2013-14 and 2014-15 School-Level Finance Survey (SLFS:2014 & SLFS:2015) Pilot Study

FORM F-33-SLFS

OMB No. XXXX-XXXX: Approval Expires XX/XX/XXXX

2014 SURVEY OF SCHOOL-LEVEL FINANCES

PERSONNEL EXPENDITURES

Part I

Amount
(without exclusions )

Amount
(with exclusions )

(1)
Section A - PERSONNEL EXPENDITURES
1.

2.

3.

4.

2.

P a r t II

Z33SE

V11S

V11SE

V13S

V13SE

V17S

V17SE

Z39S

Z39SE

Z40S

Z40SE

Instructional staff salaries (function 1000: object 100)

Student support services salaries (function 2100: object 100)

Instructional staff support services salaries (function 2200: object 100)

School administration salaries (function 2400: object 100)

Section B - EXHIBITS OF INSTRUCTIONAL STAFF SALARIES REPORTED ABOVE IN I-A
1.

(2)

Z33S

Teacher salaries (function 1000: objects 1X1 and 1X3)

Instructional aide salaries (function 1000: objects 1X2)

NONPERSONNEL EXPENDITURES

Amount
(without exclusions )

Amount
(with exclusions )

(1)
Section A - NONPERSONNEL EXPENDITURES
1.

Nontechnology-related supplies and purchased services (functions 1000, 2100,
2200, and 2400: objects 310-340, 580, 610, 620, and 640)

3.

Technology-related supplies and purchased services (functions 1000, 2100, 2200,
and 2400: objects 351, 352, 432, 443, 530, and 650)

4.

Nontechnology-related equipment (functions 1000, 2100, 2200, and
2400: objects 731, 732, and 733)

1.

Improvement of instruction (function 2210: objects 300-490, 530-550, 580,
600-620, 640-650, 730, 790, 810, and 890)

2.

Library and media services (function 2220: objects 300-490, 530-550, 580,
600-620, 640-650, 730, 790, 810, and 890)

4.

V01S

V01SE

V02S

V02SE

K13S

K13SE

K14S

K14SE

V03S

V03SE

V04S

V04SE

V93S

V93SE

K15S

K15SE

Technology-related equipment (functions 1000, 2100, 2200, and 2400:
objects 734 and 735)

Section B - EXHIBITS OF SELECTED ITEMS REPORTED ABOVE IN II-A

3.

E07SE

Instructional staff support (function 2200: objects 300-490, 530-550,
580, 600-620, 640-650, 730, 790, 810, and 890)

2.

5.

(2)

E07S

Books and periodicals (functions 1000 and 2220: object 640)
Technology software (functions 1000, 2100, 2200, and 2400: object
735)

2014 SURVEY OF SCHOOL-LEVEL FINANCES
BASIC INSTRUCTIONS
For help with questions, contact the Educational Finance
Branch of the U.S. Census Bureau at 1-800-622-6193 or
govs.elsec@census.gov.
Report amounts for the 2014 fiscal year as defined by the
school’s state government.
[Parenthetical references in bold below pertain to program,
function, and object codes contained in Financial Accounting
for Local and State School Systems, National Center for
Education Statistics, 2014.]
Part I – PERSONNEL EXPENDITURES
Section A – PERSONNEL EXPENDITURES
Line 1. Instructional staff salaries. Report total salaries and
wages paid to instructional staff during the school’s fiscal year.
Include salaries and wages paid to teachers and instructional aides
or assistants. Include gross salaries and wages (without deduction
of withholdings for taxes, retirement coverage, health insurance,
etc.), as well as overtime, incentive pay, bonuses, summer school
pay, and supplemental pay for additional duties. Do not include
employee benefits (object 200) in this amount. The amount reported
here should be greater than or equal to the sum of the amounts
reported separately in the “Teacher salaries” and “Instructional aide
salaries” categories. (function 1000: object 100)
Line 2. Student support services salaries. Report total salaries
and wages paid during the school’s fiscal year to staff involved in
activities designed to assess and improve the well-being of students
and to supplement the teaching process. These activities support
and assist students by providing services in attendance, social
development, guidance counseling, health, psychology, speech
pathology, audiology, and occupational therapy. Include salaries and
wages paid to attendance officers, guidance counselors, nurses,
psychologists, speech pathologists, audiologists, occupational
therapists, and other staff who provide support services to students.
Include gross salaries and wages (without deduction of withholdings
for taxes, retirement coverage, health insurance, etc.), as well as
overtime, incentive pay, bonuses, summer school pay, and
supplemental pay for additional duties. Do not include employee
benefits (object 200) in this amount. (function 2100: object 100)
Line 3. Instructional staff support services salaries. Report total
salaries and wages paid during the school’s fiscal year to staff that
assist instructional staff with both the content and process of
providing learning experiences for students. Include salaries and
wages paid to staff involved with improvement of instruction,
curriculum development, instructional staff training, academic
assessment, operation of library and educational media services,
and instruction-related technology support. Include gross salaries
and wages (without deduction of withholdings for taxes, retirement
coverage, health insurance, etc.), as well as overtime, incentive pay,
bonuses, summer school pay, and supplemental pay for additional
duties. Do not include employee benefits (object 200) in this amount.
(function 2200: object 100)
Line 4. School administration salaries. Report total salaries and
wages paid to staff (including administrative support staff) involved
in school administration during the school’s fiscal year. Include
salaries and wages paid to principals, assistant principals,
administrative assistants, other principal’s office staff, and full-time
department chairpersons and their staff. Include gross salaries and
wages (without deduction of withholdings for taxes, retirement
coverage, health insurance, etc.), as well as overtime, incentive
pay, bonuses, and supplemental pay for additional duties. Do not
include employee benefits (object 200) in this amount. (function
2400: object 100)
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SECTION B – EXHIBITS OF INSTRUCTIONAL STAFF SALARIES
REPORTED ABOVE IN I-A
Line 1. Teacher salaries. Report total salaries and wages paid to
teachers during the school’s fiscal year. Include salaries and wages
paid to certified and noncertified permanent, temporary, and
substitute teachers. Include gross salaries and wages (without
deduction of withholdings for taxes, retirement coverage, health
insurance, etc.), as well as overtime, incentive pay, bonuses,
summer school pay, and supplemental pay for additional duties. Do
not include employee benefits (object 200) in this amount. (function
1000: objects 1X1 and 1X3)
Line 2. Instructional aide salaries. Report total salaries and wages
paid to instructional aides or assistants during the school’s fiscal
year. Include salaries and wages paid to aides or assistants of any
type (e.g., teaching assistants, graders, etc.) who assist with
classroom instruction. Include gross salaries and wages (without
deduction of withholdings for taxes, retirement coverage, health
insurance, etc.), as well as overtime, incentive pay, bonuses,
summer school pay, and supplemental pay for additional duties. Do
not include employee benefits (object 200) in this amount. (function
1000: objects 1X2)
Part II – NONPERSONNEL EXPENDITURES
Section A – NONPERSONNEL EXPENDITURES
Line 1. Instructional staff support. Report nonpersonnel
expenditures for activities associated with assisting the instructional
staff with the content and process of providing learning experiences
for students. Include expenditures for activities that support the
instructional program and its administration such as instruction and
curriculum development, professional development, instructional
staff training, library and other educational media services, and
instruction-related technology services. The amount reported here
should include the amounts reported separately in the “Improvement
of instruction” and “Library and media services” categories. Do not
include personnel expenditures such as salaries (object 100) or
employee benefits (object 200) in this amount. (function 2200:
objects 300-490, 530-550, 580, 600-620, 640-650, 730, 790, 810,
and 890)
Line 2. Nontechnology-related supplies and purchased
services. Report expenditures for supplies and purchased services
used for educational or administrative purposes that are
nontechnology-related. For nontechnology-related supplies, include
expenditures for books and periodicals, general office supplies, and
classroom supplies. Energy costs (e.g., costs for gas, electricity, oil,
and coal) should also be included here.
For nontechnology-related purchased services, include purchased
professional services other than purchased technology-related or
technical services (e.g., purchased school management and
administrative support, curriculum development services, training
and professional development provided by third-party vendors, etc.),
and travel costs.
Expenditures for nontechnology-related equipment should not be
reported here, but instead be reported in the “Nontechnology-related
equipment” category. (For guidance on distinguishing between
equipment and supplies, see Appendix E of Financial Accounting for
Local and State School Systems, National Center for Education
Statistics, 2014.) (functions 1000, 2100, 2200, and 2400: objects
310-340, 580, 610, 620, and 640)

Line 3. Technology-related supplies and purchased services.
Report expenditures for supplies and purchased services used for
educational or administrative purposes that are technology-related.
For technology-related supplies, include expenditures on supplies
that are typically used in conjunction with technology-related
hardware or software (e.g., compact discs, flash drives, cables, and
monitor stands). Technology-related hardware and software costs
below the capitalization threshold (e.g., laptop, Kindle, and iPad
costs that fall below the capitalization threshold) should also be
reported here.
For technology-related purchased services, include expenditures on
data processing, coding, and other technical services; repairs and
maintenance services for technology equipment that are not directly
provided by school district personnel; and rentals or leases of
computers and related equipment. Purchased communications
services, such as all costs associated with voice, data (i.e., Internet),
and video communications charges should also be reported here.
Expenditures for technology-related equipment should not be
reported here, but instead be reported in the “Technology-related
equipment” category. (For guidance on distinguishing between
equipment and supplies, see Appendix E of Financial Accounting for
Local and State School Systems, National Center for Education
Statistics, 2014.) (functions 1000, 2100, 2200, and 2400: objects
351, 352, 432, 443, 530, and 650)
Line 4. Nontechnology-related equipment. Report expenditures
for nontechnology-related equipment used for educational or
administrative purposes that exceed the capitalization threshold.
Include expenditures for machinery, vehicles, furniture, and fixtures.
Do not include expenditures for technology-related hardware (object
734) and software (object 735). Expenditures for nontechnologyrelated supplies should not be reported here, but instead be
reported in the “Nontechnology-related supplies and purchased
services” category. (For guidance on distinguishing between
equipment and supplies, see Appendix E of Financial Accounting for
Local and State School Systems, National Center for Education
Statistics, 2014.) (functions 1000, 2100, 2200, and 2400: objects
731, 732, and 733)
Line 5. Technology-related equipment. Report expenditures for
technology-related hardware and software used for educational or
administrative purposes that exceed the capitalization threshold.
Include purchases of network equipment, servers, personal
computers, printers, scanners, other peripherals, and other
electronic devices. The amount reported here should include the
amount reported in the “Technology-related equipment” category.
Do not include expenditures for nontechnology-related equipment
such as machinery (object 731), vehicles (object 732), and furniture
(object 733). Expenditures for technology-related supplies should
not be reported here, but instead be reported in the “Technologyrelated supplies and purchased services” category. (For guidance
on distinguishing between equipment and supplies, see Appendix E
of Financial Accounting for Local and State School Systems,
National Center for Education Statistics, 2014.) (functions 1000,
2100, 2200, and 2400: objects 734 and 735)

Section B – EXHIBITS OF SELECTED ITEMS REPORTED
ABOVE IN II-A
Line 1. Improvement of instruction. Report nonpersonnel
expenditures for activities concerned with the improvement of
instructional services. Include expenditures for instruction and
curriculum development, professional development, and
instructional staff training. (These include such activities as
workshops, conferences, courses taken for college credit by
instructional staff, and the purchased services of curriculum
developers.) Do not include personnel expenditures such as salaries
(object 100) or employee benefits (object 200) in this amount.
(function 2210: objects 300-490, 530-550, 580, 600-620, 640-650,
730, 790, 810, and 890)
Line 2. Library and media services. Report nonpersonnel
expenditures for libraries, audio-visual services, educational
television, and other educational media services. Include
expenditures for operating library facilities, developing and acquiring
library materials (e.g., library books and periodicals), and audiovisual support. Do not include personnel expenditures such as
salaries (object 100) or employee benefits (object 200) in this
amount. (function 2220: objects 300-490, 530-550, 580, 600-620,
640-650, 730, 790, 810, and 890)
Line 3. Books and periodicals. Report expenditures for books,
textbooks, and periodicals used for classroom instruction or library
services. Include expenditures for books, magazines, and
newspapers prescribed and available for general use, including
reference books. Also include the cost of workbooks, textbooks that
are purchased to be resold or rented, and repairs to textbooks and
library books. Do not include expenditures for books and periodicals
not used specifically for instruction or library services, such as books
purchased for student support services or school administration
staff. Do not include expenditures for electronic books and
periodicals in this category; report those expenditures as technology
software or technology-related supplies instead.
Expenditures for books and periodicals that meet the standards for
classification as equipment should also not be reported here, but
instead be reported in the “Nontechnology-related equipment”
category. (For guidance on distinguishing between equipment and
supplies, see Appendix E of Financial Accounting for Local and
State School Systems, National Center for Education Statistics,
2014.) (functions 1000 and 2220: object 640)
Line 4. Technology software. Report expenditures for software
used for educational or administrative purposes that exceed the
capitalization threshold. Include purchases of commercial, off-theshelf software and downloaded software, as well as fees for licenses
to use the software. Expenditures for software that meet the
standards for classification as a supply (e.g., software expenses
below the capitalization threshold) should not be reported here, but
instead be reported in the “Technology-related supplies and
purchased services” category. (For guidance on distinguishing
between equipment and supplies, see Appendix E of Financial
Accounting for Local and State School Systems, National Center for
Education Statistics, 2014.) (functions 1000, 2100, 2200, and
2400: object 735)

Page 3

2014 SURVEY OF SCHOOL-LEVEL FINANCES
INCLUSIONS AND EXCLUSIONS
The Survey of School-Level Finances collects only expenditures directly associated with the instruction and the educational and
administrative support of students at the school level. In general, all amounts (personnel and nonpersonnel amounts with and without
exclusions) should only include expenditures for the following activities as applicable:
•
•
•
•

Instruction (function 1000)
Student support services (function 2100)
Instructional support services (function 2200)
School administration (function 2400)

Expenditures for the following types of activities should thus be excluded from all personnel and nonpersonnel amounts (amounts
with and without exclusions):
•
•
•
•
•
•
•
•
•
•

School district administration (function 2300)
Operation and maintenance of plant support services (function 2600)
Student transportation support services (function 2700)
Central (e.g., fiscal) and other support services (functions 2500 and 2900)
Food services operations (function 3100)
Enterprise operations (function 3200)
Community services operations (function 3300)
Facilities acquisition and construction (function 4000)
Debt service (function 5000)
Expenditures for adult education programs (program 600)

For personnel and nonpersonnel amounts with exclusions (column (2) of the survey form), also exclude the following types of
expenditures:
•
•
•

Page 4

Expenditures paid from federal funds other than Impact Aid programs
Expenditures for prekindergarten programs
Expenditures for special education programs (program 200)