Part B-C NPEFS 2019-2021

Part B-C NPEFS 2019-2021.docx

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

OMB: 1850-0067

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U.S. Department of Education

Institute of Education Sciences







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




Supporting Statement Part B




OMB# 1850-0067 v.17

















April 2019

revised August 2019





National Center for Education Statistics (NCES)

Part B. Collections of Information Employing Statistical Methods

B.1. Potential respondent universe

The National Public Education Financial Survey (NPEFS) provides state aggregate finance data for revenues and expenditures for public elementary and secondary education. 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 file also includes total student membership data from the CCD State Nonfiscal Survey of Public Elementary/Secondary Education files.

The universe consists of 50 states, the District of Columbia, American Samoa, Commonwealth of the Northern Mariana Islands, Guam, Puerto Rico, and the U.S Virgin Islands. SEAs from each of the 50 states and the outlying territories listed above report state aggregate finance data to the NPEFS program. The survey response has been 100 percent in almost every year of the NPEFS’s history (Guam did not report in 2002–03 and 2004–05).

SEAs appoint state fiscal coordinators to work with the National Center for Education Statistics (NCES) and the U.S. Census Bureau (Census) to provide accurate and comparable data across states and jurisdictions. Although the respondents are experts in their states, there are opportunities for potential error, either through technical errors in processing the data or misinterpretation of the definition of a survey item. Over the life of the CCD survey system, staff members have developed a series of data and edit checks designed to flag these errors for review by the respondent and action by the CCD team. These edits rely on internal logic checks, consistency within specified tolerances over time, and consistency within a given state and type of unit. Among other tests, the data and edits checks include sum checks, comparison of records layouts against the previous FY data file, comparisons of membership between the state non-fiscal 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 checks for whether the percentage increase (or decrease) of every item is within a reasonable range. 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 these tests. Notification of any arithmetic errors and comments containing NCES’ understanding of specific missing data items are also included with the edit report.

States are asked to correct addition errors, verify or correct information on missing items, and explain any extraordinary changes from the previous year’s data. The CCD survey staff may make requests for clarification, reconciliation, or other inquiries concerning the data to the SEAs. SEAs can respond directly to these requests for clarification and/or reconciliation or may on their own initiative resubmit data to resolve data issues. Data that remain missing or uncorrected are imputed based on values derived from other “fully reporting” states or other related data elements from within the state.

B.2. Procedures for the collection of information

Each state’s Chief State School Officer or a designee appoints the state CCD fiscal coordinator to work with NCES and Census to provide accurate and comparable (across states and jurisdictions) data. NCES and Census provide annual training workshops for state fiscal coordinators that are designed to improve the efficiency and efficacy of reporting NPEFS data. The annual workshops include an overview of the NPEFS survey reporting and editing processes; detailed information about the data items that comprise the survey; and discussion of how to coordinate the NPEFS survey with state data systems. The annual fiscal workshops for state fiscal coordinators are in-depth training sessions held each summer at the NCES Summer Data Conference. In addition, new fiscal coordinator training sessions are held each Spring for new State fiscal coordinators, including an overview of the NPEFS and F-33 surveys, clarification of data item definitions, advice for submitting data, and a summary of the editing and review process at Census and NCES. The workshops are further supplemented with webinars administrated by NCES for the state fiscal coordinators.

NCES also uses an electronic listserv to communicate with the state fiscal coordinators and allow for communication among state fiscal coordinators.

In addition to the state fiscal coordinator, each SEA assigns a certifying official2 who certifies that the data constitute a true and full report for their state of revenues, expenditures, and student attendance during the regular school year and for summer school for the public elementary and secondary schools.

Prior to the new fiscal year survey, NCES and Census produce the Fiscal Data Plan, which documents state-specific information about how certain revenues and expenditures are reported, any changes to reporting from prior years, and is also used to determine SEAs’ ability to potentially report additional data variables in the future. All responses are compiled into a spreadsheet and are used during data analysis.

SEAs may submit data via the World Wide Web (“Web”) using the interactive survey form at: http://surveys.nces.ed.gov/ccdnpefs.3 A certification form also may be printed from the Web site, signed by the authorizing official, and mailed to the Governments Division of the Census Bureau. This signed form must be mailed within five business days of the Web form data submission.

SEAs have one year to amend their NPEFS data submission for previous FY data, provided that the revisions are received by August 15th of a given year. NPEFS data submissions are first accepted in late January of each year. The mandatory deadline for the final submission of all data, including any revisions to previously submitted data for the prior fiscal year is August 15th of each year.

Any resubmissions of the prior FY data or new FY data by SEAs in response to requests for clarification, reconciliation, or other inquiries by NCES or Census must be completed by the first Tuesday after the Labor Day. All outstanding data issues must be reconciled and/or resolved by the SEAs, NCES, and Census prior to the first Tuesday after the Labor Day of a given year. The data submission procedures are set forth in the NPEFS instruction manual, which can be accessed at https://surveys.nces.ed.gov/ccdnpefs/pdf/NPEFSManual.pdf (also see Appendix A).

After an SEA submits the NPEFS data, the survey 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, and adequate comments from respondents explaining their data. The staff prepares an edit report that includes the results from these tests. States are asked via email to correct addition errors, verify or correct information on missing items, and explain any extraordinary changes from the previous year’s data. The NPEFS survey staff may make requests for clarification, reconciliation, or other inquiries concerning the data to the SEAs. SEAs can respond directly to these requests for clarification and/or reconciliation or may on their own initiative resubmit data to resolve data issues.

Once the reported data have been edited, NCES applies an imputation procedure to missing variables. Imputation is a procedure that uses available information and some assumptions to derive substitute values for missing values in a data file. NCES and Census work with SEAs to determine the most appropriate imputation methodology rules to apply. SEAs inform NCES and Census where data are included so that funds can be deducted and distributed appropriately. SEAs review the results of the imputations imposed and certify reasonableness of the imputed values to the best of their knowledge based on their available data. After the imputation process is complete, Census creates data files for the current and prior fiscal years, and uploads these files to the NCES member site for review. The NCES member site allows Census to transfer data to NCES in a secure environment.

B.3. Methods to maximize response and address nonresponse

Survey unit response is typically 100 percent. The primary reason for the historically high response rate is that in addition to using the SPPE data as general information on the financing of elementary and secondary education, the Secretary uses these data directly in calculating allocations for certain formula grant programs, including the Title I, Part A of the ESEA; Impact Aid; and Indian Education programs. Other programs, such as the Education for Homeless Children and Youth program under title VII of the McKinney-Vento Homeless Assistance Act, and the Student Support and Academic Enrichment Grants under title IV, part A of the ESEA, make use of SPPE data indirectly because their formulas are based, in whole or in part, on State title I, part A, allocations.

When there is item non-response, Census contacts the state fiscal coordinator to obtain the appropriate figure. Often, states report aggregate revenues and expenditure amounts but may leave missing the detailed items that make up those amounts. Most of the imputations employed are done to distribute these aggregate amounts to the detailed items. If the state education agency is unable to report item level, detail that item is imputed. A missing response on the survey is imputed if the item is among those that NCES and Census believe to exist in every state.

Currently, the Herriot imputation methodology is used to impute for missing items. 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 1 by dividing by the sum of the detail averages. 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. When these data elements are imputed, survey staff also increases the appropriate totals and subtotals to include the imputed data element. In other cases, states are able to provide a subtotal but are unable to provide more specific details. The imputed allocation of these subtotals does not affect the totals or subtotals.

Once the imputations have been applied to the NPEFS data, NCES asks all reporting SEA’s with imputed values to review and approve the imputation before the file is released. Most of the imputation rules have been implemented in the same states for several consecutive years. If SEAs have reason to believe the initial imputation is not a reasonable representation of their data, the state may make corrections to their data or report data for the missing variables. Once this process is complete, a second round of imputations is applied to any remaining missing variables. Re-reporting by one or more states does cause slight shifts in the averages used in imputation. However, once an SEA approves their imputed data, the imputations are not changed unless the SEA re-reports their data. Furthermore, in revised version of the NPEFS file, imputations are only applied to missing data for states that update their data submission for that fiscal year. NCES and Census have reviewed the difference it would make in the data if all variables were re-imputed and found that the differences in the resulting data were not large enough to justify asking SEAs to re-review and re-approve imputations that had previously been accepted. The data flag section of the NPEFS data file identifies data items that have been imputed. The imputed NPEFS dataset is used in reports and in calculating allocations for certain formula grant programs.

B.4. Tests of procedures to be undertaken

In 2011, NCES and Census began conducting a research project to investigate alternative methods of imputation to be implemented in the NPEFS. This research compared the current method (Herriot) of imputation to several alternative methods: Time Series, Regression, Growth Rate, Prior Year Distribution, and various alternate Herriot methods. This research used the NPEFS final imputed data from fiscal years 1998 to 2008 as control datasets and subject matter analyst’s expertise to provide insight on which imputation methods were appropriate for testing. The results of the study appeared to indicate that the Herriot method and a time series method would provide the lowest mean square errors, but it was difficult to determine if the results were biased by the use of datasets that had used the Herriot method for imputation as a control group. Because of the limited number of observations and the specificity of the data for each state, it is difficult to design a control dataset against which to compare the results of each method. Hence the results of the study were inconclusive. Because of the sensitivity to how NPEFS data are used in funding allocations, NCES has decided to continue using the Herriot method until the method can be further reviewed.

Items are not added to the NPEFS survey unless a substantial majority (usually two-thirds or more) of respondents say that they can provide the item within 1 year of its introduction. This information is gathered during the annual Fiscal Coordinator’s workshop, during webinars, and at EIMAC meetings. State Fiscal Coordinators also have the opportunity to respond on-line to proposals for new data items.

B.5. Individuals consulted on statistical aspects of the design

The individuals consulted on the statistical aspects of the NPEFS survey include Osei L. Ampadu, Technical Advisor, U.S. Department of Commerce, Census Bureau [(301) 763-7321, osei.l.ampadu@census.gov]. Statistical aspects are also monitored by William Sonnenberg, Statistician, NCES [(202) 245-7673, william.sonnenberg@ed.gov]. Data collection is overseen by Stephen Q. Cornman, Statistician, Common Core of Data, NCES [(202) 245-7753, stephen.cornman@ed.gov].



Part C. National Public Education Finance Survey (NPEFS)

C.1. Discussion of Survey Items

The NPEFS is a web-based survey that respondents (SEA Fiscal Coordinators) complete following the account classifications in NCES’s handbook, Financial Accounting for Local and State School Systems: 2014 Edition. Crosswalk software is provided to any state whose chart of accounts differs from these standards. Respondents are also asked to reply to questions in a Data Plan. These responses help the NPEFS survey staff to understand and process the data and are published in the online file documentation.

NPEFS Contents: The NPEFS is intended to present all revenues and expenditures within a state for public elementary and secondary education. The survey’s contents are discussed very generally; more detail is given in the survey form itself.

Contact Information: The survey asks for the name of the state, the person completing the survey, his or her telephone number, and requires certification by an authorized official because the state data are used in Title I allocations.

Revenues: Revenue is an increase in net worth that does not have to be repaid. Total revenue is the sum of revenue from four major sources: local, intermediate, state, and federal (not all states have an intermediate revenue source between the state and local levels). Other sources of revenue (e.g., interest from bonds, sale of school property) are reported but not used in calculating total revenue. Revenues are reported in Revenue sections I through V of the NPEFS.

Expenditures: Expenditure is a decrease in net worth. On NPEFS, it is reported by function and object. These are reported in Expenditure sections I through XI of NPEFS:

Function describes the activity for which a service or material object was acquired. The five broad functions in the NPEFS are:

  • Instruction—activities dealing directly with the interaction between teachers and students;

  • Support Services—administrative, technical and logistical services that facilitate instruction (e.g., guidance counselors);

  • Operation of Non-instructional Services—activities providing non-instructional services to students or the community (e.g., food services, community swimming pool);

  • Facilities Acquisition and Construction—acquiring land and buildings, constructing, remodeling, installing major service systems (e.g., central heating/air conditioning);

  • Debt Service—servicing long-term debt, payments of principal and interest.

Object describes the service or commodity that is obtained through expenditure. There are seven major categories in the NPEFS:

  • Personal Services—Salaries;

  • Personal Services—Employee Benefits;

  • Purchased Services: Professional and Technical Services (e.g., architect’s fee), Property Services (example, utilities, cleaning services), and Other Purchased Services (e.g., property insurance, printing costs)

  • Supplies (items that are consumed or worn out);

  • Property (e.g., land, buildings, equipment);

  • Debt-Related Expenditures (e.g., interest on bonds);

  • Other or unspecified objects.

Expenditure items on the NPEFS are combinations of function and object. For example, the Instruction function includes expenditures for salaries, benefits, purchased services, supplies, property, etc. Totals are reported for current expenditures and total expenditures (sections V and XI, respectively). Current expenditures are those for day-to-day operation of schools. They exclude debt repayment, capital outlays such as construction, and programs outside the scope of PK–12 education. Total current expenditures include all expenditures.

On December 10, 2015, former President Obama signed the Every Student Succeeds Act (ESSA) into law4. ESSA requires state education agencies (SEAs) to produce report cards for the 2018-19 school year that include “per-pupil expenditures of Federal, State, and local funds, including actual personnel expenditures and actual nonpersonnel expenditures of Federal, State, and local funds, disaggregated by source of funds, for each local educational agency and each school in the State for the preceding fiscal year.” 20 U.S.C. 6301 §1111 (h)(1)(C)(x). (emphasis added).

Commencing with the FY 16 data collection, two new variables were added to the NPEFS data collection in part to facilitate the SEA’s compliance with the ESSA expenditures per pupil provision. The two variables were approved by OMB in January, 2017. The two new variables include current expenditures from Federal, State, and local funds disaggregated by source of funds, including:

  1. Current Expenditures Paid from State and Local funds (plus Federal funds intended to replace local tax revenues).

  2. Current Expenditures Paid from Federal funds.

The Current Expenditures Paid from State and Local funds combined (plus Federal funds intended to replace local tax revenues) may not include funds received from private sources.

Exclusions: Section VI of the NPEFS contains the items that are to be excluded in calculating state per pupil expenditure (SPPE). These include such items as tuition or transportation fees paid by individuals, Title I carryover expenditures, and revenues from food services, student activities, summer school, and the sale of textbooks. NCES computes net current expenditure as defined by the Hawkins-Stafford Education amendments of 1988 (P.L. 100-297).

Average Daily Attendance (section XIV): This is collected for calculating SPPE for Title I and other program uses. States report average daily attendance as defined by state law; or, absent state law, as defined by NCES per federal law [see 20 U.S.C §7801 (1)].

State Per Pupil Expenditure (section XIV). This is computed by NCES and used for calculating Federal entitlements under title I, Impact Aid, and other Federal programs. SPPE is defined in section 9101(2) of the Elementary and Secondary Education Act of 1965 (ESEA), as amended [20 U.S.C. 7801(2)].

References for C-1.

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 March 31, 2015, from http://nces.ed.gov/pubsearch/pubsinfo.asp?pubid=2015347.

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 May 22, 2014, from http://nces.ed.gov/statprog/2012/.

C.2. Revisions for NPEFS 2019-2021

The table in this section reflects all substantive revisions made for NPEFS 2019-2021 to the NPEFS survey (Appendix B.1), Fiscal Data Plan (Appendix B.2), and reporting instructions (Appendix B.3). Insertions/additons to the instruments are reflected in red font and deletions in a crossed out red font.

Last Approved

NPEFS 2016-18

Revised

NPEFS 2019-21

Reason for Revision

NPEFS Survey (Appendix B.1)

REVENUE FROM LOCAL SOURCES (1000)

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

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

Clarification

PUBLIC ELEMENTARY AND SECONDARY EDUCATION EXPENDITURES

INSTRUCTION (1000)

3. Purchased Services (300-500; exclude 560)

3. Purchased Services (300-500; exclude 560, 591)

Clarification

SUPPORT SERVICES, STUDENTS (2100)


3. Purchased Services (300-500)

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

Clarification

SUPPORT SERVICES, INSTRUCTION (2200)


3. Purchased Services (300-500)

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

Clarification

SUPPORT SERVICES, GENERAL ADMINISTRATION (2300)


3. Purchased Services (300-500)


6. Other (810, 890)

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


6. Other (810, 820, 890)

Clarification

SUPPORT SERVICES, SCHOOL ADMINISTRATION (2400)


3. Purchased Services (300-500)

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

Clarification

SUPPORT SERVICES, OPERATIONS AND MAINTENANCE (2600)


3. Purchased Services (300-500)

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

Clarification

SUPPORT SERVICES, STUDENT TRANSPORTATION (2700)


3. Purchased Services (300-500)

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

Clarification

SUPPORT SERVICES, OTHER SUPPORT SERVICES (2500, 2900)


3. Purchased Services (300-500)


6. Other (810, 890)

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


6. Other (810, 835, 890)

Clarification

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


3. Purchased Services (300-500)


6. Other (810, 890)

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


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

Clarification

FOOD SERVICES OPERATIONS (3100)


Purchased Services (300-500)

Purchased Services (300-500); exclude 591)

Clarification

ENTERPRISE OPERATIONS (3200)


3. Purchased Services (300-500)

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

Clarification

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].

[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.] . Internal transfers (objects 511, 561, 564, 567, and 591) should be excluded.]

Clarification

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.

[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.] Internal transfers (objects 511, 561, 564, 567, and 591) should be excluded.]

Clarification

NPEFS Data Plan (Appendix B.2)

  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.)

  1. 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

  1. 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

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

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

No (Please go to question 5.)

Yes

  1. Where are these amounts reported in NPEFS? (Check all that apply.)

Revenues

Expenditures

Amounts are reported only in the fiscal data plan, not NPEFS.

  1. 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.

Explain whether Direct Program Support Funds are received from State

  1. 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).


4c. Employee Benefits for Public School Employees

1. Non-Property $ ___________

2. Property Only $ ___________

  1. 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).


4c. Employee Benefits for Public School Employees

1. Non-Property $ ___________

Clarifying employee benefits

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.

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

  1. 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


Deleted experimental items


  1. In your state, does the state education agency (SEA) provide funds directly to students or families for payment of elementary/secondary education expenses?

No (Please go to question 6.)

Yes

5a. If yes, please provide the amount and specify the program names(s):

Non-Property $ ___________

Please specify program name(s) __________

5b. Please indicate below whether these amounts are reported in NPEFS Amounts are reported in FY 2018 NPEFS and are reported in FY 2018 F-33 at the school district level within the finances of the student’s resident school district.

Amounts are reported in FY 2018 F-33 and NPEFS as state totals.

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

Amounts are not reported in F-33 or NPEFS.

Explain whether SEA provides education funds to families directly

Finance Data for School Districts with Charter Schools

  1. 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.

Data reported includes revenues and expenditures from private sources but not from government sources.

Data reported includes revenues and expenditures only from government services.

Finance Data for Charter Schools

  1. Please indicate below if your state has any of the following types of charter schools: (Check all that apply.)

The state does not have public charter schools. (Please go to question 8.)

Independent charter schools or agencies (An independent charter school is a charter school within an LEA or other separately reported entity where all associated schools are public charter schools.)

Dependent charter schools (A dependent charter school is a charter school within an LEA where some of the schools that are part of the LEA are public charter schools and some are public noncharter schools.)

7a. Please indicate below how finance data for charter schools are included in NPEFS for fiscal year 2018: (Check all that apply.)

Data reported include functionalized revenues and expenditures for charter schools from both government and private sources.

Data reported include functionalized revenues and expenditures for charter schools from only government sources.

Data reported include only government payments to charter schools (as purchased services and/or tuition).

Data for charter schools are not included in NPEFS.

Other (Please explain.) __________________

7b. Please indicate below how finance data for charter schools are included in F-33 for fiscal year 2018? (Check all that apply.)

Data reported include functionalized revenues and expenditures for independent charter schools.

Revenues and expenditures for charter schools are only from government sources.

Revenues and expenditures for charter schools are from both private and government sources.

Data reported include functionalized revenues and expenditures for dependent charter schools. (Reported data for some LEAs includes data for charter schools and noncharter schools.)

Revenues and expenditures for charter schools are only from government sources.

Revenues and expenditures for charter schools are from both private and government sources.

Data reported include only government payments to charter schools.

Data for charter schools are not included in F-33.

Other (Please explain.)________________

Confirm that finance data for charter schools is included within NPEFS submission.

  1. 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?__________________________________________

  1. When calculating ADA on the NPEFS survey, do you include summer school attendance?

No (Please go to question 9.)

Yes

8a. What weight or adjustment do you use on summer school attendance when adding it into the state ADA? ________________________

Weights from summer school to determine average daily attendance

  1. 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

  1. Is the ADA your state reported on NPEFS calculated using a multiplier to convert Average Daily Membership (ADM) to ADA?

No (Please go to question 11.)

Yes

10a. Please provide the multiplier used. ___________

SEA is clarifying whether ADM is used to report ADA.

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.)

  1. Does your state currently maintain school-level finance data?

No, the state does not maintain school-level finance data. (Please go to question 12.)

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

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

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

Availability of school-level data provides another method to cross-check data across State, district, and school-level finance surveys.

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

Instructional staff support

Improvement of instruction, such as professional development

Library and media services

11c. If your state currently tracks personnel expenditures at the school level, please indicate the types of expenditures collected. (Check all that apply.)

Expenditures for instructional staff

Expenditures for instructional aides

Expenditures for teacher salaries

Expenditures for support services staff

Expenditures for school administration staff

Expenditures for other school level personnel

Personnel expenditures are not collected at the school level.

11d. If your state currently tracks nonpersonnel expenditures at the school level, please indicate the types of expenditures collected. (Check all that apply.)

Technology-related supplies and purchased services

Technology-related hardware

Technology software

Textbooks and periodicals

Improvement of instruction (e.g., curriculum development, professional development and training of professional staff)

Library and media services

Nonpersonnel expenditures are not collected at the school level.


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


  1. Does your state have virtual schools?

No (Please go to question 13.)

Yes

12a. Are finance data for virtual schools included in your state’s NPEFS and F-33 data submissions? (Check all that apply.)

Included in FY 2018 NPEFS

Included in FY 2018 F-33

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

Not included in FY 2018 NPEFS or F-33

12b. What type of LEAs are the finance data for virtual schools reported under? (Check all that apply.)

Finance data are functionalized and reported as a separate education agency.

Finance data are functionalized and reported under the LEA of the students’ home school.

Expenditures for the virtual school are reported as tuition payments or purchased services under the LEA of the students’ home school.

Availability of school-level data provides another method to cross-check data across State, district, and school-level finance surveys.

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.


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

Revenues from Private Sources

Note: Revenues from private sources include contributions and donations made by private entities. These entities include, but are not limited to: educational foundations, parent teacher associations/organizations, campus booster clubs, and private individuals.


  1. Does your state report revenues from private sources?

No (Please go to question 14.)

Yes


13a. Please indicate where revenue from private sources are reported on NPEFS. (Check all that apply.)

Transportation Fees from Individuals (R1G)

Other Revenue from Local Sources (R1L)

Other Sources of Revenue (R5)

13b. Please indicate which donors are included in your revenue reporting: (Check all that apply.)

Private foundations

Non-profit organizations

Parent teacher associations/organizations

Campus booster clubs

Private individuals

Determining whether revenues from private sources are being reported.


Accounting Methodology

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

All LEAs report to the state using a cash basis method of accounting.

All LEAs report to the state using a modified accrual method of accounting.

LEAs may report to the state using either a cash basis or modified accrual method of accounting.

LEAs report using a different method. (Please specify.) ­­­­­­­­­­­­­­­­­­­­­­­­­­­­­________________________

Accounting methodology should be consistent across all LEAs.

NPEFS Reporting Instructions (Appendix B.3)

7. Report finance data for all charter schools

NPEFS attempts to collect finance data for all charter schools. If SEAs do not report finance data for charter schools, the missing charter schools will be noted as missing in the published file documentation.


NOTE: missing finance data for any schools (including charter schools) or school districts could potentially affect federal education funding derived from this data.

1. Report finance data for all public schools

States should include finance data for all publicly funded schools, including charter schools, education service agencies, and other special service LEAs. Revenues and expenditures for these schools and LEAs must be reported on NPEFS even if they are not classified in your state as “regular school districts” or “local education agencies.”


State education agency staff may need to contact other state agencies to alert them to the need to provide fiscal data for special schools and LEAs. It may be necessary to remove non-education costs such as medical and room and board costs, particularly in residential facilities.


Examples of special service schools and LEAs include:

    • Schools for handicapped

    • Juvenile custodial institutions

    • Other special education state-established entities

    • Schools for the deaf, blind, and mentally disabled

    • Education service agencies

    • Charter schools


Please note whether finance data for any special service schools or LEAs is missing in Section 7 comments. These comments will be published in the file documentation.


NOTE: missing finance data for any schools (including charter schools) or LEAs could potentially affect federal education funding derived from this data.


2. Report Revenue and Expenditures Only Once

“Double counting” of revenues and expenditures can occur when fiscal reports are submitted by overlapping political jurisdictions or when one LEA pays tuition to another to educate students who reside in the jurisdiction of the LEA that pays tuition.


Avoid double counting services purchased from another school district or educational services agency within the state (object 591). Internal transfers to another school district within the state for services rendered, such as instructional support, data processing, purchasing, nursing, and guidance, should be excluded from all functions to prevent double counting. These expenditures are double counted when object 591 is included in current expenditures, and the expenditures for services that were purchased are also reported and included in current expenditures.


3. Ensure consistency between financial and student data

Finance data should be comparable to ADA and membership.


Tuition Payments: Federal regulations require that when one LEA pays tuition to another for students to be educated by the receiving LEA, the school district that pays tuition counts the students in ADA. The LEA making the tuition expenditure (sending LEA) should count the tuition expenditures and include the students in ADA. The LEA providing the education (receiving LEA) should claim any tuition received as revenue and may not claim the ADA of any child for whom it receives tuition.


Prekindergarten students:


Payments to Private schools:

Clarification and reduce double counting.

      • Revenue from services provided to other LEAs (1950);

      • Revenue from services provided to other LEAs (1950). Exclude revenue from LEAs within the state (1951)

Add exclusion of internal transfers.

Instruction (1000). Total current operation expenditure for activities dealing with the interaction of teachers and students in the classroom, home, or hospital as well as co-curricular activities. Report amounts for activities of teachers and instructional aides or assistants engaged in regular instruction, special education, and vocational education programs. Include voucher payments directly to individuals in Tuition Payments Outside the State, to Private Schools, and Other (E14). Include textbooks for public school children in Supplies (E16). Exclude adult education programs (report in E9B).

INSTRUCTION (1000)).

Instruction (1000). Total current operation expenditure expenditures for activities dealing with the interaction of teachers and students in the classroom, home, or hospital for regular elementary and secondary education programs (prek-12), special education, vocational education, cocurricular activities and athletics. Expenditures for support for nonpublic school students, adult/continuing education, community/junior colleges, and community service programs, should be reported in Section 6, Other Direct Costs.

Instruction Salaries (E11) and Benefits (E12). Instructional staff includes regular and part-time teachers, teachers' aides, homebound teachers, hospital-based teachers, substitute teachers (including permanent substitute teachers, teachers on sabbatical leave, and classroom assistants of any type who assist in the instructional process, including clerks and graders. Report supplemental amounts for additional duties such as coaching or supervising extracurricular activities, bus supervision, and summer school teaching. DO NOT include salaries or other expenditures for non-teaching staff that perform duties to which teachers may be assigned but that do not include instruction such as detention or lunch supervision.

Tuition and voucher payments outside the state, to private schools, individuals, and other (E14). Include amounts for tuition expenditures when the tuition is paid by an individual to attend elementary and secondary school (grades pre-K through 12) in an LEA other than the one in which he or she resides. Include tuition to other LEAs outside the State and tuition to private schools (in-state and out-of-state) for students who are funded by and/or the responsibility of a public LEA or the SEA, and other tuition such as state schools for the blind.


Tuition and voucher payments to other LEAs and charter schools within the state (E15). This category consists ONLY of tuition paid from one LEA to another within the same state for educating students (e.g. an LEA pays tuition to another LEA to provide a student a special program that is not available in the LEA where the student resides). Include payments to charter schools in the state.

Include textbooks for public school children in Supplies (E16).as well as co-curricular activities. Report amounts for activities of teachers and instructional aides or assistants engaged in regular instruction, special education, and vocational education programs. Include voucher payments directly to individuals in Tuition Payments Outside the State, to Private Schools, and Other (E14). Exclude adult education programs (report in E9B).

Section

Clarifying -

Definitions previously only existed in the accounting manual. Users requested for this information to also be included in the reporting instructions.

Student Transportation (2700). Report expenditure for vehicle operation, monitoring riders, and vehicle servicing and maintenance.

Student Transportation (2700). Report expenditure for vehicle operation, monitoring riders, and vehicle servicing and maintenance. Student transportation purchased from another school district within the state (object 511) should be excluded to prevent double counting.

Add exclusion of internal transfers.

Other Support Services (2500 and 2900). Include business support expenditures for fiscal services (budgeting, receiving and disbursing funds, payroll, internal auditing, and accounting), purchasing, warehousing, supply distribution, printing, publishing, and duplicating services.

Other Support Services (2500 and 2900). Include business support expenditures for fiscal services (budgeting, receiving and disbursing funds, payroll, internal auditing, and accounting), purchasing, warehousing, supply distribution, printing, publishing, and duplicating services. Interest on current loans, repayable within one year of receiving the obligation, are classified as Fiscal Services – Receiving and Disbursing Funds Services (function 2510, object 835) and should be reported under Other Support Services - Other (E268).

Clarification

Enterprise operations (3200). Include expenditure for business-like activities (such as a bookstore) where the costs are recouped largely with user charges.

Enterprise operations (3200). Include expenditure for business-like activities (such as a bookstore) where the costs are recouped largely with user charges. Some LEAs may conduct fee-for-service activities to support other LEAs, such as instructional support, food service, and transportation. Expenditures for these activities should not be reported as Enterprise operations, but rather under the appropriate function.

Fees for services should be reported under appropriate function.

Section 5 – DIRECT PROGRAM SUPPORT

Direct Program Support is not a function itself but cuts across all functions as it refers to expenditures made by state education agencies for, or on behalf of, local education agencies. State financial contributions to LEA employee retirement funds are an example of Direct Program Support. States that pay the employer's contribution to retirement funds often do so by transferring money directly from the state treasury to the state retirement fund for public employees. Because local school districts never actually receive these funds, LEAs do not include them in year-end financial audit reports to the SEA. State practices vary greatly in this area, and survey respondents must check with other state agencies to identify any expenditures for, or on behalf of, local education agencies.


Two figures are requested for each category:

    1. The sum of salaries, employee benefits, purchased services, supplies, and other current expenditures.

    2. Property, including furniture, fixtures, and equipment.

Property is a separate item because property is not a component of current expenditures.


If your state has Direct Program Support expenditures for activities other than textbooks (E4A), transportation (E4B), employee benefits (E4C), or private school students (E4D), record them under Other Direct Program Support for Public School Students (E4E).



NOTE: NCES would prefer that SEAs report Direct Program Support expenditures in the appropriate function(s) and object(s) rather than here.



The term “current expenditures” means expenditures for free public education:

  1. “including expenditures for administration, instruction, attendance and health services, pupil transportation services, operation and maintenance of plant, fixed charges, and net expenditures to cover deficits for food services and student body activities; but not including expenditures for community services, capital outlay, and debt service, or any expenditures made from funds received [under Title I or Title V, Part A]” [20 U.S.C 7801 (14)].

  2. Current expenditures = Instruction expenditures + Support Services expenditures + Non-Instructional expenditures + Direct Program Support (excludes aid to private school students and property expenditures).



The Direct Program Support section of the survey is ONLY provided as a means for those states that cannot correctly report these expenditures within the appropriate, function-specific categories.

SECTION 5 – DIRECT PROGRAM SUPPORT

Direct Program Support is not a function itself but cuts across all functions as it refers to expenditures made by state education agencies for, or on behalf of, local education agencies. Expenditures should only be considered direct program support if they benefit a specific LEA and its operations or if the LEA would otherwise be responsible for payment. State payments which fall into the realm of SEA responsibilities should not be included as direct program support.


NOTE: Expenditures for Direct Program Support should have corresponding amounts included as revenue from state sources (3000).


State financial contributions to LEA employee retirement funds are an example of Direct Program Support. States that pay the employer's contribution to retirement funds often do so by transferring money directly from the state treasury to the state retirement fund for public employees. Because local school districts never actually receive these funds, LEAs do not include them in year-end financial audit reports to the SEA. State practices vary greatly in this area, and survey respondents must check with other state agencies to identify any expenditures for, or on behalf of, local education agencies.


NOTE: NCES would prefer that SEAs report Direct Program Support expenditures in the appropriate function(s) and object(s) rather than here.


If expenditures cannot be functionalized, the amounts may be included under textbooks (E4A), transportation (E4B), employee benefits (E4C), private school students (E4D), or other support for public school students (E4E). Two figures are requested for each category:

    1. The sum of salaries, employee benefits, purchased services, supplies, and other current expenditures.

    2. Property, including furniture, fixtures, and equipment. Property is a separate item because property is not a component of current expenditures.


If your state has Direct Program Support expenditures for activities other than textbooks (E4A), transportation (E4B), employee benefits (E4C), or private school students (E4D), record them under Other Direct Program Support for Public School Students (E4E).

NOTE: NCES would prefer that SEAs report D irect Program Support expenditures in the

appropriate function(s) and object(s) rather than here.

The term “current expenditures” means expenditures for free public education:

  1. “including expenditures for administration, instruction, attendance and health services, pupil transportation services, operation and maintenance of plant, fixed charges, and net expenditures to cover deficits for food services and student body activities; but

not including expenditures for community services, capital outlay, and debt service, or any expenditures made from funds received [under Title I or Title V, Part A]” [20 U.S.C 7801 (14)].

Current expenditures = Instruction expenditures + Support Services expenditures + Non-Instructional expenditures + Direct Program Support (excludes aid to private school students and property expenditures).

The Direct Program Support section of the survey is ONLY provided as a means for those states that cannot correctly report these expenditures within the appropriate, function-specific categories.

SectionExpenditures reported in this section, with the exception of E4D, will be distributed to sections 2-4 as appropriate.


Current Expenditures (TE5). Current expenditures are comprised of expenditures for the day-to-day operation of schools and school districts for public elementary and secondary education:

  1. Include expenditures for staff salaries and benefits, supplies, and purchased services; instruction and support services (e.g., pupil support, school administration, etc.) expenditures that directly support public elementary-secondary education. Exclude expenditures associated with repaying debts and capital outlays (e.g., purchases of land, school construction, and equipment); programs outside the scope of public prekindergarten through grade 12 education, such as community services and adult education; payments to private schools and payments to charter schools outside of the school district.

  2. Current expenditures = Instruction expenditures (STE1) + Support Services expenditures (STE2T) + Non-Instructional expenditures (STE3) + Direct Program Support (STE4) (excludes aid to private school students and property expenditures).

Clarifying definition of Direct Program Support.


Clarifying definition of current expenditures

DEBT SERVICE (5100)

Debt Service (5100). Include only long-term debt service (obligations exceeding one year).

  1. Interest (832; E7A1). Interest on long- term debt.

  2. Principal (831; E7A2). Redemption of principal on long-term debt.

OTHER USES (5000)

E7A1 - Debt Service (5100), Interest (832). Include only interest paid on long-term debt service (obligations exceeding one year).

E7A2 - Debt Service (5100), Principal (831). Include only expenditures to retire bonds (including current and advance refundings) and long-term loans, including lease-purchase arrangements.

Clarifying Debt Service expenditures that should be reported.

c. Community/Junior College Education Programs (Program #700; E9C). Report expenditures for programs for students attending institutions of higher education that offer (in most cases) the first two years of college instruction. If an LEA is responsible for providing this program, all program costs should be reported here. If the LEA is not responsible for providing this program, the survey respondent should enter a zero.

E9C - Community/Junior College Education Programs (Program #700). Report expenditures for programs for students attending institutions of higher education that offer (in most cases) the first two years of college instruction. Institutions may also offer four year programs. If an LEA is responsible for providing this program, all program costs should be reported here. If the LEA is not responsible for providing this program, the survey respondent should enter a zero.

Clarifying where expenditure for 4 year institutions should be reported.

Current Expenditures Paid from State and Local Funds (CE1) (including federal funds intended to replace local tax revenues) includes current expenditures paid for by 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 (CE2) includes current expenditures paid from Federal funds and excludes federal funds intended to replace local tax revenues.

CURRENT EXPENDITURES BY FUND TYPE

Current Expenditures Paid from State and Local Funds (CE1) (including federal funds intended to replace local tax revenues) includes current expenditures paid for by State and local funds combined plus Federal funds intended to replace local tax revenues, which may not include funds received from private sources. . Include expenditures for objects 100-600, 810, 820, and 890 for functions 1000, 2000, 3100, and 3200, excluding all internal transfers (objects 511, 561, 564, 567, and 591).


Current Expenditures Paid from Federal Funds (CE2) includes current expenditures paid from Federal funds and excludes federal funds intended to replace local tax revenues. Include expenditures for objects 100-600, 810, 820, and 890 for functions 1000, 2000, 3100, and 3200, excluding all internal transfers (objects 511, 561, 564, 567, and 591).

Clarifying objects that should be included in current expenditures Paid from State and Local Funds and Paid from Federal Funds. Removed the exclusion of private sources.



C.3. Sample Tables

The sample tables below give an idea of the statistical uses of the National Public Education Finance Survey. The data are reported annually in CCD publications and publications such as the Digest of Education Statistics. The analysis consists of straightforward tabulations of totals and subtotals, percentages, and ratios.




Table 1. Source of revenues and type of expenditures for public elementary and secondary education, by state or jurisdiction: Fiscal year 2016



Revenues [in thousands of dollars]



Expenditures [in thousands of dollars]

 

State or jurisdiction

Total

 

Local1

 

State

 

Federal

 

 

Total

 

Total current2

 

Capital outlay3

 

Other4

 

United States5

$678,378,476


$303,824,317


$318,572,978


$55,981,180



$677,541,010

6,7

$596,135,643

6

$55,989,047

7

$25,416,320

7




















Alabama


7,586,636


2,591,770


4,148,799


846,066



7,856,051


6,885,677


668,290


302,084


Alaska


2,497,340


573,693


1,614,053


309,593



2,620,322


2,319,662


255,045


45,615


Arizona


10,225,235


4,238,042


4,694,392


1,292,800



9,997,061

6

8,551,673

6

1,127,031


318,356


Arkansas


5,383,382


2,008,641


2,750,455


624,286



5,572,087


4,872,214


539,198


160,675


California


85,779,627


27,542,328


50,967,666


7,269,632



82,409,982

6

72,003,129

6

6,851,854


3,555,000





















Colorado


10,237,008


5,038,762


4,475,646


722,600



10,037,994


8,648,369


893,515


496,110


Connecticut

11,697,383


6,473,865


4,718,878


504,641



11,738,548

6,7

10,551,327

6

919,215

7

268,005

7

Delaware


2,190,905


750,420


1,257,941


182,544



2,128,885


1,941,408


113,368


74,109


District of Columbia

2,274,302


2,048,093


†


226,209



2,352,758


1,775,833


393,478


183,446


Florida


27,929,250


13,734,743


10,963,798


3,230,709



28,897,234

6

25,621,239

6

1,983,369


1,292,626





















Georgia


19,617,068


8,756,085


8,993,752


1,867,232



19,355,863

6

17,283,295

6

1,842,276


230,292


Hawaii


3,031,312


59,026


2,711,156


261,130



2,733,092


2,502,117


216,649


14,326


Idaho


2,413,672


581,097


1,576,287


256,288



2,429,358

6

2,097,992

6

269,299


62,067


Illinois


27,704,831


18,684,782


6,687,655


2,332,394



32,479,656


29,253,457


2,160,045


1,066,154


Indiana


12,437,534


4,529,251


6,909,225


999,058



11,669,049


10,144,064


1,058,051


466,933





















Iowa


6,657,857


2,590,700


3,583,116


484,041



6,722,070


5,663,444


895,778


162,848


Kansas


6,297,498


1,789,870


3,976,653


530,976



6,285,438


5,065,968


989,773


229,697


Kentucky


7,634,758


2,568,095


4,179,014


887,650



7,725,201


6,750,052


717,626


257,522


Louisiana


8,930,136


3,910,197


3,883,978


1,135,961



8,776,666

6

8,027,058

6

595,689


153,919


Maine


2,809,790


1,505,907


1,106,375


197,509



2,736,938


2,579,299


82,730


74,908





















Maryland


14,420,623


7,243,758


6,334,951


841,914



14,098,518

6

12,774,063

6

1,132,311


192,144


Massachusetts

17,962,854


10,274,138


6,788,790


899,926



17,133,936


16,374,676


460,085


299,175


Michigan


19,835,653


6,136,833


11,937,148


1,761,671



19,310,076


16,977,163


1,229,437


1,103,476


Minnesota


12,725,423


3,505,065


8,506,328


714,029



13,293,413

6

10,687,048

6

1,769,854


836,511


Mississippi

4,712,456


1,607,939


2,412,932


691,584



4,565,341


4,234,977


256,520


73,845





















Missouri


11,147,752


6,510,008


3,676,108


961,637



11,040,542


9,545,816


906,207


588,519


Montana


1,781,468


706,227


850,640


224,601



1,870,966


1,652,848


185,847


32,272


Nebraska


4,351,337


2,551,637


1,438,008


361,692



4,603,453


3,911,805


601,757


89,891


Nevada


4,683,088


2,598,356


1,668,136


416,596



4,518,144


4,092,457


234,840


190,847


New Hampshire

3,055,956


1,876,842


1,005,148


173,966



3,019,784


2,833,893


137,225


48,667





















New Jersey

29,671,607


15,758,639


12,666,167


1,246,800



29,093,257


26,825,114


1,377,448


890,695


New Mexico

3,987,279


647,002


2,792,814


547,463



3,879,350


3,343,152


534,031


2,167


New York


65,776,757


35,003,275


27,460,780


3,312,702



64,011,611

6

59,161,439

6

2,164,480


2,685,692


North Carolina

14,072,129


3,701,020


8,735,404


1,635,705



14,432,888


13,466,942


887,583


78,363


North Dakota

1,705,036


564,234


985,340


155,462



1,879,094


1,451,309


391,521


36,264





















Ohio


24,956,848


11,829,089


11,202,038


1,925,720



23,319,945


20,484,182


1,844,170


991,594


Oklahoma


6,270,084


2,518,436


3,030,336


721,312



6,328,465


5,606,044


643,052


79,369


Oregon


7,377,456


2,952,336


3,861,421


563,698



7,297,297


6,238,574


686,106


372,617


Pennsylvania

29,892,129


16,615,708


11,238,423


2,037,997



29,492,243


26,045,127


1,905,689


1,541,427


Rhode Island

2,485,803


1,265,241


1,029,125


191,437



2,505,425


2,283,927


117,460


104,038


See notes at end of table.

Table 1. Source of revenues and type of expenditures for public elementary and secondary education, by state or jurisdiction: Fiscal year 2016—Continued



Revenues [in thousands of dollars]



Expenditures [in thousands of dollars]

 

State or jurisdiction

Total

 

Local1

 

State

 

Federal

 

 

Total

 

Total current2

 

Capital outlay3

 

Other4

 

South Carolina

9,442,258


4,041,777


4,505,718


894,762



9,146,055


7,669,725


1,077,812


398,518


South Dakota

1,461,886


816,118


444,457


201,311



1,485,135


1,253,268


192,658


39,209


Tennessee

9,596,867


4,061,738


4,434,856


1,100,272



9,755,925


8,886,994


560,285


308,646


Texas


58,954,734


28,626,935


24,104,698


6,223,101



61,451,166


49,577,688


8,305,503


3,567,976


Utah


5,447,070


2,017,234


2,975,371


454,465



5,424,995


4,539,291


716,217


169,487





















Vermont


1,724,527


69,270


1,540,670


114,588



1,735,331


1,671,433


43,357


20,541


Virginia


15,927,348


8,571,742


6,297,600


1,058,006



16,028,532


14,677,698


1,161,318


189,515


Washington

14,830,244


4,513,039


9,218,360


1,098,846



15,163,088

6

12,483,668

6

2,194,714


484,706


West Virginia

3,433,438


1,170,422


1,906,257


356,760



3,421,900


3,169,684


190,082


62,134


Wisconsin


11,309,921


5,351,302


5,150,347


808,271



11,690,833

6

10,122,041

6

1,054,892


513,900


Wyoming


2,042,925


743,590


1,175,770


123,566



2,020,051


1,556,321


454,305


9,424


 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Other jurisdictions


















American Samoa

70,851


221


9,199

8

61,430



67,309


58,675


6,833


1,800


Guam

321,973


256,658


†


65,316



329,509


309,238


10,519


9,752


Commonwealth of the Northern Mariana Islands

74,136


856


38,718

8

34,561



78,783


75,562


371


2,850


Puerto Rico

2,876,676


62


1,923,752

8

952,863



3,071,992


2,970,386


25,203


76,403


U.S. Virgin Islands

186,961

 

159,975

 

†

 

26,986

 

 

162,386

 

160,559

 

433

 

1,394

 

† Not applicable.

1Local revenues include intermediate revenues from education agencies with fundraising capabilities that operate between the state and local government levels.

2Current expenditures include instruction, instruction-related, support services, and other elementary/secondary current expenditures, but exclude expenditures on capital outlay, other programs, and interest on long-term debt.

3Capital outlay includes expenditures on property and construction of facilities.

4Other program expenditures include expenditures for community services, adult education, community colleges, private schools, interest on debt, and other programs that are not part of public education.

5United States totals include the 50 states and the District of Columbia.

6Value affected by redistribution of reported values to correct for missing data items, and/or to distribute state direct support expenditures.

7Value contains imputation for missing data.

8Reported state revenue data are revenues received from the central government of the jurisdiction.

NOTE: Detail may not sum to totals because of rounding.

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.





Table 4. Student membership and current expenditures per pupil for public elementary and secondary education, by function, subfunction, and state or jurisdiction: Fiscal year 2016


State or jurisdiction

School year 2015–16 student membership3

 

Current expenditures1 per pupil







Support services2





 

Total

 

Instruction

 

Total support services

 

Student support services4

 

Instruc-
tional staff
support

 

General
adminis-
tration

 

School
adminis-
tration

 

Operations
and
maintenance

 

Student
trans-
portation

 

Other
support
services

 

Food services

 

Enterprise operations5


United States6

50,345,842


$11,841

7

$7,211

7

$4,136

7

$676

7

$556

7

$239

7

$659

7

$1,093

7

$483

7

$429

7

$470

7

$24






























Alabama


743,789


9,258


5,270


3,329


567


394


240


573


874


474


207


659


0


Alaska


132,477


17,510


9,449


7,427


1,367


1,371


248


1,072


2,083


575


711


559


75


Arizona


1,100,293


7,772

7

4,177

7

3,175

7

587

7

381

7

153

7

433

7

952

7

328

7

342

7

419


1


Arkansas


492,132


9,900


5,556

7

3,802

7

529

7

826

7

253

7

517

7

1,008

7

363

7

305

7

531

7

12


California


6,304,741


11,420

7

6,758

7

4,186

7

668

7

717

7

134

7

754

7

1,137

7

248

7

527

7

447


29






























Colorado


899,112


9,619


5,419


3,816


503


582


162


700


881


278


710


331


52


Connecticut

537,933


19,615

7

12,370

7

6,639

7

1,260

7

618

7

436

7

1,142

7

1,697

7

978

7

508

7

440

7

165


Delaware


134,847


14,397


9,032


4,873


604


276


220


895


1,533


708


637


491


0


District of Columbia

84,024


21,135


11,715


8,632


949


737


1,791


1,439


1,636


1,397


682


760


28


Florida


2,792,234


9,176

7

5,645

7

3,075

7

408

7

583

7

85

7

510

7

898

7

347

7

244

7

456


0






























Georgia


1,757,237


9,835

7

6,084

7

3,186

7

473

7

499

7

118

7

614

7

732

7

449

7

302

7

536


29


Hawaii


181,995


13,748


8,066


4,953


1,323


442


97


924


1,477


371


319


728


0


Idaho


292,277


7,178

7

4,259

7

2,548

7

401

7

375

7

174

7

412

7

674

7

322

7

189

7

371

7

#


Illinois


2,041,779


14,327


8,892

7

5,056

7

981

7

529

7

546

7

733

7

1,143

7

628

7

495

7

380


0


Indiana


1,046,757


9,691


5,571

7

3,649

7

491

7

385

7

208

7

621

7

1,112

7

584

7

247

7

471


0






























Iowa


508,014


11,148


6,755


3,887


653


643


289


636


938


390


338


494


12


Kansas


495,884


10,216


6,106


3,614


641


426


286


593


990


406


273


496


0


Kentucky


686,598


9,831


5,694


3,493


474


542


226


573


866


554


259


618


25


Louisiana


718,711


11,169

7

6,287

7

4,275

7

674

7

566

7

326

7

707

7

1,037

7

636

7

328

7

607


1


Maine


181,613


14,202


8,349


5,267


965


750


475


753


1,439


700


186


584


2






























Maryland


879,601


14,523

7

9,128

7

4,973

7

685

7

756

7

109

7

978

7

1,265

7

753

7

427

7

422


0


Massachusetts

964,026


16,986


10,884


5,639


1,241


760


265


736


1,451


758


427


463


0


Michigan


1,536,231


11,051


6,358


4,285


864


567


246


612


963


451


582


409


0


Minnesota

864,384


12,364

7

8,040

7

3,743

7

351

7

613

7

458

7

495

7

838

7

680

7

308

7

528


53


Mississippi

487,200


8,692


4,956


3,205


452


409


294


524


901


401


224


531


1






























Missouri


919,234


10,385


6,148


3,747


465


478


374


608


1,038


529


256


489


0


Montana


145,319


11,374


6,681


4,150


753


417


359


634


1,144


528


316


507


36


Nebraska


316,014


12,379


7,869


3,665


565


413


364


578


1,044


368


334


524


320


Nevada


467,527


8,753


5,130


3,276


466


511


138


645


849


345


323


347


#


New Hampshire

182,425


15,535


9,891


5,261


1,195


507


549


868


1,263


688


190


383


0






























New Jersey

1,408,845


19,041


11,451


6,984


1,949


606


383


949


1,856


790


451


428


177


New Mexico

335,694


9,959


5,666


3,804


1,030


265


235


602


1,038


318


316


482


7


New York


2,661,196


22,231

7

15,754

7

6,031

7

697

7

566

7

356

7

830

7

1,855

7

1,098

7

630

7

447


0


North Carolina

1,544,934


8,717


5,434


2,806


424


298


159


557


724


356


288


476


0


North Dakota

108,644


13,358


8,004


4,368


536


459


572


686


1,145


552


417


632


354






























Ohio


1,716,585


11,933


6,964


4,566


807


488


378


686


1,040


566


601


402


1


Oklahoma

692,878


8,091


4,511


2,985


559


341


238


453


862


251


281


513


83


Oregon


576,407


10,823


6,333


4,100


799


430


152


694


853


473


699


386


5


Pennsylvania

1,717,414


15,165


9,365


5,231


840


513


463


679


1,405


758


574


506


63


Rhode Island

142,014

 

16,082

 

9,814

 

5,830

 

1,654

 

621

 

242

 

780

 

1,240

 

672

 

620

 

432

 

6


See notes at end of table.

Table 4. Student membership and current expenditures per pupil for public elementary and secondary education, by function, subfunction, and state or jurisdiction: Fiscal year 2016—Continued


State or jurisdiction

School year 2015–16 student membership3

 

Current expenditures1 per pupil







Support services2





 

Total

 

Instruction

 

Total support services

 

Student support services4

 

Instruc-
tional staff
support

 

General
adminis-
tration

 

School
adminis-
tration

 

Operations
and
maintenance

 

Student
trans-
portation

 

Other
support
services

 

Food services

 

Enterprise operations5


South Carolina

763,533


10,045


5,549


3,931


775


618


106


656


993


382


401


539


26


South Dakota

134,253


9,335


5,444


3,328


519


345


320


458


977


337


372


516


47


Tennessee

1,001,235


8,876


5,459


2,925


394


522


198


543


729


334


207


492


0


Texas


5,301,477


9,352


5,465


3,353


458


478


136


535


983


266


499


534


0


Utah


647,870


7,006


4,427


2,190


259


282


72


450


642


206


280


355


34






























Vermont


87,866


19,023


12,080


6,414


1,464


822


400


1,220


1,471


619


419


511


18


Virginia


1,283,590


11,435


6,968


4,024


581


759


185


677


1,044


594


184


441


2


Washington

1,087,030


11,484

7

6,634

7

4,397


794


786


226


687


983


425


498


342


111


West Virginia

277,452


11,424


6,577


4,120


579


480


199


616


1,198


836


212


728


0


Wisconsin

867,800


11,664

7

6,936

7

4,291

7

579

7

606

7

335

7

590

7

1,073

7

492

7

616

7

437


#


Wyoming

 

94,717

 

16,431

 

9,754

 

6,184

 

982

 

934

 

325

 

928

 

1,541

 

805

 

668

 

487

 

7






























Other jurisdictions



























American Samoa

—


—


—


—


—


—


—


—


—


—


—


—


—


Guam

30,821


10,033


4,630


4,813


947


554


157


576


1,559


270


749


591


0


Commonwealth of the Northern Mariana Islands

—


—


—


—


—


—


—


—


—


—


—


—


—


Puerto Rico

379,818


7,821


3,129


3,657


858


459


223


344


1,348


216


209


1,035


0


U.S. Virgin Islands

13,805

 

11,631

 

6,854

 

4,028

 

1,001

 

251

 

540

 

644

 

537

 

520

 

537

 

737

 

11


— Not available. Data are missing for American Samoa and Commonwealth of the Northern Mariana Islands because the jurisdictions did not report student membership.


# Rounds to zero.


1Current expenditures include instruction, instruction-related, support services, and other elementary/secondary current expenditures, but exclude expenditures on capital outlay, other programs, and interest on long-term debt.


2Support services is an expenditure function divided into seven subfunctions: student support services, instructional staff support, general administration, school administration, operations and maintenance, student transportation, and other support services.


3The student membership variable is derived from the State Nonfiscal Survey of Public Elementary/Secondary Education. Arizona and New York indicated that the state fiscal data reported in FY 16 National Public Education Financial Survey (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. National Center for Education Statistics (NCES) increased California's student membership by 78,004 according to the state to include the prekindergarten students.


4Student support services include attendance and social work, guidance, health, psychological services, speech pathology, audiology, and other student support services.


5Enterprise operations include operations that are operated as a business and receipts from the operation are expected to fund the enterprise (e.g., school bookstores and certain after school activities).


6United States totals include the 50 states and the District of Columbia.


7Value affected by redistribution of reported expenditure values to correct for missing data items, and/or to distribute state direct support expenditures.


NOTE: Detail may not sum to totals because of rounding.


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 and “State Nonfiscal Survey of Public Elementary/Secondary Education,” school year 2015–16, Provisional Version 1a.



1 Function is defined as a category of expenditure defining the activity supported by the service or commodity bought. Object is defined as a category of expenditure defining the service or commodity bought. The expenditure functions include instruction, instructional staff support services, pupil support services, general administration, school administration, operations and maintenance, student transportation, other support services (such as business services), food services, enterprise operations, and total current expenditures. Objects reported within a function include salaries, employee benefits, purchased services, supplies, and equipment.

2 NCES requests that the certifying official be a fiscal official at the highest level in the SEA.

3 “Department of Education, Submission of Data by State Educational Agencies; Submission Dates for State Revenue and Expenditures Reports for Fiscal Year (FY) 2018, Revisions to Those Reports, and Revisions to Prior Fiscal Year Reports.” 83 Federal Register 211 (31 October 2018) pp. 54730-32.

4 ESSA amends the Elementary and Secondary Education Act of 1965 (ESEA).

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