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pdfNational Public Education Financial Survey
(NPEFS) 2022-2024: Common Core of Data
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Appendix D2
NPEFS Web Application User Guide
OMB# 1850-0067 v.23
National Center for Education Statistics (NCES)
May 2022
1
National Center for Education Statistics
Common Core of Data (CCD)
National Public Education
Financial Survey (NPEFS)
Web Application User Guide
April 2022
Fiscal Year 2022
1
April 2022
National Center for Education Statistics (NCES)
NPEFS Web Application User Guide v2.0
PREFACE
This document provides technical instructions for using the National Public Education Financial
Survey (NPEFS) Web Application. The NPEFS Web Application is an online system that facilitates the
efficient and timely submission of NPEFS data from SEAs to the National Center for Education Statistics
(NCES). This document is to be used in conjunction with the NPEFS Reporting Instructions posted on
the NPEFS Home page.
NPEFS collects state-level public elementary-secondary education finance data from the 50 state
education agencies, the District of Columbia, and five outlying areas under U.S. jurisdiction (Puerto
Rico, Guam, the U.S. Virgin Islands, the Northern Marianas, and American Samoa). NPEFS is a
voluntary survey conducted annually as a component of the U.S. Department of Education’s annual
Common Core of Data collection. NPEFS is a coordinated effort between the Education Finance
Branch of the U.S. Census Bureau and the National Center for Education Statistics (NCES). NCES
sponsors the survey, while the Census Bureau serves as the primary collection agent, responsible for
delivering NPEFS data (and any necessary data documentation) to NCES on a timely basis.
NCES and the Census Bureau are authorized to collect NPEFS survey data by Congress through Section
153(a)(1)(I) of the Education Sciences Reform Act of 2002 (P.L. 107-279), 20 U.S.C. § 9543 and Title 13
United States Code, Section 8b respectively. The collection of this information is approved by the
Office of Management and Budget (OMB 1850-0067, expires 1/31/2024).
This technical guide was produced under Interagency Agreement (IAA) No. ED-IES-11-1-J-0007 with the
United States Census Bureau. Mention of trade names, commercial products, or organizations does
not imply endorsement by the U.S. Government.
This technical guide is in the public domain. Authorization to reproduce it in whole or in part is
granted. While permission to reprint this publication is not necessary, the citation should be: U.S.
Department of Education, National Center for Education Statistics, Common Core of Data (CCD),
“NPEFS Web Application User Guide,” April 2022, Version 2.0. Retrieved [date] from
https://surveys.nces.ed.gov/ccdnpefs/.
For questions about the content of this document, contact:
Stephen Q. Cornman
Project Director
NPEFS Staff
Education Finance Branch
National Center for Education Statistics
Ph: (202) 245-7753
U.S. Census Bureau
(800) 437-4196
stephen.cornman@ed.gov
erd.npefs.list@census.gov
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Changes to the Web Application and Important
Reminders (What’s New for Fiscal Year 2022)
NPEFS home page: https://surveys.nces.ed.gov/ccdnpefs
NPEFS Staff and Contact List
Malia Howell-Project Manager
Shannon Doyle-Analyst/Main Crosswalk Contact
Jeremy Phillips-Analyst
erd.npefs.list@census.gov (preferred option)
Phone: (800) 437-4196
Fax: (888) 891-2099
Final Survey Submission Date
State Education Agencies (SEAs) are urged to submit accurate and complete data for FY 2022 (along
with any FY 2021 revisions) by Friday, March 31, 2023, to facilitate timely processing. The mandatory
deadline for the final submission of all data, including any revisions to previously submitted data for
FY 2021 and FY 2022 is Tuesday, August 15, 2023. Please plan to have your FY 2022 NPEFS
submitted by this date.
Any resubmissions of FY 2021 or FY 2022 data by State Educational Agencies (SEAs) in response to
requests for clarification, reconciliation, or other inquiries by NCES or the Census Bureau must be
completed by Tuesday, September 5, 2023. All outstanding data issues must be reconciled or
resolved by the SEAs, NCES, and the Census Bureau prior to September 5, 2023. For more information
about data collection, please see the Federal Register notice at:
https://www.federalregister.gov/d/2022-00309
Average Daily Attendance (ADA)
In light of the unique challenges caused by the national emergency related to COVID-19, the
Department is providing States flexibility for reporting SY 2021-2022 ADA data in order to ensure the
data are consistent and as accurate as possible. As required by section 8101(1) of the Elementary and
Secondary Education Act of 1965 (ESEA), each State will continue to report ADA based on either the
Federal or the State’s definition of ADA. Clarification of this requirement and instructions for reporting
ADA on NPEFS can be found on page 7 of the NPEFS Reporting Instructions. Each state should provide
details of factors impacting ADA in Question 9 of the fiscal data plan.
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COVID-19 Federal Assistance Funds
The special exhibit item codes in Section 8 of the NPEFS have been modified to capture expenditure
data by specific source of revenue from the Coronavirus Aid, Relief, and Economic Security (CARES)
Act of 2020 (Public Law 116-136), the Coronavirus Response and Relief Supplemental Appropriations
Act of 2021 (CRRSA) (Public Law 116-260), and the American Rescue Plan (ARP) Act of 2021 (Public Law
117-2). The variables listed below were added to Section 8, titled “COVID-19 Federal Assistance Funds,”
Please refer to Section 8 of the NPEFS Reporting Instructions for definitions and additional
information.
•
•
•
AE1A - Current expenditures paid from ESSER I funds
AE1B - Current expenditures paid from ESSER II funds
AE1C - Current expenditures paid from ARP ESSER funds
•
•
AE1D - Current expenditures paid from GEER I funds
AE1E - Current expenditures paid from GEER II funds
•
•
•
AE1F - Current expenditures paid from the CRF
AE1G - Current expenditures paid from the SLFRF
AE2A - Instructional expenditures paid from ESSER I funds
•
•
AE2B - Instructional expenditures paid from ESSER II funds
AE2C - Instructional expenditures paid from ARP ESSER funds
•
•
AE2D - Instructional expenditures paid from GEER I funds
AE2E - Instructional expenditures paid from GEER II funds
•
•
•
AE2F - Instructional expenditures paid from the CRF
AE2G - Instructional expenditures paid from the SLFRF
AE4A - Capital outlay expenditures paid from ESSER I funds
•
•
AE4B - Capital outlay expenditures paid from ESSER II funds
AE4C - Capital outlay expenditures paid from ARP ESSER funds
•
•
•
AE4D - Capital outlay expenditures paid from GEER I funds
AE4E - Capital outlay expenditures paid from GEER II funds
AE4F - Capital outlay expenditures paid from the CRF
•
AE4G - Capital outlay expenditures paid from the SLFRF
Current Expenditures by Fund Type
Current expenditures paid from state and local funds (CE1) and current expenditures paid from federal
funds (CE2) do not require the exclusion of expenditures paid from funds received from private
sources. Expenditures paid from federal funds intended to replace local tax revenues should continue
to be included as state and local funds. All internal transfers (objects 511, 561, 564, 567, and 591)
should be excluded from both CE1 and CE2.
The Current Expenditures by Fund Type data items are intended to correspond to the data reporting
requirement in ESSA §1111(h)(1)(C)(x). Reporting these data items in NPEFS does not fulfill your ESSA
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reporting requirement. For more information on the ESSA requirement and corresponding
regulation, see: https://www.ed.gov/essa?src=policy
NPEFS Web Application Updates
In FY 21, the NPEFS Web Application was upgraded, provided improved performance and usability.
New features were added in the spring and summer of 2022, such as allowing states to edit their fiscal
data plan on demand and adding excel exports to all report screens. These new features are included
in this User Guide. We are continuing to make updates to the platform as we identify features users
need. If you have recommendations, email them to erd.npefs.list@census.gov.
Important Reminders
User Management
Each user to the NPEFS collection should have their own user name and password. Please do not
share your user name and password with others. This ensures the security of your data. You may
request additional users or the removal of existing users by emailing erd.npefs.list@census.gov. All
requests must be received in writing and include the user’s first and last name, title, phone number,
and email address.
Instructions for setting up your User Account for first use can be found in Section 1.3 of the NPEFS
User Guide. If you forget your password, you can reset it at any time by going to the home page, and
then clicking the “Forgot Password” link.
Report finance data for all public schools and LEAs
States should include finance data for all publicly funded schools, including charter schools, education
service agencies, and other special service LEAs. Clarification of this requirement can be found on
page 1 of the NPEFS Reporting Instructions.
Report revenue and expenditure items only once
When preparing your data, make sure that revenues and expenditures resulting from transfers
between districts are only counted once. These transfers result from tuition payments from one
district to another, fee-for-service activities to support other LEAs, and overlapping political
jurisdictions. Clarification on how to prevent double counting can be found on page 1 of the NPEFS
Reporting Instructions.
NPEFS Data Item Codes
Data item codes are present throughout the NPEFS web application to make identifying NPEFS
categories and amounts easier. The data item codes are based on the NPEFS record layout assemble at
https://nces.ed.gov/ccd/data/txt/stfis18_1a_lay.txt.
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While you key your data, data item codes are displayed on the web form to quickly reference. If the
system flags your data with a potential edit, the message will tell you exactly which fields are affected.
When you respond to these messages in the comments sections, please include the data item code.
For example, if you have an edit flag that R1E increased by more than 20%, you would then write in
section 1 comments, “Tuition from individuals (R1E) increased because …”. Keep in mind that
comments are published with minimum editing by Census staff. Including the data item code in your
comments helps analysts and data users understand how your comments relate to the data.
NPEFS Excel Form
Data that you submit is populated in a Microsoft Excel version of the NPEFS form. View the NPEFS
Form when you complete your survey online or on the Resources section of the website:
https://surveys.nces.ed.gov/ccdnpefs/Content/NPEFS_SPREADSHEET.xlsx.
All Revisions Require an Authorized Signature
Any revisions that you make to your state’s data after it has signed by the authorized official resets the
authorized signature. If you make a revision and resubmit, you must then have your state’s survey resigned by the Authorized Official.
Prior Year Digital Signatures Required
Reminder - All prior year revisions require a digital signature from the authorizing official just as is
required for current year (fiscal year 2022) submission.
Once all errors have been cleared and prior year revisions have been successfully submitted, a Digital
Signature link will appear under the FY 2021 (prior year) menu. The authorizing official will need to
enter in their current (FY 2022) 15-digit password to digitally sign the prior year resubmission.
Awards Criteria
Awards presented at the 2023 Summer Data Conference are based on the submission of your fiscal
year 2021 survey and fiscal data plan in 2021. Awards based on FY 2022 survey and fiscal data plan are
awarded at the 2024 Summer Data Conference. See Awards Criteria in Section 1.2 of this document for
additional details.
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TABLE OF CONTENTS
PREFACE ......................................................................................................................................I
CHANGES TO THE WEB APPLICATION AND IMPORTANT REMINDERS (WHAT’S NEW FOR
FISCAL YEAR 2022) .................................................................................................................... II
NPEFS Staff and Contact List ...................................................................................................... ii
Final Survey Submission Date .................................................................................................... ii
Average Daily Attendance (ADA) ................................................................................................ ii
COVID-19 Federal Assistance Funds........................................................................................... iii
Current Expenditures by Fund Type ......................................................................................... iii
NPEFS Web Application Updates .............................................................................................. iv
Important Reminders ............................................................................................................... iv
1.0 PURPOSE .............................................................................................................................. 1
1.1
OVERVIEW OF THE REPORTING PROCESS ......................................................................... 1
1.2 TECHNICAL ASSISTANCE AVAILABLE TO RESPONDENTS ................................................. 2
Additional Resources ................................................................................................................. 2
Awards for Successful and Timely Submission ........................................................................... 3
Who to Contact for More Information ........................................................................................ 3
1.3 ACCESSING THE WEB APPLICATION .................................................................................. 4
User accounts ............................................................................................................................ 4
How to log in for the first time ................................................................................................... 5
How to reset your password ...................................................................................................... 6
How to change your password ................................................................................................... 6
Updating the Contact Information .............................................................................................. 7
1.4 NAVIGATING THE PARTS OF THE WEB APPLICATION ...................................................... 8
2.1 THE FISCAL DATA PLAN ................................................................................................... 10
2.2 THE CROSSWALK MODULE ................................................................................................ 12
Load Data ................................................................................................................................. 12
Review Accounting Data ........................................................................................................... 15
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Translation Assignments ........................................................................................................... 17
Translating Data .......................................................................................................................27
Troubleshooting Problems ....................................................................................................... 33
Special Designated Account Codes – Crosswalk Only ................................................................ 34
2.3 CURRENT YEAR (FY 2022) DATA SUBMISSION ................................................................. 36
Upload a Spreadsheet .............................................................................................................. 36
Key data .................................................................................................................................. 38
Final Data Check ...................................................................................................................... 40
FY 2022 Reports ....................................................................................................................... 41
2.4 OPTIONAL PRIOR YEAR (FY 2021) DATA REVISION ......................................................... 43
2.5 AUTHORIZING DATA SUBMISSIONS .................................................................................. 45
Access NPEFS Web Application ................................................................................................ 45
View NPEFS Survey Data.......................................................................................................... 45
Electronically Authorize NPEFS Data........................................................................................ 46
Submit a Hard Copy Signature to Authorize NPEFS Data .......................................................... 47
Upload a Copy of a Signed Cover Page...................................................................................... 47
3.0 REVIEWING CURRENT YEAR (FY 2022) IMPUTATIONS ..................................................... 48
4.0 FREQUENTLY ASKED QUESTIONS...................................................................................... 51
1. Whom should I contact if I have questions completing the form or uploading the data? ......... 51
2. If I have to exit the application before completion, will I lose the data I entered? .................. 51
3. What is the purpose of the fiscal data plan? .......................................................................... 51
4. What is the purpose of NPEFS data? ..................................................................................... 51
5. What happens if I lose my username and password? ............................................................ 51
6. What happens if I do not digitally confirm my NPEFS submission?....................................... 52
7. What is the deadline to submit NPEFS data? ........................................................................ 52
8. How do I change data after it has been submitted? .............................................................. 52
9. How should I respond to notes sent to me based on the submission of my data? .................. 52
10. What happens if I need to make data changes beyond the August 15th deadline? ................ 52
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11. Can I submit my NPEFS data without resolving the errors listed in the Data Error Listing
report? .................................................................................................................................... 52
12. Should I round my numbers? ............................................................................................. 52
13. What are the imputations and adjustments? ....................................................................... 53
14. What is the Crosswalk?....................................................................................................... 53
15. How long should I keep record of my submission? ............................................................. 53
APPENDIX A: PRINTABLE VERSION OF THE NPEFS FORM .................................................... A-1
APPENDIX B: COMPARISON OF THE NPEFS TO THE SCHOOL DISTRICT FINANCE
SURVEY (F-33) .......................................................................................................................... B-1
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1.0 Purpose
The National Public Education Financial Survey (NPEFS) is a component of the Common Core of Data
(CCD), a national statistical program that collects and compiles administrative data from state
education agencies (SEAs) covering the universe of all public elementary and secondary schools and
school districts in the United States. The purpose of the NPEFS web application is to collect state-level
aggregate finance data for revenues and expenditures for public elementary and secondary education
in response to the survey. This document contains technical instructions for using the interactive web
application to submit NPEFS data.
1.1 Overview of the Reporting Process
SEAs appoint state fiscal coordinators to work with NCES and the Census Bureau to provide accurate
and comparable data across states and jurisdictions. In addition to the state fiscal coordinator, each
SEA assigns a certifying official who certifies that the data constitute a true and full report of revenues,
expenditures, and student attendance during the regular school year and for summer school for the
public elementary and secondary schools. State fiscal coordinators may also assign alternate staff to
assist their state in reporting.
State fiscal coordinators and/or their designees are responsible for preparing the NPEFS submission.
Once logged in to the application, there are three ways to complete the NPEFS web form:
1. Manual keying of NPEFS data on the interactive form,
2. Uploading NPEFS data into the form using an Excel spreadsheet, and
3. Crosswalking uploaded data from the state format to the NPEFS form. This option is only
available for states set up as a Crosswalk state.
States then review their data using the system edit checks and officially submit the form to NCES. In
addition to completing the NPEFS form, states must submit the fiscal data plan survey. The NPEFS
data plan helps the Census Bureau and NCES properly analyze each state’s data submission. States
may also make revisions to their prior year submission at any point during the reporting cycle.
After the NPEFS form and data plan are submitted, the authorized state official must confirm the
submission. Submissions may be authorized using the digital signature code or by uploading a scanned
hard copy signature. Any prior year revisions must also be authorized.
Census Bureau analysts then review the NPEFS submissions may make a request to the state for
clarification, reconciliation, or other inquiries related to data anomalies (submission notes). Once all
issues are resolved, the imputation procedure is performed to correct for combined or underreported
data. States are then asked to review imputed data and a final file is provided to NCES.
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1.2 Technical Assistance Available to Respondents
NCES and the Census Bureau provide annual training workshops for state fiscal coordinators that are
designed to improve the efficiency and efficacy of reporting the NPEFS data. The annual training
workshops cover the comprehensive review of data items; online training on data submission;
discussion of reporting and editing processes; and interchange on coordinating submission of fiscal
data with the state's data systems; which are all designed to improve data quality. During these
training workshops, state fiscal coordinators network and exchange ideas among each other. State
fiscal coordinators also provide valuable feedback in these workshops that allows NCES to identify and
address current issues related to school finance reporting so that the data continue to be relevant and
timely. Opportunities for training are sent via email to individuals listed in the Contact Information
section of the NPEFS web application.
Additional Resources
The following additional resources are available:
•
NPEFS Reporting Instructions: This document provides detailed information on what should
and should not be included in the survey. The reporting instructions are referred to several
times throughout this document and are available at
https://surveys.nces.ed.gov/ccdnpefs/pdf/NPEFSmanual.pdf.
•
Financial Accounting for Local and State School Systems: 2014 Edition: This document is
often referred to as the NCES Accounting Handbook and has been designed as the national
standard for state and local education agencies to use in tracking and reporting financial data
and for school districts to use in preparing their comprehensive annual financial reports
(CAFRs). The purpose of the handbook is to ensure that education fiscal data can be reported in
a comprehensive manner. It is available at
https://nces.ed.gov/pubsearch/pubsinfo.asp?pubid=2015347.
•
State fiscal reports and data files: The CCD website (http://nces.ed.gov/CCD) contains
publications and reports using the fiscal data, as well as the data and file documentation for all
NPEFS data since FY 1993. Published data files can be accessed by clicking on the “CCD Data
File Tool” link in the CCD Data Files menu. Publications using NPEFS data can be found by
clicking on the “Current CCD Reports” link from Publications page in the About CCD menu.
•
Forum Guide to Core Finance Data Elements: The National Forum on Education Statistics is
an entity of the National Cooperative Education Statistics System (Cooperative System), which
was established to assist in producing and maintaining comparable and uniform information
and data on early childhood education and on elementary and secondary education. These
data are intended to be useful for policymaking at the federal, state, and local levels. The 2007
Forum Guide may be downloaded from https://nces.ed.gov/pubs2007/2007801.pdf.
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Awards for Successful and Timely Submission
The purpose of the NPEFS Awards is to recognize excellence in data reporting, based on providing
quality data in a timely fashion. Awards for FY 2022 submissions will be given at the 2024 Summer
Data Conference.
Total possible points: 30
Points needed for an award: 20
Main File & Fiscal Data Plan Submission Date
Points
By March 10, 2023
15
By March 31, 2023
10
By April 28, 2023
5
After April 28, 2023
-10
Note: Both the main file and fiscal data plan must be submitted by the applicable dates,
and the authorizing official must have signed off on the data.
Resubmission of Main File
Points
0-1 resubmissions
5
2-3
0
4 or more
-5
Note: These counts only apply to resubmissions after Census Bureau staff have reviewed
the data. Resubmissions based on your own review do not count towards these totals.
Submission Notes
Points
No questions regarding state data; major shifts in data have
10
been thoroughly explained
State responds and resubmits within 2 weeks of receiving notes
5
from the Census Bureau
State takes longer than 2 weeks to respond and resubmit, or
-5
does not respond by September 7
Who to Contact for More Information
If you wish to address questions to the NCES Project Director, you may contact him at the listing
below:
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Stephen Cornman
National Center for Education Statistics
CCD School Finance Surveys
Potomac Center Plaza (PCP)
550 12th Street, SW
Room 4173
Washington, D.C. 20202
Telephone: (202) 245-7753
Email: Stephen.cornman@ed.gov
The Census Bureau is the collection agent for NPEFS. All survey data are collected by the Census
Bureau and analyzed and edited before being sent to NCES. Respondents should contact the NPEFS
team at the Census Bureau with questions regarding proper procedures for completing the survey.
erd.npefs.list@census.gov (preferred option)
Phone: (800) 437-4196
Fax: (888) 891-2099
1.3 Accessing the Web Application
The NPEFS web application is online at https://surveys.nces.ed.gov/ccdnpefs.
This section explains the process for logging in to the application, managing your user account, and
updating the contact information for the state fiscal coordinator and authorized official.
User accounts
The NPEFS web application authenticates each user to ensure that only authorized individuals have
access to the application and the data contained therein. Application security features permit access to
the collection form, fiscal data plan, and exports and reports based on user roles.
Each user to the NPEFS collection site has their own user name and password. Please do not share
your user name and password with others. This ensures the security of your data. If two users attempt
to log in with the same account, your data may become corrupted.
A state may have more than one user, but only one user may be logged in for each state at a time. If a
second user needs access to the site, the first user must first click the “Logout” link. The second user
will then be allowed to log in.
You may request additional users or the removal of existing users by emailing
erd.npefs.list@census.gov. All requests must be received in writing and include the user’s first and
last name, title, phone number, and email address. You may also update the contact information
directly in the web application. More about updating the contact information is provided at the end of
this section.
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How to log in for the first time
When a new user is created, they are given an “expired password.” This password must be changed
the first time the user logs into the website. Follow these steps to set up your new account for first
time use.
1. Go to https://surveys.nces.ed.gov/ccdnpefs/. Enter the userID and password provided to you
by NPEFS staff and click the Login button.
2. The system will then prompt you to set a new password. Follow the password rules as described
on the page. Click the button to Set Password. You will then be redirected to the home page where
you can enter your new password to log in.
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How to reset your password
NPEFS staff will not have access to your password once you have changed it. If you forget your
password, you can reset it at any time by going to the home page, and then clicking the “Forgot
Password” link.
2. Enter User ID or email address and click “Reset Password”
3. An email from the NPEFS web app will be sent to the user. Click on the link in the email to set a
new password. The link and code expires after 30 minutes.
4. Follow the on screen instructions to set a new password.
How to change your password
A respondent may choose to change their password at any time. Once logged in, scroll to the bottom
of the page and select the “Change Password” link.
2. Enter current password then choose a new password by following the listed criteria.
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Updating the Contact Information
After logging in, you will arrive at the State Home page. At the bottom of this page is a section for you
to maintain general contact information for your state (e.g., contact phone number and e-mail, name
of designated authorizing official for this year's NPEFS submission, etc.).
Each state is only allowed one person as the main contact (usually the state fiscal coordinator) and one
person as the authorized official. The contact information fields are pre-populated from the previous
year's survey and will only need updating if any contact information has changed from the previous
year. Make any necessary updates and select Save at the bottom of the page to save your changes.
States may add additional “alternate” contacts as needed. To add an alternate contact, click the arrow
next to the Alternate Contacts section.
2. Click the button to “Add Alternate”.
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3. Enter the contact information for the alternate and click Save.
1.4 Navigating the Parts of the Web Application
This section provides an overview of how to navigate the features of the web application. Once you are
logged in to the application, you will be directed to the “State Home” page. This page contains a
section for each task that must be performed. At the top of each section is a status bar that will inform
you of the status of your response in that section.
To return to the State Home page, click the word “Home” at the top left side of the page at any time.
To log out of the web application, click the word “Logout” at the top right side of the page at any time.
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2.1 The Fiscal Data Plan
This section explains how to respond to the fiscal data plan. The fiscal data plan is a brief survey that is
completed online by each state. These questions help the Census Bureau and NCES to properly
analyze each state’s data submission. Your fiscal data plan is an integral part of your data submission please complete it and submit it as soon as possible.
1. Click the FY 22 Fiscal Data Plan link to complete the survey for the current year.
2. Respond to each question on the survey. If an option is followed by “Please go to question #”, the
page will automatically focus on the appropriate question when that option is selected.
3. Responses are required for all questions unless it is grayed out based on the skip pattern. A
message at the bottom of the survey page will indicate if you have not answered all questions.
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4. Once all questions have been answered, click the Save button at the bottom of the page to verify
that all required fields have completed.
5. Check the box at the bottom of the page and then click Submit to NCES. When you return to the
State Home page, the status will show as “Submitted.” If you need to revise your Fiscal Data Plan
after submitting it, click “Revise 2022 Data Plan.”
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2.2 The Crosswalk Module
This section explains how to use the Crosswalk to transfer data from the SEA format to the NPEFS
format. (This module is available only to states that are designated as Crosswalk states.)
The Crosswalk is a section of the NPEFS Web Application that allows NPEFS respondents to upload
data from their state’s accounting system, translate the data from the state account codes into NCES
account codes, and then transfer their data into the NPEFS form for editing. Only those states
designated as crosswalk states have access to the Crosswalk. Users will follow the following process to
translate their data onto the NPEFS form.
Each step in this process is represented by a link on the State Home page.
Load Data
Preparing Your Files
The Crosswalk accepts state data in Microsoft Excel (.xls, .xlsx), comma delimited (.csv) and fixed
length text file formats. Revenues and expenditures must be loaded in separate files. If your
load file contains revenue and expenditure data, your load will fail and you will receive an error
message. State data must be loaded in the following format.
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Field
Field
Character Description
Column Columns
Name
Type
Size Limit
(Excel)
(Text
File)
Recordtype
Text
1
‘R’ or ‘E’, depending on whether your
file is a revenue or expenditure load
file
A
1
Fund
Text
5
State fund code
B
2-6
Function
Text
12
State function code
C
7-18
Object
Text
5
State object code
D
19-23
Amount
Numeric 17
Amount reported for the record’s
E
24-39
fund/function/object code
NOTE: Beginning with FY22, a trim function to remove any leading or trailing blanks has been added
to the upload. Decimals are now allowed. All records must have a value for all columns. If a column is
not applicable to a particular record (for example, a revenue record that does not have an associated
object value), enter a 0 in the column for that record.
Duplicate Records
A duplicate record occurs when two or more records in your data files are identical - i.e., have the
same record type, fund, function, object, and dollar amount). If a duplicate record is found, a
Duplicates report link will be displayed in the vertical menu bar. A report will have separate tabs (a
revenue tab and an expenditure tab) that list duplicate records that could not be loaded.
The Crosswalk automatically excludes duplicate records from the data load, but if your file contains 10
or more duplicate records (whether you have at least 10 duplicate records in a single file or an
accumulation of at least 10 duplicate records across multiple files), they will fail to load and
automatically be placed in a duplicate report for review. To avoid the load complications that can
occur with duplicate records, it is important that you ensure your files contain no duplicate records
prior to loading data.
Uploading Your Files
1. Select Load Data from the State Home Page. The Load Accounting Data page will appear.
2. Select Drag and Drop Documents Here to Upload or Select Documents to Upload from
the Upload Documents box. Locate one of the data files you want to load and select Open.
The name(s) of your data file(s) and the number of records in each data file will appear on the
Load Accounting Data page (Figure 10).
3. At this point, your file is imported into the application and checked for any errors preventing
data load (e.g., invalid file format, too many duplicate records in file, etc.).
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4. Repeat steps 1 and 2 above to load any additional files (you will always have to load at least two
files since revenues and expenditures must be loaded in separate files).
If errors are detected, your file will not load and you will receive an error message explaining the
error. An error will occur under any of the following circumstances. Review the sections above on
Preparing your Files and Duplicate Records for more information on preventing these errors.
•
•
•
File does not have an allowable extension or file type. You are only allowed to upload
Excel (xls or .xlsx), comma delimited (.csv), or fixed length text (.txt) files. The file you tried to
upload was not one of the allowed file types. Please check the format of your file and try again.
File contains both revenues and expenditures. Revenues and expenditures must be loaded
in separate files.
File rejected for duplicates. You attempted to upload a file that contained 10 or more
duplicate records. The file was not imported. Check the contents of the file and try again. If
you receive this error message, the file that you attempted to import will appear in the Files
Rejected box at the bottom of the page (See Figure 11). Note: The yellow highlighted row
indicates the most recent loaded data.
If there are no errors with the data files, you will not receive an error message. You will see the files
loaded and the number of records in each file on the Upload Documents page.
Respondents also have the option to delete all previous loaded revenue data (select Delete All
Revenue Data and/or Delete All Expenditure data from the screen shown in Figure 10). Delete All
Revenue Data deletes all previously loaded revenue data. Delete All Expenditure Data deletes all
previously loaded expenditure data.
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Review Accounting Data
The Review Accounting Data section allows you to view, edit, or delete state data that you loaded in
the Load Data section. You may also create new records.
At the top of the page is a table which can be used to filter the records in the table. To apply the filter,
enter or select the data you would like to filter by into the appropriate box. To remove the filter, click
the Reset button. Change the Records per Page drop down to change the number of records displayed
on the page. To sort the records, click on the name of the column you would like to sort by.
Has Translation
In addition to the state data that was imported or entered into the Crosswalk System, each record
contains an indicator for HasTranslation. The data in this field is not editable. This field is
automatically updated based on whether or not the state data record can be matched to a Translation
Assignment record.
If any State data records do not have a matching translation record (HasTranslation= “No”), pretranslation validation will fail and you will not be able to translate your data.
Modifying State Data Records
Within the Review Accounting Data table, you are able to add, edit, and delete records; however,
transactions can only be made one record at a time. If numerous records need to be added or edited,
it is usually more efficient to make those mass additions as a separate load file and load the additional
file.
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Adding a New State Data Record
Only add a new state data record when the record was not included in the original data load. For
example, a state may need to add records to make manual adjustments to their data to exclude certain
items.
1. Click the Add Record button at the bottom of the list:
2. A new record will open at the bottom of the page with blank fields. Select a value for the
Entry Type and enter the state fund, function, and object. Then enter the amount for that
record. (Do Not add COMMAS for the dollar amount. Once the record is added,
commas are automatically included). Click the Save link to add the record.
To close the new record form without adding a record, click the Remove link.
3. To verify the result, either look for the record via the filter options or by viewing the total
record count located on the Review Accounting Data page.
Editing an Existing State Data Record
To edit a record, click in the field (Fund, Function, Object, Value) you wish to edit and select
Save at the bottom of the page.
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Deleting a State Data Record
To delete a state data record, click the Remove link for the row you wish to delete and select Save at
the bottom of the page.
Translation Assignments
The Translation Assignments section houses the main table referred to as the Translation Table.
This table maps a states’ individual accounting records to the federal format. Translation Assignments
also utilize information entered into the Allocations section, which are named sets used to translate
one single state data record to multiple federal functions and objects.
To translate refers to the procedure that converts state codes (fund, function, and object) to the
federal NCES format that consists of functions and objects that adhere to the Financial Accounting for
Local and State School Systems, 2014 Edition. There are three types of translation assignments:
•
•
•
Direct: one-to-one between a state data record and NCES function/object
Defined allocation: one state data record is translated into two or more NCES functions/objects
at a predetermined percentage
Imputed allocation: one state data record is translated into two or more NCES functions/objects
at a percentage imputed by the application
The translation assignments and allocations require routine maintenance each year, especially when
changes are made to the state’s school system chart of accounts or to the way districts report data to
the state.
Translation Table
Each record in Translation Assignments contains: 1) a state fund/function/object range, 2) either the
NCES function and object to which the state fund/function/object range is being crosswalked or the
allocation assignment, and 3) a description of the state account. When adding new records to the
Translation table, use the NCES Accounting manual, (Financial Accounting for Local and State School
Systems), to locate the appropriate NCES function and object for each of your fund/function/object
ranges.
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At the top of the page is a table which can be used to filter the records in the table. To apply the filter,
enter or select the data you would like to filter by into the appropriate box. To remove the filter, click
the Reset button. Change the Records per Page drop down to change the number of records displayed
on the page. To sort the records, click on the name of the column you would like to sort by.
Translation Record Requirements
•
All state account fields must have a value: The entry type, beginning and ending fund,
beginning and ending function, and beginning and ending object fields must have a value entered.
The length of the value must be greater than 0; a value of 0 is acceptable, but null or blank is not.
•
Ending value must be greater than or equal to the beginning: The end fund, function, and
object fields must be greater than or equal to the beginning fund, function or object, respectively.
•
Records must not duplicate an existing range: The range of values for fund, function, and
object must not duplicate another range (such that one data record is matched to two or more
translation assignments).
•
State account fields are treated as character or numeric fields: The state
fund/function/object ranges allow both numeric and text data.
o
If a field contains only numbers, then it is treated like a number even if it has leading zeros.
For example, a fund of “010” is treated like the number 10 and it will be included in a fund
range of “1-100”. Ranges for funds, functions, and objects can only be numeric.
o
•
If a field contains a letter, then it is treated like text. For example, a function of “A01” is
treated like the text “A01.” Text ranges (such as “A01-A20”) are not supported.
Records must either have an allocation type or a designated NCES function and object: A
direct translation record must have the Has Allocations checkbox set to No and values entered for
the NCES function and object. If Has Allocations is checked, you must select an Allocation Type
from the drop down list. The record type of the selected Allocation Type must match the record
type of the Translation record.
•
Description: Translation record state descriptions have a 100-character limit.
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Editing Existing Records
To edit a Translation Assignment record, click in the field (Fund, Function, Object, NCES Function,
NCES Object, etc) you wish to edit and select Save and Validate at the bottom of the page.
Adding a New Record
To add a new Translation Assignment record, click the link to “Add Translation” at the bottom of the
page. A new blank record will open at the bottom of the page. Enter the appropriate data and click
“Save and Validate.”
Allocation Type Assignments
In some cases, you may need to allocate one state account to multiple NCES accounts during your
translation. To do this, you will check the box for “Has Allocations” and assign an allocation type to
the Translation Assignment record. The Allocation types in the drop down are pulled from data
entered into the “Allocations” page. For more on allocations and creating allocation types, see the
“Allocations” section in this user guide.
Importing a New Translation Assignment Table
You may use the Import Translations function to upload an entirely new set of translation assignment
records to the system. This function will delete all existing assignments and replace them with
the records in the file you upload.
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Preparing Your File
A new translation assignment table must be uploaded in Microsoft Excel (.xlsx) file format. A template
is available on the Translation Assignment page. The following are required:
Field Name
Type
Field
Size
Type
Limit
Text
1
Description
Column
(Excel)
‘R’ or ‘E’, depending on whether the translation
A
assignment is for revenues or expenditures
Beginning Fund
Text
5
State fund code, beginning of range
B
Ending Fund
Text
5
State fund code, end of range
C
Beginning Function
Text
12
State function code, beginning of range
D
Ending Function
Text
12
State function code, end of range
E
Beginning Object
Text
5
State object code, beginning of range
F
Ending Object
Text
5
State object code, end of range
G
NCES Function
Text
12
Function code from the NCES accounting handbook
H
NCES Object
Text
5
Object code from the NCES accounting handbook
I
Allocation Type
Text
12
Allocation type name from the allocation table.
Value must match the “Name” field exactly.
J
Description
Text
100
Description of the assignment
K
NOTE: Please examine your input files carefully to make sure they meet the Translation Record
Requirements noted in the section above. After your file is uploaded, your records will be validated
against these rules. Validation is discussed further in the Translation Assignment Validation section of
this user guide.
Uploading your File
To upload a new translation assignment set:
1. Click the “Import Translations” button at the top of the Translation Assignments page.
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2. A new box will appear. Click the “Drag and Drop Document Here to Upload” or “Select
Document to Upload” button to locate the file that you prepped to be uploaded. Make sure your
file matches the Crosswalk Translation Assignment Template, which can be downloaded by
clicking the link on the Upload Translations box. The records must be in the same format as
the template in order for the upload to function properly. More information on preparing
your file to be uploaded can be found in the previous section.
TIP: The format of the “Translation Assignments” report closely matches the format for uploading
translation assignments. It is recommended that you first download the report by clicking the
Translation Assignments Report link at the top of the page, delete the “ID”, “State”, “Allocation”,
and “Date Modified” fields, then modify the records as necessary.
3. Once the name of the file you are uploading appears click “Open”. Next click “Save and Validate"
at the bottom of the page.
Validation errors will be highlighted in yellow at the top of the page. Click “View” to see the errors.
Five errors are shown at a time. Click the page number under the table to view additional errors. For
more information about validation errors, see the Translation Assignment Validation section below.
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Translation Assignment Validation
Each time a record is updated, both the individual record and the set of records are validated against
the rules listed in the Translation Record Requirements section above. If any validation errors exist, a
table containing those records will be displayed under the Translation table. NOTE: You will not be
able to translate your data if any validation errors exist.
To clear an error, locate the record in the Translation table and make corrections as necessary. Each
time you correct one of the rows with validation errors, the error list should update to remove that
error. If you edit a record which then creates a validation error, a Translation Error message will be
highlighted in yellow at the top of the page. Click “View” to see the error.
Allocations
Allocations are used when a state has “combined” data items that must be distributed between more
than one function and object. Some of the more common problems are:
Amounts reported as a lump sum and not in their appropriate functions.
Expenditures for employee benefits reported as a lump sum, and not separated by the function
of the employee.
• Amounts reported for special service funds not separated by the appropriate objects.
• Tuition payments to other school districts that cannot be separated between in state and out-ofstate.
The method for making these distributions may differ from state to state. However, many states have
some type of allocation issue we must resolve. The Crosswalk was designed to make these
•
•
distributions through a systematic process and this design does not differ among states using the
software. It is important to note that the methods used to crosswalk “problem” data are, in some
cases, merely a satisfactory solution to the problem, and in others, an interim solution at best.
When the problem represents a relatively small amount of money, prorating this combined data is
usually the most efficient method of distribution. When combined data represents a relatively large
percentage of reported funds and affects particularly important functions (such as instruction and
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administrative functions) modification in state accounting systems are usually needed to resolve the
problem.
Allocations – Type and Descriptions
The Allocation – Types and Descriptions focuses on the “allocation type name” and “description”
columns. The function of this table is to create a named allocation set, which can then be reused
across multiple translation assignments. For example, a state that must allocate expenditures for
employee benefits might name the set “EB” with a description of “Employee Benefits.”
The list of named allocation sets appears when you select “Edit Allocations” from the Translation
Assignments page. To edit or add a named allocation set, click the “New Allocation” or “Edit” link on
this page. The Allocation Editor will appear. Names should be less than 5 characters and should allow
you to easily identify between types of allocations. Descriptions can be longer and provide be longer
and provide more detail on the type of allocation.
Allocations – Accounts
The Allocation Accounts table lists all the information required for the Crosswalk to distribute
amounts to more than one federal function and object. Allocation accounts are associated with and
distinct to each Named Allocation. To view the accounts associated with a named allocation set, click
on the Allocation name at the top of the editor. All the current allocation sets will be listed.
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Each allocation account includes a destination NCES function and object, the allocation percent, a
checkbox to determine whether or not the percent should be imputed, and the object used to impute
the percent (if imputed). For each named allocation set, you must decide whether to define the
percentages or to impute the percentages. For illustration purposes, please consider the following two
examples:
Example 1: Percentages are Defined
State XX pays $1,000,000 in matching funds to the state’s teacher retirement fund. The
respondent knows that 70% of this amount was paid for teachers included in function
1000, 20% was paid for teachers included in function 2100, and 10% was paid for teachers
included in function 2200. The respondent enters each function and object 200 as the
destination in the allocation accounts and enters the appropriate percentage for each one.
During translation, the Crosswalk System will multiply the $1,000,000 amount by each
defined percentage to distribute the dollars to the allocation accounts.
Example 2: Percentages are Imputed
State XX pays $1,000,000 in matching funds to the state’s teacher retirement fund. The
respondent knows that the salaries of teachers for whom these funds were paid are
included only in functions 1000, 2100, and 2200, but is unsure what percentage to assign
to each category. The respondent enters each function and object 200 as the destination in
the allocation accounts and selects the “imputed” option for each one. The respondent
then enters 100 as the object used to impute percent.
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During translation, the Crosswalk System will impute the estimated percentage of salaries
for each function to total salaries for all functions in the allocation set. The imputed
percentage is then multiplied by the $1,000,000 amount to distribute the dollars to the
allocation accounts.
You will be able to track the assigned amounts to these allocation accounts through the State
Accounts report.
Adding a New Allocation Type and Accounts
Add a new allocation type when you need to distribute a single state accounting record to multiple
NCES functions and/or objects, and a similar one does not already exist.
1. Click the New Allocation button at the bottom of the Named Allocations list:
2. In the form at the bottom of the page, enter a name (up to five characters), enter a description
(unlimited size), select an entry type (Revenue or Expenditure), and check the box if the
percentages for the allocation are to be imputed.
3. In the next section of the page, click the Add button to add a record for each function and
object combination to which the amounts should be allocated. For each destination, enter the
NCES function, NCES object, and either the percent to be distributed (if not imputed) or the
object to use to impute the distribution (if imputed). Then click Save.
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Deleting an Allocation Type
A Named Allocation set can only be deleted if the Allocation Type is not assigned to any translation
records. If it is, and you still want to delete it, you must first re-assign all translation records to a
different Allocation Type.
1. Highlight the allocation type that you want to delete in the Named Allocations list and click the
“Edit” button at the bottom of the form.
2. Click the Delete button at the bottom of the form.
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3. If the allocation is associated with any translation assignments, an error message will be
displayed and the allocation type will not be deleted.
Otherwise, the message will show that the record was successfully deleted.
Translating Data
After loading your state data (and reviewing the data for accuracy), you must “translate” your data
from your state’s accounting format to the NPEFS format.
1. Select Run Translation from the State Home page.
2. Enter your state’s Average Daily Attendance (ADA) and indicate whether the ADA value
was reported using the state or NCES definition of ADA.
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3. Review the Final Checks to verify that you are ready to translate your data.
Final Check – Errors in Translation Assignments
Before allowing the translation to proceed, the application checks for the following types of errors in
the translation assignment table:
1. Conflicted Translations: A conflicted translation occurs when one accounting entry is
matched to two translation assignment records. This most commonly occurs when ranges in
the translation assignment table cross one another. To fix this error, go to the Translation
Assignments page. Then, click on the “View” link next to the Conflicted Translations error
message. Edit the conflicted records so that the ranges do not overlap or duplicate other
records.
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2. Translation Error: Allocation Does not Sum to 100%: A translation error occurs when the
sum of the percentages to be distributed in an allocation type set do not equal 100 percent. To
fix this error, go to the Translation Assignments page. Then, click on the “View” link next to
the Translation Errors message. Then click the “Edit Allocation” link next to the error message.
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This will open the Allocation Editor. Edit the allocation accounts so that the percentages sum to
100%. Click Save. This will correct all errors associated with this allocation type. You only need
to edit the allocation once.
3. Translation Error: Allocation Has Fewer than 2 Rows: A translation error occurs when the
allocation type has fewer than two allocation accounts to which data will be distributed. To fix
this error, go to the Translation Assignments page. Then, click on the “View” link next to the
Translation Errors message. Then click the “Edit Allocation” link next to the error message.
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This will open the Allocation Editor. Add at least two allocation accounts where amounts
should be distributed. Click Save. This will correct all errors associated with this allocation
type. You only need to edit the allocation once.
Final Check – Errors in Accounting Data
Before allowing the translation to proceed, the application checks for duplicate records in the
accounting data. If duplicates exist, click the link to “Edit Accounting Data.” Duplicate accounting
records are discussed in more detail in the Load Data section above.
Final Check – Errors in Matching
Before allowing the translation to proceed, the application checks to make sure that all accounting
records have a matching translation record. If unmatched records exist, click the link to “Edit
Accounting Data.” More information about identifying and correcting unmatched records is discussed
under “Has Translation” in the Review Accounting Data section above.
Run the Translation
Once all final checks are passed, the Run Translation button will be enabled. Click the button to
translate your state account data into the NPEFS form.
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If the translation is successful, you will see the message stating, “Translation Run Successfully” and the
status of your crosswalk marked as “Translation Complete”. Your state account data has now been
successfully converted into the NPEFS form.
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After successful translation, the Download Translation Report button will appear at the top of the
page. Please review this report for accuracy before transferring your data to the NPEFS web
application. The report contains the following tabs:
•
State Accounting Entries: This is a list of all accounting data that was loaded into the crosswalk.
•
NCES Accounting Entries: This lists the NCES function, NCES Object, and amounts for all
translated records.
•
NPEFS Totals: This is a list of all NPEFS item codes and the amount that was translated into that
item code.
•
Xwalk Translated Entries Sort1 and Sort2: These tables contain the record driving the
translation. It joins the incoming accounting record to the translation assignment and then to
the NPEFS item code. Sort1 is sorted by fund, function, object. Sort2 is sorted by NPEFS item
code.
Undo the Translation
If you need to edit the crosswalk after the translation has been run, you will need to click the “Undo
Translation” button on the State Home page to undo the translation and allow edits to the crosswalk.
This can only be done if you are revising your data. If your data has been submitted, you must first
“Revise Data” in order to undo the translation. Once your data has been digitally signed by the
authorizer, no changes can be made to the translation table until the next survey year.
Troubleshooting Problems
1) If your load file contains revenue and expenditure data, your load will fail (you will receive an
error message).
Solution: Revenues and expenditures must be loaded in separate files.
2) Your file cannot contain any blank or missing fields.
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Solution: Fill in all blank fields with appropriately.
3) Your file cannot contain alphanumeric data where numbers are expected.
Solution: The amount column should have numbers only.
5) Special Exhibit Items will not be pulled from the crosswalked accounts.
Solution: Since the crosswalk application was designed to crosswalk a range of records to only
one NPEFS item code at a time, separate records must be created for the Special Exhibit Items.
For example, instructional textbooks and teacher salaries need to be pulled out and put into
separate records, which can then be crosswalked into the special exhibits categories. See the
next section for the designated account codes to use when crosswalking to special exhibits.
Special Designated Account Codes – Crosswalk Only
NPEFS items E11A, E11B, E11C, E11D, and E2 are subsets of amounts reported elsewhere. In order to
crosswalk these amounts to the NPEFS form, your data load must include a separate record for each
exhibit. You should designate separate state accounts which are used only for the exhibits and are not
included in any of the ranges that translate to other items on the form.
The Translation Assignment table should use the following codes for NCES function and object:
Item
Category of Expenditures
NCES Function
NCES Object
E11A
Regular Teacher Salaries
1001
111 and/or 113
E11B
Special Ed. Teacher Salaries
1002
111 and/or 113
E11C
Vocational Teacher Salaries
1003
111 and/or 113
E11D
Other Teacher Salaries
1004
111 and/or 113
E2
Instructional textbooks
1005
640
X12C
Title I Expenditures
8100
0
X12D
Title I Carryover Expenditures
8200
0
CE1
Current expenditures paid from state and
local funds
8500
0
CE2
Current expenditures paid from Federal
funds
8600
0
In the NCES accounting manual, the program code is used to distinguish direct cost programs from
expenditures for elementary and secondary education. The crosswalk does not have a program code.
The following functions were created so that expenditures can be crosswalked to these items.
Item
Category of Expenditures
NCES Function
NCES Object
E9A
Non-Public School Programs (Program #500)
3600
100-800, excluding 700
E9B
Adult Education (Program #600)
3400
100-800, excluding 700
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E9C
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Community/Junior College (Object 565,
3700
100-800, excluding 700
Program #700)
E9D
Direct Cost Programs, Other
3800
100-800, excluding 700
E91
Direct Cost Programs; Property (700)
3400-3800
700
Section 8 of the NPEFS form contains special exhibit items for revenues and expenditures from COVID19 Federal Assistance Funds. These items are subsets of amounts reported elsewhere. Special
designated codes for these variables are currently under development and will be provided to
crosswalk states in an addendum.
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2.3 Current Year (FY 2022) Data Submission
This section explains how to use the Upload Spreadsheet feature to load data into the NPEFS form as
well as how to use the interactive NPEFS form to key data directly into the application or to view and
correct data errors. This section also includes an explanation of how to run the final data check and
finalize your submission.
Upload a Spreadsheet
The spreadsheet upload functionality allows respondents to upload the values for data items using an
Excel spreadsheet. This function is offered as an alternative to manually entering data into the web
form.
1. Click on the Upload Data link from the State Home page.
2. In the Information section of the Load Data page, click the link to download the Spreadsheet
Template.
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Depending on your web browser settings, the spreadsheet template
(NPEFS_SPREADSHEET_FY2022.xlsx) will either open directly within your browser or a
message box will appear asking you whether you want to open or save the spreadsheet. Save
the spreadsheet to any desired location on your computer.
3. Open NPEFS_SPREADSHEET_FY2022.xlsx.
4. When you open the template, the “XX” placeholders in column A will be replaced with your
two-letter state abbreviation (in caps). The two-digit state abbreviation is immediately followed
by the four-digit fiscal year. No changes are needed in this column. Modifying the data in this
column could result in an error when you upload your file.
Example: For fiscal year 2022 Vermont should have VT2022 for each cell in column A of the
spreadsheet.
5. The second column (column B) lists all NPEFS item codes for fiscal year 2022. The fourth
column (column D) contains descriptions of the item codes in column B.
6. In the third column (column C), enter the fiscal year 2022 amount for the NPEFS item code in
column B. Report your data in whole amounts and omit all commas, dollar signs, and decimal
points.
7. Save the template to your files. The naming convention is your two-digit state abbreviation
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followed by the two-digit fiscal year (e.g., for fiscal year 2022, Tennessee should name its
submission file TN22). The application will accept files in xlsx, xls, or csv.
8. Upload the file into the NPEFS web application by either dragging and dropping the document
onto the page or clicking the button to select the document to upload. NOTE: The upload
process does not include flags. Please indicate any missing (M), not applicable (N), or true zero
(Z) data items within the FLAG field of the web form.
If the upload is successful, you will receive the following message:
If the upload is not successful, the error message will state that it was unsuccessful and why.
The name of the file will appear in the File Upload History table at the bottom of the page.
Key data
To begin entering data or to edit data that you have loaded into the NPEFS form, select Key
Data. This brings you to Section 1.
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Please note the following as you are entering data:
•
Enter your data in the FY 2022 column.
•
Use your mouse or the "Tab" key on your keyboard to navigate between data fields.
•
If an amount is missing (M), not applicable (N) or is a true zero (Z), indicate this within the
FLAG column on the right-hand side of the screen.
•
For a detailed description of each field, select the Help link near the top of each section or the
hyperlink that appears on the left-hand side of each item category.
•
You are required to key in all "Subtotal" fields. Each "Subtotal" field must be equal to the
highlighted "Calculated Total" field directly below it or the web form will generate an add-check
error message prompting you to resolve the discrepancy.
•
The FY 2021 column is read-only. To revise prior year's data, return to the State Home page
and select Revise Data under the FY 2021 menu.
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Once you have entered all of your data in a section, click the button at the bottom of the page to Save
and Run Edits. This will check your data for common errors or potential data anomalies.
It is extremely important that you review these data issues carefully and either:
•
provide comments (within the Comments link at the top or bottom of each section of the web
form) explaining the data issues, or
•
correct the data error by changing the appropriate NPEFS amount.
More information about edit checks can be found in NPEFS Reporting Instructions.
Once you have finished working on a section, you may navigate between sections by clicking Next,
Previous, or clicking on the section number in the Go To Section links, located at the top and bottom
of each data entry page.
Caution: Be sure to save your data regularly. If you leave the web form idle for more than a few
minutes, it may time-out (forcing you to sign in again) and you will lose any unsaved data.
NOTE: All Direct Program Support and Direct Cost program names must be included in your NPEFS
submission. A text box is available under the item description in the Direct Program Support (section
5) and Direct Cost (section 6) pages of the web form where you must enter program names in order to
submit your data.
Once you have completed all sections of the survey, click the button at the bottom of the page or from
the State Home page to go to the Final Data Check.
Final Data Check
The Final Data Check page contains a listing of all edit checks that were performed on the data and
failed. These failures represent common errors, required items that were not reported, and potential
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data anomalies. The errors are presented according to the section of the survey and are divided into
three categories: Must Fix, Critical Errors, and Non-Critical Errors. More information about edit checks
can be found in NPEFS Reporting Instructions.
You must correct all Must Fix errors and either correct or accept Critical Errors in order to official
submit your survey responses. Must Fix errors can be corrected by editing the data on the survey
form. To accept a Critical Error, check the box next to “Accept” and enter an explanation in the
comments. Click the section name at the top of the edit list to go directly to that section of the survey.
It is recommended that states provide an explanation for all non-critical errors. These explanations are
used to produce the state notes that are published in the survey documentation. Comments are
published with minimal editing and should follow these guidelines:
•
Include the name of the data item and data item code.
•
•
Explain why the variance exists.
Provide context so that analysts and data users can better understand your data.
•
Do not just re-state the edit or the amount of change.
FY 2022 Reports
To access your Current Year vs Prior Year report and reports from previous years, navigate to the
State Home page and click the FY 2022 vs FY 2021 button under the FY 2022 Reports section. Then
select the year(s) you want to view from the dropdown(s). Once the report is generated, you can click
the Download button to export the report to excel.
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To access a printable version of your NPEFS form and a Current Year vs Prior Year totals comparison,
navigate to the State Home page and click the FY 2022 NPEFS Form or FY 2022 NPEFS Totals
Comparison button under the FY 2022 Reports section of the 2022 Data Submission category. Reports
are exported to Excel.
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2.4 Optional Prior Year (FY 2021) Data Revision
For federal allocation purposes, NCES will only accept changes to fiscal data from SEAs for up to one
year after the original August 15th deadline. Therefore, revisions to prior year (FY 2021) data are
due on the same day as current year (FY 2022) submissions (August 15). The revised data will go
through the same edit process and will be published as final data about 18 months after the August 15th
closeout. NCES will accept all changes to data for publication purposes. Revisions that result in a
decrease in SPPE will be forwarded to the Title I office. All revisions require signature by the
authorized official.
1. To begin revising prior year data, click the “Revise 2021 Data” button in the FY 2021 Data
Revision section:
2. In the popup window, provide an explanation for why you are revising prior year data. This
explanation will be provided to NCES to explain changes in your data, particularly if those
changes affect SPPE. The explanation is required. Then click the Revise button.
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Prior year revision is now enabled. The status of your prior year data is now “In progress, Revised
Data Not Submitted.” This section of the web application now includes links to Key Data, Upload 202
D1ata, Final Data Check, and 2021 Signature. For information on each of these steps, see the previous
section on Current Year (FY 2022) Data Submission.
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2.5 Authorizing Data Submissions
This section provides instructions for the state official to authorize the current year submission and
any prior year revisions. We offer the opportunity for you to digitally authorize your state’s NPEFS
submission (recommended). You may also submit your approval of the data by uploading a scanned
copy of the cover page with your signature on it. The instructions for both options are as follows:
The NPEFS application URL is: http://surveys.nces.ed.gov/ccdNPEFS.
Access NPEFS Web Application
1. Go to the NPEFS home page and enter the username and password provided to you.
2. Select Sign In. (The password is case sensitive.)
3. The system will then display a message that your password has expired. Click the Change
Password button to change your password and activate your account.
4. On the following page, enter in a new password that you will remember. Follow the password
rules as described on the page.
5. Once you’ve changed your password, return to the home page, and use your username and
new password to log into the website.
View NPEFS Survey Data
Once you have signed-in, you will see the State Home page. Scroll to the FY 2022 Data Submission
section and select FY 2022 NPEFS Form under FY 2022 Reports. A message will appear that says,
“Do you want to open or save this file?” Select Open. This will open an excel version of the NPEFS
form with your state’s data populated onto the form.
1. In the All Sections tab, review your state’s NPEFS survey data.
2. Select the tab Comments to review respondent comments and explanations of data anomalies.
3. Select the Cover tab to review coordinator and authorizer contact information.
4. To view a side-by-side comparison of your state’s current year data to prior year data, return to
the State Home page and select FY 2022 vs. FY 2021 under FY 2022 NPEFS Reports.
If your state has made changes to prior year FY 2021 data, repeat these steps in the FY 2021 Data
Revision section of the web application.
You should also review your state’s responses to the fiscal data plan. To do so, click the FY 2022
Fiscal Data Plan link under Fiscal Data Plan at the top of the State Home page.
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Electronically Authorize NPEFS Data
1. If your state has made changes to prior year FY 2021 data, you must authorize the revisions
first. On the State Home page, the status of your FY 2021 Data Revision should be “FY 2021
Awaiting Signature, Response Submitted on [date/time] by [user name].” If this is not the
status, you will not be able to sign the submission. Click on the 2021 Signature link.
On the Digital Signature FY 2021 page, confirm the contact information at the top of the page
and then enter the digital confirmation password into the Digital Confirmation Password
field. Then click Submit Digital Signature to finalize your state’s prior year revision.
2. From the State Home page, in the FY 2022 Data Submission section, click on the 2022
Signature link. To approve your state’s data electronically, confirm the contact information at
the top of the page and then enter the digital confirmation password into the Digital
Confirmation Password field. Then click Submit Digital Signature to finalize your state’s
current year submission.
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Submit a Hard Copy Signature to Authorize NPEFS Data
This feature is available to states upon request. If this feature has been enabled, there will be a
physical signature section on the Digital Signature page.
1. Click the Download FY 2022 Signature Form and print the cover page.
2. Verify the contact information on the page and sign your name in the field, Signature of
Authorized Official.
3. Scan the signed document to a PDF. Upload the PDF or drag and drop it onto the digital signature
page.
You may also mail the document; however, this method is not recommended. The signed page must
be postmarked within five business days of your submission.
Mail to:
FEDEX or U.P.S. or hand delivery:
U.S. Census Bureau
ATTN: Economic Reimbursable Surveys
Division (ERD)
Education Finance Branch
National Public Education Financial Survey
Washington, DC 20233-6400
U. S. Census Bureau
Economic Reimbursable Surveys Division (ERD)
Education Finance Branch
National Public Education Financial Survey
4600 Silver Hill Road
Suitland, Maryland 20746–6400
Upload a Copy of a Signed Cover Page
States may upload a copy of the signed cover page if they would like to provide supporting
documentation of their authorized official’s approval. This may be done in conjunction with a digital
signature. If you would like to add this documentation, click on the “Documents” button at the bottom
of the State Home page and follow the on-screen directions to upload a document.
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3.0 Reviewing Current Year (FY 2022) Imputations
Imputations are performed with a procedure that uses available information and some assumptions to
derive substitute values for missing values in a data file. Adjustments are performed using a procedure
that consists of redistributing a reported value.
Data are imputed or adjusted for the following reasons:
•
to correct for item non response (missing data)
•
•
•
to allocate aggregated data
to correct for combined or underreported data
to create a data file that more accurately reflects each item on the survey
•
to improve comparability
If imputations and/or adjustments are performed on your data, you will receive an invitation to review
and approve them. When you receive this email, the 2022 Imputations section will be visible on the
State Home page. This section is only visible in the fall of each survey cycle, during the imputation
approval period. If your state does not have imputations, this section will not be visible.
Take the following steps to review your data:
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1. Click on Review Memo to view key terms, and explanation of procedures, and key dates for
reviewing your imputations.
2. Click on Imputation Rules to view the rules used to impute or adjust data in your state.
3. Click on Review Imputed Data to see the comparison of your state’s reported data to the
imputed or adjusted data. All data items are displayed, even if they were not imputed or
adjusted. To quickly see the values that have been affected, check the box next to Highlight
Differences in the “Show” options list.
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Data that have been adjusted will have an “A” in the imputation flag column. Data that have
been imputed will have an “I” in the imputation flag column. Totals that have been affected by
an imputation or adjustment will have a “T” in the imputation flag column.
To print this report, click the Print button at the top right side of the report. To export the
report to excel, click the Download button.
4. Click on Imputation Approval to accept or reject the imputed data for your state. If you
accept the values, click the Accept button. No further action is necessary. If you do not accept
the values, click the Do Not Accept button and provide information about why you are
rejecting the imputations in the Imputation Notes field. If you are rejecting your imputations,
you will be contacted by a member of the NPEFS team to determine the next steps.
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4.0 Frequently Asked Questions
In addition to the following questions about NPEFS, more information is available in the NPEFS
reporting instructions at: https://surveys.nces.ed.gov/ccdnpefs/Content/NPEFSmanual.pdf.
1. Whom should I contact if I have questions completing the form or uploading the data?
Please contact us via email at erd.npefs.list@census.gov or telephone (800) 437-4196.
2. If I have to exit the application before completion, will I lose the data I entered?
Your data will be saved if you click the "Save" button before you exit. You may re-enter the web form
later and continue to key data. The application will automatically log you out after 20 minutes of
inactivity. The application will save your changes prior to logging you out.
3. What is the purpose of the fiscal data plan?
The data plan contains a list of questions that enables the Census Bureau and NCES to properly
analyze each state's data submission. In addition, the data plan supplies important information about
subject matter areas and new initiatives that affect elementary-secondary fiscal reporting (e.g., charter
schools, teachers' salaries, etc.).
4. What is the purpose of NPEFS data?
Among other things, data from the NPEFS survey are used to calculate a State Per Pupil Expenditure
(SPPE) that is used in the formula for allocating a number of federal program funds to states and
school districts including:
•
Title I of the Elementary and Secondary Education Act of 1965 as amended by the No Child Left
Behind Act (Title I)
•
Impact Aid
•
Indian Education
There are other programs that make use of SPPE data indirectly because their allocation formulas are
based, either in whole or in part, on state Title I allocations. Data are also used by local, state, and
federal governments.
5. What happens if I lose my username and password?
You may use the “forgot password” utility described in section 1.3 of the NPEFS User Guide. You may
also contact us via email at erd.npefs.list@census.gov or telephone (800) 437-4196.
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6. What happens if I do not digitally confirm my NPEFS submission?
Your NPEFS submission is not considered complete until the designated authorizing official for your
state confirms the submission. Your state's designated authorizing official must digitally confirm your
NPEFS submission or mail in a signature to the Census Bureau.
7. What is the deadline to submit NPEFS data?
The deadline to submit NPEFS data is August 15, 2023.
8. How do I change data after it has been submitted?
After logging into the web application, locate the section of the fiscal year you would like to change
and click "Revise Data," and select "Revise Data" to confirm that you want to revise data for that year.
After making your changes, the form will need to be resubmitted and digitally signed again.
NOTE: If the survey is closed or has been locked, you will not see the option to revise your data. Please
contact us via email at erd.npefs.list@census.gov or telephone (800) 437-4196 for further assistance.
9. How should I respond to notes sent to me based on the submission of my data?
Please place responses to submission notes in the corresponding section of the survey. Responses
should be detailed and specifically reference the item(s) in question. If there are changes made to the
data, the form will need to be resubmitted and digitally signed again.
10. What happens if I need to make data changes beyond the August 15th deadline?
We will accept data revisions for up to one year past the August 15, 2023 deadline. However, data
received after this date generally will not be used to calculate your state's allocation for Title I funding.
The survey will reopen late January of the following year.
11. Can I submit my NPEFS data without resolving the errors listed in the Data Error Listing
report?
You will not be able to submit your NPEFS data unless you resolve the Must-Fix and Critical errors
listed in the Data Error Listing report. These errors are resolved by correcting the data as needed or by
explaining the data anomaly within the appropriate comment field(s) and placing a check mark in the
box as requested. Please be as detailed as possible when leaving your explanation.
12. Should I round my numbers?
Yes, round all numbers to the nearest whole dollar before entering them on the survey. Any value of
0.5 and above should be rounded up, any value below rounded down. Examine one significant digit
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after the decimal point. for example, 1.50 would be treated as 2, while 1.49 would be treated as 1, since
only the .4 is significant.
13. What are the imputations and adjustments?
Imputations are performed with a procedure that uses available information and some assumptions to
derive substitute values for missing values in a data file.
Adjustments are performed using a procedure that consists of redistributing a reported value.
Data are imputed or adjusted for the following reasons:
•
•
to correct for item non response (missing data)
to allocate aggregated data
•
•
to correct for combined or underreported data
to create a data file that more accurately reflects each item on the survey
•
to improve comparability
NOTE: if imputations and/or adjustments are performed on your data, you will be able to review and
approve them. If you do not accept the values, you will be able to report new values.
14. What is the Crosswalk?
The Crosswalk is a method to translate your data from your state's chart of accounts into the federal
format used to produce the NPEFS report. If you have further questions about this program, please
contact us via email at erd.npefs.list@census.gov or telephone (800) 437-4196.
15. How long should I keep record of my submission?
Each state education agency must retain copies of completed fiscal survey forms and all
documentation on the preparation of SPPE data for at least five years (as required by the U.S.
Department of Education's regulations at 34 CFR 80.42).
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Appendix A: Printable Version of the NPEFS Form
Fiscal Year 2021
A-1
September 2021
ED Form 2447
OMB Number 1850-0067
Approval Expires:
October 31, 2024
U.S. DEPARTMENT OF EDUCATION
NATIONAL CENTER FOR EDUCATION STATISTICS
THE NATIONAL PUBLIC
EDUCATION FINANCIAL
SURVEY
Fiscal Year 2021
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 Reimbursable Surveys Division
Washington, D.C. 20233-6800
According to the Paperwork Reduction Act of 1995, no persons are required to respond to a collection of
information unless such collection displays a valid OMB control number. The valid OMB control number for this
information collection is 1850-0067. The time required to complete this information collection is estimated to
average 95 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, suggestions for improving this survey, or if you have comments or concerns regarding the status of your
individual survey, write directly to: National Public Education Financial Survey (NPEFS), National Center for
Education Statistics (NCES), 550 12th St., SW, 4th floor, Washington, DC 20202.
CERTIFICATION: I hereby certify that to the best of my knowledge and belief, the data reported in sections I-VIII,
below, constitute a true and full report of revenues, expenditures, and student attendance during the regular school
year and for summer school for the public elementary and secondary schools under this jurisdiction for purposes of
reporting under section 153(a)(1)(I) of the Education Sciences Reform Act of 2002, 20 U.S.C. 9543(a)(1)(I) and the
Elementary and Secondary Education Act of 1965, as amended (ESEA) (20 U.S.C. 6301 et. seq.)
TYPE/PRINT NAME OF AUTHORIZED OFFICIAL
TITLE
SIGNATURE OF AUTHORIZED OFFICIAL
SECTION 1
PUBLIC ELEMENTARY AND SECONDARY EDUCATION REVENUES FROM ALL
SOURCES
REVENUE FROM LOCAL SOURCES (1000)
Item
Code
a. Property Tax (1110)
R1A
b. Non-Property Tax (1120-1190)
R1B
c. Other Local Government Units Property Tax (1210)
R1C
d. Other Local Government Units Non-Property Tax (1220-1290)
R1D
e. Tuition from Individuals (1310)
R1E
f. Tuition from other LEAs within the State (1321)
R1F
g. Transportation Fees from Individuals (1410)
R1G
h. Transportation Fees from other LEAs within the State (1421)
R1H
i. Earnings on Investments (1500-1540; not 1532)
R1I
j. Food Services (excluding federal reimbursements) (1600-1650)
R1J
k. District Activities (1700-1790)
l. Other Revenue from Local Sources
(1320-1350, 1420-1440, 1800, 1900-1990; not 1321, 1421,1940, 1951, 1970)
R1K
m. Textbook Revenues (1940)
R1M
n. Summer School Revenues (1312)
LOCAL SOURCES OF REVENUE SUBTOTAL (1000)
[Sum a-e, g, i-n.]
R1N
R1L
STR1
REVENUE FROM INTERMEDIATE SOURCES (2000)
R2
REVENUE FROM STATE SOURCES (3000)
R3
REVENUE FROM FEDERAL SOURCES (4000)
a. Grants-in-Aid Direct from the Federal Government (4100,4300)
R4A
b. Grants-in-Aid from the Federal Government through the State (4200,4500)
c. Grants-in-Aid from the Federal Government through Other Intermediate
Agencies (4700)
R4B
R4C
d. Other Revenue from Federal Sources (4800,4900)
R4D
FEDERAL SOURCES OF REVENUE SUBTOTAL (4000) [Sum a-d]
STR4
OTHER SOURCES OF REVENUE (5000, 6000)
R5
TOTAL REVENUE
TR
Current
Amount
Flag
SECTION 2
PUBLIC ELEMENTARY AND SECONDARY EDUCATION EXPENDITURES
INSTRUCTION (1000)
Item
Code
1. Salaries (100)
E11
2. Employee Benefits (200)
E12
3. Purchased Services (300-500; exclude 560, 591)
4. Tuition and Voucher Payments Outside the State, to Private Schools,
Individuals, and Other (562,563,566,568,569)
5. Tuition and Voucher Payments to Other LEAs and Charter Schools within the
State (561, 564, 567)
E13
6. Supplies (600)
E16
7. Property (700)
E17
8. Other (810, 890)
INSTRUCTION EXPENDITURES SUBTOTAL (1000)
[Sum 1-4, 6, & 8 only.]
E18
E14
E15
STE1
INSTRUCTION, continued (1000)
SPECIAL EXHIBIT ITEMS
1. Salaries Paid to Teachers in Regular Education Programs
(Objects 111 and 113; Program #100)
2. Salaries Paid to Special Education Teachers
(Object 111 and 113; Program #200)
3. Salaries Paid to Vocational Education Teachers
(Object 111 and 113; Program #300)
E11a
E11b
E11c
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)
E11d
Textbook Expenditures for Classroom Instruction (Function 1000, Object 640)
E2
Current
Amount
Flag
SECTION 3A
SUPPORT SERVICES (2000)
SUPPORT SERVICES, STUDENTS (2100)
Item
Code
1. Salaries (100)
E212
2. Employee Benefits (200)
E222
3. Purchased Services (300-500; exclude 591)
E232
4. Supplies (600)
E242
5. Property (700)
E252
6. Other (810, 890)
SUPPORT SERVICES STUDENTS EXPENDITURES SUBTOTAL (2100)
[Sum 1-4 & 6 only.]
E262
STE22
SUPPORT SERVICES, INSTRUCTION (2200)
1. Salaries (100)
E213
2. Employee Benefits (200)
E223
3. Purchased Services (300-500; exclude 591)
E233
4. Supplies (600)
E243
5. Property (700)
E253
6. Other (810, 890)
SUPPORT SERVICES INSTRUCTION EXPENDITURES SUBTOTAL (2200)
[Sum 1-4 & 6 only.]
E263
STE23
SUPPORT SERVICES, GENERAL ADMINISTRATION (2300)
1. Salaries (100)
E214
2. Employee Benefits (200)
E224
3. Purchased Services (300-500; exclude 591)
E234
4. Supplies (600)
E244
5. Property (700)
E254
6. Other (810, 820, 890)
SUPPORT SERVICES GENERAL ADMINISTRATION EXPENDITURES
SUBTOTAL (2300) [Sum 1-4 & 6 only.]
E264
STE24
SUPPORT SERVICES, SCHOOL ADMINISTRATION (2400)
1. Salaries (100)
E215
2. Employee Benefits (200)
E225
3. Purchased Services (300-500; exclude 591)
E235
4. Supplies (600)
E245
5. Property (700)
E255
6. Other (810, 890)
SUPPORT SERVICES SCHOOL ADMINISTRATION EXPENDITURES
SUBTOTAL (2400) [Sum 1-4 & 6 only.]
E265
STE25
Current
Amount
Flag
SECTION 3B
SUPPORT SERVICES, OPERATIONS AND MAINTENANCE (2600)
Item
Code
1. Salaries (100)
E216
2. Employee Benefits (200)
E226
3. Purchased Services (300-500; exclude 591)
E236
4. Supplies (600)
E246
5. Property (700)
E256
6. Other (810, 890)
SUPPORT SERVICES OPERATIONS AND MAINTENANCE EXPENDITURES
SUBTOTAL (2600) [Sum 1-4 & 6 only.]
E266
STE26
SUPPORT SERVICES, STUDENT TRANSPORTATION (2700)
1. Salaries (100)
E217
2. Employee benefits (200)
E227
3. Purchased Services (300-500; exclude 511, 591)
E237
4. Supplies (600)
E247
5. Property (700)
E257
6. Other (810, 890)
SUPPORT SERVICES STUDENT TRANSPORTATION EXPENDITURES
SUBTOTAL (2700) [Sum 1-4 & 6 only.]
E267
STE27
SUPPORT SERVICES, OTHER SUPPORT SERVICES (2500, 2900)
1. Salaries (100)
E218
2. Employee Benefits (200)
E228
3. Purchased Services (300-500; exclude 591)
E238
4. Supplies (600)
E248
5. Property (700)
E258
6. Other (810, 835, 890)
SUPPORT SERVICES OTHER SUPPORT SERVICES EXPENDITURES
SUBTOTAL (2500, 2900) [Sum 1-4 & 6 only.]
E268
STE28
ALL SUPPORT SERVICES TOTAL BY OBJECT (100, 200, etc.) (calculated)
1. Salaries (100)
TE21
2. Employee Benefits (200)
TE22
3. Purchased Services (300-500; exclude 591)
TE23
4. Supplies (600)
TE24
5. Property (700)
TE25
6. Other (810, 820, 835, 890)
ALL SUPPORT SERVICES TOTAL BY OBJECT EXPENDITURES
SUBTOTAL (2100-2900) [Sum 1-4 & 6 only.]
TE26
STE2T
Current
Amount
Flag
SECTION 4
OPERATION OF NON-INSTRUCTIONAL SERVICES (3000)
FOOD SERVICES OPERATIONS (3100)
Item
Code
1. Salaries (100)
E3A11
2. Employee Benefits (200)
E3A12
3. Purchased Services (300-500; exclude 591)
E3A13
4. Supplies (600)
E3A14
5. Property (700)
E3A2
6. Other (810, 890)
OPERATION OF NON-INSTRUCTIONAL FOOD SERVICES EXPENDITURES
SUBTOTAL (3100); [Sum 1-4 & 6 only.]
E3A16
E3A1
ENTERPRISE OPERATIONS (3200)
1. Salaries (100)
E3B11
2. Employee Benefits (200)
E3B12
3. Purchased Services (300-500; exclude 591)
E3B13
4. Supplies (600)
E3B14
5. Property (700)
E3B2
6. Other (810, 890)
OPERATION OF NON-INSTRUCTIONAL ENTERPRISE OPERATIONS
SERVICES EXPENDITURES SUBTOTAL (3200) [Sum 1-4 & 6 only.]
E3B16
E3B1
Current
Amount
Flag
SECTION 5
DIRECT PROGRAM SUPPORT
Item
Code
a1. Textbooks for Public School Children
E4A1
a2. Textbooks; Property (700) only
E4A2
b1. Transportation for Public School Children
E4B1
b2. Transportation; Property (700) only
E4B2
c1. Employee Benefits for Public School Employees
E4C1
c2. Employee Benefits; Property (700) only
E4C2
d. Direct Program Support for Private School Students
E4D
E4E1
e1. Other Direct Program Support for Public School Students
e2. Other Direct Program Support for Public School Students; Property (700)
only
DIRECT PROGRAM SUPPORT EXPENDITURES SUBTOTAL
[Sum a1,b1,c1, and e1.]
CURRENT EXPENDITURES
Sum Subtotals for Instruction (1000), Support Services (2000), NonInstruction (3000 - exclude 3300: Community Services), and Direct
Program Support (exclude Direct Program Support for Private School
Students). Exclude Property (700).
E4E2
STE4
TE5
Current
Amount
Flag
SECTION 6
FACILITIES ACQUISITION & CONSTRUCTION SERVICES (4000)
Item
Code
1. Non-Property Expenditures (Construction) (4100-4900)
2. Property Expenditures [Include Land and Improvements (710), Land and
Existing Buildings (720), and Infrastructure (740).]
E61
3. Equipment (730)
E63
E62
OTHER USES (5000) - Include debt service payments (principal and
interest).
DEBT SERVICE (5100)
1. Interest (832)
E7A1
2. Redemption of Principal (831)
E7A2
OTHER USES SUBTOTAL (5000)
STE7
COMMUNITY SERVICES (3300)
1. Non-Property (Objects 100-600, 800)
E81
2. Property (700)
E82
DIRECT COST PROGRAMS
a. Non-Public School Programs (Program #500)
E9A
b. Adult Education (Program #600)
E9B
c. Community/Junior College (Object 565, Program #700)
E9C
d. Other
E9D
d1. Direct Cost Programs; Property (700)
DIRECT COST PROGRAMS SUBTOTAL
E91
[Exclude Property (700).]
STE9
PROPERTY (700)
TE10
TOTAL EXPENDITURES FOR EDUCATION
[Sum Current Expenditures, F.A.C.S., Non-Property Expenditures,
Community Services, Direct Cost Programs, and Property. Exclude Other
Uses.]
TE11
Current
Amount
Flag
SECTION 7
EXCLUSIONS FROM CURRENT EXPENDITURES FOR STATE PER PUPIL
EXPENDITURE (SPPE)
Item
Code
a. Tuition from Individuals (1310)
X12A
b. Transportation Fees from Individuals (1410)
c. Title I Expenditures
[Expenditures under Title I of the Elementary and Secondary Education Act of
1965, as amended (ESEA). DO NOT simply restate revenues received. This
item is to contain expenditures.]
X12B
X12C
d. Title I Carryover Expenditures
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
X12D
g. Food Services Revenues (excluding federal reimbursements (1600-1650)
X12G
h. District Activities Revenues (1700-1790)
X12H
i. Textbook Revenues (1940)
X12I
j. Summer School Revenues (1312)
X12J
TOTAL EXCLUSIONS [Sum a-j.]
TX12
NET CURRENT EXPENDITURES
[Subtract Total Exclusions from Current Expenditures, as defined in in the
Elementary and Secondary Education Act of 1965, as amended (ESEA) (20
U.S.C. 7801(12)).]
X12E
X12F
NCE13
AVERAGE DAILY ATTENDANCE (ADA)
a. ADA as defined by state law
A14A
b. ADA as defined by NCES
A14B
STATE PER PUPIL EXPENDITURE
PPE15
CURRENT EXPENDITURES BY FUND TYPE
Current Expenditures Paid from State and Local Funds (including federal
funds intended to replace local tax revenues)
[Objects 100-600, 810, 820, 835, and 890 for functions 1000, 2000, 3100, and
3200 paid from state and local funds combined, plus federal funds intended to
replace local tax revenues. Internal transfers (objects 511, 561, 564, 567, and
591) should be excluded.]
CE1
Current Expenditures Paid from Federal Funds
[Objects 100-600, 810, 820, 835, and 890 for functions 1000, 2000, 3100, and
3200 paid from federal funds (excluding federal funds intended to replace local
tax revenues) only. Internal transfers (objects 511, 561, 564, 567, and 591)
should be excluded.]
CE2
Current
Amount
Flag
SECTION 8
COVID-19 FEDERAL ASSISTANCE FUNDS - Coronavirus Aid, Relief, And Economic
Security (CARES) Act, Coronavirus Response and Relief Supplemental Appropriations
Act, 2021 (CRRSA), and American Rescue Plan (ARP) Act
SPECIAL EXHIBIT ITEMS - Revenues from COVID-19 Federal Assistance
Funds
Item
Code
1. Coronavirus Aid Relief, and Economic Security (CARES) Act Elementary and
Secondary School Emergency Relief (ESSER I) Fund
AR1
2. Coronavirus Response and Relief Supplemental Appropriations Act, 2021
(CRRSA) Elementary and Secondary School Emergency Relief (ESSER II) Fund
AR1A
3. American Rescue Plan (ARP) Act Elementary and Secondary School
Emergency Relief (ARP ESSER) Fund
AR1B
4. CARES Act Governor’s Emergency Education Relief (GEER I) Fund
AR2
5. CRRSA Governor’s Emergency Education Relief (GEER II) Fund
AR2A
6. CARES Act Education Stabilization Fund – Reimagine Workforce Preparation
(ESF-RWP) Discretionary Grant
AR3
7. Coronavirus Relief Fund (CRF)
AR6
8. American Rescue Plan (ARP) Act Coronavirus State and Local Fiscal
Recovery Funds
AR6A
9. Education Stabilization Fund and ARP to the Outlying Areas-State Educational
Agency
AR7
10. Education Stabilization Fund to the Outlying Areas-Governors
AR8
SPECIAL EXHIBIT ITEMS - Expenditures from COVID-19 Federal Assistance
Funds
1. Current expenditures paid from COVID-19 Federal Assistance Funds for public
elementary-secondary education (objects 100-600, 810, 820, 835, and 890 for
functions 1000, 2000, 3100, and 3200; excluding objects 511, 561, 564, 567, and
591)
AE1
2. Instructional expenditures paid from COVID-19 Federal Assistance Funds for
public elementary-secondary education (objects 100-600, 810, and 890 for
function 1000; excluding objects 561, 564, 567, and 591)
AE2
3. Support services expenditures paid from COVID-19 Federal Assistance Funds
for public elementary-secondary education (objects 100-600, 810, 820, 835, and
890 for function 2000; excluding objects 511 and 591)
AE3
4. Capital outlay expenditures paid from COVID-19 Federal Assistance Funds
(objects 100-700, and 890 for function 4000; object 700 for ALL functions)
5. Technology-related supplies and purchased services expenditures paid from
COVID-19 Federal Assistance Funds (objects 351, 352, 432, 443, 530, 650 for
ALL functions)
AE4
AE5
6. Technology-related equipment expenditures paid from COVID-19 Federal
Assistance Funds (objects 734, 735 for ALL functions)
AE6
7. Support services, operation and maintenance of plant expenditures paid from
COVID-19 Federal Assistance Funds for public elementary-secondary education
(objects 100-600, 810, 820, 835, and 890 for function 2600; excluding object 591)
AE7
8. Food services operations expenditures paid from COVID-19 Federal
Assistance Funds for public elementary-secondary education (objects 100-600,
810, 820, 835, and 890 for function 3100; excluding object 591)
AE8
Current
Amount
Flag
National Center for Education Statistics (NCES)
NPEFS Web Application User Guide v2.0
Appendix B: Comparison of the NPEFS to the School
District Finance Survey (F-33)
Fiscal Year 2022
B-1
April 2022
National Center for Education Statistics (NCES)
NPEFS Web Application User Guide v2.0
F-33 Items and Descriptions
NPEFS Items and Descriptions
T06 Property taxes (1110, 1140)
T09 General Sales or gross receipts tax (1120)
T15 Public utility taxes (1190)
T40 Individual and corporate income taxes
(1130)
T99 All other taxes (1190)
T02 Parent government contributions
(dependent school systems only - 1200)
R1A Property Tax (1110)
R1B Non-property Tax (1120-1190)
R1C Other Local Government Units Property Tax (1210)
R1D Other Local Government Units Non-Property Tax (1220-1290)
D11 Revenue from other school systems
(within state - 1321, 1421, 1951; out of
state - 1331, 1350, 1431, 1952)
D23 Revenue from other cities and counties
(1200, 1320, 1330, 1420, 1430, 1960,
2100, 2200, 2800)
A20 Other sales and service revenues (1800)
A40 Rents and royalties (1910)
U11 Sale of property
U30 Fines and forfeits
U50 Private Contributions (1920)
U97 Miscellaneous other local revenue (1980,
1990)
A15 Student fees, nonspecified
C24 Census state, NCES local revenue
A07 Tuition fees from pupils, parents, and
other private sources (1310, 1340)
A08 Transportation fees from pupils, parents,
and other private sources (1410, 1440)
U22 Interest earnings (1510)
A11 Textbook sales and rentals (1940)
A09 School lunch revenues (1600)
A13 District activity receipts (1700)
These items from each survey include all of the local tax revenue items
collected for each survey. Due to differences in how penalties and interest
are collected for tax items in each survey direct comparisons between
individual survey items covering the same account codes may cause some
variance in amounts. NPEFS also collects data for state-operated agencies
while F-33 does not, so this may also lead to variances. These items have
been paired with the cooresponding item(s) from the opposite survey that
are closest in definition (e.g., T06 and R1A), but the best general
comparison that would account for differences in collecting penalties and
interest for each item would be:
T06 + T09 + T15 + T40 + T99 + T02 ≈ R1A + R1B + R1C + R1D
R1F Tuition from other LEAs within Due to the amount of overlap between NPEFS and F-33 items, these F-33
the State (1321)
codes summed together comprise the best match for these NPEFS codes
R1H Transportation Fees from other
for comparison purposes. NPEFS code R2 along with part of code R1L is
LEAs within the State (1421)
covered under F-33 code D23, and F-33 codes D11, A20, A40, U11, U30,
R2 Revenue From Intermediate
U50, and U97 cover most of the remaining account codes that fall under
Sources (2000)
the definition of NPEFS item R1L. Worth noting is that sale of fixed
R1L Other Revenue From Local
assets not from proprietary funds are reported in NPEFS under R5 (Other
Sources (1320-1350, 1420-1440, Sources of Revenue), while these amounts would be captured in U11 for
1800, 1900-1990; not 1321, 1421, F-33. Also, revenue on behalf of the LEA is not captured on F-33, but is
1940, 1951, 1970)
included under R2 for NPEFS. NPEFS also does not collect tuition and
R1E Tuition from Individuals (1310) transportation fees from private sources, while F-33 does include these
R1N Summer School Revenues (not
revenues. For interest earnings, NPEFS includes all types of earnings (not
1650)
just interest) on all investments, while F-33 only includes interest earnings
R1G Transportation Fees from
on investments. An exact comparison between these items from both
Individuals (1410)
surveys cannot be obtained due to amount of overlap. If a comparison is
R1I Earnings on Investments (1500to be made using these items the best would be:
1540; not 1532)
D11 + D23 + A20 + A40 + U11 + U30 + U50 + U97 + A15 + C24 + A07
+ A08 + U22 ≈ R1F + R1H + R2 + R1L
R1M Textbook Revenues (1940)
R1J Food Services (excluding federal
reimbursements) (1600-1650)
R1K District Activities (1700-1790)
TLOCREV Total Local Revenue
STR1 Local Sources of Revenue
Subtotal (1000) [Sum a-e, g, i-n]
R2 Revenue From Intermediate
Sources (2000)
TSTREV Total State Revenue
R3 Revenue from State Sources
(3000)
C14 Title I
C15 Children with disabilities - IDEA
C16 Math, science, and teacher quality
C17 Safe and drug-free schools
C19 Vocational and technical education
C25 Child nutrition act - commodities excluded
B11 Bilingual education programs
C20 All other federal aid through the state
C36 Federal revenue, nonspecified
B10 Impact aid (Public Law 81-815 and Public
Law 81-874)
B12 Indian Education
B13 All other direct federal aid
B23 Federal revenue on behalf of the school
system
R4B Grants-in-Aid from the Federal
Government through the State
(4200, 4500)
Fiscal Year 2022
Comments
R4A Grants-in-Aid Direct from the
Federal Government (4100, 4300)
R4C Grants-in-Aid from the Federal
Government through other
Intermediate Agencies (4700)
R4D Other Revenue from Federal
Sources (4800, 4900)
B-2
These items should be fairly close between surveys. Of note is that
NPEFS does not include summer school textbook revenues in this
category.
These items should be fairly close between surveys as their definitions are
identical. Both surveys exclude federal reimbursements.
These items should be fairly close between surveys as their definitions are
identical. Of note is that NPEFS does not include summer school district
activity receipts here.
Total local revenue should be comparable between surveys, as both do not
omit many types of local revenue. Even though detail items in both
surveys do not necessarily cover the same revenues, most revenues from
one survey are captured somewhere in the other. Of note is that Revenue
From Intermediate Sources (revenue function 2000) is not included in
local revenue for NPEFS but rather separated out as item R2, while it is
captured in item D23 for F-33. For a comparison between surveys:
TLOCREV ≈ STR1 + R2
Total state revenue should be comparable between surveys as with local
revenue. Both surveys capture all state revenue reported under or
crosswalked to revenue code 3000. Note that NPEFS amounts for state
revenue will possibly be slightly higher since NPEFS collects revenues for
state-operated agencies while F-33 does not.
NPEFS captures all federal revenues through the state that fall under
revenue codes 4200 and 4500, while F-33 breaks these revenues down into
detail items for specific programs. Nonspecified federal revenue (C36) is
included since a majority of nonspecified federal revenue is through the
state. A reasonable comparison between these F-33 items and the
summary NPEFS item would be:
C14 + C15 + C16 + C17 + C19 + C25 + B11 + C20 + C36 ≈ R4B
NPEFS makes a distinction between Federal aid directly from the Federal
government and intermediate agencies while F-33 does not. However,
most types of federal aid not through the state are captured by both
surveys. Some direct federal revenue could be included in F-33 variable
C36 (nonspecified federal revenue) which could lead to variances between
surveys. A reasonable comparison for these items between surveys would
be:
B10 + B12 + B13 + B23 ≈ R4A + R4C + R4D
April 2022
National Center for Education Statistics (NCES)
NPEFS Web Application User Guide v2.0
F-33 Items and Descriptions
NPEFS Items and Descriptions
TFEDREV Total Federal Revenue
STR4 Federal Source of Revenue
Subtotal (4000) [sum a-d]
TOTALREV Total Elementary-Secondary
Revenue - Sum of TLOCREV, TSTREV,
and TFEDREV
Z33 Instruction (1000) - Salaries only (Object
series 100)
V10 Instruction (1000) - Employee Benefits
only (Object series 200, except 240)
J13 State payment on behalf of the LEA,
instruction employee benefits
TCURINST Total Current Spending for
Instruction
Both surveys capture all revenues reported or crosswalked to revenue code
4000. Of note is that B23, Federal revenue on behalf of the school is not
currently included in calculating TFEDREV for F-33. This could lead to
slight discrepancies in comparisons of Federal revenue between both
surveys.
TR Total Revenue - Sum of STR1, R2, It is to be expected that the total amount of revenue for LEAs will differ
R3, and STR4
slightly when the amounts from both surveys are compared, but both
surveys roughly capture the same revenue amounts at a different level of
detail which should lead to a close comparison of the total revenue
numbers from each survey. NPEFS includes state-operated agencies in its
survey universe, so this may lead to slightly higher amounts for NPEFS.
E11 Instruction (1000) - Salaries (100) These two codes have definitions that are nearly identical and should be
expected to have close amounts when compared between surveys.
E12 Instruction (1000) - Employee
Since state payments on behalf are not included in the V10 code for F-33,
Benefits (200)
it is necessary to consider the cooresponding 'J code' since NPEFS' E12
code includes state payments on behalf. To compare: V10 + J13 ≈ E12
STE1 Instruction Subtotal (1000)
[Sum 1-4, 6, & 8 only]
Z35 Teacher salaries - Regular education
programs (program 100)
E11a Salaries paid to teachers in
regular education programs
(Objects 111 and 113; Program
#100)
Z36 Teacher salaries - Special education
E11b Salaries paid to special
programs (program 200)
education teachers (Object 111
and 113; Program #200)
Z37 Teacher salaries - Vocational education
E11c Salaries paid to vocational
programs (program 300)
education teachers (Object 111
and 113; Program #300)
Z38 Teacher salaries - Other education
E11d Salaries paid to teachers in other
programs (programs 400, 900)
programs providing instruction to
grades pre-kindergarten through
grade 12 and ungraded students
(Objects 111 and 113; Programs
#400 and #900)
V93 Textbooks (function 1000, object 640)
E2 Textbook expenditures for
classroom instruction (Function
1000, Object 640)
V11 Support services, pupils (2100) - Salaries E212 Support Services, Students
only (Object series 100)
(2100) - Salaries (100)
V12 Support services, pupils (2100) E222 Support Services, Students
Employee benefits only (Object series 200,
(2100) - Employee Benefits (200)
except 240)
J17 State payment on behalf of the LEA, pupil
support services employee benefits
E17 Support services, pupils (2100) - TOTAL STE22 Support Services Students
(ALL current operation objects)
Expenditures Subtotal (2100)
J17 State payment on behalf of the LEA, pupil
[Sum 1-4 & 6 only]
support services employee benefits
V13 Support services, instructional staff (2200) E213 Support Services, Instruction
- Salaries only (Object series 100)
(2200) - Salaries (100)
V14 Support services, instructional staff (2200) E223 Support Services, Instruction
- Employee benefits only (Object series
(2200) - Employee Benefits (200)
200, except 240)
J07 State payment on behalf of the LEA,
instructional staff support employee
benefits
E07 Support services, instructional staff (2200) STE23 Support Services Instruction
- TOTAL (ALL current operation objects)
Expenditures Subtotal (2200)
[Sum 1-4 & 6 only]
J07 State payment on behalf of the LEA,
instructional staff support employee
benefits
V15 Support services, general administration
E214 Support Services, General
(2300) - Salaries only (Object series 100)
Administration (2300) - Salaries
(100)
Fiscal Year 2022
Comments
B-3
Since state payments on behalf are not included in the standard F-33
instruction item codes, it is necessary to compare NPEFS code STE1 to
TCURINST (sum of E13, J13, and J14) rather than directly to E13. When
compared, TCURINST and STE1 should have fairly close amounts.
The amounts reported in these items should be fairly close as the
definitions for both surveys are identical.
The amounts reported in these items should be fairly close as the
definitions for both surveys are identical.
The amounts reported in these items should be fairly close as the
definitions for both surveys are identical.
The amounts reported in these items should be fairly close as the
definitions for both surveys are identical.
The amounts reported in these items should be fairly close as the
definitions for both surveys are identical.
These two codes have definitions that are nearly identical and should be
expected to have close amounts when compared between surveys.
State payments on behalf are not included in V12 for F-33, so when
comparing these codes between surveys the best comparison is: V12 + J17
= E222
The totals for student support services for each survey should match
closely; however, state payments on behalf are not included in E17 for F33, so the best comparison for the totals would be: E17 + J17 ≈ STE22
These two codes have definitions that are nearly identical and should be
expected to have close amounts when compared between surveys.
State payments on behalf are not included in V14 for F-33, so when
comparing these codes between surveys the best comparison is: V14 + J07
≈ E223
The totals for instructional support services for each survey should match
closely; however, state payments on behalf are not included in E07 for F33, so the best comparison for the totals would be E07 + J07 ≈ STE23
These two codes have definitions that are nearly identical and should be
expected to have close amounts when compared between surveys.
April 2022
National Center for Education Statistics (NCES)
NPEFS Web Application User Guide v2.0
F-33 Items and Descriptions
NPEFS Items and Descriptions
V16 Support services, general administration
(2300) - Employee benefits only (Object
series 200, except 240)
J08 State payment on behalf of the LEA,
general administration employee benefits
E08 Support services, general administration
(2300) - TOTAL (ALL current operation
objects)
J08 State payment on behalf of the LEA,
general administration employee benefits
V17 Support services, school administration
(2400) - Salaries only (Object series 100)
E224 Support Services, General
State payments on behalf are not included in V16 for F-33, so when
Administration (2300) - Employee comparing these codes between surveys the best comparison is: V16 + J08
≈ E224
benefits (200)
V18 Support services, school administration
(2400) - Employee benefits only (Object
series 200, except 240)
J09 State payment on behalf of the LEA, school
administration employee benefits
E09 Support services, school administration
(2400) - TOTAL (ALL current operation
objects)
J09 State payment on behalf of the LEA, school
administration employee benefits
V21 Support services, operation and
maintenance of plant (2600) - Salaries only
(Object series 100)
V22 Support services, operation and
maintenance of plant (2600) - Employee
benefits only (Object series 200, except
240)
J40 State payment on behalf of the LEA,
operation and maintenance of plant
employee benefits
V40 Support services, operation and
maintenance of plant (2600) - TOTAL
(ALL current operation objects)
J40 State payment on behalf of the LEA,
operation and maintenance of plant
employee benefits
V23 Support services, student transportation
(2700) - Salaries only (Object series 100)
V24 Support services, student transportation
(2700) - Employee benefits only (Object
series 200, except 240)
J45 State payment on behalf of the LEA,
student transportation employee benefits
V45 Support services, student transportation
(2700) - TOTAL (ALL current operation
objects)
J45 State payment on behalf of the LEA,
student transportation employee benefits
V37 Business/central/other support services
(2500 and 2900) - Salaries only (Object
series 100)
V38 Business/central/other support services
(2500 and 2900) - Employee benefits only
(Object series 200, except 240)
J90 State payment on behalf of the LEA,
business/central/other employee benefits
V90 Business/central/other support services
(2500 and 2900) - TOTAL (ALL current
operation objects
J45 State payment on behalf of the LEA,
student transportation employee benefits
Fiscal Year 2022
Comments
STE24 Support Services General
Administration Expenditures
Subtotal (2300) [Sum 1-4 & 6
only]
The totals for general administration support services for each survey
should match closely; however, state payments on behalf are not included
in E08 for F-33, so the best comparison for the totals would be E08 + J08
≈ STE24
E215 Support Services, School
Administration (2400) - Salaries
(100)
E225 Support Services, School
Administration (2400) - Employee
Benefits (200)
These two codes have definitions that are nearly identical and should be
expected to have close amounts when compared between surveys.
STE25 Support Services School
Administration Expenditures
Subtotal (2400) [Sum 1-4 & 6
only]
The totals for school administration support services for each survey
should match closely; however, state payments on behalf are not included
in E09 for F-33, so the best comparison for the totals would be E09 + J09
≈ STE25
E216 Support Services, Operations
and Maintenance (2600) - Salaries
(100)
E226 Support Services, Operations
and Maintenance (2600) Employee Benefits (200)
These two codes have definitions that are nearly identical and should be
expected to have close amounts when compared between surveys.
STE26 Support Services Operations
and Maintenance Expenditures
Subtotal (2600) [Sum 1-4 & 6
only]
The totals for operation and maintenance support services for each survey
should match closely; however, state payments on behalf are not included
in V40 for F-33, so the best comparison for the totals would be V40 + J40
≈ STE26
E217 Support Services, Student
Transportation (2700) - Salaries
(100)
E227 Support Services, Student
Transportation (2700) - Employee
Benefits (200)
These two codes have definitions that are nearly identical and should be
expected to have close amounts when compared between surveys.
STE27 Support Services Student
Transportation Expenditures
Subtotal (2700) [Sum 1-4 & 6
only]
The totals for student transportation support services for each survey
should match closely; however, state payments on behalf are not included
in V45 for F-33, so the best comparison for the totals would be V45 + J45
≈ STE27
E218 Support Services, Other Support
Services (2500, 2900) - Salaries
(100)
E228 Support Services, Other Support
Services (2500, 2900) - Employee
Benefits (200)
These two codes have definitions that are nearly identical and should be
expected to have close amounts when compared between surveys.
STE28 Support Services Other
Expenditures Subtotal (2500,
2900) [Sum 1-4 & 6 only]
The totals for other support services for each survey should match closely;
however, state payments on behalf are not included in V90 for F-33. Also
of note is that interest on short-term loans is included in STE28 (function
2510, object 800) but is included in I86 on F-33. Due to this difference
and NPEFS including state-operated angencies, the NPEFS amount is
generally expected to be higher. The best comparison for the totals would
be: V90 + J45 ≈ STE28
B-4
State payments on behalf are not included in V18 for F-33, so when
comparing these codes between surveys the best comparison is: V18 + J09
≈ E225
State payments on behalf are not included in V22 for F-33, so when
comparing these codes between surveys the best comparison is: V22 + J40
≈ E226
State payments on behalf are not included in V24 for F-33, so when
comparing these codes between surveys the best comparison is: V24 + J45
≈ E227
State payments on behalf are not included in V38 for F-33, so when
comparing these codes between surveys the best comparison is: V38 + J90
≈ E228
April 2022
National Center for Education Statistics (NCES)
F-33 Items and Descriptions
NPEFS Web Application User Guide v2.0
NPEFS Items and Descriptions
Comments
Z32 Total salaries and wages (object 100 - ALL TE21 All Support Services Total - By
functions)
Object (100, 200, etc.) - Salaries
(100)
E11 Instruction (1000) - Salaries (100)
E3A11 Food Services Operations
(3100) - Salaries (100)
E3B11 Enterprise Operations (3200) Salaries (100)
It is important to note that when comparing these summary salary codes
between surveys that F-33 code Z32 includes salaries from all functions
(instruction, support services, and others), while NPEFS code TE21 only
includes support services salaries (2000). Therefore, salary amounts for
Instruction, Food Services, and Enterprise Operations must be accounted
for as well. F-33 code Z32 also includes nonelementary-secondary
salaries (e.g., adult education, community services), while NPEFS does
not. The best comparison for total salaries between surveys would be:
Z32 ≈ TE21 + E11 + E3A11 + E3B11
Z34 Total employee benefit payments (object
E12 Instruction (1000) - Employee
Since state payments on behalf are separated out of employee benefit
200 - ALL functions)
Benefits (200)
codes on F-33 and included in the respective item codes on NPEFS, it is
J13 State payment on behalf of the LEA,
TE22 All Support Services Total - By necessary to consider the amounts in the 'J codes' for employee benefits
instruction employee benefits
Object (100, 200, etc.) when comparing between surveys. Also, NPEFS code TE22 only includes
J17 State payment on behalf of the LEA, pupil
Employee Benefits (200)
support services employee benefits, so it is necessary to include employee
support services employee benefits
E3A12 Food Services Operations
benefits for instruction (E12), employee benefits for food services
J07 State payment on behalf of the LEA,
(3100) - Employee Benefits (200) (E3A12), and employee benefits for enterprise operations (E3B12). Of
instructional staff support employee
E3B12 Enterprise Operations (3200) - note is that NPEFS does not include nonelementary-secondary employee
benefits
Employee Benefits (200)
benefits while F-33 does. The best comparison for total employee benefits
J08 State payment on behalf of the LEA,
E4C1 Direct Program Support between surveys would be:Z34 + J13 + J17 + J07 + J08 + J09 + J40 + J45
general administration employee benefits
Employees Benefits for Public
+ J90 + J10 ≈TE22 + E12 + E3A12 + E3B12 + E4C1 + E4C2An
J09 State payment on behalf of the LEA, school
School Employees
additional comparison would be to compare the sum of E4C1 and E4C2
administration employee benefits
E4C2 Direct Program Support with the sum of the 'J codes' from F-33. If a state reports amounts in
J40 State payment on behalf of the LEA,
Employees Benefits; Property
Direct Program Support the sum of the 'J codes' will be roughly equivalent
operation and maintenance of plant
(700) only
to these amounts:J13 + J17 + J07 + J08 + J09 + J40 + J45 + J90 + J10 ≈
employee benefits
E4C1 + E4C2
J45 State payment on behalf of the LEA,
student transportation employee benefits
J90 State payment on behalf of the LEA,
business/central/other employee benefits
J10 State payment on behalf of the LEA, other
employee benefits
TCURSSVC Total Current Spending for
STE2T All Support Services
The total amounts for support services expenditures for each survey should
Support Services
Expenditures Subtotal (2100be fairly close as even with several overlapping definitions for individual
2900) [Sum 1-4 & 6 only]
items each survey covers the same account codes under function 2000.
V29 Food services (3100) - Salaries only
E3A11 Food Services Operations
These two codes have definitions that are nearly identical and should be
(Object series 100)
(3100) - Salaries (100)
expected to have close amounts when compared between surveys.
V30 Food services (3100) - Employee benefits E3A12 Food Services Operations
The amounts in these two codes should be close when comparing between
only (Object series 200, except 240)
(3100) - Employee Benefits (200) surveys; however, V30 does not include state payments on behalf for
employee benefits and there is no 'J code' specific to Food Services. F-33
code J10 would contain any of these amounts but could also contain
amounts for other noninstructional or nonelementary-secondary programs.
Also, F-33 code J97 could also include state payments on behalf for food
services, but would include amounts for other noninstructional nonbenefits
as well.
E11 Food services (3100) - TOTAL (ALL
E3A1 Food Services Expenditures
The total amounts for food services should match closely; however, state
current operation objects)
Subtotal (3100) [Sum 1-4 & 6
payments on behalf are not included in F-33 and cannot be separated out
only]
solely for food services, so this may lead to differences between the two
totals.
V32 Enterprise operations (3200) - Employee
E3B12 Enterprise Operations (3200) - The amounts in these two codes should be close when comparing between
benefits only (Object series 200, except
Employee Benefits (200)
surveys; however, V32 does not include state payments on behalf for
240)
employee benefits and there is no 'J code' specific to Food Services. F-33
code J10 would contain any of these amounts but could also contain
amounts for other noninstructional or nonelementary-secondary programs.
Also, F-33 code J97 could also include state payments on behalf for
enterprise operations, but would include amounts for other
noninstructional nonbenefits as well.
V60 Enterprise operations (3200) - TOTAL
E3B1 Enterprise Operations
The amounts for enterprise operations should match closely; however,
(ALL current operation objects)
Expenditures Subtotal (3200)
state payments on behalf are not included in F-33 and cannot be separated
[Sum 1-4 & 6 only]
out, so this may lead to differences between the two totals.
V70 Community Services (3300) - TOTAL
E81 Community Services (3300) The totals for community services expenditures will have close amounts;
(ALL current operation objects)
Non-Property (Objects 100-600, however, state payments on behalf are separated out for F-33 but the
800)
variable for nonelementary-secondary state payments on behalf are not
specific to community services, therefore the totals for each survey could
differ slightly.
V75 Adult education - TOTAL (ALL current
E9B Direct Cost Programs - Adult
The totals for adult education between surveys should be fairly close;
operation objects)
Education (Program #600)
however, state payments on behalf are not included in F-33 and are unable
to be separated out specifically for adult education.
Fiscal Year 2022
B-5
April 2022
National Center for Education Statistics (NCES)
NPEFS Web Application User Guide v2.0
F-33 Items and Descriptions
NPEFS Items and Descriptions
Comments
V80 Non-Elementary-Secondary Programs
J98 State payment on behalf of the LEA,
nonelementary-secondary programs
E9A Direct Cost Programs, NonPublic School Programs (Program
#500)
E9C Direct Cost Programs,
Community/Junior College
(Object 565, Program #700)
E9D Direct Cost Programs, Other
E4D Direct Program Support for
Private School Students
STE4 Direct Support Expenditures
Subtotal [Sum a1, b1, c1, and e1]
F-33 captures all expenditures for non-public school programs,
community/junior college programs, and other non-specified nonelementary-secondary programs in V80. F-33 code J98 would contain
amounts for any of these programs paid for by the state. On NPEFS, state
payments on behalf of the LEA for nonelementary-secondary programs
may be reported in E9A, E9C, E9D, or E4C.
The best comparison for nonelementary-secondary programs between
surveys would be:
V80 + J98 ≈ E9A + E9C + E9D + E4D
If a state is reporting direct program support amounts under the regular
expenditure categories, then there is no direct comparison for these
amounts with F-33. If a state is reporting amounts under direct program
support for NPEFS, then the subtotal for that category will be roughly
equivalent to the total of the following 'J codes' from F-33:J13 + J17 + J07
+ J08 + J09 + J40 + J45 + J90 + J10 + J14 + J96 + J97 ≈ STE4
J13 State payment on behalf of the LEA,
instruction employee benefits
J17 State payment on behalf of the LEA, pupil
support services employee benefits
J07 State payment on behalf of the LEA,
instructional staff support employee
benefits
J08 State payment on behalf of the LEA,
general administration employee benefits
J09 State payment on behalf of the LEA, school
administration employee benefits
J40 State payment on behalf of the LEA,
operation and maintenance of plant
employee benefits
J45 State payment on behalf of the LEA,
student transportation employee benefits
J90 State payment on behalf of the LEA,
business/central/other employee benefits
J10 State payment on behalf of the LEA, other
employee benefits
J14 State payment on behalf of the LEA,
instructional nonbenefits
J96 State payment on behalf of the LEA,
support services nonbenefits
J97 State payment on behalf of the LEA,
noninstructional programs nonbenefits
TCURELSC Total Current Spending for
TE5 Current Expenditures [Sum
Elementary-Secondary Programs
Subtotals for Instruction (1000),
Support Services (2000), NonInstruction (3000 - exclude 3300:
Community Services), and Direct
Program Support (exclude Direct
Program Support for Private
School Students), Exclude
Property (700)]
F12 Construction (object 450)
E61 Facilities Acquisition &
Construction Services (4000) Non-Property Expenditures
(Construction) (4100-4900)
G15 Land and existing structures (objects 710, E62 Facilities Acquisition &
720, 740)
Construction Services (4000) Property Expenditures [Include
Land and Improvements (710),
Land and Existing Buildings
(720), and Infrastructure (740)]
K09 Instructional equipment (object code 730, E17 Instruction, Property (function
function 1000)
1000, object 700)
K10 All other equipment (object code 730,
TE25 All support services Total,
functions 2000, 3000, 4000)
Property (function 2000, object
K11 Equipment expenditure, nonspecified
700)
E3A2 Food services operations,
Property (function 3100, object
700)
E3B2 Enterprise operations, Property
(function 3200, object 700)
E63 Facilities Acquisition &
Construction Services (4000) Equipment (730)
E82 Community Services (3300) Property (700)
E91 Direct Cost Programs - Property
(700)
Fiscal Year 2022
B-6
The totals for current spending between both surveys should be
comparable between surveys. One difference between F-33 and NPEFS is
that payments for private school students are excluded from the NPEFS
calculation, while they are included for F-33. These payments are
subtracted out of current spending for calculating PPE for F-33, however.
The definitions of these items for each survey are nearly identical; the
totals reported for each survey should be close.
The definitions of these items for each survey are nearly identical; the
totals reported for each survey should be close.
Due to the amount of overlap between NPEFS and F-33 items, these F-33
codes summed together comprise the best match for these NPEFS codes
for comparison purposes. It is important to note that when comparing
these codes between surveys that F-33 codes include only equipment
(object 730); whereas NPEFS codes include all property expenditures.
Further, NPEFS code E91 includes property expenditures from all
functions in Programs 500-700. The best comparison for equipment
between surveys would be:K09 + K10 + K11 ≈ E17 + TE25 + E3A2 +
E3B2 + E63 + E82 + E91
April 2022
National Center for Education Statistics (NCES)
F-33 Items and Descriptions
NPEFS Web Application User Guide v2.0
NPEFS Items and Descriptions
J99 State payment on behalf of the LEA, capital E4A2 Direct Program Support,
outlay
Textbooks; Property (700) only
E4B2 Direct Program Support,
Transportation; Property (700)
only
E4C2 Direct Program Support,
Employee Benefits; Property
(700) only
E4E2 Other Direct Program Support
for Public School Students;
Property (700) only
TCAPOUT Total Capital Outlay Expenditure
E61 Facilities Acquisition &
[Sum of F12, K09, K10, K11, G15, J99]
Construction Services (4000) Non-Property Expenditures
(Construction) (4100-4900)
TE10 Total Property [Sum of E17,
TE25, E3A2, E3B2, E4A2, E4B2,
E4C2, E4E2, E62, E63, E82, E91]
I86 Interest on school system indebtedness
(object 832)
E7A1 Debt Service (5100) - Interest
(832)
31F Long term debt retired during fiscal year
(object 831)
E7A2 Redemption of Principal (831)
TOTALEXP Total Elementary-Secondary
Expenditure
TE11 Total Expenditures for
Education [Sum Current
Expenditures, F.A.C.S. Nonproperty Expenditures,
Community Services, Direct Cost
Programs, and Property, Exclude
Other Uses]
E7A1 Debt Service (5100) - Interest
(832)
CE1 Current expenditures for elementaryCE1 Current Expenditures Paid from
secondary education programs paid from
State and Local Funds (including
state and local funds, excluding private
federal funds intended to replace
funds, and including current expenditures
local tax revenues) [Objects 100paid from federal funds intended to replace
600, 810, 820, and 890 for
local tax revenues (objects 100-600, 810,
functions 1000, 2000, 3100, and
820, and 890 for functions 1000, 2000,
3200 paid from state and local
3100, and 3200 - state funds, local funds,
funds combined, plus federal
and federal funds intended to replace local
funds intended to replace local tax
tax revenues only, excluding private funds)
revenues. Internal transfers
(objects 511, 561, 564, 567, and
591) should be excluded.]
CE2 Current expenditures for elementaryCE2 Current Expenditures Paid from
secondary education programs paid from
Federal Funds [Objects 100-600,
federal funds, excluding federal funds
810, 820, and 890 for functions
intended to replace local tax revenues
1000, 2000, 3100, and 3200 paid
(objects 100-600, 810, 820, and 890 for
from federal funds (excluding
functions 1000, 2000, 3100, and 3200 federal funds intended to replace
federal funds only, excluding federal funds
local tax revenues) only. Internal
intended to replace local tax revenues)
transfers (objects 511, 561, 564,
567, and 591) should be
excluded.]
Fiscal Year 2022
B-7
Comments
If a state is not reporting direct program support amounts under the direct
program support item codes on NPEFS, then there is no direct comparison
for these amounts with F-33. If a state is reporting amounts under direct
program support for NPEFS, then the sum of direct program support
property codes will be roughly equivalent to J99 from F-33:
J99 ≈ E4A2 + E4B2 + E4C2 + E4E2
There is no subtotal code for capital outlay for NPEFS. These items
capture all capital outlay expenditures collected for NPEFS; all F-33
capital outlay expenditures are captured in TCAPOUT. The best
comparison would be:
TCAPOUT ≈ E61 + E62 + E63 + E17 + E3A2 + E3B2 + E82 + E91 +
TE25
TE10 = E17 + TE25 + E3A2 + E3B2 + E4A2 + E4B2 + E4C2 + E4E2 +
E62 + E63 + E82 + E91
These item codes between surveys have similar definitions; however,
interest for short term debt is not included in E7A1 for NPEFS; rather it is
included under business support services. F-33 item code I86 includes
interest payments for long term and short term debt. This could lead to
differences between the amounts reported in these item codes.
The definitions of these item codes are nearly identical; both cover only
long term debt. F-33 tends to collect debt data from numerous sources
which will result in varying amounts. When reported amounts come from
the same source the amounts in these items should be fairly close.
Total expenditures for each survey should be comparable; due to several
definitional differences noted above, there may be slight differences in the
totals. Interest is not included in TE11 for NPEFS, so the best comparison
for these items would be: TOTALEXP ≈ TE11 + E7A1
The amounts reported in these items should be fairly close as the
definitions for both surveys are identical.
The amounts reported in these items should be fairly close as the
definitions for both surveys are identical.
April 2022
| File Type | application/pdf |
| File Title | NPEFS User Guide |
| Author | Malia Howell (CENSUS/ERD FED) |
| File Modified | 2022-05-31 |
| File Created | 2022-04-14 |