2016 NPEFS Documentation

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National Public Education Financial Survey (NPEFS) 2019-2021: Common Core of Data (CCD)

2016 NPEFS Documentation

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National Public Education Financial Survey (NPEFS) 20192021: Common Core of Data (CCD)
Appendix C
Documentation for the NCES Common Core of Data National Public
Education Financial Survey (NPEFS), School Year 2015–16
(Fiscal Year 2016)

OMB# 1850-0067 v.17

National Center for Education Statistics (NCES)
April 2019

In order to assure that survey documentation enables the reader—even the nonstatistical user—to understand its
contents and the use and limitations of data readily and clearly, NCES provides data file documentation for all
released data files. This includes an abstract or summary that cites the methodology report and/or technical
notes associated with the survey and a description of survey methodology that is consistent with the NCES
standard for survey system documentation (see NCES Statistical Standards,
https://nces.ed.gov/statprog/standards.asp, Standard 3-4).1
NCES releases documentation for NPEFS concurrently with public use data files. The survey documentation is
drafted contemporaneously with NPEFS data collection, editing, and analysis. As of the date of this submission,
April 2019, the most recent documentation for NPEFS is for the FY 2016 data files. Given this, the
Documentation for the NCES Common Core of Data National Public Education Financial Survey (NPEFS),
School Year 2015–16 (Fiscal Year 2016), NCES 2019-302 is provided in this appendix as an example of the
type of documentation that will be created for the 2019 through 2021 NPEFS data collections.

In general, survey methodology documentation for data files must include the following:
1. Description of data collection methods;
2. Weighting and imputation procedures;
3. Description of editing, error resolution, and imputation flags;
4. Guidelines for processing the data;
5. The reference year for the data;
6. Unweighted frequency counts, and response rates;
7. Information on how to use replicate weights or PSUs and stratum for variance estimation; and
8. Procedures for using weights to produce estimates.

NCES 2019-302

U.S. DEPARTMENT OF EDUCATION

Documentation for the NCES
Common Core of Data National
Public Education Financial Survey
(NPEFS), School Year 2015–16
(Fiscal Year 2016)
Provisional File Version 1a

December 2018
Stephen Q. Cornman
National Center for Education Statistics
Shannon Doyle
Malia R. Howell
Jeremy Phillips
Jumaane Young
U.S. Census Bureau

NCES 2019-302

U.S. DEPARTMENT OF EDUCATION

U.S. Department of Education
Betsy DeVos
Secretary
Institute of Education Sciences
Mark Schneider
Director
National Center for Education Statistics
James Lynn Woodworth
Commissioner
Administrative Data Division
Ross Santy
Associate Commissioner
The National Center for Education Statistics (NCES) is the primary federal entity for collecting,
analyzing, and reporting data related to education in the United States and other nations. It
fulfills a congressional mandate to collect, collate, analyze, and report full and complete
statistics on the condition of education in the United States; conduct and publish reports and
specialized analyses of the meaning and significance of such statistics; assist state and local
education agencies in improving their statistical systems; and review and report on education
activities in foreign countries.
NCES activities are designed to address high-priority education data needs; provide consistent,
reliable, complete, and accurate indicators of education status and trends; and report timely,
useful, and high-quality data to the U.S. Department of Education, the Congress, the states,
other education policymakers, practitioners, data users, and the general public. Unless
specifically noted, all information contained herein is in the public domain.
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550 12th Street SW
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December 2018
The NCES Home Page address is http://nces.ed.gov. The NCES Publications and Products
address is http://nces.ed.gov/pubsearch.
This publication is only available online. To download, view, and print the report as a PDF file, go
to the NCES World Wide Web Publications and Products address shown above.
This documentation was prepared in part under Interagency Agreement (IAA) No. ED-IES-11-1-J0007 with the United States Census Bureau. Mention of trade names, commercial products, or
organizations does not imply endorsement by the U.S. Government.
Suggested Citation
Cornman, S.Q., Doyle, S., Howell, M.R., Phillips, J., and Young, J. (2018). Documentation for the
NCES Common Core of Data National Public Education Financial Survey (NPEFS), School Year
2015-16 (Fiscal Year 2016) (NCES 2019-302). National Center for Education Statistics, Institute of
Education Sciences, U.S. Department of Education. Washington, DC. Retrieved [date] from
http://nces.ed.gov/pubsearch.
Content Contact
Stephen Q. Cornman (202)245-7753 stephen.cornman@ed.gov

Acknowledgments
The operations and product development for the National Public Education Finance Survey
(NPEFS) are supported through an interagency agreement with the U.S. Census Bureau.
Specifically, a team of skilled analysts, statisticians, and information technology specialists
from the Economic Reimbursable Surveys Division (ERD) of the Census Bureau work closely
with the National Center for Education Statistics (NCES) to conduct the NPEFS. Additionally,
a network of state education agency fiscal coordinators take responsibility for compiling and
reporting finance data for public education activities within their respective states. While the
professionals who supported this work are too numerous to list here, their time, effort, and
commitment toward providing accurate school finance data are gratefully appreciated.
Particular thanks are owed to the state fiscal coordinators, whose efforts make the Common
Core of Data program possible.

iii

Contents
Page
Acknowledgments.......................................................................................................................... iii
List of Tables .................................................................................................................................. v
List of Exhibits............................................................................................................................... vi
I. Introduction to the NCES Common Core of Data National Public Education Financial
Survey (NPEFS), School Year 2015–16 (Fiscal Year 2016), Provisional File Version 1a ....... 1
II. User’s Guide ............................................................................................................................... 2
A. Survey Methodology ............................................................................................................. 3
B. Imputations ............................................................................................................................ 7
C. Variations in the Survey Over Time ..................................................................................... 9
D. Fiscal Data Plan .................................................................................................................. 11
E. State Notes ........................................................................................................................... 11
References ..................................................................................................................................... 12
Appendixes
Appendix A—Record Layout and Description of Data Items .................................................... A-1
Appendix B—Glossary ............................................................................................................... B-1
Appendix C—State Abbreviations and American National Standards Institute (ANSI) State
Codes ...................................................................................................................................... C-1
Appendix D—Imputations and Edits List................................................................................... D-1
Appendix E—Fiscal Data Plan Questions ...................................................................................E-1
Appendix F—Fiscal Data Plan Responses .................................................................................. F-1
Appendix G—Value Distribution and Field Frequencies ........................................................... G-1
Appendix H—State Notes........................................................................................................... H-1
Appendix I—Survey Form ........................................................................................................... I-1

List of Tables
Tables
Appendix C— State Abbreviations and American National Standards Institute (ANSI)
State Codes
C-1. State abbreviations and American National Standards Institute (ANSI) state codes,
by state or jurisdiction: Fiscal year 2016 ..........................................................................C-2
Appendix G— Value Distribution and Field Frequencies
G-1. Number and percentage distribution of imputation flag values, by imputation flag:
Fiscal year 2016 ............................................................................................................... G-2
G-2. Minimum, maximum, and mean for continuous variables, by variable: Fiscal year
2016 .................................................................................................................................. G-5

List of Exhibits
Page

Exhibits
Appendix F—Fiscal Data Plan Reponses
F-1.

Fiscal data plan responses to questions 1 through 3, by state or jurisdiction: Fiscal year
2016 .................................................................................................................................. F-2

F-2.

Fiscal data plan responses to questions 4.a.1 through 4.c, by state or jurisdiction: Fiscal
year 2016 .......................................................................................................................... F-5

F-3.

Fiscal data plan responses to questions 4.d through 4.e.2, by state or jurisdiction: Fiscal
year 2016 .......................................................................................................................... F-7

F-4.

Fiscal data plan responses to questions 4.f.1 through 4.f.2, by state or jurisdiction: Fiscal
year 2016 .......................................................................................................................... F-9

F-5.

Fiscal data plan responses to questions 5 through 6, by state or jurisdiction: Fiscal
year 2016 ......................................................................................................................... F-13

F-6.

Fiscal data plan responses to questions 7 through 8, by state or jurisdiction: Fiscal
year 2016 ......................................................................................................................... F-15

F-7.

Fiscal data plan responses to questions 8.a through 8.b, by state or jurisdiction: Fiscal
year 2016 ......................................................................................................................... F-19

F-8.

Fiscal data plan responses to question 8.c, by state or jurisdiction: Fiscal
year 2016 ......................................................................................................................... F-21

F-9.

Fiscal data plan responses to questions 9 through 11, by state or jurisdiction: Fiscal
year 2016 ......................................................................................................................... F-23

F-10. Fiscal data plan responses to questions 12 through 12.a, by state or jurisdiction: Fiscal
year 2016 ......................................................................................................................... F-26
F-11. Fiscal data plan responses to questions 12.b through 12.c, by state or jurisdiction: Fiscal
year 2016 ......................................................................................................................... F-28
F-12. Fiscal data plan responses to questions 12.d through 12.e, by state or jurisdiction: Fiscal
year 2016 ......................................................................................................................... F-30
F-13. Fiscal data plan responses to questions 13 through 13.b, by state or jurisdiction: Fiscal
year 2016 ......................................................................................................................... F-32

F-14. Fiscal data plan responses to questions 14 through 14.a, by state or jurisdiction: Fiscal
year 2016 ......................................................................................................................... F-34
F-15. Fiscal data plan responses to question 14.b, by state or jurisdiction: Fiscal year
2016 ................................................................................................................................. F-36

vii

I. Introduction to the NCES Common Core of Data National Public Education Financial
Survey (NPEFS), School Year 2015–16 (Fiscal Year 2016), Provisional File Version 1a
This documentation is for the provisional version 1a file of the National Public Education
Financial Survey (NPEFS) for school year (SY) 2015–16, fiscal year 2016 (FY 16) conducted by
the National Center for Education Statistics (NCES). It contains a brief description of the data
collection, along with information required to understand and access the data file.
The Common Core of Data (CCD) is 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. NPEFS
is one component of the CCD. The other components include nonfiscal, universe data
(enrollment and staff data at the state, LEA and school levels), the School District Finance
Survey (F-33), and the School-Level Finance Survey (SLFS). The principal users of CCD data
are the federal government, the education research community, state and local government
officials (including school boards and LEA administrators), and the general public.
Congress authorizes NCES to collect these data through the Education Sciences Reform Act of
2002 (20 U.S.C. § 9543). NCES and the Economic Reimbursable Surveys Division (ERD) of the
U.S. Census Bureau collaborate to collect public education finance data, with the Census Bureau
acting as the primary collection agent for NPEFS.
NPEFS provides state-level aggregate finance data for revenues and expenditures for public
elementary and secondary education.
The NPEFS data are useful to (1) chief officers of state education agencies (SEAs), (2)
policymakers in the executive and legislative branches of federal and state governments, (3)
education policy and public policy researchers, (4) the press, and (5) citizens interested in
information about education finance.
SEAs in the 50 states, the District of Columbia, and five U.S. Island Areas (American Samoa,
Guam, the Commonwealth of the Northern Mariana Islands, Puerto Rico, and the U.S. Virgin
Islands) report aggregated state-level finance data to NPEFS. The data file is organized by state or
jurisdiction and contains revenue data by funding source, expenditure data by function and
object, 1 and average daily attendance (ADA) data. The NPEFS file also includes total student
membership data collected by the State Nonfiscal Public Elementary/Secondary Education
Survey. 2

Function is defined as a category of expenditure defining the activity supported by the service or commodity
bought, while object is defined as a category of expenditure defining the service or commodity bought. For more
definitions of terms used in this report, please see Appendix B–Glossary.
2
U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), “State
Nonfiscal Public Elementary/Secondary Education Survey Data,” SY 2015-16, Membership Version 1a.

II. User’s Guide
The FY 16 NPEFS data file contains 56 records (one for each state or jurisdiction). Each record
contains 304 fields (4 record identification fields, 150 data fields, and 150 imputation flag
fields).
The appendixes of this document provide the following information:










Appendix A—record layout for the data file;
Appendix B—glossary with definitions of key variables;
Appendix C—state abbreviations and American National Standards Institute (ANSI) 3
state codes;
Appendix D—state-by-state list of imputations and edits;
Appendix E—fiscal data plan questions;
Appendix F—state-by-state responses to the fiscal data plan questions;
Appendix G—frequencies of imputation flags and minimum, maximum, and mean of
numeric variables;
Appendix H—fiscal year definitions and specific state notes; and
Appendix I—the survey form.

File Versions
NCES maintains strict version control of CCD files. The versions are identified by one numeric
character and one alphabetic character. The number corresponds with the release version (e.g.,
“1” is the first release, “2” is the second release, etc.). The letter “a” also corresponds to a public
release. 4 For school year 2015–16 (FY 16), the “1a” file is the first provisional file release.
NCES releases a provisional file (Version 1a) after a publication using the data has been
released. (NCES standards require that an NCES publication using the data be released before
the data are released.) Data in provisional data files have undergone a minimum of one round of
data review and editing. NCES may update the file if SEAs report revised data to address errors
in a provisional data file.
The data source for the First Look report entitled Revenues and Expenditures for Public
Elementary and Secondary Education: School Year 2015–16 (Fiscal Year 2016) is the FY 16
NPEFS provisional data file. This report provides users with an opportunity to access provisional
NPEFS data that have been reviewed, edited, and imputed.
The provisional data are subject to an extensive review and editing process. Revisions
submitted after the provisional data file is locked will be incorporated in the final file for each
fiscal year. Final data files will be released at the time of the release of provisional data for the
following year.
3

ANSI state codes replace the Federal Information Processing Standards (FIPS) state codes previously issued by the
National Institute of Standards and Technology (NIST) for the 50 states, the District of Columbia, and the U.S.
Island Areas. ANSI state code values map directly to the retired FIPS state code values.
4
Letters “b” through “z” are used for internal version control.

File names
The names of the FY 16 releases are as follows:
• Stfis16_1a.txt (tab-delimited text file)
• Stfis16_1a.xls (Microsoft Excel file)
The first seven characters indicate the file contents and year, and the last two characters indicate
the file version. “Stfis” stands for state fiscal, “16” stands for FY 16, and “1” indicates that the
file is ready for initial release by NCES.
A. Survey Methodology
SEAs in the 50 states, the District of Columbia, and five U.S. Island Areas (American Samoa,
Guam, the Commonwealth of the Northern Mariana Islands, Puerto Rico, and the U.S. Virgin
Islands) participate in the NPEFS collection.
SEAs appoint state fiscal coordinators to work with NCES and the Census Bureau to provide
accurate and comparable data across states and jurisdictions. NCES and the Census Bureau
provide annual 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,
often times the state fiscal coordinators learn more from exchanging ideas among each other than
from any other source. State fiscal coordinators also provide valuable feedback in these
workshops that allows NCES to identify and address current issues related to school finance
reporting so that the data continue to be relevant and timely.
Prior to reporting the NPEFS data, SEAs must compile fiscal data from the local education
agencies (LEAs) that operate or support public elementary and secondary schools. SEAs may
review and edit data from their LEAs to enhance data quality. SEAs also include revenues and
expenditures for any state-run schools, such as schools with special education programs or
juvenile justice facilities that provide education services. NCES and SEAs work cooperatively to
ensure comparability between the data items requested and reported.
In addition to the state fiscal coordinator, each SEA assigns a certifying official 5 who certifies
that the data constitutes a true and full report of revenues, expenditures, and student attendance
during the regular school year and for summer school for the public elementary and secondary
schools.
The FY 16 NPEFS data collection opened on February 9, 2017 and closed on August 15, 2017.
Upon receipt of a state’s submission, Census Bureau and NCES analysts review the data for
possible errors or anomalies. Between August 16, 2017 and August 15, 2018, some SEAs
reported revisions to correct or resolve errors in their original submission.
5

NCES requires that each Chief State School Officer designate in writing a certifying official to be responsible for
authenticating the submission for their state. The certifying official must be a fiscal official at the highest level in
the SEA (U.S. Department of Education 2017).

Missing, nonapplicable, and suppressed data
Missing data are reported as “-1” in the data file, nonapplicable data are reported as “-2,” 6 and
true zero data remain as “0.” The FY 15 NPEFS Reporting Instructions (NCES 2017) request
that states report “0” using the Z flag for data items for which no activity has occurred and “-1”
using the M flag for items for which activity has occurred, but for which data are missing. Zeros
reported as not applicable are designated as -2 using the N flag. In some instances, a “-1” or “2” may have been reported when there was no activity. Conversely, a “0” may have been
reported when, in fact, there was some activity. When producing the final file, NCES edits some
“-1”, “-2,” and “0” responses (e.g., textbook expenditures reported as “0” might be edited to “1.”). Beginning with FY 10, CCD identifies submitted NPEFS data that do not meet NCES data
quality standards by reporting the data item as “-9” and the corresponding data item flag as “A.”
This suppression would only occur with numeric data items.
Average daily attendance data and student membership counts
The report from SEAs includes average daily attendance, revenue, and expenditure data from
which NCES determines the average State Per Pupil Expenditure (SPPE) for elementary and
secondary education, as defined in section 9101(2) of the Elementary and Secondary Education
Act of 1965, as amended (ESEA) (20 U.S.C. 7801(2)). In addition to utilizing SPPE as general
information on the financing of elementary and secondary education, the Secretary uses these
data directly in calculating allocations for certain formula grant programs, including, but not
limited to, Title I, Part A of the ESEA, Impact Aid, and Indian Education programs. Other
programs, such as the Education for Homeless Children and Youth program under Title VII of
the McKinney-Vento Homeless Assistance Act and the Teacher Quality State Grants program
(Title II, 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. 7 SPPE is calculated by dividing net
current expenditures by average daily attendance (ADA).
NPEFS has two different types of pupil or student count data. Title I of the Elementary and
Secondary Education Act of 1965 (as amended by Title I of the Improving America’s Schools
Act of 1994) requires SEAs to collect and report ADA data. ADA is the average daily attendance
for the school year. Pursuant to Title I of the Elementary and Secondary Education Act, SEAs
report ADA data in accordance with state law. Average daily attendance is defined by state law
or regulations.
In the absence of state law or regulations, states may report ADA per the federal statutory
definition used by NCES. The federal definition of ADA is as follows:
(i) the aggregate number of days of attendance of all students during a school year;
divided by
(ii) the number of days school is in session during that year. 20 U.S.C §7801 (1)
6
For example, in states where none of the school districts have independent tax-raising authority, the variables
Local Revenue Property Tax (R1A) and Local Revenue Nonproperty Tax (R1B) are reported as “-2.”
7
Department of Education, Notice of Submission of Data by State Education Agencies: Submission Dates for State
Revenue and Expenditure Reports for Fiscal Year (FY) 2016, Revisions to Those Reports, and Revisions to Prior
Fiscal Year Reports” 82 Federal Register 9,731 (February 8, 2017).

Thus, NCES calculates ADA by summing the counts of resident students attending public school
each day of the school year and then dividing by the total number of days that school is in
session during the school year. The NCES definition requires every school or school district in a
state to collect attendance every day it is in session, and to record the number of days it is in
session. ADA data in the NPEFS data file are not necessarily comparable across states because
some states use their own state definitions while other states use the NCES definition.
The NPEFS file also includes membership data (MEMBR15) from the State Nonfiscal Public
Elementary/Secondary Education Survey collection for school year 2015-16. Membership is
defined as the official, unduplicated student enrollment, including students both present and
absent, excluding duplicate counts of students within a specific school or local education agency
or students whose membership is reported by another school or LEA, on the school day closest
to October 1. Because CCD membership is collected using a consistent definition for every
state, NCES uses it, rather than average daily attendance, in the calculation of expenditures per
pupil in the NPEFS reports.
Employee Benefits Data
NPEFS collects employee benefits for the functions of instruction, support services, and
operation of noninstructional services. NPEFS respondents are currently reporting employee
benefits, which are defined as the “Amounts paid by the school district on behalf of employees
(amounts not included in gross salary but in addition to that amount). Such payments are fringe
benefits payments and although not directly paid to employees, nevertheless are part of the cost
of personal services.” 8 The definition of employee benefits is derived from the NCES school
finance accounting handbook, Financial Accounting for Local and State School Systems: 2014
Edition (Allison 2015). NPEFS does not collect actuarially determined annual required
contributions; 9 accrued annual requirement contribution liability; 10 or the actuarial value of
pension plan assets. 11
Use of Crosswalk Software
Since the FY 89 data collection, the Census Bureau has been utilizing “crosswalk” software to
assist states in their reporting and to improve the comparability of data across states. This
software converts a state’s existing accounting reports to uniform federal standards, as described
in the NCES accounting handbook, Financial Accounting for Local and State School Systems:
2014 Edition (Allison 2015). The following states used crosswalk software provided by NCES
in the FY 16 collection: Alabama, California, Illinois, Mississippi, Montana, New Jersey, New
Mexico, New York, North Carolina, Oregon, South Carolina, South Dakota, and Wisconsin.

Appendix B specifies that employee benefits include “amounts paid by, or on behalf of, an LEA for retirement
contributions, health insurance, social security contributions, unemployment compensation, worker’s compensation,
tuition reimbursements, and other employee benefits.”
9
Actuarially determined annual required contributions are the annual required contribution (ARC) that incorporates
both the cost of benefits in the current year and the amortization of the plan’s unfunded actuarial accrued liability.
10
The accrued annual requirement contribution liability is the difference between actuarially determined
contributions and actual payments made to the pension fund.
11
Actuarial value of pension plan assets is the value of cash, investments, and other property belonging to a pension
plan as used by an actuary for the purpose of an actuarial valuation.

NCES edit checks
Pursuant to NCES statistical standards, NPEFS staff engages in data editing, which is an iterative
and interactive process that includes procedures for detecting and correcting errors in the data.
After an SEA submits NPEFS data, NPEFS staff conducts a comprehensive review of the data
and edit checks. These checks include but are not limited to:
•
•
•
•
•
•
•
•
•

trend analysis for multiple years;
large value and percentage fluctuations;
zero dollar values;
appropriate usage of data flags;
sum checks;
comparison of record layouts to record layouts the SEA submitted in the previous fiscal
year;
comparisons of membership between the state nonfiscal files and the NPEFS file;
comparison of min/max/mean of all numeric data items to ensure the percentage changes
of the means between the previous and current year’s data are in a reasonable range;
and adequate comments from respondents explaining any data anomalies.

Pursuant to NCES Statistical Standard 4-1, the data are “checked for credibility based on range
tolerances to determine if responses fall within a pre specified reasonable range,” and are
properly documented. The data are also checked “for consistency based on checks across
variables within individual records for non-contradictory responses.”
The NPEFS staff prepares an edit report that includes the results from the aforementioned tests.
Notification of any arithmetic errors and comments containing NCES’ understanding of specific
missing data items are also included in the edit report.
States are asked to correct arithmetic errors, verify or correct data that fail edit checks, complete
missing items, and explain any extraordinary changes from the previous year’s data. NCES or
the Census Bureau may make requests for clarification, reconciliation, or other inquiries
pertaining to the data. SEAs can respond directly to these requests for clarification and/or
reconciliation or resubmit data to resolve data issues on their own initiative. 12 Data that remain
missing or uncorrected are imputed based on values derived from other “fully reporting” 13 states
or other related data elements from within the state.
Student membership edits
Every school year, SEAs report student membership counts by grade on the CCD State Nonfiscal
Survey of Public Elementary/Secondary Education. The NPEFS data file includes total student
membership reported on the State Nonfiscal Survey that includes grades prekindergarten through
12

Notice of Submission of Data by State Education Agencies: Submission Dates for State Revenue and Expenditure
Reports for Fiscal Year (FY) 2016, Revisions to Those Reports, and Revisions to Prior Fiscal Year Reports,
82 Federal Register 9731 (8 February 2017).
13
Fully reporting states must have positive values for all fields.

grade 12 (plus ungraded). If the reported fiscal data excludes prekindergarten programs, total
membership should also exclude prekindergarten membership. As part of the collection process,
NCES asks SEAs to review student membership data from the State Nonfiscal Public
Elementary/Secondary Education Survey and verify that the membership data are consistent with
the programs covered in the revenues and expenditures data reported in NPEFS.
As part of the FY 16 NPEFS collection process, NCES asked SEAs to review student
membership data from the State Nonfiscal Survey and verify that the membership data are
consistent with the programs covered in the revenues and expenditures data reported in NPEFS.
Arizona, New York, and Oregon indicated that the state fiscal data reported in NPEFS excluded
prekindergarten programs. In these states, the NPEFS total student membership variable
excludes prekindergarten membership. California did not report prekindergarten membership in
the State Nonfiscal Survey of Public Elementary/Secondary Education, but the state fiscal data
reported in FY 16 NPEFS included prekindergarten programs for students with learning
disabilities. California reported directly to NCES that there were 78,004 pre-K students with
disabilities in FY 16.
B. Imputations
Imputation is a procedure that uses available information and some plausible assumptions to
derive substitute values for missing values in a data file (NCES 2014). Currently, the Herriot
imputation methodology (Monaco and Wang 1995) is used to impute for missing items in the
NPEFS data file. For an allocation, the Herriot method calculates the average proportion of the
total from the states for each of the detailed variables. This average is divided by the sum of the
averages from each of the detailed variables and is rescaled to one by dividing by the sum of the
detail averages. The purpose of imputations is to provide a complete data file that allows for both
cross-sectional and longitudinal analysis, as well as comparability of data across states.
Imputations modify values for cases or records where data are not reported (missing) or are
incorrectly reported. In some cases, a state may not be able to track funds for a certain program
or purpose. If these data elements are imputed, the appropriate totals and subtotals are either
increased or decreased to include the imputed data elements. In other cases, states are able to
provide a subtotal but are unable to provide details that are more specific. The imputed allocation
of these subtotals does not affect the totals or subtotals.
SEAs inform the Census Bureau where data are included so that funds are deducted and
distributed appropriately. SEAs review the results of the imputations imposed and certify the
imputed value’s reasonableness to the best of their knowledge based on their available data.
After the imputation process is complete, the Census Bureau creates data files for the current and
prior fiscal years. The Census Bureau uploads these files to the NCES secure data transfer site
for review. The IES File Transfer System allows the Census Bureau to transfer data to NCES in a
secure environment.
If SEAs have reason to believe that the initial imputation is not a reasonable representation of
their data, the state may choose to make changes to the data. If states make changes to data or
fill in missing items that were previously imputed, the Census Bureau will run a second round of
imputations. The certified data from the first round are not re-imputed even if the uncertified

first-round imputations resulted in the updating of some relevant data. In the second round
version of the file, imputations are only applied to missing data for states that update their data
submission for that fiscal year. Empirical testing has shown that a re-imputation of the entire file
did not substantially change the imputed data enough to justify the additional burden of asking
states to recertify the revised imputation. The data flags in the NPEFS data file identify data
items that were imputed.
“Contains,” “Combined with,” and “Totals” imputations based on the “Herriot Imputation
Method”
The Herriot Imputation Method is used to distribute a reported subtotal across two or more
unreported categories using the ratio of each subcategory to the grand total as the basis of the
final distribution. This is used when the ratio of a data item to the grand total has less variance
across states than the ratio of that item to the subtotal. The computation of this method involves
using the average ratio of each item to be imputed to the grand total across all “fully reporting”
states to calculate the unreported subcategories and then raking the imputed items to the reported
subtotal. These imputations do not affect any totals or subtotals.
Imputations identified in Appendix D as being “Combined with,” “Contains,” or “Supplemented
by” use the Herriot Imputation Method. These are cases where a state is unable to report
explicitly into the NCES CCD category sets but are able to report a subtotal. For example, the
statement “A contains B, C, and D by T” in Appendix D indicates that the reported value of A is
actually the subtotal of A, B, C, and D where T is the grand total. The “Herriot Imputation
Method” is then applied to impute the final values of A, B, C, and D.
“Impute/Import” imputations
The Herriot Method is not necessary when the variance of the item to the subtotal across
reporting states is sufficiently low. In this case, the imputation method can be simplified by
comparing the missing components to the subtotal rather than the grand total. If the subtotal is
reported but the distribution of that subtotal across items is unknown, then the “Impute/Import”
function uses the ratio of one or more elements to the subtotal, averaged across “fully reporting”
states to distribute the reported subtotal into one or more item components. In Appendix D, the
syntax for “Impute/Import” imputations is “A Impute/Import T” where A is a single item or
array of items that are components of the total T.
“Impute based on” imputations
Statements with “impute based on” indicate that the first item was reported as missing and the
missing value was assigned based on information from the variables following “based on.” In
some cases, the subtotal may have been incomplete. When a component of the subtotal is not
reported, and it is known that the subtotal does not include the unreported item, the ratio used in
the “impute/import” procedure must be modified. The average subtotal is calculated across “fully
reporting” states and the missing item is compared to that modified subtotal. For example, “A
imputed based on (T-A)” implies that A, in the target state, is not included in T. Therefore, the
average ratio of A to the total excluding A across the “fully reporting” states is applied to T in

the target state to estimate A in the target state. Totals must then be recalculated after the
imputation, as the imputed value can now be included in the grand total.
“Distribute by” imputations
In some cases, the state may have reported a positive value for an item that should actually be
zero. In these cases, the value of the misreported item is redistributed into several other reported
items based on the known distribution of the target items. For example, the statement “A
distributed by destination/salary B, C, D, E, F” can be interpreted as, the value reported as “A”
has been prorated into B, C, D, E, and F based on the reported distribution of B, C, D, E, and F.
“A” is then set to zero. In these cases, since B, C, D, E, and F were all reported, data from any
other states are not necessary to perform the calculation.
Data flags
For each variable, a companion flag indicates whether the value was reported by the state or was
placed there by NCES using one of several imputation or edit methodologies. The flags are as
follows:
R – As reported by the state
A – Edited by the analyst (formerly labeled “Adjusted”)
I – Imputed based on a method other than prior year’s data 14
T – Total based on sum of internal or external detail
The companion cell in each case is identified by the name of the data cell preceded by an “I.”
Appendix D explains any action taken by NCES with regard to each variable.
C. Variations in the Survey Over Time
NPEFS underwent a major revision in FY 89, acquiring its present name in that year and greatly
increasing the number of data items collected. Since that year, items have been added to and
deleted from the survey, as follows:


Beginning with the FY 92 survey:
– Food Services expenditures were broken out by object, adding the data items Food
Services – Salaries (E3A11), Food Services – Employee Benefits (E3A12), Food
Services – Purchased Services (E3A13), Food Services – Supplies (E3A14), and Food
Services – Other (E3A16).
– Enterprise Operations expenditures were broken out by object, adding the data items
Enterprise – Salaries (E3B11), Enterprise – Employee Benefits (E3B12), Enterprise –

For some NCES surveys, imputations of missing data items are performed by applying a growth factor to data
reported in a prior year. This type of growth-rate imputation is not performed for NPEFS. “I” is assigned the value
of “Imputed based on a method other than prior year’s data” to maintain consistency in the meaning of imputation
flags across NCES surveys.

Purchased Services (E3B13), Enterprise – Supplies (E3B14), and Enterprise – Other
(E3B16).
– Facilities Acquisition and Construction Services - Nonproperty expenditures were
broken out into Buildings Built and Alterations Performed by LEA’s Own Staff (E611)
and Buildings Built and Alterations Performed by Contractors (E612). In addition,
Facilities Acquisition and Construction Services – Property expenditures were broken
out into Land (E62A) and Buildings (E62B). STE6, the sum of all of the Facilities
Acquisitions and Construction Services items, was added.


Beginning with FY 98 survey:
– The Facilities Acquisition and Construction Services breakouts listed above (items
E611, E612, E62A, and E62B) were discontinued.



Beginning with FY 04 survey:
– Teacher salaries expenditures were broken out by program, adding the data items
Teacher Salaries – Regular Programs (E11A), Teacher Salaries – Special Education
Programs (E11B), Teacher Salaries – Vocational Education Programs (E11C), and
Teacher Salaries – Other Education Programs (E11D).
–A data item for textbooks expenditures (E2) was added.



Beginning with FY 09 survey:
– Seven items for expenditures from the ARRA funds were added:
Instructional Expenditures From ARRA Funds (ARRASTE1), Total Current
Expenditures From ARRA Funds (ARRATE5), Community Service Nonproperty and
Direct Cost Programs From ARRA Funds (ARRAE81Z), Property Expenditures From
ARRA Funds (ARRATE10), School Construction Expenditures From ARRA Funds
(ARRASTE6), Expenditures From Title I Received Under ARRA (ARRATLEIZ), and
Direct Program Support Expenditures From ARRA Funds (ARRASTE4).



Beginning with FY 15 survey:
– Seven items for expenditures from the ARRA funds were removed:
ARRASTE1, ARRATE5, ARRAE81Z, ARRATE10, ARRASTE6, ARRATLEIZ, and
ARRASTE4.



Beginning with FY 16 survey:
– Two items for current expenditures by fund type were added:
Current Expenditures Paid from State and Local Funds (CE1) and Current Expenditures
Paid from Federal Funds (CE2).

D. Fiscal Data Plan
NCES collects information from each state to help process the data and to gain a better
understanding of what programs and/or policies are connected with the data items and
definitions. The FY 16 fiscal data plan questionnaire appears in appendix E, and the responses
for each state or jurisdiction appear in appendix F. The fiscal data plan responses are presented
as reported by SEAs with minimal editing by NCES. The responses to the fiscal data plan are not
included on the data file.
E. State Notes
The state notes contain information from state data providers regarding any significant changes
in the data they are reporting. See Appendix H. These comments are reported in this
documentation as stated by the respondents with minimal editing by NCES. The beginning and
end dates of the fiscal year are also reported for each state.

References
Allison, G.S. (2015). Financial Accounting for Local and State School Systems: 2014
Edition (NCES 2015–347). National Center for Education Statistics, Institute of Education
Sciences, U.S. Department of Education. Washington, DC. Retrieved June 12, 2015, from
http://nces.ed.gov/pubsearch/pubsinfo.asp?pubid=2015347.
Education Sciences Reform Act of 2002 (20 U.S.C. § 9543), Title I of Public Law 107-279,
November 5, 2002,§151, Retrieved June 10, 2016, from
http://www2.ed.gov/policy/rschstat/leg/PL107-279.pdf
Monaco, D., and Wang, S. (1995). Evaluation of the Common Core of Data (CCD) Finance
Data Imputations. Technical Report, National Center for Education Statistics, U.S.
Department of Education. Washington, DC.
Notice of Proposed Information Collection Requests, 74 Federal Register 40,573 (August
12, 2009). Retrieved December 15, 2011, from https://www.federalregister.gov/d/E9-19357
Submission for OMB Review; Comment Request, 74 Fed. Reg. 52,752. (October 14, 2009).
Retrieved December 15, 2011, from https://www.federalregister.gov/d/E9-24727
Submission of Data by State Educational Agencies; Submission Dates for State Revenue
and Expenditure Reports for Fiscal Year (FY) 2016, Revisions to Those Reports, and
Revisions to Prior Fiscal Year Reports, 82 Fed. Reg. 9,731 (February 8, 2017). Retrieved
April 4, 2018, from https://www.federalregister.gov/d/2017-02597
U.S. Department of Education, National Center for Education Statistics. (2014). NCES
Statistical Standards, (NCES 2014-097). Washington, DC: U.S. Government Printing
Office. Retrieved June 10, 2016, from http://nces.ed.gov/statprog/2012/.
U.S. Department of Education, National Center for Education Statistics. (2017). The
National Public Education Financial Survey FY 2016 Reporting Instructions. Retrieved
June 10, 2017, from https://surveys.nces.ed.gov/ccdnpefs/pdf/NPEFSManual.pdf.

Appendix A—Record Layout and Description of Data Items

A-1

Appendix A—Record Layout and Description of Data Items
The tab-delimited file (provisional Version 1a.txt) has the following layout and description:
56 physical records, 1 per observation – 304 fields in the file.
Missing data are reported as “-1” in the data file, and nonapplicable data are reported as “-2.”
For data type, N = numeric and AN = alphanumeric.
Variable
name

Data
type

Data
element
order

SURVYEAR
FIPS
STABR
STNAME
R1A
R1B
R1C
R1D
R1E
R1F
R1G
R1H
R1I
R1J
R1K
R1L
R1M
R1N
STR1

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

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

R2
R3
R4A
R4B
R4C
R4D
STR4

N
N
N
N
N
N
N

20
21
22
23
24
25
26

R5
TR

N
N

27
28

E11
E12
E13
E14
E15
E16
E17
E18
STE1

N
N
N
N
N
N
N
N
N

29
30
31
32
33
34
35
36
37

E11A
E11B
E11C
E11D
E2
E212
E213
E214
E215

N
N
N
N
N
N
N
N
N

38
39
40
41
42
43
44
45
46

Description

FISCAL YEAR OF SURVEY (2016)
AMERICAN NATIONAL STANDARDS INSTITUTE (ANSI) STATE CODE
STATE ABBREVIATION
NAME OF THE STATE OR TERRITORY
LOCAL REVENUES PROPERTY TAX
LOCAL REVENUES NONPROPERTY TAX
LOCAL REVENUES LOCAL GOVERNMENT PROPERTY TAX
LOCAL REVENUES LOCAL GOVERNMENT NONPROPERTY TAX
LOCAL REVENUES INDIVIDUAL TUITION
LOCAL REVENUES TUITION FROM LEAS
LOCAL REVENUES TRANSPORTATION FEES FROM INDIVIDUAL
LOCAL REVENUES TRANSPORTATION FEES FROM LEAS
LOCAL REVENUES EARNINGS ON INVESTMENTS
LOCAL REVENUES FOOD SERVICE
LOCAL REVENUES STUDENT ACTIVITIES
LOCAL REVENUES OTHER REVENUES
LOCAL REVENUES TEXTBOOK REVENUES
LOCAL REVENUES SUMMER SCHOOL
LOCAL REVENUES SUBTOTAL
(equals R1A + R1B + R1C + R1D + R1E + R1G + R1I + R1J + R1K + R1L + R1M + R1N)
INTERMEDIATE REVENUES
STATE REVENUES
FEDERAL REVENUES DIRECT GRANTS
FEDERAL REVENUES THRU STATE
FEDERAL REVENUES THRU INTERMEDIATE AGENCIES
FEDERAL REVENUES OTHER SOURCES
FEDERAL REVENUES SUBTOTAL
(equals R4A + R4B + R4C + R4D)
REVENUES FROM OTHER SOURCES
TOTAL REVENUES FROM ALL SOURCES
(equals STR1 + R2 + R3 + STR4)
INSTRUCTIONAL EXPENDITURES SALARIES
INSTRUCTIONAL EXPENDITURES EMPLOYEE BENEFITS
INSTRUCTIONAL EXPENDITURES PURCHASED SERVICES
INSTRUCTIONAL EXPENDITURES TUITION TO PRIVATE AND OUT-OF-STATE SCHOOLS
INSTRUCTIONAL EXPENDITURES TUITION TO OTHER LEAS IN-STATE
INSTRUCTIONAL EXPENDITURES SUPPLIES
INSTRUCTIONAL EXPENDITURES PROPERTY
INSTRUCTIONAL EXPENDITURES OTHER
INSTRUCTIONAL EXPENDITURES SUBTOTAL
(equals E11 + E12 + E13 + E14 + E16 + E18)
TEACHER SALARIES REGULAR PROGRAMS
TEACHER SALARIES SPECIAL EDUCATION PROGRAMS
TEACHER SALARIES VOCATIONAL EDUCATION PROGRAMS
TEACHER SALARIES OTHER EDUCATION PROGRAMS
INSTRUCTIONAL EXPENDITURES TEXTBOOKS
SUPPORT EXPENDITURES SALARIES STUDENT SUPPORT SERVICES
SUPPORT EXPENDITURES SALARIES INSTRUCTIONAL STAFF SUPPORT
SUPPORT EXPENDITURES SALARIES GENERAL ADMINISTRATION
SUPPORT EXPENDITURES SALARIES SCHOOL ADMINISTRATION

A-2

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

Data
type

Data
element
order

E216
E217
E218
TE21

N
N
N
N

47
48
49
50

E222
E223
E224
E225
E226
E227
E228
TE22

N
N
N
N
N
N
N
N

51
52
53
54
55
56
57
58

E232
E233
E234
E235
E236
E237
E238
TE23

N
N
N
N
N
N
N
N

59
60
61
62
63
64
65
66

E242
E243
E244
E245
E246
E247
E248
TE24

N
N
N
N
N
N
N
N

67
68
69
70
71
72
73
74

E252
E253
E254
E255
E256
E257
E258
TE25

N
N
N
N
N
N
N
N

75
76
77
78
79
80
81
82

E262
E263
E264
E265
E266
E267
E268
TE26

N
N
N
N
N
N
N
N

83
84
85
86
87
88
89
90

STE22

STE23

STE24

Description

SUPPORT EXPENDITURES SALARIES OPERATION & MAINTENANCE
SUPPORT EXPENDITURES SALARIES PUPIL TRANSPORTATION
SUPPORT EXPENDITURES SALARIES OTHER SERVICES
SUPPORT EXPENDITURES SALARIES SUBTOTAL
(equals E212 + E213 + E214 + E215 + E216 + E217 + E218)
SUPPORT EXPENDITURES EMPLOYEE BENEFITS STUDENT SUPPORT SERVICES
SUPPORT EXPENDITURES EMPLOYEE BENEFITS INSTRUCTIONAL STAFF SUPPORT
SUPPORT EXPENDITURES EMPLOYEE BENEFITS GENERAL ADMINISTRATION
SUPPORT EXPENDITURES EMPLOYEE BENEFITS SCHOOL ADMINISTRATION
SUPPORT EXPENDITURES EMPLOYEE BENEFITS OPERATION & MAINTENANCE
SUPPORT EXPENDITURES EMPLOYEE BENEFITS PUPIL TRANSPORTATION
SUPPORT EXPENDITURES EMPLOYEE BENEFITS OTHER SERVICES
SUPPORT EXPENDITURES EMPLOYEE BENEFITS SUBTOTAL
(equals E222 + E223 + E224 + E225 + E226 + E227 + E228)
SUPPORT EXPENDITURES PURCHASED SERVICES STUDENT SUPPORT SERVICES
SUPPORT EXPENDITURES PURCHASED SERVICES INSTRUCTIONAL STAFF SUPPORT
SUPPORT EXPENDITURES PURCHASED SERVICES GENERAL ADMINISTRATION
SUPPORT EXPENDITURES PURCHASED SERVICES SCHOOL ADMINISTRATION
SUPPORT EXPENDITURES PURCHASED SERVICES OPERATION & MAINTENANCE
SUPPORT EXPENDITURES PURCHASED SERVICES PUPIL TRANSPORTATION
SUPPORT EXPENDITURES PURCHASED SERVICES OTHER SERVICES
SUPPORT EXPENDITURES PURCHASED SERVICES SUBTOTAL
(equals E232 + E233 + E234 + E235 + E236 + E237 + E238)
SUPPORT EXPENDITURES SUPPLIES STUDENT SUPPORT SERVICES
SUPPORT EXPENDITURES SUPPLIES INSTRUCTIONAL STAFF SUPPORT
SUPPORT EXPENDITURES SUPPLIES GENERAL ADMINISTRATION
SUPPORT EXPENDITURES SUPPLIES SCHOOL ADMINISTRATION
SUPPORT EXPENDITURES SUPPLIES OPERATION & MAINTENANCE
SUPPORT EXPENDITURES SUPPLIES PUPIL TRANSPORTATION
SUPPORT EXPENDITURES SUPPLIES OTHER SERVICES
SUPPORT EXPENDITURES SUPPLIES SUBTOTAL
(equals E242 + E243 + E244 + E245 + E246 + E247 + E248)
SUPPORT EXPENDITURES PROPERTY STUDENT SUPPORT SERVICES
SUPPORT EXPENDITURES PROPERTY INSTRUCTIONAL STAFF SUPPORT
SUPPORT EXPENDITURES PROPERTY GENERAL ADMINISTRATION
SUPPORT EXPENDITURES PROPERTY SCHOOL ADMINISTRATION
SUPPORT EXPENDITURES PROPERTY OPERATION & MAINTENANCE
SUPPORT EXPENDITURES PROPERTY PUPIL TRANSPORTATION
SUPPORT EXPENDITURES PROPERTY OTHER SERVICES
SUPPORT EXPENDITURES PROPERTY SUBTOTAL
(equals E252 + E253 + E254 + E255 + E256 + E257 + E258)
SUPPORT EXPENDITURES OTHER STUDENT SUPPORT SERVICES
SUPPORT EXPENDITURES OTHER INSTRUCTIONAL STAFF SUPPORT
SUPPORT EXPENDITURES OTHER GENERAL ADMINISTRATION
SUPPORT EXPENDITURES OTHER SCHOOL ADMINISTRATION
SUPPORT EXPENDITURES OTHER OPERATION & MAINTENANCE
SUPPORT EXPENDITURES OTHER PUPIL TRANSPORTATION
SUPPORT EXPENDITURES OTHER SERVICES
SUPPORT EXPENDITURES OTHER SUBTOTAL
(equals E262 + E263 + E264 + E265 + E266 + E267 + E268)
SUPPORT EXPENDITURES SUBTOTAL STUDENT SUPPORT SERVICES
(equals E212 + E222 + E232 + E242 + E262)
SUPPORT EXPENDITURES SUBTOTAL INSTRUCTIONAL STAFF SUPPORT
(equals E213 + E223 + E233 + E243 + E263)
SUPPORT EXPENDITURES SUBTOTAL GENERAL ADMINISTRATION
(equals E214 + E224 + E234 + E244 + E264)

A-3

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

Data
type

Data
element
order

STE25

STE26

STE27

STE28

STE2T

E3A11
E3A12
E3A13
E3A14
E3A2
E3A16
E3A1

N
N
N
N
N
N
N

99
100
101
102
103
104
105

E3B11
E3B12
E3B13
E3B14
E3B2
E3B16
E3B1

N
N
N
N
N
N
N

106
107
108
109
110
111
112

STE3

113

E4A1
E4A2
E4B1
E4B2
E4C1
E4C2
E4D
E4E1
E4E2
STE4

N
N
N
N
N
N
N
N
N
N

114
115
116
117
118
119
120
121
122
123

TE5

124

E61
E62
E63
STE6

N
N
N
N

125
126
127
128

E7A1
E7A2
STE7

N
N
N

129
130
131

E81
E82
E9A
E9B
E9C
E9D

N
N
N
N
N
N

132
133
134
135
136
137

Description

SUPPORT EXPENDITURES SUBTOTAL SCHOOL ADMINISTRATION
(equals E215 + E225 + E235 + E245 + E265)
SUPPORT EXPENDITURES SUBTOTAL OPERATION & MAINTENANCE
(equals E216 + E226 + E236 + E246 + E266)
SUPPORT EXPENDITURES SUBTOTAL PUPIL TRANSPORTATION
(equals E217 + E227 + E237 + E247 + E267)
SUPPORT EXPENDITURES SUBTOTAL OTHER SERVICES
(equals E218 + E228 + E238 + E248 + E268)
SUPPORT EXPENDITURES TOTAL SUPPORT SERVICES
(equals TE21 + TE22 + TE23 + TE24 + TE26)
NONINSTRUCTIONAL SERVICES FOOD SERVICES SALARIES
NONINSTRUCTIONAL SERVICES FOOD SERVICES EMPLOYEE BENEFITS
NONINSTRUCTIONAL SERVICES FOOD SERVICES PURCHASED SERVICES
NONINSTRUCTIONAL SERVICES FOOD SERVICES SUPPLIES
NONINSTRUCTIONAL SERVICES FOOD SERVICES PROPERTY
NONINSTRUCTIONAL SERVICES FOOD SERVICES OTHER
NONINSTRUCTIONAL SERVICES FOOD SERVICES SUBTOTAL
(equals E3A11 + E3A12 + E3A13 + E3A14 + E3A16)
NONINSTRUCTIONAL SERVICES ENTERPRISE SALARIES
NONINSTRUCTIONAL SERVICES ENTERPRISE EMPLOYEE BENEFITS
NONINSTRUCTIONAL SERVICES ENTERPRISE PURCHASED SERVICES
NONINSTRUCTIONAL SERVICES ENTERPRISE SUPPLIES
NONINSTRUCTIONAL SERVICES ENTERPRISE PROPERTY
NONINSTRUCTIONAL SERVICES ENTERPRISE OTHER
NONINSTRUCTIONAL SERVICES ENTERPRISE SUBTOTAL
(equals E3B11 + E3B12 + E3B13 + E3B14 + E3B16)
NONINSTRUCTIONAL SERVICES TOTAL
(equals E3A1 + E3B1)
DIRECT PROGRAM SUPPORT TEXTBOOKS
DIRECT PROGRAM SUPPORT TEXTBOOKS (PROPERTY)
DIRECT PROGRAM SUPPORT TRANSPORT
DIRECT PROGRAM SUPPORT TRANSPORT (PROPERTY)
DIRECT PROGRAM SUPPORT EMPLOYEE BENEFITS
DIRECT PROGRAM SUPPORT EMPLOYEE BENEFITS (PROPERTY)
DIRECT PROGRAM SUPPORT PRIVATE SCHOOL STUDENT
DIRECT PROGRAM SUPPORT OTHER
DIRECT PROGRAM SUPPORT OTHER (PROPERTY)
DIRECT PROGRAM SUPPORT SUBTOTAL
(equals E4A1 + E4B1 + E4C1 + E4E1)
CURRENT EXPENDITURES
(equals STE1 + STE2T + STE3 + STE4))
FACILITIES ACQUISITION NONPROPERTY
FACILITIES ACQUISITION PROPERTY (LAND & BUILDINGS)
FACILITIES ACQUISITION PROPERTY (EQUIPMENT)
FACILITIES ACQUISITION NONPROPERTY & PROPERTY TOTAL
(equals E61 + E62 + E63)
OTHER USE DEBT SERVICE INTEREST
OTHER USE DEBT SERVICE REDEMPTION
OTHER USE DEBT SERVICE SUBTOTAL
(equals E7A1 + E7A2)
COMMUNITY SERVICE NONPROPERTY
COMMUNITY SERVICE PROPERTY
DIRECT COST PROGRAM NONPUBLIC SCHOOL
DIRECT COST PROGRAM ADULT EDUCATION
DIRECT COST PROGRAM COMMUNITY COLLEGE
DIRECT COST PROGRAM OTHER

A-4

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

Data
type

Data
element
order

E91
STE9

N
N

138
139

TE10

140

TE11

141

X12C
X12D
X12E
X12F
TX12

N
N
N
N
N

142
143
144
145
146

NCE13

147

ADA
A14A
A14B
PPE15

N
N
N
N

148
149
150
151

MEMBR15
CE1
CE2
IR1A
IR1B
IR1C
IR1D
IR1E
IR1F
IR1G
IR1H
IR1I
IR1J
IR1K
IR1L
IR1M
IR1N
ISTR1
IR2
IR3
IR4A
IR4B
IR4C
IR4D
ISTR4
IR5
ITR
IE11
IE12
IE13
IE14
IE15
IE16
IE17
IE18
ISTE1

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

152
153
154
155
156
157
158
159
160
161
162
163
164
165
166
167
168
169
170
171
172
173
174
175
176
177
178
179
180
181
182
183
184
185
186
187

Description

DIRECT COST PROGRAM PROPERTY
DIRECT COST PROGRAM SUBTOTAL
(equals E9A + E9B + E9C + E9D)
PROPERTY TOTAL
(equals E17 + TE25 + E3A2 + E3B2 + E62 + E63 + E82 + E91)
TOTAL EXPENDITURES FOR EDUCATION
(equals TE5 + E61 + E81 + STE9 + TE10)
EXCLUSION FOR PL 100 297 TITLE I
EXCLUSION FOR PL 100 297 TITLE I CARRYOVER
EXCLUSION FOR PL 100 297 TITLE V, PART A
EXCLUSION FOR PL 100 297 TITLE V, PART A CARRYOVER
TOTAL EXCLUSION FOR PL 100 297
(equals R1E + R1G + R1J + R1K + R1M + R1N + X12C + X12D + X12E + X12F )
NET CURRENT EXPENDITURES
(equals TE5 – TX12)
ADA (STATE AND NCES DEFINITION)
ADA (STATE DEFINITION)
ADA (NCES DEFINITION)
PER PUPIL EXPENDITURES
(equals NCE13 / ADA )
TOTAL STUDENT MEMBERSHIP
CURRENT EXPENDITURES PAID FROM STATE AND LOCAL FUNDS
CURRENT EXPENDITURES PAID FROM FEDERAL FUNDS
IMP FLAG LOCAL REVENUES PROPERTY TAX
IMP FLAG LOCAL REVENUES NONPROPERTY TAX
IMP FLAG LOCAL REVENUES LOCAL GOVERNMENT PROPERTY TAX
IMP FLAG LOCAL REVENUES LOCAL GOVERNMENT NONPROPERTY TAX
IMP FLAG LOCAL REVENUES INDIVIDUAL TUITION
IMP FLAG LOCAL REVENUES TUITION FROM LEAS
IMP FLAG LOCAL REVENUES TRANSPORT FEES FROM INDIVIDUAL
IMP FLAG LOCAL REVENUES TRANSPORT FEES FROM LEAS
IMP FLAG LOCAL REVENUES EARNINGS ON INVESTMENT
IMP FLAG LOCAL REVENUES FOOD SERVICE
IMP FLAG LOCAL REVENUES STUDENT ACTIVITIES
IMP FLAG LOCAL REVENUES OTHER REVS
IMP FLAG LOCAL REVENUES TEXTBOOK REVS
IMP FLAG LOCAL REVENUES SUMMER SCHOOL
IMP FLAG LOCAL REVENUES SUBTOTAL
IMP FLAG INTERMEDIATE REVENUES
IMP FLAG STATE REVENUES
IMP FLAG RED REV DIRECT GRANTS
IMP FLAG FEDERAL REVENUES THRU STATE
IMP FLAG FEDERAL REVENUES THRU INTERMEDIATE AGENCIES
IMP FLAG FEDERAL REVENUES OTHER SOURCES
IMP FLAG FEDERAL REVENUES SUBTOTAL
IMP FLAG OTHER SOURCES OF REVENUES
IMP FLAG TOTAL REVENUES FROM ALL SOURCES
IMP FLAG INSTRUCTIONAL EXPENDITURE SALARIES
IMP FLAG INSTRUCTIONAL EMPLOYEE BENEFITS
IMP FLAG INSTRUCTIONAL EXPENDITURE PURCHASED SERVICES
IMP FLAG INSTRUCTIONAL EXPENDITURE TUITION TO PRIVATE AND OUT-OF-STATE SCHOOLS
IMP FLAG INSTRUCTIONAL EXPENDITURE TUITION TO OTHER LEAS IN-STATE
IMP FLAG INSTRUCTIONAL EXPENDITURE SUPPLIES
IMP FLAG INSTRUCTIONAL EXPENDITURE PROPERTY
IMP FLAG INSTRUCTIONAL EXPENDITURE OTHER
IMP FLAG INSTRUCTIONAL EXPENDITURE SUBTOTAL

A-5

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

Data
type

IE11A
IE11B
IE11C
IE11D
IE2
IE212
IE213
IE214
IE215
IE216
IE217
IE218
ITE21
IE222
IE223
IE224
IE225
IE226
IE227
IE228
ITE22
IE232
IE233
IE234
IE235
IE236
IE237
IE238
ITE23
IE242
IE243
IE244
IE245
IE246
IE247
IE248
ITE24
IE252
IE253
IE254
IE255
IE256
IE257
IE258
ITE25
IE262
IE263
IE264
IE265
IE266
IE267
IE268
ITE26
ISTE22
ISTE23
ISTE24

AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN

Data
element
order
188
189
190
191
192
193
194
195
196
197
198
199
200
201
202
203
204
205
206
207
208
209
210
211
212
213
214
215
216
217
218
219
220
221
222
223
224
225
226
227
228
229
230
231
232
233
234
235
236
237
238
239
240
241
242
243

Description

IMP FLAG TEACHER SALARIES REGULAR PROGRAMS
IMP FLAG TEACHER SALARIES SPECIAL EDUCATION PROGRAMS
IMP FLAG TEACHER SALARIES VOCATIONAL EDUCATION PROGRAMS
IMP FLAG TEACHER SALARIES OTHER EDUCATION PROGRAMS
IMP FLAG INSTRUCTIONAL EXPENDITURE TEXTBOOKS
IMP FLAG SUPPORT EXPENDITURE SALARIES STUDENT SUPPORT SERVICES
IMP FLAG SUPPORT EXPENDITURE SALARIES INSTRUCTIONAL STAFF SUPPORT
IMP FLAG SUPPORT EXPENDITURE SALARIES GENERAL ADMINISTRATION
IMP FLAG SUPPORT EXPENDITURE SALARIES SCHOOL ADMINISTRATION
IMP FLAG SUPPORT EXPENDITURE SALARIES OPERATION & MAINTENANCE
IMP FLAG SUPPORT EXPENDITURE SALARIES PUPIL TRANSPORTATION
IMP FLAG SUPPORT EXPENDITURE SALARIES OTHER SERVICES
IMP FLAG SUPPORT EXPENDITURE SALARIES SUBTOTAL
IMP FLAG SUPPORT EXPENDITURE EMPLOYEE BENEFITS STUDENT SUPPORT SERVICES
IMP FLAG SUPPORT EXPENDITURE EMPLOYEE BENEFITS INSTRUCTIONAL STAFF SUPPORT
IMP FLAG SUPPORT EXPENDITURE EMPLOYEE BENEFITS GENERAL ADMINISTRATION
IMP FLAG SUPPORT EXPENDITURE EMPLOYEE BENEFITS SCHOOL ADMINISTRATION
IMP FLAG SUPPORT EXPENDITURE EMPLOYEE BENEFITS OPERATION & MAINTENANCE
IMP FLAG SUPPORT EXPENDITURE EMPLOYEE BENEFITS PUPIL TRANSPORTATION
IMP FLAG SUPPORT EXPENDITURE EMPLOYEE BENEFITS OTHER SERVICES
IMP FLAG SUPPORT EXPENDITURE EMPLOYEE BENEFITS SUBTOTAL
IMP FLAG SUPPORT EXPENDITURE PURCHASED SERVICES STUDENT SUPPORT SERVICES
IMP FLAG SUPPORT EXPENDITURE PURCHASED SERVICES INSTRUCTIONAL STAFF SUPPORT
IMP FLAG SUPPORT EXPENDITURE PURCHASED SERVICES GENERAL ADMINISTRATION
IMP FLAG SUPPORT EXPENDITURE PURCHASED SERVICES SCHOOL ADMINISTRATION
IMP FLAG SUPPORT EXPENDITURE PURCHASED SERVICES OPERATION & MAINTENANCE
IMP FLAG SUPPORT EXPENDITURE PURCHASED SERVICES PUPIL TRANSPORTATION
IMP FLAG SUPPORT EXPENDITURE PURCHASED SERVICES OTHER SERVICES
IMP FLAG SUPPORT EXPENDITURE PURCHASED SERVICES SUBTOTAL
IMP FLAG SUPPORT EXPENDITURE SUPPLIES STUDENT SUPPORT SERVICES
IMP FLAG SUPPORT EXPENDITURE SUPPLIES INSTRUCTIONAL STAFF SUPPORT
IMP FLAG SUPPORT EXPENDITURE SUPPLIES GENERAL ADMINISTRATION
IMP FLAG SUPPORT EXPENDITURE SUPPLIES SCHOOL ADMINISTRATION
IMP FLAG SUPPORT EXPENDITURE SUPPLIES OPERATION & MAINTENANCE
IMP FLAG SUPPORT EXPENDITURE SUPPLIES PUPIL TRANSPORTATION
IMP FLAG SUPPORT EXPENDITURE SUPPLIES OTHER SERVICES
IMP FLAG SUPPORT EXPENDITURE SUPPLIES SUBTOTAL
IMP FLAG SUPPORT EXPENDITURE PROPERTY STUDENT SUPPORT SERVICES
IMP FLAG SUPPORT EXPENDITURE PROPERTY INSTRUCTIONAL STAFF SUPPORT
IMP FLAG SUPPORT EXPENDITURE PROPERTY GENERAL ADMINISTRATION
IMP FLAG SUPPORT EXPENDITURE PROPERTY SCHOOL ADMINISTRATION
IMP FLAG SUPPORT EXPENDITURE PROPERTY OPERATION & MAINTENANCE
IMP FLAG SUPPORT EXPENDITURE PROPERTY PUPIL TRANSPORTATION
IMP FLAG SUPPORT EXPENDITURE PROPERTY OTHER SERVICES
IMP FLAG SUPPORT EXPENDITURE PROPERTY SUBTOTAL
IMP FLAG SUPPORT EXPENDITURE OTHER INSTRUCTIONAL STUDENT SUPPORT SERVICES
IMP FLAG SUPPORT EXPENDITURE OTHER INSTRUCTIONAL STAFF SUPPORT
IMP FLAG SUPPORT EXPENDITURE OTHER GENERAL ADMINISTRATION
IMP FLAG SUPPORT EXPENDITURE OTHER SCHOOL ADMINISTRATION
IMP FLAG SUPPORT EXPENDITURE OTHER OPERATION & MAINTENANCE
IMP FLAG SUPPORT EXPENDITURE OTHER PUPIL TRANSPORTATION
IMP FLAG SUPPORT EXPENDITURE OTHER SERVICES
IMP FLAG SUPPORT EXPENDITURE OTHER SUBTOTAL
IMP FLAG SUPPORT EXPENDITURE SUBTOTAL STUDENT SUPPORT SERVICES
IMP FLAG SUPPORT EXPENDITURE SUBTOTAL INSTRUCTIONAL STAFF SUPPORT
IMP FLAG SUPPORT EXPENDITURE SUBTOTAL GENERAL ADMINISTRATION

A-6

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

Data
type

ISTE25
ISTE26
ISTE27
ISTE28
ISTE2T
IE3A11
IE3A12
IE3A13
IE3A14
IE3A2
IE3A16
IE3A1
IE3B11
IE3B12
IE3B13
IE3B14
IE3B2
IE3B16
IE3B1
ISTE3
IE4A1
IE4A2
IE4B1
IE4B2
IE4C1
IE4C2
IE4D
IE4E1
IE4E2
ISTE4
ITE5
IE61
IE62
IE63
ISTE6
IE7A1
IE7A2
ISTE7
IE81
IE82
IE9A
IE9B
IE9C
IE9D
IE91
ISTE9
ITE10
ITE11
IX12C
IX12D
IX12E
IX12F
ITX12
INCE13
IADA
IA14A

AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN
AN

Data
element
order
244
245
246
247
248
249
250
251
252
253
254
255
256
257
258
259
260
261
262
263
264
265
266
267
268
269
270
271
272
273
274
275
276
277
278
279
280
281
282
283
284
285
286
287
288
289
290
291
292
293
294
295
296
297
298
299

Description

IMP FLAG SUPPORT EXPENDITURE SUBTOTAL SCHOOL ADMINISTRATION
IMP FLAG SUPPORT EXPENDITURE SUBTOTAL OPERATION & MAINTENANCE
IMP FLAG SUPPORT EXPENDITURE SUBTOTAL PUPIL TRANSPORTATION
IMP FLAG SUPPORT EXPENDITURE SUBTOTAL OTHER SERVICES
IMP FLAG SUPPORT EXPENDITURE TOTAL SUPPORT SERVICES
IMP FLAG NONINSTRUCTIONAL SERVICES FOOD SERVICES SALARIES
IMP FLAG NONINSTRUCTIONAL SERVICES FOOD SERVICES EMPLOYEE BENEFITS
IMP FLAG NONINSTRUCTIONAL SERVICES FOOD SERVICES PURCHASED SERVICES
IMP FLAG NONINSTRUCTIONAL SERVICES FOOD SERVICES SUPPLIES
IMP FLAG NONINSTRUCTIONAL SERVICES FOOD SERVICES PROPERTY
IMP FLAG NONINSTRUCTIONAL SERVICES FOOD SERVICES OTHER
IMP FLAG NONINSTRUCTIONAL SERVICES FOOD SERVICES SUBTOTAL
IMP FLAG NONINSTRUCTIONAL SERVICES ENTERPRISE SALARIES
IMP FLAG NONINSTRUCTIONAL SERVICES ENTERPRISE EMPLOYEE BENEFITS
IMP FLAG NONINSTRUCTIONAL SERVICES ENTERPRISE PURCHASED SERVICES
IMP FLAG NONINSTRUCTIONAL SERVICES ENTERPRISE SUPPLIES
IMP FLAG NONINSTRUCTIONAL SERVICES ENTERPRISE PROPERTY
IMP FLAG NONINSTRUCTIONAL SERVICES ENTERPRISE OTHER
IMP FLAG NONINSTRUCTIONAL SERVICES ENTERPRISE SUBTOTAL
IMP FLAG NONINSTRUCTIONAL SERVICES TOTAL
IMP FLAG DIRECT PROGRAM SUPPORT TEXTBOOKS
IMP FLAG DIRECT PROGRAM SUPPORT TEXTBOOKS (PROP)
IMP FLAG DIRECT PROGRAM SUPPORT TRANSPORTATION
IMP FLAG DIRECT PROGRAM SUPPORT TRANSPORTATION (PROP)
IMP FLAG DIRECT PROGRAM SUPPORT EMPLOYEE BENEFITS
IMP FLAG DIRECT PROGRAM SUPPORT EMPLOYEE BENEFITS (PROP)
IMP FLAG DIRECT PROGRAM SUPPORT PRIVATE SCHOOL STUDENT
IMP FLAG DIRECT PROGRAM SUPPORT OTHER
IMP FLAG DIRECT PROGRAM SUPPORT OTHER (PROPERTY)
IMP FLAG DIRECT PROGRAM SUPPORT SUBTOTAL
IMP FLAG CURRENT EXPENDITURES
IMP FLAG FACILITIES ACQUISITIONS NON PROPERTY
IMP FLAG FACILITIES ACQUISITIONS PROPERTY(LAND/BUILDINGS)
IMP FLAG FACILITIES ACQUISITIONS EQUIPMENT
IMP FLAG FACILITIES ACQUISITIONS TOTAL
IMP FLAG OTHER USE DEBT SERVICE INTEREST
IMP FLAG OTHER USE REDEMPTION
IMP FLAG OTHER USE DEBT SERVICE SUBTOTAL
IMP FLAG COMMUNITY SERVICE NONPROPERTY
IMP FLAG COMMUNITY SERVICE PROPERTY
IMP FLAG DIRECT COST PROGRAM NONPUBLIC SCHOOL
IMP FLAG DIRECT COST PROGRAM ADULT EDUCATION
IMP FLAG DIRECT COST PROGRAM COMMUNITY COLLEGE
IMP FLAG DIRECT COST PROGRAM OTHER
IMP FLAG DIRECT COST PROGRAM PROPERTY
IMP FLAG DIRECT COST PROGRAM SUBTOTAL
IMP FLAG PROPERTY TOTAL
IMP FLAG TOTAL EXPENDITURES FOR EDUCATION
IMP FLAG EXCLUSION FOR PL 100 297 TITLE I
IMP FLAG EXCLUSIOM FOR PL 100 297 TITLE I CARRYOVER
IMP FLAG EXCLUSION FOR PL 100 297 TITLE V, PART A
IMP FLAG EXCLUSION FOR PL 100 297 TITLE V, PART A CARRYOVER
IMP FLAG TOTAL EXCLUSION FOR PL 100 297
IMP FLAG NET CURRENT EXPENDITURES
IMP FLAG ADA (STATE AND NCES DEFINITION)
IMP FLAG ADA (STATE DEFINITION)

A-7

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

Data
type

IA14B
IPPE15
IMEMBR15
ICE1
ICE2

AN
AN
AN
AN
AN

Data
element
order
300
301
302
303
304

Description

IMP FLAG ADA (NCES DEFINITION)
IMP FLAG PER PUPIL EXPENDITURES
IMP FLAG TOTAL STUDENT MEMBERSHIP
IMP FLAG CURRENT EXPENDITURES PAID FROM STATE AND LOCAL FUNDS
IMP FLAG CURRENT EXPENDITURES PAID FROM FEDERAL FUNDS

A-8

Appendix B—Glossary

B-1

Appendix B—Glossary
This glossary applies to the Common Core of Data National Public Education Financial Survey
(NPEFS). For additional detail, it is suggested that the data user consult the NCES accounting
handbook, Financial Accounting for Local and State School Systems: 2014 Edition (Allison
2015). When applicable, line numbers corresponding to the handbook are listed in parentheses,
and corresponding NPEFS variable names are listed in brackets.
average daily attendance: Average daily attendance (ADA) is defined by state law or
regulations. In their absence, ADA should be calculated by summing the counts of resident
students attending public school each day of the school year and then dividing by the total
number of days that school is in session during the school year. Students who reside in one state
and attend public school in another state should be counted in the state where they reside. [ADA,
A14A, and A14B.]
CCD: Common Core of Data. A group of public elementary/secondary education surveys of
NCES. CCD data are collected from the administrative records systems of each state’s
department of education.
community services: A functional category of expenditures (3300) for such services as
swimming pools, day care centers, and programs for the elderly. [E81 and E82.]
current expenditures: Funds spent operating local public schools and local education agencies,
including such expenses as salaries for school personnel, student transportation, school books
and materials, and energy costs, but excluding capital outlay, interest on school debt, payments
to private schools, and payments to public charter schools. [TE5 is the total of STE1, STE2T,
and STE3.]
current expenditures per pupil: Current expenditures per pupil are calculated by dividing
current expenditures by membership. [TE5, MEMBR15.]
debt services: A subfunction (5100) within the expenditure function “other uses” (5000). It
includes only long-term debt service with obligations exceeding 1 year. [E7A1 and E7A2.]
direct cost programs: A category of expenditures for programs not part of public elementary
and secondary education. These programs include community colleges, adult education, and
nonpublic school support. [E9A, E9B, E9C, E9D, E91, and subtotal STE9. NOTE: STE9 does
not include E91.]
direct program support: Expenditures made by state education agencies (SEAs) for, or on
behalf of, local education agencies (LEAs). The majority of these expenditures are for teacher’s
retirement funds. The remainder are for textbooks, busing, and special programs, such as
education for disabled students. Although states often report these expenditures in the
appropriate function, they are sometimes lumped together under the heading “direct program
support,” in which case NCES distributes them by function and object after consultation with
state officials. Direct program support for public elementary and secondary education is reported
in the data file as zero. [E4A1, E4A2, E4B1, E4B2, E4C1, E4C2, E4D, E4E1, E4E2, and
subtotal STE4. NOTE: STE4 does not include E4A2, E4B2, E4C2, E4D, and E4E2.]

B-2

Appendix B—Glossary

employee benefits: Expenditures (200) made in addition to gross salary that are not paid directly
to employees. Employee benefits include amounts paid by, or on behalf of, an LEA for
retirement contributions, health insurance, social security contributions, unemployment
compensation, worker’s compensation, tuition reimbursements, and other employee benefits.
[E12, E222, E223, E224, E225, E226, E227, E228, E3A12, and E3B12. Variables E222, E223,
E224, E225, E226, E227, and E228 sum to TE22.]
enterprise operations: A subfunction (3200) of noninstructional services (3000). Enterprise
operations are activities that are financed, at least in part, by user charges, similar to a private
business. These operations are sometimes subsidized by LEAs. Food services expenditures are
reported under food services, even if they are run as an enterprise. [E3B11, E3B12, E3B13,
E3B14, E3B2, E3B16, and subtotal E3B1. NOTE: E3B1 does not include E3B2.]
equipment: An object subcategory (730) within facilities acquisition and construction services
(4000). It includes the initial purchase of property items such as books for a newly constructed
school or addition. Replacement equipment is labeled property and is reported by function. [E63]
expenditures: All amounts of money paid out by a school system, net of recoveries and other
correcting transactions, other than for retirement of debt, purchase of securities, extension of
loans, and agency transactions. Expenditures include only external transactions of a school
system and exclude noncash transactions such as the provision of perquisites or other in-kind
payments.
facilities acquisition and construction services: An expenditure function (4000) that includes
the acquisition of land and buildings; building construction, remodeling, and additions; the initial
installation or extension of service systems and other built-in equipment; and site improvement.
[E61, E62, E63, and subtotal STE6.]
federal revenues: Include direct grants-in-aid to schools or agencies, funds distributed through a
state or intermediate agency, and revenues in lieu of taxes to compensate a school district for
nontaxable federal institutions within a district’s boundary. [R4A, R4B, R4C, R4D, and subtotal
STR4.]
food services: A subfunction (3100) of noninstructional services (3000). Food services are
activities that provide food to students and staff in a school or LEA. These services include
preparing and serving regular and incidental meals or snacks in connection with school activities
as well as delivery of food to schools. [E3A11, E3A12, E3A13, E3A14, E3A2, E3A16, and
subtotal E3A1. NOTE: E3A1 does not include E3A2.]
function: A category of expenditure defining the activity supported by the service or commodity
bought.
general administration: One of nine subfunctions (2300) within the expenditure function
support services (2000). It includes expenditures for the board of education and administration of
LEAs. [E214, E224, E234, E244, E254, E264, and subtotal STE24. NOTE: STE24 does not
include E254.]

B-3

Appendix B—Glossary

instruction: Current expenditures for activities directly associated with the interaction between
teachers and students, including teacher salaries and benefits, supplies (such as textbooks), and
purchased instructional services. [E11, E12, E13, E14, E15, E16, E17, E18, and subtotal STE1.
Variables E15 and E17 are not included in STE1.]
instructional staff support services: One of nine subfunctions (2200) within the expenditure
function support services (2000). It includes instructional staff training, educational media
(library and audiovisual), and other instructional staff support services. [E213, E223, E233,
E243, E253, E263, and subtotal STE23. NOTE: STE23 does not include E253.]
intermediate sources of revenue: Education agencies with fundraising capabilities that operate
between the state and local government levels. One example is New York’s Board of
Cooperative Educational Services (BOCES). Intermediate revenues are included in local revenue
totals. [R2]
local education agency (LEA): The government agency at the local level whose primary
responsibility is to operate public schools or to contract for public school services.
local revenues: Include revenues from such sources as local property and nonproperty taxes,
investments, and student activities such as textbook sales, transportation and tuition fees, and
food service revenues. [R1A, R1B, R1C, R1D, R1E, R1F, R1G, R1H, R1I, R1J, R1K, R1L,
R1M, R1N, and subtotal STR1. R1F and R1H are not included in STR1.]
NPEFS: National Public Education Financial Survey, a component of the Common Core of Data
(CCD).
long-term debt: Debt payable more than 1 year after the date of issue.
object: A category of expenditure defining the service or commodity bought.
operations and maintenance: One of nine subfunctions (2600) within the expenditure function
support services (2000). It includes expenditures for the supervision of operations and
maintenance, the operation of buildings, the care and upkeep of grounds and equipment, vehicle
operations (other than student transportation) and maintenance, and security. [E216, E226, E236,
E246, E256, E266, and subtotal STE26. NOTE: STE26 does not include E256.]
other support services: Combines three of nine subfunctions (2500, 2800, and 2900). It
includes expenditures for business support services (activities concerned with the fiscal operation
of the LEA), central support services (activities, other than general administration, which support
each of the other instructional and support services programs, including planning, research,
development, evaluation, information, and data processing services), and other support services
expenditures not reported elsewhere. [E218, E228, E238, E248, E258, E268, and subtotal
STE28. NOTE: STE28 does not include E258.]
property: One of six expenditure objects (700). Property includes expenditures for initial,

B-4

Appendix B—Glossary
additional, and replacement furniture and fixtures such as desks, file cabinets, computers,
copying machines, printing equipment, and other equipment. Property expenditures are not
included in current expenditure subtotals. [E17, E252, E253, E254, E255, E256, E257, E258,
E3A2, E3B2, E62, E63, E82, E91, and subtotal TE10. Property variables are excluded from all
totals and subtotals in the file except for variables TE25, TE10, and TE11. Support services
subtotal TE25 is the sum of E252, E253, E254, E255, E256, E257, and E258.]
purchased services: One of six expenditure objects. It is for professional and technical services
and the renting of equipment. [E13, E232, E233, E234, E235, E236, E237, E238, E3A13, and
E3B13. TE23 is the sum of E232, E233, E234, E235, E236, E237, and E238.]
replacement equipment expenditures: Expenditures for equipment for schools that are not
new or recently renovated. Equipment is generally defined as items that last more than 1 year,
are repaired rather than replaced, and have a cost over a level set by the state or local education
agencies.
revenues: Additions to assets that do not incur an obligation that must be met at some future
date, do not represent exchanges of fixed assets, and are available for expenditure by the local
education agencies in the state. Revenues include funds from local, intermediate, state, and
federal sources.
salaries: One of six expenditure objects (100). It includes the gross salaries of permanent and
temporary staff on the payroll of LEAs, including those substituting for permanent employees.
Salaries for full- and part-time staff are included along with overtime and salaries for staff on
sabbatical leave. Also included are supplemental amounts for additional duties such as coaching
or supervising extracurricular activities, bus supervision, and summer school teaching. [E11,
E212, E213, E214, E215, E216, E217, E218, E3A11, and E3B11. Support services subtotal
TE21 is the sum of E212, E213, E214, E215, E216, E217, and E218.]
school administration: One of nine subfunctions (2400) within the expenditure function support
services (2000). It includes expenditures for the office of the principal, full-time department
chairpersons, and graduation expenses. [E215, E225, E235, E245, E255, E265, and subtotal
STE25. STE25 does not include E255.]
state revenues: Include both direct funds from state governments and funds in lieu of taxation.
Revenues in lieu of taxes are paid to compensate a school district for nontaxable state institutions
or facilities within the district’s boundary. [R3]
student membership: Annual headcount of students enrolled in school on October 1 or the
school day closest to that date. In any given year, some small schools will not have any students.
student support services: One of nine subfunctions (2100) within the expenditure function
support services (2000). It includes attendance and social work, guidance, health, psychological
services, speech pathology, audiology, and other student support services. [E212, E222, E232,
E242, E252, E262, and subtotal STE22. NOTE: STE22 does not include E252.]
student transportation: One of nine subfunctions (2700) within the expenditure function

B-5

Appendix B—Glossary
support services (2000). It includes expenses for the supervision, vehicle operation, monitoring,
and vehicle servicing and maintenance associated with student transportation services. [E217,
E227, E237, E247, E257, E267, and subtotal STE27. NOTE: STE27 does not include E257.]
supplies: One of six expenditure objects (line item 600). Supplies are items that are consumed,
wear out, or deteriorate through use, or items that lose their identity through fabrication or
incorporation into different or more complex units or substances. These include expenditures for
general supplies; paper and other materials required for printing and copying; and books,
periodicals, and reference materials. [E16, E242, E243, E244, E245, E246, E247, E248,
E3A14, and E3B14. Support services subtotal TE24 is the sum of E242, E243, E244, E245,
E246, E247, and E248.]
support services: An expenditure function (2000) divided into nine subfunctions: student
support services (2100), instructional staff support (2200), general administration (2300), school
administration (2400), operations and maintenance (2600), student transportation (2700), and
other support services (2500, 2800, 2900). [Support services subtotal STE2T is the sum of
subtotals STE22, STE23, STE24, STE25, STE26, STE27, and STE28. STE2T is also the sum
of subtotals TE21, TE22, TE23, TE24 and TE26.]
teacher salaries - other programs: Salaries for teachers in programs other than regular
education, special education or vocational education. Include salaries in alternative education
programs. [E11D]
teacher salaries - regular education: Salaries for teachers in regular education programs,
grades: Prekindergarten, Kindergarten, Ungraded and Grades 1 through 12. Missing data are
included in the amount reported for Instruction Salaries. Include salaries in alternative education
programs. [E11A]
teacher salaries - special education: Salaries for teachers in special education programs,
relating to intellectual disability, orthopedic impairment, emotional disturbance, developmental
delay, specific learning disabilities, multiple disabilities, hearing impairment, other health
impairments, visual impairments including blindness, autism, deaf-blindness, traumatic brain
injury, and speech or language impairments. Include salaries in alternative education programs.
[E11B]
teacher salaries - vocational education: Salaries for teachers in vocational and technical
programs. Include salaries in alternative education programs. [E11C]
textbook expenditures: Expenditures for textbooks used in instructing students. Missing data
are included in the amount reported Instruction Supplies. [E2]
total expenditures: The sum of current expenditures, nonelementary/secondary expenditures,
capital outlay, and interest payments on debts. [TE11]
total revenues: The sum of revenue contributions emerging from local, state, and federal
sources. Revenue received from bond sales or the sale of property or equipment is not included.
[TR]

B-6

Appendix C—State Abbreviations and American National Standards Institute (ANSI)State
Codes

C-1

Appendix C—State Abbreviations and American National Standards Institute
(ANSI) State Codes
Table C-1. State abbreviations and American National Standards Institute (ANSI) state codes, by state or
jurisdiction: Fiscal year 2016
State or
jurisdiction
Alabama
Alaska
Arizona
Arkansas
California

State
abbreviation1
AL
AK
AZ
AR
CA

ANSI
state code2
01
02
04
05
06

Colorado
Connecticut
Delaware
District of Columbia
Florida

CO
CT
DE
DC
FL

08
09
10
11
12

Georgia
Hawaii
Idaho
Illinois
Indiana

GA
HI
ID
IL
IN

Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi

State or
jurisdiction
New Jersey
New Mexico
New York
North Carolina
North Dakota

State
abbreviation1
NJ
NM
NY
NC
ND

ANSI
state code2
34
35
36
37
38

Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island

OH
OK
OR
PA
RI

39
40
41
42
44

13
15
16
17
18

South Carolina
South Dakota
Tennessee
Texas
Utah

SC
SD
TN
TX
UT

45
46
47
48
49

IA
KS
KY
LA
ME

19
20
21
22
23

Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming

VT
VA
WA
WV
WI
WY

50
51
53
54
55
56

MD
MA
MI
MN
MS

24
25
26
27
28

American Samoa

Guam

Commonwealth of the
Missouri
MO
29
Northern Mariana Islands
MP
69
Montana
MT
30
Nebraska
NE
31
Puerto Rico
PR
72
Nevada
NV
32
New Hampshire
NH
33
U.S. Virgin Islands
VI
78
1
U.S. Postal Service state abbreviation codes.
2
American National Standards Institute state codes (01–78).
SOURCE: U.S. Census Bureau, Geography Division, Geographic Standards, Criteria, Research, and Quality
Branch. (2017) “American National Standards Institute (ANSI) Codes for States, the District of Columbia, Puerto
Rico, and the Insular Areas of the United States” (INCITS 38:2009).

C-2

Appendix D—Imputations and Edits List

D-1

Appendix D - Imputations and Edits List
The following is a state-by-state list of the imputations and edits in the fiscal year 2016 provisional
Version 1a NPEFS data file. Data elements are denoted by the variable names in the data file. For more
information, see section II.B. “Imputations” in the User’s Guide and Appendix A—Record Layout and
Description of Data Elements in the documentation.
ALASKA
R1D contains R1C using TR
ARIZONA
E4B1 distribute by destination E217, E227, E237, E247, E267
E4E1 distribute by destination E11, E12, E13, E16, E18, E212, E213, E214, E215, E216, E217, E218,
E222, E223, E224, E225, E226, E227, E228, E232, E233, E234, E235, E236, E237, E238, E242,
E243, E244, E245, E246, E247, E248, E262, E263, E264, E265, E266, E267, E268
TE25 totals E252, E253, E254, E255, E256, E257, E258 using TE11
ARKANSAS
E4C1 distribute by salary E12, E222, E223, E224, E225, E226, E227, E228, E3A12 using E11, E212,
E213, E214, E215, E216, E217, E218, E3A11
E4E1 distribute by destination E11, E12, E13, E16, E18, E212, E213, E214, E215, E216, E217, E218,
E222, E223, E224, E225, E226, E227, E228, E232, E233, E234, E235, E236, E237, E238, E242,
E243, E244, E245, E246, E247, E248, E262, E263, E264, E265, E266, E267, E268
CALIFORNIA
E4E1 distribute by destination E11, E12, E13, E16, E18, E212, E213, E214, E215, E216, E217, E218,
E222, E223, E224, E225, E226, E227, E228, E232, E233, E234, E235, E236, E237, E238, E242,
E243, E244, E245, E246, E247, E248, E262, E263, E264, E265, E266, E267, E268
E4E2 distribute by destination E17, E252, E253, E254, E255, E256, E257, E258, E3A2
CONNECTICUT
E4C1 distribute by salary E12, E222, E223, E224, E225, E226, E227, E228, E3A12 using E11, E212,
E213, E214, E215, E216, E217, E218, E3A11
E4E1 distribute by destination E11, E12, E13, E16, E18, E212, E213, E214, E215, E216, E217, E218,
E222, E223, E224, E225, E226, E227, E228, E232, E233, E234, E235, E236, E237, E238, E242,
E243, E244, E245, E246, E247, E248, E262, E263, E264, E265, E266, E267, E268
E4E2 distribute by destination E17, E252, E253, E254, E255, E256, E257, E258, E3A2
E62 contains E61, E63 using TE11
E81 impute based on (TE11-E81)
E82 impute based on (TE11-E82)
R5 impute/import TR
FLORIDA
E4E1 distribute by destination E11, E12, E13, E16, E18, E212, E213, E214, E215, E216, E217, E218,
E222, E223, E224, E225, E226, E227, E228, E232, E233, E234, E235, E236, E237, E238, E242,
E243, E244, E245, E246, E247, E248, E262, E263, E264, E265, E266, E267, E268

GEORGIA
E4E1 distribute by destination E11, E12, E13, E16, E18, E212, E213, E214, E215, E216, E217, E218,
E222, E223, E224, E225, E226, E227, E228, E232, E233, E234, E235, E236, E237, E238, E242,
E243, E244, E245, E246, E247, E248, E262, E263, E264, E265, E266, E267, E268

D-2

Appendix D - Imputations and Edits List
IDAHO
E4C1 distribute by salary E12, E222, E223, E224, E225, E226, E227, E228, E3A12 using E11, E212,
E213, E214, E215, E216, E217, E218, E3A11
E4E1 distribute by destination E11, E12, E13, E16, E18
R1E contains R1N using TR
ILLINOIS
E4C1 distribute by salary E12, E222, E223, E224, E225, E226, E227, E228 using E11, E212, E213,
E214, E215, E216, E217, E218
E4E1 distribute by destination E11, E12, E13, E16, E18, E212, E213, E214, E215, E216, E217, E218,
E222, E223, E224, E225, E226, E227, E228, E232, E233, E234, E235, E236, E237, E238, E242,
E243, E244, E245, E246, E247, E248, E262, E263, E264, E265, E266, E267, E268
E62 contains E61 using TE11
INDIANA

E4C1 distribute by salary E12, E222, E223, E224, E225, E226, E227, E228 using E11, E212,
E213, E214, E215, E216, E217, E218
E4E1 distribute by destination E11, E12, E13, E16, E18, E212, E213, E214, E215, E216, E217,
E218, E222, E223, E224, E225, E226, E227, E228, E232, E233, E234, E235, E236, E237,
E238, E242, E243, E244, E245, E246, E247, E248, E262, E263, E264, E265, E266, E267,
E268
LOUISIANA
E4E1 distribute by destination E11, E12, E13, E16, E18, E212, E213, E214, E215, E216, E217, E218,
E222, E223, E224, E225, E226, E227, E228, E232, E233, E234, E235, E236, E237, E238, E242,
E243, E244, E245, E246, E247, E248, E262, E263, E264, E265, E266, E267, E268
MARYLAND
E4C1 distribute by salary E12, E222, E223, E225, E228 using E11, E212, E213, E215, E218
E4E1 distribute by destination E11, E12, E13, E16, E18, E212, E213, E214, E215, E216, E217, E218,
E222, E223, E224, E225, E226, E227, E228, E232, E233, E234, E235, E236, E237, E238, E242,
E243, E244, E245, E246, E247, E248, E262, E263, E264, E265, E266, E267, E268
MINNESOTA
E4E1 distribute by destination E11, E12, E13, E16, E18, E212, E213, E214, E215, E216, E217, E218,
E222, E223, E224, E225, E226, E227, E228, E232, E233, E234, E235, E236, E237, E238, E242,
E243, E244, E245, E246, E247, E248, E262, E263, E264, E265, E266, E267, E268
E62 contains E61 using TE11

MISSISSIPPI
E62 contains E63 using TE11
MISSOURI
E13 contains E18 using TE11
E61 contains E63 using TE11
NEBRASKA
E62 contains E61 using TE11

D-3

Appendix D - Imputations and Edits List
NEW HAMPSHIRE
E62 contains E63 using TE11
NEW JERSEY
R4A contains R4D using TR
NEW YORK
E4E1 distribute by destination E11, E12, E13, E16, E18, E212, E213, E214, E215, E216, E217, E218,
E222, E223, E224, E225, E226, E227, E228, E232, E233, E234, E235, E236, E237, E238, E242,
E243, E244, E245, E246, E247, E248, E262, E263, E264, E265, E266, E267, E268
SOUTH DAKOTA
E62 contains E61 using TE11
VIRGINIA

E62 contains E63 using TE11
R1D contains R1C using TR
WASHINGTON
E15 contains E14 using TE11

WISCONSIN
E4E1 distribute by destination E11, E12, E13, E16, E18, E212, E213, E214, E215, E216, E217, E218,
E222, E223, E224, E225, E226, E227, E228, E232, E233, E234, E235, E236, E237, E238, E242,
E243, E244, E245, E246, E247, E248, E262, E263, E264, E265, E266, E267, E268
DISTRICT OF COLUMBIA
E61 contains E63 using TE11

D-4

Appendix E—Fiscal Data Plan Questions

E-1

Appendix E—Fiscal Data Plan Questions
National Public Education Financial Survey (NPEFS)
Fiscal Year 2016 Fiscal Data Plan
Direct Program Support / State Payments on Behalf of the Local Education Agency (LEA)
Note: Both NPEFS and the School District Finance (F-33) survey use your responses to questions 1-4
below to analyze and process the Direct Program Support/State Payments on Behalf of the LEA sections
of the surveys. It is critical that these questions be completed as accurately as possible so that state
expenditures on behalf of LEAs are reflected correctly on NPEFS and F-33.
In some instances, the amounts requested in question 4 are missing in the fiscal data plan, yet are included
within the Direct Program Support section of NPEFS. If applicable to your state, the amounts reported in
question 4 below should match the amounts reported within the Direct Program Support section of
NPEFS unless the Direct Program Support amounts have been functionalized within the survey. If the
amounts have been functionalized, then Direct Program Support payments will still need to be broken out
and reported separately under question 4.

1. In your state, do LEAs receive funds from the state classified as Direct Program
Support (NPEFS)/State Payments on Behalf of the LEA (F-33)?
 Yes
 No (Please go to question 5.)

Are these amounts reported in NPEFS?
 Yes
 No

(Please go to question 3.)

2a. If yes, where are these amounts reported in NPEFS? (Check all that apply.)
 Revenues
 Expenditures
3. How are these amounts reported in F-33?
 Amounts are reported in F-33 at the school district level
 Amounts are reported in F-33 as state totals
 Amounts are reported only in the fiscal data plan, not F-33

E-2

Appendix E—Fiscal Data Plan Questions
 Amounts are not reported in F-33 or in the fiscal data plan

4. Please provide the TOTAL Direct Program Support/State Payments on Behalf of the
LEA amounts in your state (include all amounts, even those reported under their
appropriate functions).
4a. Textbooks for Public School Students
1. Non-Property
$ ___________
2. Property Only

$ ___________

4b. Transportation for Public School Students
1. Non-Property
$ ___________
2. Property Only

$ ___________

4c. Employee Benefits for Public School Employees
1. Non-Property
$ ___________
2. Property Only

$ ___________

4d. If you are reporting Direct Program Support/State Payments on Behalf of the
LEA expenditures for Employee Benefits, please indicate the general categories
of employee benefits these expenditures support: (Check all that apply.)
 Retirement
 Health Insurance
 Other (Please specify.) _______________________________________

4e. Direct Program Support for Private School Students
1. Non-Property
$ ___________
2. Property Only

$ ___________

4f. Other Direct Program Support for Public School Students
1. Non-Property
$ ___________
If applicable, please specify program name(s) ______________
2. Property Only

$ ___________

E-3

Appendix E—Fiscal Data Plan Questions
If applicable, please specify program name(s) ______________
Potential Exhibit Items
Note: In an effort to ensure consistent and accurate data products, NPEFS would like to know
the ability to collect at the state level some of the data you provide to the School District Finance
(F-33) Survey. We will use your responses to questions 5 - 6 below in determining the future
addition of these items to the NPEFS survey.
5. Please indicate your state’s ability to report the following data: (Check all that apply.)
 Utilities and Energy Services (objects 410, 620, function 2600)
 Technology-related supplies and purchased services (objects 351, 352, 432,
443, 530, 650 – ALL functions)
 Technology-related equipment (objects 734, 735 – ALL functions)
 Unable to report any of the above

Pension Data
6. Please indicate your ability to report the following data: (Check all that apply.)
 Actuarially Determined Annual Required Contributions
 Accrued Annual Requirement Contribution Liability
 Actuarial Value of Pension Plan Assets
 Unable to report any of the above

Prekindergarten (PK) Data
7. Please indicate below if finance data (local, state, and federal sources) for PK students
are included in NPEFS and F-33 data for fiscal year 2016: (Check all that apply.)
 Included in FY 2016 NPEFS
 Included in FY 2016 F-33
 Not included in NPEFS or F-33

E-4

Appendix E—Fiscal Data Plan Questions

Finance Data for School Districts with Charter Schools
8. Please indicate below if your state reports finance data for any of the following types of
school districts: (Check all that apply.)
 School districts where all associated schools are charter schools
 School districts where all associated schools are noncharter schools (Please go
to question 9.)
 School districts where some associated schools are charter schools and some
are noncharter schools
 Other (Please explain.)
__________________________________________________________________
_____________________________________________________________.
8a. Please indicate below if finance data for charter schools is included in NPEFS
and F-33 data for fiscal year 2016: (Check all that apply.)
 Included in FY 2016 NPEFS
 Included in FY 2016 F-33
 Not included in NPEFS or F-33 (Please go to question 9.)
8b. Are expenditures for charter schools included within your reporting of NPEFS
Current Expenditures for fiscal years 2016? (Check all that apply.)
 Yes, included in FY 2016 NPEFS data reported includes all revenues and
expenditures from both government and private sources.
 No, not included (Please Explain)
______________________________________________________________________________
______________________________________________________________________________

8c. Please indicate below whether the finance data you receive and report for
charter schools contains data on all revenues and expenditures for charter schools,
or only revenue and expenditures from government sources.
 Data reported includes all revenues and expenditures from both government
and private sources.

E-5

Appendix E—Fiscal Data Plan Questions
 Data reported includes revenues and expenditures from private sources but not
from government sources.
 Data reported includes revenues and expenditures only from government
services.

NPEFS Average Daily Attendance (ADA)
9. When calculating ADA on the NPEFS survey, do you include summer school
attendance?
 Yes
 No (Please go to question 10.)
9a. If yes, what weight or adjustment do you use on summer school attendance when
adding it into the state ADA?__________________________________________
________________________________________________________________.

Note: If your state calculates ADA based on state statutes defining ADA, NCES requests that you submit
the statutory citation documenting how ADA is defined in your state.
10. Is the ADA your state reported on NPEFS calculated based on state statute definition?

 Yes
 No, ADA is calculated based on NCES definition. (Please go to question 11.)
10a. If yes, are you submitting your state statutory citation (documenting how ADA is
defined) with your NPEFS submission?
 Yes
 No
11. Is the ADA your state reported on NPEFS calculated using a multiplier to convert
Average Daily Membership (ADM) to ADA?
 Yes, please provide multiplier used. _____________________________
 No

E-6

Appendix E—Fiscal Data Plan Questions
School-Level Finance Data
12. Does your state currently maintain school-level finance data?
 Yes, for all public schools in the state (including charter schools).
 Yes, for all public schools in the state except charter schools.
 Yes, however the state only has the data for some schools.
 No, state does not maintain school-level finance data. (Please go to question 13.)
12a. If you make school-level financial data available on your website, please
provide the URL: _______________________________
12b. If your state currently tracks expenditures at the school-level, please indicate
the types of expenditures collected. (Check all that apply.)
 Personnel expenditures
 Nonpersonnel expenditures
12c. If your state currently tracks personnel expenditures at the school-level, please
indicate the types of expenditures collected. (Check all that apply.)
 Expenditures for instructional staff
 Expenditures for instructional aides
 Expenditures for teacher salaries
 Expenditures for support staff
 Expenditures for other school-level personnel

12d. If your state currently tracks nonpersonnel expenditures at the school-level,
please indicate the types of expenditures collected. (Check all that apply.)
 Technology-related supplies and purchased services
 Nontechnology-related supplies and purchased services
 Technology-related equipment
 Technology software
 Textbooks and periodicals

E-7

Appendix E—Fiscal Data Plan Questions
 Instructional staff support
 Improvement of instruction, such as professional development
 Library and media services
12e. If your state currently tracks personnel or nonpersonnel expenditures at the
school-level, has your state’s uniform chart of accounts been adjusted to include
school-level codes?
 Yes
 No
Virtual Schools
Note: For the purposes of this question, a “virtual school” is a public elementary-secondary
(PK-12) school that only offers instruction in which students and teachers are separated by time
and/or location, and interaction occurs via computers and/or telecommunications technologies. A
virtual school generally does not have a physical facility that allows students to attend classes on
site.
13. Does your state have virtual schools?
 Yes (Please go to question 13a.)
 No
13a. If yes, are finance data for these virtual schools included in your state’s NPEFS
and F-33 data submissions?
 Included in FY 2016 NPEFS
 Included in FY 2016 F-33
 Not included in FY 2016 NPEFS or F-33
13b. What type of district are the finance data for expenditures of virtual schools
reported as
 Regular school district
 Separate education agency
Revenues from Private Sources
Note: Revenues from private sources include contributions and donations made by private organizations.
These organizations include but are not limited to, educational foundations, PTA/PTO organizations
campus booster clubs, and private individuals.

E-8

Appendix E—Fiscal Data Plan Questions
14. Does your state report revenues from private sources?
 Yes (Please go to question 14a.)
 No
14a. If your state currently tracks revenues from private sources, please indicate
where these data are reported on NPEFS. (Check all that apply.)
 Transportation fees from Individuals (R1G)
 Other Revenue from Local Sources (R1L)
 Other Sources of Revenues (R5)
14b. Please indicate which donors are excluded from your revenue reporting:
 Private Foundations
 Non-profit Organizations
 PTA/PTO Organizations
 Campus Booster Clubs
 Private Individuals

E-9

Appendix F—Fiscal Data Plan Responses

F-1

Appendix F - Fiscal Data Plan Responses
Exhibit F-1. Fiscal Data Plan respones to questions 1 through 3, by state or jurisdiction: Fiscal year 2016
Q.2.a
Q.1
Q.2

Q.3

State or jurisdiction

In your state, do
local education
agencies receive
funds from the
state classified as
Direct Program
Support
(NPEFS)/State
Payments on
Behalf of the LEA
(F-33)?

Are these
amounts reported
in NPEFS?
Revenues

Expenditures

How are these amounts reported in
F-33?

Alabama

†

Alaska

Yes

Amounts are reported in F-33 at the
school district level

Arizona

Yes

†

Yes

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

Arkansas

Yes

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

California

Yes

Amounts are reported in F-33 at the
school district level

Colorado

†

Connecticut

Yes

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

Delaware

Yes

†

Yes

Amounts are reported in F-33 as
state totals

District Of Columbia

†

Florida

Yes

†

Yes

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

Georgia

Yes

Amounts are reported in F-33 at the
school district level

Hawaii

†

Idaho

Yes

Amounts are reported in F-33 at the
school district level

Illinois

Yes

†

Yes

Amounts are reported in F-33 at the
school district level

Indiana

Yes

†

Yes

Amounts are reported in F-33 as
state totals

Iowa

†

Kansas

Yes

Amounts are reported in F-33 at the
school district level

Kentucky

Yes

Amounts are reported in F-33 at the
school district level

Louisiana

Yes

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

If yes, where are these amonts
reported in NPEFS?

See notes at end of table.

F-2

Appendix F - Fiscal Data Plan Responses
Exhibit F-1. Fiscal Data Plan respones to questions 1 through 3, by state or jurisdiction: Fiscal year 2016 - Continued
Q.1

Q.2.a

Q.2

Q.3

State or jurisdiction

In your state, do
local education
agencies receive
funds from the
state classified as
Direct Program
Support
(NPEFS)/State
Payments on
Behalf of the LEA
(F-33)?

Are these
amounts reported
in NPEFS?
Revenues

Expenditures

Maine

Yes

Amounts are reported in F-33 at the
school district level

Maryland

Yes

Amounts are reported in F-33 as
state totals

Massachusetts

Yes

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

Michigan

†

Minnesota

Yes

†

Yes

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

Mississippi

Yes

†

Yes

Amounts are reported in F-33 at the
school district level

Missouri

†

Montana

†

Nebraska

†

Nevada

†

New Hampshire

†

New Jersey

Yes

Amounts are reported in F-33 at the
school district level

New Mexico

†

New York

Yes

Amounts are reported in F-33 at the
school district level

North Carolina

†

Amounts are reported in F-33 at the
school district level

North Dakota

†

Ohio

†

Oklahoma

Yes

Amounts are reported in F-33 as
state totals

†

Oregon

If yes, where are these amonts
reported in NPEFS?

See notes at end of table.

F-3

How are these amounts reported in
F-33?

†

Appendix F - Fiscal Data Plan Responses
Exhibit F-1. Fiscal Data Plan respones to questions 1 through 3, by state or jurisdiction: Fiscal year 2016 - Continued
Q.1

Q.2.a

Q.2

Q.3

In your state, do
local education
agencies receive
funds from the
state classified as
Direct Program
Support
(NPEFS)/State
Payments on
Behalf of the LEA
(F-33)?

Are these
amounts reported
in NPEFS?
Revenues

Expenditures

Yes

†

Yes

Amounts are reported in F-33 at the
school district level

Yes

Amounts are reported in F-33 as
state totals

Yes

Amounts are reported in F-33 at the
school district level

†

Yes

†

Amounts are reported in F-33 at the
school district level

†

Yes

Amounts are reported in F-33 at the
school district level

†

Yes

Amounts are reported in F-33 at the
school district level

Yes

†

Yes

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

†

American Samoa

†

Guam

†

Commonwealth of the
Northern Mariana Islands

†

Puerto Rico

Yes

†

Yes

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

Virgin Islands

Yes

†

Yes

Amounts are reported in F-33 at the
school district level

State or jurisdiction
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming

If yes, where are these amonts
reported in NPEFS?
How are these amounts reported in
F-33?
Amounts are reported only in the
fiscal data plan, not F-33

Other jurisdictions

— Not available.
† Not applicable.
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public Education
Financial Survey (NPEFS)," fiscal year 2016, provisional Version 1a.

F-4

Appendix F - Fiscal Data Plan Responses
Exhibit F-2. Fiscal Data Plan responses to questions 4.a.1 through 4.c, by state or jurisdiction: Fiscal Year 2016
Please provide the TOTAL Direct Program Support/State Payments on Behalf of the LEA amounts in your state
(include all amounts, even those reported under their appropriate functions).
Q.4.a.1

Q.4.a.2

Q.4.b.1

Q.4.c

Q.4.b.2

Textbooks for
Public School
Students
(Non-Property)

Textbooks for
Public School
Students
(Property only)

Transportation for
Public School
Students
(Non-Property)

Transportation for Employee Benefits for Public School
Public School
Employees
Students
(Property only)
Non - Property Property

†

Alaska

$ 141,081,996

Arizona

$ 1,115,726

Arkansas

$ 80,521,860

California

$ 1,782,431,000

Colorado

†

Connecticut

$ 1,090,749,865

Delaware

†

District Of Columbia

†

Florida

Georgia

$ 36,285,395

Hawaii

†

Idaho

$ 773,299

Illinois

$ 4,712,932,849

Indiana

$ 983,825,054

Iowa

†

Kansas

$ 257,620,685

Kentucky

$ 1,151,363,204

Louisiana

Maine

$ 144,677,836

Maryland

$ 729,285,758

Massachusetts

$ 1,252,917,000

Michigan

†

Minnesota

Mississippi

$ 50,129

$ 3,217,718

Missouri

†

Montana

†

Nebraska

†

Nevada

†

New Hampshire

†

New Jersey

$ 1,749,576,682

New Mexico

†

New York

$ 6,368,703,542

North Carolina

$ 7,560,546

$ 45,470,826

North Dakota

†

Ohio

†

Oklahoma

$ 30,932,663

Oregon

†

Pennsylvania

$ 2,185,919

$ 91,610,185

$ 72,168,694

State or jurisdiction
Alabama

Rhode Island

$0
South Carolina
$ 57,410,428
See notes at end of table.

F-5

Appendix F - Fiscal Data Plan Responses
Exhibit F-2. Fiscal Data Plan responses to questions 4.a.1 through 4.c, by state or jurisdiction: Fiscal Year 2016 - Continued
Please provide the TOTAL Direct Program Support/State Payments on Behalf of the LEA amounts in your state
(include all amounts, even those reported under their appropriate functions).
Q.4.a.1

Q.4.a.2

Q.4.b.1

Q.4.c

Q.4.b.2

Textbooks for
Public School
Students
(Non-Property)

Textbooks for
Public School
Students
(Property only)

Transportation for
Public School
Students
(Non-Property)

Transportation for Employee Benefits for Public School
Public School
Employees
Students
(Property only)
Non - Property Property

Tennessee

†

Texas

$ 286,318,550

$ 20,842,096

$ 1,609,265,848

Utah

†

Vermont

$ 88,679,377

Virginia

†

Washington

†

West Virginia

$ 603,467,312

Wisconsin
Wyoming

$0
†

Other jurisdictions
American Samoa

State or jurisdiction
South Dakota

†

Guam
Commonwealth of the
Northern Mariana Islands

†

Puerto Rico
Virgin Islands

$0
$ 1,214,893

$0
$0

F-6

Appendix F - Fiscal Data Plan Responses
Exhibit F-3. Fiscal Data Plan responses to questions 4.d through 4.e.2, by state or jurisdiction: Fiscal Year 2016

State or jurisdiction

Please provide the TOTAL Direct Program Support/State Payments on Behalf of the LEA amounts in your state
(include all amounts, even those reported under their appropriate functions).
Q.4.d
Q.4.e.1
Q.4.e.2
If you are reporting Direct Program Support expenditures for Employee
Direct Program Direct Program
Benefits, please indicate the general categories of benefits these
Support for
Support for
expenditures support:
Private School Private School
Students
Students
Retirement Health Insurance Other
(Non-Property) (Property)

Alabama

†

Alaska

Yes

†

Arizona

†

Arkansas

Yes

Workers Compensation

†

California

Yes

†

The state contributed a total of
$1,782,431,000 on behalf of the LEA
expenditures for retirement. However, some
LEAs did not report the on behalf expenditures
on their books. $1,459,192,213 state
payments on behalf of the LEA expenditures
$0
for retirement are reported in the F-33 at the
school district level. When we prepared the
data reporting for NPEFS, we added another
$323,238,787 for NPEFS reporting to reflect
the total amount ($1,782,431,000).

Colorado

†

Connecticut

Yes

†

$ 23,904,130

Delaware

†

District Of Columbia

†

Florida

†

Georgia

Yes

†

Hawaii

†

Idaho

†

Unemployment Insurance paid directly to the
Idaho Department of Labor for benefit of the
LEAs

Illinois

Yes

†

Indiana

Yes

†

Iowa

†

Kansas

Yes

†

Kentucky

Yes

Life Insurance, HRA

Louisiana

†

$ 20,533,548

Maine

Yes

†

Maryland

Yes

†

$ 5,750,584

Massachusetts

Yes

†

Michigan

†

Minnesota

†

Mississippi

Yes

†

$ 6,698,141

Missouri
See notes at end of table.

†

F-7

Appendix F - Fiscal Data Plan Responses
Exhibit F-3. Fiscal Data Plan responses to questions 4.d through 4.e.2, by state or jurisdiction: Fiscal Year 2016 - Continued

State or jurisdiction

Montana

†

Nebraska

†

Nevada

†

New Hampshire

†

New Jersey

Yes

†

New Mexico

†

New York

Yes

†

North Carolina

†

North Dakota

†

Ohio

†

Oklahoma

Yes

†

Oregon

†

Pennsylvania

†

$ 111,176,181

Rhode Island

Yes

†

South Carolina

†

South Dakota

†

Tennessee

†

Texas

Yes

Medicare

Utah

†

Vermont

Yes

†

Virginia

†

Washington

†

West Virginia

Yes

†

$ 1,387,887

Wisconsin

†

$ 228,925,543

Wyoming

†

American Samoa

†

Guam

†

Commonwealth of the
Northern Mariana Islands

†

Puerto Rico

†

$ 38,471,918

Other jurisdictions

Virgin Islands
$0
$0
†
†
†
— Not available.
† Not applicable.
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public Education
Financial Survey (NPEFS)," fiscal year 2016, provisional Version 1a.

F-8

Appendix F - Fiscal Data Plan Responses
Exhibit F-4. Fiscal Data Plan responses to questions 4.f.1 through 4.f.2, by state or jurisdiction: Fiscal Year 2016
Please provide the TOTAL Direct Program Support/State Payments on Behalf of the LEA amounts in your
state (include all amounts, even those reported under their appropriate functions).
Q.4.f.1

Q.4.f.1

Other Direct
Program Support
for Public School
Students
(Non-Property)

Program Name(s)

Q.4.f.2

Q.4.f.2.

Other Direct
Program Support
for Public School
Students
(Property)
Program Name(s)

State or jurisdiction
Alabama

†

Alaska

†

Arizona

$ 79,909,005

County Small Schools Program
AZ Dept Juvenile Corrections (ADJC)
County Juvenile Corrections
County Jails
County Detention Center (ADOC)
Residential Vouchers
ASDB (Az School for Deaf & Blind)
County Schools Office

†

Arkansas

$ 100,349,248

Program Names and amounts for each are
specified in the NPEFs comment section

†

California

$ 2,325,308,515

Some charter schools.

$ 27,606,898

Colorado

†

Connecticut

$ 556,026,565

Child Nutrition programs run by State Agencies
State Technical High School programs
State Department of Correction programs
Regional Education Service Center programs

$ 15,234,393

State Technical High
School programs,
Regional Education
Service Center
programs

Delaware

†

District Of Columbia

†

Florida

$ 851,114,571

FL School for Deaf & Blind, FL Virtual School,
McKay Scholarships and FL Tax Credit
Scholarships

†

Georgia

$ 39,519,815

†

Some charter
schools
†

Hawaii

†

Idaho

†

Illinois

$ 38,650,000

ROE Salaries, ROE School Services, Dept of
Corrections and Juvenile Justice, Title II Math &
Science Partnership Programs

†

Indiana

$ 14,994,067

School for the Blind and School for the Deaf

†

Iowa

†

Kansas

†

Kentucky

$ 114,665,214

Debt for School Facilities Construction
Commission, KISTA Capital Lease-Energy and
Technology

†

Louisiana

$ 49,341,493

LA School for Deaf and Visually Impaired, LA
Special Education Center, and Special School
District.

†

See notes at end of table.

F-9

Appendix F - Fiscal Data Plan Responses
Exhibit F-4. Fiscal Data Plan responses to questions 4.f.1 through 4.f.2, by state or jurisdiction: Fiscal Year 2016 - Continued
Please provide the TOTAL Direct Program Support/State Payments on Behalf of the LEA amounts in your
state (include all amounts, even those reported under their appropriate functions).
Q.4.f.1

State or jurisdiction
Maine

Q.4.f.1

Other Direct
Program Support
for Public School
Students
(Non-Property)

Program Name(s)

Q.4.f.2

Q.4.f.2.

Other Direct
Program Support
for Public School
Students
(Property)
Program Name(s)

†

Maryland

$ 10,285,467

- Seed School of Maryland - a state residential
boarding program for at risk students, covers
boarding, transportation costs
- non public textbook program - provides state
funding for non- religious textbooks and I.T.
materials.

†

Massachusetts

†

Michigan

†

$ 56,035,522

BIA Tribal Schools, Department of Corrections,
Faribault Academies, Perpich Center for Arts,
Enrollment Options

†

Minnesota

Mississippi

$ 15,330,959

Amounts are provided to the MS School of the Arts,
MS School of the Blind/Deaf, and MS School for
$ 347,957
Math and Science.

Amounts are
provided to the MS
School of the Arts,
MS School of the
Blind/Deaf, and MS
School for Math and
Science.

Missouri

†

Montana

†

Nebraska

†

Nevada

†

New Hampshire

†

New Jersey

$ 886,915,000

Debt service for state issued school construction
bonds. This is not included in F33.

†

New Mexico

†

New York

$ 1,776,598,107

District payments to charter schools.

North Carolina

†

†
†

†

North Dakota

†

Ohio

†

Oklahoma

$ 227,884,116

†

Oregon

†

†
Career Tech salaries, Commodities, and student
assessment on behalf of students
†

†

Pennsylvania

†

Rhode Island

†

$ 66,808,485

State Housing Aid

South Carolina

$ 41,875,876

Community Education - $2,323,959.76
Testing - $39,551,916

†

South Dakota

$ 10,167,337

Connecting Schools

$ 216,404

Connecting Schools

†

Tennessee
†
See notes at end of table.

F-10

State or jurisdiction

Texas

Q.4.f.1

Other Direct
Program Support
for Public School
Students
(Non-Property)

Q.4.f.2

Q.4.f.2.

Other Direct
Program Support
for Public School
Students
(Property)
Program Name(s)

Program Name(s)
Academic Innovation & Mentoring 2,250,000
Adult Charter School Pilot 1,000,000
Amachi 1,250,000
Assessment 52,173,016
Awards for Student Achievement & Education
16,000,000
Best Buddies 200,000
Campus/District Intervention & Turnaround
1,750,000
Communities in Schools 15,471,816
Contingency for HB 4 - High Quality Pre-K Grant
Program 59,000,000
Contingency for SB 935 - Reading Excellence
Team Pilot Program 1,539,136
Contingency for SB 972 - Training Acad. Tech.
Reading Comprehension 7,020,252
Early Childhood School Readiness 3,500,000
$ 1,438,012,835 Early College High School & T-STEM 3,000,000
$0
ESC Dyslexia 125,000
FitnessGram Program 1,000,000
FSP Texas Juvenile Justice Department 4,113,195
Incentive Aid 1,500,000
Instructional Materials 1,054,869,326
Juvenile Justice Alternative Education 6,250,000
Literacy Achievement Academies 9,334,709
Math Achievement Academies 14,334,709
Non-Educational Community Based Support
987,300
Project Share 9,000,000
Reading Diagnostic/TPRI/TEJAS Lee Assessment
400,000

See notes at end of table.

F-11

†

State or jurisdiction

Other Direct
Program Support
for Public School
Students
(Non-Property)

Program Name(s)
Reasoning Mind 2,000,000
Regional Day Schools Deaf 33,133,200
Regional Education Service Centers 12,500,000
School Lunch Matching 14,618,341
Specialty License Plates 237,567
Student Success Initiative 15,850,000
Students with Visual Impairments 5,655,268
Subsidy for Certification Examinations 500,000
Supplemental Funding for Pre-Kindergarten
$ 1,438,012,835 15,000,000
Teach For America 6,000,000
TEKS Review & Revision 300,000
Texas Advanced Placement Initiative 8,150,000
Texas Science Technology Engineering Math (TSTEM) 1,500,000
Virtual School Network 4,000,000
Windham School District 52,500,000

Texas(contd.)

Utah

Q.4.f.1

Q.4.f.2

Q.4.f.2.

Other Direct
Program Support
for Public School
Students
(Property)
Program Name(s)

†

Vermont

†

Virginia

†

Washington

†

West Virginia

$ 42,980,342

Corrections ($14,742,706), WV School for the Deaf
and Blind ($14,127,461), Tools for Schools
$ 138,737
($8,931,869), Virtual Schools ($785,943), and
Statewide Technology Support ($4,392,363).

WV School for the
Deaf and Blind $138,737

Wisconsin

$ 71,232,543

State Charter Schools

†

Wyoming

†

American Samoa

†

Guam
Commonwealth of the
Northern Mariana Islands
Puerto Rico

†

$ 108,732

Maintenance and
School Lunch

Other jurisdictions

Virgin Islands

†

— Not available.
† Not applicable.
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public
Education Financial Survey (NPEFS)," fiscal year 2016, provisional Version 1a.

F-12

Appendix F - Fiscal Data Plan Responses
Exhibit F-5. Fiscal Data Plan responses to questions 5 through 6, by state or jurisdiction: Fiscal Year 2016
Q.5
Q.6
Please indicate your state's ability to report the following
Please Indicate your state's ability to report the
potential table data items
following pension data items

State or jurisdiction
Alabama

Utilities and
Energy
Services
(objects 410,
620, function
2600)
Yes

Technology
related
supplies and
purchased
services
(objects 351,
352, 432, 443,
530, 650 –
ALL functions)
†

Technology
related
equipment
(objects 734,
735 –
ALL
Unable
functions)
to report
†
†

Actuarially
Determined
Annual
Required
Contributions
†

Accrued
Annual
Requirement
Contribution
Liability
†

Actuarial
Value of
Pension
Plan
Assets
†

Unable
to report
Yes

Alaska

†

Yes

†

Yes

Arizona

†

Yes

Arkansas

Yes

†

Yes

California

†

Yes

†

Yes

Colorado

†

Yes

Connecticut

†

Yes

†

Yes

Delaware

Yes

†

Yes

†

District Of Columbia

†

Yes

†

Yes

Florida

†

Yes

Georgia

Yes

†

Yes

†

Yes

†

Hawaii

Yes

†

Yes

†

Idaho

†

Yes

†

Yes

Illinois

†

Yes

†

Yes

Indiana

Yes

†

Yes

Iowa

†

Yes

Kansas

Yes

†

Yes

Kentucky

Yes

†

Yes

Louisiana

Yes

†

Yes

†

Yes

Maine

Yes

†

Yes

Maryland

†

Yes

Massachusetts

Yes

†

Yes

Michigan

Yes

†

Yes

Minnesota

†

Yes

†

Yes

Mississippi

Yes

†

Yes

Missouri

†

Yes

†

Yes

Montana

Yes

†

Yes

Nebraska

Yes

†

Yes

Nevada

Yes

†

Yes

New Hampshire

†

Yes

†

Yes

New Jersey

†

Yes

†

Yes

New Mexico

Yes

†

Yes

New York

†

Yes

†

Yes

North Carolina

Yes

†

Yes

†

Yes

†

Yes

North Dakota
†
See notes at end of table.

F-13

Appendix F - Fiscal Data Plan Responses
Exhibit F-5. Fiscal Data Plan responses to questions 5 through 6, by state or jurisdiction: Fiscal Year 2016 - Continued
Q.5
Q.6
Please indicate your state's ability to report the following
Please Indicate your state's ability to report the
potential table data items
following pension data items

State or jurisdiction
Ohio

Utilities and
Energy
Services
(objects 410,
620, function
2600)
Yes

Technology
related
supplies and
purchased
services
(objects 351,
352, 432, 443,
530, 650 –
ALL functions)
Yes

Technology
related
equipment
(objects 734,
735 –
ALL
Unable
functions)
to report
Yes
†

Actuarially
Determined
Annual
Required
Contributions
†

Accrued
Annual
Requirement
Contribution
Liability
†

Actuarial
Value of
Pension
Plan
Assets
†

Unable
to report
Yes

Oklahoma

Yes

†

Yes

†

Oregon

Yes

†

Yes

†

Yes

Pennsylvania

Yes

†

Yes

Rhode Island

Yes

†

Yes

South Carolina

Yes

†

Yes

South Dakota

Yes

†

Yes

†

Yes

Tennessee

Yes

†

Texas

Yes

†

Yes

†

Utah

†

Yes

†

Vermont

†

Yes

†

Virginia

Yes

†

Washington

†

Yes

†

Yes

West Virginia

Yes

†

Yes

†

Wisconsin

Yes

†

Yes

Wyoming

Yes

†

Yes

American Samoa

Yes

†

Yes

†

Guam
Commonwealth of the
Northern Mariana Islands
Puerto Rico

Yes

†

Yes

†

Yes

†

Yes

†

Yes

†

Yes

Other jurisdictions

Virgin Islands
Yes
†
Yes
†
Yes
†
†
†
— Not available.
† Not applicable.
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public Education
Financial Survey (NPEFS)," fiscal year 2016, provisional Version 1a.

F-14

Appendix F - Fiscal Data Plan Responses
Exhibit F-6. Fiscal Data Plan responses to questions 7 through 8, by state or jurisdiction: Fiscal Year 2016
Q.7
Q.8
Please indicate below if finance data
(local, state, and federal sources) for
PK students are included in NPEFS
and F-33 data for fiscal year 2016.

State or jurisdiction
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District Of Columbia
Florida
Georgia
Hawaii

Idaho

Included in
FY 2016
NPEFS
Yes
Yes
†
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes

Yes

Please indicate below if your state reports finance data for any of the
following types of school districts:

Some
associated
schools are
charter
All
All
Not
associated assoicated schools and
Included in included in schools are schools are some are
FY 2016 F- NPEFS or F- charter
noncharter noncharter
33
schools
33
schools
schools
Yes
†
†
Yes
†
Yes
†
†
Yes
Yes
†
Yes
†
Yes
Yes
Yes
†
Yes
Yes
Yes
Yes
†
Yes
Yes
Yes
Yes
†
†
†
Yes
Yes
†
Yes
Yes
Yes
Yes
†
†
†
Yes
Yes
†
Yes
Yes
Yes
Yes
†
†
Yes
Yes
Yes
†
Yes
Yes
Yes
Yes
†
†
†
Yes

Yes

†

Illinois

Yes

†

Yes

Indiana

Yes

†

Yes

If answer is other, please
provide an explanation
†
†
†
†
†
†
†
†
†
†
†
†
Idaho collects financial
information and an audit report
from each public school district
and each public charter school.
Only report the amount a
school district pays to the
charter school for those
students served from their
district.
†
All charter schools in Iowa must
be part of a public school
district. Most districts have no
charter schools. The virtual
schools in question 13 are also
part of a public school district.

Iowa

Yes

†

See notes at end of table.

F-15

†

Comment to Question 5 above.
We are submitting the best we
can for the F-33 for FY16, but
will need to change the level of
detail collected from districts in
FY17 to improve the data.
Comment to Question 6 above.
We are unable to report this
data since it is not current
GASB.

Appendix F - Fiscal Data Plan Responses
Exhibit F-6. Fiscal Data Plan responses to questions 7 through 8, by state or jurisdiction: Fiscal Year 2016 - Continued
Q.7
Q.8
Please indicate below if finance data
(local, state, and federal sources) for
PK students are included in NPEFS
and F-33 data for fiscal year 2016.

State or jurisdiction

Included in
FY 2016
NPEFS

Please indicate below if your state reports finance data for any of the
following types of school districts:

Kansas

Yes

†

Yes

Charter schools are authorized
under Kansas statute, and are
not typical charter schools in
terms of federal definition.
Charter schools are treated as
a regular public school
operated by the Local
Education Agency (LEA).
Kansas does not have Charter
Management Organizations.
Data is tied to the LEA.
Kansas does not collect
building level budget data.

Kentucky

Yes

†

Yes

†

†
The answers above assume
districts are equivalent to LEAs.
Type 2, Type 3B, and Type 5
Charter Schools are LEAs.

Louisiana

Yes

†

Yes

Maine

Yes

†

Yes

†

Maryland

Yes

†

Maryland State Law Does Not
Allow For Independent Charter
Schools. Lea's May Elect To
Have Charter Schools But We
Do Not Report Finance Data
For Charter Schools
Separately.

Massachusetts

Yes

†

Yes

†

"Charter Schools" in Michigan
are considered separate public
school entities and are called
"Public School Academies"
(PSAs). PSAs are required to
submit financial information to
the State just as traditional
public schools. Data for these
entities is included in the
NPEFS and F33.

Michigan

Yes

†

See notes at end of table.

F-16

†

Please indicate below if your state reports finance data for any of the
following types of school districts:

State or jurisdiction
Minnesota
Mississippi

Included in
FY 2016
NPEFS
Yes
Yes

Missouri

Yes

†

Montana
Nebraska
Nevada
New Hampshire

Yes
Yes
Yes
Yes

†
†
†
†

Yes
Yes
Yes
Yes

†
†
Yes
†

New Jersey

Yes

†

Yes

†

New Mexico

Yes

†

Yes

If answer is other, please
provide an explanation
†
†
All Charter Schools in Missouri
except one are LEA charter
schools.
†
†
†
†
NJ Charter Schools are
reported as independent
entities.
†

New York

†

Yes

†

The only data related to charter
schools that is included in the
NPEFS are the state aid school
districts receive from NYSED
related to charter schools and
the tuition that is paid to the
charter schools by the school
districts. The charter schools
do have these detailed records
but our system does not
capture this information.

North Carolina
North Dakota
Ohio
Oklahoma
Oregon

Yes
Yes
Yes
Yes
†

†
†
†
†
Yes

Yes
†
Yes
†
Yes

Yes
Yes
†
†
Yes

Yes
†
†
Yes
Yes

†
†
†
†
†
PA does not have any Charter
Schools or Non-Charter
Schools that are associated
with School Districts. All LEAs
are separate operating entities.

Pennsylvania

Yes

†

Rhode Island
South Carolina

Yes
Yes

†
†

Yes
Yes

South Dakota

Yes

†

See notes at end of table.

F-17

†
†
South Dakota does not have
charter schools.

Please indicate below if your state reports finance data for any of the
following types of school districts:

State or jurisdiction
Tennessee
Texas

Included in
FY 2016
NPEFS
Yes
Yes

Utah

Yes

†

Yes

†

In Utah each charter school is a
separate LEA and is reported in
our NPEFS and F33 reports.

Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Other jursidictions

Yes
Yes
Yes
Yes
Yes
Yes

†
†
†
†
†
†

†
†
Yes
†
†
†

Yes
Yes
Yes
Yes
†
†

†
Yes
†
†
Yes
Yes

†
†
†
†
†
†

American Samoa

Yes

†

Yes

†

Guam

Yes

†

†
Charter school are pass thru
funding. District only report the
pass thru

If answer is other, please
provide an explanation
†
†

Commonwealth of the
†
†
Yes
†
Yes
†
†
Northern Mariana Islands
Yes
†
†
†
Yes
†
†
Puerto Rico
Virgin Islands
†
†
Yes
†
Yes
†
†
— Not available.
† Not applicable.
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public Education
Financial Survey (NPEFS)," fiscal year 2016, provisional Version 1a.

F-18

Appendix F - Fiscal Data Plan Responses
Exhibit F-7. Fiscal Data Plan responses to questions 8.a through 8.b, by state or jurisdiction: Fiscal Year 2016
Q.8.a
Q.8.b
Please indicate below if finance data for charter Are expenditures for charter schools included within your
schools is included in NPEFS and F-33 data for reporting of NPEFS Current Expenditures for fiscal year 2016?

State or jurisdiction

Included in
FY 2016
NPEFS

Included in
FY 2016 F-33

Yes,
included in
FY 2016
Not included in NPEFS
NPEFS or
Current
F-33
Expenditures

Alabama

†

Alaska

Yes

†

Yes

†

Arizona

Yes

†

Yes

†

Arkansas

Yes

†

Yes

†

California

Yes

†

Yes

†

Colorado

Yes

†

Yes

†

Connecticut

Yes

†

Yes

†

Delaware

Yes

†

Yes

†

District Of Columbia

Yes

†

Yes

†

Florida

Yes

†

Yes

†

Yes

Georgia has some local charter schools within
the school districts that do not report the
expenditure by object level such as salaries,
etc. The payment made by the school district
to the local charter school for that activity is
reported in purchased services. Beginning in
FY 2017, the school districts are required to
disaggregate the expenditure data as
expended by the local charter school. The
majority of local charter schools did not report
the data correctly at the object code level for
FY 2016, but the functional categories are
materially correct for the local charter school
activity.

Georgia

Yes

†

If charter school data is not included, please
provide an explanation.

Hawaii

Yes

†

Yes

†

Idaho

Yes

†

Yes

Illinois

Yes

†

Yes

Indiana

Yes

†

Yes

†
Only report the amount a school district pays
to the charter school for those students served
from their district.
†

Iowa

Yes

†

Yes

†

Kansas

Yes

†

Yes

†

Kentucky

†

Louisiana

Yes

†

Yes

†

Maine

Yes

†

Yes

†

Maryland

Yes

†

Yes

†

Massachusetts

Yes

†

Yes

†

Michigan

Yes

†

Yes

†

Minnesota

Yes

†

Yes

†

Mississippi

Yes

†

Yes

†

Missouri

Yes

†

Yes

†

Montana
†
See notes at end of table.

F-19

Appendix F - Fiscal Data Plan Responses
Exhibit F-7. Fiscal Data Plan responses to questions 8.a through 8.b, by state or jurisdiction: Fiscal Year 2016 - Continued
Q.8.a
Q.8.b
Please indicate below if finance data for charter Are expenditures for charter schools included within your
schools is included in NPEFS and F-33 data for reporting of NPEFS Current Expenditures for fiscal year 2016?

State or jurisdiction

Included in
FY 2016
NPEFS

Included in
FY 2016 F-33

Yes,
included in
FY 2016
Not included in NPEFS
NPEFS or FCurrent
33
Expenditures

Nebraska

†

Nevada
New Hampshire

Yes
†

†
Yes

Yes
No

†
†

New Jersey

Yes

†

Yes

†

New Mexico

Yes

†

Yes

†

Only district payments to charter schools are
reported in Section 5 of the National Public
Education Survey. Revenue and expense
data are not collected from the charter
cchools. District payments to charter schools
do not necessarily equal total charter school
expenses.

New York

Yes

†

If charter school data is not included, please
provide an explanation.

North Carolina

Yes

†

Yes

†

North Dakota

†

Ohio

Yes

†

Yes

†

Oklahoma

Yes

†

Yes

†

Oregon

Yes

†

Yes

†

Pennsylvania

Yes

†

Yes

†

Rhode Island

Yes

†

Yes

†

South Carolina

Yes

†

Yes

†

South Dakota

†

Yes

†

Tennessee

Yes

†

Yes

†

Texas

Yes

†

Yes

†

Utah

Yes

†

Yes

†

Vermont

†

Yes

†

Virginia

Yes

†

Yes

†

Washington

Yes

†

Yes

†

West Virginia

†

Wisconsin
Wyoming

Yes
Yes

†
†

Yes
Yes

†
†

†
Yes

†
†

†
Yes

†
†

†

Other jurisdictions
American Samoa
Guam
Commonwealth of the
Northern Mariana Islands

†
Puerto Rico
†
†
†
†
†
Virgin Islands
†
†
†
†
— Not available.
† Not applicable.
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public Education
Financial Survey (NPEFS)," fiscal year 2016, provisional Version 1a.

F-20

Appendix F - Fiscal Data Plan Responses
Exhibit F-8. Fiscal Data Plan responses to question 8.c, by state or jurisdiction: Fiscal Year 2016
Q.8.c
Please indicate below whether the finance data you receive and report for charter schools contains data on
all revenues and expenditures for charter schools, or only revenue and expenditures from government
sources.
State or jurisdiction
Alabama

†

Alaska

Data reported includes all revenues and expenditures from both government and private sources.

Arizona

Data reported includes all revenues and expenditures from both government and private sources.

Arkansas

Data reported includes revenues and expenditures only from government services.

California

Data reported includes all revenues and expenditures from both government and private sources.

Colorado

Data reported includes all revenues and expenditures from both government and private sources.

Connecticut

Data reported includes all revenues and expenditures from both government and private sources.

Delaware

Data reported includes all revenues and expenditures from both government and private sources.

District Of Columbia

Data reported includes all revenues and expenditures from both government and private sources.

Florida

Data reported includes revenues and expenditures only from government services.

Georgia

Data reported includes all revenues and expenditures from both government and private sources.

Hawaii

Data reported includes revenues and expenditures only from government services.

Idaho

Data reported includes all revenues and expenditures from both government and private sources.

Illinois

Data reported includes revenues and expenditures only from government services.

Indiana

Data reported includes all revenues and expenditures from both government and private sources.

Iowa

Data reported includes all revenues and expenditures from both government and private sources.

Kansas

Data reported includes all revenues and expenditures from both government and private sources.

Kentucky

†

Louisiana

†

Maine

Data reported includes all revenues and expenditures from both government and private sources.

Maryland

Data reported includes revenues and expenditures only from government services.

Massachusetts

Data reported includes all revenues and expenditures from both government and private sources.

Michigan

Data reported includes all revenues and expenditures from both government and private sources.

Minnesota

Data reported includes all revenues and expenditures from both government and private sources.

Mississippi

Data reported includes all revenues and expenditures from both government and private sources.

Missouri

Data reported includes all revenues and expenditures from both government and private sources.

Montana

†

Nebraska

†

Nevada

Data reported includes all revenues and expenditures from both government and private sources.

New Hampshire

†

New Jersey

Data reported includes all revenues and expenditures from both government and private sources.

New Mexico

Data reported includes all revenues and expenditures from both government and private sources.

New York

†

North Carolina

Data reported includes all revenues and expenditures from both government and private sources.

North Dakota

†

Ohio

Data reported includes all revenues and expenditures from both government and private sources.

Oklahoma

Data reported includes all revenues and expenditures from both government and private sources.

Oregon

Data reported includes all revenues and expenditures from both government and private sources.

Pennsylvania

Data reported includes all revenues and expenditures from both government and private sources.

Rhode Island

Data reported includes all revenues and expenditures from both government and private sources.

South Carolina
See notes at end of table.

Data reported includes all revenues and expenditures from both government and private sources.

F-21

Appendix F - Fiscal Data Plan Responses
Exhibit F-8. Fiscal Data Plan responses to question 8.c, by state or jurisdiction: Fiscal Year 2016 - Continued
Q.8.c
Please indicate below whether the finance data you receive and report for charter schools contains data on
all revenues and expenditures for charter schools, or only revenue and expenditures from government
sources.
State or jurisdiction
South Dakota

†

Tennessee

Data reported includes revenues and expenditures only from government services.

Texas

Data reported includes all revenues and expenditures from both government and private sources.

Utah

Data reported includes all revenues and expenditures from both government and private sources.

Vermont

†

Virginia

Data reported includes revenues and expenditures only from government services.

Washington

Data reported includes revenues and expenditures only from government services.

West Virginia

†

Wisconsin

Data reported includes revenues and expenditures only from government services.
Data reported includes all revenues and expenditures from both government and private sources.

Wyoming
Other jurisdictions
American Samoa
Guam
Commonwealth of the
Northern Mariana Islands

†
Data reported includes revenues and expenditures only from government services.

Puerto Rico

†
†

†

Virgin Islands
— Not available.
† Not applicable.
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public Education
Financial Survey (NPEFS)," fiscal year 2016, provisional Version 1a.

F-22

Appendix F - Fiscal Data Plan Responses
Exhibit F-9. Fiscal Data Plan responses to questions 9 through 11, by state or jurisdiction: Fiscal Year 2016
Q.9
Q.10

Q.10.a

Q.11

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

Is the ADA
your state
reported on
NPEFS
calculated
based on
state statue
definition?

If yes, are you
submitting your
state statutory
citation
(documenting
how ADA is
defined) with
your NPEFS
submission?

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

†

Alaska

†

Yes

Arizona

Yes

Arkansas

†

When calculating Average Daily Attendance on the NPEFS
survey, do you include summer school attendance?

State or jurisdiction
Alabama

California

Yes

Colorado

†

Connecticut

Yes, on a program by program basis, count the number of PK12 pupils in the program, and multiple that by the number of
days provided during the summer and then multiply that by
the number of instructional minutes per day and then divided
that by the number 180 and then divided that by the number
300 to come up with a full-time-equivalent (FTE) Summer
School value. School districts may have multiple programs
No
offered during the summer. If a particular program provides
instructional minutes during the day above 300 minutes, the
district can only report for that program 300 minutes in the
calculation. The full-time-equivalent (FTE) Summer School
values are summed statewide and factored into the ADA
calculation.

†

Yes

Delaware

†

District Of Columbia

†

Florida

Number of summer days multiplied by the percentage of
summer days present

Yes

Georgia

†

Hawaii

†

Idaho

Yes

Illinois

†

Yes

Indiana

†

Iowa

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

†

Kansas

Total hours of summer school instruction divided by 1,116
hours to get student FTE (full time equivalency).

†

Kentucky

Yes

†

Louisiana

†

Maine

Yes

Maryland

Yes

†

Massachusetts
Headcount times 20 percent
See notes at end of table.

F-23

Appendix F - Fiscal Data Plan Responses
Exhibit F-9. Fiscal Data Plan responses to questions 9 through 11, by state or jurisdiction: Fiscal Year 2016 - Continued
Q.9
Q.10
Q.10.a

Q.11

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

Is the ADA
your state
reported on
NPEFS
calculated
based on
state statue
definition?

If yes, are you
submitting your
state statutory
citation
(documenting
how ADA is
defined) with
your NPEFS
submission?

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

Yes

Minnesota

Yes

Mississippi

Yes

Missouri

The summer school ADA is calculated according to state
statute.

Yes

Montana

Yes

†

Nebraska

Summer school attendance is calculated with our statewide
average because not all our districts offer it.

Yes

Nevada

†

When calculating Average Daily Attendance on the NPEFS
survey, do you include summer school attendance?

State or jurisdiction
Michigan

New Hampshire

Yes

New Jersey

Yes

New Mexico

Yes

New York

Yes

North Carolina

Yes

North Dakota

Student membership and attendance hours are collected for
each summer school course provided.
Attendance hours are translated to average daily membership
(ADA) using the following formula:
No
-Attendance hours / (the number of instruction hours required
for credit) x .25 = ADA
-The number of instruction hours for one credit is 50 hours for
science or vocational courses is 20 hours for all others.

†

Ohio

†

Oklahoma

Yes

Oregon

Yes

Pennsylvania

†

Rhode Island

†

South Carolina

Yes

South Dakota

†

Tennessee

Yes

Texas

Yes

Utah

†

Yes

Vermont
No
See notes at end of table.

†

F-24

Appendix F - Fiscal Data Plan Responses
Exhibit F-9. Fiscal Data Plan responses to questions 9 through 11, by state or jurisdiction: Fiscal Year 2016 - Continued
Q.9
Q.10
Q.10.a

Q.11

Is the ADA
your state
reported on
NPEFS
calculated
based on
state statue
definition?

If yes, are you
submitting your
state statutory
citation
(documenting
how ADA is
defined) with
your NPEFS
submission?

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

Each school division's summer attendance is weighted by
(summer days in session/regular school days in session).

†

Washington

Yes

West Virginia

No
Yes
Yes. We use a weighted average to get summer school ADA
No
on the same basis as regular school year.
No
No

Yes

†

Yes

†

American Samoa

†

When calculating Average Daily Attendance on the NPEFS
survey, do you include summer school attendance?

State or jurisdiction
Virginia

Wisconsin
Wyoming

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

Other jurisdictions
Guam

†

Commonwealth of the
Northern Mariana Islands

†

Puerto Rico

†

Virgin Islands
No
No
†
No
— Not available.
† Not applicable.
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public Education
Financial Survey (NPEFS)," fiscal year 2016, provisional Version Yesa.

F-25

Appendix F - Fiscal Data Plan Responses
Exhibit F-10. Fiscal Data Plan responses to questions 12 through 12.a, by state or jurisdiction: Fiscal Year 2016
Q.12
Q.12.a
Does your state currently maintain school-level finance
If you make school-level financial data available on
data?
your website please provide the url
State or jurisdiction
Yes, for all public schools in the state (including charter
Alabama
—
schools).
Alaska
No, state does not maintain school level finance data.
†
Arizona
Arkansas
California

Colorado

No, state does not maintain school level finance data.
Yes, for all public schools in the state (including charter
schools).
No, state does not maintain school level finance data.
Yes, however the state only has the data for some
schools.

†
—
†
school level data is optional reporting by district
and is not a required reporting element. the
Financial Transparency website is:
https://coloradok12financialtransparency.com/

Idaho

Yes, however the state only has the data for some
schools.
Yes, for all public schools in the state (including charter
schools).
No, state does not maintain school level finance data.
Yes, for all public schools in the state (including charter
schools).
Yes, for all public schools in the state (including charter
schools).
Yes, for all public schools in the state except charter
schools.
No, state does not maintain school level finance data.

Illinois

No, state does not maintain school level finance data.

†

Indiana

No, state does not maintain school level finance data.

†

Iowa

No, state does not maintain school level finance data.

†

Kansas

No, state does not maintain school level finance data.

†

Kentucky

No, state does not maintain school level finance data.

†

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

Louisiana calculates school-level financial data
based on data provided by all public LEAs. The
school-level financial data includes actual salary
data and pro-rations for other expenditures based
on salary data and/or student counts.
http://www.louisianabelieves.com/data/310/

Connecticut
Delaware
District Of Columbia
Florida
Georgia
Hawaii

Louisiana

Maine
Maryland

Yes, for all public schools in the state (including charter
schools).
No, state does not maintain school level finance data.

—
http://www.doe.k12.de.us/domain/167
†
http://public2.fldoe.org/TransparencyReports/
CostReportSelectionPage.aspx
—
—
†

—
—

Massachusetts

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

http://www,doe.mass.edu/charter/finance/
revexp/

Michigan

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

https://www.mischooldata.org/DistrictSchoolProfile
s/FinancialInformation/FinancialSummary.aspx

Missouri

Yes, for all public schools in the state (including charter
schools).
Yes, for all public schools in the state (including charter
schools).
No, state does not maintain school level finance data.

Montana

No, state does not maintain school level finance data.

Minnesota
Mississippi

See notes at end of table.

F-26

—
†
†
†

Appendix F - Fiscal Data Plan Responses
Exhibit F-10. Fiscal Data Plan responses to questions 12 through 12.a, by state or jurisdiction: Fiscal Year 2016 - Continued
Q.12
Q.12.a
Does your state currently maintain school-level finance
If you make school-level financial data available on
data?
your website please provide the url
State or jurisdiction
Nebraska
No, state does not maintain school level finance data.
†
Nevada

No, state does not maintain school level finance data.

†

New Hampshire

†

New Mexico

No, state does not maintain school level finance data.
Yes, however the state only has the data for some
schools.
No, state does not maintain school level finance data.

New York

No, state does not maintain school level finance data.

†

North Carolina

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

NC DPI does not compile or analyze or publish
school level data. LEA level available at
http://apps.schools.nc.gov/pls/apex/f?p=1:1:0

New Jersey

North Dakota

—
†

No, state does not maintain school level finance data.
Yes, for all public schools in the state (including charter
schools).
Yes, for all public schools in the state (including charter
schools).
No, state does not maintain school level finance data.

†

South Dakota

Tennessee

No, state does not maintain school level finance data.

†

Texas

No, state does not maintain school level finance data.

†

Utah

No, state does not maintain school level finance data.

†

Vermont

No, state does not maintain school level finance data.

†

Virginia

No, state does not maintain school level finance data.

†

Washington

No, state does not maintain school level finance data.
Yes, however the state only has the data for some
schools.
No, state does not maintain school level finance data.
Yes, for all public schools in the state (including charter
schools).

†

No, state does not maintain school level finance data.
Yes, for all public schools in the state except charter
schools.
Yes, for all public schools in the state except charter
schools.
No, state does not maintain school level finance data.
Yes, for all public schools in the state except charter
schools.

†

Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina

West Virginia
Wisconsin
Wyoming

—
https://sdeweb01.sde.ok.gov/OCAS_Reporting/
†

www.ride.ri.gov
www.ed.sc.gov
†

—
†
—

Other jurisdictions
American Samoa
Guam
Commonwealth of the
Northern Mariana Islands
Puerto Rico
Virgin Islands

www.gdoe.net
—
†
—

F-27

Appendix F - Fiscal Data Plan Responses
Exhibit F-11. Fiscal Data Plan responses to questions 12.b through 12.c, by state or jurisdiction: Fiscal Year 2016
Q.12.b
Q.12.c
If your state currently tracks
expenditures at the schoollevel, please indicate the types
If your state currently tracks personnel expenditures at the school-level, please
indicate the types of expenditures collected:
of expenditures collected.
Other schoolPersonnel
Nonpersonnel
Instructional
Instructional
Teachers
level
expenditures expenditures
staff
aides
salaries
Support staff personnel
State or jurisdiction
Alabama

Yes

Alaska

†

Arizona

†

Arkansas

Yes

†

Yes

California

†

Colorado

†

Connecticut

Yes

†

Yes

Delaware

Yes

District Of Columbia

†

Florida

Yes

†

Georgia

Yes

Hawaii

Yes

Idaho

†

Illinois

†

Indiana

†

Iowa

†

Kansas

†

Kentucky

†

Louisiana

Yes

†

Yes

Maine

Yes

Maryland

†

Massachusetts

Yes

Michigan

Yes

†

Yes

Minnesota

Yes

Mississippi

Yes

†

Missouri

†

Montana

†

Nebraska

†

Nevada

†

New Hampshire

†

New Jersey

Yes

New Mexico

†

New York

†

North Carolina

Yes

North Dakota

†

See notes at end of table.

F-28

Appendix F - Fiscal Data Plan Responses
Exhibit F-11. Fiscal Data Plan responses to questions 12.b through 12.c, by state or jurisdiction: Fiscal Year 2016 - Continued
Q.12.b
Q.12.c
If your state currently tracks
expenditures at the schoollevel, please indicate the types
If your state currently tracks personnel expenditures at the school-level, please
indicate the types of expenditures collected:
of expenditures collected.
Other schoolPersonnel
Nonpersonnel
Instructional
Instructional
Teachers
level
expenditures expenditures
staff
aides
salaries
Support staff personnel
State or jurisdiction
Ohio

Yes

Oklahoma

Yes

Oregon

†

Pennsylvania

†

Rhode Island

Yes

South Carolina

Yes

South Dakota

†

Tennessee

†

Texas

†

Utah

†

Vermont

†

Virginia

†

Washington

†

West Virginia

Yes

†

Yes

Wisconsin

†

Wyoming

Yes

American Samoa

†

Other jurisdictions
Guam

Yes

Commonwealth of the
Northern Mariana Islands

Yes

Puerto Rico

Yes

†

Yes

Virgin Islands
Yes
Yes
Yes
Yes
Yes
Yes
†
— Not available.
† Not applicable.
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public Education
Financial Survey (NPEFS)," fiscal year 2016, provisional Version 1a.

F-29

Appendix F - Fiscal Data Plan Responses
Exhibit F-12. Fiscal Data Plan responses to questions 12.d through 12.e by state or jurisdiction: Fiscal Year 2016
Q.12.d

Q.12.e

State or jurisdiction

If your state
currently tracks
If your state currently tracks nonpersonnel expenditures at the school-level, please indicate the
personnel or
types of expenditures collected.
nonpersonnel
expenditures at
Nonthe school level,
Technology technology
Improvement
has your state’s
of
related
related
uniform chart of
instruction,
supplies
supplies
accounts been
Technology
Textbooks
Library and adjusted to
such as
and
and
Technology and
Instructional professional media
purchased purchased related
include schoolservices
equipment software
periodicals staff support development services
services
level codes?

Alabama

†

Yes

Alaska

†

Arizona

†

Arkansas

Yes

†

Yes

California

†

Colorado

†

Connecticut

†

Delaware

Yes

District Of Columbia

†

Florida

†

Yes

Georgia

Yes

Hawaii

Yes

Yes
†

Idaho

†

Illinois

†

Indiana

†

Iowa

†

Kansas

†

Kentucky

†

Louisiana

†

Maine

†

Yes

Maryland

†

Massachusetts

Yes

Michigan

†

Yes

†

Yes

Minnesota

Yes

Mississippi

Yes

Missouri

†

Montana

†

Nebraska

†

Nevada

†

New Hampshire

†

New Jersey

†

Yes

New Mexico

†

New York

†

North Carolina

Yes

North Dakota

†

See notes at end of table.

F-30

Appendix F - Fiscal Data Plan Responses
Exhibit F-12. Fiscal Data Plan responses to questions 12.d through 12.e by state or jurisdiction: Fiscal Year 2016 - Continued
Q.12.d

Q.12.e

State or jurisdiction

If your state
currently tracks
If your state currently tracks nonpersonnel expenditures at the school-level, please indicate the
personnel or
types of expenditures collected.
nonpersonnel
expenditures at
Nonthe school level,
Technology technology
Improvement
has your state’s
of
related
related
uniform chart of
instruction,
supplies
supplies
accounts been
Library and adjusted to
such as
and
and
Technology
Textbooks
Instructional professional media
purchased purchased related
Technology and
include schoolservices
services
equipment software
periodicals staff support development services
level codes?

Ohio

Yes

Oklahoma

Yes

Oregon

†

Pennsylvania

†

Rhode Island

Yes

South Carolina

Yes

South Dakota

†

Tennessee

†

Texas

†

Utah

†

Vermont

†

Virginia

†

Washington

†

West Virginia

†

Yes

Wisconsin
Wyoming

†
Yes

Other jurisdictions
American Samoa

†

Guam

Yes

Commonwealth of the
Yes
Northern Mariana Islands

Yes

†

Yes

Puerto Rico
†
†
†
†
†
†
†
†
†
Virgin Islands
†
†
†
Yes
†
Yes
†
Yes
Yes
— Not available.
† Not applicable.
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public Education
Financial Survey (NPEFS)," fiscal year 2016, provisional Version 1a.

F-31

Appendix F - Fiscal Data Plan Responses
Exhibit F-13. Fiscal Data Plan responses to questions 13 through 13.b, by state or jurisdiction: Fiscal Year 2016
Q.13

State or jurisdiction
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District Of Columbia
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
See notes at end of table.

Does your state
have virtual
schools?
Yes
Yes
Yes
Yes
Yes
No
No
No
No
Yes
Yes
No
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
No
Yes
Yes
Yes
No
No
Yes
No
Yes
Yes
No
Yes
No
Yes
No
Yes
Yes
Yes
Yes
No
Yes
Yes

Q.13.a
If yes, are finance data for these virtual schools
included in your state’s NPEFS and F-33 data
submissions?
Not included in
Included in FY
Included in FY
FY 2016 NPEFS
2016 NPEFS
2016 F-33
of F-33

Q.13.b
What type of district are the finance
data for expenditures of virtual
schools reported as?
Separate
Regular school
education
district
agency

Yes
Yes
Yes
Yes
Yes
†
†
†
†
Yes
Yes
†
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
†
Yes
Yes
Yes
†
†
Yes
†
Yes
†
†
Yes
†
†
†
Yes
Yes
Yes
Yes
†
Yes
Yes

Yes
Yes
Yes
Yes
Yes
†
†
†
†
Yes
Yes
†
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
†
Yes
Yes
Yes
†
†
†
†
Yes
†
†
Yes
†
†
†
Yes
Yes
Yes
†
†
Yes
Yes

Yes
Yes
Yes
Yes
†
†
†
†
†
Yes
Yes
†
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
†
Yes
Yes
Yes
†
†
Yes
†
Yes
†
†
Yes
†
†
†
Yes
Yes
Yes
Yes
†
Yes
Yes

F-32

†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
Yes
†
†
†
Yes
†
†
†
†
†
†
†
†

†
†
†
†
†
†
†
†
†
†
Yes
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
†
Yes
Yes
†
†
†
Yes
†
†
†
†
Yes
†
†
†

Appendix F - Fiscal Data Plan Responses
Exhibit F-13. Fiscal Data Plan responses to questions 13 through 13.b, by state or jurisdiction: Fiscal Year 2016 - Continued
Q.13

State or jurisdiction
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Other jurisdictions
American Samoa
Guam
Commonwealth of the
Northern Mariana Islands

Q.13.b
What type of district are the finance
data for expenditures of virtual
schools reported as?
Separate
Regular school
education
district
agency

Does your state
have virtual
schools?
Yes
Yes
Yes
No
Yes
Yes
Yes
Yes
No

Yes
Yes
Yes
†
Yes
Yes
Yes
Yes
†

Yes
Yes
Yes
†
Yes
Yes
†
Yes
†

†
†
†
†
†
†
†
†
†

Yes
Yes
†
†
Yes
Yes
†
Yes
N†

No
No

†
†

†

†
†
Yes
†
†
†
Yes
†
†

Puerto Rico
No
†
†
†
†
†
Virgin Islands
No
†
†
†
†
†
— Not available.
† Not applicable.
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public Education
Financial Survey (NPEFS)," fiscal year 2016, provisional Version 1a.

F-33

Appendix F - Fiscal Data Plan Responses
Exhibit F-14. Fiscal Data Plan responses to questions 14 through 14.a, by state or jurisdiction: Fiscal Year 2016
Q.14

State or jurisdiction

Does your state report
revenues from private
sources?

Q.14.a
If your state currently tracks revenues from private sources, please indicate
where these data are reported on NPEFS.
Transportation fees
Other Revenue from
Other Sources of
from Individuals (R1G) Local Sources (R1L)
Revenues (R5)

Alabama

†

Alaska

Yes

†

Yes

†

Arizona

Yes

†

Arkansas

Yes

†

California

Yes

†

Colorado

Yes

†

Connecticut

Yes

†

Delaware

Yes

†

Yes

†

District Of Columbia

Yes

†

Yes

†

Florida

Yes

†

Georgia

Yes

Hawaii

Yes

†

Idaho

Yes

†

Yes

†

Illinois

Yes

Indiana

Yes

†

Yes

†

Iowa

Yes

†

Kansas

Yes

†

Yes

†

Kentucky

Yes

Louisiana

Yes

†

Maine

Yes

†

Maryland

Yes

†

Yes

Massachusetts

Yes

†

Michigan

Yes

Minnesota

Yes

†

Yes

†

Mississippi

Yes

†

Yes

†

Missouri

Yes

†

Montana

Yes

†

Yes

†

Nebraska

Yes

Nevada

Yes

New Hampshire

Yes

†

Yes

†

New Jersey

Yes

†

New Mexico

Yes

New York

Yes

†

Yes

North Carolina

Yes

†

Yes

North Dakota

Yes

†

Ohio

Yes

†

Yes

†

Oklahoma

Yes

Oregon

Yes

Pennsylvania

Yes

†

Yes

†

Rhode Island

Yes

†

Yes

†

See notes at end of table.

F-34

Appendix F - Fiscal Data Plan Responses
Exhibit F-14. Fiscal Data Plan responses to questions 14 through 14.a, by state or jurisdiction: Fiscal Year 2016 - Continued
Q.14

State or jurisdiction

Does your state report
revenues from private
sources?

South Carolina

Yes

†

Yes

South Dakota

Yes

†

Tennessee

†

Texas

Yes

†

Yes

†

Utah

Yes

†

Vermont

Yes

Virginia

Yes

Washington

†

West Virginia

Yes

†

Wisconsin
Wyoming

Yes
Yes

†
†

Yes
Yes

†
†

American Samoa

†

Guam
Commonwealth of the
Northern Mariana Islands

†

Yes

†

Yes

†

Puerto Rico
Virgin Islands

No
Yes

†
†

Other jurisdictions

— Not available.
† Not applicable.
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public
Education Financial Survey (NPEFS)," fiscal year 2016, provisional Version 1a.

F-35

Appendix F - Fiscal Data Plan Responses
Exhibit F-15. Fiscal Data Plan responses to question 14.b, by state or jurisdiction: Fiscal Year 2016
Q.14.b
Please indicate which donors are excluded from your revenue reporting:
Non-profit
PTA/PTO
Campus
Private Foundations Organizations
Organizations
Booster Clubs
State or jurisdiction

Private
Individuals

Alabama

†

Alaska

†

Arizona

†

Arkansas

†

California

†

Colorado

†

Connecticut

†

Delaware

†

District Of Columbia

†

Florida

†

Georgia

Yes

†

Hawaii

†

Idaho

†

Illinois

†

Indiana

†

Iowa

†

Kansas

†

Kentucky

†

Louisiana

†

Maine

†

Yes

†

Maryland

Yes

†

Massachusetts

†

Michigan

†

Minnesota

†

Mississippi

Yes

Missouri

†

Montana

†

Nebraska

†

Nevada

†

New Hampshire

†

Yes

†

New Jersey

†

New Mexico

†

New York

†

North Carolina

†

Yes

†

North Dakota

†

Ohio

Yes

†

Yes

Oklahoma

†

Oregon

†

Pennsylvania

†

Rhode Island

†

Yes

†

South Carolina
See notes at end of table.

†

F-36

Appendix F - Fiscal Data Plan Responses
Exhibit F-15. Fiscal Data Plan responses to question 14.b, by state or jurisdiction: Fiscal Year 2016 - Continued

State or jurisdiction

Q.14.b
Please indicate which donors are excluded from your revenue reporting:
Non-profit
PTA/PTO
Campus
Organizations
Booster Clubs
Private Foundations Organizations

Private
Individuals

South Dakota

†

Tennessee

†

Texas

†

Utah

Yes

†

Yes

†

Vermont

†

Virginia

†

Washington

†

West Virginia

†

Wisconsin

†

Wyoming

†

American Samoa

†

Guam
Commonwealth of the
Northern Mariana Islands

†

Yes

†

Puerto Rico

†

Virgin Islands

†

Other jurisdictions

— Not available.
† Not applicable.
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public
Education Financial Survey (NPEFS)," fiscal year 2016, provisional Version 1a.

F-37

Appendix G—Value Distribution and Field Frequencies

G-1

Appendix G—Value Distribution and Field Frequencies
Table G-1. Number and percentage distribution of imputation flag values, by imputation flag: Fiscal year 2016
Number
Variable
IR1A
IR1B
IR1C
IR1D
IR1E
IR1F
IR1G
IR1H
IR1I
IR1J
IR1K
IR1L
IR1M
IR1N
ISTR1

Description
LOCAL REV PROPERTY TAX
LOCAL REV NON PROPERTY TAX
LOCAL REV LOC GOVT PROPERTY TAX
LOCAL REV LOC GOVT NON PROPERTY TAX
LOCAL REV INDIVIDUALS TUITION
LOCAL REV TUITION FROM LEAS
LOCAL REV TRANSPORT FEES INDIVIDUALS
LOCAL REV TRANSPORT FEES LEAS
LOCAL REV EARNINGS ON INVESTMENT
LOCAL REV FOOD SERVICE
LOCAL REV STUDENT ACTIVITIES
LOCAL REV OTHER
LOCAL REV TEXTBOOK
LOCAL REV SUMMER SCHOOL
LOCAL REV SUBTOTAL

IR2
IR3
IR4A

T
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

R
100.0
100.0
96.4
96.4
98.2
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
98.2
100.0

Flags
A
0.0
0.0
3.6
3.6
1.8
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
1.8
0.0

I
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0

T
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0

100.0

0.0

100.0

0.0

98.2

1.8

0.0

56
56
55
56
55
56
42
42
41
55
55
42
54
41
41
55
55
52
53
45
43
43
43
43
43
43
43
43
42
42
42
42
42
42
42

0
0
1
0
0
0
14
14
15
1
1
14
2
15
0
1
1
4
3
11
13
13
13
13
13
13
13
0
14
14
14
14
14
14
14

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

0
0
0
0
0
0
0
0
0
0
0
0
0
0
15
0
0
0
0
0
0
0
0
0
0
0
0
13
0
0
0
0
0
0
0

100.0
100.0
98.2
100.0
98.2
100.0
75.0
75.0
73.2
98.2
98.2
75.0
96.4
73.2
73.2
98.2
98.2
92.9
94.6
80.4
76.8
76.8
76.8
76.8
76.8
76.8
76.8
76.8
75.0
75.0
75.0
75.0
75.0
75.0
75.0

0.0
0.0
1.8
0.0
0.0
0.0
25.0
25.0
26.8
1.8
1.8
25.0
3.6
26.8
0.0
1.8
1.8
7.1
5.4
19.6
23.2
23.2
23.2
23.2
23.2
23.2
23.2
0.0
25.0
25.0
25.0
25.0
25.0
25.0
25.0

0.0
0.0
0.0
0.0
1.8
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0

0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
26.8
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
23.2
0.0
0.0
0.0
0.0
0.0
0.0
0.0

R
56
56
54
54
55
56
56
56
56
56
56
56
56
55
56

INTERMEDIATE REVENUE

STATE REVENUE

FED REV DIRECT GRANTS

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

IR4B
FED REV THRU STATE
IR4C
FED REV THRU INTERMEDIATE AGENCIES
IR4D
FED REV OTHER SOURCES
ISTR4
FED REV SUBTOTAL
IR5
REV FROM OTHER SOURCES
ITR
TOTAL REVENUE FROM ALL SOURCES
IE11
FLAG INSTR EXP SALARIES
IE12
FLAG INSTR EXP EMP BENEFITS
IE13
FLAG INSTR EXP PURCHASED SERVICES
IE14
FLAG INSTR EXP TUITION
IE15
FLAG INSTR EXP TUITION TO OTHER LEAS
IE16
FLAG INSTR EXP SUPPLIES
IE17
FLAG INSTR EXP PROPERTY
IE18
FLAG INSTR EXP OTHER
ISTE1
FLAG INSTR EXP SUBTOTAL
IE11A
FLAG INSTR EXP REGULAR PROGRAM SALARIES
IE11B
FLAG INSTR EXP SPECIAL EDUCATION SALARIES
IE11C
FLAG INSTR EXP VOCATIONAL SALARIES
FLAG INSTR EXP OTHER PROGRAMS SALARIES
IE11D
IE2
FLAG INSTR EXP TEXTBOOKS
IE212
FLAG SUP EXP SALARY STUDENTS
IE213
FLAG SUP EXP SALARY INSTR STAFF
IE214
FLAG SUP EXP SALARY GEN ADMIN
IE215
FLAG SUP EXP SALARY SCHOOL ADMIN
IE216
FLAG SUP EXP SALARY OPER & MAINTENANCE
IE217
FLAG SUP EXP SALARY STUDENT TRANSP
IE218
FLAG SUP EXP SALARY OTHER SERVICES
ITE21
FLAG SUP EXP SALARY SUBTOTAL
IE222
FLAG SUP EXP EMP BENEFITS STUDENTS
IE223
FLAG SUP EXP EMP BENEFITS INSTR STAFF
IE224
FLAG SUP EXP EMP BENEFITS GEN ADMIN
IE225
FLAG SUP EXP EMP BENEFITS SCHOOL ADMIN
IE226
FLAG SUP EXP EMP BENEFITS OPER & MAINTENANC
IE227
FLAG SUP EXP EMP BENEFITS STUDENT TRANSP
IE228
FLAG SUP EXP EMP BENEFITS OTHER SERV
See notes at end of table.

G-2

Percent
I
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

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

Flags
A
0
0
2
2
1
0
0
0
0
0
0
0
0
1
0

Appendix G—Value Distribution and Field Frequencies
Table G-1. Number and percentage distribution of imputation flag values, by imputation flag: Fiscal year 2016 - Continued
Number

Percent

Total
56
56
56
56

R
42
43
43
43

Flags
A
0
13
13
13

FLAG SUP EXP PURCH SERV SCHOOL ADMIN

76.8

23.2

0.0

FLAG SUP EXP PURCH SERV OPER & MAINTENANCE

76.8

23.2

0.0

IE237
FLAG SUP EXP PURCH SERV STUDENT TRANSP
IE238
FLAG SUP EXP PURCH SERV OTHER SERV
ITE23
FLAG SUP EXP PURCH SERV SUBTOTAL
IE242
FLAG SUP EXP SUPPLIES STUDENTS
IE243
FLAG SUP EXP SUPPLIES INSTR STAFF
IE244
FLAG SUP EXP SUPPLIES GEN ADMIN
IE245
FLAG SUP EXP SUPPLIES SCHOOL ADMIN
IE246
FLAG SUP EXP SUPPLIES OPER & MAINTENANCE
IE247
FLAG SUP EXP SUPPLIES STUDENT TRANSP
IE248
FLAG SUP EXP SUPPLIES OTHER SERV
ITE24
FLAG SUP EXP SUPPLIES SUBTOTAL
IE252
FLAG SUP EXP PROPERTY STUDENTS
IE253
FLAG SUP EXP PROPERTY INSTR STAFF
IE254
FLAG SUP EXP PROPERTY GEN ADMIN
IE255
FLAG SUP EXP PROPERTY SCHOOL ADMIN
IE256
FLAG SUP EXP PROPERTY OPER & MAINTENANCE
IE257
FLAG SUP EXP PROPERTY STUDENT TRANSP
IE258
FLAG SUP EXP PROPERTY OTHER SERV
ITE25
FLAG SUP EXP PROPERTY SUBTOTAL
IE262
FLAG SUP EXP OTHER INSTR STUDENTS
IE263
FLAG SUP EXP OTHER INSTR STAFF
IE264
FLAG SUP EXP OTHER GEN ADMIN
IE265
FLAG SUP EXP OTHER SCHOOL ADMIN
IE266
FLAG SUP EXP OTHER OPER & MAINTENANCE
IE267
FLAG SUP EXP OTHER STUDENT TRANSP
IE268
FLAG SUP EXP OTHER OTHER SERV
ITE26
FLAG SUP EXP OTHER SUBTOTAL
ISTE22
FLAG SUP EXP SUBTOTAL STUDENTS
ISTE23
FLAG SUP EXP SUBTOTAL INSTR STAFF
ISTE24
FLAG SUP EXP SUBTOTAL GEN ADMIN
ISTE25
FLAG SUP EXP SUBTOTAL SCHOOL ADMIN
ISTE26
FLAG SUP EXP SUBTOTAL OPER & MAINTENANCE
ISTE27
FLAG SUP EXP SUBTOTAL STUDENT TRANSP
ISTE28
FLAG SUP EXP SUBTOTAL OTHER SERVICES
ISTE2T
FLAG SUP EXP TOTAL SUPPORT SERVICES
IE3A11
FLAG NONINSTR SERV FOOD SERV SALARIES
IE3A12
FLAG NONINSTR SERV FOOD SERV EMP BEN
IE3A13
FLAG NONINSTR SERV FOOD SERV PURCH
IE3A14
FLAG NONINSTR SERV FOOD SERV SUPPLIES
IE3A2
FLAG NONINSTR SERV FOOD SERV (PROPERTY)
IE3A16
FLAG NONINSTR SERV FOOD SERV OTHER
IE3A1
FLAG NONINSTR SERV FOOD SERV SUBTOT
IE3B11
FLAG NONINSTR SERV ENTERPRISE SALARIES
IE3B12
FLAG NONINSTR SERV ENTERPRISE EMP BENEFITS
IE3B13
FLAG NON INSTR SERV ENTERPRISE PURCH SERV
IE3B14
FLAG NON INSTR SERV ENTERPRISE SUPPLIES
IE3B2
FLAG NON INSTR SERV ENTERPRISE (PROPERTY)
See notes at end of table.

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

43
43
43
43
43
43
43
43
43
43
43
53
53
53
53
53
53
53
54
43
43
43
43
43
43
43
43
42
42
42
42
42
42
42
42
56
53
56
56
54
56
53
56
56
56
56
56

13
13
0
13
13
13
13
13
13
13
0
3
3
3
3
3
3
3
0
13
13
13
13
13
13
13
0
0
0
0
0
0
0
0
0
0
3
0
0
2
0
0
0
0
0
0
0

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

0
0
13
0
0
0
0
0
0
0
13
0
0
0
0
0
0
0
2
0
0
0
0
0
0
0
13
14
14
14
14
14
14
14
14
0
0
0
0
0
0
3
0
0
0
0
0

76.8
76.8
76.8
76.8
76.8
76.8
76.8
76.8
76.8
76.8
76.8
94.6
94.6
94.6
94.6
94.6
94.6
94.6
96.4
76.8
76.8
76.8
76.8
76.8
76.8
76.8
76.8
75.0
75.0
75.0
75.0
75.0
75.0
75.0
75.0
100.0
94.6
100.0
100.0
96.4
100.0
94.6
100.0
100.0
100.0
100.0
100.0

23.2
23.2
0.0
23.2
23.2
23.2
23.2
23.2
23.2
23.2
0.0
5.4
5.4
5.4
5.4
5.4
5.4
5.4
0.0
23.2
23.2
23.2
23.2
23.2
23.2
23.2
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
5.4
0.0
0.0
3.6
0.0
0.0
0.0
0.0
0.0
0.0
0.0

0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0

0.0
0.0
23.2
0.0
0.0
0.0
0.0
0.0
0.0
0.0
23.2
0.0
0.0
0.0
0.0
0.0
0.0
0.0
3.6
0.0
0.0
0.0
0.0
0.0
0.0
0.0
23.2
25.0
25.0
25.0
25.0
25.0
25.0
25.0
25.0
0.0
0.0
0.0
0.0
0.0
0.0
5.4
0.0
0.0
0.0
0.0
0.0

Variable
ITE22
IE232
IE233
IE234

Description
FLAG SUP EXP EMP BENEFITS SUBTOTAL
FLAG SUP EXP PURCH SERV STUDENTS
FLAG SUP EXP PURCH SERV INSTR STAFF
FLAG SUP EXP PURCH SERV GEN ADMIN

IE235
IE236

G-3

I
0
0
0
0

T
14
0
0
0

R
75.0
76.8
76.8
76.8

Flags
A
0.0
23.2
23.2
23.2

I
0.0
0.0
0.0
0.0

T
25.0
0.0
0.0
0.0

Appendix G—Value Distribution and Field Frequencies
Table G-1. Number and percentage distribution of imputation flag values, by imputation flag: Fiscal year 2016 - Continued
Number
Flags
A
0
0
0
0
0
1
0
6
0
0
14
2
0
0
7
8
6
0
0
0

Percent

Variable
IE3B16
IE3B1
ISTE3
IE4A1
IE4A2
IE4B1
IE4B2
IE4C1
IE4C2
IE4D
IE4E1
IE4E2
ISTE4
ITE5
IE61
IE62
IE63
ISTE6
IE7A1
IE7A2

Description
Total
FLAG NON INSTR SERV ENTERPRISE OTHER
56
FLAG NON INSTR SERV ENTERPRISE SUBTOT
56
FLAG NON INSTR SERV TOTAL
56
FLAG DIRECT PROG SUP TEXTBOOKS
56
FLAG DIRECT PROG SUP TEXTBOOKS (PROPERTY)
56
FLAG DIRECT PROG SUP TRANSPORT
56
FLAG DIRECT PROG SUP TRANSPORT (PROPERTY)
56
FLAG DIRECT PROG SUP EMP BENEFITS
56
FLAG DIRECT PROG SUP EMP BEN (PROPERTY)
56
FLAG DIRECT PROG SUP PRIVATE SCHOOL STUDENT 56
FLAG DIRECT PROG SUP OTHER
56
FLAG DIRECT PROG SUP OTHER (PROPERTY)
56
FLAG DIRECT PROG SUP SUBTOTAL
56
FLAG CURRENT EXPENDITURES
56
FLAG FACILITIES ACQUISITION NONPROPERTY
56
FLAG FACILITIES ACQUISITION PROP (LAND/BLDGS)
56
FLAG FACILITIES ACQUISITION EQUIPMENT
56
FLAG FACILITIES ACQUISITION TOTAL
56
FLAG OTHER USE DEBT SERVICE INTEREST
56
FLAG OTHER USE REDEMPTION
56

R
56
56
53
56
56
55
56
50
56
56
42
54
42
44
49
48
50
56
56
56

I
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

ISTE7

FLAG OTHER USE DEBT SERV SUBTOTAL

IE81

FLAG COMM SERV NONPROPERTY

IE82

FLAG COMM SERV PROPERTY

IE9A
IE9B
IE9C
IE9D
IE91
ISTE9
ITE10
ITE11
IX12C
IX12D
IX12E
IX12F
ITX12
INCE13
IADA
IA14A
IA14B
IPPE15

FLAG DIRECT COST PROG NONPUB SCHOOL
FLAG DIRECT COST PROG ADULT ED
FLAG DIRECT COST PROG COMM COLLEGE
FLAG DIRECT COST PROG OTHER
FLAG DIRECT COST PROG PROPERTY
FLAG DIRECT COST PROG SUBTOTAL
FLAG PROPERTY TOTAL
FLAG TOTAL EXPENDITURES FOR EDUCATION
FLAG EXCLUS FOR PL 100 297 TITLE I
FLAG EXCLUS FOR PL 100 297 TITLE I CO
FLAG EXCLUS FOR PL 100 297 TITLE V PART A
FLAG EXCLUS FOR PL 100 297 TITLE V PART A CO
FLAG TOTAL EXCLUS FOR PL 100 297
FLAG NET CURRENT EXPENDITURES
FLAG ADA (STATE AND NCES DEFINITION)
FLAG ADA (STATE DEFINITION)
FLAG ADA (NCES DEFINITION)
FLAG PER PUPIL EXPENDITURES

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

56
56
56
56
56
56
49
44
56
56
56
56
56
44
56
56
56
55

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

IMEMBR15

FLAG TOTAL STUDENT

CE1

CURRENT EXPENDITURES FROM STATE AND LOCAL

Flags
A
0.0
0.0
0.0
0.0
0.0
1.8
0.0
10.7
0.0
0.0
25.0
3.6
0.0
0.0
12.5
14.3
10.7
0.0
0.0
0.0

T
0
0
3
0
0
0
0
0
0
0
0
0
14
12
0
0
0
0
0
0

R
100.0
100.0
94.6
100.0
100.0
98.2
100.0
89.3
100.0
100.0
75.0
96.4
75.0
78.6
87.5
85.7
89.3
100.0
100.0
100.0

I
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0

T
0.0
0.0
5.4
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
25.0
21.4
0.0
0.0
0.0
0.0
0.0
0.0

100.0

0.0

98.2

0.0

1.8

0.0

98.2

0.0

1.8

0.0

0
0
0
0
0
0
7
12
0
0
0
0
0
12
0
0
0
1

100.0
100.0
100.0
100.0
100.0
100.0
87.5
78.6
100.0
100.0
100.0
100.0
100.0
78.6
100.0
100.0
100.0
98.2

0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0

0.0
0.0
0.0
0.0
0.0
0.0
12.5
21.4
0.0
0.0
0.0
0.0
0.0
21.4
0.0
0.0
0.0
1.8

94.6

5.4

0.0

100.0

0.0

CE2
CURRENT EXPENDITURES FROM FEDERAL
56
56
0
0
0
100.0
0.0
0.0
0.0
NOTE: Detail may not sum to totals because of rounding. Flag "R" denotes "As reported by the state." Flag "A" denotes "Edited." Flag "I"
denotes "Imputed based on a method other than prior year's data." Flag "T" denotes "Total based on sum of internal or external detail."
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public
Education Financial Survey (NPEFS)," Fiscal year 2016, Provisional Version 1a.

G-4

Appendix G—Value Distribution and Field Frequencies
Table G-2. Minimum, maximum, and mean for continuous variables, by variable: Fiscal year 2016
Number of
Not
states
reported Missing applicable
Variable
Description

Minimum

Maximum

Mean

R1A

LOCAL REV PROPERTY TAX

$166,277

$26,193,418,063

$4,942,619,672

R1B

LOCAL REV NON PROPERTY TAX
LOCAL REV LOC GOVT PROPERTY TAX
LOCAL REV LOC GOVT NON PROPERTY TAX
LOCAL REV INDIVIDUALS TUITION
LOCAL REV TUITION FROM LEAS

30
22
24
56
56

0
0
0
0
0

26
34
32
0
0

361,750
168,400
30,000
0
0

2,367,422,293
13,807,122,447
3,464,577,670
144,511,545
2,700,081,439

435,570,842
2,240,568,726
435,524,291
18,764,213
153,110,332

56
56
56
56
56
56
56
56
56
56
53
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
55
55
52
53
45
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56
56

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
1
4
3
11
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0
3
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
61,536
0
9,198,972
0
0
0
0
26,985,870
0
70,850,804
21,779,885
4,590,964
165,587
0
0
235,811
0
0
29,612,187
13,215,757
3,261,660
520,282
441,038
107,255
0
2,063,323
546,668
2,682,849
0
0
832,535
7,648,923
0
392,367
106,843
448,985
0
0
184,421
1,381,025

14,414,098
389,673,594
279,981,790
625,721,975
688,726,506
3,601,971,453
103,124,240
31,957,890
34,551,501,502
451,773,128
50,967,666,332
490,117,500
6,568,588,955
109,248,209
274,376,317
7,269,632,413
11,226,180,895
85,779,627,222
27,148,051,584
13,224,238,070
3,131,946,376
879,923,245
2,885,395,234
2,185,022,513
180,823,175
276,649,797
42,606,846,182
19,149,264,118
5,899,620,055
862,487,334
2,574,704,804
490,066,902
2,741,324,215
2,603,737,388
435,427,244
3,153,189,130
2,647,326,332
766,770,107
1,720,214,007
13,811,863,098
1,003,981,805
946,040,734
287,531,863
1,218,310,778
1,180,132,697
277,880,761
714,215,792
5,475,423,452

1,907,364
9,325,829
22,021,362
101,794,987
77,550,551
335,672,240
3,879,040
1,943,079
5,394,193,676
38,700,780
6,048,012,216
67,803,539
905,054,061
11,036,380
36,147,738
1,020,041,719
1,171,366,252
12,176,947,736
4,135,268,621
1,662,918,598
323,186,427
102,566,409
153,631,985
260,180,508
40,952,609
25,511,864
6,509,632,427
2,680,621,988
629,261,753
117,736,206
202,424,853
56,472,594
388,286,790
288,178,168
88,108,805
408,552,183
336,094,762
146,523,874
171,322,522
1,827,067,103
150,052,502
105,616,746
37,558,022
154,779,125
148,535,307
64,333,347
72,688,627
733,563,675

R1C
R1D
R1E
R1F
R1G

LOCAL REV TRANSPORT FEES INDIVIDUALS
R1H
LOCAL REV TRANSPORT FEES LEAS
R1I
LOCAL REV EARNINGS ON INVESTMENT
R1J
LOCAL REV FOOD SERVICE
R1K
LOCAL REV STUDENT ACTIVITIES
R1L
LOCAL REV OTHER
R1M
LOCAL REV TEXTBOOK
R1N
LOCAL REV SUMMER SCHOOL
STR1
LOCAL REV SUBTOTAL
R2
INTERMEDIATE REVENUE
R3
STATE REVENUE
R4A
FED REV DIRECT GRANTS
R4B
FED REV THRU STATE
R4C
FED REV THRU INTERMEDIATE AGENCIES
R4D
FED REV OTHER SOURCES
STR4
FED REV SUBTOTAL
R5
REV FROM OTHER SOURCES
TR
TOTAL REVENUE FROM ALL SOURCES
E11
INSTR EXP SALARIES
E12
INSTR EXP EMP BENEFITS
E13
INSTR EXP PURCHASED SERVICES
E14
INSTR EXP TUITION
E15
INSTR EXP TUITION TO OTHER LEAS
E16
INSTR EXP SUPPLIES
E17
INSTR EXP PROPERTY
E18
INSTR EXP OTHER
STE1
INSTR EXP SUBTOTAL
E11A
INSTR EXP REGULAR PROGRAM SALARIES
E11B
INSTR EXP SPECIAL EDUCATION SALARIES
E11C
INSTR EXP VOCATIONAL SALARIES
E11D
INSTR EXP OTHER PROGRAMS SALARIES
E2
INSTR EXP TEXTBOOKS
E212
SUP EXP SALARY STUDENTS
E213
SUP EXP SALARY INSTR STAFF
E214
SUP EXP SALARY GEN ADMIN
E215
SUP EXP SALARY SCHOOL ADMIN
E216
SUP EXP SALARY OPER & MAINTENANCE
E217
SUP EXP SALARY STUDENT TRANSP
E218
SUP EXP SALARY OTHER SERVICES
TE21
SUP EXP SALARY SUBTOTAL
E222
SUP EXP EMP BENEFITS STUDENTS
E223
SUP EXP EMP BENEFITS INSTR STAFF
E224
SUP EXP EMP BENEFITS GEN ADMIN
E225
SUP EXP EMP BENEFITS SCHOOL ADMIN
E226
SUP EXP EMP BENEFITS OPER & MAINTENANCE
E227
SUP EXP EMP BENEFITS STUDENT TRANS
E228
SUP EXP EMP BENEFITS OTHER SERV
TE22
SUP EXP EMP BENEFITS SUBTOTAL
See notes at end of table.

G-5

Appendix G—Value Distribution and Field Frequencies
Table G-2. Minimum, maximum, and mean for continuous variables, by variable: Fiscal year 2016—Continued
Number of
Not
states
reported Missing applicable
Variable
Description
Minimum

Maximum

Mean

0
279,373
114,100
0
0
0
0
1,254,047

415,166,440
759,678,051
402,612,009
289,731,852
1,604,158,743
2,026,622,574
709,202,943
4,939,906,034

59,681,185
72,648,354
72,585,789
20,703,657
291,486,023
187,180,605
92,014,128
796,299,741

E232
E233
E234
E235
E236
E237
E238
TE23
E242

SUP EXP PURCH SERV STUDENTS
SUP EXP PURCH SERV INSTR STAFF
SUP EXP PURCH SERV GEN ADMIN
SUP EXP PURCH SERV SCHOOL ADMIN
SUP EXP PURCH SERV OPER & MAINTENANCE
SUP EXP PURCH SERV STUDENT TRANSP
SUP EXP PURCH SERV OTHER SERV
SUP EXP PURCH SERV SUBTOTAL

56
56
56
56
56
56
56
56

0
0
0
0
0
0
0
0

SUP EXP SUPPLIES STUDENTS

$79,211,419

$11,291,327

E243

SUP EXP SUPPLIES INSTR STAFF

61,852

206,942,244

33,539,251

E244

SUP EXP SUPPLIES GEN ADMIN

84,855

27,656,387

4,819,809

E245

SUP EXP SUPPLIES SCHOOL ADMIN
SUP EXP SUPPLIES OPER & MAINTENANCE
SUP EXP SUPPLIES STUDENT TRANSP
SUP EXP SUPPLIES OTHER SERV

56
56
56
56

0
0
0
0

89,349,504
1,867,879,816
174,785,122
169,198,309

8,632,098
209,689,233
33,698,156
22,202,654

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

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

422,499
0
0
0
0
0
0
0
108,732
0
0
0
0
0
0
0
526,436
33,609
3,461,231
936,430
3,725,284
0
567,543
1,275,420
11,232,930
1,602,057
416,529
0
726,822
0
0
10,171,874
0
0
0
0
0
0
0

2,537,547,204
4,638,883
127,674,540
25,515,745
6,611,526
250,614,539
156,729,018
87,756,191
472,281,204
95,551,116
34,349,414
99,009,377
26,283,504
140,098,515
114,381,443
794,075,939
912,209,777
4,214,534,899
4,519,905,064
1,115,077,582
4,755,680,688
7,170,205,943
2,921,797,682
3,320,788,945
26,391,879,412
900,351,957
418,107,665
286,322,361
1,403,078,469
55,454,689
58,425,577
2,832,816,131
100,196,635
40,826,284
63,519,545
107,718,561
14,821,227
120,428,163
249,843,542

323,872,529
1,324,738
14,506,013
1,949,762
1,429,464
25,304,924
29,841,993
14,853,783
89,210,677
4,791,621
3,949,641
13,917,228
3,068,677
7,363,147
4,432,117
29,409,458
66,931,888
614,103,424
503,932,159
216,989,653
595,735,739
993,168,472
436,168,099
387,637,389
3,747,734,936
128,545,500
52,702,416
46,273,714
197,338,044
7,025,186
5,415,885
430,275,559
5,924,558
2,123,093
3,700,260
5,665,643
663,454
4,051,799
21,465,353

E246
E247
E248
TE24

SUP EXP SUPPLIES SUBTOTAL
E252
SUP EXP PROPERTY STUDENTS
E253
SUP EXP PROPERTY INSTR STAFF
E254
SUP EXP PROPERTY GEN ADMIN
E255
SUP EXP PROPERTY SCHOOL ADMIN
E256
SUP EXP PROPERTY OPER & MAINTENANCE
E257
SUP EXP PROPERTY STUDENT TRANSP
E258
SUP EXP PROPERTY OTHER SERV
TE25
SUP EXP PROPERTY SUBTOTAL
E262
SUP EXP OTHER STUDENTS
E263
SUP EXP OTHER INSTR STAFF
E264
SUP EXP OTHER GEN ADMIN
E265
SUP EXP OTHER SCHOOL ADMIN
E266
SUP EXP OTHER OPER & MAINTENANCE
E267
SUP EXP OTHER STUDENT TRANSP
E268
SUP EXP OTHER OTHER SERV
TE26
SUP EXP OTHER SUBTOTAL
STE22
SUP EXP SUBTOTAL STUDENTS
STE23
SUP EXP SUBTOTAL INSTR STAFF
STE24
SUP EXP SUBTOTAL GEN ADMIN
STE25
SUP EXP SUBTOTAL SCHOOL ADMIN
STE26
SUP EXP SUBTOTAL OPER & MAINTENANCE
STE27
SUP EXP SUBTOTAL STUDENT TRANSP
STE28
SUP EXP SUBTOTAL OTHER SERV
STE2T
SUP EXP TOTAL SUPPORT SERVICES
E3A11
NONINSTR SERV FOOD SERV SALARIES
E3A12
NONINSTR SERV FOOD SERV EMP BENEFITS
E3A13
NONINSTR SERV FOOD SERV PURCH SERV
E3A14
NONINSTR SERV FOOD SERV SUPPLIES
E3A2
NONINSTR SERV FOOD SERV PROPERTY
E3A16
NONINSTR SERV FOOD SERV OTHER
E3A1
NONINSTR SERV FOOD SERV SUBTOTAL
E3B11
NONINSTR SERV ENTERPRISE SALARIES
E3B12
NONINSTR SERV ENTERPRISE EMP BENEFITS
E3B13
NONINSTR SERV ENTERPRISE PURCH SERV
E3B14
NONINSTR SERV ENTERPRISE SUPPLIES
E3B2
NONINSTR SERV ENTERPRISE PROPERTY
E3B16
NONINSTR SERV ENTERPRISE OTHER
E3B1
NONINSTR SERV ENTERPRISE SUBTOTAL
See notes at end of table.

G-6

Maximum

Mean

STE3
E4A1
E4A2
E4B1
E4B2
E4C1
E4C2
E4D
E4E1
E4E2
STE4
TE5
E61
E62
E63
STE6
E7A1

NONINSTR SERV TOTAL
DIRECT PROG SUP TEXTBOOKS
DIRECT PROG SUP TEXTBOOKS (PROPERTY)
DIRECT PROG SUP TRANSPORT
DIRECT PROG SUP TRANSPORT (PROPERTY)
DIRECT PROG SUP EMP BENEFITS
DIRECT PROG SUP EMP BENEFITS (PROPERTY)
DIRECT PROG SUP PRIVATE SCHOOL STUDENT
DIRECT PROG SUP OTHER
DIRECT PROG SUP OTHER (PROPERTY)
DIRECT PROG SUP SUBTOTAL
CURRENT EXPENDITURES
FACILITIES ACQUISITION NONPROPERTY
FACILITIES ACQUISITION PROPERTY (LAND & BL
FACILITIES ACQUISITION PROPERTY (EQUIPMEN
FACILITIES ACQUISITION NONPROPERTY & PRO

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

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

10,324,229
0
0
0
0
0
0
0
0
0
0
58,675,073
0
0
0
0

3,004,402,994
0
0
0
0
0
0
228,925,543
0
108,732
0
72,003,128,588
6,935,213,006
364,447,973
477,808,340
7,757,161,724

451,740,911
0
0
0
0
0
0
7,707,358
0
1,942
0
10,709,108,274
739,516,148
68,030,666
52,514,788
860,061,601

OTHER USE DEBT SERVICE INTEREST

$3,226,625,915

$312,718,432

E7A2

OTHER USE DEBT SERV REDEMPTION
OTHER USE DEBT SERV SUBTOTAL
COMM SERV NONPROPERTY
COMM SERV PROPERTY

56
56
56
56

0
0
0
0

4,710,710,520
6,224,276,372
409,739,490
17,045,499

638,656,986
951,375,418
61,214,656
746,907

STE7
E81
E82
E9A

DIRECT COST PROG NONPUB SCHOOL

513,867,462

22,740,397

E9B

DIRECT COST PROG ADULT ED

479,070,002

35,017,754

E9C

DIRECT COST PROG COMM COLLEGE

25,407,683

730,899

E9D

DIRECT COST PROG OTHER
DIRECT COST PROG PROPERTY
DIRECT COST PROG SUBTOTAL
PROPERTY TOTAL
TOTAL EXPENDITURES FOR EDUCATION
EXCLUS FOR PL 100 297 TITLE I
EXCLUS FOR PL 100 297 TITLE I CO
EXCLUS FOR PL 100 297 TITLE V
EXCLUS FOR PL 100 297 TITLE V PART A CO
TOTAL EXCLUS FOR PL 100 297
NET CURRENT EXPENDITURES
ADA (STATE AND NCES DEFINITION)
ADA (STATE DEFINITION)

56
56
56
56
56
56
56
56
56
56
56
56
26

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

0
0
0
0
0
0
0
0
0
0
0
0
30

0
0
0
371,233
67,308,520
0
0
0
0
403,434
48,888,208
9,298
120,554

735,688,328
66,873,447
1,558,972,493
1,370,290,234
79,689,945,238
1,466,851,181
377,371,350
17,021,477
6,883,203
2,449,537,856
69,777,291,395
6,031,796
6,031,796

15,379,748
1,916,337
73,868,798
261,062,564
11,844,770,440
219,509,029
44,514,719
360,466
196,003
470,419,451
10,238,688,824
851,325
1,218,504

E91
STE9
TE10
TE11
X12C
X12D
X12E
X12F
TX12
NCE13
ADA
A14A
A14B

ADA (NCES DEFINITION)
30
0
26
9,298
1,696,996
533,103
PPE15
PER PUPIL EXPENDITURES
56
0
0
4,362
23,134
12,178
MEMBR15 STUDENT MEMBERSHIP
54
2
0
13,805
6,304,741
940,190
CE1
CURRENT EXPENDITURES FROM STATE AND LO
37
19
0
755,700,368
65,983,354,310
11,458,231,122
CE2
CURRENT EXPENDITURES FROM FEDERAL
38
18
0
19,117,805
6,019,774,273
990,564,186
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public Education Financial Survey
(NPEFS)," Fiscal year 2016, Provisional Version 1a.

G-7

Appendix H—State Notes

H-1

Appendix H - State Notes
The following notes describe known anomalies in state data reported to the collection agent.
Unless otherwise noted, each anomaly recorded here applies to fiscal year 2016 (FY16). The
absence of “Notes” for a state indicates that the state’s data did not contain any known
anomalies. States are in order by their American National Standards Institute (ANSI) code.
Alabama
Fiscal Year: October 1–September 30
Notes:
• Student Transportation Support Services, Property (E257) increased more than 25%
from the prior year. The largest part of the increase ($12.4 million) was from the
purchase of buses by Tuscaloosa City Schools ($5.1 million) and Mobile County
Schools ($7.9 million).
• Many school districts had significant variances, both increases and decreases, from
proceeds from bonds, which caused an increase in Other Sources of Revenue (R5).
The most significant increase was for $162 million for Mobile County Schools.
Alaska
Fiscal Year: July 1–June 30
Notes:
• An increase in Other Revenue From Local Sources (R1L) occurred in 54% of school
districts. Lower Kuskokwim School District had the largest increase, which was an
increase of $17.8M in Gains or Losses on the Sale of Capital Assets within capital
projects fund.
• The State of Alaska's statutory on-behalf contribution decreased from 58.19% to
16.71% for the Teacher Retirement System (TRS) and from 22.03% to 5.19% for the
Public Employee Retirement System (PERS). This resulted in a significant reduction
in the percentage of Total Revenue (TR) coming from State Revenue (R3), and
decreases in Instruction, Employee Benefits (E12) (-38%), Student Support Services
(E222) (-38.9%), Instruction Support Services (E223) (-37.8%), General
Administration (E224) (-32%), School Administration (E225) (-34%), Operations and
Maintenance (E226) (-21%), and Other Support Services (E228) (-15%).
• Instruction, Tuition Payments Outside the State (E14) increased in 55% of reporting
districts in FY2016. Tuition and Voucher Payments to Other LEAs and Charter
Schools within the State (E15) decreased in 67% of reporting districts in FY2016.
• Support Services, Student Transportation, Property (E257) increased by 1600%. The
largest increase came from the Anchorage School District, which purchased school
buses.
• Purchases of Food Services, Supplies (E3A14) decreased in 66% of reporting districts
in FY2016, while salaries and other expenditures remained relatively stable.
• Facilities Acquisition & Construction Services, Non-Property Expenditures
(Construction) (E61) decreased by 17%. Lake & Peninsula and Mat-Su Borough
School Districts, which decreased by $14.3M and $7.3M, respectively, returned to
normal expenditure levels in FY2016.

H-2

Appendix H - State Notes
•

State Per Pupil Expenditure (PPE15) decreased by 13.4% from the prior year. While
Alaska’s ADA increased slightly over the prior year, the Net Current Expenditures
for Education (NCE13) decreased by $326.5 million from the prior year largely due
to a decrease in Alaska’s statutory on-behalf rate to the TRS and PERS.

Arizona
Fiscal Year: July 1–June 30
Notes:
• General Administration Support Services, Employee Benefits (E224) increased more
than 25% from the prior year due to a FY16 chart of accounts update in which
Retirees Benefits was moved from function 1000 to 2350. The largest impacts were in
three districts accounting for approximately $9.6 million of the increase.
• Student Transportation Support Services, Property (E257) increased more than 25%
from the prior year. Kyrene School District accounts for approximately 50% of the
$16 million increase. They converted school buses to diesel fuel, added cameras to
the buses, and added additional air conditioning to some buses.
Arkansas
Fiscal Year: July 1–June 30
Notes:
• Many school districts in Arkansas are beginning to contract out services for Food
Service Management. They have stated that the Affordable Care Act and insurance
benefits are leading factors toward this change. Districts are finding a big cost savings
by eliminating employees for the food service management. Some districts are
beginning to contract out transportation and maintenance and operation services as
well. We may see this same trend in those areas in FY17 reporting. This is so wide
spread that it is negatively affecting the Arkansas Teacher Retirement System. There
is a bill before the legislative session to charge districts a surcharge who are going in
this direction.
California
Fiscal Year: July 1–June 30
Notes:
• In California, revenues for District Activities (R1K) are typically collected and
managed by student organizations rather than by school districts. Incidental revenues
that school districts collect for District Activities are reported as Other Revenue from
Local Sources (R1L).
• The percent of Federal Revenue (STR4) over Total Revenue (TR) decreased
approximately 11.81%, or decreased from 9.61% to 8.47%, from the prior year. This
was due to greater increases in state, local, and other revenue causing the proportion
of federal revenue to total revenue to decrease.
• The increased salaries paid to vocational education teachers were mainly due to new
career technical education funding. Beginning 2015–16, this one-time funding for a
three-year competitive grant program was to promote high-quality career technical
education. $400 million was provided in 2015–16, and it required the local
educational agencies to provide a dollar-to-dollar funding match.

H-3

Appendix H - State Notes
•

•
•

The increase in General Administration Support Services, Supplies (E244) was due to
one county office of education incurring approximately $843,000 to replace all
classroom furniture throughout all school districts within the county. On the other
hand, another school district incurred additional expenditures (approximately $1.3
million) for the one-time purchase of iPads for students.
The increase in Instruction, Other (E18) and Student Transportation Support Services,
Property (E257) expenditures were mainly due to use of the increased state K-12
education funding, and about half was reported by California’s largest school district.
State Per Pupil Expenditures (PPE15) increased $1,012 (9.58%) from the prior year.
The increased spending on K–12 education was reasonable due to the increase in total
revenue from all sources. The total revenue from all sources (TR) increased $11.4
billion (15.30%) from the prior year, resulting in an increase in net current
expenditures for education (NCE13) of $6 billion (9.48%) from the prior year. At the
same time, average daily attendance decreased slightly, by 5,855 (0.10%), from the
prior year.

Colorado
Fiscal Year: July 1–June 30
Notes:
• The increase in Revenue from Intermediate Sources (R2) was due to an influx of cashin-lieu of land, which can vary significantly from year to year.
• The increases in Student Transportation Support Services, Purchased Services (E237)
and Student Transportation Support Services, Property was due to: external
transportation costs and purchase of 12 new buses by two districts; special ed student
transportation done by 3rd parties as reported by one county; purchase of new radios,
uniforms and 3rd party transportation by one county; and the purchase of 23 new
buses by one county.
• The decrease in Other Support Services, Employee Benefits (E228) was due to
Denver County changing the process of how benefits were allocated across programs.
Connecticut
Fiscal Year: July 1–June 30
Notes:
• Connecticut does not collect data from local school districts for District Activities
(R1K).
Delaware
Fiscal Year: July 1–June 30
Notes:
• Delaware has not collected Tuition from Individuals (R1E) for several years.
• Food Services Operations expenditures are based on estimates.

H-4

Appendix H - State Notes

District of Columbia
Fiscal Year: October 1–September 30
Notes:
• The tuition payment reported in Tuition from Individuals (R1E) was for one LEA that
collected a tuition payment that should have been paid and managed by the state
education office. This was researched and resolved.
• Several LEAs reported Earnings on Investments (R1I) in FY16.
• The reporting structure changed for a large volume of LEAs that are serviced by
EdOps, which is an organization in DC that provides finance and accounting services.
This organization has standardized the reporting structure specifically for the LEA's
they support. Because of this structure change, there were significant changes in
several categories, such as instruction support services, student support services,
school administration expenditures, general administration expenditures, etc.
Florida
Fiscal Year: July 1–June 30
Notes:
• The decrease in Student Transportation, Support Services (E247) was due to a decline
in the price of diesel fuel.
• The increase in Other Support Services, Other (E268) was due to one district that had
additional costs for a health insurance subsidy.
Georgia
Fiscal Year: July 1–June 30
Notes:
• Tuition from Individuals (R1E) increased 15% over the prior year. One metro district
began reporting this line item ($2.4M) which is 65% of the total increase.
• Other Sources of Revenue (R5) increased 256% over prior year. More bonds were
issued in FY16 compared to FY15; a large increase compared to FY15, but
comparable to FY12.
• Operations and Maintenance Support Services, Property (E256) expenditures
increased 31% over last year. A few Districts made significant purchases in this area
in FY16. This category is up 4 years in a row (as appropriations to districts increase).
• Student Transportation Support Services, Other (E267) increased due to a new
expenditure for FY16. In 2015, the Georgia legislature passed House Bill 170 (HB
170) which added an additional "Highway Impact Fee" for heavy vehicles to be paid
in conjunction with other licensing Fees. This new fee is applicable to school buses in
addition to the annual license fees.
• Food Services Operations, Employee Benefits (E3A12) increased due to a state health
insurance increase. Health insurance costs for school food employees (non-certified)
has increased at a different rate than for teachers (certified).
Hawaii
Fiscal Year: July 1–June 30
Notes:
H-5

Appendix H - State Notes
•
•
•

Hawaii does not charge Tuition from Individuals (R1E).
Hawaii Department of Education increased investment in instructional equipment,
leading to an increase in Instruction, Property (E17).
The increase in Operations and Maintenance, Purchased Services (E236) was due to
the completion of several projects: re-roofing of schools, electrical upgrades within
schools, heat abatement, one new football field and two new softball fields were
completed during FY16.

Idaho
Fiscal Year: July 1–June 30
Notes:
• Instruction Support Services, Purchased Services (E233) is at least $10,000,000, and
increased more than 25% from the prior year. Idaho has always included
unemployment insurance payments paid directly to the Idaho Department of Labor
for benefit of LEAs. Beginning with the 2015-2016 survey, Idaho has included
expenditures made at the SEA level for benefit of LEAs for other items as well,
including money spent by the SEA to benefit LEAs for wireless infrastructure,
Instructional Management System maintenance, Student Achievement Assessments,
Math Initiative, Reading Initiative, Remediation, Professional Development, and
Content & Curriculum.
Illinois
Fiscal Year: July 1–June 30
Notes:
• Student Transportation Support Services, Property (E257) increased compared to
FY15 because several districts had expenses in FY16 but no expenses in FY15.
• The increase in Other Support Services, Other (E268) was due to Chicago SD 299
issuing State Aid Anticipation Certificates totaling $26 million in FY16.
Indiana
Fiscal Year: July 1–June 30
Notes:
• The increase in Non-Property Tax (R1B) was due to school corporations receiving a
special Local Option Income Tax (LOIT) distribution.
• Warren Township bought Chromebooks to be used as textbooks for $3.5 million,
leading to the increase in Instruction, Property (E17).
• The decrease in General Administration Support Services, Employee Benefits (E64)
was due to better coding of employee benefits.
Iowa
Fiscal Year: July 1–June 30

H-6

Appendix H - State Notes
Kansas
Fiscal Year: July 1–June 30
Notes:
• Other Revenue from Local Sources (R1L) increased by $81 million due to refunding
of bonds ($42.6 million), sale of Capital Outlay Bonds by Shawnee Mission ($9
million), and health premium contributions and payroll deductions for a self-funded
shared health insurance plan that Gardner Edgerton Olathe entered into ($21.3
million).
• Instruction, Tuition Payments (E14) USD 382 Pratt makes up $513,801 of statewide
increase of $651,209. FY16 is first year for virtual program and they are contracting
with Clearwater for Virtual Education, but will run their own program for 2016-17
school year.
• Beginning with the FY16 school year, USD 202 Turner began contracting with a food
service management company rather than the USD running food service program.
This makes up $1.2M of statewide increase in Food Services Operations, Purchased
Services (E3A13). In addition, four other districts are contracting with a food service
management company rather than the USD running food service program.
Kentucky
Fiscal Year: July 1–June 30
Notes:
• Debt Service Other Uses subtotal (STE7) decreased more than 20% from the prior
year. In FY15, districts were able to refinance debt to reduce their interest rate;
paying off the old principal caused the increased in expenditures in this section. In
FY16, the principal and interest amounts were less causing the reduction in
expenditures.
Louisiana
Fiscal Year: July 1–June 30
Notes:
• Several LEA’s reported receiving legal settlements relative to the BP oil spill in FY16
and not in FY15. This caused an increase in Other Revenue from Local Sources
(R1L).
• The decrease in Federal Sources of Revenue (STR4) was due to LEAs receiving less
FEMA Disaster Relief in FY16 than in FY15.
• Tuition to other LEAs within the State (E15) increased due to more students being
housed at a one LEA and receiving instruction from another LEA.
• Several LEAs purchased buses in FY16 leading to an increase in Student
Transportation Support Services, Property (E257).
Maine
Fiscal Year: July 1–June 30
Notes:
• The increase in Other Sources of Revenue (R5) was due to multiple school
construction projects that went out for bond during FY16.

H-7

Appendix H - State Notes
•

The large increase in Instruction, Purchased Services (E13) was due to an increased in
Charter School purchased services that now have direct state funding and substitutes,
special education and new/expansion of pre-k programs became contracted services
in some districts.

Maryland
Fiscal Year: July 1–June 30
Notes:
• Up until FY11, Maryland consistently reported District Activities (R1K) as they
pertained to revenues recognized from student activities that supported Enterprise
Operation Expenditures. For FY16, there were district activities included in current
expenses.
Massachusetts
Fiscal Year: July 1–June 30
Michigan
Fiscal Year: July 1–June 30
Notes:
• Michigan continues to experience a slight decline in K-12 enrollment.
Minnesota
Fiscal Year: July 1–June 30
Notes:
• Transportation Fees From Individuals (R1G) decreased by 41% percent this year due
to one large school district that coded expenditures differently from the prior year.
The district received additional revenue in prior years from a new program. In order
to receive the additional revenue from the State of Minnesota, the district incurred
additional expenditures in transportation. The district coded the transportation
expenditures and revenues correctly in FY16. In future years, these expenditures will
be coded similar to FY16.
• Earnings on Investments (R1I) increased by 50% this year due to several districts that
did a bond refunding, which generated additional interest.
• Other Revenue from Federal Sources (R4D) increased by 30% this year due to the
five largest districts participation in the School Nutrition Program (SNP). These
districts received a larger entitlement attributed to an increase in the reported
reimbursable meals. This can come from increased enrollment and/or adding new
schools.
• Other Sources of Revenue (R5) increased by 50% this year due to a number of large
districts with bond sales and/or certificates of participation. Long Term Facilities
Maintenance was passed by legislation in May of 2015, which allowed districts to
pass bonds for large building maintenance projects.
• General Administration Support Services, Property (E254) expenditures increased by
32% or $6,132,899 due to four larger districts purchasing technology equipment for
instructional purposes. These expenditures should be recorded in the General
Administration Support Services, Property area, as we had inadvertently left out the

H-8

Appendix H - State Notes

•

word "non" when using the word instructional at the time the item was first
submitted. These purchases were for non-instructional purposes.
Operation and Maintenance Support Services, Property (E256) decreased by 30% due
to one district reclassifying the expenditures to another program area. In addition,
there were a small number of districts that spent less than the prior year on
technology updates and/or capital leases.
Enterprise Operations, Purchased Services (E3B13) increased by 102% this year due
to a district contracting services in order to support the transportation services they
provide which had been done in-house prior to this year. This district is technically a
third party entity who is contracting transportation services to provide to other school
districts. The company that they contract with is providing the actual transportation
services for the districts. The main district used to provide the actual transportation
services in house prior to FY16. The expenditures are coded correctly for FY16.
Facilities Acquisition and Construction Services, Property Expenditures (E62)
expenditure has increased 32% due to 18 districts that had increased acquisition of
land and/or improvements to existing buildings including construction and
remodeling, renovation of HVAC systems, etc.
Minnesota will not be able to provide Current Expenditures Paid from State and
Local Funds (CE1) and Current Expenditures Paid from Federal Funds (CE2) until
FY19.

Mississippi
Fiscal Year: July 1–June 30
Notes:
• The increase in Other Sources of Revenue (R5) reflects increases from districts
issuance of debt.
• The increase in Grants-in-Aid Direct from the Federal Government (R4A) reflects
increases in Federal Grants, including FEMA grants for district projects.
• FY16 data includes revenues and expenditures for charter schools. This is the first
year of operation for charter schools in Mississippi.
• Current Expenditures Paid from State and Local Funds (CE1) and Current
Expenditures Paid from Federal Funds (CE2) are not currently calculated.
Methodology for tracking these amounts is being drafted.
Missouri
Fiscal Year: July 1–June 30
Notes:
• Student Transportation Support Services, Property (E257) increased from
$33,326,663 in FY15 to $43,413,024 in FY16, an increase of $10,086,391, largely
due to Rockwood School District, a school district in St. Louis County, transitioning
to district operated transportation. Due to this transition, the district purchased a bus
fleet, which significantly increased the Student Transportation property expenditures.
• Missouri does not currently collect expenditures from districts in the state based on
funding sources of state, local, and federal funds; therefore, there is no information
that can currently be provided for Current Expenditures Paid from State and Local
Funds (CE1) and Current Expenditures Paid from Federal Funds (CE2). Missouri is
H-9

Appendix H - State Notes
currently working on an enhancement to the financial reporting system that districts
report their year-end financial data through and will be able to report on these items
beginning with FY19.
Montana
Fiscal Year: July 1–June 30
Notes:
• Other Sources of Revenue (R5) reported in FY15 was $30,609,984 and in FY16 it is
$206,583,908, this is a difference of $175,973,924. This difference is related to
reported, sale of bonds, Montana revenue code 5110 and premium on sale of bonds,
Montana revenue code 5111. There are an additional 12 LEA's in FY16 with reported
revenues under these codes creating a difference between FY15 and FY16 of
$178,953,444 accounting for the majority of the change.
• Operation of Non-Instructional Enterprise Operations Subtotal (E3B1) increased
more than 25% from the prior year. In FY15 this item was reported at $2,354,088 and
in FY16 $5,202,733, a difference of $2,848,645 or 121%. This item is a rollup of
Enterprise Operations (3200) with the largest difference shown in item E3B13 or
Purchased Services (300-500) reported at FY15 $282,312 and FY16 at $2,475,530 or
a difference of $2,193,218. $2,184,778 of this increase is attributed to Kalispell
Elementary (LE0310). This LEA is operating a multidistrict group health insurance
plan that is to be accounted for outside the district’s operation in FY 2017. The
amount is the expenditure related to the premium on the group health plan.
Nebraska
Fiscal Year: September 1–August 31
Nevada
Fiscal Year: July 1–June 30
Notes:
• Other Sources of Revenue (R5) increased more than 50% from the prior year. In
FY16, our largest district, Clark County School District, issued new bonds totaling
$627,005,000 for which funds are expected to be used to finance all or a portion of
the cost of acquiring, improving and equipping school facilities of the district,
including transportation, energy conservation and technology equipment.
• Student Support Services, Supplies (E242) increased more than 25% from the prior
year. In FY16, increased funding for the Gifted and Talented (GT) program was
appropriated by the Nevada Legislature. The second largest district, Washoe County
School District, purchase additional supplies to enhance and expand their GT
program.
• Instruction Support Services, Supplies (E243) decreased more than 25% from the
prior year. This decrease was largely due to the largest school district, Clark County
School District's increased expenditures in FY15 for this category. These one-time
expenditures included technology products, assessment and software tools.
• General Administration Support Services, Purchased Services (E234) increased more
than 25% from the prior year. In FY16, the largest district, Clark County School

H-10

Appendix H - State Notes
District, experienced a $4.3 million additional direct assessment related to property
insurance and $1 million additional legal services.
New Hampshire
Fiscal Year: July 1–June 30
Notes:
• New Hampshire has been seeing a steady decline in recent years in school age
population resulting in a lower attendance number.
• Current Expenditures by Fund Type (CE1 & CE2) not available for FY16. New
Hampshire needs to reconfigure the financial statement to accommodate the new
ESSA requirements. This is expected to be ready for the FY18 submission.
New Jersey
Fiscal Year: July 1–June 30
Notes:
• The increase in District Activities (R1K) was due to an increase in contract income
from FY15 to FY16 for Sterling High School district. In addition, Northern Valley
Regional had Regional Special Education (in their business activities) whose
revenues increased by $4.3 million between FY15 and FY16.
• The increase in Enterprise Operations, Support Services Expenditures Subtotal
(E3B1) was due to a district, Sterling High School district, which had an increase in
contract expenditures from FY15 to FY16. In addition, Northern Valley Regional had
a Regional Special Education (in their enterprise business activities) whose
expenditures increased by $4.9 million between FY15 and FY16.
• The $367 million increase in Debt Service, Other Uses Subtotal (STE7) was due to an
increase in principal payments of state issued school construction bonds.
New Mexico
Fiscal Year: July 1–June 30
Notes:
• The decrease in Other Revenue from Local Sources (R1L) was due to several
reasons: E-rate increased by $1.5 million from FY15; bond building, refunds of prior
year expenditures decreased by $4.1 million from FY15; and Special Capital OutlayLocal, refunds of prior year expenditures decreased by $1.5 million from FY15.
• Food Services Operations, Purchased Services (E3A13) increased due to many LEAs
contracting on a yearly basis with food service management companies.
New York
Fiscal Year: April 1–March 31
Notes:
• The increase in Other Support Services, Property (E258) was due to an increase in
general support, central services, central data processing and equipment by many
districts.
• The increase in Other Support Services, Other (E268) was due to an increase in debt
service, bond anticipation notes and school construction interest by many accounts.

H-11

Appendix H - State Notes
•
•

The increase in Direct Cost Programs, Adult Education (E9B) was due to a lack of
employee benefits being allocated to this item in FY15, whereas $79,360,174 was
allocated in FY16.
Pre-K data is excluded from New York’s ADA and financial data.

North Carolina
Fiscal Year: July 1–June 30
Notes:
• District Activities (R1K) cannot be reported because North Carolina’s chart of
accounts does not identify them.
• The increase in Other Sources of Revenue (R5) was primarily due to an increase in
Bond and Note proceeds which increased by more than $169 million.
• The NC General Assembly appropriates textbook funds in NC and it is not
uncommon to have large spikes from one year to another. The appropriations for
textbooks increased from $24 million in FY15 to $52 million in FY16. This is in line
with the increase in Textbook Expenditures for Classroom Instruction (E2).
North Dakota
Fiscal Year: July 1–June 30
Notes:
• The increase in Other Revenue from Local Sources (R1L) was due to an increase of
$10 million in Construction Grants.
• The increase in Other Sources of Revenue (R5) was due to an increase of $75 million
in bond sales.
• The increase in Total Revenue (TR) was due to a 3% increase in the per pupil
payment, rapid student enrollment increases and rapid taxable valuation increases
throughout the state.
• There was a significant increase in Special Education students and a $900,000
increase in out of state special education tuition expenses by Williston Public School
District. These two factors caused an increase in Instruction, Tuition Payments (E14).
• The increase in Instruction, Property (E17) was primarily due to Bismarck making a
purchase of new instructional equipment for over $2 million.
Ohio
Fiscal Year: July 1–June 30
Notes:
• There was an increase in Grants in Aid from the Federal Government through Other
Intermediate Agencies (R4C) due to an influx of funds classified by Ohio's chart of
accounts as miscellaneous federal grants, with a focus on the 4700 revenue codes.
• The increase in Direct Cost Programs, Other (E9D) was due to surges in spending for
management related object codes.
Oklahoma
Fiscal Year: July 1–June 30
Notes:

H-12

Appendix H - State Notes
•

•

•
•

•

Other Local Government Units - Non-Property Tax (R1D) decreased more than 25%
due to Oklahoma's largest school district Metropolitan Area Projects (MAPS) tax
project. This project is in its final stages and all revenue has been received in previous
years.
The decreases in Student Transportation Support Services, Supplies (E247), Other
Support Services, Supplies (E248) and Other Support Services, Other (E268) are due
to Oklahoma’s revenue shortfall. School districts are finding every possible way to
reduce spending in other areas to keep teachers in the classroom for student
instruction. This would include sharing cost with other districts to save money in the
areas of student transportation and other support services. They have also reduced the
cost of supplies due to lack of funds.
Direct Cost Programs, Adult Education (E9B) decreased more than 25% from the
prior year due to several districts eliminating the adult education program in their
districts to save money.
State Per Pupil Expenditure (PPE15) decreased from the prior year due to Oklahoma's
revenue shortfall, which caused a decrease in funding to school districts.
Subsequently, student population is growing each year with no increase in state
funding sources.
Oklahoma does not have the ability to separate private sources from Current
Expenditures Paid from State and Local Funds (CE!) and Current Expenditures Paid
from Federal Funds (CE2); therefore, private sources are included in CE1 and CE2.

Oregon
Fiscal Year: July 1–June 30
Notes:
• The State of Oregon implemented full-time kindergarten in FY16. To that end, the
legislature changed the state funding formula to include full-time kindergarten and
the districts stopped charging tuition for their full-time kindergarten programs. The
significant drop in dollars reported for Tuition from Individuals (R1E reflects the end
of tuition payments. Portland Public Schools alone had a drop of $5,462,589.
• In FY15, four districts (Beaverton, Portland, West Linn and Medford) accounted for
$1.1 billion in long-term debt financing, with the top 10 school districts accounting
for $1.577 billion in long-term debt financing. FY15 showed a considerable increase
over FY 2014, so it does not come as a surprise there is a considerable decrease in
Other Sources of Revenue (R5) with the FY16 report.
• With 25-50% increase in long-term debt financing reported during FY15, it follows
that a decrease in interest and redemption of principle that was reported for FY16.
• Pre-K data is excluded from Oregon’s ADA and financial data.
Pennsylvania
Fiscal Year: July 1–June 30
Notes:
• The increase in Instruction Support Services, Property (E253) was due to Philadelphia
City SD having an increase of $15 million dollars attributed to replacing obsolete
computers and computer equipment and Central Bucks SD having an increase of $4.7
million dollars attributed to technology purchases.
H-13

Appendix H - State Notes
•

•

The increase in Other Support Services, Other (E268) was due to several LEAs
incurring short-term interest expenditures and Chester Community Charter School
paying $2.3 million dollars in interest and fees on short-term loans due to borrowing
needed during the PA budget impasse. In addition, Philadelphia City SD had an
increase of $2.4 million dollars attributed to short-term borrowing interest and line of
credit fees.
The PA Department of Education is actively working with the PA Office of
Comptroller Operations to determine what actions need to be taken to enable the State
and LEAs to report the Current Expenditures by Fun Type required by ESSA.
However, final decisions have not yet been reached and we are unable to report the
two new data items on the FY16 NPEFS.

Rhode Island
Fiscal Year: July 1–June 30
Notes:
• Title I School Improvement Grants dropped from $6.6 million in FY15 to $1.7
million in FY16.
• ARRA Race to the Top dropped from $6.5 million in FY15 to $360 thousand in
FY16.
• The increase in Instruction Support Services, Employee Benefits (E223) was caused
by healthcare costs increasing by $1.6 million and pension costs increasing by $1.2
million.
South Carolina
Fiscal Year: July 1–June 30
Notes:
• Charleston County School District had a $6.2 million increase from FY15 to FY16 in
local one-cent sales tax revenues, which caused an increase in Non-property Tax
(R1B).
• Student Transportation Support Services, Supplies (E247) decreased more than 25%
from the prior year. There was a decrease in the price of diesel fuel between FY15
and FY16.
South Dakota
Fiscal Year: July 1–June 30
Notes:
• Instructional, Property (E17) increased due to a number of LEAS purchasing
instructional computer equipment.
• The decrease in Operation and Maintenance, Property (E256) was due to higher
maintenance expenditures at a larger school district in FY15.
• Current Expenditure by Fund Type data (CE1 and CE2) is not currently available in
South Dakota.
Tennessee
Fiscal Year: July 1–June 30
Notes:

H-14

Appendix H - State Notes
•
•
•

District activities revenue has decreased statewide due to the collection of less student
activity fees and more accurate accounting for expenditures being reported.
There was an increase in Instruction, Property (E17) due to a statewide increase in the
purchase of instructional equipment such as desk, chairs, computers and software, etc.
The decrease in Student Transportation Support Services, Property (E257) includes a
decrease in spending on buses, computers and equipment used for transportation
program.

Texas
Fiscal Year: September 1–August 31
Notes:
• Other Support Services, Other (E268) expenditures decreased due to a $330 million
decrease in Other Debt Service Fees.
Utah
Fiscal Year: July 1–June 30
Notes:
• State revenue went up by over $177 million. To better fulfill the mission of education,
Utah added new revenues to the LEAs.
• The decrease in Student Transportation Support Services, Property (E257) was due to
the purchase of school buses decreasing because of rumors of additional support for
bus purchases that will be in FY18. In addition, the largest LEA began entering into a
lease purchase for their buses rather than outright purchase at a larger amount.
• The increase in State Per Pupil Expenditures (PPE15) was caused by State revenues
increasing by approximately $200 million while student enrollment increased by a
relatively small amount 10,840.
Vermont
Fiscal Year: July 1–June 30
Notes:
• Vermont does not have the data needed to show Current Expenditures by Fund Type
(CE1 and CE2). Adjustments have been made to collect this data in the FY17
collections.
Virginia
Fiscal Year: July 1–June 30
Notes:
• As in previous years, Virginia does not have revenues for District Activities (R1K).
Washington
Fiscal Year: September 1–August 31

H-15

Appendix H - State Notes
West Virginia
Fiscal Year: July 1–June 30
Notes:
•
Due to a review of the FY16 data related to Non-property Tax (R1B), it was
determined that the International Registration Plan (IRP) fees that were being coded
to Non-property Tax should be coded to Other Local Government Units-Property Tax
(R1C). These fees are based on the depreciated value of interstate motor vehicles,
which meets the normal accounting definition of a property tax. Other Local
Government Units-Property Tax (R1C) increased by $4,648,735 for the IRP fees.
Additionally, per the IRP manager with the West Virginia Department of
Transportation, this revenue stream increased by approximately $3 million from
FY15 to FY16. The increase was due to an increase in the total apportioned vehicles
registered over the prior year of nearly 1,500 vehicles. This was a one-year increase
and will not affect future years.
• Instruction Support Services, Supplies (E243) decreased by $19,814,060. This
decrease was due to one district (Kanawha) purchasing tablet computing devices
(iPads) for all students in grades 6 through 12 in FY15. The total cost of the purchase
in FY15 was $14,233,025.
• State Per Pupil Expenditure (PPE15) decreased from FY15 to FY16. Due to various
factors, current expenditures decreased from FY15 to FY16, which resulted in a
corresponding decrease to the state per pupil expenditure.
Wisconsin
Fiscal Year: July 1–June 30
Notes:
• Other Local Government Units-Property Tax (R1C) increased by more than
$5,000,000 and 25% more than prior year. Two districts (Wauwatosa and Lake
Geneva) received large revenues resulting from the closeout of Tax Incremental
Financing Districts.
• Direct Program Support for Private School Students (E4D) increased due to the
Parental Choice program being expanded statewide allowing more students to attend
private schools.
• The State does not collect ADA for students attending state charter schools, as there
is no statutory authority for us to require these schools to report this data to us.
Wyoming
Fiscal Year: July 1 – June 30
Notes:
• Districts contracted with food service providers less in FY16 and therefore, had
increased Food Services Operations, Salaries (E3A11) and Employee Benefits
(E3A12).

H-16

Appendix H - State Notes
American Samoa
Fiscal Year: October 1–September 30
Notes:
• American Samoa Department of Education (ASDOE) does not collect Food Services
(R1J) or Tuition from Individuals (R1E) revenue.
• Operations and Maintenance Support Services have been transferred to Department of
Public Works (DPW) and is not with Department of Education since FY15. All costs
and funding have been transferred to DPW as well.
• The decreases in Student Transportation Support Services, Salaries (E217) and
Student Transportation Support Services, Employee Benefits (E227) was due to local
budget cuts - local funding reduction.
Guam
Fiscal Year: October 1–September 30
Notes:
• Guam only has public schools and Tuition from Individuals (R1E) is not charged.
• District Activities (R1K) are not administered by the school district.
• General Administration Support Services, Supplies (E244) increase was due to the
department procured test kits to support the summative assessment aligned to the
Common Core State Standards. Assessment will be administered in the areas of
Reading, Language Arts, and Math for all students in grades 3-10.
Commonwealth of the Northern Mariana Islands
Fiscal Year: October 1–September 30
Notes:
• The Commonwealth of the Northern Mariana Islands does not collect Tuition from
Individuals (R1E) or revenue from District Activities (R1K).
Puerto Rico
Fiscal Year: July 1–June 30
Notes:
• During FY16, a need assessment was performed by the Special Education Program.
This assessment resulted in the acquisition of additional supplies to increase the
integrated educative services provided, and thus caused in an increase in Student
Support Services, Supplies (E242).
• Currently, the Commonwealth faces a severe fiscal and economic crisis caused by a
decrease in its tax base, a decrease in its revenues, and a reduction in the federal
funding grant awards. Thus, this has resulted in a decrease on the available funding
for support services.
• The decrease in Instruction Support Services, Purchased Services (E233) was related
to the termination of the School Improvement Grant (SIG) during FY15.
Expenditures for SIG amounted to approximately $80 million during FY15 and were
not included in subsequent years.
• The disbursements during fiscal year FY16 for utility expenditures including
electrical power, water and sewer and telephone were reduced by approximately $44
million when compared to FY15 disbursements. The disbursements for security
H-17

Appendix H - State Notes

•

services were reduced by $7.3 million, while school maintenance disbursements were
reduced by $7 million. Another reduction on disbursements for information systems
and technological support services was observed by the amount of $3.5 million.
The main causes for the decrease in ADA are a change in the absence rule and
decrease in the student membership which has decreased constantly for the past four
to five years, causing a direct impact in the number of students enrolled in the public
system.

Virgin Islands
Fiscal Year: October 1–September 30
Notes:
• Funding for Adult Education (E9B) was restricted in FY16 so no money was
available.

H-18

Appendix I—Survey Form

I-1

Appendix I - Survey Form

ED Form 2447
OMB Number 1850-0067
Approval Expires:
October 31, 2018

U.S. DEPARTMENT OF EDUCATION
NATIONAL CENTER FOR EDUCATION STATISTICS
THE NATIONAL PUBLIC EDUCATION
FINANCIAL SURVEY
Fiscal Year 2016

NAME OF STATE

NAME OF PERSON PREPARING
THIS REPORT

TELEPHONE NUMBER
(Include area code, extension)

RETURN COMPLETED FORM TO:
U.S. Census Bureau
ATTN: Economic Reimburseable 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 94 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 our individual survey, write
directly to: U.S. Department of Education, National Center for Education Statistics, Elementary/Secondary and Libraries Studies
Division, Washington, D.C. 20008-5651.

CERTIFICATION: I hereby certify that to the best of my knowledge and belief, the data reported in sections I-VII, below, constitute a true and
full report of revenues, expenditures, and student attendance during the regular school year and for summer school for the public elementary
and secondary schools under this jurisdiction for purposes of reporting under section 153(a)(1)(I) of the Education Sciences Reform Act of
2002, 20 U.S.C. 9543(a)(1)(I) and the Elementary and Secondary Education Act of 1965, as amended (ESEA) (20 U.S.C. 6301 et. seq.)
TYPE/PRINT NAME OF AUTHORIZED OFFICIAL

SIGNATURE OF AUTHORIZED OFFICIAL

TITLE

I-2

Appendix I - Survey Form
SECTION 1
PUBLIC ELEMENTARY AND SECONDARY EDUCATION REVENUES FROM ALL SOURCES
REVENUE FROM LOCAL SOURCES (1000)
a. Property Tax (1110)
b. Non-Property Tax (1120-1190)
c. Other Local Government Units Property Tax (1210)
d. Other Local Government Units Non-Property Tax (1220-1290)
e. Tuition from Individuals (1310)
f. Tuition from other LEAs within the State (1321)
g. Transportation Fees from Individuals (1410)
h. Transportation Fees from other LEAs within the State (1421)
i. Earnings on Investments (1500-1540; not 1532)
j. Food Services (excluding federal reimbursements) (1600-1650)
k. District Activities (1700-1790)
l. Other Revenue from Local Sources
(1320-1350, 1420-1440, 1800, 1900-1990; not 1321, 1421,1940, 1970)
m. Textbook Revenues (1940)
n. Summer School Revenues (1312)
LOCAL SOURCES OF REVENUE SUBTOTAL (1000)
[Sum a-e, g, i-n.]

Item Code
R1A
R1B
R1C
R1D
R1E
R1F
R1G
R1H
R1I
R1J
R1K
R1L
R1M
R1N
STR1

REVENUE FROM INTERMEDIATE SOURCES (2000)

REVENUE FROM STATE SOURCES (3000)

REVENUE FROM FEDERAL SOURCES (4000)
a. Grants-in-Aid Direct from the Federal Government (4100,4300)
b. Grants-in-Aid from the Federal Government through the State (4200,4500)

R4A

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

R4C

d. Other Revenue from Federal Sources (4800,4900)
FEDERAL SOURCES OF REVENUE SUBTOTAL (4000) [Sum a-d]

STR4

R4B

R4D

OTHER SOURCES OF REVENUE (5000, 6000)

TOTAL REVENUE

I-3

Current Amount

Flag

Appendix I - Survey Form
SECTION 2
PUBLIC ELEMENTARY AND SECONDARY EDUCATION EXPENDITURES
INSTRUCTION (1000)
Item Code
1. Salaries (100)
E11
2. Employee Benefits (200)
E12
E13
3. Purchased Services (300-500; exclude 560)
4. Tuition and Voucher Payments Outside the State, to Private Schools, Individuals, and
E14
Other (562,563,566,568,569)
5. Tuition and Voucher Payments to Other LEAs and Charter Schools within the State (561,
E15
564, 567)
E16
6. Supplies (600)
E17
7. Property (700)
E18
8. Other (810, 890)
INSTRUCTION EXPENDITURES SUBTOTAL (1000)
STE1
[Sum 1-4, 6, & 8 only.]
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)

I-4

E11a
E11b
E11c

E11d
E2

Current Amount

Flag

Appendix I - Survey Form
SECTION 3A
SUPPORT SERVICES (2000)
SUPPORT SERVICES, STUDENTS (2100)
1. Salaries (100)
2. Employee Benefits (200)
3. Purchased Services (300-500)
4. Supplies (600)
5. Property (700)
6. Other (810, 890)
SUPPORT SERVICES STUDENTS EXPENDITURES SUBTOTAL (2100)
[Sum 1-4 & 6 only.]

Item Code
E212
E222
E232
E242
E252
E262
STE22

SUPPORT SERVICES, INSTRUCTION (2200)
1. Salaries (100)
2. Employee Benefits (200)
3. Purchased Services (300-500)
4. Supplies (600)
5. Property (700)
6. Other (810, 890)
SUPPORT SERVICES INSTRUCTION EXPENDITURES SUBTOTAL (2200) [Sum 1-4 & 6
only.]
SUPPORT SERVICES, GENERAL ADMINISTRATION (2300)
1. Salaries (100)
2. Employee Benefits (200)
3. Purchased Services (300-500)
4. Supplies (600)
5. Property (700)
6. Other (810, 890)
SUPPORT SERVICES GENERAL ADMINISTRATION EXPENDITURES SUBTOTAL
(2300) [Sum 1-4 & 6 only.]
SUPPORT SERVICES, SCHOOL ADMINISTRATION (2400)
1. Salaries (100)
2. Employee Benefits (200)
3. Purchased Services (300-500)
4. Supplies (600)
5. Property (700)
6. Other (810, 890)
SUPPORT SERVICES SCHOOL ADMINISTRATION EXPENDITURES SUBTOTAL (2400)
[Sum 1-4 & 6 only.]

I-5

E213
E223
E233
E243
E253
E263
STE23

E214
E224
E234
E244
E254
E264
STE24

E215
E225
E235
E245
E255
E265
STE25

Current Amount

Flag

Appendix I - Survey Form
SECTION 3B
SUPPORT SERVICES, OPERATIONS AND MAINTENANCE (2600)
1. Salaries (100)
2. Employee Benefits (200)
3. Purchased Services (300-500)
4. Supplies (600)
5. Property (700)
6. Other (810, 890)
SUPPORT SERVICES OPERATIONS AND MAINTENANCE EXPENDITURES
SUBTOTAL (2600) [Sum 1-4 & 6 only.]
SUPPORT SERVICES, STUDENT TRANSPORTATION (2700)
1. Salaries (100)
2. Employee benefits (200)
3. Purchased Services (300-500)
4. Supplies (600)
5. Property (700)
6. Other (810, 890)
SUPPORT SERVICES STUDENT TRANSPORTATION EXPENDITURES SUBTOTAL
(2700) [Sum 1-4 & 6 only.]
SUPPORT SERVICES, OTHER SUPPORT SERVICES (2500, 2900)
1. Salaries (100)
2. Employee Benefits (200)
3. Purchased Services (300-500)
4. Supplies (600)
5. Property (700)
6. Other (810, 890)
SUPPORT SERVICES OTHER SUPPORT SERVICES EXPENDITURES SUBTOTAL
(2500, 2900) [Sum 1-4 & 6 only.]
ALL SUPPORT SERVICES TOTAL BY OBJECT (100, 200, etc.) (calculated)
1. Salaries (100)
2. Employee Benefits (200)
3. Purchased Services (300-500)
4. Supplies (600)
5. Property (700)
6. Other (810, 890)
ALL SUPPORT SERVICES TOTAL BY OBJECT EXPENDITURES SUBTOTAL (21002900) [Sum 1-4 & 6 only.]

I-6

Item Code
E216
E226
E236
E246
E256
E266
STE26

E217
E227
E237
E247
E257
E267
STE27

E218
E228
E238
E248
E258
E268
STE28

TE21
TE22
TE23
TE24
TE25
TE26
STE2T

Current Amount

Flag

Appendix I - Survey Form
SECTION 4
OPERATION OF NON-INSTRUCTIONAL SERVICES (3000)
FOOD SERVICES OPERATIONS (3100)
1. Salaries (100)
2. Employee Benefits (200)
3. Purchased Services (300-500)
4. Supplies (600)
5. Property (700)
6. Other (810, 890)
OPERATION OF NON-INSTRUCTIONAL FOOD SERVICES EXPENDITURES
SUBTOTAL (3100); [Sum 1-4 & 6 only.]
ENTERPRISE OPERATIONS (3200)
1. Salaries (100)
2. Employee Benefits (200)
3. Purchased Services (300-500)
4. Supplies (600)
5. Property (700)
6. Other (810, 890)
OPERATION OF NON-INSTRUCTIONAL ENTERPRISE OPERATIONS SERVICES
EXPENDITURES SUBTOTAL (3200) [Sum 1-4 & 6 only.]

I-7

Item Code
E3A11
E3A12
E3A13
E3A14
E3A2
E3A16
E3A1

E3B11
E3B12
E3B13
E3B14
E3B2
E3B16
E3B1

Current Amount

Flag

Appendix I - Survey Form
SECTION 5
DIRECT PROGRAM SUPPORT
a1. Textbooks for Public School Children
a2. Textbooks; Property (700) only
b1. Transportation for Public School Children
b2. Transportation; Property (700) only
c1. Employee Benefits for Public School Employees
c2. Employee Benefits; Property (700) only
d. Direct Program Support for Private School Students
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).

I-8

Item Code
E4A1
E4A2
E4B1
E4B2
E4C1
E4C2
E4D
E4E1
E4E2
STE4

TE5

Current Amount

Flag

Appendix I - Survey Form
SECTION 6
FACILITIES ACQUISITION & CONSTRUCTION SERVICES (4000)
1. Non-Property Expenditures (Construction) (4100-4900)
2. Property Expenditures [Include Land and Improvements (710), Land and Existing
Buildings (720), and Infrastructure (740).]
3. Equipment (730)

Item Code
E61
E62
E63

OTHER USES (5000) - Include debt service payments (principal and interest).
DEBT SERVICE (5100)
1. Interest (832)
2. Redemption of Principal (831)
OTHER USES SUBTOTAL (5000)

E7A1
E7A2
STE7

COMMUNITY SERVICES (3300)
1. Non-Property (Objects 100-600, 800)
2. Property (700)

E81
E82

DIRECT COST PROGRAMS
a. Non-Public School Programs (Program #500)
b. Adult Education (Program #600)
c. Community/Junior College (Object 565, Program #700)
d. Other
d1. Direct Cost Programs; Property (700)
DIRECT COST PROGRAMS SUBTOTAL

E9C

[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

E9A
E9B
E9D
E91

I-9

Current Amount

Flag

Appendix I - Survey Form
SECTION 7
EXCLUSIONS FROM CURRENT EXPENDITURES FOR STATE PER PUPIL
EXPENDITURE (SPPE)
a. Tuition from Individuals (1310)
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.]
d. Title I Carryover Expenditures
e. Title V, Part A Expenditures
[Expenditures under Title V, Part A of the ESEA, as amended.
DO NOT simply restate revenues received. This item is to contain expenditures.]
f. Title V, Part A Carryover Expenditures
g. Food Services Revenues (excluding federal reimbursements (1600-1650)
h. District Activities Revenues (1700-1790)
i. Textbook Revenues (1940)
j. Summer School Revenues (1312)
TOTAL EXCLUSIONS [Sum a-j.]
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)).]
AVERAGE DAILY ATTENDANCE (ADA)
a. ADA as defined by state law
b. ADA as defined by NCES

Item Code
X12A
X12B

X12C
X12D

X12E
X12F
X12G
X12H
X12I
X12J
TX12

NCE13

A14A
A14B

STATE PER PUPIL EXPENDITURE

PPE15

CURRENT EXPENDITURES BY FUND TYPE
Current Expenditures Paid from State and Local Funds (including federal funds
intended to replace local tax revenues)
[Objects 100-600, 810, 820, 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,
which may not include funds received from private sources.]
Current Expenditures Paid from Federal Funds
[Objects 100-600, 810, 820, and 890 for functions 1000, 2000, 3100, and 3200 paid from
federal funds (excluding federal funds intended to replace local tax revenues) only.]

I-10

CE1

CE2

Current Amount

Flag

Appendix I - Survey Form
Section 1

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Section 2

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Section 3A

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Section 3B

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Section 4

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Section 5

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Section 6

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Section 7

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Other

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I-11

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