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pdfNational Public Education Financial
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Core of Data (CCD)
Appendix D.2
NPEFS Web Application User Guide
OMB# 1850-0067 v.25
National Center for Education Statistics (NCES)
November 2025
National Center for Education Statistics
Common Core of Data (CCD)
National Public Education Financial
Survey (NPEFS)
Web Application User Guide
January 2026
Fiscal Year 2025
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January 2026
National Center for Education Statistics (NCES)
NPEFS Web Application User Guide v5.0
PREFACE
This document provides technical instructions for using the National Public Education Financial Survey (NPEFS)
Web Application. The NPEFS Web Application is an online system that facilitates the efficient and timely
submission of NPEFS data from SEAs to the National Center for Education Statistics (NCES). This document is to
be used in conjunction with the NPEFS Reporting Instructions posted on the NPEFS Home page.
NPEFS collects state-level public elementary-secondary education finance data from the 50 state education
agencies, the District of Columbia, and five outlying areas under U.S. jurisdiction (Puerto Rico, Guam, the U.S.
Virgin Islands, the Northern Marianas, and American Samoa). NPEFS is a voluntary survey conducted annually as
a component of the U.S. Department of Education’s annual Common Core of Data collection. NPEFS is a
coordinated effort between the Educational Finance Branch of the U.S. Census Bureau and the National Center for
Education Statistics (NCES). NCES sponsors the survey, while the Census Bureau serves as the primary collection
agent, responsible for delivering NPEFS data (and any necessary data documentation) to NCES on a timely basis.
NCES and the Census Bureau are authorized to collect NPEFS survey data by Congress through Section
153(a)(1)(I) of the Education Sciences Reform Act of 2002 (P.L. 107-279), 20 U.S.C. § 9543 and Title 13 United
States Code, Section 8b respectively. The collection of this information is approved by the Office of Management
and Budget (OMB 1850-0067, expires 11/30/2025).
This technical guide was produced under Interagency Agreement (IAA) No. ED-IES-11-1-J-0007 with the United
States Census Bureau. Mention of trade names, commercial products, or organizations does not imply endorsement
by the U.S. Government.
This technical guide is in the public domain. Authorization to reproduce it in whole or in part is granted. While
permission to reprint this publication is not necessary, the citation should be: U.S. Department of Education,
National Center for Education Statistics, Common Core of Data (CCD), “NPEFS Web Application User Guide,”
January 2026, Version 5.0. Retrieved [date] from https://surveys.nces.ed.gov/ccdnpefs/.
For questions about the content of this document, contact:
Chris Greene
National Center for Education Statistics
Institute of Education Sciences
U.S. Department of Education
Ph: (202) 453-5926
[email protected]
Fiscal Year 2025
NPEFS Staff
Educational Finance Branch
U.S. Census Bureau
(800) 437-4196
[email protected]
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Changes to the Web Application and Important Reminders
(What’s New for Fiscal Year 2025)
NPEFS home page: https://surveys.nces.ed.gov/ccdnpefs
NPEFS Staff and Contact List
Malia Nelson-Project Manager
Shannon Doyle-Analyst/Main Crosswalk Contact
Clara Moore-Analyst
Jeremy Phillips-Analyst
[email protected] (preferred option)
Phone: (800) 437-4196
Fax: (888) 891-2099
Final Survey Submission Date
State Education Agencies (SEAs) are urged to submit accurate and complete data for FY 2025 (along with any FY
2024 revisions) by Tuesday, March 31, 2026, to facilitate timely processing. The mandatory deadline for the final
submission of all data, including any revisions to previously submitted data for FY 2024 and FY 2025 is Monday,
August 17, 2026. Please plan to have your FY 2024 NPEFS submitted by this date.
Any resubmissions of FY 2024 or FY 2025 data by State Educational Agencies (SEAs) in response to requests for
clarification, reconciliation, or other inquiries by NCES or the Census Bureau must be completed by Tuesday,
September 8, 2026. All outstanding data issues must be reconciled or resolved by the SEAs, NCES, and the
Census Bureau prior to September 8, 2026. For more information about data collection, please see the Federal
Register notice at: https://www.federalregister.gov/d/2024-25467
Average Daily Attendance (ADA)
As required by section 8101(1) of the Elementary and Secondary Education Act of 1965 (ESEA), each State will
continue to report ADA based on either the Federal or the State’s definition of ADA. Clarification of this
requirement and instructions for reporting ADA on NPEFS can be found on page 7 of the NPEFS Reporting
Instructions. Each state should provide details of factors impacting ADA in Question 9 of the fiscal data plan. Such
factors may include the exclusion of average daily attendance for LEAs for which fiscal data is not included in
NPEFS.
Current Expenditures by Fund Type
Current expenditures paid from state and local funds (CE1) and current expenditures paid from federal funds (CE2)
do not require the exclusion of expenditures paid from funds received from private sources. Expenditures paid
from federal funds intended to replace local tax revenues should continue to be included as state and local funds.
All internal transfers (objects 511, 561, 564, 567, and 591) should be excluded from both CE1 and CE2.
The Current Expenditures by Fund Type data items are intended to correspond to the data reporting requirement in
ESSA §1111(h)(1)(C)(x). Reporting these data items in NPEFS does not fulfill your ESSA reporting requirement.
For more information on the ESSA Report Card requirement and corresponding regulation, see:
https://www.ed.gov/laws-and-policy/laws-preschool-grade-12-education/every-student-succeeds-act
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NPEFS Web Application Updates
In FY 21, the NPEFS Web Application was upgraded to provide improved performance and usability. New features
were added during 2025 including a video demonstration of the web application, the ability to compare previous
submissions in the Data Item Viewer page, a downloadable zip file that contains all data submitted for a fiscal year,
and a banner with awards information. We are continuing to make updates to the platform as we identify features
users need. If you have recommendations, email them to [email protected]. For FY 25, there were no
changes made to the data items collected.
Important Reminders
User Management
Each user to the NPEFS collection should have their own username and password. Please do not share your
username and password with others. This ensures the security of your data. You may request additional users or
the removal of existing users by emailing [email protected]. All requests must be received in writing and
include the user’s first and last name, title, phone number, and email address.
Instructions for setting up your User Account for first use can be found in Section 1.3 of the NPEFS User Guide. If
you forget your password, you can reset it at any time by going to the home page, and then clicking the “Forgot
Password” link.
Report finance data for all public schools and LEAs
States should include finance data for all publicly funded schools, including charter schools, education service
agencies, and other special service LEAs. Clarification of this requirement can be found on page 1 of the NPEFS
Reporting Instructions. Please note the exclusion of any LEAs from the finance data for your state in the comments
for Section 7.
Report revenue and expenditure items only once
When preparing your data, make sure that revenues and expenditures resulting from transfers between districts are
only counted once. These transfers result from tuition payments from one district to another, fee-for-service
activities to support other LEAs and overlapping political jurisdictions. Clarification on how to prevent double
counting can be found on page 1 of the NPEFS Reporting Instructions.
NPEFS Data Item Codes
Data item codes are present throughout the NPEFS web application to make identifying NPEFS categories and
amounts easier. The data item codes are based on the NPEFS record layout in Appendix A of the 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.
While you key your data, data item codes are displayed on the web form to quickly reference. If the system flags
your data with a potential edit, the message will tell you exactly which fields are affected. When you respond to
these messages in the comments sections, please include the data item code. For example, if you have an edit flag
that R1E increased by more than 20%, you would then write in section 1 comments, “Tuition from individuals
(R1E) increased because …”. Keep in mind that comments are published with minimum editing by Census staff.
Including the data item code in your comments helps analysts and data users understand how your comments relate
to the data.
NPEFS Excel Form
Data that you submit is populated in a Microsoft Excel version of the NPEFS form. View the NPEFS Form when
you complete your survey online or on the Resources section of the website: https://surveys.nces.ed.gov/ccdnpefs.
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All Revisions Require an Authorized Signature
Any revisions that you make to your state’s data after it has been signed by the authorized official resets the
authorized signature. If you make a revision and resubmit, you must then have your state’s survey re-signed by the
Authorized Official.
Prior Year Digital Signatures Required
Reminder - All prior year revisions require a digital signature from the authorizing official just as is required for
current year (fiscal year 2025) submission.
Once all errors have been cleared and prior year revisions have been successfully submitted, a Digital Signature
link will appear under the FY 2024 (prior year) menu. The authorizing official will need to enter in their current
(FY 2025) 15-digit password to digitally sign the prior year resubmission.
Awards Criteria
Awards presented in the Summer of 2026 are based on the submission of your fiscal year 2024 survey and fiscal
data plan. Awards based on fiscal year 2025 survey and fiscal data plan are awarded in the Summer of 2027. See
Awards Criteria in Section 1.2 of this document for additional details.
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TABLE OF CONTENTS
PREFACE ......................................................................................................................................I
CHANGES TO THE WEB APPLICATION AND IMPORTANT REMINDERS (WHAT’S NEW FOR
FISCAL YEAR 2025) .................................................................................................................... II
NPEFS Staff and Contact List ........................................................................................................................... ii
Final Survey Submission Date ........................................................................................................................... ii
Average Daily Attendance (ADA) ..................................................................................................................... ii
Current Expenditures by Fund Type .................................................................................................................. ii
NPEFS Web Application Updates .................................................................................................................... iii
Important Reminders ........................................................................................................................................ iii
1.0 PURPOSE .............................................................................................................................. 1
1.1
OVERVIEW OF THE REPORTING PROCESS ......................................................................... 1
1.2 TECHNICAL ASSISTANCE AVAILABLE TO RESPONDENTS ................................................. 1
Additional Resources ......................................................................................................................................... 2
Awards for Successful and Timely Submission................................................................................................. 2
Who to Contact for More Information ............................................................................................................... 3
1.3 ACCESSING THE WEB APPLICATION .................................................................................. 3
User accounts ..................................................................................................................................................... 3
How to log in for the first time .......................................................................................................................... 4
How to reset your password ............................................................................................................................... 5
How to change your password ........................................................................................................................... 5
Updating the Contact Information ..................................................................................................................... 6
1.4 NAVIGATING THE PARTS OF THE WEB APPLICATION ...................................................... 7
2.1 THE FISCAL DATA PLAN ..................................................................................................... 7
2.2 THE CROSSWALK MODULE ................................................................................................. 9
Load Data ........................................................................................................................................................... 9
Review Accounting Data ................................................................................................................................. 11
Translation Assignments .................................................................................................................................. 13
Translating Data ............................................................................................................................................... 21
Troubleshooting Problems ............................................................................................................................... 27
Special Designated Account Codes – Crosswalk Only.................................................................................... 27
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2.3 CURRENT YEAR (FY 2025) DATA SUBMISSION ................................................................. 28
Upload a Spreadsheet ....................................................................................................................................... 29
Key data ........................................................................................................................................................... 30
Final Data Check.............................................................................................................................................. 32
FY 2025 Reports .............................................................................................................................................. 33
2.4 OPTIONAL PRIOR YEAR (FY 2024) DATA REVISION ........................................................ 34
2.5 AUTHORIZING DATA SUBMISSIONS .................................................................................. 36
Access NPEFS Web Application ..................................................................................................................... 36
View NPEFS Survey Data ............................................................................................................................... 36
Electronically Authorize NPEFS Data ............................................................................................................. 36
Submit a Hard Copy Signature to Authorize NPEFS Data .............................................................................. 37
Upload a Copy of a Signed Cover Page ........................................................................................................... 38
3.0 REVIEWING CURRENT YEAR (FY 2025) IMPUTATIONS ..................................................... 38
4.0 FREQUENTLY ASKED QUESTIONS..................................................................................... 41
1. Whom should I contact if I have questions completing the form or uploading the data? ........................... 41
2. If I have to exit the application before completion, will I lose the data I entered? ..................................... 41
3. What is the purpose of the fiscal data plan? ................................................................................................ 41
4. What is the purpose of NPEFS data? .......................................................................................................... 41
5. What happens if I lose my username and password? .................................................................................. 41
6. What happens if I do not digitally confirm my NPEFS submission? ......................................................... 41
7. What is the deadline to submit NPEFS data?.............................................................................................. 41
8. How do I change data after it has been submitted? ..................................................................................... 42
9. How should I respond to notes sent to me based on the submission of my data? ....................................... 42
10. What happens if I need to make data changes beyond the August 17th deadline? ................................... 42
11. Can I submit my NPEFS data without resolving the errors listed in the Data Error Listing report? ........ 42
12. Should I round my numbers? .................................................................................................................... 42
13. What are the imputations and adjustments? .............................................................................................. 42
14. What is the Crosswalk? ............................................................................................................................. 43
15. How long should I keep record of my submission? .................................................................................. 43
APPENDIX A: PRINTABLE VERSION OF THE NPEFS FORM .................................................... A-1
APPENDIX B: COMPARISON OF THE NPEFS TO THE SCHOOL DISTRICT FINANCE
SURVEY (F-33) .......................................................................................................................... B-1
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1.0 Purpose
The National Public Education Financial Survey (NPEFS) is a component of the Common Core of Data (CCD), a
national statistical program that collects and compiles administrative data from state education agencies (SEAs)
covering the universe of all public elementary and secondary schools and school districts in the United States. The
purpose of the NPEFS web application is to collect state-level aggregate finance data for revenues and expenditures
for public elementary and secondary education in response to the survey. This document contains technical
instructions for using the interactive web application to submit NPEFS data.
1.1 Overview of the Reporting Process
SEAs appoint state fiscal coordinators to work with NCES and the Census Bureau to provide accurate and
comparable data across states and jurisdictions. In addition to the state fiscal coordinator, each SEA assigns a
certifying official 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.
State fiscal coordinators may also assign alternate staff to assist their state in reporting.
State fiscal coordinators and/or their designees are responsible for preparing the NPEFS submission. Once logged
in to the application, there are three ways to complete the NPEFS web form:
1. Manual keying of NPEFS data on the interactive form,
2. Uploading NPEFS data into the form using an Excel spreadsheet, and
3. Crosswalking uploaded data from the state format to the NPEFS form. This option is only available for
states set up as a Crosswalk state.
States then review their data using the system edit checks and officially submit the form to NCES. In addition to
completing the NPEFS form, states must submit the fiscal data plan survey. The NPEFS data plan helps the Census
Bureau and NCES properly analyze each state’s data submission. States may also make revisions to their prior year
submission at any point during the reporting cycle.
After the NPEFS form and data plan are submitted, the authorized state official must confirm the submission.
Submissions may be authorized using the digital signature code or by uploading a scanned hard copy signature.
Any prior year revisions must also be authorized.
Census Bureau analysts then review the NPEFS submissions may make a request to the state for clarification,
reconciliation, or other inquiries related to data anomalies (submission notes). Once all issues are resolved, the
imputation procedure is performed to correct for combined or underreported data. States are then asked to review
imputed data and a final file is provided to NCES.
1.2 Technical Assistance Available to Respondents
NCES and the Census Bureau provide annual training workshops for state fiscal coordinators that are designed to
improve the efficiency and efficacy of reporting the NPEFS data. The annual training workshops cover the
comprehensive review of data items; online training on data submission; discussion of reporting and editing
processes; and interchange on coordinating submission of fiscal data with the state's data systems; which are all
designed to improve data quality. During these training workshops, state fiscal coordinators network and exchange
ideas among each other. 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. Opportunities for training are sent via email to individuals listed in the Contact Information
section of the NPEFS web application.
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Additional Resources
The following additional resources are available:
•
•
•
•
NPEFS Reporting Instructions: This document provides detailed information on what should and should
not be included in the survey. The reporting instructions are referred to several times throughout this
document and are available at https://surveys.nces.ed.gov/ccdnpefs/pdf/NPEFSmanual.pdf.
Financial Accounting for Local and State School Systems: 2014 Edition: This document is often
referred to as the NCES Accounting Handbook and has been designed as the national standard for state and
local education agencies to use in tracking and reporting financial data and for school districts to use in
preparing their comprehensive annual financial reports (CAFRs). The purpose of the handbook is to ensure
that education fiscal data can be reported in a comprehensive manner. It is available at
https://nces.ed.gov/pubs2015/2015347.pdf.
State fiscal reports and data files: The CCD website (http://nces.ed.gov/CCD) contains publications and
reports using the fiscal data, as well as the data and file documentation for all NPEFS data since FY 1993.
Published data files can be accessed by clicking on the “CCD Data File Tool” link in the CCD Data Files
menu. Publications using NPEFS data can be found by clicking on the “Current CCD Reports” link from
Publications page in the About CCD menu.
Forum Guide to Core Finance Data Elements: The National Forum on Education Statistics is an entity
of the National Cooperative Education Statistics System (Cooperative System), which was established to
assist in producing and maintaining comparable and uniform information and data on early childhood
education and on elementary and secondary education. These data are intended to be useful for
policymaking at the federal, state, and local levels. The 2007 Forum Guide may be downloaded from
https://nces.ed.gov/pubs2007/2007801.pdf.
Awards for Successful and Timely Submission
The purpose of the NPEFS Awards is to recognize excellence in data reporting, based on providing quality data in a
timely fashion. Awards for FY 2024 submissions will be given in the Summer of 2026. An award banner will
appear in the state header on the State Home page for any state that receives an award.
Total possible points: 30
Points needed for an award: 20
Main File & Fiscal Data Plan Submission Date
Points
By March 16, 2026
15
By March 31, 2026
10
By April 30, 2026
5
After April 30, 2026
-10
Note: Both the main file and fiscal data plan must be submitted by the applicable dates, and the
authorizing official must have signed off on the data.
Resubmission of Main File
Points
0-1 resubmissions
5
2-3
0
4 or more
-5
Note: These counts only apply to resubmissions after Census Bureau staff have reviewed the data.
Resubmissions based on your own review do not count towards these totals.
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Submission Notes
Points
No questions regarding state data; major shifts in data have been thoroughly
explained
10
State responds and resubmits within 2 weeks of receiving notes from the
Census Bureau
5
State takes longer than 2 weeks to respond and resubmit, or does not
respond by September 8
-5
Who to Contact for More Information
If you wish to address questions to NCES, you may use the contact information below:
Chris Greene
National Center for Education Statistics
Institute of Education Sciences
U.S. Department of Education
400 Maryland Avenue SW
Washington, D.C. 20202
Telephone: (202) 453-5926
Email: [email protected]
The Census Bureau is the collection agent for NPEFS. All survey data are collected by the Census Bureau and
analyzed and edited before being sent to NCES. Respondents should contact the NPEFS team at the Census Bureau
with questions regarding proper procedures for completing the survey.
[email protected] (preferred option)
Phone: (800) 437-4196
Fax: (888) 891-2099
1.3 Accessing the Web Application
The NPEFS web application is online at https://surveys.nces.ed.gov/ccdnpefs.
This section explains the process for logging in to the application, managing your user account, and updating the
contact information for the state fiscal coordinator and authorized official.
User accounts
The NPEFS web application authenticates each user to ensure that only authorized individuals have access to the
application and the data contained therein. Application security features permit access to the collection form, fiscal
data plan, and exports and reports based on user roles.
Each user to the NPEFS collection site has their own username and password. Please do not share your username
and password with others. This ensures the security of your data. If two users attempt to log in with the same
account, your data may become corrupted.
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A state may have more than one user, but only one user may be logged in for each state at a time. If a second user
needs access to the site, the first user must first click the “Logout” link. The second user will then be allowed to log
in.
You may request additional users or the removal of existing users by emailing [email protected]. All
requests must be received in writing and include the user’s first and last name, title, phone number, and email
address. You may also update the contact information directly in the web application. More about updating the
contact information is provided at the end of this section.
How to log in for the first time
When a new user is created, they are given an “expired password.” This password must be changed the first time
the user logs into the website. Follow these steps to set up your new account for first time use.
1. Go to https://surveys.nces.ed.gov/ccdnpefs/. Enter the userID and password provided to you by NPEFS
staff and click the Login button.
2. The system will then prompt you to set a new password. Follow the password rules as described on the page.
Click the button to Set Password. You will then be redirected to the home page where you can enter your new
password to log in.
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How to reset your password
NPEFS staff will not have access to your password once you have changed it. If you forget your password, you can
reset it at any time by going to the home page, and then clicking the “Forgot Password” link.
2. Enter User ID or email address and click “Reset Password”
3. An email from the NPEFS web app will be sent to the user. Click on the link in the email to set a new
password. The link and code expires after 30 minutes.
4. Follow the on screen instructions to set a new password.
How to change your password
A respondent may choose to change their password at any time. Once logged in, scroll to the bottom of the page
and select the “Change Password” link.
2. Enter current password then choose a new password by following the listed criteria.
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Updating the Contact Information
After logging in, you will arrive at the State Home page. At the bottom of this page is a section for you to maintain
general contact information for your state (e.g., contact phone number and e-mail, name of designated authorizing
official for this year's NPEFS submission, etc.).
Each state is only allowed one person as the main contact (usually the state fiscal coordinator) and one person as
the authorized official. The contact information fields are pre-populated from the previous year's survey and will
only need updating if any contact information has changed from the previous year. Make any necessary updates
and select Save at the bottom of the page to save your changes.
States may add additional “alternate” contacts as needed. To add an alternate contact, click the arrow next to the
Alternate Contacts section.
2. Click the button to “Add Alternate”.
3. Enter the contact information for the alternate and click Save.
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1.4 Navigating the Parts of the Web Application
This section provides an overview of how to navigate the features of the web application. Once you are logged in to
the application, you will be directed to the “State Home” page. This page contains a section for each task that must
be performed. At the top of each section is a status bar that will inform you of the status of your response in that
section.
To return to the State Home page, click the word “Home” at the top left side of the page at any time.
To log out of the web application, click the word “Logout” at the top right side of the page at any time.
2.1 The Fiscal Data Plan
This section explains how to respond to the fiscal data plan. The fiscal data plan is a brief survey that is completed
online by each state. These questions help the Census Bureau and NCES to properly analyze each state’s data
submission. Your fiscal data plan is an integral part of your data submission - please complete it and submit it as
soon as possible.
1. Click the FY 25 Fiscal Data Plan link to complete the survey for the current year.
2. Respond to each question on the survey. If an option is followed by “Please go to question #”, the page will
automatically focus on the appropriate question when that option is selected.
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3. Responses are required for all questions unless it is grayed out based on the skip pattern. A message at the
bottom of the survey page will indicate if you have not answered all questions.
4. Once all questions have been answered, click the Save button at the bottom of the page to verify that all
required fields have completed.
5. Check the box at the bottom of the page and then click Submit to NCES. When you return to the State Home
page, the status will show as “Submitted.” If you need to revise your Fiscal Data Plan after submitting it, click
“Revise 2025 Data Plan.”
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2.2 The Crosswalk Module
This section explains how to use the Crosswalk to transfer data from the SEA format to the NPEFS format. (This
module is available only to states that are designated as Crosswalk states.)
The Crosswalk is a section of the NPEFS Web Application that allows NPEFS respondents to upload data from
their state’s accounting system, translate the data from the state account codes into NCES account codes, and then
transfer their data into the NPEFS form for editing. Only those states designated as crosswalk states have access to
the Crosswalk. Users will follow the following process to translate their data onto the NPEFS form.
Each step in this process is represented by a link on the State Home page.
Load Data
Preparing Your Files
The Crosswalk accepts state data in Microsoft Excel (.xls, .xlsx), comma delimited (.csv) and fixed length text
file formats. Revenues and expenditures must be loaded in separate files. If your load file contains
revenue and expenditure data, your load will fail and you will receive an error message. State data must be
loaded in the following format.
Field Name
Field
Type
Character
Size Limit
Description
Column
(Excel)
Columns
(Text File)
Recordtype
Text
1
‘R’ or ‘E’, depending on whether your file
is a revenue or expenditure load file
A
1
Fund
Text
5
State fund code
B
2-6
Function
Text
12
State function code
C
7-18
Object
Text
5
State object code
D
19-23
Amount
Numeric
17
Amount reported for the record’s
fund/function/object code
E
24-39
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NOTE: Beginning with FY22, a trim function to remove any leading or trailing blanks has been added to the
upload. Decimals are now allowed. All records must have a value for all columns. If a column is not applicable to a
particular record (for example, a revenue record that does not have an associated object value), enter a 0 in the
column for that record.
Duplicate Records
A duplicate record occurs when two or more records in your data files are identical - i.e., have the same record type,
fund, function, object, and dollar amount). If a duplicate record is found, a Duplicates report link will be displayed
in the vertical menu bar. A report will have separate tabs (a revenue tab and an expenditure tab) that list duplicate
records that could not be loaded.
The Crosswalk automatically excludes duplicate records from the data load, but if your file contains 10 or more
duplicate records (whether you have at least 10 duplicate records in a single file or an accumulation of at least 10
duplicate records across multiple files), they will fail to load and automatically be placed in a duplicate report for
review. To avoid the load complications that can occur with duplicate records, it is important that you ensure your
files contain no duplicate records prior to loading data.
Uploading Your Files
1. Select Load Data from the State Home Page. The Load Accounting Data page will appear.
2. Select Drag and Drop Documents Here to Upload or Select Documents to Upload from the Upload
Documents box. Locate one of the data files you want to load and select Open. The name(s) of your data
file(s) and the number of records in each data file will appear on the Load Accounting Data page (Figure
10).
3. At this point, your file is imported into the application and checked for any errors preventing data load
(e.g., invalid file format, too many duplicate records in file, etc.).
4. Repeat steps 1 and 2 above to load any additional files (you will always have to load at least two files since
revenues and expenditures must be loaded in separate files).
If errors are detected, your file will not load and you will receive an error message explaining the error. An error
will occur under any of the following circumstances. Review the sections above on Preparing your Files and
Duplicate Records for more information on preventing these errors.
•
File does not have an allowable extension or file type. You are only allowed to upload Excel (xls or
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•
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.xlsx), comma delimited (.csv), or fixed length text (.txt) files. The file you tried to upload was not one of
the allowed file types. Please check the format of your file and try again.
File contains both revenues and expenditures. Revenues and expenditures must be loaded in separate
files.
File rejected for duplicates. You attempted to upload a file that contained 10 or more duplicate records.
The file was not imported. Check the contents of the file and try again. If you receive this error message,
the file that you attempted to import will appear in the Files Rejected box at the bottom of the page (See
Figure 11). Note: The yellow highlighted row indicates the most recent loaded data.
If there are no errors with the data files, you will not receive an error message. You will see the files loaded and the
number of records in each file on the Upload Documents page.
Respondents also have the option to delete all previous loaded revenue data (select Delete All Revenue Data
and/or Delete All Expenditure data from the screen shown in Figure 10). Delete All Revenue Data deletes all
previously loaded revenue data. Delete All Expenditure Data deletes all previously loaded expenditure data.
Review Accounting Data
The Review Accounting Data section allows you to view, edit, or delete state data that you loaded in the Load Data
section. You may also create new records.
At the top of the page is a table which can be used to filter the records in the table. To apply the filter, enter or
select the data you would like to filter by into the appropriate box. To remove the filter, click the Reset button.
Change the Records per Page drop down to change the number of records displayed on the page. To sort the
records, click on the name of the column you would like to sort by.
Has Translation
In addition to the state data that was imported or entered into the Crosswalk System, each record contains an
indicator for HasTranslation. The data in this field is not editable. This field is automatically updated based on
whether or not the state data record can be matched to a Translation Assignment record.
If any State data records do not have a matching translation record (HasTranslation= “No”), pre-translation
validation will fail and you will not be able to translate your data.
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Modifying State Data Records
Within the Review Accounting Data table, you are able to add, edit, and delete records; however, transactions can
only be made one record at a time. If numerous records need to be added or edited, it is usually more efficient to
make those mass additions as a separate load file and load the additional file.
Adding a New State Data Record
Only add a new state data record when the record was not included in the original data load. For example, a state
may need to add records to make manual adjustments to their data to exclude certain items.
1. Click the Add Record button at the bottom of the list:
2. A new record will open at the bottom of the page with blank fields. Select a value for the Entry Type and
enter the state fund, function, and object. Then enter the amount for that record. (Do Not add
COMMAS for the dollar amount. Once the record is added, commas are automatically included).
Click the Save link to add the record.
To close the new record form without adding a record, click the Remove link.
3. To verify the result, either look for the record via the filter options or by viewing the total record count
located on the Review Accounting Data page.
Editing an Existing State Data Record
To edit a record, click in the field (Fund, Function, Object, Value) you wish to edit and select Save at the bottom of
the page.
Deleting a State Data Record
To delete a state data record, click the trash bin button for the row you wish to delete and select Save at the bottom
of the page.
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Translation Assignments
The Translation Assignments section houses the main table referred to as the Translation Table. This table maps
a states’ individual accounting records to the federal format. Translation Assignments also utilize information
entered into the Allocations section, which are named sets used to translate one single state data record to multiple
federal functions and objects.
To translate refers to the procedure that converts state codes (fund, function, and object) to the federal NCES
format that consists of functions and objects that adhere to the Financial Accounting for Local and State School
Systems, 2014 Edition. There are three types of translation assignments:
•
•
•
Direct: one-to-one between a state data record and NCES function/object
Defined allocation: one state data record is translated into two or more NCES functions/objects at a
predetermined percentage
Imputed allocation: one state data record is translated into two or more NCES functions/objects at a
percentage imputed by the application
The translation assignments and allocations require routine maintenance each year, especially when changes are
made to the state’s school system chart of accounts or to the way districts report data to the state.
Translation Table
Each record in Translation Assignments contains: 1) a state fund/function/object range, 2) either the NCES function
and object to which the state fund/function/object range is being crosswalked or the allocation assignment, and 3) a
description of the state account. When adding new records to the Translation table, use the NCES Accounting
manual, (Financial Accounting for Local and State School Systems), to locate the appropriate NCES function and
object for each of your fund/function/object ranges.
At the top of the page is a table which can be used to filter the records in the table. To apply the filter, enter or
select the data you would like to filter by into the appropriate box. To remove the filter, click the Reset button.
Change the Records per Page drop down to change the number of records displayed on the page. To sort the
records, click on the name of the column you would like to sort by.
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Translation Record Requirements
•
All state account fields must have a value: The entry type, beginning and ending fund, beginning and ending
function, and beginning and ending object fields must have a value entered. The length of the value must be
greater than 0; a value of 0 is acceptable, but null or blank is not.
•
Ending value must be greater than or equal to the beginning: The end fund, function, and object fields must
be greater than or equal to the beginning fund, function or object, respectively.
•
Records must not duplicate an existing range: The range of values for fund, function, and object must not
duplicate another range (such that one data record is matched to two or more translation assignments).
•
State account fields are treated as character or numeric fields: The state fund/function/object ranges allow
both numeric and text data.
o
If a field contains only numbers, then it is treated like a number even if it has leading zeros. For
example, a fund of “010” is treated like the number 10 and it will be included in a fund range of “1100”. Ranges for funds, functions, and objects can only be numeric.
o
If a field contains a letter, then it is treated like text. For example, a function of “A01” is treated like
the text “A01.” Text ranges (such as “A01-A20”) are not supported.
•
Records must either have an allocation type or a designated NCES function and object: A direct
translation record must have the Has Allocations checkbox set to No and values entered for the NCES function
and object. If Has Allocations is checked, you must select an Allocation Type from the drop down list. The
record type of the selected Allocation Type must match the record type of the Translation record.
•
Description: Translation record state descriptions have a 100-character limit.
Editing Existing Records
To edit a Translation Assignment record, click in the field (Fund, Function, Object, NCES Function, NCES Object,
etc) you wish to edit and select Save and Validate at the bottom of the page.
Adding a New Record
To add a new Translation Assignment record, click the link to “Add Translation” at the bottom of the page. A new
blank record will open at the bottom of the page. Enter the appropriate data and click “Save and Validate.”
Allocation Type Assignments
In some cases, you may need to allocate one state account to multiple NCES accounts during your translation. To
do this, you will check the box for “Has Allocations” and assign an allocation type to the Translation Assignment
record. The Allocation types in the drop down are pulled from data entered into the “Allocations” page. For more
on allocations and creating allocation types, see the “Allocations” section in this user guide.
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Importing a New Translation Assignment Table
You may use the Import Translations function to upload an entirely new set of translation assignment records to the
system. This function will delete all existing assignments and replace them with the records in the file you
upload.
Preparing Your File
A new translation assignment table must be uploaded in Microsoft Excel (.xlsx) file format. A template is available
on the Translation Assignment page. The following are required:
Field Name
Field
Type
Size
Limit
Description
Column
(Excel)
Type
Text
1
‘R’ or ‘E’, depending on whether the translation
assignment is for revenues or expenditures
A
Beginning Fund
Text
5
State fund code, beginning of range
B
Ending Fund
Text
5
State fund code, end of range
C
Beginning Function
Text
12
State function code, beginning of range
D
Ending Function
Text
12
State function code, end of range
E
Beginning Object
Text
5
State object code, beginning of range
F
Ending Object
Text
5
State object code, end of range
G
NCES Function
Text
12
Function code from the NCES accounting handbook
H
NCES Object
Text
5
Object code from the NCES accounting handbook
I
Allocation Type
Text
12
Allocation type name from the allocation table. Value
must match the “Name” field exactly.
J
Description
Text
100
Description of the assignment
K
NOTE: Please examine your input files carefully to make sure they meet the Translation Record Requirements
noted in the section above. After your file is uploaded, your records will be validated against these rules.
Validation is discussed further in the Translation Assignment Validation section of this user guide.
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Uploading your File
To upload a new translation assignment set:
1. Click the “Import Translations” button at the top of the Translation Assignments page.
2. A new box will appear. Click the “Drag and Drop Document Here to Upload” or “Select Document to
Upload” button to locate the file that you prepped to be uploaded. Make sure your file matches the Crosswalk
Translation Assignment Template, which can be downloaded by clicking the link on the Upload Translations
box. The records must be in the same format as the template in order for the upload to function
properly. More information on preparing your file to be uploaded can be found in the previous section.
TIP: The format of the “Translation Assignments” report closely matches the format for uploading translation
assignments. It is recommended that you first download the report by clicking the Translation Assignments
Report link at the top of the page, delete the “ID”, “State”, “Allocation”, and “Date Modified” fields, then
modify the records as necessary.
3. Once the name of the file you are uploading appears click “Open”. Next click “Save and Validate" at the
bottom of the page.
Validation errors will be highlighted in yellow at the top of the page. Click “View” to see the errors. Five errors
are shown at a time. Click the page number under the table to view additional errors. For more information about
validation errors, see the Translation Assignment Validation section below.
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Translation Assignment Validation
Each time a record is updated, both the individual record and the set of records are validated against the rules listed
in the Translation Record Requirements section above. If any validation errors exist, a table containing those
records will be displayed under the Translation table. NOTE: You will not be able to translate your data if any
validation errors exist.
To clear an error, locate the record in the Translation table and make corrections as necessary. Each time you
correct one of the rows with validation errors, the error list should update to remove that error. If you edit a record
which then creates a validation error, a Translation Error message will be highlighted in yellow at the top of the
page. Click “View” to see the error.
Allocations
Allocations are used when a state has “combined” data items that must be distributed between more than one
function and object. Some of the more common problems are:
•
•
•
•
Amounts reported as a lump sum and not in their appropriate functions.
Expenditures for employee benefits reported as a lump sum, and not separated by the function of the
employee.
Amounts reported for special service funds not separated by the appropriate objects.
Tuition payments to other school districts that cannot be separated between in state and out-of-state.
The method for making these distributions may differ from state to state. However, many states have some type of
allocation issue we must resolve. The Crosswalk was designed to make these distributions through a systematic
process and this design does not differ among states using the software. It is important to note that the methods used
to crosswalk “problem” data are, in some cases, merely a satisfactory solution to the problem, and in others, an
interim solution at best.
When the problem represents a relatively small amount of money, prorating this combined data is usually the most
efficient method of distribution. When combined data represents a relatively large percentage of reported funds and
affects particularly important functions (such as instruction and administrative functions) modification in state
accounting systems are usually needed to resolve the problem.
Allocations – Type and Descriptions
The Allocation – Types and Descriptions focuses on the “allocation type name” and “description” columns. The
function of this table is to create a named allocation set, which can then be reused across multiple translation
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assignments. For example, a state that must allocate expenditures for employee benefits might name the set “EB”
with a description of “Employee Benefits.”
The list of named allocation sets appears when you select “Edit Allocations” from the Translation Assignments
page. To edit or add a named allocation set, click the “New Allocation” or “Edit” link on this page. The Allocation
Editor will appear. Names should be less than 5 characters and should allow you to easily identify between types of
allocations. Descriptions can be longer and provide be longer and provide more detail on the type of allocation.
Allocations – Accounts
The Allocation Accounts table lists all the information required for the Crosswalk to distribute amounts to more
than one federal function and object. Allocation accounts are associated with and distinct to each Named
Allocation. To view the accounts associated with a named allocation set, click on the Allocation name at the top of
the editor. All the current allocation sets will be listed.
Each allocation account includes a destination NCES function and object, the allocation percent, a checkbox to
determine whether or not the percent should be imputed, and the object used to impute the percent (if imputed).
For each named allocation set, you must decide whether to define the percentages or to impute the percentages. For
illustration purposes, please consider the following two examples:
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Example 1: Percentages are Defined
State XX pays $1,000,000 in matching funds to the state’s teacher retirement fund. The
respondent knows that 70% of this amount was paid for teachers included in function 1000, 20%
was paid for teachers included in function 2100, and 10% was paid for teachers included in
function 2200. The respondent enters each function and object 200 as the destination in the
allocation accounts and enters the appropriate percentage for each one.
During translation, the Crosswalk System will multiply the $1,000,000 amount by each defined
percentage to distribute the dollars to the allocation accounts.
Example 2: Percentages are Imputed
State XX pays $1,000,000 in matching funds to the state’s teacher retirement fund. The
respondent knows that the salaries of teachers for whom these funds were paid are included only
in functions 1000, 2100, and 2200, but is unsure what percentage to assign to each category. The
respondent enters each function and object 200 as the destination in the allocation accounts and
selects the “imputed” option for each one. The respondent then enters 100 as the object used to
impute percent.
During translation, the Crosswalk System will impute the estimated percentage of salaries for
each function to total salaries for all functions in the allocation set. The imputed percentage is
then multiplied by the $1,000,000 amount to distribute the dollars to the allocation accounts.
You will be able to track the assigned amounts to these allocation accounts through the State Accounts report.
Adding a New Allocation Type and Accounts
Add a new allocation type when you need to distribute a single state accounting record to multiple NCES functions
and/or objects, and a similar one does not already exist.
1. Click the New Allocation button at the bottom of the Named Allocations list:
2. In the form at the bottom of the page, enter a name (up to five characters), enter a description (unlimited
size), select an entry type (Revenue or Expenditure), and check the box if the percentages for the allocation
are to be imputed.
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3. In the next section of the page, click the Add button to add a record for each function and object
combination to which the amounts should be allocated. For each destination, enter the NCES function,
NCES object, and either the percent to be distributed (if not imputed) or the object to use to impute the
distribution (if imputed). Then click Save.
Deleting an Allocation Type
A Named Allocation set can only be deleted if the Allocation Type is not assigned to any translation records. If it
is, and you still want to delete it, you must first re-assign all translation records to a different Allocation Type.
1. Highlight the allocation type that you want to delete in the Named Allocations list and click the “Edit”
button at the bottom of the form.
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2. Click the Delete button at the bottom of the form.
3. If the allocation is associated with any translation assignments, an error message will be displayed and the
allocation type will not be deleted.
Otherwise, the message will show that the record was successfully deleted.
Translating Data
After loading your state data (and reviewing the data for accuracy), you must “translate” your data from your state’s
accounting format to the NPEFS format.
1. Select Run Translation from the State Home page.
2. Enter your state’s Average Daily Attendance (ADA) and indicate whether the ADA value was
reported using the state or NCES definition of ADA.
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3. Review the Final Checks to verify that you are ready to translate your data.
Final Check – Errors in Translation Assignments
Before allowing the translation to proceed, the application checks for the following types of errors in the translation
assignment table:
1. Conflicted Translations: A conflicted translation occurs when one accounting entry is matched to two
translation assignment records. This most commonly occurs when ranges in the translation assignment
table cross one another. To fix this error, go to the Translation Assignments page. Then, click on the
“View” link next to the Conflicted Translations error message. Edit the conflicted records so that the ranges
do not overlap or duplicate other records.
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2. Translation Error: Allocation Does not Sum to 100%: A translation error occurs when the sum of the
percentages to be distributed in an allocation type set do not equal 100 percent. To fix this error, go to the
Translation Assignments page. Then, click on the “View” link next to the Translation Errors message. Then
click the “Edit Allocation” link next to the error message.
This will open the Allocation Editor. Edit the allocation accounts so that the percentages sum to 100%.
Click Save. This will correct all errors associated with this allocation type. You only need to edit the
allocation once.
3. Translation Error: Allocation Has Fewer than 2 Rows: A translation error occurs when the allocation
type has fewer than two allocation accounts to which data will be distributed. To fix this error, go to the
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Translation Assignments page. Then, click on the “View” link next to the Translation Errors message. Then
click the “Edit Allocation” link next to the error message.
This will open the Allocation Editor. Add at least two allocation accounts where amounts should be
distributed. Click Save. This will correct all errors associated with this allocation type. You only need to
edit the allocation once.
Final Check – Errors in Accounting Data
Before allowing the translation to proceed, the application checks for duplicate records in the accounting data. If
duplicates exist, click the link to “Edit Accounting Data.” Duplicate accounting records are discussed in more detail
in the Load Data section above.
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Final Check – Errors in Matching
Before allowing the translation to proceed, the application checks to make sure that all accounting records have a
matching translation record. If unmatched records exist, click the link to “Edit Accounting Data.” More information
about identifying and correcting unmatched records is discussed under “Has Translation” in the Review Accounting
Data section above.
Run the Translation
Once all final checks are passed, the Run Translation button will be enabled. Click the button to translate your state
account data into the NPEFS form.
If the translation is successful, you will see the message stating, “Translation Run Successfully” and the status of
your crosswalk marked as “Translation Complete”. Your state account data has now been successfully converted
into the NPEFS form.
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After successful translation, the Download Translation Report button will appear at the top of the page. Please
review this report for accuracy before transferring your data to the NPEFS web application. The report contains the
following tabs:
•
State Accounting Entries: This is a list of all accounting data that was loaded into the crosswalk.
•
NCES Accounting Entries: This lists the NCES function, NCES Object, and amounts for all translated
records.
•
NPEFS Totals: This is a list of all NPEFS item codes and the amount that was translated into that item
code.
•
Xwalk Translated Entries Sort1 and Sort2: These tables contain the record driving the translation. It joins
the incoming accounting record to the translation assignment and then to the NPEFS item code. Sort1 is
sorted by fund, function, object. Sort2 is sorted by NPEFS item code.
Undo the Translation
If you need to edit the crosswalk after the translation has been run, you will need to click the “Undo Translation”
button on the State Home page to undo the translation and allow edits to the crosswalk. This can only be done if
you are revising your data. If your data has been submitted, you must first “Revise Data” in order to undo the
translation. Once your data has been digitally signed by the authorizer, no changes can be made to the translation
table until the next survey year.
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Troubleshooting Problems
1) If your load file contains revenue and expenditure data, your load will fail (you will receive an error
message).
Solution: Revenues and expenditures must be loaded in separate files.
2) Your file cannot contain any blank or missing fields.
Solution: Fill in all blank fields with appropriately.
3) Your file cannot contain alphanumeric data where numbers are expected.
Solution: The amount column should have numbers only.
5) Special Exhibit Items will not be pulled from the crosswalked accounts.
Solution: Since the crosswalk application was designed to crosswalk a range of records to only one
NPEFS item code at a time, separate records must be created for the Special Exhibit Items.
For example, instructional textbooks and teacher salaries need to be pulled out and put into separate
records, which can then be crosswalked into the special exhibits categories. See the next section for the
designated account codes to use when crosswalking to special exhibits.
Special Designated Account Codes – Crosswalk Only
NPEFS items E11A, E11B, E11C, E11D, and E2 are subsets of amounts reported elsewhere. In order to crosswalk
these amounts to the NPEFS form, your data load must include a separate record for each exhibit. You should
designate separate state accounts which are used only for the exhibits and are not included in any of the ranges that
translate to other items on the form.
The Translation Assignment table should use the following codes for NCES function and object:
Item
Category of Expenditures
NCES Function
NCES Object
E11A
E11B
E11C
E11D
Regular Teacher Salaries
Special Ed. Teacher Salaries
Vocational Teacher Salaries
Other Teacher Salaries
1001
1002
1003
1004
111 and/or 113
111 and/or 113
111 and/or 113
111 and/or 113
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E2
X12C
X12D
CE1
CE2
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Instructional textbooks
Title I Expenditures
Title I Carryover Expenditures
Current expenditures paid from state and local
funds
Current expenditures paid from Federal funds
1005
8100
8200
8500
640
0
0
0
8600
0
In the NCES accounting manual, the program code is used to distinguish direct cost programs from expenditures
for elementary and secondary education. The crosswalk does not have a program code. The following functions
were created so that expenditures can be crosswalked to these items.
Item
Category of Expenditures
NCES Function
NCES Object
E9A
E9B
E9C
Non-Public School Programs (Program #500)
Adult Education (Program #600)
Community/Junior College (Object 565, Program
#700)
Direct Cost Programs, Other
Direct Cost Programs; Property (700)
3600
3400
3700
100-800, excluding 700
100-800, excluding 700
100-800, excluding 700
3800
3400-3800
100-800, excluding 700
700
E9D
E91
Section 8 of the NPEFS form contains special exhibit items for revenues and expenditures from COVID-19 Federal
Assistance Funds. These items are subsets of amounts reported elsewhere. Special designated codes for these
variables are currently under development and will be provided to crosswalk states in an addendum.
2.3 Current Year (FY 2025) Data Submission
This section explains how to use the Upload Spreadsheet feature to load data into the NPEFS form as well as how
to use the interactive NPEFS form to key data directly into the application or to view and correct data errors. This
section also includes an explanation of how to run the final data check and finalize your submission.
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Upload a Spreadsheet
The spreadsheet upload functionality allows respondents to upload the values for data items using an Excel
spreadsheet. This function is offered as an alternative to manually entering data into the web form.
1. Click on the Upload Data link from the State Home page.
2. In the Information section of the Load Data page, click the link to download the Spreadsheet Template.
Depending on your web browser settings, the spreadsheet template
(NPEFS_SPREADSHEET_FY2025.xlsx) will either open directly within your browser or a message box
will appear asking you whether you want to open or save the spreadsheet. Save the spreadsheet to any
desired location on your computer.
3. Open NPEFS_SPREADSHEET_FY2025.xlsx.
4. When you open the template, the “XX” placeholders in column A will be replaced with your two-letter
state abbreviation (in caps). The two-digit state abbreviation is immediately followed by the four-digit
fiscal year. No changes are needed in this column. Modifying the data in this column could result in an
error when you upload your file.
Example: For fiscal year 2025 Colorado should have CO2025 for each cell in column A of the
spreadsheet.
5. The second column (column B) lists all NPEFS item codes for fiscal year 2024. The fourth column
(column D) contains descriptions of the item codes in column B.
6. In the third column (column C), enter the fiscal year 2025 amount for the NPEFS item code in column B.
Report your data in whole amounts and omit all commas, dollar signs, and decimal points.
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7. Save the template to your files. The naming convention is your two-digit state abbreviation followed by the
two-digit fiscal year (e.g., for fiscal year 2025, Colorado should name its submission file CO25). The
application will accept files in xlsx, xls, or csv.
8. Upload the file into the NPEFS web application by either dragging and dropping the document onto the
page or clicking the button to select the document to upload. NOTE: The upload process does not include
flags. Please indicate any missing (M), not applicable (N), or true zero (Z) data items within the FLAG
field of the web form.
If the upload is successful, you will receive the following message:
If the upload is not successful, the error message will state that it was unsuccessful and why.
The name of the file will appear in the Previously Uploaded Documents table at the bottom of the page.
Key data
To begin entering data or to edit data that you have loaded into the NPEFS form, select Key Data. This brings you
to Section 1.
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Please note the following as you are entering data:
•
Enter your data in the FY 2025 column.
•
Use your mouse or the "Tab" key on your keyboard to navigate between data fields.
•
If an amount is missing (M), not applicable (N) or is a true zero (Z), indicate this within the FLAG column
on the right-hand side of the screen.
•
For a detailed description of each field, select the Help link near the top of each section or the hyperlink
that appears on the left-hand side of each item category.
•
You are required to key in all "Subtotal" fields. Each "Subtotal" field must be equal to the highlighted
"Calculated Total" field directly below it or the web form will generate an add-check error message
prompting you to resolve the discrepancy.
•
The FY 2024 column is read-only. To revise prior year's data, return to the State Home page and select
Revise Data under the FY 2024 menu.
Once you have entered all of your data in a section, click the button at the bottom of the page to Save and Run
Edits. This will check your data for common errors or potential data anomalies.
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It is extremely important that you review these data issues carefully and either:
•
•
provide comments (within the Comments link at the top or bottom of each section of the web form)
explaining the data issues, or
correct the data error by changing the appropriate NPEFS amount.
More information about edit checks can be found in NPEFS Reporting Instructions.
Once you have finished working on a section, you may navigate between sections by clicking Next, Previous, or
clicking on the section number in the Go To Section links, located at the top and bottom of each data entry page.
Caution: Be sure to save your data regularly. If you leave the web form idle for more than a few minutes, it may
time-out (forcing you to sign in again) and you will lose any unsaved data.
NOTE: All Direct Program Support and Direct Cost program names must be included in your NPEFS
submission. A text box is available under the item description in the Direct Program Support (section 5) and
Direct Cost (section 6) pages of the web form where you must enter program names in order to submit your data.
Once you have completed all sections of the survey, click the button at the bottom of the page or from the State
Home page to go to the Final Data Check.
Final Data Check
The Final Data Check page contains a listing of all edit checks that were performed on the data and failed. These
failures represent common errors, required items that were not reported, and potential data anomalies. The errors
are presented according to the section of the survey and are divided into three categories: Must Fix, Critical Errors,
and Non-Critical Errors. More information about edit checks can be found in NPEFS Reporting Instructions.
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You must correct all Must Fix errors and either correct or accept Critical Errors in order to official submit your
survey responses. Must Fix errors can be corrected by editing the data on the survey form. To accept a Critical
Error, check the box next to “Accept” and enter an explanation in the comments. Click the section name at the top
of the edit list to go directly to that section of the survey.
It is recommended that states provide an explanation for all non-critical errors. These explanations are used to
produce the state notes that are published in the survey documentation. Comments are published with minimal
editing and should follow these guidelines:
•
•
•
•
Include the name of the data item and data item code.
Explain why the variance exists.
Provide context so that analysts and data users can better understand your data.
Do not just re-state the edit or the amount of change.
FY 2025 Reports
To access your Current Year vs Prior Year report and reports from previous years, navigate to the State Home page
and click the FY 2025 vs FY 2024 button under the FY 2025 Reports section. Then select the year(s) you want to
view from the dropdown(s). Once the report is generated, you can click the Download button to export the report to
excel.
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To access a printable version of your NPEFS form and a Current Year vs Prior Year totals comparison, navigate to
the State Home page and click the FY 2025 NPEFS Form or FY 2025 NPEFS Totals Comparison button under
the FY 2025 Reports section of the 2025 Data Submission category. Reports are exported to Excel.
2.4 Optional Prior Year (FY 2024) Data Revision
For federal allocation purposes, NCES will only accept changes to fiscal data from SEAs for up to one year after
the original August 15th deadline. Therefore, revisions to prior year (FY 2024) data are due on the same day as
current year (FY 2025 submissions (August 17). The revised data will go through the same edit process and will
be published as final data about 18 months after the August 17th closeout. NCES will accept all changes to data for
publication purposes. Revisions that result in a decrease in SPPE will be forwarded to the Title I office. All
revisions require signature by the authorized official.
1. To begin revising prior year data, click the “Revise 2024 Data” button in the FY 2024 Data Revision
section:
2. In the popup window, provide an explanation for why you are revising prior year data. This explanation
will be provided to NCES to explain changes in your data, particularly if those changes affect SPPE. The
explanation is required. Then click the Revise button.
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Prior year revision is now enabled. The status of your prior year data is now “In progress, Revised Data Not
Submitted.” This section of the web application now includes links to Key Data, Upload 2024 Data, Final Data
Check, and 2024 Signature. For information on each of these steps, see the previous section on Current Year (FY
2025) Data Submission.
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2.5 Authorizing Data Submissions
This section provides instructions for the state official to authorize the current year submission and any prior year
revisions. We offer the opportunity for you to digitally authorize your state’s NPEFS submission (recommended).
You may also submit your approval of the data by uploading a scanned copy of the cover page with your signature
on it. The instructions for both options are as follows:
The NPEFS application URL is: http://surveys.nces.ed.gov/ccdNPEFS.
Access NPEFS Web Application
1. Go to the NPEFS home page and enter the username and password provided to you.
2. Select Sign In. (The password is case sensitive.)
3. The system will then display a message that your password has expired. Click the Change
Password button to change your password and activate your account.
4. On the following page, enter in a new password that you will remember. Follow the password
rules as described on the page.
5. Once you’ve changed your password, return to the home page, and use your username and
new password to log into the website.
View NPEFS Survey Data
Once you have signed-in, you will see the State Home page. Scroll to the FY 2025 Data Submission section and
select FY 2025 NPEFS Form under FY 2025 Reports. A message will appear that says, “Do you want to open or
save this file?” Select Open. This will open an excel version of the NPEFS form with your state’s data populated
onto the form.
1. In the All Sections tab, review your state’s NPEFS survey data.
2. Select the tab Comments to review respondent comments and explanations of data anomalies.
3. Select the Cover tab to review coordinator and authorizer contact information.
4. To view a side-by-side comparison of your state’s current year data to prior year data, return to
the State Home page and select FY 2025 vs. FY 2024 under FY 2025 NPEFS Reports.
If your state has made changes to prior year FY 2024 data, repeat these steps in the FY 2024 Data
Revision section of the web application.
You should also review your state’s responses to the fiscal data plan. To do so, click the FY 2025
Fiscal Data Plan link under Fiscal Data Plan at the top of the State Home page.
Electronically Authorize NPEFS Data
1. If your state has made changes to prior year FY 2024 data, you must authorize the revisions
first. On the State Home page, the status of your FY 2024 Data Revision should be “FY 2024
Awaiting Signature, Response Submitted on [date/time] by [user name].” If this is not the
status, you will not be able to sign the submission. Click on the 2024 Signature link.
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On the Digital Signature FY 2024 page, confirm the contact information at the top of the page
and then enter the digital confirmation password into the Digital Confirmation Password
field. Then click Submit Digital Signature to finalize your state’s prior year revision.
2. From the State Home page, in the FY 2025 Data Submission section, click on the 2025
Signature link. To approve your state’s data electronically, confirm the contact information at
the top of the page and then enter the digital confirmation password into the Digital
Confirmation Password field. Then click Submit Digital Signature to finalize your state’s
current year submission.
Submit a Hard Copy Signature to Authorize NPEFS Data
This feature is available to states upon request. If this feature has been enabled, there will be a
physical signature section on the Digital Signature page.
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1. Click the Download FY 2025 Signature Form and print the cover page.
2. Verify the contact information on the page and sign your name in the field, Signature of
Authorized Official.
3. Scan the signed document to a PDF. Upload the PDF or drag and drop it onto the digital signature
page.
You may also mail the document; however, this method is not recommended. The signed page must
be postmarked within five business days of your submission.
Mail to:
FEDEX or U.P.S. or hand delivery:
U.S. Census Bureau
ATTN: Economy-Wide Statistical Division
Educational Finance Branch
National Public Education Financial Survey
Washington, DC 20233-6400
U. S. Census Bureau
Economy-Wide Statistical Division
Educational Finance Branch
National Public Education Financial Survey
4600 Silver Hill Road
Suitland, Maryland 20746–6400
Upload a Copy of a Signed Cover Page
States may upload a copy of the signed cover page if they would like to provide supporting
documentation of their authorized official’s approval. This may be done in conjunction with a digital
signature. If you would like to add this documentation, click on the “Documents” button at the bottom
of the State Home page and follow the on-screen directions to upload a document.
3.0 Reviewing Current Year (FY 2025) Imputations
Imputations are performed with a procedure that uses available information and some assumptions to derive
substitute values for missing values in a data file. Adjustments are performed using a procedure that consists of
redistributing a reported value.
Data are imputed or adjusted for the following reasons:
•
to correct for item non response (missing data)
•
to allocate aggregated data
•
to correct for combined or underreported data
•
to create a data file that more accurately reflects each item on the survey
•
to improve comparability
If imputations and/or adjustments are performed on your data, you will receive an invitation to review and approve
them. When you receive this email, the 2025 Imputations section will be visible on the State Home page. This
section is only visible in the fall of each survey cycle, during the imputation approval period. If your state does not
have imputations, this section will not be visible.
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Take the following steps to review your data:
1. Click on Review Memo to view key terms, and explanation of procedures, and key dates for reviewing
your imputations.
2. Click on Imputation Rules to view the rules used to impute or adjust data in your state.
3. Click on Review Imputed Data to see the comparison of your state’s reported data to the imputed or
adjusted data. All data items are displayed, even if they were not imputed or adjusted. To quickly see the
values that have been affected, check the box next to Highlight Differences in the “Show” options list.
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Data that have been adjusted will have an “A” in the imputation flag column. Data that have been imputed
will have an “I” in the imputation flag column. Totals that have been affected by an imputation or
adjustment will have a “T” in the imputation flag column.
To print this report, click the Print button at the top right side of the report. To export the report to excel,
click the Download button.
4. Click on Imputation Approval to accept or reject the imputed data for your state. If you accept the values,
click the Accept button. No further action is necessary. If you do not accept the values, click the Do Not
Accept button and provide information about why you are rejecting the imputations in the Imputation
Notes field. If you are rejecting your imputations, you will be contacted by a member of the NPEFS team to
determine the next steps.
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4.0 Frequently Asked Questions
In addition to the following questions about NPEFS, more information is available in the NPEFS reporting
instructions at: https://surveys.nces.ed.gov/ccdnpefs/Content/NPEFSmanual.pdf.
1. Whom should I contact if I have questions completing the form or uploading the data?
Please contact us via email at [email protected] or telephone (800) 437-4196.
2. If I have to exit the application before completion, will I lose the data I entered?
Your data will be saved if you click the "Save" button before you exit. You may re-enter the web form later and
continue to key data. The application will automatically log you out after 20 minutes of inactivity. The application
will save your changes prior to logging you out.
3. What is the purpose of the fiscal data plan?
The data plan contains a list of questions that enables the Census Bureau and NCES to properly analyze each state's
data submission. In addition, the data plan supplies important information about subject matter areas and new
initiatives that affect elementary-secondary fiscal reporting (e.g., charter schools, teachers' salaries, etc.).
4. What is the purpose of NPEFS data?
Among other things, data from the NPEFS survey are used to calculate a State Per Pupil Expenditure (SPPE) that is
used in the formula for allocating a number of federal program funds to states and school districts including:
•
•
•
Title I of the Elementary and Secondary Education Act of 1965 as amended by the Every Student Succeeds
Act (Title I)
Impact Aid
Indian Education
There are other programs that make use of SPPE data indirectly because their allocation formulas are based, either
in whole or in part, on state Title I allocations. Data are also used by local, state, and federal governments.
5. What happens if I lose my username and password?
You may use the “forgot password” utility described in section 1.3 of the NPEFS User Guide. You may also
contact us via email at [email protected] or telephone (800) 437-4196.
6. What happens if I do not digitally confirm my NPEFS submission?
Your NPEFS submission is not considered complete until the designated authorizing official for your state confirms
the submission. Your state's designated authorizing official must digitally confirm your NPEFS submission or mail
in a signature to the Census Bureau.
7. What is the deadline to submit NPEFS data?
The deadline to submit NPEFS data is August 17, 2026.
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8. How do I change data after it has been submitted?
After logging into the web application, locate the section of the fiscal year you would like to change and click
"Revise Data," and select "Revise Data" to confirm that you want to revise data for that year. After making your
changes, the form will need to be resubmitted and digitally signed again.
NOTE: If the survey is closed or has been locked, you will not see the option to revise your data. Please contact us
via email at [email protected] or telephone (800) 437-4196 for further assistance.
9. How should I respond to notes sent to me based on the submission of my data?
Please place responses to submission notes in the corresponding section of the survey. Responses should be detailed
and specifically reference the item(s) in question. If there are changes made to the data, the form will need to be
resubmitted and digitally signed again.
10. What happens if I need to make data changes beyond the August 17th deadline?
We will accept data revisions for up to one year past the August 17, 2026 deadline. However, data received after
this date generally will not be used to calculate your state's allocation for Title I funding. The survey will reopen
late January of the following year.
11. Can I submit my NPEFS data without resolving the errors listed in the Data Error Listing report?
You will not be able to submit your NPEFS data unless you resolve the Must-Fix and Critical errors listed in the
Data Error Listing report. These errors are resolved by correcting the data as needed or by explaining the data
anomaly within the appropriate comment field(s) and placing a check mark in the box as requested. Please be as
detailed as possible when leaving your explanation.
12. Should I round my numbers?
Yes, round all numbers to the nearest whole dollar before entering them on the survey. Any value of 0.5 and above
should be rounded up, any value below rounded down. Examine one significant digit after the decimal point. for
example, 1.50 would be treated as 2, while 1.49 would be treated as 1, since only the .4 is significant.
13. What are the imputations and adjustments?
Imputations are performed with a procedure that uses available information and some assumptions to derive
substitute values for missing values in a data file.
Adjustments are performed using a procedure that consists of redistributing a reported value.
Data are imputed or adjusted for the following reasons:
•
•
•
•
•
to correct for item non response (missing data)
to allocate aggregated data
to correct for combined or underreported data
to create a data file that more accurately reflects each item on the survey
to improve comparability
NOTE: if imputations and/or adjustments are performed on your data, you will be able to review and approve them.
If you do not accept the values, you will be able to report new values.
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14. What is the Crosswalk?
The Crosswalk is a method to translate your data from your state's chart of accounts into the federal format used to
produce the NPEFS report. If you have further questions about this program, please contact us via email at
[email protected] or telephone (800) 437-4196.
15. How long should I keep record of my submission?
Each state education agency must retain copies of completed fiscal survey forms and all documentation on the
preparation of SPPE data for at least five years (as required by the U.S. Department of Education's regulations at 34
CFR 80.42).
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Appendix A: Printable Version of the NPEFS Form
ED Form 2447
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ED Form 2447
OMB Number 1850-0067
Approval Expires:
November 30, 2025
U.S. DEPARTMENT OF EDUCATION
NATIONAL CENTER FOR EDUCATION STATISTICS
THE NATIONAL PUBLIC EDUCATION
FINANCIAL SURVEY
Fiscal Year 2025
NAME OF PERSON PREPARING
THIS REPORT
NAME OF STATE
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 130.83 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: Chris Greene, National Center for Education Statistics, Institute of Education Sciences, U.S.
Department of Education, 400 Maryland Avenue SW, Washington, DC 20202. Telephone: (202) 453–5926. 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
Fiscal Year 2025
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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)
l. Other Revenue from Local Sources
(1320-1350, 1420-1440, 1800, 1900-1990; not 1321, 1421,1940, 1951, 1970)
R1K
m. Textbook Revenues (1940)
R1M
n. Summer School Revenues (1312)
LOCAL SOURCES OF REVENUE SUBTOTAL (1000)
[Sum a-e, g, i-n.]
R1N
R1L
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)
c. Grants-in-Aid from the Federal Government through Other Intermediate Agencies
(4700)
R4B
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
Fiscal Year 2025
Current
Amount
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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)
4. Tuition and Voucher Payments Outside the State, to Private Schools, Individuals,
and Other (562,563,566,568,569)
5. Tuition and Voucher Payments to Other LEAs and Charter Schools within the State
(561, 564, 567)
E13
6. Supplies (600)
E16
7. Property (700)
E17
8. Other (810, 890)
INSTRUCTION EXPENDITURES SUBTOTAL (1000)
[Sum 1-4, 6, & 8 only.]
E18
Current
Amount
E14
E15
STE1
INSTRUCTION, continued (1000)
SPECIAL EXHIBIT ITEMS
1. Salaries Paid to Teachers in Regular Education Programs
(Objects 111 and 113; Program #100)
2. Salaries Paid to Special Education Teachers
(Object 111 and 113; Program #200)
3. Salaries Paid to Vocational Education Teachers
(Object 111 and 113; Program #300)
4. Salaries Paid to Teachers in Other Programs Providing Instruction to Students
Grades Prekindergarten Through Grade 12 and Ungraded students
(Objects 111 and 113; Programs #400 and #900)
Textbook Expenditures for Classroom Instruction (Function 1000, Object 640)
Fiscal Year 2025
A-4
E11a
E11b
E11c
E11d
E2
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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)
SUPPORT SERVICES STUDENTS EXPENDITURES SUBTOTAL (2100)
[Sum 1-4 & 6 only.]
E262
Current
Amount
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)
SUPPORT SERVICES INSTRUCTION EXPENDITURES SUBTOTAL (2200) [Sum
1-4 & 6 only.]
E263
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)
SUPPORT SERVICES GENERAL ADMINISTRATION EXPENDITURES
SUBTOTAL (2300) [Sum 1-4 & 6 only.]
E264
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)
SUPPORT SERVICES SCHOOL ADMINISTRATION EXPENDITURES SUBTOTAL
(2400) [Sum 1-4 & 6 only.]
E265
Fiscal Year 2025
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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)
SUPPORT SERVICES OPERATIONS AND MAINTENANCE EXPENDITURES
SUBTOTAL (2600) [Sum 1-4 & 6 only.]
E266
Current
Amount
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)
SUPPORT SERVICES STUDENT TRANSPORTATION EXPENDITURES
SUBTOTAL (2700) [Sum 1-4 & 6 only.]
E267
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)
SUPPORT SERVICES OTHER SUPPORT SERVICES EXPENDITURES
SUBTOTAL (2500, 2900) [Sum 1-4 & 6 only.]
E268
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 591)
TE23
4. Supplies (600)
TE24
5. Property (700)
TE25
6. Other (810, 820, 835, 890)
ALL SUPPORT SERVICES TOTAL BY OBJECT EXPENDITURES SUBTOTAL
(2100-2900) [Sum 1-4 & 6 only.]
TE26
Fiscal Year 2025
A-6
STE2T
January 2026
Flag
National Center for Education Statistics (NCES)
NPEFS Web Application User Guide v5.0
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)
OPERATION OF NON-INSTRUCTIONAL FOOD SERVICES EXPENDITURES
SUBTOTAL (3100); [Sum 1-4 & 6 only.]
E3A16
Current
Amount
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)
OPERATION OF NON-INSTRUCTIONAL ENTERPRISE OPERATIONS SERVICES
EXPENDITURES SUBTOTAL (3200) [Sum 1-4 & 6 only.]
E3B16
Fiscal Year 2025
A-7
E3B1
January 2026
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National Center for Education Statistics (NCES)
NPEFS Web Application User Guide v5.0
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
E4E1
e1. Other Direct Program Support for Public School Students
e2. Other Direct Program Support for Public School Students; Property (700) only
DIRECT PROGRAM SUPPORT EXPENDITURES SUBTOTAL
[Sum a1,b1,c1, and e1.]
CURRENT EXPENDITURES
Sum Subtotals for Instruction (1000), Support Services (2000), Non-Instruction
(3000 - exclude 3300: Community Services), and Direct Program Support
(exclude Direct Program Support for Private School Students). Exclude
Property (700).
Fiscal Year 2025
A-8
Current
Amount
E4E2
STE4
TE5
January 2026
Flag
National Center for Education Statistics (NCES)
NPEFS Web Application User Guide v5.0
SECTION 6
FACILITIES ACQUISITION & CONSTRUCTION SERVICES (4000)
Item
Code
1. Non-Property Expenditures (Construction) (4100-4900)
2. Property Expenditures [Include Land and Improvements (710), Land and Existing
Buildings (720), and Infrastructure (740).]
E61
3. Equipment (730)
E63
Current
Amount
E62
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)
DIRECT COST PROGRAMS SUBTOTAL
E91
[Exclude Property (700).]
STE9
PROPERTY (700)
TE10
TOTAL EXPENDITURES FOR EDUCATION
[Sum Current Expenditures, F.A.C.S., Non-Property Expenditures, Community
Services, Direct Cost Programs, and Property. Exclude Other Uses.]
TE11
Fiscal Year 2025
A-9
January 2026
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National Center for Education Statistics (NCES)
NPEFS Web Application User Guide v5.0
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)
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.]
X12B
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-d, g-j.]
TX12
NET CURRENT EXPENDITURES
[Subtract Total Exclusions from Current Expenditures, as defined in in the
Elementary and Secondary Education Act of 1965, as amended (ESEA) (20
U.S.C. 7801(12)).]
Current
Amount
NCE13
AVERAGE DAILY ATTENDANCE (ADA)
a. ADA as defined by state law
A14A
b. ADA as defined by NCES
A14B
STATE PER PUPIL EXPENDITURE
PPE15
CURRENT EXPENDITURES BY FUND TYPE
a. 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.]
CE1
b. 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.]
CE2
Fiscal Year 2025
A-10
January 2026
Flag
National Center for Education Statistics (NCES)
NPEFS Web Application User Guide v5.0
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
6. CARES Act Education Stabilization Fund – Reimagine Workforce Preparation (ESF-RWP)
Discretionary Grant
7. Coronavirus Relief Fund (CRF)
8. American Rescue Plan (ARP) Act Coronavirus State and Local Fiscal Recovery Funds
9. Education Stabilization Fund and ARP to the Outlying Areas-State Educational Agency
10. Education Stabilization Fund to the Outlying Areas-Governors
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)
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)
a. Instructional expenditures paid from ESSER I funds (objects 100-600, 810, and 890 for
function 1000; excluding objects 561, 564, 567, and 591)
b. Instructional expenditures paid from ESSER II funds (objects 100-600, 810, and 890 for
function 1000; excluding objects 561, 564, 567, and 591)
c. Instructional expenditures paid from ARP ESSER funds (objects 100-600, 810, and 890 for
function 1000; excluding objects 561, 564, 567, and 591)
d. Instructional expenditures paid from GEER I funds (objects 100-600, 810, and 890 for
function 1000; excluding objects 561, 564, 567, and 591)
Fiscal Year 2025
A-11
Item
Code
Current
Amount
AR1
AR1A
AR1B
AR2
AR2A
AR3
AR6
AR6A
AR7
AR8
AE1
AE1A
AE1B
AE1C
AE1D
AE1E
AE1F
AE1G
AE2
AE2A
AE2B
AE2C
AE2D
January 2026
Flag
National Center for Education Statistics (NCES)
NPEFS Web Application User Guide v5.0
e. Instructional expenditures paid from GEER II funds (objects 100-600, 810, and 890 for
function 1000; excluding objects 561, 564, 567, and 591)
SPECIAL EXHIBIT ITEMS - Expenditures from All COVID-19 Federal Assistance Funds
(continued)
f. Instructional expenditures paid from the CRF (objects 100-600, 810, and 890 for function
1000; excluding objects 561, 564, 567, and 591)
g. Instructional expenditures paid from the SLFRF (objects 100-600, 810, and 890 for
function 1000; excluding objects 561, 564, 567, and 591)
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)
4. Capital outlay expenditures paid from COVID-19 Federal Assistance Funds (objects 100700, and 890 for function 4000; object 700 for ALL functions)
a. Capital outlay expenditures paid from ESSER I funds (objects 100-700, and 890 for
function 4000; object 700 for ALL functions)
b. Capital outlay expenditures paid from ESSER II funds (objects 100-700, and 890 for
function 4000; object 700 for ALL functions)
c. Capital outlay expenditures paid from ARP ESSER funds (objects 100-700, and 890 for
function 4000; object 700 for ALL functions)
d. Capital outlay expenditures paid from GEER I funds (objects 100-700, and 890 for function
4000; object 700 for ALL functions)
e. Capital outlay expenditures paid from GEER II funds (objects 100-700, and 890 for
function 4000; object 700 for ALL functions)
f. Capital outlay expenditures paid from the CRF (objects 100-700, and 890 for function
4000; object 700 for ALL functions)
g. Capital outlay expenditures paid from the SLFRF (objects 100-700, and 890 for function
4000; object 700 for ALL functions)
5. Technology-related supplies and purchased services expenditures paid from COVID-19
Federal Assistance Funds (objects 351, 352, 432, 443, 530, 650 for ALL functions)
6. Technology-related equipment expenditures paid from COVID-19 Federal Assistance
Funds (objects 734, 735 for ALL functions)
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)
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)
Fiscal Year 2025
A-12
AE2E
Item
Code
Current
Amount
AE2F
AE2G
AE3
AE4
AE4A
AE4B
AE4C
AE4D
AE4E
AE4F
AE4G
AE5
AE6
AE7
AE8
January 2026
Flag
National Center for Education Statistics (NCES)
NPEFS Web Application User Guide v5.0
Appendix B: Comparison of the NPEFS to the School District
Finance Survey (F-33)
Fiscal Year 2025
B-1
January 2026
National Center for Education Statistics (NCES)
NPEFS Web Application User Guide v5.0
F-33 Items and Descriptions
NPEFS Items and Descriptions
T06 Property taxes (1110, 1140)
T09 General Sales or gross receipts tax (1120)
T15 Public utility taxes (1190)
T40 Individual and corporate income taxes
(1130)
T99 All other taxes (1190)
T02 Parent government contributions
(dependent school systems only - 1200)
R1A Property Tax (1110)
R1B Non-property Tax (1120-1190)
R1C Other Local Government Units Property Tax (1210)
R1D Other Local Government Units Non-Property Tax (1220-1290)
D11 Revenue from other school systems
(within state - 1321, 1421, 1951; out of
state - 1331, 1350, 1431, 1952)
D23 Revenue from other cities and counties
(1200, 1320, 1330, 1420, 1430, 1960,
2100, 2200, 2800)
A20 Other sales and service revenues (1800)
A40 Rents and royalties (1910)
U11 Sale of property
U30 Fines and forfeits
U50 Private Contributions (1920)
U97 Miscellaneous other local revenue (1980,
1990)
A15 Student fees, nonspecified
C24 Census state, NCES local revenue
A07 Tuition fees from pupils, parents, and
other private sources (1310, 1340)
A08 Transportation fees from pupils, parents,
and other private sources (1410, 1440)
U22 Interest earnings (1510)
A11 Textbook sales and rentals (1940)
A09 School lunch revenues (1600)
A13 District activity receipts (1700)
These items from each survey include all of the local tax revenue items
collected for each survey. Due to differences in how penalties and interest
are collected for tax items in each survey direct comparisons between
individual survey items covering the same account codes may cause some
variance in amounts. NPEFS also collects data for state-operated agencies
while F-33 does not, so this may also lead to variances. These items have
been paired with the cooresponding item(s) from the opposite survey that
are closest in definition (e.g., T06 and R1A), but the best general
comparison that would account for differences in collecting penalties and
interest for each item would be:
T06 + T09 + T15 + T40 + T99 + T02 ≈ R1A + R1B + R1C + R1D
R1F Tuition from other LEAs within Due to the amount of overlap between NPEFS and F-33 items, these F-33
the State (1321)
codes summed together comprise the best match for these NPEFS codes
R1H Transportation Fees from other
for comparison purposes. NPEFS code R2 along with part of code R1L is
LEAs within the State (1421)
covered under F-33 code D23, and F-33 codes D11, A20, A40, U11, U30,
R2 Revenue From Intermediate
U50, and U97 cover most of the remaining account codes that fall under
Sources (2000)
the definition of NPEFS item R1L. Worth noting is that sale of fixed
R1L Other Revenue From Local
assets not from proprietary funds are reported in NPEFS under R5 (Other
Sources (1320-1350, 1420-1440, Sources of Revenue), while these amounts would be captured in U11 for
1800, 1900-1990; not 1321, 1421, F-33. Also, revenue on behalf of the LEA is not captured on F-33, but is
1940, 1951, 1970)
included under R2 for NPEFS. NPEFS also does not collect tuition and
R1E Tuition from Individuals (1310) transportation fees from private sources, while F-33 does include these
R1N Summer School Revenues (not
revenues. For interest earnings, NPEFS includes all types of earnings (not
1650)
just interest) on all investments, while F-33 only includes interest earnings
R1G Transportation Fees from
on investments. An exact comparison between these items from both
Individuals (1410)
surveys cannot be obtained due to amount of overlap. If a comparison is
R1I Earnings on Investments (1500to be made using these items the best would be:
1540; not 1532)
D11 + D23 + A20 + A40 + U11 + U30 + U50 + U97 + A15 + C24 + A07
+ A08 + U22 ≈ R1F + R1H + R2 + R1L
R1M Textbook Revenues (1940)
R1J Food Services (excluding federal
reimbursements) (1600-1650)
R1K District Activities (1700-1790)
TLOCREV Total Local Revenue
STR1 Local Sources of Revenue
Subtotal (1000) [Sum a-e, g, i-n]
R2 Revenue From Intermediate
Sources (2000)
TSTREV Total State Revenue
R3 Revenue from State Sources
(3000)
C14 Title I
C15 Children with disabilities - IDEA
C16 Math, science, and teacher quality
C17 Safe and drug-free schools
C19 Vocational and technical education
C25 Child nutrition act - commodities excluded
B11 Bilingual education programs
C20 All other federal aid through the state
C36 Federal revenue, nonspecified
B10 Impact aid (Public Law 81-815 and Public
Law 81-874)
B12 Indian Education
B13 All other direct federal aid
B23 Federal revenue on behalf of the school
system
R4B Grants-in-Aid from the Federal
Government through the State
(4200, 4500)
Fiscal Year 2025
Comments
R4A Grants-in-Aid Direct from the
Federal Government (4100, 4300)
R4C Grants-in-Aid from the Federal
Government through other
Intermediate Agencies (4700)
R4D Other Revenue from Federal
Sources (4800, 4900)
B-2
These items should be fairly close between surveys. Of note is that
NPEFS does not include summer school textbook revenues in this
category.
These items should be fairly close between surveys as their definitions are
identical. Both surveys exclude federal reimbursements.
These items should be fairly close between surveys as their definitions are
identical. Of note is that NPEFS does not include summer school district
activity receipts here.
Total local revenue should be comparable between surveys, as both do not
omit many types of local revenue. Even though detail items in both
surveys do not necessarily cover the same revenues, most revenues from
one survey are captured somewhere in the other. Of note is that Revenue
From Intermediate Sources (revenue function 2000) is not included in
local revenue for NPEFS but rather separated out as item R2, while it is
captured in item D23 for F-33. For a comparison between surveys:
TLOCREV ≈ STR1 + R2
Total state revenue should be comparable between surveys as with local
revenue. Both surveys capture all state revenue reported under or
crosswalked to revenue code 3000. Note that NPEFS amounts for state
revenue will possibly be slightly higher since NPEFS collects revenues for
state-operated agencies while F-33 does not.
NPEFS captures all federal revenues through the state that fall under
revenue codes 4200 and 4500, while F-33 breaks these revenues down into
detail items for specific programs. Nonspecified federal revenue (C36) is
included since a majority of nonspecified federal revenue is through the
state. A reasonable comparison between these F-33 items and the
summary NPEFS item would be:
C14 + C15 + C16 + C17 + C19 + C25 + B11 + C20 + C36 ≈ R4B
NPEFS makes a distinction between Federal aid directly from the Federal
government and intermediate agencies while F-33 does not. However,
most types of federal aid not through the state are captured by both
surveys. Some direct federal revenue could be included in F-33 variable
C36 (nonspecified federal revenue) which could lead to variances between
surveys. A reasonable comparison for these items between surveys would
be:
B10 + B12 + B13 + B23 ≈ R4A + R4C + R4D
January 2026
National Center for Education Statistics (NCES)
NPEFS Web Application User Guide v5.0
F-33 Items and Descriptions
NPEFS Items and Descriptions
TFEDREV Total Federal Revenue
STR4 Federal Source of Revenue
Subtotal (4000) [sum a-d]
TOTALREV Total Elementary-Secondary
Revenue - Sum of TLOCREV, TSTREV,
and TFEDREV
Z33 Instruction (1000) - Salaries only (Object
series 100)
V10 Instruction (1000) - Employee Benefits
only (Object series 200, except 240)
J13 State payment on behalf of the LEA,
instruction employee benefits
TCURINST Total Current Spending for
Instruction
Both surveys capture all revenues reported or crosswalked to revenue code
4000. Of note is that B23, Federal revenue on behalf of the school is not
currently included in calculating TFEDREV for F-33. This could lead to
slight discrepancies in comparisons of Federal revenue between both
surveys.
TR Total Revenue - Sum of STR1, R2, It is to be expected that the total amount of revenue for LEAs will differ
R3, and STR4
slightly when the amounts from both surveys are compared, but both
surveys roughly capture the same revenue amounts at a different level of
detail which should lead to a close comparison of the total revenue
numbers from each survey. NPEFS includes state-operated agencies in its
survey universe, so this may lead to slightly higher amounts for NPEFS.
E11 Instruction (1000) - Salaries (100) These two codes have definitions that are nearly identical and should be
expected to have close amounts when compared between surveys.
E12 Instruction (1000) - Employee
Since state payments on behalf are not included in the V10 code for F-33,
Benefits (200)
it is necessary to consider the cooresponding 'J code' since NPEFS' E12
code includes state payments on behalf. To compare: V10 + J13 ≈ E12
STE1 Instruction Subtotal (1000)
[Sum 1-4, 6, & 8 only]
Z35 Teacher salaries - Regular education
programs (program 100)
E11a Salaries paid to teachers in
regular education programs
(Objects 111 and 113; Program
#100)
Z36 Teacher salaries - Special education
E11b Salaries paid to special
programs (program 200)
education teachers (Object 111
and 113; Program #200)
Z37 Teacher salaries - Vocational education
E11c Salaries paid to vocational
programs (program 300)
education teachers (Object 111
and 113; Program #300)
Z38 Teacher salaries - Other education
E11d Salaries paid to teachers in other
programs (programs 400, 900)
programs providing instruction to
grades pre-kindergarten through
grade 12 and ungraded students
(Objects 111 and 113; Programs
#400 and #900)
V93 Textbooks (function 1000, object 640)
E2 Textbook expenditures for
classroom instruction (Function
1000, Object 640)
V11 Support services, pupils (2100) - Salaries E212 Support Services, Students
only (Object series 100)
(2100) - Salaries (100)
V12 Support services, pupils (2100) E222 Support Services, Students
Employee benefits only (Object series 200,
(2100) - Employee Benefits (200)
except 240)
J17 State payment on behalf of the LEA, pupil
support services employee benefits
E17 Support services, pupils (2100) - TOTAL STE22 Support Services Students
(ALL current operation objects)
Expenditures Subtotal (2100)
J17 State payment on behalf of the LEA, pupil
[Sum 1-4 & 6 only]
support services employee benefits
V13 Support services, instructional staff (2200) E213 Support Services, Instruction
- Salaries only (Object series 100)
(2200) - Salaries (100)
V14 Support services, instructional staff (2200) E223 Support Services, Instruction
- Employee benefits only (Object series
(2200) - Employee Benefits (200)
200, except 240)
J07 State payment on behalf of the LEA,
instructional staff support employee
benefits
E07 Support services, instructional staff (2200) STE23 Support Services Instruction
- TOTAL (ALL current operation objects)
Expenditures Subtotal (2200)
[Sum 1-4 & 6 only]
J07 State payment on behalf of the LEA,
instructional staff support employee
benefits
V15 Support services, general administration
E214 Support Services, General
(2300) - Salaries only (Object series 100)
Administration (2300) - Salaries
(100)
V16 Support services, general administration
E224 Support Services, General
(2300) - Employee benefits only (Object
Administration (2300) - Employee
series 200, except 240)
benefits (200)
J08 State payment on behalf of the LEA,
general administration employee benefits
Fiscal Year 2025
Comments
B-3
Since state payments on behalf are not included in the standard F-33
instruction item codes, it is necessary to compare NPEFS code STE1 to
TCURINST (sum of E13, J13, and J14) rather than directly to E13. When
compared, TCURINST and STE1 should have fairly close amounts.
The amounts reported in these items should be fairly close as the
definitions for both surveys are identical.
The amounts reported in these items should be fairly close as the
definitions for both surveys are identical.
The amounts reported in these items should be fairly close as the
definitions for both surveys are identical.
The amounts reported in these items should be fairly close as the
definitions for both surveys are identical.
The amounts reported in these items should be fairly close as the
definitions for both surveys are identical.
These two codes have definitions that are nearly identical and should be
expected to have close amounts when compared between surveys.
State payments on behalf are not included in V12 for F-33, so when
comparing these codes between surveys the best comparison is: V12 + J17
= E222
The totals for student support services for each survey should match
closely; however, state payments on behalf are not included in E17 for F33, so the best comparison for the totals would be: E17 + J17 ≈ STE22
These two codes have definitions that are nearly identical and should be
expected to have close amounts when compared between surveys.
State payments on behalf are not included in V14 for F-33, so when
comparing these codes between surveys the best comparison is: V14 + J07
≈ E223
The totals for instructional support services for each survey should match
closely; however, state payments on behalf are not included in E07 for F33, so the best comparison for the totals would be E07 + J07 ≈ STE23
These two codes have definitions that are nearly identical and should be
expected to have close amounts when compared between surveys.
State payments on behalf are not included in V16 for F-33, so when
comparing these codes between surveys the best comparison is: V16 + J08
≈ E224
January 2026
National Center for Education Statistics (NCES)
NPEFS Web Application User Guide v5.0
F-33 Items and Descriptions
NPEFS Items and Descriptions
Comments
E08 Support services, general administration
(2300) - TOTAL (ALL current operation
objects)
J08 State payment on behalf of the LEA,
general administration employee benefits
V17 Support services, school administration
(2400) - Salaries only (Object series 100)
STE24 Support Services General
Administration Expenditures
Subtotal (2300) [Sum 1-4 & 6
only]
The totals for general administration support services for each survey
should match closely; however, state payments on behalf are not included
in E08 for F-33, so the best comparison for the totals would be E08 + J08
≈ STE24
E215 Support Services, School
Administration (2400) - Salaries
(100)
E225 Support Services, School
Administration (2400) - Employee
Benefits (200)
These two codes have definitions that are nearly identical and should be
expected to have close amounts when compared between surveys.
STE25 Support Services School
Administration Expenditures
Subtotal (2400) [Sum 1-4 & 6
only]
The totals for school administration support services for each survey
should match closely; however, state payments on behalf are not included
in E09 for F-33, so the best comparison for the totals would be E09 + J09
≈ STE25
E216 Support Services, Operations
and Maintenance (2600) - Salaries
(100)
E226 Support Services, Operations
and Maintenance (2600) Employee Benefits (200)
These two codes have definitions that are nearly identical and should be
expected to have close amounts when compared between surveys.
STE26 Support Services Operations
and Maintenance Expenditures
Subtotal (2600) [Sum 1-4 & 6
only]
The totals for operation and maintenance support services for each survey
should match closely; however, state payments on behalf are not included
in V40 for F-33, so the best comparison for the totals would be V40 + J40
≈ STE26
E217 Support Services, Student
Transportation (2700) - Salaries
(100)
E227 Support Services, Student
Transportation (2700) - Employee
Benefits (200)
These two codes have definitions that are nearly identical and should be
expected to have close amounts when compared between surveys.
STE27 Support Services Student
Transportation Expenditures
Subtotal (2700) [Sum 1-4 & 6
only]
The totals for student transportation support services for each survey
should match closely; however, state payments on behalf are not included
in V45 for F-33, so the best comparison for the totals would be V45 + J45
≈ STE27
E218 Support Services, Other Support
Services (2500, 2900) - Salaries
(100)
E228 Support Services, Other Support
Services (2500, 2900) - Employee
Benefits (200)
These two codes have definitions that are nearly identical and should be
expected to have close amounts when compared between surveys.
V18 Support services, school administration
(2400) - Employee benefits only (Object
series 200, except 240)
J09 State payment on behalf of the LEA, school
administration employee benefits
E09 Support services, school administration
(2400) - TOTAL (ALL current operation
objects)
J09 State payment on behalf of the LEA, school
administration employee benefits
V21 Support services, operation and
maintenance of plant (2600) - Salaries only
(Object series 100)
V22 Support services, operation and
maintenance of plant (2600) - Employee
benefits only (Object series 200, except
240)
J40 State payment on behalf of the LEA,
operation and maintenance of plant
employee benefits
V40 Support services, operation and
maintenance of plant (2600) - TOTAL
(ALL current operation objects)
J40 State payment on behalf of the LEA,
operation and maintenance of plant
employee benefits
V23 Support services, student transportation
(2700) - Salaries only (Object series 100)
V24 Support services, student transportation
(2700) - Employee benefits only (Object
series 200, except 240)
J45 State payment on behalf of the LEA,
student transportation employee benefits
V45 Support services, student transportation
(2700) - TOTAL (ALL current operation
objects)
J45 State payment on behalf of the LEA,
student transportation employee benefits
V37 Business/central/other support services
(2500 and 2900) - Salaries only (Object
series 100)
V38 Business/central/other support services
(2500 and 2900) - Employee benefits only
(Object series 200, except 240)
J90 State payment on behalf of the LEA,
business/central/other employee benefits
V90 Business/central/other support services
(2500 and 2900) - TOTAL (ALL current
operation objects
J45 State payment on behalf of the LEA,
student transportation employee benefits
State payments on behalf are not included in V18 for F-33, so when
comparing these codes between surveys the best comparison is: V18 + J09
≈ E225
State payments on behalf are not included in V22 for F-33, so when
comparing these codes between surveys the best comparison is: V22 + J40
≈ E226
State payments on behalf are not included in V24 for F-33, so when
comparing these codes between surveys the best comparison is: V24 + J45
≈ E227
State payments on behalf are not included in V38 for F-33, so when
comparing these codes between surveys the best comparison is: V38 + J90
≈ E228
The totals for other support services for each survey should match closely;
however, state payments on behalf are not included in V90 for F-33. Also
of note is that interest on short-term loans is included in STE28 (function
2510, object 800) but is included in I86 on F-33. Due to this difference
and NPEFS including state-operated angencies, the NPEFS amount is
generally expected to be higher. The best comparison for the totals would
be: V90 + J45 ≈ STE28
Z32 Total salaries and wages (object 100 - ALL TE21 All Support Services Total - By It is important to note that when comparing these summary salary codes
functions)
Object (100, 200, etc.) - Salaries between surveys that F-33 code Z32 includes salaries from all functions
(100)
(instruction, support services, and others), while NPEFS code TE21 only
E11 Instruction (1000) - Salaries (100) includes support services salaries (2000). Therefore, salary amounts for
Instruction, Food Services, and Enterprise Operations must be accounted
E3A11 Food Services Operations
for as well. F-33 code Z32 also includes nonelementary-secondary
(3100) - Salaries (100)
E3B11 Enterprise Operations (3200) - salaries (e.g., adult education, community services), while NPEFS does
not. The best comparison for total salaries between surveys would be:
Salaries (100)
Z32 ≈ TE21 + E11 + E3A11 + E3B11
Fiscal Year 2025
STE28 Support Services Other
Expenditures Subtotal (2500,
2900) [Sum 1-4 & 6 only]
B-4
January 2026
National Center for Education Statistics (NCES)
NPEFS Web Application User Guide v5.0
F-33 Items and Descriptions
NPEFS Items and Descriptions
Comments
Z34 Total employee benefit payments (object
200 - ALL functions)
J13 State payment on behalf of the LEA,
instruction employee benefits
J17 State payment on behalf of the LEA, pupil
support services employee benefits
J07 State payment on behalf of the LEA,
instructional staff support employee
benefits
J08 State payment on behalf of the LEA,
general administration employee benefits
J09 State payment on behalf of the LEA, school
administration employee benefits
J40 State payment on behalf of the LEA,
operation and maintenance of plant
employee benefits
J45 State payment on behalf of the LEA,
student transportation employee benefits
J90 State payment on behalf of the LEA,
business/central/other employee benefits
J10 State payment on behalf of the LEA, other
employee benefits
TCURSSVC Total Current Spending for
Support Services
E12 Instruction (1000) - Employee
Benefits (200)
TE22 All Support Services Total - By
Object (100, 200, etc.) Employee Benefits (200)
E3A12 Food Services Operations
(3100) - Employee Benefits (200)
E3B12 Enterprise Operations (3200) Employee Benefits (200)
E4C1 Direct Program Support Employees Benefits for Public
School Employees
E4C2 Direct Program Support Employees Benefits; Property
(700) only
Since state payments on behalf are separated out of employee benefit
codes on F-33 and included in the respective item codes on NPEFS, it is
necessary to consider the amounts in the 'J codes' for employee benefits
when comparing between surveys. Also, NPEFS code TE22 only includes
support services employee benefits, so it is necessary to include employee
benefits for instruction (E12), employee benefits for food services
(E3A12), and employee benefits for enterprise operations (E3B12). Of
note is that NPEFS does not include nonelementary-secondary employee
benefits while F-33 does. The best comparison for total employee benefits
between surveys would be:Z34 + J13 + J17 + J07 + J08 + J09 + J40 + J45
+ J90 + J10 ≈TE22 + E12 + E3A12 + E3B12 + E4C1 + E4C2An
additional comparison would be to compare the sum of E4C1 and E4C2
with the sum of the 'J codes' from F-33. If a state reports amounts in
Direct Program Support the sum of the 'J codes' will be roughly equivalent
to these amounts:J13 + J17 + J07 + J08 + J09 + J40 + J45 + J90 + J10 ≈
E4C1 + E4C2
V29 Food services (3100) - Salaries only
(Object series 100)
V30 Food services (3100) - Employee benefits
only (Object series 200, except 240)
E11 Food services (3100) - TOTAL (ALL
current operation objects)
V32 Enterprise operations (3200) - Employee
benefits only (Object series 200, except
240)
V60 Enterprise operations (3200) - TOTAL
(ALL current operation objects)
V70 Community Services (3300) - TOTAL
(ALL current operation objects)
V75 Adult education - TOTAL (ALL current
operation objects)
V80 Non-Elementary-Secondary Programs
J98 State payment on behalf of the LEA,
nonelementary-secondary programs
Fiscal Year 2025
STE2T All Support Services
Expenditures Subtotal (21002900) [Sum 1-4 & 6 only]
E3A11 Food Services Operations
(3100) - Salaries (100)
E3A12 Food Services Operations
(3100) - Employee Benefits (200)
The total amounts for support services expenditures for each survey should
be fairly close as even with several overlapping definitions for individual
items each survey covers the same account codes under function 2000.
These two codes have definitions that are nearly identical and should be
expected to have close amounts when compared between surveys.
The amounts in these two codes should be close when comparing between
surveys; however, V30 does not include state payments on behalf for
employee benefits and there is no 'J code' specific to Food Services. F-33
code J10 would contain any of these amounts but could also contain
amounts for other noninstructional or nonelementary-secondary programs.
Also, F-33 code J97 could also include state payments on behalf for food
services, but would include amounts for other noninstructional nonbenefits
as well.
E3A1 Food Services Expenditures
The total amounts for food services should match closely; however, state
Subtotal (3100) [Sum 1-4 & 6
payments on behalf are not included in F-33 and cannot be separated out
only]
solely for food services, so this may lead to differences between the two
totals.
E3B12 Enterprise Operations (3200) - The amounts in these two codes should be close when comparing between
Employee Benefits (200)
surveys; however, V32 does not include state payments on behalf for
employee benefits and there is no 'J code' specific to Food Services. F-33
code J10 would contain any of these amounts but could also contain
amounts for other noninstructional or nonelementary-secondary programs.
Also, F-33 code J97 could also include state payments on behalf for
enterprise operations, but would include amounts for other
noninstructional nonbenefits as well.
E3B1 Enterprise Operations
The amounts for enterprise operations should match closely; however,
Expenditures Subtotal (3200)
state payments on behalf are not included in F-33 and cannot be separated
[Sum 1-4 & 6 only]
out, so this may lead to differences between the two totals.
E81 Community Services (3300) The totals for community services expenditures will have close amounts;
Non-Property (Objects 100-600, however, state payments on behalf are separated out for F-33 but the
800)
variable for nonelementary-secondary state payments on behalf are not
specific to community services, therefore the totals for each survey could
differ slightly.
E9B Direct Cost Programs - Adult
The totals for adult education between surveys should be fairly close;
Education (Program #600)
however, state payments on behalf are not included in F-33 and are unable
to be separated out specifically for adult education.
E9A Direct Cost Programs, NonF-33 captures all expenditures for non-public school programs,
Public School Programs (Program community/junior college programs, and other non-specified non#500)
elementary-secondary programs in V80. F-33 code J98 would contain
amounts for any of these programs paid for by the state. On NPEFS, state
E9C Direct Cost Programs,
payments on behalf of the LEA for nonelementary-secondary programs
Community/Junior College
may be reported in E9A, E9C, E9D, or E4C.
(Object 565, Program #700)
The best comparison for nonelementary-secondary programs between
E9D Direct Cost Programs, Other
surveys would be:
E4D Direct Program Support for
Private School Students
V80 + J98 ≈ E9A + E9C + E9D + E4D
B-5
January 2026
National Center for Education Statistics (NCES)
F-33 Items and Descriptions
NPEFS Web Application User Guide v5.0
NPEFS Items and Descriptions
J13 State payment on behalf of the LEA,
STE4 Direct Support Expenditures
instruction employee benefits
Subtotal [Sum a1, b1, c1, and e1]
J17 State payment on behalf of the LEA, pupil
support services employee benefits
J07 State payment on behalf of the LEA,
instructional staff support employee
benefits
J08 State payment on behalf of the LEA,
general administration employee benefits
J09 State payment on behalf of the LEA, school
administration employee benefits
J40 State payment on behalf of the LEA,
operation and maintenance of plant
employee benefits
J45 State payment on behalf of the LEA,
student transportation employee benefits
J90 State payment on behalf of the LEA,
business/central/other employee benefits
J10 State payment on behalf of the LEA, other
employee benefits
J14 State payment on behalf of the LEA,
instructional nonbenefits
J96 State payment on behalf of the LEA,
support services nonbenefits
J97 State payment on behalf of the LEA,
noninstructional programs nonbenefits
TCURELSC Total Current Spending for
TE5 Current Expenditures [Sum
Elementary-Secondary Programs
Subtotals for Instruction (1000),
Support Services (2000), NonInstruction (3000 - exclude 3300:
Community Services), and Direct
Program Support (exclude Direct
Program Support for Private
School Students), Exclude
Property (700)]
F12 Construction (object 450)
E61 Facilities Acquisition &
Construction Services (4000) Non-Property Expenditures
(Construction) (4100-4900)
G15 Land and existing structures (objects 710, E62 Facilities Acquisition &
720, 740)
Construction Services (4000) Property Expenditures [Include
Land and Improvements (710),
Land and Existing Buildings
(720), and Infrastructure (740)]
K09 Instructional equipment (object code 730, E17 Instruction, Property (function
function 1000)
1000, object 700)
K10 All other equipment (object code 730,
TE25 All support services Total,
functions 2000, 3000, 4000)
Property (function 2000, object
K11 Equipment expenditure, nonspecified
700)
E3A2 Food services operations,
Property (function 3100, object
700)
E3B2 Enterprise operations, Property
(function 3200, object 700)
E63 Facilities Acquisition &
Construction Services (4000) Equipment (730)
E82 Community Services (3300) Property (700)
E91 Direct Cost Programs - Property
(700)
Fiscal Year 2025
B-6
Comments
If a state is reporting direct program support amounts under the regular
expenditure categories, then there is no direct comparison for these
amounts with F-33. If a state is reporting amounts under direct program
support for NPEFS, then the subtotal for that category will be roughly
equivalent to the total of the following 'J codes' from F-33:J13 + J17 + J07
+ J08 + J09 + J40 + J45 + J90 + J10 + J14 + J96 + J97 ≈ STE4
The totals for current spending between both surveys should be
comparable between surveys. One difference between F-33 and NPEFS is
that payments for private school students are excluded from the NPEFS
calculation, while they are included for F-33. These payments are
subtracted out of current spending for calculating PPE for F-33, however.
The definitions of these items for each survey are nearly identical; the
totals reported for each survey should be close.
The definitions of these items for each survey are nearly identical; the
totals reported for each survey should be close.
Due to the amount of overlap between NPEFS and F-33 items, these F-33
codes summed together comprise the best match for these NPEFS codes
for comparison purposes. It is important to note that when comparing
these codes between surveys that F-33 codes include only equipment
(object 730); whereas NPEFS codes include all property expenditures.
Further, NPEFS code E91 includes property expenditures from all
functions in Programs 500-700. The best comparison for equipment
between surveys would be:K09 + K10 + K11 ≈ E17 + TE25 + E3A2 +
E3B2 + E63 + E82 + E91
January 2026
National Center for Education Statistics (NCES)
F-33 Items and Descriptions
NPEFS Web Application User Guide v5.0
NPEFS Items and Descriptions
J99 State payment on behalf of the LEA, capital E4A2 Direct Program Support,
outlay
Textbooks; Property (700) only
E4B2 Direct Program Support,
Transportation; Property (700)
only
E4C2 Direct Program Support,
Employee Benefits; Property
(700) only
E4E2 Other Direct Program Support
for Public School Students;
Property (700) only
TCAPOUT Total Capital Outlay Expenditure
E61 Facilities Acquisition &
[Sum of F12, K09, K10, K11, G15, J99]
Construction Services (4000) Non-Property Expenditures
(Construction) (4100-4900)
TE10 Total Property [Sum of E17,
TE25, E3A2, E3B2, E4A2, E4B2,
E4C2, E4E2, E62, E63, E82, E91]
I86 Interest on school system indebtedness
(object 832)
E7A1 Debt Service (5100) - Interest
(832)
31F Long term debt retired during fiscal year
(object 831)
E7A2 Redemption of Principal (831)
TOTALEXP Total Elementary-Secondary
Expenditure
TE11 Total Expenditures for
Education [Sum Current
Expenditures, F.A.C.S. Nonproperty Expenditures,
Community Services, Direct Cost
Programs, and Property, Exclude
Other Uses]
E7A1 Debt Service (5100) - Interest
(832)
CE1 Current expenditures for elementaryCE1 Current Expenditures Paid from
secondary education programs paid from
State and Local Funds (including
state and local funds, excluding private
federal funds intended to replace
funds, and including current expenditures
local tax revenues) [Objects 100paid from federal funds intended to replace
600, 810, 820, and 890 for
local tax revenues (objects 100-600, 810,
functions 1000, 2000, 3100, and
820, and 890 for functions 1000, 2000,
3200 paid from state and local
3100, and 3200 - state funds, local funds,
funds combined, plus federal
and federal funds intended to replace local
funds intended to replace local tax
tax revenues only, excluding private funds)
revenues. Internal transfers
(objects 511, 561, 564, 567, and
591) should be excluded.]
CE2 Current expenditures for elementaryCE2 Current Expenditures Paid from
secondary education programs paid from
Federal Funds [Objects 100-600,
federal funds, excluding federal funds
810, 820, and 890 for functions
intended to replace local tax revenues
1000, 2000, 3100, and 3200 paid
(objects 100-600, 810, 820, and 890 for
from federal funds (excluding
functions 1000, 2000, 3100, and 3200 federal funds intended to replace
federal funds only, excluding federal funds
local tax revenues) only. Internal
intended to replace local tax revenues)
transfers (objects 511, 561, 564,
567, and 591) should be
excluded.]
Fiscal Year 2025
B-7
Comments
If a state is not reporting direct program support amounts under the direct
program support item codes on NPEFS, then there is no direct comparison
for these amounts with F-33. If a state is reporting amounts under direct
program support for NPEFS, then the sum of direct program support
property codes will be roughly equivalent to J99 from F-33:
J99 ≈ E4A2 + E4B2 + E4C2 + E4E2
There is no subtotal code for capital outlay for NPEFS. These items
capture all capital outlay expenditures collected for NPEFS; all F-33
capital outlay expenditures are captured in TCAPOUT. The best
comparison would be:
TCAPOUT ≈ E61 + E62 + E63 + E17 + E3A2 + E3B2 + E82 + E91 +
TE25
TE10 = E17 + TE25 + E3A2 + E3B2 + E4A2 + E4B2 + E4C2 + E4E2 +
E62 + E63 + E82 + E91
These item codes between surveys have similar definitions; however,
interest for short term debt is not included in E7A1 for NPEFS; rather it is
included under business support services. F-33 item code I86 includes
interest payments for long term and short term debt. This could lead to
differences between the amounts reported in these item codes.
The definitions of these item codes are nearly identical; both cover only
long term debt. F-33 tends to collect debt data from numerous sources
which will result in varying amounts. When reported amounts come from
the same source the amounts in these items should be fairly close.
Total expenditures for each survey should be comparable; due to several
definitional differences noted above, there may be slight differences in the
totals. Interest is not included in TE11 for NPEFS, so the best comparison
for these items would be: TOTALEXP ≈ TE11 + E7A1
The amounts reported in these items should be fairly close as the
definitions for both surveys are identical.
The amounts reported in these items should be fairly close as the
definitions for both surveys are identical.
January 2026
| File Type | application/pdf |
| Author | Malia Nelson (CENSUS/ERD FED) |
| File Modified | 2025-11-19 |
| File Created | 2025-11-19 |