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NCES 2011-330rev U.S. DEPARTMENT OF EDUCATION Documentation for the NCES Common Core of Data National Public Education Financial Survey (NPEFS), School Year 2008–09 (Fiscal Year 2009) Revised File Version 1b Documentation for the NCES Common Core of Data National Public Education Financial Survey (NPEFS), School Year 2008–09 (Fiscal Year 2009) Revised File Version 1b October 2012 Stephen Q. Cornman National Center for Education Statistics Lei Zhou Education Statistics Services Institute- MacroSys, LLC Nanae Nakamoto Education Statistics Services Institute- American Institutes for Research NCES 2011-330rev U.S. DEPARTMENT OF EDUCATION U.S. Department of Education Arne Duncan Secretary Institute of Education Sciences John Q. Easton Director National Center for Education Statistics Jack Buckley Commissioner Elementary/Secondary & Libraries Studies Division Jeffrey A. Owings Associate Commissioner The National Center for Education Statistics (NCES) is the primary federal entity for collecting, analyzing, and reporting data related to education in the United States and other nations. It fulfills a congressional mandate to collect, collate, analyze, and report full and complete statistics on the condition of education in the United States; conduct and publish reports and specialized analyses of the meaning and significance of such statistics; assist state and local education agencies in improving their statistical systems; and review and report on education activities in foreign countries. NCES activities are designed to address high-priority education data needs; provide consistent, reliable, complete, and accurate indicators of education status and trends; and report timely, useful, and high-quality data to the U.S. Department of Education, the Congress, the states, other education policymakers, practitioners, data users, and the general public. Unless specifically noted, all information contained herein is in the public domain. We strive to make our products available in a variety of formats and in language that is appropriate to a variety of audiences. You, as our customer, are the best judge of our success in communicating information effectively. If you have any comments or suggestions about this or any other NCES product or report, we would like to hear from you. Please direct your comments to NCES, IES, U.S. Department of Education 1990 K Street NW Washington, DC 20006-5651 October 2012 The NCES Home Page address is http://nces.ed.gov. The NCES Publications and Products address is http://nces.ed.gov/pubsearch. This publication is only available online. To download, view, and print the report as a PDF file, go to the NCES World Wide Web Publications and Products address shown above. This report was prepared in part under Contract No. ED-05-CO0044 with Education Statistics Services Institute – American Institutes for Research. Mention of trade names, commercial products, or organizations does not imply endorsement by the U.S. Government. Suggested Citation Cornman, S.Q., Zhou, L., and Nakamoto, N. (2012). Documentation for the NCES Common Core of Data National Public Education Financial Survey (NPEFS), School Year 2008–09 (Fiscal Year 2009) (NCES 2011-330rev). National Center for Education Statistics, Institute of Education Sciences, U.S. Department of Education. Washington, DC. Retrieved [date] from http://nces.ed.gov/pubsearch. Content Contact Stephen Q. Cornman (202) 502-7338 stephen.cornman@ed.gov iii Acknowledgments The authors would like to thank all of the professionals in state and local education agencies who track, record, and report the data. Particular thanks are owed to the state Common Core of Data (CCD) coordinators, whose efforts make the CCD survey system possible. iv Contents Page Acknowledgments ......................................................................................................................... iii List of Tables ................................................................................................................................. v List of Exhibits ............................................................................................................................... v I. Introduction to the NCES Common Core of Data National Public Education Financial Survey (NPEFS), School Year 2008–09 (Fiscal Year 2009), Revised File Version 1b ........... 1 II. User’s Guide ............................................................................................................................. 1 A. Survey Methodology ........................................................................................................... 2 B. Imputations .......................................................................................................................... 5 C. Variations in the Survey Over Time .................................................................................... 7 D. Fiscal Data Plan ................................................................................................................... 8 E. State Notes ........................................................................................................................... 9 References .................................................................................................................................... 10 Appendixes Appendix A—Record Layout and Description of Data Elements ............................................. A-1 Appendix B—Glossary ...............................................................................................................B-1 Appendix C—State Abbreviations and American National Standards Institute (ANSI) State Codes ...................................................................................................................C-1 Appendix D—Imputations and Edits List .................................................................................. D-1 Appendix E—Fiscal Data Plan Questions .................................................................................. E-1 Appendix F—Fiscal Data Plan Responses ................................................................................. F-1 Appendix G—Value Distribution and Field Frequencies .......................................................... G-1 Appendix H—State Notes .......................................................................................................... H-1 Appendix I—Survey Form .......................................................................................................... I-1 v List of Tables Tables Appendix C—American National Standards Institute (ANSI) State Codes C-1. State abbreviations and American National Standards Institute (ANSI) state codes, by state or jurisdiction: Fiscal year 2009 ..........................................................................C-2 Appendix G—Value Distribution and Field Frequencies G-1. Number and percentage distribution of imputation flag values, by imputation flag: Fiscal year 2009 ............................................................................................................... G-2 G-2. Minimum, maximum, and mean for continuous variables, by variable: Fiscal year 2009 ................................................................................................................................. G-5 List of Exhibits Exhibits Page Appendix F—Fiscal Data Plan Reponses F-1. Data plan responses to questions 1 through 3, by state or jurisdiction: Fiscal year 2009 .................................................................................................................................. F-2 F-2. Data plan responses to questions 4.a.1 through 4.c.1, by state or jurisdiction: Fiscal year 2009 .......................................................................................................................... F-4 F-3. Data plan responses to questions 4.d.1 through 4.d.2, by state or jurisdiction: Fiscal year 2009 .......................................................................................................................... F-6 F-4. Data plan responses to questions 4.e through 4.f, by state or jurisdiction: Fiscal year 2009 .......................................................................................................................... F-9 F-5. Data plan responses to question 5, by state or jurisdiction: Fiscal year 2009 ................. F-11 F-6. Data plan responses to questions 6 through 6.a, by state or jurisdiction: Fiscal year 2009 ......................................................................................................................... F-13 F-7. Data plan responses to questions 7 through 7.a, by state or jurisdiction: Fiscal year 2009 ......................................................................................................................... F-15 1 I. Introduction to the NCES Common Core of Data National Public Education Financial Survey (NPEFS), School Year 2008–09 (Fiscal Year 2009), Revised File Version 1b This documentation is for the revised file (Version 1b) of the National Center for Education Statistics’ (NCES) Common Core of Data (CCD) National Public Education Financial Survey (NPEFS) for school year 2008–09, fiscal year 2009 (FY 09). It contains a brief description of the data collection along with information required to understand and access the data file. The Governments Division of the U.S. Census Bureau conducts the NPEFS data collection on behalf of NCES. The Education Sciences Reform Act of 2002, section 151(b) (3), 20 U.S.C. 9541, authorizes NCES to collect these data. NPEFS provides state aggregate finance data for revenues and expenditures for public elementary and secondary education. NPEFS data are useful to (1) chief officers of state education agencies; (2) policymakers in the executive and legislative branches of federal and state governments; (3) education policy and public policy researchers; (4) the press, and (5) citizens interested in information about education finance. State education agencies (SEAs) in the 50 states, the District of Columbia, Puerto Rico, and four U.S. Island Areas (American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands) report state aggregate finance data to the NPEFS program. The data file is organized by state or jurisdiction and contains revenue data by funding source, expenditure data by function and object,1 and average daily attendance (ADA) data. The file also includes total student membership data from the 2008–09 CCD State Nonfiscal Survey of Public Elementary/Secondary Education 1c file.2 II. User’s Guide The FY 09 NPEFS data file contains 56 records (one for each state or jurisdiction). Each record contains 314 fields (4 record identification fields, 155 data fields, and 155 imputation flag fields). The record layout is provided in appendix A. The remaining appendixes provide the following information:  Appendix B—glossary with definitions of key variables;  Appendix C—state abbreviations and American National Standards Institute (ANSI)3 state codes;  Appendix D—state-by-state list of imputations and edits;  Appendix E—fiscal data plan questions;  Appendix F—state-by-state responses to the fiscal data plan questions; 1 Function is defined as a category of expenditure defining the activity supported by the service or commodity bought, while object is defined as a category of expenditure defining the service or commodity bought. For more definitions of terms used in this report, please see Appendix B–Glossary. 2 Documentation for 2008–09 CCD State Nonfiscal Survey of Public Elementary/Secondary Education (Sable and Plotts 2010) 3 American National Standards Institute (ANSI) state codes replace the Federal Information Processing Standards (FIPS) codes previously issued by the National Institute of Standards and Technology (NIST) for the 50 states, the District of Columbia, and the U.S. Island Areas. ANSI state code values map directly to the retired FIPS code values. 2  Appendix G—frequencies of imputation flags and minimum, maximum, and mean of numeric variables;  Appendix H—fiscal year definitions and specific state notes; and  Appendix I—the survey form. File versions Final files have a version number beginning with 1 (one). The character following 1 indicates the version of the file. For example, a “1a” file is the first (original) final file, and a “1b” file is the second (revised) version of the final file. NCES releases a final file (Version 1a) after a publication using the data has been released. (NCES standards require that an NCES publication using the data be released before the data are considered final). A revised file (Version 1b) is released if NCES receives revised data from states or discovers errors in the final data file. The documentation for the revised file indicates which states submitted revised data. The revisions in the FY 09 1b version from the 1a version include the following:  Revised expenditures data for Alaska, Massachusetts, Minnesota, New York, North Carolina, Tennessee, Washington, and West Virginia;  Revised revenues and expenditures data for Arizona, Hawaii, Kansas, New Jersey, Ohio, and American Samoa;  Revised membership data for Alabama, Illinois, Iowa, Kentucky, Missouri, Montana, North Carolina, Ohio, and Washington. The 1a version excluded students in prekindergarten programs from membership counts in these states. This 1b revision includes corrected total membership counts that include prekindergarten for these nine states;  Revised membership data for Illinois. Illinois did not report finance data for charter schools in FY 09. This 1b revision includes corrected total membership counts in Illinois that exclude districts where all associated schools are charter schools; and  Revised ADA data for Iowa. File names The names of the FY 09 releases are as follows:  Stfis091b.xls (Microsoft Excel file)  Stfis091b.txt (text file) The first seven characters indicate the file contents and year, and the last two characters indicate the file version. “Stfis” stands for state fiscal, “09” stands for FY 09, “1” indicates that the file is ready for final release by NCES, and “b” indicates this is the revised version of the final file by NCES. A. Survey Methodology SEAs in the 50 states, the District of Columbia, Puerto Rico, and four U.S. Island Areas (American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands) participate in the NPEFS program. SEAs appoint state fiscal coordinators to work with NCES and Census to provide accurate and comparable data across states and jurisdictions. 3 NCES and Census provide annual training workshops for state fiscal coordinators that are designed to improve the efficiency and efficacy of reporting NPEFS data. The annual workshops include an overview of the NPEFS survey and reporting and editing processes; detailed information about the data items that comprise the surveys; and discussion of how to coordinate the NPEFS survey with state data systems. The local education agencies (LEAs) report district level NPEFS data to the SEAs. Prior to reporting NPEFS data, SEAs compile fiscal data from reports submitted by local education agencies (LEAs) that operate public schools. SEAs may examine and edit these reports. SEAs also include revenues and expenditures for any state-run schools, such as special education programs or prison schools serving inmates under the age of 20. NCES and SEAs work cooperatively to ensure comparability between the data items requested and reported. In addition to the state fiscal coordinator, each SEA assigns a certifying official4 who certifies that the data constitutes a true and full report of revenues, expenditures, and student attendance during the regular school year and for summer school for the public elementary and secondary schools for purposes of public law 97-35, as revised by the Elementary and Secondary Act of 1985.The FY 09 NPEFS revised data collection opened on February 28, 2011 and closed on September 6, 2011. Missing and non-applicable data Missing data are reported as “-1” in the data file; and non-applicable data are reported as “-2.”5 The NCES National Public Education Financial Survey FY 2011 Instruction Manual requests that states report “0” for data items for which no activity has occurred and missing (“-1”) for items for which activity has occurred, but for which data are missing. In some instances, a “-1” may have been reported when there was no activity. Conversely, a “0” may have been reported when, in fact, there was some activity. When producing the final file, NCES edits some “-1” and “0” responses (e.g., teacher salaries reported as “0” were edited to “-1.”). If a data item does not meet NCES data quality standards, the data are reported as -9. This value would only occur with numeric values. Average daily attendance (ADA) data and student membership counts Under the authority of section 153(a)(1)(I) of the Education Sciences Reform Act of 2002, 20 U.S.C. 9543, which authorizes NCES to gather data on the financing of education, NCES collects data annually from SEAs. The report from SEAs includes attendance, revenue, and expenditure data from which NCES determines the average State per-pupil expenditure (SPPE) for elementary and secondary education, as defined in section 9101(2) of the Elementary and Secondary Education Act of 1965, as amended (ESEA) (20 U.S.C. 7801(2)). SPPE is calculated by dividing net current expenditures by ADA. In addition to utilizing the SPPE data as general information on the financing of elementary and secondary education, the Secretary uses these data directly in calculating allocations for certain 4 NCES requests that the certifying official be a fiscal official at the highest level in the SEA. The individual designated as the authorized state official must have been approved in writing by the Chief State School Officer (CSSO) (NCES 2010). 5 For example, in states where none of the school districts have independent tax-raising authority, the variables Local Revenue Property Tax (R1A) and Local Revenue Nonproperty Tax (R1B) are reported as “-2.” 4 formula grant programs, including, but not limited to, Title I, Part A of the ESEA, Impact Aid, and Indian Education programs.6 Title I of the Elementary and Secondary Education Act of 1965 (as amended by Title I of the Improving America’s Schools Act of 1994) requires SEAs to collect and report ADA data. ADA is the average daily attendance for the school year. Pursuant to Title I of the Elementary and Secondary Education Act, SEAs report ADA data in accordance with state law. In the absence of state law, NCES provides an alternative method to submit ADA. The NCES method is aggregate attendance taken each day of the school year divided by the number of days in session during this period. The NCES definition requires every school or school district in a state to collect attendance every day it is in session, and to record the number of days it is in session. Since some states use their own ADA definitions and others use the NCES definition, ADA data in the NPEFS data file are not comparable across states. Student membership data from the 200809 CCD State Nonfiscal Survey of Public Elementary/Secondary Education are included in the 1c data file as a more comparable student count. The variable Student Membership (MEMBR08) is the count of students enrolled on or about October 1, 2008. American Recovery and Reinvestment Act (ARRA) Data In February of 2009, Congress passed the American Recovery and Reinvestment Act of 2009 (ARRA). The ARRA legislation allocated education funds directly to the states.7 As a result of the ARRA, NCES added seven data items to NPEFS in order to collect and analyze data pertaining to Title I, Impact Aid, and other ED funds. The seven additional data items provide the necessary detail to report total ARRA expenditures and their functional allocations, such as for classroom instruction or school construction8 (Office of the Federal Register 2009). NCES is collecting ARRA data in the NPEFS collection for FY 09, FY 10, and FY 11. NCES crosswalk software Since the FY 89 data collection, NCES has provided “crosswalk” software to assist states in their reporting and to improve the comparability of data across states. This software converts a state’s existing accounting reports to uniform federal standards, as described in the NCES accounting handbook, Financial Accounting for Local and State School Systems: 2009 Edition (Allison, Honegger, and Johnson 2009). NCES reviews and validates the protocols of states that do not use this crosswalk software to convert their state reports to federal standards. The following states used crosswalk software provided by NCES in the FY 09 collection: Alabama, California, Georgia, Illinois, Maine, Mississippi, Montana, New Jersey, New Mexico, New York, North Dakota, Oregon, South Carolina, and South Dakota. NCES edit checks 6 “Department of Education, Notice of Submission of Data by State Education Agencies: submission Dates for State Revenue and Expenditure Reports for Fiscal (FY) 2011, Revisions to Those Reports, and Revisions to Prior Fiscal Year Reports” 77 Federal Register, (10 January 2012) pp. 1472-73. 7 http://www.recovery.gov/About/Pages/The_Act.aspx; retrieved December 15, 2011. 8 “Department of Education, Notice of Proposed Information Collection Requests” 74 Federal Register 154 (12 August 2009) pp 40573-40574; “Department of Education, Submission for OMB Review; Comment Request” 74 Federal Register, (14 October 2009) p. 52752. 5 Pursuant to the NCES statistical standards, the CCD survey staff engages in a data editing, which is an iterative and interactive process that includes procedures for detecting and correcting errors in the data. After an SEA submits the NPEFS data, the CCD survey staff conducts a comprehensive review of the data and edit checks. The review includes sum checks; comparison of records layouts against the previous FY data file; comparisons of membership between the state non-fiscal files and the NPEFS file; comparison of min/max/mean of all numeric data items to ensure the percentage changes of the means between the previous and current year’s data are in a reasonable range; and the percentage increase (or decrease) of every item; among other tests. Pursuant to NCES Standard Statistical Standard 4-1, the data is “checked for credibility based on range checks to determine if all responses fall within a pre-specified reasonable range.” The data is also checked “for consistency based on checks across variables within individual records for non-contradictory responses.” The staff prepares an edit report that includes the results from these tests. Notification of any arithmetic errors and comments containing NCES’ understanding of specific missing data items are also included with the edit report. States are asked to correct addition errors, verify or correct information on missing items, and explain any extraordinary changes from the previous year’s data. The CCD survey staff may make requests for clarification, reconciliation or other inquiries concerning the data to the SEAs. SEAs can respond directly to these requests for clarification and/or reconciliation or may on their own initiative resubmit data to resolve data issues. Data that remain missing or uncorrected are imputed based on values derived from other “fully reporting”9 states or other related data elements from within the state. Student membership edits Each school year SEAs report student membership counts by grade on the CCD State Nonfiscal Survey of Public Elementary/Secondary Education. The NPEFS data file includes total student membership reported on the State Nonfiscal Survey that includes grades prekindergarten through grade 12 (plus ungraded). If the reported fiscal data excludes prekindergarten programs, total membership also excludes prekindergarten membership. As part of the collection process, NCES asks SEAs to review student membership data from the State Nonfiscal Survey and verify that the membership data are consistent with the programs covered in the revenues and expenditures data reported in NPEFS. Three states (Nebraska, Utah, and Wyoming) indicated that the state fiscal data reported in NPEFS excluded prekindergarten programs. In these three states, the NPEFS total student membership variable excludes prekindergarten membership. Previously in of the FY 09 NPEFS file version 1a, NCES reported that twelve states excluded prekindergarten programs in their reported FY 09 NPEFS fiscal data. Since the release of FY09 NPEFS file version 1a in June 2011, NCES received further clarification from state coordinators and determined that nine states (Alabama, Illinois, Iowa, Kentucky, Missouri, Montana, North Carolina, Ohio, and Washington) excluded prekindergarten programs in the reported NPEFS 9 Fully reporting states must have positive values for all fields. 6 fiscal data.10 This 1b revision includes corrected total membership counts that include prekindergarten for these nine states. Illinois and Wisconsin did not report finance data for charter schools in the FY 09 NPEFS survey. NCES edited student membership for Illinois and Wisconsin by excluding students from districts where all associated schools are charter schools. Previously in the FY 09 NPEFS version 1a file, NCES reported that only one state (Wisconsin) did not report finance data for charter schools in the FY09 NPEFS survey. Since the release of the FY09 NPEFS file version 1a in June 2011, NCES received further clarification from state coordinators and determined that that Illinois also did not report finance data for charter schools in FY 09. This 1b revision includes corrected total membership counts in Illinois that exclude districts where all associated schools are charter schools. B. Imputations Imputation is a procedure that uses available information and some assumptions to derive substitute values for missing values in a data file (NCES 2003). Imputations modify values for cases or records where data are not reported (missing) or are incorrectly reported. In some cases a state may not be able to track funds for a certain program or purpose. When these data elements are imputed, CCD staff also increases the appropriate totals and subtotals to include the imputed data element. In other cases, states are able to provide a subtotal but are unable to provide more specific details. The imputed allocation of these subtotals does not affect the totals or subtotals. Census Bureau analysts work with SEAs to determine the most appropriate imputation methodology to apply. SEAs review the results of the imputations imposed and certify that the imputed value’s accuracy, to the best of their knowledge based on their available data. If the SEA’s have reason to believe the initial imputation is not an accurate representation of their data, the Census Bureau will run a second round of imputations. The certified data from the first round are not re-imputed even if the uncertified round-one imputations resulted in the updating of some relevant data. Furthermore, in the 1b version of the file, imputations are only applied to missing data for states that update their data submission for that fiscal year. The data flag section of the data file identifies data items that have been imputed. 10 Documentation for the NCES Common Core of Data National Public Education Financial Survey (NPEFS), School Year 2008-09 (Fiscal Year 2009). (NCES 2011-330). 7 “Contains,” “Combined with,” and “Totals” imputations based on the “Herriot Imputation Method” The Herriot Imputation Method (Monaco and Wang 1995) is used to distribute a reported subtotal across two or more unreported categories using the ratio of each subcategory to the grand total as the basis of the final distribution. This is used when the ratio of a data item to the grand total has less variance across states than the ratio of that item to the subtotal. The computation of this method involves using the average ratio of each item to be imputed to the grand total across all “fully reporting” states to calculate the unreported subcategories and then raking the imputed items to the reported subtotal. These imputations do not affect any totals or subtotals. Imputations identified in Appendix D as being “Combined with,” “Contains,” or “Supplemented by” use the Herriot Imputation Method. These are cases where a state is unable to report explicitly into the NCES CCD category sets but are able to report a subtotal. For example, the statement “A contains B, C, and D by T” in Appendix D indicates that the reported value of A is actually the subtotal of A, B, C, and D where T is the grand total. The Herriot Method is then applied to impute the final values of A, B, C, and D. “Impute/Import” imputations The Herriot Method is not necessary when the variance of the item to the subtotal across reporting states is sufficiently low. In this case the imputation method can be simplified by comparing the missing components to the subtotal rather than the grand total. If the subtotal is reported but the distribution of that subtotal across items is unknown then the import/impute function uses the ratio of one or more elements to the subtotal, averaged across “fully reporting” states to distribute the reported subtotal into one or more item components. In Appendix D, the syntax for “Impute/Import” imputations is “A Impute/Import T” where A is a single item or array of items that are components of the total T. “Impute based on” imputations Statements with “impute based on” indicate that the first item was reported as missing and the missing value was assigned based on information from the variables following “based on.” In some cases the subtotal may have been incomplete. When a component of the subtotal is not reported, and it is known that the subtotal does not include the unreported item, the ratio used in the “impute/import” procedure must be modified. The average subtotal is calculated across “fully reporting” states and the missing item is compared to that modified subtotal. For example, “A imputed based on (T-A)” implies that A, in the target state, is not included in T. Therefore the average ratio of A to the total excluding A across the “fully reporting” states is applied to T in the target state to estimate A in the target state. Totals must then be recalculated after the imputation as the imputed value can now be included in the grand total. “Distribute by” imputations In some cases the state may have reported a positive value for an item that should actually be zero. In these cases the value of the misreported item is redistributed into several other reported items based on the known distribution of the target items. For example, the statement “A distributed by destination/salary B, C, D, E, F” can be interpreted as, the value reported as “A” 8 has been prorated into B, C, D, E, and F based on the reported distribution of B, C, D, E, and F. “A” is then set to zero. In these cases, as B, C, D, E, and F were all reported, no data from any other states are necessary in the calculation. Data flags For each variable, there is a companion flag that indicates whether the value was reported by the state or was placed there by NCES using one of several imputation or edit methodologies. The flags are as follows: R - As reported by the state A - Edited (formerly labeled “Adjusted”) I - Imputed based on a method other than prior year’s data11 T - Total based on sum of internal or external detail The companion cell in each case is identified by the name of the data cell preceded by an “I.” Appendix D explains any action taken by NCES with regard to each variable. C. Variations in the Survey Over Time The NPEFS underwent a major revision in FY 89, acquiring its present name in that year and greatly increasing the number of data items collected. Since that year, items have been added to and deleted from the survey, as follows:  Beginning with the FY 92 survey: – Food Services expenditures were broken out by object, adding items Food Services – Salaries (E3A11), Food Services – Employee Benefits (E3A12), Food Services – Purchased Services (E3A13), Food Services – Supplies (E3A14), and Food Services – Other (E3A16). – Enterprise Operations expenditures were broken out by object, adding items Enterprise – Salaries (E3B11), Enterprise – Employee Benefits (E3B12), Enterprise – Purchased Services (E3B13), Enterprise – Supplies (E3B14), and Enterprise – Other (E3B16). – Facilities Acquisition and Construction Services - Nonproperty expenditures were broken out into Buildings Built and Alterations Performed by LEA’s Own Staff (E611) and Buildings Built and Alterations Performed by Contractors (E612). In addition, Facilities Acquisition and Construction Services – Property expenditures were broken out into Land (E62A) and Buildings (E62B). STE6, the sum of all of the Facilities Acquisitions and Construction Services items, was added.  Beginning with FY 98 survey: 11 For some NCES surveys, imputations of missing data items are performed by applying a growth factor to data reported in a prior year. This type of growth-rate imputation is not performed for the NPEFS. “I” is assigned the value of “Imputed based on a method other than prior year’s data” to maintain consistency in the meaning of imputation flags across NCES surveys. 9 – The Facilities Acquisition and Construction Services breakouts listed above (items E611, E612, E62A and E62B) were discontinued.  Beginning with FY 04 survey: – Teacher Salaries expenditures were broken out by program, adding items Teacher Salaries – Regular Programs (E11A), Teacher Salaries – Special Education Programs (E11B), Teacher Salaries – Vocational Education Programs (E11C), and Teacher Salaries – Other Education Programs (E11D). – The item for the textbooks expenditures (E2) was added.  Beginning with FY 09 survey: – Seven items for expenditures from the ARRA funds were added, including Instructional Expenditures From ARRA Funds (ARRASTE1), Total Current Expenditures From ARRA Funds (ARRATE5), Community Service Nonproperty and Direct Cost Programs From ARRA Funds (ARRAE81Z), Property Expenditures From ARRA Funds (ARRATE10), School Construction Expenditures From ARRA Funds (ARRASTE6), Expenditures From Title I Received Under ARRA (ARRATLEIZ), and Direct Program Support Expenditures From ARRA Funds (ARRASTE4). D. Fiscal Data Plan In addition to the finance data specified in the NPEFS, NCES also collects information from each state to help process the data and to gain a better understanding of what programs and/or policies are connected with the data items and definitions. The FY 09 data plan questionnaire appears in appendix E, and the responses (by state or jurisdiction) appear in appendix F. The fiscal data plan responses are presented as reported by SEAs with minimal editing by NCES. The responses to the data plan are not included on the data file. E. State Notes The state notes contain information from state data providers regarding any significant changes in the data they are reporting. These comments are reported in this documentation as stated by the respondent with minimal editing by NCES. The beginning and end dates of the fiscal year are also reported for each state. 10 References Allison, G.S., Honegger, S.D., and Johnson, F. (2009). Financial Accounting for Local and State School Systems: 2009 Edition (NCES 2009-325). National Center for Education Statistics, Institute of Education Sciences, U.S. Department of Education. Washington, DC. Retrieved December 15, 2011 from http://nces.ed.gov/pubsearch/pubsinfo.asp?pubid=2009325. Monaco, D., and Wang, S. (1995). Evaluation of the Common Core of Data (CCD) Finance Data Imputations. National Center for Education Statistics Technical Report, Institute of Education Sciences, U.S. Department of Education. Washington, DC. Office of the Federal Register, National Archives and Records Administration. (2009). Federal Register Vol. 74, No. 154. Vol. 74, No. 197. Washington, DC: Author. Retrieved December 15, 2011 from http://www.access.gpo.gov/su_docs/fedreg/frcont09.html. Sable, J. and Plotts, C. (2010). Documentation to the Common Core of Data State Nonfiscal Survey of Public Elementary/Secondary Education: School Year 2008–09 (NCES 2010- 352rev). National Center for Education Statistics, Institute of Education Sciences, U.S. Department of Education. Washington, DC. Retrieved December 15, 2011 from http://nces.ed.gov/pubsearch/pubsinfo.asp?pubid=2010352. U.S. Department of Education, National Center for Education Statistics. (2003). NCES Statistical Standards, NCES 2003-601. Washington, DC: U.S. Government Printing Office. U.S. Department of Education, National Center for Education Statistics. (2010). The National Public Education Financial Survey FY 2009 Instruction Booklet. Washington, DC: Author. A-1 Appendix A—Record Layout and Description of Data Elements Appendix A—Record Layout and Description of Data Elements A-2 The tab-delimited file (Stfis091b.txt) has the following layout and description: 56 physical records, 1 per observation – 314 fields in the file. Missing data are reported as “-1” in the data file, and nonapplicable data are reported as “-2.” For data type, N = numeric and AN = alphanumeric. Variable name Data type Data element order Description SURVYEAR N 1 FISCAL YEAR OF SURVEY (2009) FIPS AN 2 AMERICAN NATIONAL STANDARDS INSTITUTE (ANSI) STATE CODE STABR AN 3 POSTAL STATE ABBREVIATION CODES STNAME AN 4 NAME OF THE STATE OR TERRITORY R1A N 5 LOCAL REVENUES PROPERTY TAX R1B N 6 LOCAL REVENUES NONPROPERTY TAX R1C N 7 LOCAL REVENUES LOCAL GOVERNMENT PROPERTY TAX R1D N 8 LOCAL REVENUES LOCAL GOVERNMENT NONPROPERTY TAX R1E N 9 LOCAL REVENUES INDIVIDUAL TUITION R1F N 10 LOCAL REVENUES TUITION FROM LEAS R1G N 11 LOCAL REVENUES TRANSPORTATION FEES FROM INDIVIDUAL R1H N 12 LOCAL REVENUES TRANSPORTATION FEES FROM LEAS R1I N 13 LOCAL REVENUES EARNINGS ON INVESTMENTS R1J N 14 LOCAL REVENUES FOOD SERVICE R1K N 15 LOCAL REVENUES STUDENT ACTIVITIES R1L N 16 LOCAL REVENUES OTHER REVENUES R1M N 17 LOCAL REVENUES TEXTBOOK REVENUES R1N N 18 LOCAL REVENUES SUMMER SCHOOL STR1 N 19 LOCAL REVENUES SUBTOTAL R2 N 20 INTERMEDIATE REVENUES R3 N 21 STATE REVENUES R4A N 22 FEDERAL REVENUES DIRECT GRANTS R4B N 23 FEDERAL REVENUES THRU STATE R4C N 24 FEDERAL REVENUES THRU INTERMEDIATE AGENCIES R4D N 25 FEDERAL REVENUES OTHER SOURCES STR4 N 26 FEDERAL REVENUES SUBTOTAL R5 N 27 REVENUES FROM OTHER SOURCES TR N 28 TOTAL REVENUES FROM ALL SOURCES E11 N 29 INSTRUCTIONAL EXPENDITURES SALARIES E12 N 30 INSTRUCTIONAL EXPENDITURES EMPLOYEE BENEFITS E13 N 31 INSTRUCTIONAL EXPENDITURES PURCHASED SERVICES E14 N 32 INSTRUCTIONAL EXPENDITURES TUITION TO PRIVATE AND OUT-OF-STATE SCHOOLS E15 N 33 INSTRUCTIONAL EXPENDITURES TUITION TO OTHER LEAS IN-STATE E16 N 34 INSTRUCTIONAL EXPENDITURES SUPPLIES E17 N 35 INSTRUCTIONAL EXPENDITURES PROPERTY E18 N 36 INSTRUCTIONAL EXPENDITURES OTHER STE1 N 37 INSTRUCTIONAL EXPENDITURES SUBTOTAL E11A N 38 TEACHER SALARIES REGULAR PROGRAMS E11B N 39 TEACHER SALARIES SPECIAL EDUCATION PROGRAMS E11C N 40 TEACHER SALARIES VOCATIONAL EDUCATION PROGRAMS E11D N 41 TEACHER SALARIES OTHER EDUCATION PROGRAMS E2 N 42 INSTRUCTIONAL EXPENDITURES TEXTBOOKS E212 N 43 SUPPORT EXPENDITURES SALARIES STUDENT SUPPORT SERVICES E213 N 44 SUPPORT EXPENDITURES SALARIES INSTRUCTIONAL STAFF SUPPORT E214 N 45 SUPPORT EXPENDITURES SALARIES GENERAL ADMINISTRATION E215 N 46 SUPPORT EXPENDITURES SALARIES SCHOOL ADMINISTRATION E216 N 47 SUPPORT EXPENDITURES SALARIES OPERATION & MAINTENANCE E217 N 48 SUPPORT EXPENDITURES SALARIES PUPIL TRANSPORTATION E218 N 49 SUPPORT EXPENDITURES SALARIES OTHER SERVICES TE21 N 50 SUPPORT EXPENDITURES SALARIES SUBTOTAL Appendix A—Record Layout and Description of Data Elements A-3 Variable name Data type Data element order Description E222 N 51 SUPPORT EXPENDITURES EMPLOYEE BENEFITS STUDENT SUPPORT SERVICES E223 N 52 SUPPORT EXPENDITURES EMPLOYEE BENEFITS INSTRUCTIONAL STAFF SUPPORT E224 N 53 SUPPORT EXPENDITURES EMPLOYEE BENEFITS GENERAL ADMINISTRATION E225 N 54 SUPPORT EXPENDITURES EMPLOYEE BENEFITS SCHOOL ADMINISTRATION E226 N 55 SUPPORT EXPENDITURES EMPLOYEE BENEFITS OPERATION & MAINTENANCE E227 N 56 SUPPORT EXPENDITURES EMPLOYEE BENEFITS PUPIL TRANSPORTATION E228 N 57 SUPPORT EXPENDITURES EMPLOYEE BENEFITS OTHER SERVICES TE22 N 58 SUPPORT EXPENDITURES EMPLOYEE BENEFITS SUBTOTAL E232 N 59 SUPPORT EXPENDITURES PURCHASED SERVICES STUDENT SUPPORT SERVICES E233 N 60 SUPPORT EXPENDITURES PURCHASED SERVICES INSTRUCTIONAL STAFF SUPPORT E234 N 61 SUPPORT EXPENDITURES PURCHASED SERVICES GENERAL ADMINISTRATION E235 N 62 SUPPORT EXPENDITURES PURCHASED SERVICES SCHOOL ADMINISTRATION E236 N 63 SUPPORT EXPENDITURES PURCHASED SERVICES OPERATION & MAINTENANCE E237 N 64 SUPPORT EXPENDITURES PURCHASED SERVICES PUPIL TRANSPORTATION E238 N 65 SUPPORT EXPENDITURES PURCHASED SERVICES OTHER SERVICES TE23 N 66 SUPPORT EXPENDITURES PURCHASED SERVICES SUBTOTAL E242 N 67 SUPPORT EXPENDITURES SUPPLIES STUDENT SUPPORT SERVICES E243 N 68 SUPPORT EXPENDITURES SUPPLIES INSTRUCTIONAL STAFF SUPPORT E244 N 69 SUPPORT EXPENDITURES SUPPLIES GENERAL ADMINISTRATION E245 N 70 SUPPORT EXPENDITURES SUPPLIES SCHOOL ADMINISTRATION E246 N 71 SUPPORT EXPENDITURES SUPPLIES OPERATION & MAINTENANCE E247 N 72 SUPPORT EXPENDITURES SUPPLIES PUPIL TRANSPORTATION E248 N 73 SUPPORT EXPENDITURES SUPPLIES OTHER SERVICES TE24 N 74 SUPPORT EXPENDITURES SUPPLIES SUBTOTAL E252 N 75 SUPPORT EXPENDITURES PROPERTY STUDENT SUPPORT SERVICES E253 N 76 SUPPORT EXPENDITURES PROPERTY INSTRUCTIONAL STAFF SUPPORT E254 N 77 SUPPORT EXPENDITURES PROPERTY GENERAL ADMINISTRATION E255 N 78 SUPPORT EXPENDITURES PROPERTY SCHOOL ADMINISTRATION E256 N 79 SUPPORT EXPENDITURES PROPERTY OPERATION & MAINTENANCE E257 N 80 SUPPORT EXPENDITURES PROPERTY PUPIL TRANSPORTATION E258 N 81 SUPPORT EXPENDITURES PROPERTY OTHER SERVICES TE25 N 82 SUPPORT EXPENDITURES PROPERTY SUBTOTAL E262 N 83 SUPPORT EXPENDITURES OTHER STUDENT SUPPORT SERVICES E263 N 84 SUPPORT EXPENDITURES OTHER INSTRUCTIONAL STAFF SUPPORT E264 N 85 SUPPORT EXPENDITURES OTHER GENERAL ADMINISTRATION E265 N 86 SUPPORT EXPENDITURES OTHER SCHOOL ADMINISTRATION E266 N 87 SUPPORT EXPENDITURES OTHER OPERATION & MAINTENANCE E267 N 88 SUPPORT EXPENDITURES OTHER PUPIL TRANSPORTATION E268 N 89 SUPPORT EXPENDITURES OTHER OTHER SERVICES TE26 N 90 SUPPORT EXPENDITURES OTHER SUBTOTAL STE22 N 91 SUPPORT EXPENDITURES SUBTOTAL STUDENT SUPPORT SERVICES STE23 N 92 SUPPORT EXPENDITURES SUBTOTAL INSTRUCTIONAL STAFF SUPPORT STE24 N 93 SUPPORT EXPENDITURES SUBTOTAL GENERAL ADMINISTRATION STE25 N 94 SUPPORT EXPENDITURES SUBTOTAL SCHOOL ADMINISTRATION STE26 N 95 SUPPORT EXPENDITURES SUBTOTAL OPERATION & MAINTENANCE STE27 N 96 SUPPORT EXPENDITURES SUBTOTAL PUPIL TRANSPORTATION STE28 N 97 SUPPORT EXPENDITURES SUBTOTAL OTHER SERVICES STE2T N 98 SUPPORT EXPENDITURES TOTAL SUPPORT SERVICES E3A11 N 99 NONINSTRUCTIONAL SERVICES FOOD SERVICES SALARIES E3A12 N 100 NONINSTRUCTIONAL SERVICES FOOD SERVICES EMPLOYEE BENEFITS E3A13 N 101 NONINSTRUCTIONAL SERVICES FOOD SERVICES PURCHASED SERVICES E3A14 N 102 NONINSTRUCTIONAL SERVICES FOOD SERVICES SUPPLIES E3A2 N 103 NONINSTRUCTIONAL SERVICES FOOD SERVICES PROPERTY E3A16 N 104 NONINSTRUCTIONAL SERVICES FOOD SERVICES OTHER E3A1 N 105 NONINSTRUCTIONAL SERVICES FOOD SERVICES SUBTOTAL E3B11 N 106 NONINSTRUCTIONAL SERVICES ENTERPRISE SALARIES Appendix A—Record Layout and Description of Data Elements A-4 Variable name Data type Data element order Description E3B12 N 107 NONINSTRUCTIONAL SERVICES ENTERPRISE EMPLOYEE BENEFITS E3B13 N 108 NONINSTRUCTIONAL SERVICES ENTERPRISE PURCHASED SERVICES E3B14 N 109 NONINSTRUCTIONAL SERVICES ENTERPRISE SUPPLIES E3B2 N 110 NONINSTRUCTIONAL SERVICES ENTERPRISE PROPERTY E3B16 N 111 NONINSTRUCTIONAL SERVICES ENTERPRISE OTHER E3B1 N 112 NONINSTRUCTIONAL SERVICES ENTERPRISE SUBTOTAL STE3 N 113 NONINSTRUCTIONAL SERVICES TOTAL E4A1 N 114 DIRECT PROGRAM SUPPORT TEXTBOOKS E4A2 N 115 DIRECT PROGRAM SUPPORT TEXTBOOKS (PROPERTY) E4B1 N 116 DIRECT PROGRAM SUPPORT TRANSPORT E4B2 N 117 DIRECT PROGRAM SUPPORT TRANSPORT (PROPERTY) E4C1 N 118 DIRECT PROGRAM SUPPORT EMPLOYEE BENEFITS E4C2 N 119 DIRECT PROGRAM SUPPORT EMPLOYEE BENEFITS (PROPERTY) E4D N 120 DIRECT PROGRAM SUPPORT PRIVATE SCHOOL STUDENT E4E1 N 121 DIRECT PROGRAM SUPPORT OTHER E4E2 N 122 DIRECT PROGRAM SUPPORT OTHER (PROPERTY) STE4 N 123 DIRECT PROGRAM SUPPORT SUBTOTAL TE5 N 124 CURRENT EXPENDITURES E61 N 125 FACILITIES ACQUISITION NONPROPERTY E62 N 126 FACILITIES ACQUISITION PROPERTY (LAND & BUILDINGS) E63 N 127 FACILITIES ACQUISITION PROPERTY (EQUIPMENT) STE6 N 128 FACILITIES ACQUISITION NONPROPERTY & PROPERTY TOTAL E7A1 N 129 OTHER USE DEBT SERVICE INTEREST E7A2 N 130 OTHER USE DEBT SERVICE REDEMPTION STE7 N 131 OTHER USE DEBT SERVICE SUBTOTAL E81 N 132 COMMUNITY SERVICE NONPROPERTY E82 N 133 COMMUNITY SERVICE PROPERTY E9A N 134 DIRECT COST PROGRAM NONPUBLIC SCHOOL E9B N 135 DIRECT COST PROGRAM ADULT EDUCATION E9C N 136 DIRECT COST PROGRAM COMMUNITY COLLEGE E9D N 137 DIRECT COST PROGRAM OTHER E91 N 138 DIRECT COST PROGRAM PROPERTY STE9 N 139 DIRECT COST PROGRAM SUBTOTAL TE10 N 140 PROPERTY TOTAL TE11 N 141 TOTAL EXPENDITURES FOR EDUCATION X12C N 142 EXCLUSION FOR PL 100 297 TITLE I X12D N 143 EXCLUSION FOR PL 100 297 TITLE I CARRYOVER X12E N 144 EXCLUSION FOR PL 100 297 TITLE V, PART A X12F N 145 EXCLUSION FOR PL 100 297 TITLE V, PART A CARRYOVER TX12 N 146 TOTAL EXCLUSION FOR PL 100 297 NCE13 N 147 NET CURRENT EXPENDITURES ADA N 148 ADA (STATE AND NCES DEFINITION) A14A N 149 ADA (STATE DEFINITION) A14B N 150 ADA (NCES DEFINITION) PPE15 N 151 PER PUPIL EXPENDITURES MEMBR08 N 152 TOTAL STUDENT MEMBERSHIP ARRASTE1 N 153 INSTRUCTIONAL EXPENDITURES FROM ARRA FUNDS ARRATE5 N 154 TOTAL CURRENT EXPENDITURES FROM ARRA FUNDS ARRAE81Z N 155 COMMUNITY SERVICE NONPROPERTY AND DIRECT COST PROGRAMS FROM ARRA FUNDS ARRATE10 N 156 PROPERTY EXPENDITURES FROM ARRA FUNDS ARRASTE6 N 157 SCHOOL CONSTRUCTION EXPENDITURES FROM ARRA FUNDS ARRATLEIZ N 158 EXPENDITURES FROM TITLE I RECEIVED UNDER ARRA ARRASTE4 N 159 DIRECT PROGRAM SUPPORT EXPENDITURES FROM ARRA FUNDS IR1A AN 160 IMP FLAG LOCAL REVENUES PROPERTY TAX IR1B AN 161 IMP FLAG LOCAL REVENUES NONPROPERTY TAX IR1C AN 162 IMP FLAG LOCAL REVENUES LOCAL GOVERNMENT PROPERTY TAX Appendix A—Record Layout and Description of Data Elements A-5 Variable name Data type Data element order Description IR1D AN 163 IMP FLAG LOCAL REVENUES LOCAL GOVERNMENT NONPROPERTY TAX IR1E AN 164 IMP FLAG LOCAL REVENUES INDIVIDUAL TUITION IR1F AN 165 IMP FLAG LOCAL REVENUES TUITION FROM LEAS IR1G AN 166 IMP FLAG LOCAL REVENUES TRANSPORT FEES FROM INDIVIDUAL IR1H AN 167 IMP FLAG LOCAL REVENUES TRANSPORT FEES FROM LEAS IR1I AN 168 IMP FLAG LOCAL REVENUES EARNINGS ON INVESTMENT IR1J AN 169 IMP FLAG LOCAL REVENUES FOOD SERVICE IR1K AN 170 IMP FLAG LOCAL REVENUES STUDENT ACTIVITIES IR1L AN 171 IMP FLAG LOCAL REVENUES OTHER REVS IR1M AN 172 IMP FLAG LOCAL REVENUES TEXTBOOK REVS IR1N AN 173 IMP FLAG LOCAL REVENUES SUMMER SCHOOL ISTR1 AN 174 IMP FLAG LOCAL REVENUES SUBTOTAL IR2 AN 175 IMP FLAG INTERMEDIATE REVENUES IR3 AN 176 IMP FLAG STATE REVENUES IR4A AN 177 IMP FLAG RED REV DIRECT GRANTS IR4B AN 178 IMP FLAG FEDERAL REVENUES THRU STATE IR4C AN 179 IMP FLAG FEDERAL REVENUES THRU INTERMEDIATE AGENCIES IR4D AN 180 IMP FLAG FEDERAL REVENUES OTHER SOURCES ISTR4 AN 181 IMP FLAG FEDERAL REVENUES SUBTOTAL IR5 AN 182 IMP FLAG OTHER SOURCES OF REVENUES ITR AN 183 IMP FLAG TOTAL REVENUES FROM ALL SOURCES IE11 AN 184 IMP FLAG INSTRUCTIONAL EXPENDITURE SALARIES IE12 AN 185 IMP FLAG INSTRUCTIONAL EMPLOYEE BENEFITS IE13 AN 186 IMP FLAG INSTRUCTIONAL EXPENDITURE PURCHASED SERVICES IE14 AN 187 IMP FLAG INSTRUCTIONAL EXPENDITURE TUITION TO PRIVATE AND OUT-OF-STATE SCHOOLS IE15 AN 188 IMP FLAG INSTRUCTIONAL EXPENDITURE TUITION TO OTHER LEAS IN-STATE IE16 AN 189 IMP FLAG INSTRUCTIONAL EXPENDITURE SUPPLIES IE17 AN 190 IMP FLAG INSTRUCTIONAL EXPENDITURE PROPERTY IE18 AN 191 IMP FLAG INSTRUCTIONAL EXPENDITURE OTHER ISTE1 AN 192 IMP FLAG INSTRUCTIONAL EXPENDITURE SUBTOTAL IE11A AN 193 IMP FLAG TEACHER SALARIES REGULAR PROGRAMS IE11B AN 194 IMP FLAG TEACHER SALARIES SPECIAL EDUCATION PROGRAMS IE11C AN 195 IMP FLAG TEACHER SALARIES VOCATIONAL EDUCATION PROGRAMS IE11D AN 196 IMP FLAG TEACHER SALARIES OTHER EDUCATION PROGRAMS IE2 AN 197 IMP FLAG INSTRUCTIONAL EXPENDITURE TEXTBOOKS IE212 AN 198 IMP FLAG SUPPORT EXPENDITURE SALARIES STUDENT SUPPORT SERVICES IE213 AN 199 IMP FLAG SUPPORT EXPENDITURE SALARIES INSTRUCTIONAL STAFF SUPPORT IE214 AN 200 IMP FLAG SUPPORT EXPENDITURE SALARIES GENERAL ADMINISTRATION IE215 AN 201 IMP FLAG SUPPORT EXPENDITURE SALARIES SCHOOL ADMINISTRATION IE216 AN 202 IMP FLAG SUPPORT EXPENDITURE SALARIES OPERATION & MAINTENANCE IE217 AN 203 IMP FLAG SUPPORT EXPENDITURE SALARIES PUPIL TRANSPORTATION IE218 AN 204 IMP FLAG SUPPORT EXPENDITURE SALARIES OTHER SERVICES ITE21 AN 205 IMP FLAG SUPPORT EXPENDITURE SALARIES SUBTOTAL IE222 AN 206 IMP FLAG SUPPORT EXPENDITURE EMPLOYEE BENEFITS STUDENT SUPPORT SERVICES IE223 AN 207 IMP FLAG SUPPORT EXPENDITURE EMPLOYEE BENEFITS INSTRUCTIONAL STAFF SUPPORT IE224 AN 208 IMP FLAG SUPPORT EXPENDITURE EMPLOYEE BENEFITS GENERAL ADMINISTRATION IE225 AN 209 IMP FLAG SUPPORT EXPENDITURE EMPLOYEE BENEFITS SCHOOL ADMINISTRATION IE226 AN 210 IMP FLAG SUPPORT EXPENDITURE EMPLOYEE BENEFITS OPERATION & MAINTENANCE IE227 AN 211 IMP FLAG SUPPORT EXPENDITURE EMPLOYEE BENEFITS PUPIL TRANSPORTATION IE228 AN 212 IMP FLAG SUPPORT EXPENDITURE EMPLOYEE BENEFITS OTHER SERVICES ITE22 AN 213 IMP FLAG SUPPORT EXPENDITURE EMPLOYEE BENEFITS SUBTOTAL IE232 AN 214 IMP FLAG SUPPORT EXPENDITURE PURCHASED SERVICES STUDENT SUPPORT SERVICES IE233 AN 215 IMP FLAG SUPPORT EXPENDITURE PURCHASED SERVICES INSTRUCTIONAL STAFF SUPPORT IE234 AN 216 IMP FLAG SUPPORT EXPENDITURE PURCHASED SERVICES GENERAL ADMINISTRATION IE235 AN 217 IMP FLAG SUPPORT EXPENDITURE PURCHASED SERVICES SCHOOL ADMINISTRATION IE236 AN 218 IMP FLAG SUPPORT EXPENDITURE PURCHASED SERVICES OPERATION & MAINTENANCE Appendix A—Record Layout and Description of Data Elements A-6 Variable name Data type Data element order Description IE237 AN 219 IMP FLAG SUPPORT EXPENDITURE PURCHASED SERVICES PUPIL TRANSPORTATION IE238 AN 220 IMP FLAG SUPPORT EXPENDITURE PURCHASED SERVICES OTHER SERVICES ITE23 AN 221 IMP FLAG SUPPORT EXPENDITURE PURCHASED SERVICES SUBTOTAL IE242 AN 222 IMP FLAG SUPPORT EXPENDITURE SUPPLIES STUDENT SUPPORT SERVICES IE243 AN 223 IMP FLAG SUPPORT EXPENDITURE SUPPLIES INSTRUCTIONAL STAFF SUPPORT IE244 AN 224 IMP FLAG SUPPORT EXPENDITURE SUPPLIES GENERAL ADMINISTRATION IE245 AN 225 IMP FLAG SUPPORT EXPENDITURE SUPPLIES SCHOOL ADMINISTRATION IE246 AN 226 IMP FLAG SUPPORT EXPENDITURE SUPPLIES OPERATION & MAINTENANCE IE247 AN 227 IMP FLAG SUPPORT EXPENDITURE SUPPLIES PUPIL TRANSPORTATION IE248 AN 228 IMP FLAG SUPPORT EXPENDITURE SUPPLIES OTHER SERVICES ITE24 AN 229 IMP FLAG SUPPORT EXPENDITURE SUPPLIES SUBTOTAL IE252 AN 230 IMP FLAG SUPPORT EXPENDITURE PROPERTY STUDENT SUPPORT SERVICES IE253 AN 231 IMP FLAG SUPPORT EXPENDITURE PROPERTY INSTRUCTIONAL STAFF SUPPORT IE254 AN 232 IMP FLAG SUPPORT EXPENDITURE PROPERTY GENERAL ADMINISTRATION IE255 AN 233 IMP FLAG SUPPORT EXPENDITURE PROPERTY SCHOOL ADMINISTRATION IE256 AN 234 IMP FLAG SUPPORT EXPENDITURE PROPERTY OPERATION & MAINTENANCE IE257 AN 235 IMP FLAG SUPPORT EXPENDITURE PROPERTY PUPIL TRANSPORTATION IE258 AN 236 IMP FLAG SUPPORT EXPENDITURE PROPERTY OTHER SERVICES ITE25 AN 237 IMP FLAG SUPPORT EXPENDITURE PROPERTY SUBTOTAL IE262 AN 238 IMP FLAG SUPPORT EXPENDITURE OTHER INSTRUCTIONAL STUDENT SUPPORT SERVICES IE263 AN 239 IMP FLAG SUPPORT EXPENDITURE OTHER INSTRUCTIONAL STAFF SUPPORT IE264 AN 240 IMP FLAG SUPPORT EXPENDITURE OTHER GENERAL ADMINISTRATION IE265 AN 241 IMP FLAG SUPPORT EXPENDITURE OTHER SCHOOL ADMINISTRATION IE266 AN 242 IMP FLAG SUPPORT EXPENDITURE OTHER OPERATION & MAINTENANCE IE267 AN 243 IMP FLAG SUPPORT EXPENDITURE OTHER PUPIL TRANSPORTATION IE268 AN 244 IMP FLAG SUPPORT EXPENDITURE OTHER OTHER SERVICES ITE26 AN 245 IMP FLAG SUPPORT EXPENDITURE OTHER SUBTOTAL ISTE22 AN 246 IMP FLAG SUPPORT EXPENDITURE SUBTOTAL STUDENT SUPPORT SERVICES ISTE23 AN 247 IMP FLAG SUPPORT EXPENDITURE SUBTOTAL INSTRUCTIONAL STAFF SUPPORT ISTE24 AN 248 IMP FLAG SUPPORT EXPENDITURE SUBTOTAL GENERAL ADMINISTRATION ISTE25 AN 249 IMP FLAG SUPPORT EXPENDITURE SUBTOTAL SCHOOL ADMINISTRATION ISTE26 AN 250 IMP FLAG SUPPORT EXPENDITURE SUBTOTAL OPERATION & MAINTENANCE ISTE27 AN 251 IMP FLAG SUPPORT EXPENDITURE SUBTOTAL PUPIL TRANSPORTATION ISTE28 AN 252 IMP FLAG SUPPORT EXPENDITURE SUBTOTAL OTHER SERVICES ISTE2T AN 253 IMP FLAG SUPPORT EXPENDITURE TOTAL SUPPORT SERVICES IE3A11 AN 254 IMP FLAG NONINSTRUCTIONAL SERVICES FOOD SERVICES SALARIES IE3A12 AN 255 IMP FLAG NONINSTRUCTIONAL SERVICES FOOD SERVICES EMPLOYEE BENEFITS IE3A13 AN 256 IMP FLAG NONINSTRUCTIONAL SERVICES FOOD SERVICES PURCHASED SERVICES IE3A14 AN 257 IMP FLAG NONINSTRUCTIONAL SERVICES FOOD SERVICES SUPPLIES IE3A2 AN 258 IMP FLAG NONINSTRUCTIONAL SERVICES FOOD SERVICES PROPERTY IE3A16 AN 259 IMP FLAG NONINSTRUCTIONAL SERVICES FOOD SERVICES OTHER IE3A1 AN 260 IMP FLAG NONINSTRUCTIONAL SERVICES FOOD SERVICES SUBTOTAL IE3B11 AN 261 IMP FLAG NONINSTRUCTIONAL SERVICES ENTERPRISE SALARIES IE3B12 AN 262 IMP FLAG NONINSTRUCTIONAL SERVICES ENTERPRISE EMPLOYEE BENEFITS IE3B13 AN 263 IMP FLAG NONINSTRUCTIONAL SERVICES ENTERPRISE PURCHASED SERVICES IE3B14 AN 264 IMP FLAG NONINSTRUCTIONAL SERVICES ENTERPRISE SUPPLIES IE3B2 AN 265 IMP FLAG NONINSTRUCTIONAL SERVICES ENTERPRISE PROPERTY IE3B16 AN 266 IMP FLAG NONINSTRUCTIONAL SERVICES ENTERPRISE OTHER IE3B1 AN 267 IMP FLAG NONINSTRUCTIONAL SERVICES ENTERPRISE SUBTOTAL ISTE3 AN 268 IMP FLAG NONINSTRUCTIONAL SERVICES TOTAL IE4A1 AN 269 IMP FLAG DIRECT PROGRAM SUPPORT TEXTBOOKS IE4A2 AN 270 IMP FLAG DIRECT PROGRAM SUPPORT TEXTBOOKS (PROP) IE4B1 AN 271 IMP FLAG DIRECT PROGRAM SUPPORT TRANSPORTATION IE4B2 AN 272 IMP FLAG DIRECT PROGRAM SUPPORT TRANSPORTATION (PROP) IE4C1 AN 273 IMP FLAG DIRECT PROGRAM SUPPORT EMPLOYEE BENEFITS IE4C2 AN 274 IMP FLAG DIRECT PROGRAM SUPPORT EMPLOYEE BENEFITS (PROP) Appendix A—Record Layout and Description of Data Elements A-7 Variable name Data type Data element order Description IE4D AN 275 IMP FLAG DIRECT PROGRAM SUPPORT PRIVATE SCHOOL STUDENT IE4E1 AN 276 IMP FLAG DIRECT PROGRAM SUPPORT OTHER IE4E2 AN 277 IMP FLAG DIRECT PROGRAM SUPPORT OTHER (PROPERTY) ISTE4 AN 278 IMP FLAG DIRECT PROGRAM SUPPORT SUBTOTAL ITE5 AN 279 IMP FLAG CURRENT EXPENDITURES IE61 AN 280 IMP FLAG FACILITIES ACQUISITIONS NON PROPERTY IE62 AN 281 IMP FLAG FACILITIES ACQUISITIONS PROPERTY(LAND/BUILDINGS) IE63 AN 282 IMP FLAG FACILITIES ACQUISITIONS EQUIPMENT ISTE6 AN 283 IMP FLAG FACILITIES ACQUISITIONS TOTAL IE7A1 AN 284 IMP FLAG OTHER USE DEBT SERVICE INTEREST IE7A2 AN 285 IMP FLAG OTHER USE REDEMPTION ISTE7 AN 286 IMP FLAG OTHER USE DEBT SERVICE SUBTOTAL IE81 AN 287 IMP FLAG COMMUNITY SERVICE NONPROPERTY IE82 AN 288 IMP FLAG COMMUNITY SERVICE PROPERTY IE9A AN 289 IMP FLAG DIRECT COST PROGRAM NONPUBLIC SCHOOL IE9B AN 290 IMP FLAG DIRECT COST PROGRAM ADULT EDUCATION IE9C AN 291 IMP FLAG DIRECT COST PROGRAM COMMUNITY COLLEGE IE9D AN 292 IMP FLAG DIRECT COST PROGRAM OTHER IE91 AN 293 IMP FLAG DIRECT COST PROGRAM PROPERTY ISTE9 AN 294 IMP FLAG DIRECT COST PROGRAM SUBTOTAL ITE10 AN 295 IMP FLAG PROPERTY TOTAL ITE11 AN 296 IMP FLAG TOTAL EXPENDITURES FOR EDUCATION IX12C AN 297 IMP FLAG EXCLUSIVE FOR PL 100 297 TITLE I IX12D AN 298 IMP FLAG EXCLUSIVE FOR PL 100 297 TITLE I CARRYOVER IX12E AN 299 IMP FLAG EXCLUSIVE FOR PL 100 297 TITLE V, PART A IX12F AN 300 IMP FLAG EXCLUSIVE FOR PL 100 297 TITLE V, PART A CARRYOVER ITX12 AN 301 IMP FLAG TOTAL EXCLUSION FOR PL 100 297 INCE13 AN 302 IMP FLAG NET CURRENT EXPENDITURES IADA AN 303 IMP FLAG ADA (STATE AND NCES DEFINITION) IA14A AN 304 IMP FLAG ADA (STATE DEFINITION) IA14B AN 305 IMP FLAG ADA (NCES DEFINITION) IPPE15 AN 306 IMP FLAG PER PUPIL EXPENDITURES IMEMBR08 AN 307 IMP FLAG TOTAL STUDENT MEMBERSHIP IARRASTE1 AN 308 IMP FLAG INSTRUCTIONAL EXPENDITURES FROM ARRA FUNDS IARRATE5 AN 309 IMP FLAG TOTAL CURRENT EXPENDITURES FROM ARRA FUNDS IARRAE81Z AN 310 IMP FLAG COMMUNITY SERVICE NONPROPERTY AND DIRECT COST PROGRAMS FROM ARRA FUNDS IARRATE10 AN 311 IMP FLAG PROPERTY EXPENDITURES FROM ARRA FUNDS IARRASTE6 AN 312 IMP FLAG SCHOOL CONSTRUCTION EXPENDITURES FROM ARRA FUNDS IARRATLEIZ AN 313 IMP FLAG EXPENDITURES FROM TITLE I RECEIVED UNDER ARRA IARRASTE4 AN 314 IMP FLAG DIRECT PROGRAM SUPPORT EXPENDITURES FROM ARRA FUNDS B-1 Appendix B—Glossary Appendix B—Glossary B-2 This glossary applies to the National Public Education Financial Survey (NPEFS). For additional detail, it is suggested that the data user consult the NCES accounting handbook, Financial Accounting for Local and State School Systems: 2009 Edition (Allison, Honegger, and Johnson 2009). When applicable, line numbers corresponding to the handbook are listed in parentheses, and corresponding NPEFS variable names are listed in brackets. average daily attendance: Average daily attendance (ADA) is defined by state law or regulations. In their absence, ADA should be calculated by summing the counts of resident students attending public school each day of the school year and then dividing by the total number of days that school is in session during the school year. Students who reside in one state and attend public school in another state should be counted in the state where they reside. [ADA, A14A, and A14B.] CCD: Common Core of Data. A group of public elementary/secondary education surveys of NCES. CCD data are collected from the administrative records systems of each state’s department of education. community services: A functional category of expenditures (3300) for such services as swimming pools, day care centers, and programs for the elderly. [E81 and E82.] current expenditures: Funds spent operating local public schools and local education agencies, including such expenses as salaries for school personnel, student transportation, school books and materials, and energy costs, but excluding capital outlay, interest on school debt, payments to private schools, and payments to public charter schools. [TE5 is the total of STE1, STE2T, and STE3.] debt services: A subfunction (5100) within the expenditure function “other uses” (5000). It includes only long-term debt service with obligations exceeding 1 year. [E7A1 and E7A2.] direct cost programs: A category of expenditures for programs not part of public elementary and secondary education. These programs include community colleges, adult education, and nonpublic school support. [E9A, E9B, E9C, E9D, E91, and subtotal STE9. NOTE: STE9 does not include E91.] direct program support: Expenditures made by state education agencies (SEAs) for, or on behalf of, local education agencies (LEAs). The majority of these expenditures are for teacher’s retirement funds. The remainders are for textbooks, busing, and special programs, such as education for disabled students. Although states often report these expenditures in the appropriate function, they are sometimes lumped together under the heading “direct program support,” in which case NCES distributes them by function and object after consultation with state officials. Direct program support for public elementary and secondary education is reported in the data file as zero. [E4A1, E4A2, E4B1, E4B2, E4C1, E4C2, E4D, E4E1, E4E2, and subtotal STE4. NOTE: STE4 does not include E4A2, E4B2, E4C2, E4D, and E4E2.] Appendix B—Glossary B-3 employee benefits: Expenditures (200) made in addition to gross salary that are not paid directly to employees. Employee benefits include amounts paid by, or on behalf of, an LEA for retirement contributions, health insurance, social security contributions, unemployment compensation, worker’s compensation, tuition reimbursements, and other employee benefits. [E12, E222, E223, E224, E225, E226, E227, E228, E3A12, and E3B12. Variables E222, E223, E224, E225, E226, E227, and E228 sum to TE22.] enterprise operations: A subfunction (3200) of noninstructional services (3000). Enterprise operations are activities that are financed, at least in part, by user charges, similar to a private business. These operations are sometimes subsidized by LEAs. Food services expenditures are reported under food services, even if they are run as an enterprise. [E3B11, E3B12, E3B13, E3B14, E3B2, E3B16, and subtotal E3B1. NOTE: E3B1 does not include E3B2.] equipment: An object subcategory (730) within facilities acquisition and construction services (4000). It includes the initial purchase of property items such as books for a newly constructed school or addition. Replacement equipment is labeled property and is reported by function. [E63] expenditures: All amounts of money paid out by a school system, net of recoveries and other correcting transactions, other than for retirement of debt, purchase of securities, extension of loans, and agency transactions. Expenditures include only external transactions of a school system and exclude noncash transactions such as the provision of perquisites or other in-kind payments. expenditures from the American Recovery and Reinvestment Act (ARRA) funds: The Recovery and Reinvestment Act of 2009 (ARRA, PL 111-5) provided states with additional federal funds to support public education. These funds are allocated through existing programs such as Title I, Impact Aid, and Individuals with Disabilities Education Act (IDEA), and also directly through the State Fiscal Stabilization Fund. The following seven items for expenditures from ARRA funds are collected in NPEFS: instruction expenditures from ARRA funds: Total current expenditures for instruction from ARRA funds, including current expenditures for activities directly associated with the interaction between teachers and students, including teacher salaries and benefits, supplies (such as textbooks), and purchased instructional services. [ARRASTE1] total current expenditures for public elementary-secondary education from ARRA funds: Include expenditures for instruction, support services, and noninstruction, functions 1000 through 3200, that are made from ARRA funds. [ARRATE5] total current expenditures for community services, adult education, and other programs outside of public elementary-secondary education from ARRA funds: Expenditures from ARRA funds for the community services nonproperty item and direct cost programs subtotal, including Non-Public School Appendix B—Glossary B-4 Programs (500), Adult/Continuing Education Programs (600), and Community Services Programs (800). [ARRAE81Z] property expenditures from ARRA funds: Include all property expenditures from ARRA funds for Instruction (1000), Support Services (2000), Food Services (3100), and Enterprise Operations (3200). [ARRATE10] school construction expenditures from ARRA funds: Include all school construction expenditures from ARRA funds reported under Facilities Acquisition and Construction Services. [ARRASTE6] expenditures from the Title I funds received under ARRA: Expenditures from the Title I program received under ARRA. [ARRATLEIZ] direct program support from ARRA funds: Expenditures from ARRA funds that are made by state governments for and on behalf of school districts. [ARRASTE4] facilities acquisition and construction services: An expenditure function (4000) that includes the acquisition of land and buildings; building construction, remodeling, and additions; the initial installation or extension of service systems and other built-in equipment; and site improvement. [E61, E62, E63, and subtotal STE6.] federal revenues: Include direct grants-in-aid to schools or agencies, funds distributed through a state or intermediate agency, and revenues in lieu of taxes to compensate a school district for nontaxable federal institutions within a district’s boundary. [R4A, R4B, R4C, R4D, and subtotal STR4.] food services: A subfunction (3100) of noninstructional services (3000). Food services are activities that provide food to students and staff in a school or LEA. These services include preparing and serving regular and incidental meals or snacks in connection with school activities as well as delivery of food to schools. [E3A11, E3A12, E3A13, E3A14, E3A2, E3A16, and subtotal E3A1. NOTE: E3A1 does not include E3A2.] function: A category of expenditure defining the activity supported by the service or commodity bought. general administration: One of nine subfunctions (2300) within the expenditure function support services (2000). It includes expenditures for the board of education and administration of LEAs. [E214, E224, E234, E244, E254, E264, and subtotal STE24. NOTE: STE24 does not include E254.] instruction: Current expenditures for activities directly associated with the interaction between teachers and students, including teacher salaries and benefits, supplies (such as textbooks), and purchased instructional services. [E11, E12, E13, E14, E15, E16, E17, E18, and subtotal STE1. Variables E15 and E17 are not included in STE1.] Appendix B—Glossary B-5 instructional staff support services: One of nine subfunctions (2200) within the expenditure function support services (2000). It includes instructional staff training, educational media (library and audiovisual), and other instructional staff support services. [E213, E223, E233, E243, E253, E263, and subtotal STE23. NOTE: STE23 does not include E253.] intermediate sources of revenue: Education agencies with fundraising capabilities that operate between the state and local government levels. One example is New York’s Board of Cooperative Educational Services (BOCES). Intermediate revenues are included in local revenue totals. [R2] local education agency (LEA): The government agency at the local level whose primary responsibility is to operate public schools or to contract for public school services. local revenues: Include revenues from such sources as local property and nonproperty taxes, investments, and student activities such as textbook sales, transportation and tuition fees, and food service revenues. [R1A, R1B, R1C, R1D, R1E, R1F, R1G, R1H, R1I, R1J, R1K, R1L, R1M, R1N, and subtotal STR1. R1F and R1H are not included in STR1.] NPEFS: National Public Education Financial Survey, a component of the Common Core of Data (CCD). object: A category of expenditure defining the service or commodity bought. operations and maintenance: One of nine subfunctions (2600) within the expenditure function support services (2000). It includes expenditures for the supervision of operations and maintenance, the operation of buildings, the care and upkeep of grounds and equipment, vehicle operations (other than student transportation) and maintenance, and security. [E216, E226, E236, E246, E256, E266, and subtotal STE26. NOTE: STE26 does not include E256.] other support services: Combines three of nine subfunctions (2500, 2800, and 2900). It includes expenditures for business support services (activities concerned with the fiscal operation of the LEA), central support services (activities, other than general administration, which support each of the other instructional and support services programs, including planning, research, development, evaluation, information, and data processing services), and other support services expenditures not reported elsewhere. [E218, E228, E238, E248, E258, E268, and subtotal STE28. NOTE: STE28 does not include E258.] property: One of six expenditure objects (700). Property includes expenditures for initial, additional, and replacement furniture and fixtures such as desks, file cabinets, computers, copying machines, printing equipment, and other equipment. Property expenditures are not included in current expenditure subtotals. [E17, E252, E253, E254, E255, E256, E257, E258, E3A2, E3B2, E62, E63, E82, E91, and subtotal TE10. Property variables are excluded from all totals and subtotals in the file except for Appendix B—Glossary B-6 variables TE25, TE10, and TE11. Support services subtotal TE25 is the sum of E252, E253, E254, E255, E256, E257, and E258.] purchased services: One of six expenditure objects. It is for professional and technical services and the renting of equipment. [E13, E232, E233, E234, E235, E236, E237, E238, E3A13, and E3B13. TE23 is the sum of E232, E233, E234, E235, E236, E237, and E238.] revenues: Additions to assets that do not incur an obligation that must be met at some future date, do not represent exchanges of fixed assets, and are available for expenditure by the local education agencies in the state. Revenues include funds from local, intermediate, state, and federal sources. salaries: One of six expenditure objects (100). It includes the gross salaries of permanent and temporary staff on the payroll of LEAs, including those substituting for permanent employees. Salaries for full- and part-time staff are included along with overtime and salaries for staff on sabbatical leave. Also included are supplemental amounts for additional duties such as coaching or supervising extracurricular activities, bus supervision, and summer school teaching. [E11, E212, E213, E214, E215, E216, E217, E218, E3A11, and E3B11. Support services subtotal TE21 is the sum of E212, E213, E214, E215, E216, E217, and E218.] school administration: One of nine subfunctions (2400) within the expenditure function support services (2000). It includes expenditures for the office of the principal, full-time department chairpersons, and graduation expenses. [E215, E225, E235, E245, E255, E265, and subtotal STE25. STE25 does not include E255.] state revenues: Include both direct funds from state governments and funds in lieu of taxation. Revenues in lieu of taxes are paid to compensate a school district for nontaxable state institutions or facilities within the district’s boundary. [R3] student membership: Annual headcount of students enrolled in school on October 1 or the school day closest to that date. In any given year, some small schools will not have any students. student support services: One of nine subfunctions (2100) within the expenditure function support services (2000). It includes attendance and social work, guidance, health, psychological services, speech pathology, audiology, and other student support services. [E212, E222, E232, E242, E252, E262, and subtotal STE22. NOTE: STE22 does not include E252.] student transportation: One of nine subfunctions (2700) within the expenditure function support services (2000). It includes expenses for the supervision, vehicle operation, monitoring, and vehicle servicing and maintenance associated with student transportation services. [E217, E227, E237, E247, E257, E267, and subtotal STE27. NOTE: STE27 does not include E257.] Appendix B—Glossary B-7 supplies: One of six expenditure objects (line item 600). Supplies are items that are consumed, wear out, or deteriorate through use, or items that lose their identity through fabrication or incorporation into different or more complex units or substances. These include expenditures for general supplies; paper and other materials required for printing and copying; and books, periodicals, and reference materials. [E16, E242, E243, E244, E245, E246, E247, E248, E3A14, and E3B14. Support services subtotal TE24 is the sum of E242, E243, E244, E245, E246, E247, and E248.] support services: An expenditure function (2000) divided into nine subfunctions: student support services (2100), instructional staff support (2200), general administration (2300), school administration (2400), operations and maintenance (2600), student transportation (2700), and other support services (2500, 2800, 2900). [Support services subtotal STE2T is the sum of subtotals STE22, STE23, STE24, STE25, STE26, STE27, and STE28. STE2T is also the sum of subtotals TE21, TE22, TE23, TE24 and TE26.] teacher salaries - other programs: Salaries for teachers in programs other than regular education, special education or vocational education. Include salaries in alternative education programs. [E11D] teacher salaries - regular education: Salaries for teachers in regular education programs, grades: Prekindergarten, Kindergarten, Ungraded and Grades 1 through 12. Missing data are included in the amount reported for Instruction Salaries. Include salaries in alternative education programs. [E11A] teacher salaries - special education: Salaries for teachers in special education programs, relating to intellectual disability, orthopedic impairment, emotional disturbance, developmental delay, specific learning disabilities, multiple disabilities, hearing impairment, other health impairments, visual impairments including blindness, autism, deaf-blindness, traumatic brain injury, and speech or language impairments. Include salaries in alternative education programs. [E11B] teacher salaries - vocational education: Salaries for teachers in vocational and technical programs. Include salaries in alternative education programs. [E11C] textbook expenditures: Expenditures for textbooks used in instructing students. Missing data are included in the amount reported Instruction Supplies. [E2] C-1 Appendix C—State Abbreviations and American National Standards Institute (ANSI) State Codes Appendix C—State Abbreviations and American National Standards Institute (ANSI) State Codes C-2 Table C-1. State abbreviations and American National Standards Institute (ANSI) state codes, by state or jurisdiction: Fiscal year 2009 State or jurisdiction State abbreviation1 ANSI state code2 State or jurisdiction State abbreviation1 ANSI state code2 Alabama AL 01 New Jersey NJ 34 Alaska AK 02 New Mexico NM 35 Arizona AZ 04 New York NY 36 Arkansas AR 05 North Carolina NC 37 California CA 06 North Dakota ND 38 Colorado CO 08 Ohio OH 39 Connecticut CT 09 Oklahoma OK 40 Delaware DE 10 Oregon OR 41 District of Columbia DC 11 Pennsylvania PA 42 Florida FL 12 Rhode Island RI 44 Georgia GA 13 South Carolina SC 45 Hawaii HI 15 South Dakota SD 46 Idaho ID 16 Tennessee TN 47 Illinois IL 17 Texas TX 48 Indiana IN 18 Utah UT 49 Iowa IA 19 Vermont VT 50 Kansas KS 20 Virginia VA 51 Kentucky KY 21 Washington WA 53 Louisiana LA 22 West Virginia WV 54 Maine ME 23 Wisconsin WI 55 Wyoming WY 56 Maryland MD 24 Massachusetts MA 25 American Samoa AS 60 Michigan MI 26 Minnesota MN 27 Guam GU 66 Mississippi MS 28 Missouri MO 29 Commonwealth of the Northern Mariana Islands MP 69 Montana MT 30 Nebraska NE 31 Puerto Rico PR 72 Nevada NV 32 New Hampshire NH 33 U.S. Virgin Islands VI 78 1 U.S. Postal Service state abbreviation codes. 2 American National Standards Institute state codes (01–78). SOURCE: U.S. Census Bureau, Geography Division, Geographic Standards and Criteria Branch. (2010) “Codes for the Identification of the states, the District of Columbia, Puerto Rico, and the Insular Areas of the United States” (INCITS 38:2009). D-1 Appendix D—Imputations and Edits List Appendix D—Imputations and Edits List D-2 The following is a state-by-state list of the imputations and edits in the fiscal year 2009 1b NPEFS data file. Data elements are denoted by the variable names in the data file. For more information, see section II.B. Imputations and Edits in the user’s guide and Appendix A—Record Layout and Description of Data Elements in the documentation. ALASKA R1D contains R1C using TR R1C combined with R1D ARIZONA E4B1 distribute by dest. E217, E227, E237, E247, E267 E4E1 distribute by dest. E11, E12, E13, E16, E18, E212, E213, E214, E215, E216, E217, E218, E222, E223, E224, E225, E226, E227, E228, E232, E233, E234, E235, E236, E237, E238, E242, E243, E244, E245, E246, E247, E248, E262, E263, E264, E265, E266, E267, E268 E81 impute based on (TE11-E81) E82 impute based on (TE11-E82) R1L contains R1N using TR R1N combined with R1L TE25 totals E252, E253, E254, E255, E256, E257, E258 using TE11 ARKANSAS E4C1 distribute by salary E12, E222, E223, E224, E225, E226, E227, E228, E3A12 using E11, E212, E213, E214, E215, E216, E217, E218, E3A11 E4E1 distribute by dest. E11, E12, E13, E16, E18, E212, E213, E214, E215, E216, E217, E218, E222, E223, E224, E225, E226, E227, E228, E232, E233, E234, E235, E236, E237, E238, E242, E243, E244, E245, E246, E247, E248, E262, E263, E264, E265, E266, E267, E268 CALIFORNIA E4E1 distribute by dest. E11, E12, E13, E16, E18, E212, E213, E214, E215, E216, E217, E218, E222, E223, E224, E225, E226, E227, E228, E232, E233, E234, E235, E236, E237, E238, E242, E243, E244, E245, E246, E247, E248, E262, E263, E264, E265, E266, E267, E268 E4E2 distribute by dest. E17, E252, E253, E254, E255, E256, E257, E258, E3A2 CONNECTICUT E4C1 distribute by salary E12, E222, E223, E224, E225, E226, E227, E228, E3A12 using E11, E212, E213, E214, E215, E216, E217, E218, E3A11 E4E1 distribute by dest. E11, E12, E13, E16, E18, E212, E213, E214, E215, E216, E217, E218, E222, E223, E224, E225, E226, E227, E228, E232, E233, E234, E235, E236, E237, E238, E242, E243, E244, E245, E246, E247, E248, E262, E263, E264, E265, E266, E267, E268 E4E2 distribute by dest. E17, E252, E253, E254, E255, E256, E257, E258, E3A2 E62 contains E61, E63 using TE11 E61 combined with E62 Appendix D—Imputations and Edits List D-3 E63 combined with E62 E81 impute based on (TE11-E81) E82 impute based on (TE11-E82) R5 impute/import TR DISTRICT OF COLUMBIA E18 contains E12, E16 using TE11 E12 combined with E18 E16 combined with E18 E262 contains E222 using TE11 E222 combined with E262 E263 contains E223 using TE11 E223 combined with E263 E264 contains E224 using TE11 E224 combined with E264 E265 contains E225 using TE11 E225 combined with E265 E266 contains E226 using TE11 E226 combined with E266 E268 contains E228 using TE11 E228 combined with E268 E3A16 contains E3A12 using TE11 E3A12 combined with E3A16 E4A1 distribute by dest. E16 E4B1 distribute by dest. E237 E4C1 distribute by dest. E12 E61 contains E62, E63 using TE11 E62 combined with E61 E63 combined with E61 R1L contains R1N using TR R1N combined with R1L FLORIDA E4E1 distribute by dest. E11, E12, E13, E16, E18, E212, E213, E214, E215, E216, E217, E218, E222, E223, E224, E225, E226, E227, E228, E232, E233, E234, E235, E236, E237, E238, E242, E243, E244, E245, E246, E247, E248, E262, E263, E264, E265, E266, E267, E268 GEORGIA E4C1 distribute by dest. E222 E4E1 distribute by dest. E11, E12, E13, E16, E18, E212, E213, E214, E215, E216, E217, E218, E222, E223, E224, E225, E226, E227, E228, E232, E233, E234, E235, E236, E237, E238, E242, E243, E244, E245, E246, E247, E248, E262, E263, E264, E265, E266, E267, E268 Appendix D—Imputations and Edits List D-4 IDAHO E4C1 distribute by salary E12, E222, E223, E224, E225, E226, E227, E228, E3A12 using E11, E212, E213, E214, E215, E216, E217, E218, E3A11 E4E1 distribute by dest. E11, E12, E13, E16, E18 ILLINOIS E4A1 distribute by dest. E16 E4B1 distribute by dest. E217, E227, E237, E247, E267 E4C1 distribute by salary E12, E222, E223, E224, E225, E226, E227, E228 using E11, E212, E213, E214, E215, E216, E217, E218 E4E1 distribute by dest. E11, E12, E13, E16, E18, E212, E213, E214, E215, E216, E217, E218, E222, E223, E224, E225, E226, E227, E228, E232, E233, E234, E235, E236, E237, E238, E242, E243, E244, E245, E246, E247, E248, E262, E263, E264, E265, E266, E267, E268 E62 contains E61 using TE11 E61 combined with E62 INDIANA E4C1 distribute by salary E12, E222, E223, E224, E225, E226, E227, E228 using E11, E212, E213, E214, E215, E216, E217, E218 LOUISIANA E4E1 distribute by dest. E11, E12, E13, E16, E18, E212, E213, E214, E215, E216, E217, E218, E222, E223, E224, E225, E226, E227, E228, E232, E233, E234, E235, E236, E237, E238, E242, E243, E244, E245, E246, E247, E248, E262, E263, E264, E265, E266, E267, E268 R1E contains R1N using TR R1N combined with R1E MAINE E4C1 distribute by salary E12, E222, E223, E224, E225 using E11, E212, E213, E214, E215 MARYLAND E4C1 distribute by salary E12, E222, E223, E225, E228 using E11,E212,E213,E215,E218 MASSACHUSETTS E4C1 distribute by salary E12, E222, E223 using E11, E212, E213 Appendix D—Imputations and Edits List D-5 MINNESOTA E4E1 distribute by dest. E11, E12, E13, E16, E18, E212, E213, E214, E215, E216, E217, E218, E222, E223, E224, E225, E226, E227, E228, E232, E233, E234, E235, E236, E237, E238, E242, E243, E244, E245, E246, E247, E248, E262, E263, E264, E265, E266, E267, E268 E62 contains E61 using TE11 E61 combined with E62 MISSISSIPPI E4E1 distribute by dest. E11, E12, E13, E16, E18, E212, E213, E214, E215, E216, E217, E218, E222, E223, E224, E225, E226, E227, E228, E232, E233, E234, E235, E236, E237, E238, E242, E243, E244, E245, E246, E247, E248, E262, E263, E264, E265, E266, E267, E268 E4E2 distribute by dest. E17, E252, E253, E254, E255, E256, E257, E258, E3A2 E62 contains E63 using TE11 E63 combined with E62 MISSOURI E13 contains E18 using TE11 E18 combined with E13 E61 contains E63 using TE11 E63 combined with E61 NEBRASKA E62 contains E61 using TE11 E61 combined with E62 E81 contains E82 using TE11 E82 combined with E81 R4B contains R4C using TR R4C combined with R4B NEW HAMPSHIRE E62 contains E63 using TE11 E63 combined with E62 NEW JERSEY E81 contains E82 using TE11 E82 combined with E81 R4A contains R4D using TR R4D combined with R4A Appendix D—Imputations and Edits List D-6 NEW YORK E4E1 distribute by dest. E11, E12, E13, E16, E18, E212, E213, E214, E215, E216, E217, E218, E222, E223, E224, E225, E226, E227, E228, E232, E233, E234, E235, E236, E237, E238, E242, E243, E244, E245, E246, E247, E248, E262, E263, E264, E265, E266, E267, E268 RHODE ISLAND E4C1 distribute by salary E12, E222, E223, E224, E225, E226, E227, E228, E3A12 using E11, E212, E213, E214, E215, E216, E217, E218, E3A11 E4E1 distribute by dest. E11, E12, E13, E16, E18, E212, E213, E214, E215, E216, E217, E218, E222, E223, E224, E225, E226, E227, E228, E232, E233, E234, E235, E236, E237, E238, E242, E243, E244, E245, E246, E247, E248, E262, E263, E264, E265, E266, E267, E268 R5 impute/import TR SOUTH DAKOTA E62 contains E61 using TE11 E61 combined with E62 TENNESSEE E15 contains E14 using TE11 E14 combined with E15 TEXAS E4A1 distribute by dest. E16 E4B1 distribute by dest. E217, E227, E237, E247, E267 E4C1 distribute by salary E12, E222, E223, E224, E225, E226, E227, E228, E3A12 using E11, E212, E213, E214, E215, E216, E217, E218, E3A11 E4E1 distribute by dest. E11, E12, E13, E16, E18, E212, E213, E214, E215, E216, E217, E218, E222, E223, E224, E225, E226, E227, E228, E232, E233, E234, E235, E236, E237, E238, E242, E243, E244, E245, E246, E247, E248, E262, E263, E264, E265, E266, E267, E268 VIRGINIA E62 contains E63 using TE11 E63 combined with E62 R1D contains R1C using TR R1C combined with R1D WASHINGTON E15 contains E14 using TE11 E14 combined with E15 Appendix D—Imputations and Edits List D-7 WEST VIRGINIA E4C1 distribute by salary E12, E222, E223, E224, E225, E226, E227, E228, E3A12 using E11, E212, E213, E214, E215, E216, E217, E218, E3A11 E4E1 distribute by dest. E11, E12, E13, E16, E18, E212, E213, E214, E215, E216, E217, E218, E222, E223, E224, E225, E226, E227, E228, E232, E233, E234, E235, E236, E237, E238, E242, E243, E244, E245, E246, E247, E248, E262, E263, E264, E265, E266, E267, E268 E4E2 distribute by dest. E17, E252, E253, E254, E255, E256, E257, E258, E3A2 AMERICAN SAMOA E264 contains E234 using TE11 E234 combined with E264 E268 contains E238, E248 using TE11 E238 combined with E268 E248 combined with E268 COMMONWEALTH OF THE NORTHERN MARIANA ISLANDS E4E1 distribute by dest. E11, E12, E13, E16, E18, E212, E213, E214, E215, E216, E217, E218, E222, E223, E224, E225, E226, E227, E228, E232, E233, E234, E235, E236, E237, E238, E242, E243, E244, E245, E246, E247, E248, E262, E263, E264, E265, E266, E267, E268 GUAM E268 contains E238, E248 using TE11 E238 combined with E268 E248 combined with E268 E4A1 distribute by dest. E16 E7A1 impute based on (TE11-E7A1) PUERTO RICO E11 contains E212, E213, E214, E215, E216 using TE11 E212 combined with E11 E213 combined with E11 E214 combined with E11 E215 combined with E11 E216 combined with E11 E12 contains E222, E223, E224, E225, E226 using TE11 E222 combined with E12 E223 combined with E12 E224 combined with E12 E225 combined with E12 E226 combined with E12 E232 contains E233, E234, E235, E238, E242, E245, E248 using TE11 E233 combined with E232 E234 combined with E232 E235 combined with E232 E238 combined with E232 Appendix D—Imputations and Edits List D-8 E242 combined with E232 E245 combined with E232 E248 combined with E232 E253 contains E252, E254, E255, E256, E258 using TE11 E252 combined with E253 E254 combined with E253 E255 combined with E253 E256 combined with E253 E258 combined with E253 E3A16 contains E3A13, E3A14 using TE11 E3A13 combined with E3A16 E3A14 combined with E3A16 E61 impute based on (TE11-E61) U.S. VIRGIN ISLANDS E233 contains E253 using TE11 E253 combined with E233 E235 contains E255 using TE11 E255 combined with E235 E236 contains E256 using TE11 E256 combined with E236 E238 contains E258 using TE11 E258 combined with E238 E242 contains E252 using TE11 E252 combined with E242 E4B1 distribute by dest. E217, E227, E237, E247, E267 E61 contains E62, E63 using TE11 E62 combined with E61 E63 combined with E61 R1L contains R1D, R1I, R1J using TR R1D combined with R1L R1I combined with R1L R1J combined with R1L E-1 Appendix E—Fiscal Data Plan Questions Appendix E—Fiscal Data Plan Questions E-2 National Public Education Financial Survey FY 2009 Fiscal Data Plan 12/4/2009 Direct Program Support / State Payments on Behalf 1. In your state, do local education agencies receive Direct Program Support/State Payments on Behalf monies from the state?  Yes (Please go to question 2.)  No (Please go to question 5.) 2. Are these amounts reported in NPEFS?  Yes (Please go to question 2a.)  No (Please go to question 3.) 2a. If yes, where are these amounts reported in NPEFS? (Check all that apply.)  Revenues  Expenditures 3. How are these amounts reported in F-33?  Provided as district-by-district data  Provided as state totals data  Provided only on data plan  Amounts are not reported in F-33 4. Please provide the TOTAL Direct Program Support/State Payments on Behalf amounts in your state (include all amounts, even those reported under their appropriate functions): 4a. Textbooks for Public School Students 1. Non-Property $ ___________ 2. Property Only $ ___________ 4b. Transportation for Public School Students 1. Non-Property $ ___________ 2. Property Only $ ___________ Appendix E—Fiscal Data Plan Questions E-3 4c. Direct Program Support for Private School Students 1. Non-Property $ ___________ 4d. Other Direct Program Support for Public School Students 1. Non-Property $ ___________ If applicable, please specify program name(s) ______________ 2. Property $ ___________ If applicable, please specify program name(s) ______________ 4e. Employee Benefits for Public School Employees 1. Non-Property $ ___________ 2. Property $ ___________ 4f. If you are reporting Direct Program Support expenditures for Employee Benefits, please indicate the general categories of benefits these expenditures support: (Check all that apply.)  Retirement  Health Insurance  Other (please specify) _______________________________________ Use of NCES Handbook 5. What version of the NCES handbook Financial Accounting for Local and State School Systems do you use while reporting data?  2009 Edition  2003 Edition  Other (please specify) _______________________________________ NPEFS Average Daily Attendance 6. When calculating Average Daily Attendance on the NPEFS survey, do you include summer school attendance?  Yes (Please go to question 6a.)  No 6a. If yes, what weight or adjustment do you use with these data when adding them into the state total ADA? ________________________________________________________________ Appendix E—Fiscal Data Plan Questions E-4 NPEFS Student Membership 7. NCES often uses student membership from the CCD nonfiscal survey to calculate per pupil expenditures. When we use student membership data with the (ED Facts) NPEFS finance data, should we adjust the membership data to agree with finance data?  Yes (Please go to question 7a.)  No 7a. If yes, what adjustment should we make? (Check all that apply.)  Exclude PK students  Exclude charter school students by summing up membership on the F-33  Other adjustment (please explain) _______________________________ F-1 Appendix F—Fiscal Data Plan Responses Appendix F—Data Plan Responses F-2 Exhibit F-1. Data plan responses to questions 1 through 3, by state or jurisdiction: Fiscal year 2009 State or jurisdiction Do local education agencies in your state receive Direct Program Support/State Payments on Behalf monies from the state? Q. 1 Are these amounts reported in NPEFS? Q. 2 If yes, where are these amounts reported in NPEFS? Q. 2.a How are these amounts reported in F-33? Q. 3 Revenues Expenditures Alabama No † † † † Alaska Yes Yes Yes Yes District-by-district Arizona No † † † † Arkansas Yes Yes Yes Yes Amounts not reported to F-33 California Yes Yes Yes Yes District-by-district Colorado No † † † † Connecticut Yes Yes Yes Yes Amounts not reported to F-33 Delaware No † † † † District of Columbia — — — — — Florida Yes Yes — Yes Amounts not reported to F-33 Georgia Yes Yes Yes Yes District-by-district Hawaii No † † † † Idaho Yes Yes Yes Yes District-by-district Illinois Yes Yes Yes Yes District-by-district Indiana Yes Yes — Yes State totals Iowa No † † † † Kansas No † † † † Kentucky Yes Yes Yes Yes District-by-district Louisiana Yes Yes Yes Yes Amounts not reported to F-33 Maine Yes Yes Yes Yes Amounts not reported to F-33 Maryland Yes Yes Yes Yes District-by-district Massachusetts Yes Yes — Yes Amounts not reported to F-33 Michigan No † † † † Minnesota No † † † † Mississippi Yes Yes Yes Yes District-by-district Missouri No † † † † Montana No † † † † Nebraska No † † † † Nevada No † † † † New Hampshire Yes Yes Yes Yes State totals New Jersey No † † † † New Mexico No No † † Amounts not reported to F-33 New York Yes Yes Yes — District-by-district North Carolina No † † † † North Dakota No † † † † Ohio No † † † † Oklahoma Yes Yes Yes Yes District-by-district Oregon No † † † † Pennsylvania Yes Yes Yes Yes Amounts not reported to F-33 Rhode Island Yes Yes Yes Yes District-by-district See notes at end of exhibit. Appendix F—Data Plan Responses F-3 Exhibit F-1. Data plan responses to questions 1 through 3, by state or jurisdiction: Fiscal year 2009—continued State or jurisdiction Do local education agencies in your state receive Direct Program Support/State Payments on Behalf monies from the state? Q. 1 Are these amounts reported in NPEFS? Q. 2 If yes, where are these amounts reported in NPEFS? Q. 2.a How are these amounts reported in F-33? Q. 3 Revenues Expenditures South Carolina Yes Yes Yes Yes State totals South Dakota Yes Yes Yes Yes District-by-district Tennessee No † † † † Texas Yes Yes Yes Yes District-by-district Utah No No † † District-by-district Vermont — Yes Yes Yes District-by-district Virginia No † † † † Washington No † † † † West Virginia Yes Yes Yes Yes State totals Wisconsin Yes Yes — Yes Amounts not reported to F-33 Wyoming No † † † † Other jurisdictions American Samoa No † † † † Guam — — — — — Commonwealth of the Northern Mariana Islands — — — — — Puerto Rico No † † † † U.S. Virgin Islands Yes Yes Yes Yes Amounts not reported to F-33 — Not available. † Not applicable. SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), “National Public Education Financial Survey,” fiscal year 2009, Version 1b. Appendix F—Data Plan Responses F-4 Exhibit F-2. Data plan responses to questions 4.a.1 through 4.c.1, by state or jurisdiction: Fiscal year 2009 State or jurisdiction Please provide the Total Direct Program Support/State Payments on Behalf amounts in your state (include all amounts, even those reported under their appropriate functions) Textbooks for Public School Students (Non- Property) Q.4.a.1 Textbooks for Public School Students (Property only) Q.4.a.2 Transportation for Public School Students (Non- Property) Q.4.b.1 Transportation for Public School Students (Property only) Q.4.b.2 Direct Program Support for Private School Students (Non-Property) Q.4.c.1 Alabama † † † † † Alaska — — — — — Arizona † † † † † Arkansas $0 $0 $0 $0 $0 California 0 0 0 0 0 Colorado † † † † † Connecticut — — — — 24,797,556 Delaware † † † † † District of Columbia — — — — — Florida 0 0 0 0 0 Georgia 142,958,866 — 141,557,362 25,540,889 — Hawaii † † † † † Idaho — — — — — Illinois 42,826,500 — 11,954,700 — 0 Indiana 0 0 0 0 0 Iowa † † † † † Kansas † † † † † Kentucky 100,000 — — — — Louisiana 0 0 0 0 32,332,591 Maine — — — — — Maryland — — — — — Massachusetts 0 0 0 0 0 Michigan † † † † † Minnesota † † † † † Mississippi — — — — — Missouri † † † † † Montana † † † † † Nebraska † † † † † Nevada † † † † † New Hampshire — — — — — New Jersey † † † † † New Mexico † † † † † New York 306,455,292 — 2,692,717,677 — 960,776,942 North Carolina † † † † † North Dakota † † † † † Ohio † † † † † Oklahoma — — — — — Oregon † † † † † Pennsylvania — — — — 112,978,027 Rhode Island — — — — — See notes at end of exhibit. Appendix F—Data Plan Responses F-5 Exhibit F-2. Data plan responses to questions 4.a.1 through 4.c.1, by state or jurisdiction: Fiscal year 2009—continued State or jurisdiction Please provide the Total Direct Program Support/State Payments on Behalf amounts in your state (include all amounts, even those reported under their appropriate functions) Textbooks for Public School Students (Non- Property) Q.4.a.1 Textbooks for Public School Students (Property only) Q.4.a.2 Transportation for Public School Students (Non- Property) Q.4.b.1 Transportation for Public School Students (Property only) Q.4.b.2 Direct Program Support for Private School Students (Non-Property) Q.4.c.1 South Carolina 23,460,507 0 39,660,219 745,525 0 South Dakota 0 0 0 0 0 Tennessee † † † † † Texas 237,877,478 — 19,313,662 — 0 Utah † † † 0 Vermont — — — — — Virginia † † † † † Washington † † † † † West Virginia — — — — — Wisconsin — — — — 127,061,939 Wyoming † † † † † Other jurisdictions American Samoa † † † † † Guam — — — — — Commonwealth of the Northern Mariana Islands — — — — — Puerto Rico † † † † † U.S. Virgin Islands — — 6,792,710 — 1,170,897 — Not available. † Not applicable. SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), “National Public Education Financial Survey,” fiscal year 2009, Version 1b. Appendix F—Data Plan Responses F-6 Exhibit F-3. Data plan responses to questions 4.d.1 through 4.d.2, by state or jurisdiction: Fiscal year 2009 State or jurisdiction Please provide the Total Direct Program Support/State Payments on Behalf amounts in your state (include all amounts, even those reported under their appropriate functions) Other Direct Program Support for Public School Students (Non-Property) Q.4.d.1 Program Name Q.4.d.1 Other Direct Program Support for Public School Students (Property) Q.4.d.2 Program Name Q.4.d.2 Alabama † † † † Alaska — — — — Arizona † † † † Arkansas $62,427,569 — — — California 908,136,798 Some charter schools $23,128,168 Some charter schools Colorado † † † † Connecticut 402,531,051 Child nutrition programs run by state agencies, state Technical High School programs, state Department of Correction programs, Regional Education Service Center 12,574,627 State Technical High School programs, Regional Education Service Center programs Delaware † † † † District of Columbia — — — — Florida 348,969,263 Florida School for Deaf & Blind, Florida Virtual Academy, Florida Connections Academy, McKay Scholarships, and Corporate Scholarships 0 — Georgia 24,977,532 State schools — — Hawaii † † † † Idaho — — — — Illinois 59,259,600 Regional Office of Education Salaries, Regional Office of Education School Service, Agriculture, Illinois Economics, Illinois Government Internship, Department of Corrections & Juvenile Justice, Title II Math & Science Partnership 0 — Indiana 0 — 0 — Iowa † † † † Kansas † † † † Kentucky — — — — Louisiana 82,109,129 — 0 — Maine — — — — See notes at end of exhibit Appendix F—Data Plan Responses F-7 Exhibit F-3. Data plan responses to questions 4.d.1 through 4.d.2, by state or jurisdiction: Fiscal year 2009—continued State or jurisdiction Please provide the Total Direct Program Support/State Payments on Behalf amounts in your state (include all amounts, even those reported under their appropriate functions) Other Direct Program Support for Public School Students (Non-Property) Q.4.d.1 Program Name Q.4.d.1 Other Direct Program Support for Public School Students (Property) Q.4.d.2 Program Name Q.4.d.2 Maryland — — — — Massachusetts 0 — 0 — Michigan † † † † Minnesota † † † † Mississippi — — — — Missouri † † † † Montana † † † † Nebraska † † † † Nevada † † † † New Hampshire — — — — New Jersey † † † † New Mexico † † † † New York 459,006,246 — — Charter schools North Carolina † † † † North Dakota † † † † Ohio † † † † Oklahoma 155,906,200 Student Assessment, Vocational Programs, Commodities — — Oregon † † † † Pennsylvania — — — — Rhode Island — — — — South Carolina 1,530,219 Community education 8,980 Community education South Dakota 8,652,458 Connecting schools 33,677 Connecting schools Tennessee † † † † Texas 0 — 0 — Utah † † † † Vermont — — — — Virginia † † † † Washington † † † † West Virginia 86,379,419 Corrections, School for the Deaf & Blind, Regional Educational Service Agency, Multi-County Vocational Center 16,416,611 21st Century Tech- Tools for Schools Wisconsin 41,121,975 State charter schools — — Wyoming † † † † See notes at end of exhibit Appendix F—Data Plan Responses F-8 Exhibit F-3. Data plan responses to questions 4.d.1 through 4.d.2, by state or jurisdiction: Fiscal year 2009—continued State or jurisdiction Please provide the Total Direct Program Support/State Payments on Behalf amounts in your state (include all amounts, even those reported under their appropriate functions) Other Direct Program Support for Public School Students (Non-Property) Q.4.d.1 Program Name Q.4.d.1 Other Direct Program Support for Public School Students (Property) Q.4.d.2 Program Name Q.4.d.2 Other jurisdictions American Samoa † † † † Guam — — — — Commonwealth of the Northern Mariana Islands — — — — Puerto Rico † † † † U.S. Virgin Islands 506,500 — — — — Not available. † Not applicable. SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), “National Public Education Financial Survey,” fiscal year 2009, Version 1b. Appendix F—Data Plan Responses F-9 Exhibit F-4. Data plan responses to questions 4.e through 4.f, by state or jurisdiction: Fiscal year 2009 State or jurisdiction Please provide the Total Direct Program Support/State Payments on Behalf amounts in your state (include all amounts, even those reported under their appropriate functions) Employee Benefits for Public School Employees Q.4.e If you are reporting Direct Program Support expenditures for Employee Benefits, please indicate the general categories of benefits these expenditures support Q.4.f Non-Property Q.4.e.1 Property Q.4.e.2 Retirement Health Insurance Other Alabama † † † † † Alaska $226,626,104 — Yes — — Arizona † † † † † Arkansas 43,792,048 — Yes Yes Yes. Workers Compensation. California 1,043,905,843 — Yes — — Colorado † † † † † Connecticut 647,215,866 — Yes Yes — Delaware † † † † † District of Columbia — — — — — Florida 0 $0 — — — Georgia 131,242,690 — Yes Yes — Hawaii † † † † † Idaho 1,227,719 — — — Yes. Unemployment insurance premiums to the Idaho Department of Labor on behalf of the school districts and charter schools. Illinois 0 0 — — — Indiana 715,804,738 0 Yes Yes — Iowa † † † † † Kansas † † † † † Kentucky — — Yes Yes Yes. Life insurance, voc. Education. Louisiana 0 0 — — — Maine 201,407,766 — Yes Yes — Maryland 621,769,420 — Yes — — Massachusetts 1,534,568,719 — Yes — — Michigan † † † † † Minnesota † † † † † Mississippi — — — — — Missouri † † † † † Montana † † † † † Nebraska † † † † † Nevada † † † † † New Hampshire 23,108,000 — Yes — — See notes at end of exhibit. Appendix F—Data Plan Responses F-10 Exhibit F-4. Data plan responses to questions 4.e through 4.f, by state or jurisdiction: Fiscal year 2009—continued State or jurisdiction Please provide the Total Direct Program Support/State Payments on Behalf amounts in your state (include all amounts, even those reported under their appropriate functions) Employee Benefits for Public School Employees Q.4.e If you are reporting Direct Program Support expenditures for Employee Benefits, please indicate the general categories of benefits these expenditures support Q.4.f Non-Property Q.4.e.1 Property Q.4.e.2 Retirement Health Insurance Other New Jersey † † † † † New Mexico † † † † † New York 11,406,737,075 — — — — North Carolina † † † † † North Dakota † † † † † Ohio † † † † † Oklahoma 31,095,701 — Yes — — Oregon † † † † † Pennsylvania — — — — — Rhode Island 73,592,722 — Yes — — South Carolina 0 0 — — — South Dakota 0 0 — — — Tennessee † † † † † Texas 1,431,433,960 — — — — Utah † † † † † Vermont 35,849,097 — Yes — — Virginia † † † † † Washington † † † † † West Virginia 209,228,092 — Yes — — Wisconsin — — — — — Wyoming † † † † † Other jurisdictions American Samoa † † † † † Guam — — — — — Commonwealth of the Northern Mariana Islands — — — — — Puerto Rico † † † † † U.S. Virgin Islands 26,253,179 — Yes Yes Yes. Fica, unemployment, workmen's compensation. — Not available. † Not applicable. SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), “National Public Education Financial Survey,” fiscal year 2009, Version 1b. Appendix F—Data Plan Responses F-11 Exhibit F-5. Data plan responses to question 5, by state or jurisdiction: Fiscal year 2009 State or jurisdiction What version of the NCES handbook Financial Accounting for Local and State School Systems do you use while reporting data? Q.5 Alabama 2003 Edition Alaska 2009 Edition Arizona 2009 Edition Arkansas 2009 Edition California 2009 Edition Colorado 2009 Edition Connecticut Other Delaware 2003 Edition. Every time there is a change/update in policy, the state edit the data to address the change/update in policy. District of Columbia — Florida 2009 Edition Georgia 2009 Edition Hawaii 2009 Edition Idaho 2003 Edition Illinois 2009 Edition Indiana 2009 Edition Iowa 2009 Edition Kansas 2003 Edition Kentucky 2009 Edition Louisiana 2003 Edition Maine 2009 Edition Maryland 2003 Edition Massachusetts 2009 Edition Michigan 2009 Edition Minnesota 2009 Edition Mississippi 2009 Edition Missouri 2003 Edition Montana 2009 Edition Nebraska 2003 Edition Nevada 2003 Edition. Nevada will be incorporating the balance sheet updates July 1, 2010. New Hampshire 2003 Edition. The New Hampshire Financial Accounting Handbook for LEAs was last updated in 1999. The state coordinator is however, using the current crosswalk on functions for revenues and expenditures. A major obstacle with updating the handbook is our handbook is tied to the Department of Revenues-Rules. It would require the state to change the rules to update the handbook. New Jersey 2009 Edition New Mexico 2009 Edition New York 2009 Edition North Carolina 2009 Edition North Dakota 2003 Edition Ohio 2009 Edition Oklahoma 2009 Edition Oregon 2009 Edition Pennsylvania 2009 Edition Rhode Island 2009 Edition See notes at end of exhibit. Appendix F—Data Plan Responses F-12 Exhibit F-5. Data plan responses to question 5, by state or jurisdiction: Fiscal year 2009—continued State or jurisdiction What version of the NCES handbook Financial Accounting for Local and State School Systems do you use while reporting data? Q.5 South Carolina 2009 Edition South Dakota 2009 Edition Tennessee 2009 Edition Texas 2009 Edition Utah 2009 Edition Vermont 2009 Edition Virginia 2009 Edition Washington 2009 Edition West Virginia 2009 Edition Wisconsin 2009 Edition Wyoming 2009 Edition Other jurisdictions American Samoa 2003 Edition Guam — Commonwealth of the Northern Mariana Islands — Puerto Rico 2003 Edition U.S. Virgin Islands 2009 Edition — Not available. SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), “National Public Education Financial Survey,” fiscal year 2009, Version 1b. Appendix F—Data Plan Responses F-13 Exhibit F-6. Data plan responses to questions 6 through 6.a, by state or jurisdiction: Fiscal year 2009 State or jurisdiction When calculating Average Daily Attendance (ADA) on the NPEFS survey, do you include summer school attendance? Q.6 If yes, what weight or adjustment do you use with these data when adding them into the state total ADA? Q.6.a Alabama No † Alaska No † Arizona No † Arkansas No † California Yes Summer school attendance is collected in hours, the sum of which is divided by 700 to arrive at summer school ADA. Colorado No † Connecticut Yes On a program by program basis, count the number of PK- 12 pupils in the program, multiply that by the number of days provided during the summer and then multiply that by the number of instructional minutes per day. Then divide the product by the number 180 and then divide that by the number 300 to come up with a full-time-equivalent (FTE) summer school value. School districts may have multiple programs offered during the summer. If a particular program provides instructional minutes during the day above 300 minutes, the district can only report for that program 300 minutes in the calculation. The FTE summer school values are summed statewide and factored into the ADA calculation. Delaware No † District of Columbia — — Florida Yes Summer school attendance is adjusted by 40 percent. Georgia No † Hawaii No † Idaho No † Illinois No † Indiana Yes Total student days in attendance for regular year plus total days in attendance for summer school divided by 180 days equals ADA. Iowa Yes The total student days in attendance for summer school are included. Kansas Yes It is a weighting based on total hours of instruction provided during summer school, compared total number of hours required for the regular school year (1,116). Kentucky No † Louisiana No † Maine No † Maryland No † Massachusetts Yes Multiplied the number of students attending summer school by 20 percent since program is 72 days long (10.5 weeks). Michigan No † Minnesota No † Mississippi No † See notes at end of exhibit. Appendix F—Data Plan Responses F-14 Exhibit F-6. Data plan responses to questions 6 through 6.a, by state or jurisdiction: Fiscal year 2009—continued State or jurisdiction When calculating Average Daily Attendance (ADA) on the NPEFS survey, do you include summer school attendance? Q.6 If yes, what weight or adjustment do you use with these data when adding them into the state total ADA? Q.6.a Missouri Yes Summer school ADA is equated to the regular term ADA by dividing summer school attendance hours by the required regular term hours of 1,044. Example: Student attends 1,044 hours in the regular term and 100 hours in the summer term. The total ADA is 1,044/1,044 + 100/1,044 = 1.0957. Montana No † Nebraska Yes Aggregate days attendance of summer school students are divided by the Average Days In Session from the regular school year. Nevada No † New Hampshire No † New Jersey No † New Mexico No † New York Yes 0.12 North Carolina No † North Dakota Yes Attendance hours are converted to ADA based on credits offered. Ohio Yes Ohio includes their total enrolled and attendance days in membership. Oklahoma No † Oregon No † Pennsylvania No † Rhode Island No † South Carolina No † South Dakota No † Tennessee No † Texas No † Utah No † Vermont No † Virginia Yes Weighted by summer school days in session vs. regular school days in session. Washington No † West Virginia No † Wisconsin Yes No adjustment. Summer ADA is added at same rate as regular-year ADA. Wyoming No † Other jurisdictions American Samoa No † Guam — — Commonwealth of the Northern Mariana Islands — — Puerto Rico No † U.S. Virgin Islands No † — Not available. † Not applicable. SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), “National Public Education Financial Survey,” fiscal year 2009, Version 1b. Appendix F—Data Plan Responses F-15 Exhibit F-7. Data plan responses to questions 7 through 7.a, by state or jurisdiction: Fiscal year 2009 State or jurisdiction When we use student membership data with the (ED Facts) NPEFS finance data, should we adjust the membership data to agree with finance data? Q.7 If yes, what adjustment should we make? Q.7.a Exclude PK students Exclude charter school students Other adjustment Alabama Yes Yes — — Alaska Yes — — Yes. The state operated school is excluded from the membership data on the F-33. Arizona No † † † Arkansas No † † † California No † † † Colorado No † † † Connecticut No † † † Delaware No † † † District of Columbia — — — — Florida No † † † Georgia No † † † Hawaii Yes — — Yes. One of the confusing things about the educational fiscal surveys is that some use average daily attendance numbers to calculate per pupil expenditures and some use enrollment numbers. This creates a problem because readers are often confused as to why the per pupil expenditures are different between different reports. Idaho No † † † Illinois Yes Yes Yes — Indiana No † † † Iowa No † † † Kansas No † † † Kentucky Yes Yes — — Louisiana No † † † Maine Yes — — Yes. EdFacts student data includes students attending private schools for which no financial data is available. EdFacts also includes Corrections schools again, for which no finance data is available. Maryland Yes — — Yes. Exclude SEED School Enrollment (80 students). The revenue and expenditures for this school are not in the NPEFS finance data. Massachusetts No † † † Michigan No † † † Minnesota No † † † Mississippi No † † † See notes at end of exhibit. Appendix F—Data Plan Responses F-16 Exhibit F-7. Data plan responses to questions 7 through 7.a, by state or jurisdiction: Fiscal year 2009—continued State or jurisdiction When we use student membership data with the (ED Facts) NPEFS finance data, should we adjust the membership data to agree with finance data? Q.7 If yes, what adjustment should we make? Q.7.a Exclude PK students Exclude charter school students Other adjustment Missouri No † † † Montana No † † † Nebraska No † † † Nevada No † † † New Hampshire No † † † New Jersey — — — Yes. The membership number New Jersey uses is a snapshot in time so it does not account for kids transferring in and out of the New Jersey School system after the 10/15 count. The number New Jersey uses on NPEFS is actually the ADA, which is much lower than any enrollment count anyway since it adjusts down for absences. New Mexico No † † † New York No † † † North Carolina No † † † North Dakota No † † † Ohio Yes Yes — Yes. Ohio's CCD non fiscal data comprises a snapshot of headcount enrollment on October 1st, whereas the revenue and expenditure data comprise the entire year. There is no universal adjustment that will align these two measures as they comprise two different universes. Internally, Ohio uses yearend FTE to calculate per pupil expenditure. Oklahoma No † † † Oregon No † † † Pennsylvania No † † † Rhode Island No † † † South Carolina Yes — Yes — South Dakota No † † † Tennessee No † † † Texas No † † † Utah Yes Yes — — See notes at end of exhibit. Appendix F—Data Plan Responses F-17 Exhibit F-7. Data plan responses to questions 7 through 7.a, by state or jurisdiction: Fiscal year 2009—continued State or jurisdiction When we use student membership data with the (ED Facts) NPEFS finance data, should we adjust the membership data to agree with finance data? Q.7 If yes, what adjustment should we make? Q.7.a Exclude PK students Exclude charter school students Other adjustment Vermont No † † † Virginia No † † † Washington Yes Yes — — West Virginia No † † † Wisconsin No † † Wisconsin uses the NPEFS definition of ADA: The aggregate number of days of attendance at a given school during a given reporting period divided by the number of days in session during the period. The EdFacts number for Wisconsin is public school enrollment. As these two numbers represent two very different data pieces, no adjustments can make them comparable. The state believes the ADA is the data piece to use with our finance data. Wyoming Yes Yes — Yes. Average daily attendance or average daily membership is the most appropriate denominator for per pupil expenditures versus enrollment. This is due in part to situations were a student is primarily enrolled in one school, but concurrently attends another school. Other jurisdictions American Samoa Yes Yes — — Guam — — — — Commonwealth of the Northern Mariana Islands — — — — Puerto Rico No † † † U.S. Virgin Islands No † † † — Not available. † Not applicable. SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), “National Public Education Financial Survey,” fiscal year 2009, Version 1b. G-1 Appendix G—Value Distribution and Field Frequencies Appendix G—Value Distribution and Field Frequencies Table G-1. Number and percentage distribution of imputation flag values, by imputation flag: Fiscal year 2009 Variable Description Total R A I T R A I T IR1A FLAG LOCAL REV PROPERTY TAX 56 56 0 0 0 100.0 0.0 0.0 0.0 IR1B FLAG LOCAL REV NON PROPERTY TAX 56 56 0 0 0 100.0 0.0 0.0 0.0 IR1C FLAG LOCAL REV LOC GOVT PROP TAX 56 54 2 0 0 96.4 3.6 0.0 0.0 IR1D FLAG LOCAL REV LOC GOVT NON PROP TAX 56 53 3 0 0 94.6 5.4 0.0 0.0 IR1E FLAG LOCAL REV INDIVID TUITION 56 55 1 0 0 98.2 1.8 0.0 0.0 IR1F FLAG LOCAL REV TUITION FR LEA’S 56 56 0 0 0 100.0 0.0 0.0 0.0 IR1G FLAG LOCAL REV TRANSPORT FEES INDIV 56 56 0 0 0 100.0 0.0 0.0 0.0 IR1H FLAG LOCAL REV TRANSPORT FEES LEA’S 56 56 0 0 0 100.0 0.0 0.0 0.0 IR1I FLAG LOCAL REV EARNINGS ON INVESTMT 56 55 1 0 0 98.2 1.8 0.0 0.0 IR1J FLAG LOCAL REV FOOD SERVICE 56 55 1 0 0 98.2 1.8 0.0 0.0 IR1K FLAG LOCAL REV STUDENT ACTIVITIES 56 56 0 0 0 100.0 0.0 0.0 0.0 IR1L FLAG LOCAL REV OTHER REVS 56 53 3 0 0 94.6 5.4 0.0 0.0 IR1M FLAG LOCAL REV TEXTBOOK REVS 56 56 0 0 0 100.0 0.0 0.0 0.0 IR1N FLAG LOCAL REV SUMMER SCHOOL 56 53 3 0 0 94.6 5.4 0.0 0.0 ISTR1 FLAG LOCAL REV SUBTOTAL 56 56 0 0 0 100.0 0.0 0.0 0.0 IR2 FLAG INTERMED REVENUES 56 56 0 0 0 100.0 0.0 0.0 0.0 IR3 FLAG STATE REVENUES 56 56 0 0 0 100.0 0.0 0.0 0.0 IR4A FLAG FED REV DIRECT GRANTS 56 55 1 0 0 98.2 1.8 0.0 0.0 IR4B FLAG FED REV THRU STATE 56 55 1 0 0 98.2 1.8 0.0 0.0 IR4C FLAG FED REV THRU INTERMED AGENCIES 56 55 1 0 0 98.2 1.8 0.0 0.0 IR4D FLAG FED REV OTHER SOURCES 56 55 1 0 0 98.2 1.8 0.0 0.0 ISTR4 FLAG FED REV SUBTOTAL 56 56 0 0 0 100.0 0.0 0.0 0.0 IR5 FLAG REV FR OTHER SOURCES 56 54 0 2 0 96.4 0.0 3.6 0.0 ITR FLAG TOTAL REVENUE FROM ALL SOURCES 56 56 0 0 0 100.0 0.0 0.0 0.0 IE11 FLAG INSTR EXP SALARIES 56 39 17 0 0 69.6 30.4 0.0 0.0 IE12 FLAG INSTR EXP EMP BENEFITS 56 34 22 0 0 60.7 39.3 0.0 0.0 IE13 FLAG INSTR EXP PURCHASED SERVICES 56 39 17 0 0 69.6 30.4 0.0 0.0 IE14 FLAG INSTR EXP TUITION 56 54 2 0 0 96.4 3.6 0.0 0.0 IE15 FLAG INSTR EXP TUIT TO OTHER LEA’S 56 54 2 0 0 96.4 3.6 0.0 0.0 IE16 FLAG INSTR EXP SUPPLIES 56 39 17 0 0 69.6 30.4 0.0 0.0 IE17 FLAG INSTR EXP PROPERTY 56 52 4 0 0 92.9 7.1 0.0 0.0 IE18 FLAG INSTR EXP OTHER 56 38 18 0 0 67.9 32.1 0.0 0.0 ISTE1 FLAG INSTR EXP SUBTOTAL 56 31 0 0 25 55.4 0.0 0.0 44.6 IE11A FLAG INSTR EXP REGULAR PROGRAM SALARIES 56 56 0 0 0 100.0 0.0 0.0 0.0 IE11B FLAG INSTR EXP SPECIAL EDUCATION SALARIES 56 56 0 0 0 100.0 0.0 0.0 0.0 IE11C FLAG INSTR EXP VOCATIONAL SALARIES 56 56 0 0 0 100.0 0.0 0.0 0.0 IE11D FLAG INSTR EXP OTHER PROGRAMS SALARIES 56 56 0 0 0 100.0 0.0 0.0 0.0 IE2 FLAG INSTR EXP TEXTBOOKS 56 56 0 0 0 100.0 0.0 0.0 0.0 IE212 FLAG SUP EXP SALARY STUDENTS 56 40 16 0 0 71.4 28.6 0.0 0.0 IE213 FLAG SUP EXP SALARY INST STAFF 56 40 16 0 0 71.4 28.6 0.0 0.0 IE214 FLAG SUP EXP SALARY GEN ADMIN 56 40 16 0 0 71.4 28.6 0.0 0.0 IE215 FLAG SUP EXP SALARY SCH ADMIN 56 40 16 0 0 71.4 28.6 0.0 0.0 IE216 FLAG SUP EXP SALARY OPER & MAIN 56 40 16 0 0 71.4 28.6 0.0 0.0 IE217 FLAG SUP EXP SALARY STUDENT TRANSP 56 40 16 0 0 71.4 28.6 0.0 0.0 IE218 FLAG SUP EXP SALARY OTHER SERVICES 56 41 15 0 0 73.2 26.8 0.0 0.0 ITE21 FLAG SUP EXP SALARY SUBTOTAL 56 39 0 0 17 69.6 0.0 0.0 30.4 IE222 FLAG SUP EXP EMP BENE STUDENTS 56 34 22 0 0 60.7 39.3 0.0 0.0 IE223 FLAG SUP EXP EMP BENE INST STAFF 56 34 22 0 0 60.7 39.3 0.0 0.0 IE224 FLAG SUP EXP EMP BENE GEN ADMIN 56 36 20 0 0 64.3 35.7 0.0 0.0 IE225 FLAG SUP EXP EMP BENE SCH ADMIN 56 35 21 0 0 62.5 37.5 0.0 0.0 IE226 FLAG SUP EXP EMP BENE OPER & MAIN 56 37 19 0 0 66.1 33.9 0.0 0.0 IE227 FLAG SUP EXP EMP BENE PUPIL TRANSP 56 38 18 0 0 67.9 32.1 0.0 0.0 IE228 FLAG SUP EXP EMP BENE OTHER SERV 56 37 19 0 0 66.1 33.9 0.0 0.0 ITE22 FLAG SUP EXP EMP BENE SUBTOTAL 56 33 0 0 23 58.9 0.0 0.0 41.1 IE232 FLAG SUP EXP PURCH SV STUDENTS 56 40 16 0 0 71.4 28.6 0.0 0.0 IE233 FLAG SUP EXP PURCH SV INST STAFF 56 39 17 0 0 69.6 30.4 0.0 0.0 IE234 FLAG SUP EXP PURCH SV GEN ADMIN 56 39 17 0 0 69.6 30.4 0.0 0.0 See notes at end of table. Number Percent Flags Flags G-2 Appendix G—Value Distribution and Field Frequencies Table G-1. Number and percentage distribution of imputation flag values, by imputation flag: Fiscal year 2009—Continued Variable Description Total R A I T R A I T IE235 FLAG SUP EXP PURCH SV SCH ADMIN 56 39 17 0 0 69.6 30.4 0.0 0.0 IE236 FLAG SUP EXP PURCH SV OPER & MAIN 56 40 16 0 0 71.4 28.6 0.0 0.0 IE237 FLAG SUP EXP PURCH SV PUPIL TRANSP 56 40 16 0 0 71.4 28.6 0.0 0.0 IE238 FLAG SUP EXP PURCH SV OTHER SERV 56 37 19 0 0 66.1 33.9 0.0 0.0 ITE23 FLAG SUP EXP PURCH SV SUBTOTAL 56 36 0 0 20 64.3 0.0 0.0 35.7 IE242 FLAG SUP EXP SUPPLIES STUDENTS 56 39 17 0 0 69.6 30.4 0.0 0.0 IE243 FLAG SUP EXP SUPPLIES INST STAFF 56 41 15 0 0 73.2 26.8 0.0 0.0 IE244 FLAG SUP EXP SUPPLIES GEN ADMIN 56 41 15 0 0 73.2 26.8 0.0 0.0 IE245 FLAG SUP EXP SUPPLIES SCH ADMIN 56 40 16 0 0 71.4 28.6 0.0 0.0 IE246 FLAG SUP EXP SUPPLIES OPER & MAIN 56 41 15 0 0 73.2 26.8 0.0 0.0 IE247 FLAG SUP EXP SUPPLIES PUPIL TRANSP 56 40 16 0 0 71.4 28.6 0.0 0.0 IE248 FLAG SUP EXP SUPPLIES OTHER SERV 56 38 18 0 0 67.9 32.1 0.0 0.0 ITE24 FLAG SUP EXP SUPPLIES SUBTOTAL 56 37 0 0 19 66.1 0.0 0.0 33.9 IE252 FLAG SUP EXP PROPERTY STUDENTS 56 49 7 0 0 87.5 12.5 0.0 0.0 IE253 FLAG SUP EXP PROPERTY INST STAFF 56 49 7 0 0 87.5 12.5 0.0 0.0 IE254 FLAG SUP EXP PROPERTY GEN ADMIN 56 50 6 0 0 89.3 10.7 0.0 0.0 IE255 FLAG SUP EXP PROPERTY SCH ADMIN 56 49 7 0 0 87.5 12.5 0.0 0.0 IE256 FLAG SUP EXP PROPERTY OPER & MAIN 56 49 7 0 0 87.5 12.5 0.0 0.0 IE257 FLAG SUP EXP PROPERTY PUPIL TRANSP 56 51 5 0 0 91.1 8.9 0.0 0.0 IE258 FLAG SUP EXP PROPERTY OTHER SERV 56 49 7 0 0 87.5 12.5 0.0 0.0 ITE25 FLAG SUP EXP PROPERTY SUBTOTAL 56 50 0 0 6 89.3 0.0 0.0 10.7 IE262 FLAG SUP EXP OTHER INST STUDENTS 56 40 16 0 0 71.4 28.6 0.0 0.0 IE263 FLAG SUP EXP OTHER INST STAFF 56 40 16 0 0 71.4 28.6 0.0 0.0 IE264 FLAG SUP EXP OTHER GEN ADMIN 56 39 17 0 0 69.6 30.4 0.0 0.0 IE265 FLAG SUP EXP OTHER SCH ADMIN 56 40 16 0 0 71.4 28.6 0.0 0.0 IE266 FLAG SUP EXP OTHER OPER & MAIN 56 40 16 0 0 71.4 28.6 0.0 0.0 IE267 FLAG SUP EXP OTHER PUPIL TRANSP 56 40 16 0 0 71.4 28.6 0.0 0.0 IE268 FLAG SUP EXP OTHER OTHER SERV 56 38 18 0 0 67.9 32.1 0.0 0.0 ITE26 FLAG SUP EXP OTHER SUBTOTAL 56 38 0 0 18 67.9 0.0 0.0 32.1 ISTE22 FLAG SUP EXP SUBTOTAL STUDENTS 56 34 0 0 22 60.7 0.0 0.0 39.3 ISTE23 FLAG SUP EXP SUBTOTAL INST STAFF 56 34 0 0 22 60.7 0.0 0.0 39.3 ISTE24 FLAG SUP EXP SUBTOTAL GEN ADMIN 56 37 0 0 19 66.1 0.0 0.0 33.9 ISTE25 FLAG SUP EXP SUBTOTAL SCH ADMIN 56 35 0 0 21 62.5 0.0 0.0 37.5 ISTE26 FLAG SUP EXP SUBTOTAL OPER & MAIN 56 37 0 0 19 66.1 0.0 0.0 33.9 ISTE27 FLAG SUP EXP SUBTOTAL PUPIL TRANSP 56 37 0 0 19 66.1 0.0 0.0 33.9 ISTE28 FLAG SUP EXP SUBTOTAL OTHER SERVICES 56 36 0 0 20 64.3 0.0 0.0 35.7 ISTE2T FLAG SUP EXP TOTAL SUPPORT SERVICES 56 33 0 0 23 58.9 0.0 0.0 41.1 IE3A11 FLAG NONINST SERV FOOD SERV SALARIES 56 56 0 0 0 100.0 0.0 0.0 0.0 IE3A12 FLAG NONINST SERV FOOD SERV EMP BEN 56 49 7 0 0 87.5 12.5 0.0 0.0 IE3A13 FLAG NONINST SERV FOOD SERV PURCH 56 55 1 0 0 98.2 1.8 0.0 0.0 IE3A14 FLAG NONINST SERV FOOD SERV SUPPLIES 56 55 1 0 0 98.2 1.8 0.0 0.0 IE3A2 FLAG NONINSTR SERV FOOD SERV PROP 56 53 3 0 0 94.6 5.4 0.0 0.0 IE3A16 FLAG NONINSTR SERV FOOD SERV OTHER 56 54 2 0 0 96.4 3.6 0.0 0.0 IE3A1 FLAG NONINSTR SERV FOOD SERV SUBTOT 56 50 0 0 6 89.3 0.0 0.0 10.7 IE3B11 FLAG NONINSTR SERV ENTERPRISE SALARIES 56 56 0 0 0 100.0 0.0 0.0 0.0 IE3B12 FLAG NONINSTR SERV ENTERPRS EMP BENE 56 56 0 0 0 100.0 0.0 0.0 0.0 IE3B13 FLAG NON INSTR SERV ENTRPRS PUR SERV 56 56 0 0 0 100.0 0.0 0.0 0.0 IE3B14 FLAG NON INSTR SERV ENTERPRISE SUPPLIES 56 56 0 0 0 100.0 0.0 0.0 0.0 IE3B2 FLAG NON INSTR SERV ENTERPRISE PROP 56 56 0 0 0 100.0 0.0 0.0 0.0 IE3B16 FLAG NON INSTR SERV ENTERPRISE OTHER 56 56 0 0 0 100.0 0.0 0.0 0.0 IE3B1 FLAG NON INSTR SERV ENTERPRIS SUBTOT 56 56 0 0 0 100.0 0.0 0.0 0.0 ISTE3 FLAG NON INSTR SERV TOTAL 56 50 0 0 6 89.3 0.0 0.0 10.7 IE4A1 FLAG DIRECT PROG SUP TEXTBOOKS 56 52 4 0 0 92.9 7.1 0.0 0.0 IE4A2 FLAG DIRECT PROG SUP TEXTBOOKS (PROP) 56 56 0 0 0 100.0 0.0 0.0 0.0 IE4B1 FLAG DIRECT PROG SUP TRANSPORT 56 51 5 0 0 91.1 8.9 0.0 0.0 IE4B2 FLAG DIRECT PROG SUP TRNSPRT (PROP) 56 56 0 0 0 100.0 0.0 0.0 0.0 IE4C1 FLAG DIRECT PROG SUP EMP BENE 56 43 13 0 0 76.8 23.2 0.0 0.0 See notes at end of table. Flags Flags Number Percent G-3 Appendix G—Value Distribution and Field Frequencies Table G-1. Number and percentage distribution of imputation flag values, by imputation flag: Fiscal year 2009—Continued Variable Description Total R A I T R A I T IE4C2 FLAG DIRECT PROG SUP EMP BEN (PROP) 56 56 0 0 0 100.0 0.0 0.0 0.0 IE4D FLAG DIRECT PROG SUP PRIV SCH STUDNT 56 56 0 0 0 100.0 0.0 0.0 0.0 IE4E1 FLAG DIRECT PROG SUP OTHER 56 40 16 0 0 71.4 28.6 0.0 0.0 IE4E2 FLAG DIRECT PROG SUP OTHER (PROPERTY) 56 52 4 0 0 92.9 7.1 0.0 0.0 ISTE4 FLAG DIRECT PROG SUP SUBTOTAL 56 33 0 0 23 58.9 0.0 0.0 41.1 ITE5 FLAG CURRENT EXPENDITURES 56 37 0 0 19 66.1 0.0 0.0 33.9 IE61 FLAG FACILITIES AQUIS NONPROPERTY 56 47 8 1 0 83.9 14.3 1.8 0.0 IE62 FLAG FACILITIES AQUIS PROP (LAND/BLDS) 56 46 10 0 0 82.1 17.9 0.0 0.0 IE63 FLAG FACILITIES AQUIS EQUIPMENT 56 49 7 0 0 87.5 12.5 0.0 0.0 ISTE6 FLAG FACILITIES AQUIS TOTAL 56 55 0 0 1 98.2 0.0 0.0 1.8 IE7A1 FLAG OTHER USE DEBT SERVICE INTEREST 56 55 0 1 0 98.2 0.0 1.8 0.0 IE7A2 FLAG OTHER USE REDEMPTION 56 56 0 0 0 100.0 0.0 0.0 0.0 ISTE7 FLAG OTHER USE DEBT SERV SUBTOTAL 56 55 0 0 1 98.2 0.0 0.0 1.8 IE81 FLAG COMM SERV NONPROPERTY 56 52 2 2 0 92.9 3.6 3.6 0.0 IE82 FLAG COMM SERV PROPERTY 56 52 2 2 0 92.9 3.6 3.6 0.0 IE9A FLAG DIRECT COST PROG NONPUB SCH 56 56 0 0 0 100.0 0.0 0.0 0.0 IE9B FLAG DIRECT COST PROG ADULT ED 56 56 0 0 0 100.0 0.0 0.0 0.0 IE9C FLAG DIRECT COST PROG COMM COLLEGE 56 56 0 0 0 100.0 0.0 0.0 0.0 IE9D FLAG DIRECT COST PROG OTHER 56 56 0 0 0 100.0 0.0 0.0 0.0 IE91 FLAG DIRECT COST PROG PROPERTY 56 56 0 0 0 100.0 0.0 0.0 0.0 ISTE9 FLAG DIRECT COST PROG SUBTOTAL 56 56 0 0 0 100.0 0.0 0.0 0.0 ITE10 FLAG PROPERTY TOTAL 56 44 0 0 12 78.6 0.0 0.0 21.4 ITE11 FLAG TOTAL EXPENDITURES FOR EDUCATION 56 36 0 0 20 64.3 0.0 0.0 35.7 IX12C FLAG EXCLUS FOR PL 100 297 TITLE I 56 56 0 0 0 100.0 0.0 0.0 0.0 IX12D FLAG EXCLUS FOR PL 100 297 TITLE I CO 56 56 0 0 0 100.0 0.0 0.0 0.0 IX12E FLAG EXCLUS FOR PL 100 297 TITLE V PART A 56 56 0 0 0 100.0 0.0 0.0 0.0 IX12F FLAG EXCLUS FOR PL 100 297 TITLE V PART A CO 56 56 0 0 0 100.0 0.0 0.0 0.0 ITX12 FLAG TOTAL EXCLUS FOR PL 100 297 56 53 0 0 3 94.6 0.0 0.0 5.4 INCE13 FLAG NET CURRENT EXPENDITURES 56 36 0 0 20 64.3 0.0 0.0 35.7 IADA FLAG ADA (STATE AND NCES DEFINITION) 56 56 0 0 0 100.0 0.0 0.0 0.0 IA14A FLAG ADA (STATE DEFINITION) 56 56 0 0 0 100.0 0.0 0.0 0.0 IA14B FLAG ADA (NCES DEFINITION) 56 56 0 0 0 100.0 0.0 0.0 0.0 IPPE15 FLAG PER PUPIL EXPENDITURES 56 51 0 0 5 91.1 0.0 0.0 8.9 IMEMBR08 FLAG TOTAL STUDENT 56 51 5 0 0 91.1 8.9 0.0 0.0 IARRASTE1 FLAG INSTRUCTIONAL EXP FROM ARRA 56 55 1 0 0 98.2 1.8 0.0 0.0 IARRATE5 FLAG TOTAL CURRENT EXP FROM ARRA 56 56 0 0 0 100.0 0.0 0.0 0.0 IARRAE81Z FLAG COMM SERV NONPROPERTY FROM ARRA 56 56 0 0 0 100.0 0.0 0.0 0.0 IARRATE10 FLAG PROPERTY EXP FROM ARRA 56 56 0 0 0 100.0 0.0 0.0 0.0 IARRASTE6 FLAG SCHOOL CONSTRUCTION EXP FROM ARRA 56 56 0 0 0 100.0 0.0 0.0 0.0 IARRATLEIZ FLAG EXP FROM TITLE I UNDER ARRA 56 51 5 0 0 91.1 8.9 0.0 0.0 IARRASTE4 FLAG DIRECT PROG SUP EXP FROM ARRA 56 55 1 0 0 98.2 1.8 0.0 0.0 Flags SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public Education Finance Survey (NPEFS)," Fiscal year 2009, Version 1b. Number Percent Flags NOTE: Detail may not sum to totals because of rounding. Flag "R" denotes "As reported by the state." Flag "A" denotes "Edited." Flag "I" denotes "Imputed based on a method other than prior year's data." Flag "T" denotes "Total based on sum of internal or external detail." G-4 Appendix G—Value Distribution and Field Frequencies Table G-2. Minimum, maximum, and mean for continuous variables, by variable: Fiscal year 2009 Variable Description Number Missing Not applicable Suppressed Minimum Maximum Mean R1A LOCAL REV PROPERTY TAX 40 0 16 0 $1,298,216 $19,519,789,748 $4,195,647,403 R1B LOCAL REV NON PROPERTY TAX 31 0 25 0 42,145 2,253,178,604 345,439,339 R1C LOCAL REV LOC GOVT PROP TAX 23 0 33 0 168,400 8,815,469,382 1,651,997,749 R1D LOCAL REV LOC GOVT NON PROP TAX 22 0 34 0 335,697 3,324,776,391 456,155,197 R1E LOCAL REV INDIVID TUITION 56 0 0 0 0 114,308,962 15,971,416 R1F LOCAL REV TUITION FR LEA'S 56 0 0 0 0 1,745,164,259 115,056,359 R1G LOCAL REV TRANSPORT FEES INDIVID 56 0 0 0 0 21,910,215 1,744,081 R1H LOCAL REV TRANSPORT FEES LEA'S 56 0 0 0 0 204,584,108 6,489,569 R1I LOCAL REV EARNINGS ON INVESTMT 56 0 0 0 0 740,707,049 70,923,380 R1J LOCAL REV FOOD SERVICE 56 0 0 0 0 659,550,016 126,241,178 R1K LOCAL REV STUDENT ACTIVITIES 56 0 0 0 0 597,407,694 69,097,727 R1L LOCAL REV OTHER REVS 56 0 0 0 0 2,680,531,436 276,061,097 R1M LOCAL REV TEXTBOOK REVS 56 0 0 0 0 100,343,093 3,792,228 R1N LOCAL REV SUMMER SCHOOL 56 0 0 0 0 21,403,573 1,961,699 STR1 LOCAL REV SUBTOTAL 56 0 0 0 208,565 26,703,202,874 4,611,612,060 R2 INTERMED REVENUES 56 0 0 0 0 288,013,790 24,925,154 R3 STATE REVENUES 53 0 3 0 11,281,974 40,605,912,598 5,264,796,442 R4A FED REV DIRECT GRANTS 56 0 0 0 0 412,582,827 60,213,964 R4B FED REV THRU STATE 56 0 0 0 1,531,250 8,528,137,643 935,445,250 R4C FED REV THRU INTERMED AGENCIES 56 0 0 0 0 93,965,924 9,079,673 R4D FED REV OTHER SOURCES 56 0 0 0 0 228,462,125 29,828,214 STR4 FED REV SUBTOTAL 56 0 0 0 30,710,725 9,185,270,153 1,034,567,101 R5 REV FR OTHER SOURCES 56 0 0 0 0 8,605,025,483 738,879,247 TR TOTAL REVENUE FROM ALL SOURCES 56 0 0 0 65,537,843 70,687,012,125 10,653,858,090 E11 INSTR EXP SALARIES 56 0 0 0 19,840,774 24,365,951,573 3,830,767,761 E12 INSTR EXP EMP BENEFITS 56 0 0 0 3,160,676 9,072,740,319 1,273,139,639 E13 INSTR EXP PURCHASED SERVICES 56 0 0 0 773,892 1,860,387,391 228,934,920 E14 INSTR EXP TUITION 56 0 0 0 0 795,996,382 80,215,350 E15 INSTR EXP TUITION TO OTHER LEA'S 56 0 0 0 0 1,916,572,091 127,309,574 E16 INSTR EXP SUPPLIES 56 0 0 0 130,107 1,630,929,519 241,063,464 E17 INSTR EXP PROPERTY 56 0 0 0 0 165,745,514 38,093,306 E18 INSTR EXP OTHER 56 0 0 0 0 221,635,490 26,738,505 STE1 INSTR EXP SUBTOTAL 56 0 0 0 28,625,347 35,942,431,696 5,680,859,638 E11A INSTR EXP REGULAR PROGRAM SALARIES 53 3 0 0 12,581,990 17,953,660,327 2,472,189,691 E11B INSTR EXP SPECIAL EDUCATION SALARIES 53 3 0 0 3,407,686 5,155,484,000 572,685,271 E11C INSTR EXP VOCATIONAL SALARIES 50 6 0 0 353,251 822,982,000 105,595,918 E11D INSTR EXP OTHER PROGRAMS SALARIES 51 5 0 0 368,160 818,092,805 142,158,869 E2 INSTR EXP TEXTBOOKS 47 9 0 0 2,446,968 487,491,829 62,681,329 E212 SUP EXP SALARY STUDENTS 56 0 0 0 857,140 2,116,373,146 344,013,538 E213 SUP EXP SALARY INST STAFF 56 0 0 0 1,258,643 2,298,776,020 268,938,943 E214 SUP EXP SALARY GEN ADMIN 56 0 0 0 362,437 411,826,058 79,657,517 E215 SUP EXP SALARY SCH ADMIN 56 0 0 0 3,042,885 2,824,039,341 369,290,061 E216 SUP EXP SALARY OPER & MAIN 56 0 0 0 953,465 2,359,728,262 324,402,320 E217 SUP EXP SALARY STUDENT TRANSP 56 0 0 0 0 621,275,567 135,611,311 E218 SUP EXP SALARY OTHER SERVICES 56 0 0 0 1,243,823 1,404,595,912 146,185,447 TE21 SUP EXP SALARY SUBTOTAL 56 0 0 0 9,760,687 11,856,152,429 1,668,099,138 E222 SUP EXP EMP BENE STUDENTS 56 0 0 0 130,563 655,428,664 110,235,353 E223 SUP EXP EMP BENE INST STAFF 56 0 0 0 201,687 704,435,700 85,038,433 E224 SUP EXP EMP BENE GEN ADMIN 56 0 0 0 43,261 236,079,204 31,334,791 E225 SUP EXP EMP BENE SCH ADMIN 56 0 0 0 460,858 934,154,683 118,333,802 E226 SUP EXP EMP BENE OPER & MAIN 56 0 0 0 129,511 954,684,623 123,308,707 E227 SUP EXP EMP BENE PUPIL TRANS 56 0 0 0 0 237,131,741 52,406,022 E228 SUP EXP EMP BENE OTHER SERV 56 0 0 0 110,564 535,172,318 56,596,284 TE22 SUP EXP EMP BENE SUBTOTAL 56 0 0 0 1,510,284 4,127,685,636 577,253,393 E232 SUP EXP PURCH SV STUDENTS 56 0 0 0 203,300 260,527,238 44,383,289 E233 SUP EXP PURCH SV INST STAFF 56 0 0 0 8,447 759,635,420 59,382,944 E234 SUP EXP PURCH SV GEN ADMIN 56 0 0 0 114,668 332,872,915 57,989,353 E235 SUP EXP PURCH SV SCH ADMIN 56 0 0 0 237,349 179,974,771 17,089,504 E236 SUP EXP PURCH SV OPER & MAIN 56 0 0 0 524,405 1,423,852,175 238,477,696 E237 SUP EXP PURCH SV PUPIL TRANSP 56 0 0 0 2,637 1,730,443,389 162,778,050 E238 SUP EXP PURCH SV OTHER SERV 56 0 0 0 92,772 503,710,778 71,588,770 TE23 SUP EXP PURCH SV SUBTOTAL 56 0 0 0 2,280,522 4,130,104,313 651,689,606 See notes at end of table. G-5 Appendix G—Value Distribution and Field Frequencies Table G-2. Minimum, maximum, and mean for continuous variables, by variable: Fiscal year 2009—Continued Variable Description Number Missing Not applicable Suppressed Minimum Maximum Mean E242 SUP EXP SUPPLIES STUDENTS 56 0 0 0 163,159 62,340,547 9,728,180 E243 SUP EXP SUPPLIES INST STAFF 56 0 0 0 35,531 206,301,527 32,795,457 E244 SUP EXP SUPPLIES GEN ADMIN 56 0 0 0 24,969 19,042,071 4,153,792 E245 SUP EXP SUPPLIES SCH ADMIN 56 0 0 0 45,543 70,173,115 7,879,636 E246 SUP EXP SUPPLIES OPER & MAIN 56 0 0 0 246,389 1,756,937,483 216,859,471 E247 SUP EXP SUPPLIES PUPIL TRANSP 56 0 0 0 0 165,413,742 35,430,861 E248 SUP EXP SUPPLIES OTHER SERV 56 0 0 0 22,924 111,068,748 16,140,148 TE24 SUP EXP SUPPLIES SUBTOTAL 56 0 0 0 880,999 2,352,684,106 322,987,545 E252 SUP EXP PROPERTY STUDENTS 56 0 0 0 45,660 43,081,401 2,175,920 E253 SUP EXP PROPERTY INST STAFF 56 0 0 0 0 139,421,794 12,917,718 E254 SUP EXP PROPERTY GEN ADMIN 56 0 0 0 0 9,355,916 1,523,622 E255 SUP EXP PROPERTY SCH ADMIN 56 0 0 0 38,959 5,452,543 1,383,827 E256 SUP EXP PROPERTY OPER & MAIN 56 0 0 0 32,199 244,540,025 21,787,642 E257 SUP EXP PROPERTY PUPIL TRANSP 56 0 0 0 0 115,743,605 24,127,608 E258 SUP EXP PROPERTY OTHER SERV 56 0 0 0 0 56,436,256 11,423,610 TE25 SUP EXP PROPERTY SUBTOTAL 56 0 0 0 661,176 429,028,544 75,339,948 E262 SUP EXP OTHER STUDENTS 56 0 0 0 0 141,101,527 6,074,869 E263 SUP EXP OTHER INST STAFF 56 0 0 0 0 40,963,837 3,943,127 E264 SUP EXP OTHER GEN ADMIN 56 0 0 0 0 82,497,568 11,529,468 E265 SUP EXP OTHER SCH ADMIN 56 0 0 0 0 34,449,847 2,191,244 E266 SUP EXP OTHER OPER & MAIN 56 0 0 0 0 148,093,161 8,213,952 E267 SUP EXP OTHER PUPIL TRANSP 56 0 0 0 0 74,163,491 3,025,044 E268 SUP EXP OTHER OTHER SERV 56 0 0 0 0 213,341,267 20,279,354 TE26 SUP EXP OTHER SUBTOTAL 56 0 0 0 0 333,712,900 55,257,059 STE22 SUP EXP SUBTOTAL STUDENTS 56 0 0 0 1,799,328 3,067,162,753 514,435,231 STE23 SUP EXP SUBTOTAL INST STAFF 56 0 0 0 3,371,783 3,928,376,857 450,098,904 STE24 SUP EXP SUBTOTAL GEN ADMIN 56 0 0 0 927,542 976,876,078 184,664,920 STE25 SUP EXP SUBTOTAL SCH ADMIN 56 0 0 0 4,911,868 4,010,199,733 514,784,247 STE26 SUP EXP SUBTOTAL OPER & MAIN 56 0 0 0 2,630,725 6,150,391,481 911,262,147 STE27 SUP EXP SUBTOTAL PUPIL TRANSP 56 0 0 0 1,010,824 2,568,077,316 389,251,287 STE28 SUP EXP SUBTOTAL OTHER SERV 56 0 0 0 1,493,249 2,552,075,950 310,790,004 STE2T SUP EXP TOTAL SUPPORT SERVICES 56 0 0 0 17,540,362 21,753,530,425 3,275,286,740 E3A11 NONINST SERV FOOD SERV SALARIES 56 0 0 0 279,627 764,859,382 119,416,676 E3A12 NONINST SERV FOOD SERV EMP BENE 56 0 0 0 90,892 311,523,217 42,619,524 E3A13 NONINST SERV FOOD SERV PURCH SERV 56 0 0 0 0 202,719,676 33,010,976 E3A14 NONINST SERV FOOD SERV SUPPLIES 56 0 0 0 15,636 1,081,647,005 161,278,017 E3A2 NONINSTR SERV FOOD SERV PROPERTY 56 0 0 0 0 27,887,647 4,759,068 E3A16 NONINSTR SERV FOOD SERV OTHER 56 0 0 0 0 30,522,161 3,993,428 E3A1 NONINSTR SERV FOOD SERV SUBTOTAL 56 0 0 0 487,508 2,236,785,533 360,318,623 E3B11 NONINSTR SERV ENTERPRISE SALARIES 56 0 0 0 0 80,855,814 6,089,418 E3B12 NONINSTR SERV ENTERPRISE EMP BENE 56 0 0 0 0 34,732,942 1,639,414 E3B13 NONINSTR SERV ENTERPRISE PURCH SERV 56 0 0 0 0 84,001,367 4,674,388 E3B14 NONINSTR SERV ENTERPRISE SUPPLIES 56 0 0 0 0 112,485,414 6,531,694 E3B2 NONINSTR SERV ENTERPRISE PROPERTY 56 0 0 0 0 15,477,108 659,230 E3B16 NONINSTR SERV ENTERPRISE OTHER 56 0 0 0 0 121,115,608 3,722,547 E3B1 NONINSTR SERV ENTERPRISE SUBTOTAL 56 0 0 0 0 260,899,831 22,657,461 STE3 NONINSTR SERV TOTAL 56 0 0 0 6,067,651 2,384,967,198 382,976,084 E4A1 DIRECT PROG SUP TEXTBOOKS 56 0 0 0 0 0 0 E4A2 DIRECT PROG SUP TEXTBOOKS 9 PROP 56 0 0 0 0 0 0 E4B1 DIRECT PROG SUP TRANSPORT 56 0 0 0 0 0 0 E4B2 DIRECT PROG SUP TRANSPORT (PROP) 56 0 0 0 0 0 0 E4C1 DIRECT PROG SUP EMP BENE 56 0 0 0 0 0 0 E4C2 DIRECT PROG SUP EMP BENE (PROP) 56 0 0 0 0 0 0 E4D DIRECT PROG SUP PRIV SCH STUDENT 56 0 0 0 0 168,183,914 6,225,489 E4E1 DIRECT PROG SUP OTHER 56 0 0 0 0 0 0 E4E2 DIRECT PROG SUP OTHER (PROPERTY) 56 0 0 0 0 0 0 STE4 DIRECT PROG SUP SUBTOTAL 56 0 0 0 0 0 0 TE5 CURRENT EXPENDITURES 56 0 0 0 62,786,561 60,080,929,319 9,339,122,462 E61 FACILITIES AQUIS NONPROPERTY 56 0 0 0 0 8,152,745,903 931,475,800 E62 FACILITIES AQUIS PROP (LAND & BLDS) 56 0 0 0 0 722,148,919 82,806,534 E63 FACILITIES AQUI PROP (EQUIPMENT) 56 0 0 0 0 647,708,619 49,854,841 STE6 FACILITIES AQUIS NONPROP & PROP TOTAL 56 0 0 0 215,352 8,904,437,510 1,064,137,175 See notes at end of table. G-6 Appendix G—Value Distribution and Field Frequencies Table G-2. Minimum, maximum, and mean for continuous variables, by variable: Fiscal year 2009—Continued Variable Description Number Missing Not applicable Suppressed Minimum Maximum Mean E7A1 OTHER USE DEBT SERVICE INTEREST 56 0 0 0 0 2,695,608,451 304,654,558 E7A2 OTHER USE DEBT SERV REDEMPTION 56 0 0 0 0 3,588,627,771 448,969,754 STE7 OTHER USE DEBT SERV SUBTOTAL 56 0 0 0 0 4,689,758,549 753,624,312 E81 COMM SERV NONPROPERTY 56 0 0 0 0 488,677,912 60,798,140 E82 COMM SERV PROPERTY 56 0 0 0 0 12,794,485 762,516 E9A DIRECT COST PROG NONPUB SCH 56 0 0 0 0 440,504,297 21,939,066 E9B DIRECT COST PROG ADULT ED 56 0 0 0 0 746,376,315 39,366,976 E9C DIRECT COST PROG COMM COLLEGE 56 0 0 0 0 32,838,820 594,690 E9D DIRECT COST PROG OTHER 56 0 0 0 0 1,230,034,008 24,128,291 E91 DIRECT COST PROG PROPERTY 56 0 0 0 0 14,010,278 898,095 STE9 DIRECT COST PROG SUBTOTAL 56 0 0 0 0 1,964,356,100 86,029,023 TE10 PROPERTY TOTAL 56 0 0 0 1,187,685 1,140,411,045 253,173,538 TE11 TOTAL EXPENDITURES FOR EDUCATION 56 0 0 0 64,189,598 70,160,845,509 10,670,598,963 X12C EXCLUS FOR PL 100 297 TITLE I 56 0 0 0 3,360,456 1,620,080,439 225,645,124 X12D EXCLUS FOR PL 100 297 TITLE I CARRYOVER 56 0 0 0 0 267,066,740 31,695,448 X12E EXCLUS FOR PL 100 297 TITLE V 56 0 0 0 0 43,113,683 2,144,402 X12F EXCLUS FOR PL 100 297 TITLE V PART A CARRYOVER 56 0 0 0 0 5,073,625 425,459 TX12 TOTAL EXCLUS FOR PL 100 297 56 0 0 0 8,833,320 2,423,825,859 478,718,762 NCE13 NET CURRENT EXPENDITURES 56 0 0 0 53,953,241 57,657,103,460 8,860,403,700 PPE15 PER PUPIL EXPENDITURES 56 0 0 0 3,808 18,916 10,641 ARRASTE1 INSTRUCTIONAL EXP FROM ARRA 50 0 5 1 0 584,849,510 58,156,008 ARRATE5 TOTAL CURRENT EXP FROM ARRA 51 0 5 0 0 998,629,512 84,458,639 ARRAE81Z COMM SERV NONPROPERTY FROM ARRA 45 0 11 0 0 1,657,097 82,359 ARRATE10 PROPERTY EXP FROM ARRA 48 0 8 0 0 7,454,641 529,925 ARRASTE6 SCHOOL CONSTRUCTION EXP FROM ARRA 47 0 9 0 0 2,896,449 193,091 ARRATLEIZ EXP FROM TITLE I UNDER ARRA 49 0 7 0 0 18,535,013 1,168,201 ARRASTE4 DIRECT PROG SUP EXP FROM ARRA 45 0 11 0 0 17,540 390 ADA ADA (STATE AND NCES DEFINITION) 56 0 0 0 9,815 6,365,278 834,288 A14A ADA (STATE DEFINITION) 31 0 25 0 28,521 6,365,278 1,095,456 A14B ADA (NCES DEFINITION) 25 0 31 0 9,815 1,680,772 510,441 MEMBR08 STUDENT MEMBERSHIP 54 2 0 0 10,913 6,322,528 921,589 SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public Education Finance Survey (NPEFS)," Fiscal year 2009, Version 1b. NOTE: “Suppressed” indicates that data were suppressed due to the data item not meeting NCES data quality standards. G-7 H-1 Appendix H—State Notes Appendix H—State Notes H-2 The following notes can be used to track known anomalies in state data reported to the collection agent. Unless otherwise noted, each anomaly recorded here applies to fiscal year 2009 (FY 09). The absence of “Notes” for a state indicates that the state’s data did not contain any known anomalies. Alabama Fiscal Year: October 1–September 30 Notes:  Students do not pay fees for transportation.  The chart of accounts for local education agencies (LEAs) does not include a separate code for revenue for tuition, fees, and charges paid by students to attend summer school.  Decrease in Instruction and Support Services supplies is due to significant reductions to both state and local revenues that resulted in decreased expenditures.  All Title V expenditures in FY 09 are reported as carryover. Alaska Fiscal Year: July 1–June 30 Notes:  Alaska resubmitted expenditures data for the 1b data file.  The large increase for Support Services Students—Salaries is accounted for by the increase in expenditures in three school districts: Matanuska Susitna, Anchorage, and Mt. Edgecombe. Arizona Fiscal Year: July 1–June 30 Notes:  Arizona resubmitted revenues and expenditures data for the 1b data file. Arkansas Fiscal Year: July 1–June 30 Notes:  Decrease in Tuition to Other LEAs within the state is accounted for by an edit to data collection for the three largest school districts. In FY 08, the amounts for these school districts were double counted because those school districts were reporting magnet school expenditures when these expenditures were already being reported by the Little Rock County Schools. Little Rock County Schools is the designated Magnet Center for magnet schools. The FY 09 data are reported correctly. California Fiscal Year: July 1–June 30 Notes:  Amounts reported by charter schools represent those charter schools that elect to report in a summarized format known as the alternative form which lacks expenditure detail by function compared to the Standardized Account Code Appendix H—State Notes H-3 Structure which provides expenditure detail by function. These amounts are reported as Direct Program Support—Other.  California LEAs do not collect tuition from students to attend summer school. Colorado Fiscal Year: July 1–June 30 Notes:  Certificates of Participation used to fund the unfunded liability in the employee pension plan inflated amounts for employee benefits in several functions in FY 08. The FY 09 data are reported correctly. Connecticut Fiscal Year: July 1–June 30 Notes:  Connecticut does not collect data from local school districts for the District Activities item. Delaware Fiscal Year: July 1–June 30 District of Columbia Fiscal Year: July 1–June 30 Florida Fiscal Year: July 1–June 30 Notes:  Other Direct Program Support expenditures include amounts for Florida School for Deaf and Blind, Florida Virtual School, Florida Virtual Academy, Florida Connections Academy, McKay Scholarships, and corporate scholarships. Georgia Fiscal Year: July 1–June 30 Notes:  Amounts for Other Sources of Revenue represent a decrease in bond issuance.  A correction was made this year to local pension allocations by function. Hawaii Fiscal Year: July 1–June 30 Notes:  Hawaii resubmitted revenues and expenditures data for the 1b data file.  Amounts for Federal Source Revenue Through the State reported in this function are Title I grants, United States Department of Agriculture (USDA) food service funds, and American Recovery and Reinvestment Act (ARRA) grants.  Instruction, purchased services expenditure increase, and encumbrances are for the Edison Learning Company. Appendix H—State Notes H-4  Decrease in Support Services Students—Purchased Services is from Department of Education (DOE) accumulating salary savings in the prior year and then using the funds to pay for purchased services and accelerated rent payments. Idaho Fiscal Year: July 1–June 30 Illinois Fiscal Year: July 1–June 30 Notes:  Increase in Federal Source Revenue through the state is due to the inclusion of $1 billion in ARRA revenues. Indiana Fiscal Year: July 1–June 30 Notes:  The chart of accounts has changed to quantify benefits. Amounts previous to FY 09 were estimates.  School corporations received summer school reimbursement from the state.  Local Property Tax disbursements were delayed in FY 08 due to reassessments. Schools began receiving these delayed disbursements during FY 09. Iowa Fiscal Year: July 1–June 30 Notes:  Iowa resubmitted average daily attendance (ADA) data for the 1b data file.  The large increase in Federal Revenues Through the State is due to ARRA funding. Also, ARRA State Fiscal Stabilization dollars were used for state aid and instructional support that previously would have been state revenues. Iowa had a 10 percent across-the-board cut in 2010 that also impacted state revenues. Kansas Fiscal Year: July 1–June 30 Notes:  Kansas resubmitted revenues and expenditures data for the 1b data file.  Increase in Other Sources of Revenue is due to new bond issuance. Kentucky Fiscal Year: July 1–June 30 Notes:  Decrease in Instruction and Property is due to the expiration of a classroom based technology grant.  Increase in Support Services Other—Purchased Services is from a new grant issued to one large school district. Appendix H—State Notes H-5 Louisiana Fiscal Year: July 1–June 30 Maine Fiscal Year: July 1–June 30 Notes:  The state of Maine curtailed funds available to school units via state subsidy by $27 million. Maryland Fiscal Year: July 1–June 30 Notes:  Maryland financial reporting policies do not distinguish grant Title I expenditures in terms of obligated funds in current year versus funds obligated in the prior fiscal years that were available and used within the current year. Funds are available for a 27 month period. Maryland is unable to report carryover funds.  The increased amount for Other Source of Revenue is due to bond issuance for construction projects. Massachusetts Fiscal Year: July 1–June 30 Notes:  Massachusetts resubmitted expenditures data for the 1b data file.  Massachusetts does not collect textbook revenues.  Increase in Federal Source Revenue Through the State is due to ARRA grant.  Employee benefits large decreases across the board are due to changes in the allocation method from fixed percentages to reporting benefits paid as a percent of salary.  Increase in Food Services is due to the increase in contracting out of food services. Michigan Fiscal Year: July 1–June 30 Notes:  Increase in Federal Source Revenue Through the State is due to ARRA grant. Minnesota Fiscal Year: July 1–June 30 Notes:  Minnesota resubmitted expenditures data for the 1b data file.  School district boards were given authority by the state to issue bonds without voter approval for funding actuarial liabilities to pay post-employment benefits. Districts were required to expense the proceeds into the operating fund. The expensing of these bonds inflated the amount of benefits paid by school district. This is a one-time expense. Appendix H—State Notes H-6 Mississippi Fiscal Year: July 1–June 30 Notes:  Mississippi does not collect textbook revenues. Missouri Fiscal Year: July 1–June 30 Montana Fiscal Year: July 1–June 30 Nebraska Fiscal Year: September 1–August 31 Notes:  Nebraska students are not charged for textbooks.  Decrease in Federal Source Revenue Through the State and Federal Revenue Direct is because school districts reported receiving less Title I funds, IDEA enrollment poverty funds, Medicaid Administrative Funds, Impact Aid, and the Assessment and Reporting Management System Grant. ARRA funds were not allocated to school districts until the summer of 2009. Nevada Fiscal Year: July 1–June 30 Notes:  Increase in Federal Revenue is due to ARRA grants. New Hampshire Fiscal Year: July 1–June 30 Notes:  Enrollment has steadily been declining for a number of years resulting in lower Average Daily Attendance numbers. New Jersey Fiscal Year: July 1–June 30 Notes:  New Jersey resubmitted revenues and expenditures data for the 1b data file. New Mexico Fiscal Year: July 1–June 30 Notes:  Increase in State Source Revenue is due to the increase in revenues for insurance recoveries throughout the state and the increase in prior year refunds/state refund money to districts.  New Mexico is an equalized state. The department of education does not expend money for tuition or tuition to other LEAs within the state. Appendix H—State Notes H-7 New York Fiscal Year: July 1–June 30 Notes:  New York resubmitted expenditures data for the 1b data file.  Increase in Support Services General Administration is due to a decrease in New York City’s judgments and claims by $38 million. North Carolina Fiscal Year: July 1–June 30 Notes:  North Carolina resubmitted expenditures data for the 1b data file. North Dakota Fiscal Year: July 1–June 30 Ohio Fiscal Year: July 1–June 30 Notes:  Ohio resubmitted revenues and expenditures data for the 1b data file.  Increase in Other Sources of Revenue is due to three districts’ sales of current year tax anticipation notes, bond sales, and premiums on bonds and notes. Oklahoma Fiscal Year: July 1–June 30 Notes:  Increase in Local Source Revenue—Other Local Government Units Nonproperty Tax is due to collection for Maps for Kids and the 1 percent sales tax. Oregon Fiscal Year: July 1–June 30 Notes:  Increase in Other Sources of Revenue is due to bond sales. Pennsylvania Fiscal Year: July 1–June 30 Notes:  Two Charter schools reported zero equipment for FY 09 and nearly $14 million in FY 08. Rhode Island Fiscal Year: July 1–June 30 Notes:  FY 09 is the first phase of a two year phase in moving districts to a New Uniform Chart-of-Accounts. Various revenue/expenditure shifts are expected for FY 10 as well. Appendix H—State Notes H-8 South Carolina Fiscal Year: July 1–June 30 Notes:  Decrease in State Source Revenue is due to increased state budget cuts. South Dakota Fiscal Year: July 1–June 30 Tennessee Fiscal Year: July 1–June 30 Notes:  Tennessee resubmitted expenditures data for the 1b data file.  Grants-in-Aid Direct from the Federal Government includes Safe Schools for Healthy Students. Texas Fiscal Year: September 1–August 31 Notes:  Change in Other Revenue From Local Sources is because school districts received insurance proceeds due to hurricane damage. The state formula for state funding has changed.  Districts classified large Support Services, Operations and Maintenance expenditures from hurricanes to Extraordinary Items in accordance with GASB 34. Utah Fiscal Year: July 1–June 30 Notes:  Decrease in Other Sources of Revenue is due to decreased bond issuance and poor financial markets.  Increase in Federal Revenues is due to ARRA grants. Vermont Fiscal Year: July 1–June 30 Notes:  Because of the equalization formula, Local Property Tax Revenue is state tax revenue by statute.  Decrease in Local Source Revenue—Summer School is because summer school sessions were cut from two sessions to one session.  A large number of Vermont LEAs are union districts that assessed members a tuition. Because of a change in statute, that revenue now goes directly to the union districts. Appendix H—State Notes H-9 Virginia Fiscal Year: July 1–June 30 Notes:  ARRA funds contributed to the increase in Federal Revenues. Specifically SFSF, Title I, and IDEA funds. Washington Fiscal Year: July 1–June 30 Notes:  Washington resubmitted expenditures data for the 1b data file. West Virginia Fiscal Year: July 1–June 30 Notes:  West Virginia resubmitted expenditures data for the 1b data file.  Grants have been reclassified from this account to Federal Source Revenue through the state.  Increase in Other Sources of Revenue is due to bond issuance. Wisconsin Fiscal Year: July 1–June 30 Notes:  Increase in Other Local Government Units—Property Tax is due to Tax Incremental Financing (TIF) closeouts.  Increase in Federal Source Revenue Through the State is due to ARRA State Stabilization grants.  Change for Federal Source Revenue Through Intermediate Agencies is due to the change in coding Medicaid as federal revenue. Wyoming Fiscal Year: July 1–June 30 Notes:  Assessed valuations increased in Wyoming causing revenues from Local Property Tax to exceed the districts’ entitlement amount. These monies are remitted back to the state. American Samoa Fiscal Year: October 1–September 30 Notes:  American Samoa resubmitted revenues and expenditures data for the 1b data file.  ARRA funds contributed to the increase in Grant-in-Aid from Federal Government Through the State. Appendix H—State Notes H-10 Guam Fiscal Year: October 1–September 30 Commonwealth of the Northern Mariana Islands Fiscal Year: October 1–September 30 Notes:  Change in reporting is due to a new accounting system that reclassified accounts from Federal Revenue Through the State to Federal Revenue direct. Puerto Rico Fiscal Year: July 1–June 30 Notes:  Increase in Federal Source Revenue Through the State is due to the increase in authorization for many federal grants.  Amounts for Support Services School Administration are aggregated with Other Support Services. Puerto Rico Department of Edcuation account system does not disaggregate the amount for this category of expenditure. U.S. Virgin Islands Fiscal Year: October 1–September 30 Notes:  Several Food Services establishments were closed resulting in decreased food services costs. I-1 Appendix I—Survey Form Appendix I—Survey Form I-2 ED Form 2447 OMB Number 1850-0067 Approval Expires: December 31, 2012 U.S. DEPARTMENT OF EDUCATION NATIONAL CENTER FOR EDUCATION STATISTICS THE NATIONAL PUBLIC EDUCATION FINANCIAL SURVEY Fiscal Year 2009 NAME OF STATE NAME OF PERSON PREPARING TELEPHONE NUMBER THIS REPORT (Include area code, extension) NCES-Test User 2 RETURN COMPLETED FORM TO: U.S. Census Bureau ATTN: Governments 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 78 hours, including the time to review instructions, search existing data resources, gather the data needed, and complete and review the information collection. If you have any comments concerning the accuracy of the time estimate(s) or suggestions for improving this survey, please write to: U.S. Department of Education, Washington, D.C. 20202-4651. If you have comments or concerns regarding the status of our individual survey, write directly to: U.S. Department of Education, National Center for Education Statistics, Elementary/Secondary and Libraries Studies Division, Washington, D.C. 20008-5651. CERTIFICATION: I hereby certify that to the best of my knowledge and belief, the data reported in sections I-XV, 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 public law 97-35, as revised by the Elementary and Secondary Act of 1965. TYPE/PRINT NAME OF AUTHORIZED OFFICIAL SIGNATURE OF AUTHORIZED OFFICIAL TITLE Appendix I—Survey Form I-3 SECTION 1 I. REVENUE FROM LOCAL SOURCES (1000) Current Amount Flag a. Property Tax (1110) b. Non-property Tax (1120-1190) c. Other Local Government Units-Property Tax (1210) d. Other Local Government Units-Non-Property Tax (1220-1290) e. Tuition from Individuals (1310) f. Tuition from other LEAs within the State (1321) g. Transportation Fees from Individuals (1410) h. Transportation Fees from other LEAs within the State (1421) i. Earnings on Investments (1500-1540; not 1532) j. Food Services (excluding federal reimbursements) (1600-1650) k. District Activities (1700-1790) l. Other Revenue From Local Sources (1320-1350, 1420-1440, 1800, 1900-1990; not 1321, 1421,1940) m. Textbook Revenues (1940) n. Summer School Revenues (not 1650) LOCAL SOURCES OF REVENUE SUBTOTAL (1000) [Sum a-e, g, i-n.] II. REVENUE FROM INTERMEDIATE SOURCES (2000) III. REVENUE FROM STATE SOURCES (3000) IV. REVENUE FROM FEDERAL SOURCES (4000) a. Grants-in-Aid Direct from the Federal Government (4100,4300) b. Grants-in-Aid from the Federal Government through the State (4200,4500) c. Grants-in-Aid from the Federal Government through other Intermediate Agencies (4700) d. Other Revenue from Federal Sources (4800,4900) FEDERAL SOURCE OF REVENUE SUBTOTAL (4000) [Sum a-d] V. OTHER SOURCES OF REVENUE (5000, 6000) TOTAL REVENUE PUBLIC ELEMENTARY AND SECONDARY EDUCATION REVENUES FROM ALL SOURCES Appendix I—Survey Form I-4 SECTION 2 I. INSTRUCTION (1000) Current Amount Flag 1. Salaries (100) 2. Employee Benefits (200) 3. Purchased Services (300-500; exclude 560) 4. Tuition (562,563,565,569) 5. Tuition to other LEAs within the State (561, 564, 566, 567) 6. Supplies (600) 7. Property (700) 8. Other (810, 890) INSTRUCTION SUBTOTAL (1000) [Sum 1-4, 6, & 8 only.] INSTRUCTION, continued (1000) Special Exhibit Items 1. Salaries (100) paid to teachers by program A. Salaries paid to teachers in regular education programs (Objects 111 and 113; Program #100) B. Salaries paid to special education teachers (Object 111 and 113; Program #200) C. Salaries paid to vocational education teachers (Object 111 and 113; Program #300) D. Salaries paid to teachers in other programs providing instruction to grades pre- kindergarten through grade 12 and ungraded students (Objects 111 and 113; Programs #400 and #900) 2. Textbook expenditures for classroom instruction (Function 1000, Object 640) PUBLIC ELEMENTARY AND SECONDARY EDUCATION EXPENDITURES Appendix I—Survey Form I-5 SECTION 3A II. SUPPORT SERVICES (2000) SUPPORT SERVICES, STUDENTS (2100) Current Amount Flag 1. Salaries (100) 2. Employee Benefits (200) 3. Purchased Services (300-500) 4. Supplies (600) 5. Property (700) 6. Other (810, 890) SUPPORT SERVICES STUDENTS EXPENDITURES SUBTOTAL (2100) [Sum 1-4 & 6 only.] SUPPORT SERVICES, INSTRUCTION (2200) 1. Salaries (100) 2. Employee Benefits (200) 3. Purchased Services (300-500) 4. Supplies (600) 5. Property (700) 6. Other (810, 890) SUPPORT SERVICES INSTRUCTION EXPENDITURES SUBTOTAL (2200) [Sum 1-4 & 6 only.] SUPPORT SERVICES, GENERAL ADMINISTRATION (2300) 1. Salaries (100) 2. Employee Benefits (200) 3. Purchased Services (300-500) 4. Supplies (600) 5. Property (700) 6. Other (810, 890) SUPPORT SERVICES GENERAL ADMINISTRATION EXPENDITURES SUBTOTAL (2300) [Sum 1-4 & 6 only.] SUPPORT SERVICES, SCHOOL ADMINISTRATION (2400) 1. Salaries (100) 2. Employee Benefits (200) 3. Purchased Services (300-500) 4. Supplies (600) 5. Property (700) 6. Other (810, 890) SUPPORT SERVICES SCHOOL ADMINISTRATION EXPENDITURES SUBTOTAL (2400) [Sum 1-4 & 6 only.] Appendix I—Survey Form I-6 SECTION 3B SUPPORT SERVICES, OPERATIONS AND MAINTENANCE 2600) Current Amount Flag 1. Salaries (100) 2. Employee Benefits (200) 3. Purchased Services (300-500) 4. Supplies (600) 5. Property (700) 6. Other (810, 890) SUPPORT SERVICES OPERATIONS AND MAINTENANCE EXPENDITURES SUBTOTAL (2600) [Sum 1-4 & 6 only.] SUPPORT SERVICES, STUDENT TRANSPORTATION (2700) 1. Salaries (100) 2. Employee benefits (200) 3. Purchased Services (300-500) 4. Supplies (600) 5. Property (700) 6. Other (810, 890) SUPPORT SERVICES STUDENT TRANSPORTATION EXPENDITURES SUBTOTAL (2700) [Sum 1-4 & 6 only.] SUPPORT SERVICES, OTHER SUPPORT SERVICES (2500, 2900) 1. Salaries (100) 2. Employee Benefits (200) 3. Purchased Services (300-500) 4. Supplies (600) 5. Property (700) 6. Other (810, 890) SUPPORT SERVICES OTHER EXPENDITURES SUBTOTAL (2500, 2900) [Sum 1- 4 & 6 only.] ALL SUPPORT SERVICES TOTAL - BY OBJECT (100,200,etc.) 1. Salaries (100) 2. Employee Benefits (200) 3. Purchased Services (300-500) 4. Supplies (600) 5. Property (700) 6. Other (810, 890) ALL SUPPORT SERVICES EXPENDITURES SUBTOTAL (2100-2900) [Sum 1-4 & 6 only.] Appendix I—Survey Form I-7 SECTION 4 III. OPERATION OF NON-INSTRUCTIONAL SERVICES (3000) FOOD SERVICES OPERATIONS (3100) Current Amount Flag 1. Salaries (100) 2. Employee Benefits (200) 3. Purchased Services (300-500) 4. Supplies (600) 5. Property (700) 6. Other (810, 890) FOOD SERVICES EXPENDITURES SUBTOTAL (3100) [Sum 1-4 & 6 only.] ENTERPRISE OPERATIONS (3200) 1. Salaries (100) 2. Employee Benefits (200) 3. Purchased Services (300-500) 4. Supplies (600) 5. Property (700) 6. Other (810, 890) ENTERPRISE OPERATIONS EXPENDITURES SUBTOTAL (3200) [Sum 1-4 & 6 only.] SECTION 5 IV. DIRECT PROGRAM SUPPORT Current Amount Flag a1. Textbooks for Public School Children a2. Textbooks; Property (700) only b1. Transportation for Public School Children b2. Transportation; Property (700) only c1. Employees Benefits for Public School Employees c2. Employees Benefits; Property (700) only d. Direct Program Support for Private School Students e1. Other Direct Program Support for Public School Students e2. Other Direct Program Support for Public School Students; Property (700) only DIRECT SUPPORT EXPENDITURES SUBTOTAL [Sum a1,b1,c1, and e1.] V. CURRENT EXPENDITURES [Sum Subtotals for Instruction(1000), Support Services (2000), Non-Instruction (3000 - exclude 3300: Community Services), and Direct Program Support (exclude Direct Program Support for Private School Students). Exclude Property (700).] Appendix I—Survey Form I-8 SECTION 6 VI. FACILITIES ACQUISITION & CONSTRUCTION SERVICES (4000) Current Amount Flag 1. Non-Property Expenditures (Construction) (4100-4900) 2. Property Expenditures [Include Land and Improvements (710), Land and Existing Buildings (720), and Infrastructure (740).] 3. Equipment (730) VII. OTHER USES (5000) [Include debt service payments (principal and interest).] Debt Service (5100) 1. Interest (832) 2. Redemption of Principal (831) OTHER USES SUBTOTAL (5000) VIII. COMMUNITY SERVICES (3300) 1. Non-Property (Objects 100-600, 800) 2. Property (700) IX. DIRECT COST PROGRAMS a. Non-Public School Programs (Program #500) b. Adult Education (Program #600) c. Community College (Program #700) d. Other d1. Direct Cost Programs; Property (700) DIRECT COST PROGRAMS SUBTOTAL [Exclude Property (700).] X. PROPERTY (700) XI. TOTAL EXPENDITURES FOR EDUCATION [Sum Current Expenditures (V), F.A.C.S.Non-property Expenditures (VI), Community Services (VIII), Direct Cost Programs (IX), and Property (X). Exclude Other Uses (VII).] Appendix I—Survey Form I-9 SECTION 7 Current Amount Flag a. Tuition from individuals (1310) b. Transportation Fees from individuals (1410) c. Title I Expenditures [As defined in the No Child Left Behind Act of 2001. DO NOT simply restate revenues received. This item is to contain expenditures.] d. Title I Carryover Expenditures e. Title V, Part A Expenditures [As defined in the No Child Left Behind Act of 2001. DO NOT simply restate revenues received. This item is to contain expenditures.] f. Title V, Part A Carryover Expenditures [Include carryover expenditures from Title V, Part A (as defined in the No Child Left Behind Act of 2001).] g. Food Services revenues (1600-1650) h. District Activities Revenues (1700-1790) i. Textbook Revenues (1940) j. Summer School Revenues TOTAL EXCLUSIONS [Sum a-j.] XIII. NET CURRENT EXPENDITURES as defined by the Hawkins-Stafford Education Amendments of 1988 (P.L. 100-297). [Subtract Total Exclusions from Current Expenditures.] XIV. AVERAGE DAILY ATTENDANCE (ADA) A. ADA as defined by state law B. ADA as defined by NCES XV. STATE PER PUPIL EXPENDITURE XVI. American Recovery and Reinvestment Act of 2009 (ARRA) A. Current expenditures for public elementary-secondary instruction (function 1000, objects 100-600, 810, 890). B. Total current expenditures for public elementary-secondary education (functions 1000, 2000, 3100, 3200, objects 100-600, 810, 890). C. Current expenditures for community services, adult education and other programs outside of public elementary-secondary education (programs 500, 600, 800). D. Property expenditures (functions 1000-3200, object 700). E. School construction expenditures (function 4000, all objects). F. Expenditures for the Title I and Title V, Part A reported under Section XII. Exclusions from Current Expenditures for State per Pupil Expenditures programs that were included in the data items above. G. Direct Program Support XII. EXCLUSIONS FROM CURRENT EXPENDITURES FOR STATE PER PUPIL EXPENDITURE (SPPE)