National Public Education Financial Survey (NPEFS) 2025-2027

The National Public Education Financial Survey (NPEFS) is an annual collection of state-level finance data that has been included in the National Center for Education Statistics (NCES) Common Core of Data (CCD) since FY 1982 (school year 1981-82). The U.S. Census Bureau (Census), Economic Reimbursable Surveys Division, administers the NPEFS data collection for NCES under interagency agreement in conjunction with the Local Education Agency (School District) Finance Survey (F-33) (OMB #0607-0700) and the School-Level Finance Survey (SLFS) (OMB #1850-0930). NPEFS is a comprehensive source of state-level finance data for public education collected on a nationwide scale using uniform definitions, concepts, and procedures. The collection includes the revenues, expenditures, and average daily attendance of all publicly funded schools and elementary-secondary local education agencies (LEAs), state payments on behalf of LEAs, and state support for a free public education for students in prekindergarten through 12th grade. In this notice, NCES is announcing its intention to extend the date of clearance for NPEFS, without change, to the currently approved collection. Detailed information about the collection, including the currently approved collection, can be found at https://www.reginfo.gov/public/do/PRAOMBHistory?ombControlNumber=1850-0067. NPEFS data are used to calculate a state’s “average per-pupil expenditure” (SPPE) for elementary and secondary education, as defined by Title 20 U.S.C., Section 7801, paragraphs 1, 2, 3, 12, 26, and 48. SPPE data are used in calculating allocations for certain formula grant programs, including, but not limited to, Title I, Part A, of the Elementary and Secondary Education Act of 1965 (ESEA), Impact Aid, and Indian Education programs. Other programs, such as the Education for Homeless Children and Youth program under title VII of the McKinney-Vento Homeless Assistance Act, and the Student Support and Academic Enrichment Grants under title IV, part A of the ESEA make use of SPPE data indirectly because their formulas are based, in whole or in part, on State title I, part A, allocations. Data will be collected from State Education Agencies (SEAs) for all 50 states, the District of Columbia, American Samoa, the Northern Mariana Islands, Guam, Puerto Rico, and the Virgin Islands. SEAs appoint state fiscal coordinators to work with NCES and the U.S. Census Bureau to provide accurate and comparable data across states and jurisdictions. SEAs typically collect finance data from school districts for their own uses. Many states produce a state-specific chart of accounts or accounting manual to assist school districts in classifying and reporting finance data and producing government-wide financial statements. Uniform definitions and concepts of revenues and expenditures are defined by the NCES handbook Financial Accounting for Local and State School Systems. Comparative data on resources and spending patterns is helpful for states to evaluate the effectiveness of their programs and services. The products of this data collection make it possible for data users to search within a single database to obtain information on such things as instruction and student support services expenditures per pupil; expenditures on salaries and benefits, supplies, and purchased services; and the percent of school system funding from state, local, and federal sources. Education finance statistics provided by this collection allow for state-level comparisons of how public elementary-secondary education systems receive their funding and how they are spending their funds.

The latest form for National Public Education Financial Survey (NPEFS) 2025-2027 expires 2029-01-31 and is listed under ICR 202507-1850-002.