0
0
0
0
0
0
0
0
0
0

Minimum
749,869
0
714,104
0
2,946,110
11,552,626
361,035
183,900
200,993
0
131,944
0
808,446
4,070,080
0
703,738
0
0
0
0
7,570
2,491,285
50,112
560,762
0
0
0
0
0
2,766,053
0
0
0
0
0
0
0
0
0
0

Maximum
483,566,964
4,466,818,456
3,717,212,987
1,161,140,730
2,549,281,183
20,900,493,730
2,254,010,805
1,853,277,094
280,461,324
2,095,195,887
2,000,620,344
434,263,599
1,405,205,943
10,273,738,327
962,927,376
1,630,592,667
964,570,140
502,005,853
3,902,805,029
2,871,185,225
1,404,167,323
10,140,042,927
158,281,657
262,285,078
66,296,773
128,553,557
2,902,537,777
322,805,909
327,923,366
3,881,696,983
19,254,620
143,447,831
45,115,770
19,254,620
550,299,995
174,831,438
173,513,179
900,433,266
104,765,549
57,239,233

Mean
112,120,744
541,272,698
422,369,344
191,554,219
243,587,266
2,521,900,275
257,736,636
167,614,110
49,384,681
225,193,132
196,459,607
83,578,254
114,207,707
1,094,174,127
111,889,704
143,295,374
96,323,133
31,473,627
474,774,327
259,327,222
153,980,404
1,271,063,792
21,595,410
56,843,837
7,904,718
13,376,906
297,451,345
54,246,051
44,701,595
496,119,862
2,746,915
16,022,532
2,944,263
1,820,339
68,547,783
44,457,668
25,927,946
162,467,445
7,493,102
7,362,332

Appendix G—Value Distribution and Field Frequencies
Table G-2. Minimum, maximum, and mean for continuous variables, by variable: Fiscal year 2023—Continued
Variable
E264
E265
E266
E267
E268
TE26
STE22
STE23
STE24
STE25
STE26
STE27
STE28
STE2T
E3A11
E3A12
E3A13
E3A14
E3A2
E3A16
E3A1
E3B11
E3B12
E3B13
E3B14
E3B2
E3B16
E3B1
STE3
E4A1
E4A2
E4B1
E4B2
E4C1
E4C2
E4D
E4E1
E4E2
STE4
TE5

Description
Support Expenditures Other General Administration
Support Expenditures Other School Administration
Support Expenditures Other Operation & Maintenance
Support Expenditures Other Pupil Transportation
Support Expenditures Other Other Services
Support Expenditures Other Subtotal
Support Expenditures Subtotal Student Support Services
Support Expenditures Subtotal Instructional Staff Support
Support Expenditures Subtotal General Administration
Support Expenditures Subtotal School Administration
Support Expenditures Subtotal Operation & Maintenance
Support Expenditures Subtotal Pupil Transportation
Support Expenditures Subtotal Other Services
Support Expenditures 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 (Property)
Direct Program Support Transportation
Direct Program Support Transportation (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
Current Expenditures

Number of
states
reporting
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56

See notes at end of table.

G-8

Missing
(-1)
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

Not
applicable
(-2)
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

Suppressed
(-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
0
0
0
0
0
0
0
0
0
0

Minimum
0
0
0
0
0
274,495
4,456,179
7,443,220
1,713,799
1,832,393
6,699,000
1,264,278
4,648,360
48,620,554
0
0
0
495
0
0
10,122,073
0
0
0
0
0
0
0
10,122,073
0
0
0
0
0
0
0
0
0
0
104,385,315

Maximum
218,269,062
70,837,014
207,627,793
193,796,239
710,230,318
888,467,255
8,121,996,937
7,285,997,632
1,718,101,730
7,201,659,937
10,403,014,667
3,992,974,236
5,673,882,839
42,603,872,327
1,205,376,457
635,422,674
439,102,801
1,785,810,445
96,099,339
228,641,945
3,789,343,540
113,873,921
65,763,902
63,331,820
107,400,211
14,777,424
116,932,871
249,105,158
4,004,572,919
0
0
0
0
0
0
22,686,825
0
0
0
110,190,148,549

Mean
21,385,852
6,670,501
14,282,742
6,306,614
48,053,459
111,554,600
990,404,582
794,421,926
287,119,129
817,986,863
1,405,337,363
595,012,359
604,530,431
5,494,812,656
160,176,031
66,882,243
66,787,941
241,417,434
13,659,173
9,236,523
544,500,171
7,151,107
2,877,021
3,262,597
5,659,762
701,788
3,703,750
22,654,236
567,154,407
0
0
0
0
0
0
795,125
0
0
0
14,716,414,195

Appendix G—Value Distribution and Field Frequencies
Table G-2. Minimum, maximum, and mean for continuous variables, by variable: Fiscal year 2023—Continued
Variable
E61
E62
E63
STE6
E7A1
E7A2
STE7
E81
E82
E9A
E9B
E9C
E9D
E91
STE9
TE10
TE11
X12C
X12D
TX12
NCE13
ADA
A14A
A14B
PPE15
MEMBR22
CE1
CE2
AR1
AR1A
AR1B
AR2
AR2A
AR3
AR6
AR6A
AR7
AR8
AE1
AE1A

Description
Facilities Acquisition Nonproperty
Facilities Acquisition Property (Land & Buildings)
Facilities Acquisition Property (Equipment)
Facilities Acquisition Nonproperty & Property Total
Other Use Debt Service Interest
Other Use Debt Service 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 114 95 Title I
Exclusion for PL 114 95 Title I Carryover
Total Exclusion for PL 114 95
Net Current Expenditures
Average Daily Attendance (State and NCES Definition)
Average Daily Attendance (State Definition)
Average Daily Attendance (NCES Definition)
Per Pupil Expenditures
Total Student Membership
Current Expenditures Paid from State and Local Funds
Current Expenditures Paid from Federal Funds
Cares Act Revenues ESSER I Fund
CRRSA Revenues ESSER II Fund
ARP Act ARP ESSER Fund
CARES Act Revenues GEER Fund
CRRSA GEER II Fund
CARES Act Revenues ESF-RWP
CARES Act Revenues Coronavirus Relief Fund
ARP Act Coronavirus SLFRF
CARES Act Revenues ESF Outlying Areas-Sea
CARES Act Revenues ESF Outlying Areas-Gov
Current Expenditures from COVID-19 Federal Assistance Funds
Current Expenditures Paid from ESSER I Funds

Number of
states
reporting
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
27
29
56
54
52
52
50
49
49
42
32
16
39
30
5
5
53
49

See notes at end of table.

G-9

Missing
(-1)
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
2
4
4
2
2
2
4
2
3
2
4
0
0
2
2

Not
applicable
(-2)
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
29
27
0
0
0
0
4
5
5
10
22
37
15
22
51
51
1
5

Suppressed
(-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
0
0
0
0
0
0
0
0
0
0

Minimum
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
152,385,517
0
0
0
73,941,949
8,207
25,772
8,207
5,370
9,370
24,002,526
16,000,000
0
0
675,548
0
0
0
0
0
0
0
7,418,027
0

Maximum
11,842,497,543
562,127,531
704,441,099
13,109,066,173
4,407,800,928
5,291,690,653
9,699,491,581
732,622,799
10,902,040
550,773,884
690,876,317
13,045,420
628,956,579
84,806,708
1,839,167,313
2,262,321,246
123,465,819,263
1,507,034,591
537,460,263
2,855,272,537
107,461,099,534
5,468,987
5,468,987
1,642,114
34,723
5,851,877
97,819,879,245
12,370,269,304
2,283,013,148
2,148,231,986
4,646,677,235
33,186,034
72,344,326
0
59,760,985
409,718,754
87,987,137
0
5,972,575,618
1,526,348,493

Mean
1,220,888,730
131,589,833
77,312,963
1,429,791,525
399,008,376
745,251,250
1,144,259,626
88,932,121
1,007,200
37,975,559
51,259,663
901,143
18,197,167
3,107,939
108,333,532
456,636,882
16,591,205,458
250,383,278
50,009,622
524,958,423
14,191,455,771
814,482
1,117,215
532,626
17,456
919,980
12,592,710,694
1,859,837,578
58,540,504
268,392,364
648,155,430
3,187,492
6,100,408
0
2,058,142
36,488,793
38,602,089
0
763,351,109
46,215,179

Appendix G—Value Distribution and Field Frequencies
Table G-2. Minimum, maximum, and mean for continuous variables, by variable: Fiscal year 2023—Continued
Number of
states
reporting
46
47
39
32
33
26
50
46
43
44
37
31
30
24
50

Not
applicable
(-2)
7
7
14
22
21
26
3
6
8
8
15
22
22
27
2

Suppressed
Description
(-9)
Minimum
Maximum
Mean
Current Expenditures Paid from ESSER II Funds
0
0
1,702,280,696
206,801,123
Current Expenditures Paid from ARP ESSER Funds
0
0
4,161,446,214
534,603,950
Current Expenditures Paid from GEER I Funds
0
0
17,163,554
1,635,609
Current Expenditures Paid from GEER II Funds
0
0
71,710,288
4,345,678
Current Expenditures Paid from the CRF
0
0
44,462,676
1,635,590
Current Expenditures Paid from the SLFRF
0
0
93,260,336
21,827,503
Instructional Expenditures from COVID-19 Federal Assistance Funds
0
131,377
3,340,965,501
434,147,295
Instruction Expenditures Paid from ESSER I Funds
0
0
887,429,274
26,080,994
Instruction Expenditures Paid from ESSER II Funds
0
0
1,026,310,144
118,857,558
Instruction Expenditures Paid from ARP ESSER Funds
0
0
2,288,316,274
323,136,669
Instruction Expenditures Paid from GEER I Funds
0
0
5,358,655
838,620
Instruction Expenditures Paid from GEER II Funds
0
0
50,404,541
2,529,316
Instruction Expenditures Paid from the CRF
0
0
4,250,565
242,232
Instruction Expenditures Paid from the SLFRF
0
0
46,922,353
8,916,513
Support Services Expenditures from COVID-19 Federal Assistance
0
7,286,650
2,602,558,269
298,150,824
Funds
AE4
Capital Outlay Expenditures from COVID-19 Federal Assistance Funds
50
3
3
0
1,898,739
903,432,588
147,029,903
AE4A
Capital Outlay Expenditures Paid from ESSER I Funds
47
3
6
0
0
480,657,168
10,566,489
AE4B
Capital Outlay Expenditures Paid from ESSER II Funds
46
3
7
0
0
267,327,817
42,980,152
AE4C
Capital Outlay Expenditures Paid from ARP ESSER Funds
46
3
7
0
0
628,191,696
91,409,900
AE4D
Capital Outlay Expenditures Paid from GEER I Funds
38
4
14
0
0
10,616,679
368,992
AE4E
Capital Outlay Expenditures Paid from GEER II Funds
28
3
25
0
0
3,592,240
335,463
AE4F
Capital Outlay Expenditures Paid from the CRF
29
4
23
0
0
923,490
59,722
AE4G
Capital Outlay Expenditures Paid from the SLFRF
25
5
26
0
0
46,350,705
4,185,731
AE5
Technology Supplies & Purchased Services Expenditures from COVID41
8
7
0
0
305,269,595
42,401,331
19 Federal Assistance Funds
AE6
Technology Equipment Expenditures from COVID-19 Federal Assistance
39
9
8
0
0
93,935,794
14,850,901
Funds
AE7
Support Services, Operations & Maintenance Expenditures from COVID46
5
5
0
0
465,305,904
63,355,332
19 Federal Assistance Funds
AE8
Food Services Operations Expenditures from COVID-19 Federal
49
4
3
0
0
56,866,556
6,060,857
Assistance Funds
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public Education Financial Survey (NPEFS)," Fiscal year 2023, Provisional
File Version 1a.
Variable
AE1B
AE1C
AE1D
AE1E
AE1F
AE1G
AE2
AE2A
AE2B
AE2C
AE2D
AE2E
AE2F
AE2G
AE3

Missing
(-1)
3
2
3
2
2
4
3
4
5
4
4
3
4
5
4

G-10

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 2023 (FY 23). 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 Food Services (R1J) revenue was due to a continued return to normal after the decreases in FY 20
and FY 21.
• The increase in Support Expenditures Purchased Services Instructional Staff Support (E233) was due to spending
from ARP ESSER III and CRRSA ESSER II.
• Additional expenditures as more activities return to normal caused an increase in State Per Pupil Expenditures
(PPE15). A mandated 4% cost of living pay raise for instructional staff and a decrease in Average Daily
Attendance (ADA) also contributed to the increase in PPE15.

Alaska

Arizona

Fiscal Year: July 1–June 30
Notes:
• Tuition from other LEAs within the State (R1F) was not reported in Alaska school districts for FY 23.
• The FY 23 to FY 22 comparison for Earnings on Investments (R1I) was invalid because the statewide total for
FY 22 was ($6,985,410) but was reported as $0 due to the NPEFS web application not accepting negative
amounts.
• Tuition and Voucher Payments to Other LEAs and Charter Schools Within the State (E15) were not reported in
Alaska school districts for FY 23.
Fiscal Year: July 1–June 30
Notes:
• There were several crosswalk updates to improve data classification.
• The increase in Instruction, Other (E18) reflects a return to student activities like field trips after COVID-19.
• Coding updates in compliance with GASB 97 impacted Student Support Services, Salaries (E212), Instruction
Support Services, Supplies (E243), and Operation and Maintenance Support Services, Property (E253).
• Food Services Operations, Property (E3A2) saw an increase in expenditures due to equipment grants allocated for
food services.
• Year-over-year adjustments in Enterprise Operations, Salaries (E3B11) and Enterprise Operations, Employee
Benefits (E3B12) reflect changes in staff coding and salary increases.
• Property Expenditures, Land and Existing Buildings, and Infrastructure (E62) expenditures increased as a result
of projects overseen by the School Facility Oversight Board and additional funding from ESSER.
• Community Services, Non-Property (E81) reflects expanded program offerings and enrollment growth, while
Community Services, Property (E82) records new expenditures introduced in FY 23.
• The increase in Direct Cost Programs, Property (E91) was due to grant funding and expenditures related to new
charter school operations.
• Arizona does not differentiate current and non-current expenditures for items AE1A-AE1G, AE2A-AE2G, and
AE4A-AE4G.

Arkansas

Fiscal Year: July 1–June 30
Notes:
• Other Local Government Units, Non-Property Tax (R1D) saw a significant increase, primarily because five
districts that received additional revenue in lieu of taxes.
• Tuition from Individuals (R1E) saw a $2.87M increase overall, with 54% of the growth coming from daycare
tuition and 41% from public Pre-K. Factors contributing to the increase include reinstating fees that were waived
during COVID, rising tuition costs, and increased enrollment that has prompted additional rooms and centers to
open. Additionally, six new districts initiated programs in FY 22.
• Food Services (R1J) revenue significantly increased from FY 22, aligning more closely with FY 19 levels before
COVID-related circumstances led to higher federal funding for food services and minimal revenue from students.

H-2

Appendix H–State Notes
•
•

•
•
•

Other Revenue from Local Sources (R1L) revenue declined compared to the previous year because fewer districts
are selling bonds, mainly due to the higher interest rates.
Grants-in-Aid from the Federal Government Through the State (R4B) experienced a decrease of $36M largely
due to reduced ESSER III funds and ARP grants. Additionally, Title I Part A funding decreased, likely because
districts prioritized spending COVID-related funds over these grants. The reduction in R4B also impacted the
total percentage of revenue coming from federal sources.
Other Sources of Revenue (R5) declined because fewer districts refinanced bonds, as the prior year offered more
favorable conditions for refinancing.
Other Support Services (E268) increase was attributed to IRS penalties, with one district alone paying over $1M
in FY 23. Additionally, costs related to data breaches contributed to the rise.
Operation of Non-Instructional Enterprise Operations (E3B1) increased by more than 25% from last year. The
decrease in FY 21 was due to the COVID-19 impact, which included virtual instruction days. By FY 22, inperson attendance and activities had largely resumed, contributing to higher figures in FY 23, which also reflects
increased student activities, fundraisers, and coop warehouse sales. Districts have reported that rising costs of
supplies and salaries further contributed to the growth in Enterprise Operations Subtotals.

California

Fiscal Year: July 1–June 30
Notes:
• Earnings on Investment (R1I) revenues increased mainly due to the significantly higher rate of return on
investments.
• Revenue from State Sources (R3) increased approximately $18.7B primarily due to the increase in state
apportionment to school districts, and three new state funding programs for education. The 2022-23 budget
package included two new education block grants for school districts. In addition, another new education grant
was created in the 2021-22 budget package but was allocated to school districts for spending in 2022-23.
• The decrease in Grants-in-Aid from the Fed Government through the State (R4B) was mainly due to the decrease
in child nutrition federal revenues.
• Instruction, Tuition Payments Outside the State, to Private Schools (E14) expenditures increased approximately
$250M primarily due to use of the increased state special education funds for services provided by nonpublic
agencies/schools to special education students.
• Instruction, Property (E17) expenditures increased approximately $79M primarily due to use of the increased
state funds and the increased COVID-19 federal assistance funds for instruction equipment purchases.
• Instruction Support Services, Property (E253) expenditures increased approximately $24.6M from the prior year.
The increase was mainly due to two reasons:
o A new object was created for FY 23 financial reporting because of the implementation of GASB
Statement 96, Subscription-Based Information Technology Arrangements (SBITAs).
o Without taking the new object code in the above, these expenditures increased approximately $9.3M
from the prior year. The increased expenditures were mainly due to use of the increased state funds and
the increased COVID-19 federal assistance funds for instruction support equipment.
• School Administration Support Services, Property (E255) expenditures increased approximately $2.2M from the
prior year mainly due to two reasons:
o A new object was created for 2022-23 financial reporting because of the implementation of GASB 96,
SBITAs.
o With the implementation of GASB 87, charter schools that used accrual basis of accounting reported
amortization of leased asset as property expenses.
Note that the total school administration support services, property expenditures were only 0.009% of the total
expenditures for education (TE11).
• Other Support Services, Property (E258) expenditures increased approximately $81.5M primarily due to the use
of increased state funds for subscription-based information technology arrangements for general administration
and central data processing.
• State Per Pupil Expenditure (PPE15) amount increased approximately 8.8%, or $1,596, from the prior year. The
Net Current Expenditure (NCE13) increased at a rate of change of 10.4% while the Average Daily Attendance
(ADA) increased at a rate of change of 1.4%, therefore the rate of change for PPE15 was 8.8%.
• The Net Current Expenditure (NCE13) increased because of the increased federal COVID-19 assistance funds
and increased state funds for student learning supports.

H-3

Appendix H–State Notes
Exhibit H-1.

Item Code
E11
E12
E13
E14
E15
E16
E17
E18
STE1

California’s supplemental data for NPEFS 2022-23: total expenditures excluding preschool
expenditures (Goal 0001)

Description
Instruction, salaries
Instruction, employee benefits
Instruction, purchased services
Tuition paymts outside the state and to private
Tuit/voucher paymts to other LEAs, Charter within
Instruction, supplies
Instruction, property
Instruction, other
TOTAL INSTRUCTION EXPENDITURES

FY 2023 Amount
(a)1
34,548,144,060
16,133,317,708
4,893,252,699
1,317,556,652
663,153,127
3,752,971,058
195,466,864
24,601,544
60,669,843,721

Preschool
Expenditures
(b)2
465,539,115
242,962,921
230,064,037
0
1,911,956
53,927,035
1,328,303
225,194
992,718,302

Adjusted Amount
(c) = (a) - (b)
34,082,604,945
15,890,354,787
4,663,188,662
1,317,556,652
661,241,171
3,699,044,023
194,138,561
24,376,350
59,677,125,419

24,182,054,036
4,469,830,274
594,383,170
917,930,959
691,259,933

0
0
0
0
0

24,182,054,036
4,469,830,274
594,383,170
917,930,959
691,259,933

E11A
E11B
E11C
E11D
E2

Salaries paid to teachers in reg. edu. prog.
Salaries paid to special education teachers
Salaries paid to vocational education teachers
Salaries paid to teachers in other programs
Textbook exp. for classroom instruction.

E212
E222
E232
E242
E252
E262
STE22

Student Supp Svcs, salaries
Student Supp Svcs, employee benefits
Student Supp Svcs, purch svcs
Student Supp Svcs, supplies
Student Supp Svcs, property
Student Supp Svcs, other
TOTAL STUDENT SUPP SVCS

4,590,621,470
2,148,599,211
917,894,890
84,154,096
5,430,769
892,070
7,742,161,737

29,773,207
15,958,765
45,621,656
1,191,730
883,854
17,396
92,562,754

4,560,848,263
2,132,640,446
872,273,234
82,962,366
4,546,915
874,674
7,649,598,983

E213
E223
E233
E243
E253
E263
STE23

Instruction Supp Svcs, salaries
Instruction Supp Svcs, employee benefits
Instruction Supp Svcs, purch svcs
Instruction Supp Svcs, supplies
Instruction Supp Svcs, property
Instruction Supp Svcs, other
TOTAL INSTRUCTION SUPP SVCS

3,875,585,589
1,766,606,306
1,047,852,650
250,018,993
39,727,956
5,195,432
6,945,258,970

93,974,926
47,604,651
47,385,903
6,339,433
994,504
373,187
195,678,100

3,781,610,663
1,719,001,655
1,000,466,747
243,679,560
38,733,452
4,822,245
6,749,580,870

E214
E224
E234
E244
E254
E264
STE24

Gen Admin Supp Svcs, salaries
Gen Admin Supp Svcs, employee benefits
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

460,952,359
220,353,955
919,460,828
18,600,330
1,400,926
18,385,112
1,637,752,584

79,928
36,820
286,353
1,196
0
250
404,547

460,872,431
220,317,135
919,174,475
18,599,134
1,400,926
18,384,862
1,637,348,037

E215
E225
E235
E245
E255
E265
STE25

Sch Admin Supp Svcs, salaries
Sch Admin Supp Svcs, employee benefits
Sch Admin Supp Svcs, purch svcs
Sch Admin Supp Svcs, supplies
Sch Admin Supp Svcs, property
Sch Admin Supp Svcs, other
TOTAL SCH ADMIN SUPP SVCS

4,257,922,184
1,997,211,468
478,528,930
122,541,591
10,878,688
8,661,257
6,864,865,430

52,107,328
26,169,846
40,317,639
2,040,404
189,778
47,909
120,683,126

4,205,814,856
1,971,041,622
438,211,291
120,501,187
10,688,910
8,613,348
6,744,182,304

3,543,372,939
1,907,058,868
1,698,899,565
2,766,797,019
204,556,332
376,470
9,916,504,861

18,361,695
9,614,363
32,220,510
9,164,334
3,626,005
0
69,360,902

3,525,011,244
1,897,444,505
1,666,679,055
2,757,632,685
200,930,327
376,470
9,847,143,959

E216
Oper & Maint Supp Svcs, salaries
E226
Oper & Maint Supp Svcs, employee benefits
E236
Oper & Maint Supp Svcs, purch svcs
E246
Oper & Maint Supp Svcs, supplies
E256
Oper & Maint Supp Svcs, property
E266
Oper & Maint Supp Svcs, other
STE26
TOTAL OPER & MAINT SVCS
See notes at end of table.

H-4

Appendix H–State Notes
Exhibit H-1.

Item Code
E217
E227
E237
E247
E257
E267
STE27

California’s supplemental report for NPEFS 2022-23: total expenditures excluding preschool
expenditures (Goal 0001)—Continued

Description
Stu Transp Supp Svcs, salaries
Stu Transp Supp Svcs, employee benefits
Stu Transp Supp Svcs, purch svcs
Stu Transp Supp Svcs, supplies
Stu Transp Supp Svcs, property
Stu Transp Supp Svcs, other
TOTAL STUDENT TRANSPORTATION SUPP SVCS

E218
E228
E238
E248
E258
E268
STE28

Other Supp Svcs, salaries
Other Supp Svcs, employee benefits
Other Supp Svcs, purchased salaries
Other Supp Svcs, supplies
Other Supp Svcs, Property
Other Supp Svcs, other
TOTAL OTHER SUPP SVCS

TE21
TE22
TE23
TE24
TE25
TE26
STE2T

TOTAL SUPP SVCS SALARIES
TOTAL SUPP SVCS EMPLOYEE BENEFITS
TOTAL SUPP SVCS PURCH SVCS
TOTAL SUPP SVCS SUPPLIES
TOTAL SUPP SVCS PROPERTY
TOTAL SUPP SVCS OTHER
TOTAL - TOTAL SUPPORT SERVICES

E3A11
E3A12
E3A13
E3A14
E3A2
E3A16
E3A1

Food Service, salaries
Food Service, employee benefits
Food Service, purch svcs
Food Service, supplies
Food Service, property
Food Service, other
TOTAL FOOD SERVICE

E3B11
E3B12
E3B13
E3B14
E3B2
E3B16
E3B1

Enterprise Operations, salaries
Enterprise Operations, employee benefits
Enterprise Operations, purch svcs
Enterprise Operations, supplies
Enterprise Operations, property
Enterprise Operations, other
TOTAL ENTERPRISE OPERATIONS

E4A1
E4A2
E4B1
E4B2
E4C1
E4C2
E4D
E4E1
E4E2
STE4
TE5

Dir Supp - Textbooks for Pub Sch Children
Dir Supp - Textbooks, Property
Dir Supp - Transport for Pub Sch Children
Dir Supp - Transport, Property
Dir Supp - Employee Benefits
Dir Supp - Employee Benefits, Property
Dir Supp - Private School Students
Dir Supp - Other - Pub School Students
Dir Supp - Other - Pub Sch Students, Property
TOTAL DIRECT PROGRAM SUPPORT
CURRENT EXPENDITURES

E61
FACS Non-Property Expenditures
E62
FACS Property Expenditures
E63
FACS Equipment
E7A1
Debt Service, Interest
E7A2
Debt Service, Redemption of Principal
STE7
TOTAL OTHER USES
See notes at end of table.

H-5

FY 2023 Amount
(a)1
764,540,927
413,954,726
746,231,183
171,424,580
138,372,696
218,000
2,096,369,416

Preschool
Expenditures
(b)2
3,083,621
1,600,165
-13,282
1,631,694
0
1,621
6,303,819

Adjusted Amount
(c) = (a) - (b)
761,457,306
412,354,561
746,244,465
169,792,886
138,372,696
216,379
2,090,065,597

2,430,060,905
1,339,489,755
1,338,499,707
286,628,027
161,129,206
13,858,318
5,408,536,712

0
0
44,179,978
0
0
0
44,179,978

2,430,060,905
1,339,489,755
1,294,319,729
286,628,027
161,129,206
13,858,318
5,364,356,734

19,923,056,373
9,793,274,289
7,147,367,753
3,700,164,636
561,496,573
47,586,659
40,611,449,710

197,380,705
100,984,610
209,998,757
20,368,791
5,694,141
440,363
529,173,226

19,725,675,668
9,692,289,679
6,937,368,996
3,679,795,845
555,802,432
47,146,296
40,082,276,484

1,205,376,457
635,422,674
162,055,940
1,785,810,445
70,432,944
678,024
3,789,343,540

3,336,224
1,714,736
1,846,957
2,840,041
238,793
0
9,737,958

1,202,040,233
633,707,938
160,208,983
1,782,970,404
70,194,151
678,024
3,779,605,582

113,873,921
65,763,902
16,677,055
18,736,831
3,899,003
177,670
215,229,379

610,156
332,238
7,896
28,980
0
0
979,270

113,263,765
65,431,664
16,669,159
18,707,851
3,899,003
177,670
214,250,109

0
0
0
0
0
0
0
4,904,282,199
63,591,546
4,904,282,199
110,190,148,549

0
0
0
0
0
0
0
0
0
0
1,532,608,756

0
0
0
0
0
0
0
4,904,282,199
63,591,546
4,904,282,199
108,657,539,793

10,253,103,913
305,337,363
393,473,320
3,706,508,560
4,674,667,618
8,381,176,178

13,726,751
2,498,472
2,179,245
713,697
2,558,348
3,272,045

10,239,377,162
302,838,891
391,294,075
3,705,794,863
4,672,109,270
8,377,904,133

Appendix H–State Notes
Exhibit H-1.

California’s supplemental report for NPEFS 2022-23: total expenditures excluding preschool
expenditures (Goal 0001)—Continued

Item Code
E81
E82
E9A
E9B
E9C
E9D
E91
STE9

Description
Community Services - Non-property
Community Services - property
Direct Cost - Non-Pub Sch Programs
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

FY 2023 Amount
(a)1
732,622,799
2,351,338
0
690,876,317
0
0
3,018,734
690,876,317
1,599,067,685
123,465,819,263

Preschool
Expenditures
(b)2

0
0
0
0
0
0
0
0

Adjusted Amount
(c) = (a) - (b)
732,622,799
2,351,338
0
690,876,317
0
0
3,018,734
690,876,317

11,938,954
1,558,274,461

1,587,128,731
121,907,544,802

97,819,879,245
1,360,553,602
96,459,325,643
CE1
Current Exp Paid from State & Local Funds
12,370,269,304
172,055,154
12,198,214,150
CE2
Current Exp Paid from Federal Funds
1
“FY 2023 Amount (a)” column represents the 2022-23 NPEFS Totals for California and was submitted to NCES on August 14, 2024.
2
“Preschool Expenditures (b)” column represents the 2022-23 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. For instance, preschool expenditures paid with Title I funding were approximately $12.9 million (that was, approximately 0.82% of
the total Title I expenditures exclusion). Preschool ADA (73,179) was deducted from the total ADA; therefore, the adjusted ADA was 5,395,808
without preschool ADA. 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 2024).

Colorado

Fiscal Year: July 1–June 30
Notes:
• Changes in Non-property Tax (R1B) revenues were driven primarily by the large, metro-area districts. One
district, accounting for more than 50% of the overall change, indicated that the increase is due to the (local
county) Urban Renewal Authorities (URAs) within district boundaries with which the district has
Intergovernmental Agreements (IGAs). These IGAs arrange for the district and URAs to share tax increment
financing (TIF) revenues. Three URAs in particular generated an increase of approximately $7.3M in revenues,
accounting for 86% of the overall $8.4M increase for that district. This is attributed to the increase in assessed
valuations, primarily in the oil and gas industry.
• Overall, there was a negative balance in Earnings on Investment (R1I) last year (FY 22) due to significant
unrealized losses on invested bond funds at a large metro-area district. Because a negative revenue figure is not
allowed, the category was reported as zero last year. The total for this category is being reported as normal in FY
23. There were significant increases almost across the board, with a handful of districts reporting a decrease year
over year. This was largely market-driven, with one large district indicating that the rising interest rates (and an
additional $33M invested) resulted in additional investment income. One large district indicated FY 23 was a big
year for interest income in its Bond Fund as interest rates rebounded after COVID-19.
• Food Services (R1J) revenue was up significantly across the board. Two large metro area districts indicated that
the increase was due to the end of free meals (Seamless Summer Option - SSO) in FY 22. FY 23 was the first
year following COVID that the district began charging for meals in addition to selling ala-carte items. The
expectation is that revenues will decline again next year because of Colorado's new (state-funded) Healthy School
Meals for All (free meals) program which launched in FY 24.
• Grants-in-Aid from the Federal Government (R4B) revenues reported by the districts were down approximately
7.7% in FY 23. This was due primarily to the reduced revenues in the ESSER I (CARES Act), ESSER II
(CRRSA), GEER I COVID-19 relief programs. Revenues for these federal grants were significantly higher in FY
22 than in FY 23. When combined, the revenues for these three grant programs were down nearly $136M year
over year. The increase in FY 23 revenues for other COVID-related federal relief funds such as ESSER III did not
offset the significant decreases reported in ESSER I, ESSER II and GEER I revenues. This led to a decrease in
federal revenues as a percentage of overall revenues in FY 23 vs FY 22.
• Student Support Services, Purchased Services (E232)) totals were mixed across the state, however, increases in a
handful of districts drove the overall year over year increase. One large metro area district provided contracted
support for students with ESSER II funds. Services contracted for included mental health services, structured

H-6

Appendix H–State Notes

•

•

•

•

recess time, and social and emotional support. ESSER learning loss set-aside dollars were spent on contracted
support for tutoring, before and after school activities, and summer school. Another large district indicated that
purchased services increased due to the emphasis on student support and the need for additional counselors, social
workers and other Social-Emotional Learning supports.
General Administration Support Services, Employee Benefits (E224) expenses were again higher because of
Public Employees Retirement Association (PERA) on-behalf payments made by the state. Payments were
significantly higher in FY 23 as the state made the FY 23 contribution (typically $225M annually) plus the FY 21
contribution that was missed when the legislature paused PERA On-Behalf payments in FY 21 due to the
COVID-19 pandemic and related budget concerns.
Student Transportation Support Services, Property (E257) expenditures were mixed across the state, but several
mid-large districts had significant increases year over year. The district audits for three of these largest increases
indicate that investments in transportation vehicles were made in FY 23 (one district completed the purchase of
18 buses), some being paid for with ESSER II and ESSER III funding. Another large district indicated they
purchased 6 buses and 6 white fleet vehicles in FY 23.
The large districts accounted for most of the overall change in Other Support Services, Property (E258). Two
metro area district audits confirm $4.7M and $1.1M was recorded for SBITAs in program 2800. Another $1.8M
increase came from a charter school in a large district. Also contributing to the year over year increase was a large
metro-area district that implemented GASB 87 in FY 22, which included a negative $13.4M reclassification entry
last year, compared to $145K in this category in FY 23. Expenditures were up in this category at one large district
working to provide high quality internet access to students from low-income families. Additional expenditures
related to hardware costs for replacement, upgrade and/or expansion.
State Per Pupil Expenditures (PPE15) increased by 6.99%. The statewide average per-pupil funding (state share)
in FY 23 was $9,595.86 compared to $9,014.17 in FY 22 - an increase of $581.69, or 6.5%. The total state share
to districts in FY 23 was $4,989,526,241 compared to $4,709,740,482 in FY 22 - an increase of 6%. This increase
included the rate of inflation applied to prior year as well as another significant buydown of the state's budget
stabilization factor. This brought the BSF rescission down to 3.68% from 5.93% in FY 22 ($-321M versus $503M).
(* BSF: In FY 2009-10, Colorado's legislature created a new factor in the school finance formula due to the Great
Recession and economic downturn that put pressure on the state's budget. The factor is a state budget tool that
proportionally reduces the amount of total funding for each school district. The factor reduces state aid to
districts.)

Connecticut

Fiscal Year: July 1–June 30
Notes:
• Connecticut does not collect data from local school districts for the District Activities (R1K) item.
• Previously, Connecticut reported State Technical Education and Career System (CTECS) school programs under
Other Direct Program Support for Public School Students, Property (E4E2). For the current year, these programs
have been distributed across various expenditure sections.
• Connecticut's data collection tool does not collect the detail for Non-Property Expenditures (E61). The U.S.
Census Bureau imputes a value for that data item.

Delaware

Fiscal Year: July 1–June 30
Notes:
• The ratio of District Activities (R1K) to Average Daily Attendance changed from 20.62 to 18.83 from FY 22 to
FY 23. The two large revenue reductions in FY 23 district activities were primarily due to a decrease in insurance
payments from parents to cover district-owned equipment used by students and sales and service receipts.
Meanwhile, average daily attendance increased from 130,730 in FY 22 to 132,378 in FY 23. This caused the ratio
of district activities to average daily attendance to decrease from FY 22 to FY 23.
• The percentage of total revenue from federal revenue changed from 13.17% to 12.46% from FY 22 to FY 23. The
federal revenues increased from FY 22 to FY 23. But overall, there was a much larger increase in local, state, and
other revenues in FY 23 when comparing the FY 22 and FY 23 revenue totals. Due to a higher increase in local,
state, and other revenues in FY 23, the ratio percentage of federal revenue to total revenue changed by -.71%.
• The increase in Instruction, Purchased Services (E13) expenditures was due to an increase in computer-assisted
instructional expenditures in FY 23 in comparison to FY 22. In FY 23, there were no items reported under this
section.

H-7

Appendix H–State Notes
•

There was a higher State Per Pupil Expenditure (PPE15) due to significant increases in expenditures in
instruction, support services, and non-instructional expenditures categories when comparing FY 22, FY 21, and
FY 20 expenditures.

District of Columbia

Fiscal Year: October 1–September 30
Notes:
• Instruction, Salaries (E11) increased by nearly 20 percent from the prior fiscal year, which was primarily driven
by the District of Columbia executing a retroactive teacher union contract (nearly $200M). The District of
Columbia Public Schools (DCPS) LEA accounts for nearly 85% of the salary increase total, and many charter
school LEAs in the city also raised teacher salaries to stay competitive.
• The increase in Average Daily Attendance (ADA) from the prior fiscal year was due primarily to increased
enrollment and a push for a return to schooling post peak COVID-19. The FY 23 ADA amount is in line with preCOVID ADA amounts.

Florida

Georgia

Fiscal Year: July 1–June 30
Notes:
• Much of the increase in Food Services (R1J) revenue was due to the resumption of normal school lunch sales
following the end of COVID related waivers and programs.
• In FY 23, there was nothing to report for Instruction, Tuition and Voucher Payments Outside the State to Private
Schools, Individuals and Other (E14) as there were zero students reported in out-of-state residential programs.
• The vast majority of the increase of Instruction, Other (E18) was due to an accrual by Palm Beach for a $60M
settlement related to referendum funding that has to be passed through to Charter Schools.
• The increases in Student Support Services, Property (E252), Operations and Maintenance Support Services,
Property (E256) and Other Support Services, Other (E268) was due to receipt of COVID-19 federal assistance
funds, specifically for fund 445 ESSER III.
• Majority of the increase in Instruction Support Services, supplies (E243) was driven by expenditures in library
books in Orange County School District.
• The 8.2% increase in State Per Pupil Expenditures (PPE15) was primarily attributable to a $2.9B increase in Net
Current Expenditures (NCE13). Of the $2.9B increase, expenditure increases in the following categories
comprised the majority of the total increase: Instructional Salaries (E11) $0.4B increase, Instructional Purchased
Services (E13) $0.7B increase, Support Services (STE2T) $0.9B increase, and Other Direct Program Support for
the Public (E4E1) $0.4B increase.
Fiscal Year: July 1–June 30
Notes:
• Food Services (R1J) revenue experienced a significant increase of $144.7M from FY 22 to FY 23. This rise
marks a return to pre-pandemic levels, as previous decreases were due to Georgia's statewide free meals during
the past two fiscal years. Districts have now resumed their free/reduced/paid meal statuses.
• The increase in Other Local Revenue (R1L) rose by $92M. Within this total, Houston County received $16M
from the county to cover a portion of the new Aquatic Center.
• Grants-in-Aid Direct from the Federal Government (R4A) saw an increase of $13M. Of this, $7M related to
Program 1450 (Indirect Costs) was largely driven by Cobb County School District's expenditures from ARP
funds, covering indirect and child nutrition costs, which are allowable under indirect expenses.
• Grants-in-aid from the Federal Government through the State (R4B) showed a significant decrease of $577M,
primarily due to a reduction in Child Nutrition Program funds as districts reverted to free/reduced/paid meal
statuses. Specifically, Program 9600 decreased by $211M, and Program 9990 by $84M. Additional decreases
were noted in expiring CARES and CRRSA grants.
• Other Sources of Revenue (R5) decreased mainly due to the cyclical nature of bond issuances, which generally
occur every five years. This timing aligns with Georgia's Special Purpose Local Option Sales Tax (SPLOST)
referendums, which are voter-approved in each district.
• Instruction, Other (E18) had a $3M increase attributed to the resumption of pre-pandemic district activities, such
as conferences. Additionally, a minor allocation error in Schoolwide Consolidation Funds accounted for $3.9M,
offset by reductions in other categories. Object 890 saw an $11M increase, reflecting a return to regular district
operations.

H-8

Appendix H–State Notes
•

•
•

•
•
•
•
•

Hawaii

Idaho

Support Services, Instruction, Purchased Services (E233) saw an increase driven by multiple factors. Function
2210, object 532, rose by $4.7M due to GASB 96 compliance, while object 580 increased by $3M, representing a
return to normal activities. The largest growth, $7.9M in Program 4190 (ARP), reflects increased use before the
grant sunsets in September 2024. Fulton and Gwinnett Counties also increased ARP and CRRSA (ESSER II)
fund expenditures for professional activities.
Support Services, Instruction, Other (E263) grew by $7M across functions 2210, 2213, and 2220. Within this,
function 2213's dues and fees (object 810) rose by $4.7M. Program 1210 increased by $837,280, while ARP
ESSER III allocations contributed $1.3M in general funds and $1.4M in Teacher Endorsement Grants.
Support Services, General Administration, Purchased Services (E234) increased by $18.5M, with significant rises
in professional services (object 300, up $11M) and legal services (object 340, up $3M). Clayton County School
District accounted for $11M of the increase due to a $10M lawsuit settlement. DeKalb County also saw a $2M
rise, largely from ongoing legal proceedings.
Support Services, School Administration, Purchased Services (E235) increased by $8.7M, with the largest portion
in professional and technical services (object 300), which rose by $5.4M, and additional costs in other purchased
services (object 595), up $3M.
Support Services, Operations and Maintenance, Property (E256) increased by $28.5M, largely from the School
Security Grant in Program 1695, part of the amended FY 23 budget. This $115M grant is expected to drive
further increases until it expires on June 30, 2024.
Support Services, Student Transportation, Capital Asset (E257) saw a $35M increase in capital asset
expenditures. The amended FY 22 budget added $188M in state funds for bus purchases, with the funding
available through June 2025, suggesting continued high expenditures.
Support Services, Other Support Services, Property (E258):
Food Services Operations, Other (E3A16) grew by $8.4M, driven primarily by indirect costs within Program
9600 for School Food Service Operations. This increase reflects higher federal funding in response to rising food
costs.

Fiscal Year: July 1–June 30
Notes:
• Hawaii does not charge Tuition from Individuals (R1E).
• Hawaii's Grants-in-Aid from the Federal Government Through the State (R4B) funding declined by $56M from
FY 22 to FY 23, primarily due to the expiration of federal COVID-19 recovery funds. Specifically, ESSER II
funds (ALN 84.425D) decreased by approximately $113M after their expiration on 9/30/2022, with most
expenditures and drawdowns occurring in FY 21 and FY 22. This decrease was partially offset by a $50M
increase from the Coronavirus State and Local Fiscal Recovery Funds (CSLFRF, ALN 21.027), which were
awarded by the Governor of Hawaii on 9/15/2022 and fully utilized by their expiration on 6/30/2023.
• The increase in Hawaii's total revenues (TR) is primarily attributable to an increase in state appropriations for
teacher salaries and one-time construction and repair and maintenance costs to department facilities.
• Hawaii's increased expenditures in FY 2023 were primarily attributable to collective bargaining increases and
pay-differential increases, an increased use of sabbatical leave for employees, software as a service investments,
and special education payroll and employee differentials to incentivize teachers to return to the special education
field. Hawaii also made significant investments in equipment and facility repairs and maintenance.
Fiscal Year: July 1–June 30
Notes:
• The increase in Food Services (R1J) revenue was due to the end of Federal Assistance Funds for school meals,
this is returning to pre-COVID levels.
• The decrease in Federal Revenues through Grants-in-Aid from the Federal Government Through the State (R4B)
was due to the completion of drawdown of ESSER funds and overall decrease in flow of federal funds.
• The increase in Direct Program Support Subtotal (STE4) was due to state payment of LEA buy-in costs to join
the state health insurance program.
• The increase in State Per Pupil Expenditures (PPE15) was due to increases in Discretionary funding, Idaho's
Literacy program, and Salary & Benefit Apportionment.
• West Bonner’s (083) financial data was excluded from Idaho’s NPEFS FY23 submission. The LEA’s average
daily attendance, along with other financial data from state sources (e.g. unemployment insurance, health
insurance buy-in, food commodities, etc.) were included in the NPEFS submission. The data will be revised in the
following collection cycle and will be included in the FY 23 Final Version 2a data file.

H-9

Appendix H–State Notes
Illinois

Indiana

Iowa

Fiscal Year: July 1–June 30
Notes:
• There was an increase in Food Services (R1J) revenue, as significantly more districts reported food sale revenue.
• Illinois consistently reports Facilities Acquisition & Construction Services, Non-Property Expenditures (E61) as
significantly less than Facilities Acquisition & Construction Services, Property Expenditures (E62).
• An increase in State Per Pupil Expenditures (PPE15) was due to federal relief fund projects and general
expenditure increases due to inflation.
• Illinois was unable to report expenditures by local/state and federal at this time for Current Expenditures Paid
from State and Local Funds (CE1) and Current Expenditures Paid from Federal Funds (CE2).
Fiscal Year: July 1–June 30
Notes:
• Food Services (R1J) revenue experienced a statewide increase in daily sales as districts returned to standard
operations post-COVID-19.
• Grants-in-Aid Direct from the Federal Government (R4A) saw a revenue increase due to the Empowering
Educators to Excel grant.
• Grants-in-Aid from the Federal Government Through the State (R4B) showed a statewide decrease following the
end of COVID-19 school lunch-related funding.
• Grants-in-Aid from the Federal Government Through Other Intermediate Agencies (R4C) displayed an increase
due to additional COVID-19-related funds.
• Tuition and Voucher Payments Outside the State, to Private Schools, Individuals, and Other (E14) decreased
because of reclassification of prior year expenditures to FY 23, following enhanced training and guidance.
• Student Support Services, Supplies (E242) increased due to COVID-19 stimulus funding and improvements in
the coding of supplies.
• School Administration Support Services, Purchased Services (E235) rose as a result of correcting prior-year
miscoding.
• Student Transportation Support Services, Property (E257) increased due to better training in coding for vehiclerelated expenses and the return of in-person schooling.
• Food Services Operations, Purchased Services (E3A13) increased because of improvements in the coding of
School Food Service expenditures.
• The increase in State Per Pupil Expenditure (PPE15) was likely due to the increase in overall funding due to
stimulus funds.
Fiscal Year: July 1–June 30
Notes:
• Grants-in-Aid from the Federal Government Through the State (R4B) decreased mainly due to reduced funding
for the National School Lunch Program and School Breakfast Program as schools returned to pre-pandemic
operations. In FY 22, federal funds provided free meals for all students, but in FY 23, this funding was no longer
available.
• Food Services (R1J) revenue saw a significant increase in revenue as districts resumed charging for meals under
the school lunch and breakfast programs. In FY 22, daily sales revenue was not collected because pandemic
funding covered these costs, but with reduced federal support in FY 23, districts reinstated charges.
• Grants-in-Aid Direct from the Federal Government (R4A) increased due to additional COVID-related funding
through the Emergency Connectivity Fund Program. Districts used these funds to acquire broadband equipment
and connected devices (like laptops or tablets) for students and staff.
• The percentage of Total Revenue (TR) coming from Federal Revenue (STR4) decreased primarily because of the
reduced funding for free meals under the National School Lunch and Breakfast Programs as schools returned to
standard operations in FY 23.
• Food Services, Employee Benefits (E3A12) increased due to increased GASB 68 pension expenses recorded in
FY 23. The high pension plan investment returns of FY 21 created a net pension asset and reduced expenses in
FY 22, but lower investment returns in FY 22 led to a pension liability in FY 23, increasing pension expenses
accordingly.

H-10

Appendix H–State Notes
•
•

Kansas

Operation of Non-Instructional Enterprise Operations Subtotal (E3B1) increased largely due to higher supply
costs (Enterprise Operations Supplies E3B14), including the establishment of new student stores in larger districts
and the materials and supplies required to support these expansions.
Other Uses, Debt Service Subtotal (STE7) decreased mainly because of lower Redemption of Principal (E7A2)
payments. Some large districts prepaid existing debt by refinancing, resulting in reduced principal payments in
FY 23.

Fiscal Year: July 1–June 30
Notes:
• The increase in Food Services (R1J) revenue was due to the ending of federal funding for school food service and
the school year normalized and students were back to Paid or Reduced lunch status.

Kentucky

Fiscal Year: July 1–June 30
Notes:
• Food Services (R1J) revenue increased by over 25%, exceeding $10M, due to growth in the Reimbursable School
Lunch Program, especially in larger districts.
• The ratio of District Activities (R1K) to Average Daily Attendance (ADA) showed a notable change from the
previous year, reflecting the resumption of activities as COVID-19 restrictions eased.
• Summer School Revenue (R1N) was greater than zero for the first time this year, with revenue recorded by an
independent school district.
• Grants-in-Aid Direct from the Federal Government (R4A) saw over a 25% increase, reaching at least $20M due
to federal revenues for construction and other restricted grants.
• Grants-in-Aid from the Federal Government Through the State (R4B) decreased due to reductions in ESSER II,
ESSER, CRSSA, Food and Nutrition, ARP Emergency Connectivity, Title IV, CARES Childcare, and GEER
funds.
• The percentage of Total Revenue (TR) derived from Federal Revenue (STR4) dropped significantly as ARPA,
CRRSA, and CARES funds for COVID-19 phased out.
• The percentage of the Instruction Expenditures Subtotal (STE1) represented by Instruction, Salaries (E11)
increased, reflecting greater spending in General Funds, Title I, State funds, and ARP ESSER funds on salaries.
• Instruction, Employee Benefits (E12) grew by over 20% due to increased spending on Kentucky Teacher
Retirement, CERS, federally funded health benefits, other employee benefits, and Medicare for employers,
supported by Local Grants and Federal ESSER II funds.
• Student Support Services, Purchased Services (E232) increased more than 25% from the prior year due to
increased spending in ARP ESSER funds for medical services.
• Instruction Support Services, Property (E253) increased more than 25% from the prior year due to increased
spending in General Fund for land and Land improvements and ARP ESSER funds for Buildings, Other
Equipment and Furniture and Fixtures.
• General Administration Support Services, Supplies (E244) surpassed $5M, increasing over 25% due to ARP
ESSER spending on general and technology supplies, diesel, reimbursements, and other materials.
• Instruction Support Services, Property (E253) exceeded $10M with over a 25% increase, driven by General Fund
spending on land and improvements and ARP ESSER funds for buildings, equipment, and furniture.
• Operation & Maintenance Support Services, Purchased Services (E236) rose above $10M, increasing by over
25% as districts used ESSER II and ARP ESSER funds for building repairs, maintenance, professional services,
and insurance, along with local project funding for repairs.
• Operation & Maintenance Support Services, Property (E256) rose by more than 25%, surpassing $10M, due to
increased General Fund spending on land improvements and ARP ESSER funding for other equipment.
• Student Transportation Support Services, Property (E257) grew by over 25%, exceeding $10M, largely from
ESSER II funding for vehicles and technology hardware.
• Other Support Services, Purchased Services (E238) increased by more than 25%, surpassing $10M, driven by
spending on medical services and travel from local grants.
• Other Support Services, Supplies (E248) exceeded $5M, increasing by over 25%, with spending from Federal and
ESSER II funds, local projects, and General Fund on technology-related supplies and equipment.
• Other Support Services, Property (E258) rose by over 25%, surpassing $10M, as ESSER II, state grants, and local
grants supported purchases of technology software and hardware.

H-11

Appendix H–State Notes
•
•
•
•
•

Food Services, Supplies (E3A14) increased by over 20%, exceeding $5M, due to higher spending on food,
general supplies, and milk, funded by the General Fund, local projects, and federal funds.
Operation of Non-Instructional Enterprise Operations Subtotal (E3B1) rose by more than 25%, reflecting
increased ARPA Childcare funds and local project spending on salaries and benefits.
Direct Cost Programs, Non-Public School Programs (E9A) decreased by over 25%, dropping below $1M, due to
reduced spending on salaries, benefits, and supplies in the General Fund and state projects.
Direct Cost Programs, Community College (E9C) increased by over 25%, exceeding $1M, with additional
spending on professional services, salaries, supplies, and equipment for technology.
State Per Pupil Expenditure (PPE15) increased by more than 5% from last year as districts spent state funds
supplemented by additional federal CARES, CRRSA, and ARPA funds, which supported educational
improvements.

Louisiana

Fiscal Year: July 1–June 30
Notes:
• Increase in Food Services (R1J) revenue was due to school systems meal sales increasing due to not receiving
100% free lunches due to COVID-19 funding.
• Increase in Instruction, Tuition and Voucher Payments to Other LEAs and Charter Schools Within the State (E15)
was due to expenditures associated with student dual enrollment.
• Increase in Instruction, Property (E17) was due to increased student enrollment, hurricane repairs, and school bus
purchases.
• Increase in Instruction Support Services, Employee Benefits (E223) was due to outsourcing of nurses, grant
spending, consultant services, spending at charter schools and Career & Technical expansion.
• Increase in School Administration Support Services, Other (E265) was due to charter school miscellaneous
expenditures, school activity expenditures and a charter school that reported costs associated with the school
closing.
• There was a decrease in Operations and Maintenance Support Services, Purchased Services (E236) due to
hurricane related expenditures.
• The increase in Operations and Maintenance Support Services, Property (E256) was due to equipment purchases
like weapon detectors, security systems, and furniture.
• Student Transportation Support Services, Supplies (E247) increased due to charter school expenditures, bus
repairs, and fuel costs.
• The increase in Support Transportation Support Services, Property (E257) was due to school bus purchases.
• The increase in Other Support Services, Property (E258) was due to technology-related hardware and software
upgrades.

Maine

Fiscal Year: July 1–June 30
Notes:
• Given that FY 22 was still seeing the influence of Federal COVID-19 funds, Local Revenues District Activities
(R1K) decreased as less funds were recorded in LEA accounting in FY 23.
• State Per Pupil Expenditures (PPE15) increased due to the increase in current expenditures of 5+% and the
decrease in pupils by -1+%.

Maryland

Fiscal Year: July 1–June 30
Notes:
• Food Services (R1J) revenue increased by more than 20% from the previous year. In Maryland, this field
fluctuates yearly. The increase in FY 23 was particularly notable because students started paying for their meals
and being recorded as Other Revenue, unlike during the pandemic when food was free for all children in school.
• District Activities (R1K) in Maryland includes payments from students for admission to school-sponsored
activities, use of school equipment, and payments from non-students for various items. Consequently, this
revenue fluctuates annually. Due to the implementation of GASB84, all custodial funds that do not qualify as
fiduciary activities are now reported as either governmental funds or special funds.
• Other Revenue from Local Sources (R1L) varies year to year but the pronouncement of GASB 84 affected this
line item.

H-12

Appendix H–State Notes
•
•
•
•
•

Grants-in-Aid Direct from the Federal Government (R4A) revenue varies from year to year but still includes
additional funds provided by the Federal government due to COVID-19.
Grants-in-Aid from the Federal Government Through the State (R4B) decreased due to the food service fund
details recorded by the LEAs in Maryland and the normalization of operations following the pandemic funding.
Several expenditure categories increased due to additional funding provided due to the pandemic that resulted in
increased support for instruction in school districts, with some funds remaining. In addition, several categories
saw increases due to more normal day-to-day operations.
Food Services, Purchased Services (E3A13) increased by more than 20% from the previous year. In Maryland,
this cost can vary annually. The current increase was partly due to the normalization of school operations
following the pandemic.
State Per Pupil Expenditures (PPE15) increased by just over 5% compared to the previous year. Revenue and
costs can fluctuate annually, depending on the available funding in Maryland, enrollment levels, and spending
needs.

Massachusetts

Fiscal Year: July 1–June 30
• Decreases in Grants-in-Aid Direct from the Federal Government (R4A), Grants-in-Aid from the Federal
Government Through the State (R4B), and Grants-in-Aid from the Federal Government Through Other
Intermediate Agencies (R4C) were attributed to declines in COVID-19 federal assistance funds.
• The increase in Food Services Operations, Employee Benefits (E3A12) was due to increased spending on school
nutrition programs from state and federal sources resulted in increased allocation of funds to salaries and benefits
for school lunch programs.
• The Commonwealth experienced decreased expenditures related to transporting students to non-public schools,
Direct Cost Programs, Non-Public School Programs (E9A), between FY 22 and FY 23.
• The increase in State Per Pupil Expenditures (PPE15) was due to the commonwealth investing more in districts as
a result of the Student Opportunity Act, which is a landmark funding reform being implemented. Districts also
continued to spend down their ESSER funding.

Michigan

Fiscal Year: July 1–June 30
Notes:
• An increase in Food Services (R1J) revenue was due to the expiration of federal funding for food services.
• The decrease in Grants-in-Aid from the Federal Government Through the State (R4B) was due to a decrease in
COVID-19 federal assistance funds drawdowns by districts.
• The increase in Operation and Maintenance Support Services, Employee Benefits (E226) and Instruction,
Employee Benefits (E12) was due to a one-time, state categorical of $1B passed through the districts to contribute
to the state pension system which increase several benefit expenditure categories.
• The increase in Other Support Services, Supplies (E248) and Operations and Maintenance Support Services,
Other (E266) were due to expenditures falling into these "other" categories because of COVID-19 federal
assistance funding.
• Changes in Other Support Services, Property (E258), Operations and Maintenance Support Services, Property
(E256) and Student Transportation Support Services, Property (E257) could be due to the significant variability of
capital outlay amounts that depend on district projects, large purchases, and available funding sources.
• The increase in State Per Pupil Expenditures (PPE15) was due to continued COVID-19 federal assistance
funding, drawdowns, and expenditures.

Minnesota

Fiscal Year: July 1–June 30
Notes:
• Earnings on Investments (R1I) was greater than $0 but was $0 for the prior year. The previous year saw a
negative return on investments. This was due to several schools in Minnesota reporting a negative return on
investments due to fluctuations within the securities market. FY 23 LEAs reported positive return on investments.
• Food Services (R1J) revenue increased more than 25% for the prior year. For fiscal year FY 22, schools in
Minnesota were operating all year under the Summer Food Service Program, which offered free meals to students
all year and reimbursed at a higher rate the National School Lunch Program (NSLP). In FY 23, schools went back
to the NSLP, at a lower reimbursement rate. Therefore, families were paying more out of pocket in FY 23.
Conversely, Grants-in-Aid From the Federal Government through the State (R4B) decreased.

H-13

Appendix H–State Notes
•
•
•
•

•
•

Instruction, Tuition Payments Outside the State, and to Private Schools (E14) increased due to an increase in
payments that LEAs made to other public or private agencies (non-school districts) for educational purposes.
Student Transportation Support Services, Property (E257) increased due to an increase in purchases of pupil
transportation vehicles with COVID funds.
Other Support Services, Purchased Services (E238) increased due to a significant increase in insurance costs for
LEAs.
Other Support Services, Other (E268) for the current year is $0 but was greater than $0 for the prior. The total for
FY 23 was actually -$4,382,906 and NPEFS doesn't accept negative numbers. This negative amount was due to
Federal Indirect Cost Chargebacks. The positive amount reflected in FY 22 also included miscellaneous
expenditures that LEAs allocated (in FY 23) to the appropriate expenditure object code.
Enterprise Operations, Salaries (E3B11) and Operation of Non-Instructional Enterprise Operations Subtotal
(E3B1) decreased due to the dissolution of a Regional Management Information Center (RMIC).
Minnesota will not be able to provide Current Expenditures by fund type (CE1 and CE2) until FY 24 data is
submitted due to limited programmer resources.

Mississippi

Fiscal Year: July 1–June 30
Notes:
• A portion of the amount initially reported under Facilities Acquisition & Construction Services, Property
Expenditures (E62) will be reallocated to Facilities Acquisition & Construction Services, Equipment (E63) by the
U.S. Census Bureau.

Missouri

Fiscal Year: July 1–June 30
Notes:
• The increase in Food Services (R1J) revenue was due to a decrease in funding for school lunches, resulting in an
increase in the purchasing of lunches.
• Both Federal Sources of Revenues Subtotal (STR4) and Grants-in-Aid from the Federal Government through the
State (R4B) were lower in FY 23 mainly due to no longer receiving the Child Nutrition Emergency Operating
Cost Reimbursement, received from Section 722 of P.L. 116-260, the Consolidated Appropriations Act of 2021.
• The decrease in Instruction Support Services, Property (E253) was largely due to high amounts spent in
purchasing and updating technology to allow for remote schooling in the years preceding this one.
• The increase in Other Support Services, Property (E258) was caused by an increase in capital outlay in the
financial accounting and staff accounting segments, many LEAs had to change their financial software
accounting vendor.
• The change in Food Services Operations, Purchased Services (E3A13) was due to a change in the coding of food
services regarding contracted food services.
• State Per Pupil Expenditures (PPE15) increased in FY 23 due to both rising enrollments, from a low in FY 21,
and the rising costs.

Montana

Fiscal Year: July 1–June 30
Notes:
• Food Services (R1J) revenues include daily sales of school lunch, breakfast, and milk programs to students and
staff which are considered reimbursable by the U.S. Department of Agriculture. Programs include the National
School Lunch Program, the School Breakfast Program, and the Special Milk Program. The reported amount for
item R1J between FY 16 through FY 19 (pre-Covid pandemic years) averaged $18,400,000. During FY 22
federal lunch reimbursement was provided at both a higher rate and was offered at 100% Federal funding. Review
of federal school nutrition revenues indicated an inverse pattern associated with Federal reporting when compared
to the local school nutrition reporting. It might be inferred that the increased support for school nutrition from
federal sources created a temporary opposing effect on local school nutrition funding in association with the
Coronavirus pandemic.
• Grants-in-Aid From the Federal Government Through the State (R4B) includes federal grants provided to a local
education agency through the state that can be used, without restriction, for any legal purpose desired by the LEA.
Federal grants provided to a local education agency through the state that must be used for a "categorical" or
specific purpose. Include Medicaid reimbursements here. Revenue received through the Title I program should be
reported here. The reported revenues for state revenue codes related to school nutrition programs and have
dropped significantly between FY 22 and FY 23. This decrease accounts for approximately $37.5M of the overall

H-14

Appendix H–State Notes

•

•

•

decline for this category. Additionally, CRRSA revenue decreased $32.8M. Although an increase in the reported
revenues under the ARP act was noted, the increase does not offset the reported decline experienced from
CRRSA reported revenues.
Instruction, Property (E17) includes tangible property of a more or less permanent nature, other than land or
buildings or improvements thereon. Examples are machinery, tools, trucks, cars, furniture, and furnishings.
Reported expenditures for FY 23 increased $11.7M. This increase was in association with a one-time reported
expenditure by Montana Legal Entity 0291 Winifred K-12 School District where a single expenditure has been
reported on the district Trustees Financial Summary (TFS) In the Building Fund (60) Program Code Regular
Education Programs (1XX) Function Code Instruction (1XXX) Object Code (7XX) Capital Outlay. This
expenditure string is an included item reportable to item E17.
Instruction, Other (E18) includes dues and fees paid by LEAs on behalf of instructional staff for membership in
professional or other organizations. Include miscellaneous expenditures not properly classified in one of the
objects included above. It is noted that there has been a high amount of variability for this item over the past
years. Dues and fees have experienced drastic swings due to the Coronavirus pandemic. Review of the data shows
an overall increase from the various expenditures that contribute to item code E18 with no one expenditure or
group of expenditures that indicate an identifiable cause for the increase.
The State Per Pupil Expenditure (PPE15) declined over the prior fiscal year because the rate of increase in the
reported average daily attendance did not directly relate to an equal rate of increase in net current expenditures.
Current expenditures for state and local funds indicate an increase that would result in a positive increase for state
per pupil expenditures. In review of reported federal expenditures there is a decrease of over $62M which
parallels the revenue decline in reported federal revenues. The overall decline in reported federal expenditures has
influence the overall state per pupil expenditure.

Nebraska

Fiscal Year: September 1–August 31
Notes:
• Food Services (R1J) revenue increased due to Covid-19 federal assistance funds, that provided free nutrition
programs, ending. Fees are now being collected from students.
• Grants-in-Aid from the Federal Government Through the State (R4B) decreased because Covid-19 federal
assistance funds for nutrition programs ended and the timing of payment reimbursements to LEAs caused a shift
of receipts to the 2023/24 data year.

Nevada

Fiscal Year: July 1–June 30
Notes:
• Nevada reported preliminary numbers for FY 23. The data will be revised in the following collection cycle and
will be included in the FY 23 Final Version 2a data file.

New Hampshire

Fiscal Year: July 1–June 30
Notes:
• Changes from the prior year were primarily due to ongoing adjustments as schools transition from the financial
impacts of COVID-19. This includes the phasing out of federal school lunch revenue calculations from FY 22 to
FY 23.

New Jersey

Fiscal Year: July 1–June 30
Notes:
• The statewide Food Services (R1J) revenues increased by a large multiple over the whole state due to remote
learning being the dominant learning structure in FY 21 and then returning to more classroom instruction in the
FY 22 and FY 23 school years due to the timing of Covid-19 pandemic.

New Mexico

Fiscal Year: July 1–June 30
Notes:
• Property Tax (R1A) revenue increased due to a significant increase in State Equalization Guarantee (SEG)
appropriation.

H-15

Appendix H–State Notes
•
•
•
•

Increased revenue had a positive impact (New Mexico's State Equalization Guarantee increased 12%) on
instructional expenditures.
Maintenance of plant expenditures significantly increased as New Mexico transitioned back to in person learning.
Title I Carryover Expenditures are not captured.
The State Equalization Guarantee increased by 12% explaining sharp increase in State Per Pupil Expenditure
(PPE15).

New York

Fiscal Year: July 1–June 30
Notes:
• The main explanation for the decrease in revenues for Grants-in-Aid from the Federal Government Through the
State (R4B) was that New York City Department of Education received all their CARES Act funding by the end
of the FY 22 school year.
• The increase in revenues for Food Services (R1J) revenue was likely due to the loss of pandemic-era waivers that
allowed schools to serve all students school meals at no charge.
• The Local Revenue (STR1) as a percentage Total Revenue (TR) increased from FY 22 to FY 23. The primary
driver was likely the decrease in CARES Act revenue for New York City Department of Education as detailed
above in R4B.
• The increase in School Administration Support Services, Other (E265) was mainly due to one district that noted
an increase in indirect cost calculations on COVID-19 Federal Assistance Funds expenditures. Indirect costs for
two grants are calculated using the nonrestrictive indirect cost rate of 10.7%, instead of the restricted indirect cost
rate of 3.4%, which is normally used.
• State Per Pupil Expenditures (PPE15) decreased by 0.61%. ADA increased from 2,236,466 in FY 22 to 2,240,801
in FY 23 (an increase of 4,335 or 0.19%). At the same time the biggest expenditure, Instruction Expenditures
Subtotal (STE1), decreased from $48,580,913,762 in FY 22 to $47,354,847,609 in FY 23 (a decrease of
$1,226,066,153 or 2.52%). Though the percentage decrease is small, the size of the expenditure decrease had a
significant impact on PPE15.
• The online system that NYSED uses to collect school district data is the State Aid Management System (SAMS).
The accounting codes used in SAMS is established by the New York State Office of the State Comptroller (OSC).
OSC has not established accounts to separately track COVID revenues. There are only 3 accounts established by
the Office of the State Comptroller in relation to COVID federal funding. They are revenue only and they are as
follows:
o 1-4108-116 (CARES Act Education Stabilization Fund (A4286)
o 2-4289-241 Other Federal Aid - CRSSA Act (Federal Aid) (F4289)
o 2-4289-242 Other Federal Aid - ARP Act (Federal Aid) (F4289)
It is not likely that we will be able to provide this information.
• In addition, the system used by NYSED collects almost 3,000 data points and it would not be feasible to break
expenditures out by federal funding source. NYSED is in the process of determining whether COVID-19 Federal
Assistance Funds revenues and expenditures can be obtained from other program offices in NYSED.

North Carolina

Fiscal Year: July 1–June 30
Notes:
• Food Services (R1J) revenue increased in FY 23 and was more in line with pre-Covid pandemic totals.
• North Carolina was unable to report District Activities (R1K) separately. The situation is similar to prior years.
• Other Revenue From Local Sources (R1L) fluctuates from one year to another. FY 23 shows an increase of over
$94M in NC Revenue 4490, 4880 and 4890 (miscellaneous local operating revenues, indirect costs allocated and
other restricted local resources), which is the main driving force behind the overall change.
• Tuition and Voucher Payments to Other LEAs and Charter Schools Within the State (E15) increased over $4M.
This increase was related to reimbursing other educational agencies and the costs associated with obtaining a
certification.
• Increases in Instruction Support Services, Other (E263) and General Administration Support Services, Other
(E264) were Covid related.
• Operations and Maintenance Support Services, Purchased Services (E236) and School Administration Support
Services, Purchased Services (E235) increased significantly from the previous year, specifically in contracted
services, repair parts, materials, related labor, grease, anti-freeze and miscellaneous contracts and other charges.
This was to provide professional and technical services to various LEAs as well as repair and upkeep for
equipment used in the maintenance of school property and vehicles to continue normal operations.

H-16

Appendix H–State Notes
•
•

Operations and Maintenance Support Services, Property (E256) and School Administration Support Services,
Property (E255) increased likely due to the need to add or replace furniture and to add additional vehicles to
replace older vehicles that are too costly to repair.
Other Support Services, Property (E258) increased due to the purchase of computer hardware and replacement of
outdated computers, printers, servers, etc.

North Dakota

Fiscal Year: July 1–June 30
Notes:
• The increase in Other Local Government Units Non-property Tax (R1D) was due to the state of North Dakota
passing legislation that would expand the Homestead credit funding, which significantly increased tax credits
reimbursed by the state.
• The increase in Food Services (R1J) revenue was due to school districts collecting more lunch revenue.
• Grants-in-Aid Direct from the Federal Government Through the State (R4B) decreased due to timing of ESSER
funding submitted through the state.
• Other Sources of Revenue (R5) increased due to bond referendums passed by Mandan and Minot and sold bonds
in FY 22 distorting that to a larger number. Minot sold $100M and Mandan sold $50M in FY 22. $0 were sold in
FY 23.
• There is no reporting for Current Expenditures Paid from State and Local Funds (CE1) as North Dakota cannot
separate State and Local Expenditures in several areas because of COVID-19 Federal Assistance funds.
• North Dakota did not have sufficient resources available to collect data on expenditures paid from COVID-19
Federal Assistance Funds by function and object. The state will impute current expenditures paid from COVID19 Federal Assistance Funds based on the national percentage of current expenditures. This data will be reported
in the FY 23 NPEFS Final Version 2a data file.

Ohio

Fiscal Year: July 1–June 30
Notes:
• The increase in Food Services (R1J) revenue was due to an increase in lunch sales receipts.
• The increase in Other Revenue From Local Sources (R1L) was due to an increase in the usage of the general fund
across all LEAs.
• The increase in Operation and Maintenance Support Services, Property (E256) was due to an increase of ESSER
funds being used.
• The increases in Student Transportation Support Services, Property (E257), Other Support Services, Supplies
(E248) and Other Support Services, Property (E258) were due to an increase in the state grant fund and general
fund codes being utilized.
• The increase in State Per Pupil Expenditures (PPE15) was due to an overall increase in current expenditures and a
relatively consistent ADA.
• In Ohio, the EdChoice program is a school choice program and an award amount calculated for each individual
student and is deducted from a given district's state foundation payment and then transferred directly to the
private school on behalf of the student. These scholarships work such that the student's parents/legal guardians
have to sign a form indicating they're accepting the scholarship. According to the definitions in NPEFS and per
your explanation - this is considered funding "directly to students or families for payment of
elementary/secondary education expenses". These students are included in ADA.

Oklahoma

Fiscal Year: July 1–June 30
Notes:
• Other Local Government Units Non-Property Tax (R1D) declined from FY 22 to FY 23. A decrease in interest
earnings of $5.3M from FY 22 to FY 23 was indicated in the collection of revenue data. This decline could be
attributed to various factors such as changes in interest rates, shifts in investments strategies, or fluctuations in
market conditions.
• Student Transportation Support Services, Property (E257) increased due to the utilizations of ARP ESSER II
funds for the acquisition of buses.
• An increase in Food Services (R1J) revenue for student lunches and contact lunches suggest greater participation
in the school lunch/breakfast program. This uptick could be due to factors like increased enrollment, changes in
meal pricing, or a return to in person learning.

H-17

Appendix H–State Notes
•

Oregon

Instruction, Property (E17) decreased in FY 23. Districts experienced a decline in the allocation of ESSER II
funds for Technology Related Hardware. Similarly, there was a notable decrease ($5.4M) in local funds
designated for this purpose. This decline may be linked to a reduced demand for Technology Related Hardware.

Fiscal Year: July 1–June 30
Notes:
• With the higher focus around student needs, Oregon School Districts and Education Service Districts have offered
programs which allowed school districts to receive revenue as Tuition From Individuals (R1E) during the FY 23
school year from the prior year. Therefore, the value of R1E has increased in the FY 23 data submission.
• All Oregon School Districts were providing free meals under federal guidance for receiving federal resources
from COVID-19 pandemic relief funding for the prior year. This free food service program was unavailable in the
2022-23 school year, returning local food service revenues to normal levels, similar to the pre-COVID-19 era.
Therefore, the value of Food Services (R1J) revenues has increased in the FY 23 data submission.
• School district facilities have been utilized more frequently towards the end of the COVID-19 pandemic in the
FY 23 school year, and school districts were able to collect local revenue amounts for District Extracurricular
Activities. Therefore, the value of District Activities (R1K) revenues increased in the FY 23 data submission.
• Many Oregon School Districts have received additional funding from Intermediate Sources, such as Counties,
Cities, and Education Service Districts. Therefore, the increased Intermediate Revenue (R2) reported is a higher
percentage of Total Revenue (TR) in the FY 23 data submission.
• All Oregon School Districts received lower allocations of federal resources from COVID-19 pandemic relief
funding in the FY 23 school year. Therefore, the decreased Federal Revenue (STR4) reported is a lower
percentage of Total Revenue (TR) in the FY 23 data submission.
• With the increased federal resources in COVID-19 pandemic relief funding, Oregon school districts have
increased expenditures in several expenditures item codes.
• Several Oregon School Districts have increased expenditures on Adult Education (E9B) Program Costs during the
FY 23 school year from the prior year. Therefore, the value of E9B has increased in the FY 23 data submission.
• Many districts had a decrease in Average Daily Attendance (ADA) during FY 23 following the COVID-19 global
pandemic. Also, districts received increased federal revenues as pandemic relief funds. With the decline in
Average Daily Attendance and the rise in revenue sources, the State Per Pupil Expenditure (PPE15) rate has
increased in the FY 23 data calculation and submission.

Pennsylvania

Fiscal Year: July 1–June 30
Notes:
• The increases in Food Services (R1J) revenue was mainly attributed to the discontinuation of federal free meal
programs and more districts charging for food in the current year.
• The decrease in Grants-in-Aid Directly from the Federal Government (R4A) was mainly attributed to
Philadelphia City SD ($18M) and Pittsburgh SD ($11M), who each deferred grant funds received after fiscal year
end in FY 22 and recognized these funds in FY 23.
• The decrease in Federal Revenues through State (R4B) was primarily attributed to a decrease in COVID-19 relief
revenue that was disbursed, most notably ESSER II funding, as well as a decrease in federal funding for free
student meal programs, which correlated with the overall increase in local Food Service revenues (R1J).
• The decrease to the percentage of Total Revenue coming from Federal Revenues Subtotal (STR4) was due to the
decrease in disbursements of federally funded COVID grants combined with a decrease in federal food service
funding.
• The decrease in Instruction Support Services, Property (E253) was due to fewer technology equipment purchases
made by LEAs in the current year; more instructional support technology was purchased in the prior year to meet
educational needs during the COVID-19 pandemic.
• The increase in Other Support Services, Other Services (E268) was due to a higher interest expense ($12M)
incurred by Philadelphia City SD resulting from an increase in short-term borrowing in the current year.
• The change in Direct Cost Programs, Property (E91) was mainly due to an increase in equipment and other
property purchased by Intermediate Units (IU) for nonpublic programs using Emergency Assistance to NonPublic Schools (EANS) COVID relief funding.
• Expenditures paid from COVID-19 Federal Assistance Funds are budgeted numbers not actual expenditures.
Pennsylvania’s Annual Financial Report (AFR) data collection system does not allow for the identification of
expenditure funding sources. Therefore, the only data available for reporting of the “AE” variables must be
requested from PDE, and the source of that data is an extract from LEA budgeted figures obtained from

H-18

Appendix H–State Notes

•

subrecipient grant reports. These budgeted amounts represent LEA anticipated expenditures, not actual
expenditures. Furthermore, budgeted expenditures can only be provided by PDE for those grants which LEAs
specifically apply for and are awarded during the current fiscal/reporting year. The FY2022-23 amounts reported
in AE1-AE8 represent CTC budgeted expenditures for awards received through the COVID-19 Public Health
Workforce Supplemental Funding Grant (CFDA 93.354). PDE confirmed this was the only COVID-related grant
that PA LEAs both applied for and were awarded in FY2022-23. Please also note that the amounts representing
payments made to other LEAs could not be identified within these variables and therefore were not excluded.
Financial data and average daily attendance (ADA) for Midd-West SD and Fulton County Center For Career and
Technology are not included in the NPEFS submission because these LEAs did not report their financial data
before the cutoff date.

Rhode Island

Fiscal Year: July 1–June 30
Notes:

South Carolina

Fiscal Year: July 1–June 30
Notes:
• The number of textbooks ordered each year varies. Some variations are due to new textbooks being introduced
due to new editions, changes to curriculum, or even instructional standards. Sometimes, there is more of a need to
replace textbooks nearing the end of its "life cycle." Also, the use of online textbooks is increasing, and students
are being provided with the option for online only versions of textbooks, which may also reduce the cost of
purchasing hardcopy textbooks because the volume of hardcopies is being reduced.

South Dakota

Fiscal Year: July 1–June 30
Notes:
• Food Services (R1J) revenues was attributed to higher Sales to Students as districts resumed charging for meals
following COVID-19.
• Other Revenue from Local Sources (R1L) increased due to more contributions and donations made to districts.
• The percentage of Total Revenue (TR) from Intermediate Sources (R2) decreased, primarily due to a reduction in
county apportionments paid from counties to districts.
• The percentage of Total Revenue (TR) from Federal Revenue (STR4) increased, reflecting higher spending by
schools from ESSER funds.
• Revenues from CARES Act funds are not reported, as all ESSER I funds were fully expended in FY 22.

Tennessee

Fiscal Year: July 1–June 30
Notes:
• Grants-in-Aid from the Federal Government Through Other Intermediate Agencies (R4C) for the current year is
reported as $0, whereas it was greater than $0 in the prior year. This change reflects an updated methodology now
used to obtain this information.

Texas

Fiscal Year: September 1–August 31
Notes:
• The bulk of the increase in Food Service (R1J) activities can be attributed to a $338M increase in revenues
realized from Food Service Activities, which may include payments for meals from students and adults.
• The increase in Other Revenue from Federal Sources (R4D) was largely due to the $19.7M increase in Impact
Aid, which includes revenues realized for payments in lieu of taxes, to be used for current general operating
expenditures.
• The increase in Other sources of Revenue (R5) was due to an overwhelming rise in the issuance of bonds which
accounted for the $6B increase in this revenue reporting item from prior year. Thirty-five LEAs reported over
$100M in revenue growth from bonds issued.
• The increase in Tuition and Voucher Payments Outside the State, to Private Schools, Individuals and Other (E14)
was due to a $13M increase in expenditures for tuition and transfer payments amongst LEAs. The most

H-19

Appendix H–State Notes

•
•

•

•

•
•

Utah

significant increase in these expenditures was reported by Ector County ISD with a $10.3M rise in spending. This
district has explored district partnerships, including two partnerships:
o The STEM Academy: an innovative public, open-enrollment charter school currently located on the
UTPB campus.
o Odessa Y Learning Center
Instruction Support Services, Property (E253) increased due to several LEAs reporting expenditures for furniture,
equipment, and software.
Operations and Maintenance Support Services, Property (E256) increased by $108M. LEAs collectively reported
an $80.5M increase in additional maintenance and operating expenditures for furniture, equipment, and software,
including all equipment, furniture, technology equipment, and capital outlay items having a per unit cost of
$5,000 or more and a useful life of more than one year not classified elsewhere. Over 25 LEAs reported increased
expenses over $1 million.
Other Support Services, Property (E258) increased by nearly $63M. LEAs collectively reported a $34.9M
increase in expenditures related to general administration and data processing services furniture, equipment, and
software, including all equipment, furniture, technology equipment, and capital outlay items having a per unit
cost of $5,000 or more and a useful life of more than one year not classified elsewhere. There was also nearly a
$16.8M rise in the initial value of lease assets from right to use lease arrangements for furniture or equipment
related to general administration and data processing services.
The large increase in Food Services Operations, Property (E3A2) from FY 22 to FY 23 can mainly be attributed
to a $61.5M increase in Food Services expenditures for all equipment, furniture, technology equipment, and
capital outlay items having a per unit cost of $5,000 or more and a useful life of more than one year not classified
elsewhere. Around 140 LEAs reported increases in these expenditures over $100K, with 13 of these LEAs
reporting increases over $1M from prior year.
The increase in Facilities and Acquisition & Construction Services, Property Expenditures (E62) came from a
substantial $205M increase in expenditures for the purchase of land, land improvements other than buildings, and
any associated fees. This included any other costs necessary to alter the land for its intended purpose.
The primary factor influencing the increase in Facilities and Acquisition & Construction Services, Equipment
Expenditures (E63) was a $107M increase in expenditures for all equipment, furniture, technology equipment,
and capital outlay items having a per unit cost of $5,000 or more and a useful life of more than one year not
classified elsewhere. Approximately 50 LEAs reported increases in these expenditures over $1M.

Fiscal Year: July 1–June 30
Notes:
• Food Services (R1J) revenue is returning to pre-COVID amounts. During FY 22, federal funds reduced the need
for students’ sales for food services.
• The decrease in Grants-in-Aid from the Federal Government Through the State (R4B), Grants-in-Aid from the
Federal Government Through Other Intermediate Agencies (R4C), and Federal Sources of Revenue Subtotal
(STR4) were due to the reduction of COVID-19 federal assistance funding.
• The increase in Student Transportation Support Services, Property (E257) was due to an unusually low number in
FY 22.
• The increase in State Per Pupil Expenditure (PPE15) was due to expenditures increasing at a higher rate than
Average Daily Attendance (ADA).

Vermont

Fiscal Year: July 1–June 30
Notes:
• The ratio of Student Activities (R1K) to Average Daily Attendance (ADA) differs because student activities are
by nature potentially variable year to year, which can be seen if looking at multiple years instead of just the prior
year.
• Other Revenue from Local Sources (R1L) increased over prior year was not anomalous when looking at multiple
years. There were also larger budget surpluses carryover than in the prior 2 years.
• Operation of Non-Instructional Enterprise Operations Services (E3B1) can vary year to year, as seen when
viewing multiple years.
• Statewide aggregate attendance increased post-covid, driving down the State Per Pupil Expenditure (PPE15)
calculation.

H-20

Appendix H–State Notes
Virginia

Fiscal Year: July 1–June 30
Notes:
• The increase in Current Expenditures Paid from State and Local Funds (CE1) was largely due to recalculations of
state costs under Virginia's Standards of Quality, which amounted to $149.8M (including local matching funds).
Additionally, a state-funded 5% compensation supplement for instructional and support positions contributed
$42M from combined state and local funds.
• Virginia reported COVID-19 Federal Assistance Funds for the first time in FY 23 under the CARES Act,
CRRSA, and ARP Act.

Washington

Fiscal Year: September 1–August 31
Notes:
• Grants-in-Aid from the Federal Government Through the State (R4B) decreased because there was a reduction in
the funding from SLRF, ESSER II, and School Food Services due to adjustments post-COVID-19.
• Food Services (R1J) revenue has returned to pre-COVID (2019-20) levels.
• District Activities (R1K) revenue and Average Daily Attendance (ADA) have returned to pre-COVID (2019-20)
levels.
• Instruction, Other (E18) spending was reduced in FY 21 during COVID and has been adjusting upwards in both
FY 22 and FY 23.
• The decrease in Instruction Support Services, Supplies (E243) reflected a return to pre-COVID spending levels;
there was a surge in the purchase of general supplies during the pandemic.
• Instruction Support Services, Property (E253) increased because spending for capital outlay was lower in FY 22
and is returning to pre-COVID levels.
• There was a large increase in instructional technology which led to an increase in Instruction Support Services,
Other (E263) FY 22 and FY 23.
• Operations and Maintenance Support Services, Property (E256) increased due to an increase in spending on
Transportation Buildings, Machinery, and Equipment in both FY 22 and FY 23
• Other Support Services, Property (E258) and Other Support Services, Other (E268) increased due to significant
increases in spending for information systems in FY 23.
• Food Services Operations, Purchased Services (E3A13) and Food Services Operations, Supplies (E3A14) have
returned to pre-COVID (FY 20) levels.
• Enterprise Operations, Other (E3B16) expenditures have returned to pre-COVID (FY 20) levels.
• Average Daily Attendance (ADA) has returned to pre-COVD (FY 20) levels, and state and local funding has
increased over the past year.

West Virginia

Fiscal Year: July 1–June 30
Notes:
• While Total Revenue (TR) increased over the prior year, Revenue from Intermediate Sources (R2) decreased,
resulting in a substantial shift in the percentage of TR attributed to R2.
• Total Revenue (TR) increased due to growth in Earnings on Investments (R1I), Other Revenue from Local
Sources (R1L), Federal Sources of Revenue (STR4) from ESSER funds, and Other Sources of Revenue (R5).
• Other Sources of Revenue (R5) increased by approximately $150M, driven by several factors: (1) bond sales for
new school construction, (2) revenue from an iPad lease trade-in for one district, and (3) funds allocated for a
flood project to construct a new school.
• Instruction, Other (E18) increased by about $2.2M due to the implementation of GASB 84 - Fiduciary Activities.
An increased number of counties adopted GASB 84 in FY 23, resulting in previously unreported school-level
finances being included in county-level financial statements, impacting NPEFS data.
• Student Transportation Support Services, Purchased Services (E237) increased by approximately $5.6M,
reflecting expanded contracting for bus routes, fuel depot replacements, and rising insurance costs. Bus driver
shortages in West Virginia also led to greater outsourcing needs.
• Student Transportation Support Services, Property (E257) increased by approximately $2M due to delayed bus
orders from previous years, impacted by COVID-19 supply chain issues, which were fulfilled in FY 23.
• The proportion of Food Services, Purchased Services (E3A13) within the Food Services Subtotal (E3A1) changed
significantly. This shift resulted from increases in E3A1, particularly in Food Services, Supplies (E3A14), driven
by inflation in food and supply prices, greater meal participation, increased USDA equipment and Supply Chain

H-21

Appendix H–State Notes
•

•

Assistance grants, and $1.2M in Local Foods for Schools funding. Additionally, the use of meal box vendors for
summer programs in FY 22 was phased out in FY 23.
Direct Cost Programs, Non-Public School Programs (E9A) increased by approximately $3.1M as the
administration of Emergency Assistance to Non-Public Schools (EANS) grants shifted from the West Virginia
Department of Education to Mountain State Educational Services Cooperative, an LEA. The transition, which
occurred late in FY 22, resulted in a full year of non-public school expenditures under EANS in FY 23.
Direct Cost Programs, Property (E91) increased by approximately $1.1M due to equipment purchases for Adult
Education programs. Notable acquisitions included a truck, trailer, and simulator for CDL programs, as well as
LPN, dental, and veterinary x-ray equipment.

Wisconsin

Fiscal Year: July 1–June 30
Notes:
• The increase in Students Support Services, Purchased Services (E232) was mainly due to expenditures for Other
Pupil Services, Personal Services which increased by 140%.
• Other Support Services, Other (E268) is returning to pre-pandemic amounts.
• The decrease in Direct Cost Programs, Adult Education (E9B) was mainly due to the largest district shifting
$30M from Adult Education to Community Services.

Wyoming

Fiscal Year: July 1 – June 30
Notes:
• Food Services (R1J) revenue increased due to the loss of federal funding for meal reimbursement and LEA's
choosing not to participate in the federal food service operation.
• Revenue from Intermediate Sources (R2) decreased due to an increase in county revenues.
• Facilities Acquisition & Construction Services (FACS), Non-Property Expenditures (Construction) (E61) was
higher than FACS, Property (E62) due to land and building purchases in FY 23.
• The increase in Title I Carryover (X12D) was due to an additional six districts that had carryover amounts due to
the availability of other funds.

American Samoa

Fiscal Year: October 1–September 30
Notes:
• The American Samoa Department of Education does not collect tuition, food service, or any instructional
activities.
• In FY 23, salaries increased across several functions.
• School Administration Support Services, Other (E265) includes professional development and training for
support staff in addition to other miscellaneous operational expenses.
• Direct Cost Programs, Community/Junior College (E9C) includes scholarship financial assistance provided by
local funds.

Guam

Fiscal Year: October 1–September 30
Notes:
• Project were held up or not approved by higher level officials, therefore there were delays in several projects and
some were not completed.
• There was a 22% across the board pay increase for all Government employees; this led to an increase in
Instruction, Salaries (E11) and School Administration Support Services, Salaries (E215)
• Food Services Operations, Property (E3A2) increased due to purchase of cafeteria equipment.
• The audit was not completed for FY 23 as of August 14, 2024; final numbers were not available for posting. The
data will be revised in the following collection cycle and will be included in the FY 23 Final Version 2a data file.
• All funds related to COVID ARP/ESF are still unaudited and are subject to adjustments.

Commonwealth of the Northern Mariana Islands
Fiscal Year: October 1–September 30
Notes:

H-22

Appendix H–State Notes
•
•

Non-Property Expenditures (Construction) (E61) were reported in the current year, whereas they were $0 in the
prior year. The increase in expenditures was funded through the American Rescue Plan (ARP) for infrastructure
improvements to enhance school structural integrity following typhoon damage.
State Per Pupil Expenditures (PPE15) increased by more than 5% compared to the prior year, with funding
support from the American Rescue Plan (ARP).

Puerto Rico

Fiscal Year: July 1–June 30
Notes:
• The Puerto Rico Department of Education experienced delays in the final stages of contracting with an audit firm
to conduct the audit. For FY 23, the SEA submitted estimated/unaudited data. The data will be revised in the
following collection cycle and will be included in the FY 23 Final Version 2a data file.

Virgin Islands

Fiscal Year: October 1–September 30
Notes:
• In FY 22, U.S. Virgin Islands reported $193,149,564 in revenue from the Education Stabilization Fund and ARP
to the Outlying Areas-State Educational Agency (AR7) and $2,203,936 in revenue from the Education
Stabilization Fund to the Outlying Areas-Governors (AR8). These funds were available for spending during the
2022-23 school year.

H-23

Appendix I—Survey Form

I-1

ED Form 2447
OMB Number 1850-0067
Approval Expires:
11/30/2025

U.S. DEPARTMENT OF EDUCATION
NATIONAL CENTER FOR EDUCATION STATISTICS
THE NATIONAL PUBLIC EDUCATION
FINANCIAL SURVEY
Fiscal Year 2023

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 120.32 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 your
individual survey, write directly to: Stephen Q. Cornman, NPEFS Project Director, National Center for Education Statistics,
Institute of Education Sciences, U.S. Department of Education, 400 Maryland Avenue SW, Washington, DC 20202. Telephone:
(202) 245–7753. Email: [email protected]. You may also contact an NPEFS team member at the Census Bureau.
Telephone: 1–800–437–4196. Email: [email protected].
CERTIFICATION: I hereby certify that to the best of my knowledge and belief, the data reported in sections I-VIII, below, 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 under this jurisdiction for purposes of reporting under section 153(a)(1)(I) of the Education Sciences Reform 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

SIGNATURE OF AUTHORIZED OFFICIAL

TITLE

I-2

SECTION 1
PUBLIC ELEMENTARY AND SECONDARY EDUCATION REVENUES FROM ALL SOURCES
Item
Code

REVENUE FROM LOCAL SOURCES (1000)
a. Property Tax (1110)

R1A

b. Non-Property Tax (1120-1190)

R1B

c. Other Local Government Units Property Tax (1210)

R1C

d. Other Local Government Units Non-Property Tax (1220-1290)

R1D

e. Tuition from Individuals (1310)

R1E

f. Tuition from other LEAs within the State (1321)

R1F

g. Transportation Fees from Individuals (1410)

R1G

h. Transportation Fees from other LEAs within the State (1421)

R1H

i. Earnings on Investments (1500-1540; not 1532)

R1I

j. Food Services (excluding federal reimbursements) (1600-1650)

R1J

k. District Activities (1700-1790)

R1K

l. Other Revenue from Local Sources
(1320-1350, 1420-1440, 1800, 1900-1990; not 1321, 1421, 1940, 1951, 1970)

R1L

m. Textbook Revenues (1940)

R1M

n. Summer School Revenues (1312)

R1N

LOCAL SOURCES OF REVENUE SUBTOTAL (1000)
[Sum a-e, g, i-n.]

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)

R4A

b. Grants-in-Aid from the Federal Government through the State (4200,4500)

R4B

c. Grants-in-Aid from the Federal Government through Other Intermediate Agencies
(4700)

R4C

d. Other Revenue from Federal Sources (4800,4900)

R4D

FEDERAL SOURCES OF REVENUE SUBTOTAL (4000) [Sum a-d]

STR4

OTHER SOURCES OF REVENUE (5000, 6000)

R5

TOTAL REVENUE

TR

I-3

Current
Amount

Flag

SECTION 2
PUBLIC ELEMENTARY AND SECONDARY EDUCATION EXPENDITURES
Item
Code

INSTRUCTION (1000)
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)

E11a

2. Salaries Paid to Special Education Teachers
(Object 111 and 113; Program #200)

E11b

3. Salaries Paid to Vocational Education Teachers
(Object 111 and 113; Program #300)

E11c

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)

E11d

Textbook Expenditures for Classroom Instruction (Function 1000, Object 640)

I-4

E2

Current
Amount

Flag

SECTION 3A
SUPPORT SERVICES (2000)
SUPPORT SERVICES, STUDENTS (2100)

Item
Code

1. Salaries (100)

E212

2. Employee Benefits (200)

E222

3. Purchased Services (300-500; exclude 591)

E232

4. Supplies (600)

E242

5. Property (700)

E252

6. Other (810, 890)

E262

SUPPORT SERVICES STUDENTS EXPENDITURES SUBTOTAL (2100)
[Sum 1-4 & 6 only.]

STE22

SUPPORT SERVICES, INSTRUCTION (2200)
1. Salaries (100)

E213

2. Employee Benefits (200)

E223

3. Purchased Services (300-500; exclude 591)

E233

4. Supplies (600)

E243

5. Property (700)

E253

6. Other (810, 890)

E263

SUPPORT SERVICES INSTRUCTION EXPENDITURES SUBTOTAL (2200) [Sum 14 & 6 only.]

STE23

SUPPORT SERVICES, GENERAL ADMINISTRATION (2300)
1. Salaries (100)

E214

2. Employee Benefits (200)

E224

3. Purchased Services (300-500; exclude 591)

E234

4. Supplies (600)

E244

5. Property (700)

E254

6. Other (810, 820, 890)

E264

SUPPORT SERVICES GENERAL ADMINISTRATION EXPENDITURES SUBTOTAL
(2300) [Sum 1-4 & 6 only.]

STE24

SUPPORT SERVICES, SCHOOL ADMINISTRATION (2400)
1. Salaries (100)

E215

2. Employee Benefits (200)

E225

3. Purchased Services (300-500; exclude 591)

E235

4. Supplies (600)

E245

5. Property (700)

E255

6. Other (810, 890)

E265

SUPPORT SERVICES SCHOOL ADMINISTRATION EXPENDITURES SUBTOTAL
(2400) [Sum 1-4 & 6 only.]

I-5

STE25

Current
Amount

Flag

SECTION 3B
SUPPORT SERVICES, OPERATIONS AND MAINTENANCE (2600)

Item
Code

1. Salaries (100)

E216

2. Employee Benefits (200)

E226

3. Purchased Services (300-500; exclude 591)

E236

4. Supplies (600)

E246

5. Property (700)

E256

6. Other (810, 890)

E266

SUPPORT SERVICES OPERATIONS AND MAINTENANCE EXPENDITURES
SUBTOTAL (2600) [Sum 1-4 & 6 only.]

STE26

SUPPORT SERVICES, STUDENT TRANSPORTATION (2700)
1. Salaries (100)

E217

2. Employee benefits (200)

E227

3. Purchased Services (300-500; exclude 511, 591)

E237

4. Supplies (600)

E247

5. Property (700)

E257

6. Other (810, 890)

E267

SUPPORT SERVICES STUDENT TRANSPORTATION EXPENDITURES
SUBTOTAL (2700) [Sum 1-4 & 6 only.]

STE27

SUPPORT SERVICES, OTHER SUPPORT SERVICES (2500, 2900)
1. Salaries (100)

E218

2. Employee Benefits (200)

E228

3. Purchased Services (300-500; exclude 591)

E238

4. Supplies (600)

E248

5. Property (700)

E258

6. Other (810, 835, 890)

E268

SUPPORT SERVICES OTHER SUPPORT SERVICES EXPENDITURES SUBTOTAL
(2500, 2900) [Sum 1-4 & 6 only.]

STE28

ALL SUPPORT SERVICES TOTAL BY OBJECT (100, 200, etc.) (calculated)
1. Salaries (100)

TE21

2. Employee Benefits (200)

TE22

3. Purchased Services (300-500; exclude 511, 591)

TE23

4. Supplies (600)

TE24

5. Property (700)

TE25

6. Other (810, 820, 835, 890)

TE26

ALL SUPPORT SERVICES TOTAL BY OBJECT EXPENDITURES SUBTOTAL
(2100-2900) [Sum 1-4 & 6 only.]

I-6

STE2T

Current
Amount

Flag

SECTION 4
OPERATION OF NON-INSTRUCTIONAL SERVICES (3000)
FOOD SERVICES OPERATIONS (3100)

Item
Code

1. Salaries (100)

E3A11

2. Employee Benefits (200)

E3A12

3. Purchased Services (300-500; exclude 591)

E3A13

4. Supplies (600)

E3A14

5. Property (700)

E3A2

6. Other (810, 890)

E3A16

OPERATION OF NON-INSTRUCTIONAL FOOD SERVICES EXPENDITURES
SUBTOTAL (3100); [Sum 1-4 & 6 only.]

E3A1

ENTERPRISE OPERATIONS (3200)
1. Salaries (100)

E3B11

2. Employee Benefits (200)

E3B12

3. Purchased Services (300-500; exclude 591)

E3B13

4. Supplies (600)

E3B14

5. Property (700)

E3B2

6. Other (810, 890)

E3B16

OPERATION OF NON-INSTRUCTIONAL ENTERPRISE OPERATIONS SERVICES
EXPENDITURES SUBTOTAL (3200) [Sum 1-4 & 6 only.]

E3B1

I-7

Current
Amount

Flag

SECTION 5
DIRECT PROGRAM SUPPORT

Item
Code

a1. Textbooks for Public School Children

E4A1

a2. Textbooks; Property (700) only

E4A2

b1. Transportation for Public School Children

E4B1

b2. Transportation; Property (700) only

E4B2

c1. Employee Benefits for Public School Employees

E4C1

c2. Employee Benefits; Property (700) only

E4C2

d. Direct Program Support for Private School Students

E4D

e1. Other Direct Program Support for Public School Students

E4E1

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).

I-8

E4E2
STE4

TE5

Current
Amount

Flag

SECTION 6
FACILITIES ACQUISITION & CONSTRUCTION SERVICES (4000)

Item
Code

1. Non-Property Expenditures (Construction) (4100-4900)

E61

2. Property Expenditures [Include Land and Improvements (710), Land and Existing
Buildings (720), and Infrastructure (740).]

E62

3. Equipment (730)

E63

OTHER USES (5000) - Include debt service payments (principal and interest).
DEBT SERVICE (5100)
1. Interest (832)

E7A1

2. Redemption of Principal (831)

E7A2

OTHER USES SUBTOTAL (5000)

STE7

COMMUNITY SERVICES (3300)
1. Non-Property (Objects 100-600, 800)

E81

2. Property (700)

E82

DIRECT COST PROGRAMS
a. Non-Public School Programs (Program #500)

E9A

b. Adult Education (Program #600)

E9B

c. Community/Junior College (Object 565, Program #700)

E9C

d. Other

E9D

d1. Direct Cost Programs; Property (700)

E91

DIRECT COST PROGRAMS SUBTOTAL

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

[Exclude Property (700).]

I-9

Current
Amount

Flag

SECTION 7
EXCLUSIONS FROM CURRENT EXPENDITURES FOR STATE PER PUPIL
EXPENDITURE (SPPE)

Item
Code

a. Tuition from Individuals (1310)

X12A

b. Transportation Fees from Individuals (1410)

X12B

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.]

X12C

d. Title I Carryover Expenditures

X12D

g. Food Services Revenues (excluding federal reimbursements (1600-1650)

X12G

h. District Activities Revenues (1700-1790)

X12H

i. Textbook Revenues (1940)

X12I

j. Summer School Revenues (1312)

X12J

TOTAL EXCLUSIONS [Sum a-j.]

TX12

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)).]

NCE13

AVERAGE DAILY ATTENDANCE (ADA)
a. ADA as defined by state law

A14A

b. ADA as defined by NCES

A14B
PPE15

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, 835, 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, 835, 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.]

I-10

CE1

CE2

Current
Amount

Flag

SECTION 8
COVID-19 FEDERAL ASSISTANCE FUNDS - Coronavirus Aid, Relief, And Economic
Security (CARES) Act, Coronavirus Response and Relief Supplemental Appropriations Act,
2021 (CRRSA), and American Rescue Plan (ARP) Act
SPECIAL EXHIBIT ITEMS - Revenues from COVID-19 Federal Assistance Funds
1. Coronavirus Aid, Relief, and Economic Security (CARES) Act Elementary and
Secondary School Emergency Relief (ESSER I) Fund
2. Coronavirus Response and Relief Supplemental Appropriations Act, 2021 (CRRSA)
Elementary and Secondary School Emergency Relief (ESSER II) Fund
3. American Rescue Plan (ARP) Act Elementary and Secondary School Emergency
Relief (ARP ESSER) Fund
4. CARES Act Governor’s Emergency Education Relief (GEER I) Fund
5. CRRSA Governor’s Emergency Education Relief (GEER II) Fund

Item
Code
AR1
AR1A
AR1B
AR2
AR2A

6. CARES Act Education Stabilization Fund – Reimagine Workforce Preparation (ESFRWP) Discretionary Grant

AR3

7. Coronavirus Relief Fund (CRF)
8. American Rescue Plan (ARP) Act Coronavirus State and Local Fiscal Recovery
Funds

AR6
AR6A

9. Education Stabilization Fund and ARP to the Outlying Areas-State Educational
Agency

AR7

10. Education Stabilization Fund to the Outlying Areas-Governors

AR8

SPECIAL EXHIBIT ITEMS - Expenditures from COVID-19 Federal Assistance
Funds
1. Current expenditures paid from COVID-19 Federal Assistance Funds for public
elementary-secondary education (objects 100-600, 810, 820, 835, and 890 for functions
1000, 2000, 3100, and 3200; excluding objects 511, 561, 564, 567, and 591)
a. Current expenditures paid from ESSER I funds (objects 100-600, 810, 820, 835, and
890 for functions 1000, 2000, 3100, and 3200; excluding objects 511, 561, 564, 567,
and 591)
b. Current expenditures paid from ESSER II funds (objects 100-600, 810, 820, 835, and
890 for functions 1000, 2000, 3100, and 3200; excluding objects 511, 561, 564, 567,
and 591)
c. Current expenditures paid from ARP ESSER funds (objects 100-600, 810, 820, 835,
and 890 for functions 1000, 2000, 3100, and 3200; excluding objects 511, 561, 564,
567, and 591)
d. Current expenditures paid from GEER I funds (objects 100-600, 810, 820, 835, and
890 for functions 1000, 2000, 3100, and 3200; excluding objects 511, 561, 564, 567,
and 591)
e. Current expenditures paid from GEER II funds (objects 100-600, 810, 820, 835, and
890 for functions 1000, 2000, 3100, and 3200; excluding objects 511, 561, 564, 567,
and 591)
f. Current expenditures paid from the CRF (objects 100-600, 810, 820, 835, and 890 for
functions 1000, 2000, 3100, and 3200; excluding objects 511, 561, 564, 567, and 591)
g. Current expenditures paid from the SLFRF (objects 100-600, 810, 820, 835, and 890
for functions 1000, 2000, 3100, and 3200; excluding objects 511, 561, 564, 567, and
591)

I-11

AE1

AE1A

AE1B

AE1C

AE1D

AE1E
AE1F
AE1G

Current
Amount

Flag

SPECIAL EXHIBIT ITEMS - Expenditures from All COVID-19 Federal Assistance
Funds (continued)
2. Instructional expenditures paid from COVID-19 Federal Assistance Funds for public
elementary-secondary education (objects 100-600, 810, and 890 for function 1000;
excluding objects 561, 564, 567, and 591)

Item
Code
AE2

a. Instructional expenditures paid from ESSER I funds (objects 100-600, 810, and 890
for function 1000; excluding objects 561, 564, 567, and 591)

AE2A

b. Instructional expenditures paid from ESSER II funds (objects 100-600, 810, and 890
for function 1000; excluding objects 561, 564, 567, and 591)

AE2B

c. Instructional expenditures paid from ARP ESSER funds (objects 100-600, 810, and
890 for function 1000; excluding objects 561, 564, 567, and 591)

AE2C

d. Instructional expenditures paid from GEER I funds (objects 100-600, 810, and 890 for
function 1000; excluding objects 561, 564, 567, and 591)

AE2D

f. Instructional expenditures paid from the CRF (objects 100-600, 810, and 890 for
function 1000; excluding objects 561, 564, 567, and 591)

AE2F

g. Instructional expenditures paid from the SLFRF (objects 100-600, 810, and 890 for
function 1000; excluding objects 561, 564, 567, and 591)

AE2G

3. Support services expenditures paid from COVID-19 Federal Assistance Funds for
public elementary-secondary education (objects 100-600, 810, 820, 835, and 890 for
function 2000; excluding objects 511 and 591)

AE3

4. Capital outlay expenditures paid from COVID-19 Federal Assistance Funds (objects
100-700, and 890 for function 4000; object 700 for ALL functions)

AE4

a. Capital outlay expenditures paid from ESSER I funds (objects 100-700, and 890 for
function 4000; object 700 for ALL functions)

AE4A

b. Capital outlay expenditures paid from ESSER II funds (objects 100-700, and 890 for
function 4000; object 700 for ALL functions)

AE4B

c. Capital outlay expenditures paid from ARP ESSER funds (objects 100-700, and 890
for function 4000; object 700 for ALL functions)

AE4C

d. Capital outlay expenditures paid from GEER I funds (objects 100-700, and 890 for
function 4000; object 700 for ALL functions)

AE4D

e. Capital outlay expenditures paid from GEER II funds (objects 100-700, and 890 for
function 4000; object 700 for ALL functions)

AE4E

f. Capital outlay expenditures paid from the CRF (objects 100-700, and 890 for function
4000; object 700 for ALL functions)

AE4F

g. Capital outlay expenditures paid from the SLFRF (objects 100-700, and 890 for
function 4000; object 700 for ALL functions)

AE4G

5. Technology-related supplies and purchased services expenditures paid from COVID19 Federal Assistance Funds (objects 351, 352, 432, 443, 530, 650 for ALL functions)

AE5

6. Technology-related equipment expenditures paid from COVID-19 Federal Assistance
Funds (objects 734, 735 for ALL functions)

AE6

7. Support services, operation and maintenance of plant expenditures paid from
COVID-19 Federal Assistance Funds for public elementary-secondary education
(objects 100-600, 810, 820, 835, and 890 for function 2600; excluding object 591)

AE7

8. Food services operations expenditures paid from COVID-19 Federal Assistance
Funds for public elementary-secondary education (objects 100-600, 810, 820, 835, and
890 for function 3100; excluding object 591)

AE8

I-12

Current
Amount

Flag

Section Comments Provided by the State
Section 1

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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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Section 8

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Other

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I-13