School District Finance
Contents
School District/Education Agency Finances, Annual
Items listed/described in this section are included in the education agency finances dataset and based on data collected annually by the Census Bureau under sponsorship of the U.S. Department of Education.
Illustrative view of total current expenditure per student
US1_2019 GIS project using CV XE GIS http://proximityone.com/us1_2019.htm
GIS project: c:\us1_2019\us1_2019.gis
See related sections: http://proximityone.com/sdfa.htm.
http://proximityone.com/sdfa16.htm.
Analytical Tools. See related http://proximityone.com/s&o/guide/desktop_analytics_k12_finances_operations.
This section includes the following list of more widely used subject matter followed in this section by the more detailed dataset field descriptions.
Summary Dataset Fields (shapefile)
| STATEFP | State FIPS Code |
| LEAID | LEA ID (shaapefile) |
| GEOID | GEOID (shapefile) |
| NAME | District name |
| LSAD | LSAD |
| LOGRADE | Low grade |
| HIGRADE | High grade |
| MTFCC | Feature class code |
| SDTYP | Type |
| FUNCSTAT | Functional Status |
| ALAND | Land area (SqMt) |
| AWATER | Water area (SqFt) |
| INTPTLAT | Latitude (internal point) |
| INTPTLON | Longitude (internal point) |
| IDCENSUS | SDFA survey district ID (items below this field are SDFA survey sourced) |
| CONUM | State+County = state FIPS code (2) + county FIPS code(3) |
| CSA | Combined Statistical Area (3) |
| CBSA | Core-Based Statistical Areas (5) |
| NCESID | Federal school district code: State FIPS code (2) + school district code (5) (SDFA survey sourced) |
| Enrollment | Enrollment |
| TOTALREV | TOTAL ELEMENTARY-SECONDARY REVENUE |
| TFEDREV | Total Revenue from Federal Sources |
| FEDRCOMP | Compensatory (Title I) |
| FEDRSPEC | Children with disabilities |
| FEDRNUTR | Child Nutrition Act |
| FEDROTHR | All other federal aid |
| TSTREV | Total Revenue from State Sources |
| STRFORM | General formula assistance |
| STRSPEC | Special education programs |
| STRTRANS | Transportation programs |
| STROTHR | All other state revenue |
| TLOCREV | Total Revenue from Local Sources |
| LOCRTAX | All taxes |
| LOCRPROP | Property taxes |
| LOCRPAR | Parent government contributions |
| LOCRCICO | Revenue from cities and counties |
| LOCROSCH | Revenue from other school systems |
| LOCRCHAR | Charges |
| LOCROTHR | Other local revenues |
| TOTALEXP | TOTAL ELEMENTARY-SECONDARY EXPENDITURE |
| TCURSPND | Total Current Spending |
| TSALWAGE | Total salaries and wages |
| TEMPBENE | Total employee benefit payments |
| TCURINST | Total Current Spending for Instruction |
| TCURISAL | Salaries and wages for instruction |
| TCURIBEN | Employee benefits for instruction |
| TCURSSVC | Total Current Spending for Support Services |
| TCURSPUP | Pupil support |
| TCURSSTA | Instructional staff support |
| TCURSGEN | General administration |
| TCURSSCH | School administration |
| TCURSOTH | Other and nonspecified |
| TCURONON | Other Current Spending |
| TCAPOUT | Total Capital Outlay Expenditure |
| TPAYOTH | Payments to Other Governments |
| TINTRST | Interest on School System Indebtedness |
| DEBTOUT | Long-term debt outstanding at end of the fiscal year |
| LONGISSU | Long-term debt issued during the fiscal year |
| LONGRET | Long-term debt retired during the fiscal year |
| PCTTOTAL | PERCENT - TOTAL ELEMENTARY-SECONDARY REVENUE |
| PCTFTOT | Percent - Total Revenue from Federal Sources |
| PCTFCOMP | Percent - Compensatory (Title I) |
| PCTSTOT | Percent - Total Revenue from State Sources |
| PCTSFORM | Percent - General formula assistance |
| PCTLTOT | Percent - Total Revenue from Local Sources |
| PCTLTAXP | Percent - Taxes & parent government contributions |
| PCTLOTHG | Percent - Revenue from other local governments |
| PCTLCHAR | Percent - Charges |
| PPCSTOT | PER PUPIL-TOTAL CURRENT SPENDING (ELEM-SEC) |
| PPSALWG | Per Pupil - Total salaries and wages |
| PPEMPBEN | Per Pupil - Total employee benefit payments |
| PPITOTAL | Per Pupil - Total Current Spending for Instruction |
| PPISALWG | Per Pupil - Salaries and wages |
| PPIEMBEN | Per Pupil - Employee benefits |
| PPSTOTAL | Per Pupil - Total Current Spending for Support Services |
| PPSPUPIL | Per Pupil - Pupil support |
| PPSSTAFF | Per Pupil - Instructional staff support |
| PPSGENAD | Per Pupil - General administration |
| PPSSCHAD | Per Pupil - School administration |
Detailed Dataset Fields
| TOTALREV | TOTAL ELEMENTARY-SECONDARY REVENUE - sum of TFEDREV, TSTREV, TLOCREV |
| TFEDREV | Total Revenue from Federal Sources |
| C14 | Federal revenue through the state - Compensatory (Title I) |
| C15 | Federal revenue through the state - Children with disabilities IDEA |
| C16 | Federal revenue through the state - Math, science, and teacher quality |
| C17 | Federal revenue through the state - Safe and drug free schools |
| C19 | Federal revenue through the state - Vocational and technical education |
| B11 | Federal revenue through the state - Bilingual education |
| C20 | Federal revenue through the state - All other |
| C25 | Federal revenue through the state - Child nutrition programs |
| C36 | Federal revenue - Nonspecified |
| B10 | Direct federal revenue - Impact aid (P.L. 815 and 874) |
| B12 | Direct federal revenue - Native American (Indian) education |
| B13 | Direct federal revenue - All other |
| TSTREV | Total Revenue from State Sources |
| C01 | General formula assistance |
| C04 | Staff improvement programs |
| C05 | Special education programs |
| C06 | Compensatory and basic skills programs |
| C07 | Bilingual education programs |
| C08 | Gifted and talented programs |
| C09 | Vocational education programs |
| C10 | School lunch programs |
| C11 | Capital outlay and debt service programs |
| C12 | Transportation programs |
| C13 | All other revenues from state sources |
| C24 | Census state, NCES local revenue |
| C35 | State revenue - Nonspecified |
| C38 | State payments on behalf - Benefits |
| C39 | State payments on behalf - Nonbenefits |
| TLOCREV | Total Revenue from Local Sources |
| T02 | Parent government contributions |
| T06 | Property taxes |
| T09 | General sales or gross receipts taxes |
| T15 | Public utility taxes |
| T40 | Individual and corporate income taxes |
| T99 | All other taxes |
| D11 | Revenue from other school systems |
| D23 | Revenue from cities and counties |
| A07 | Tuition fees from pupils and parents |
| A08 | Transportation fees from pupils and parents |
| A09 | School lunch revenues |
| A11 | Textbook sales and rentals |
| A13 | Student activity receipts |
| A15 | Student fees, nonspecified |
| A20 | Other sales and service revenues |
| A40 | Rents and Royalties |
| U11 | Sale of Property |
| U22 | Interest earnings |
| U30 | Fines and Forfeits |
| U50 | Private Contributions |
| U97 | Miscellaneous other local revenues |
| TOTALEXP | TOTAL ELEMENTARY-SECONDARY EXPENDITURE - sum of TCURELSC, NONELSEC, TCAPOUT, L12, Q11, I86 |
| TCURELSC | TOTAL CURRENT SPENDING FOR ELEMENTARY-SECONDARY PROGRAMS - sum of TCURINST, TCURSSVC, TCUROTH |
| TCURINST | TOTAL CURRENT SPENDING FOR INSTRUCTION |
| E13 | Current operation expenditure - Instruction |
| J13 | State payments on behalf - Instruction benefits |
| J12 | Own retirement system transfer - Instruction |
| J14 | State payments on behalf - Instruction nonbenefits |
| V91 | Exhibit - Payments to private schools |
| V92 | Exhibit - Payments to charter schools |
| TCURSSVC | TOTAL CURRENT SPENDING FOR SUPPORT SERVICES |
| E17 | Current operation expenditure - Pupil support |
| E07 | Current operation expenditure - Instructional staff support |
| E08 | Current operation expenditure - General administration |
| E09 | Current operation expenditure - School administration |
| V40 | Current operation expenditure - Operation and maintenance of plant |
| V45 | Current operation expenditure - Student transportation |
| V90 | Current operation expenditure - Business/central/other support services |
| V85 | Current operation expenditure - Nonspecified support services |
| J17 | State payments on behalf - Pupil support benefits |
| J07 | State payments on behalf - Instructional staff support benefits |
| J08 | State payments on behalf - General administration benefits |
| J09 | State payments on behalf - School administration benefits |
| J40 | State payments on behalf - Operation and maintenance of plant benefits |
| J45 | State payments on behalf - Student transportation benefits |
| J90 | State payments on behalf - Business/central/other support services benefits |
| J11 | Own retirement system transfer - Support services |
| J96 | State payments on behalf - Support services, nonbenefits |
| TCUROTH | TOTAL CURRENT SPENDING FOR OTHER ELEMENTARY-SECONDARY PROGRAMS |
| E11 | Current operation expenditure - Food services |
| V60 | Current operation expenditure - Enterprise operations |
| V65 | Current operation expenditure - Other elementary-secondary programs |
| J10 | State payments on behalf - Other benefits |
| J97 | State payments on behalf - Noninstructional and nonbenefits |
| NONELSEC | TOTAL CURRENT SPENDING FOR NONELEMENTARY-SECONDARY PROGRAMS |
| V70 | Current operation expenditure - Community services |
| V75 | Current operation expenditure - Adult education |
| V80 | Current operation expenditure - Other nonelementary-secondary programs |
| J98 | State payments on behalf - Nonelementary-secondary programs |
| TCAPOUT | TOTAL CAPITAL OUTLAY EXPENDITURE |
| F12 | Construction |
| G15 | Purchase of land and existing structures |
| K09 | Instructional equipment |
| K10 | Other equipment |
| K11 | Nonspecified equipment |
| J99 | State payments on behalf - Capital outlay |
| L12 | Payments to state governments |
| M12 | Payments to local governments |
| Q11 | Payments to other school systems |
| I86 | Interest on school system debt |
| Z32 | Total salaries and wages |
| Z33 | Total salaries and wages - Instruction |
| V11 | Total salaries and wages - Pupil support |
| V13 | Total salaries and wages - Instructional staff support |
| V15 | Total salaries and wages - General administration |
| V17 | Total salaries and wages - School administration |
| V21 | Total salaries and wages - Operation and maintenance of plant |
| V23 | Total salaries and wages - Student transportation |
| V37 | Total salaries and wages - Business/central/other support services |
| V29 | Total salaries and wages - Food services |
| Z34 | Total employee benefit payments |
| V10 | Total employee benefit payments - Instruction |
| V12 | Total employee benefit payments - Pupil support |
| V14 | Total employee benefit payments - Instructional staff |
| V16 | Total employee benefit payments - General administration |
| V18 | Total employee benefit payments - School administration |
| V22 | Total employee benefit payments - Operation and maintenance of plant |
| V24 | Total employee benefit payments - Student transportation |
| V38 | Total employee benefit payments - Business/central/other support services |
| V30 | Total employee benefit payments - Food services |
| V32 | Total employee benefit payments - Enterprise operations |
| _19H | Long-term debt outstanding at beginning of the fiscal year |
| _21F | Long-term debt issued during the fiscal year |
| _31F | Long-term debt retired during the fiscal year |
| _41F | Long-term debt outstanding at end of fiscal year |
| _61V | Short-term debt outstanding at beginning of the fiscal year |
| _66V | Short-term debt outstanding at end of the fiscal year |
| W01 | Cash and deposits, held at end of fiscal year - Debt service funds |
| W31 | Cash and deposits, held at end of fiscal year - Bond funds |
| W61 | Cash and deposits, held at end of fiscal year - Other funds |