Common Core of Data (CCD) School-Level Finance Survey (SLFS) 2021-2023

Common Core of Data (CCD) School-Level
Finance Survey (SLFS) 2022-2024

Appendix B
Form with Instructions

OMB# 1850-0930 v.4

September 2022
National Center for Education Statistics (NCES)

FORM F-33-SLFS

OMB No. 1850-0930: Approval Expires 10/31/2024

2022 SCHOOL-LEVEL FINANCE SURVEY
The National Center for Education Statistics (NCES), within the U.S. Department of Education (Department), is authorized to conduct this study by the Education Sciences Reform Act of 2002 (ESRA 2002; 20 U.S.C.
§9543). This collection is mandatory as a supplement to the Department Office for Civil Rights' (OCR) Civil Rights Data Collection (CRDC), authorized by Section 203(c)(1) of the 1979 Department of Education
Organization Act (DEOA 1979; 20 U.S.C. § 3413(c)(1)) and 34 C.F.R. § 100.6(b). OCR is authorized by Section 203(c)(3) of the DEOA to enter into contracts and other arrangements with public agencies as may be
necessary to carry out its compliance and enforcement functions. OCR is working with NCES to assist OCR with collecting school level finance data as part of the CRDC. The U.S. Census Bureau is administering this
survey on behalf of NCES. This study has been approved by the Office of Management and Budget (OMB). According to the Paperwork Reduction Act of 1995, no persons are required to respond to a collection of
information unless it displays a valid OMB control number. The valid OMB control number for this survey is 1850–0930. The time required to complete this survey is estimated to average 45-130 hours per response,
including the time to review instructions, gather the data needed, and complete and review the survey. If you have any comments concerning the accuracy of the time estimate, suggestions for improving this survey, or
any comments or concerns regarding the status of your individual submission of this survey, then please write to: School-Level Finance Survey (SLFS), National Center for Education Statistics, 550 12th Street, SW, 4th
floor, Washington, DC 20024-6121.

CURRENT OPERATION EXPENDITURE

Part I

Section A - ELEMENTARY-SECONDARY EDUCATION INSTRUCTIONAL
PROGRAMS - PREKINDERGARTEN THROUGH GRADE 12
1.

2.

3.

4.

5.

6.

7.

8.

10.

Employee benefits only
(Object series 200)

TOTAL (ALL current
operation objects)

(1)

(2)

(3)

Z33S/Z33SE

V10S/V10SE

E13S/E13SE

V11S/V11SE

V12S/V12SE

E17S/E17SE

V13S/V13SE

V14S/V14SE

E07S/E07SE

V15S/V15SE

V16S/V16SE

E08S/E08SE

V17S/V17SE

V18S/V18SE

E09S/E09SE

V21S/V21SE

V22S/V22SE

V40S/V40SE

V23S/V23SE

V24S/V24SE

V45S/V45SE

V37S/V37SE

V38S/V38SE

V90S/V90SE

V29S/V29SE

V30S/V30SE

E11S/E11SE

V32S/V32SE

V60S/V60SE

Instruction (function 1000)

Support services, pupils (function 2100)

Support services, instructional staff (function 2200)

Support services, general administration (function 2300)

Support services, school administration (function 2400)
Support services, operation and maintenance of plant
(function 2600)

Support services, student transportation (function 2700)
Business/central/other support services (functions 2500
and 2900)

Section B - ELEMENTARY-SECONDARY NONINSTRUCTIONAL
PROGRAMS
9.

Salaries only
(Object series 100)

Food services (function 3100)

Enterprise operations (function 3200)
V65S/V65SE

11.

Other

Section C - DISTRICTWIDE CURRENT EXPENDITURES
12.

CE4S/CE4SE

Districtwide current expenditures

CONTINUE WITH PART II ON NEXT PAGE ►

Part II

EXHIBIT AND SPECIAL ITEMS

Amount
Z39S/Z39SE

1.

Teacher salaries (function 1000: objects 1X1 and 1X3)
Z40S/Z40SE

2.

Instructional aide salaries (function 1000: objects 1X2)
V03S/V03SE

3.

Improvement of instruction (function 2210: objects 300-490, 530-550, 580, 600-620, 640-650, 730, 790, 810, and 890)
V04S/V04SE

4.

Library and media services (function 2220: objects 300-490, 530-550, 580, 600-620, 640-650, 730, 790, 810, and 890)
V93S/V93SE

5.

Books and periodicals (functions 1000 and 2220: object 640)
V02S/V02SE

6.

Technology-related supplies and purchased services (ALL functions: objects 351, 352, 432, 443, 530, and 650)
K14S/K14SE

7.

Technology-related hardware (ALL functions: object 734)
K15S/K15SE

8.

Page 2

Technology software (ALL functions: object 735)

2022 SCHOOL-LEVEL FINANCE SURVEY
BASIC INSTRUCTIONS
For help with questions, contact the Educational Finance
Branch of the U.S. Census Bureau at 1-800-622-6193 or
ERD.SLFS.List@census.gov.
Report amounts for the 2022 fiscal year as defined by the
school’s state government.
[Parenthetical references in bold below pertain to program,
function, and object codes contained in Financial Accounting
for Local and State School Systems, National Center for
Education Statistics, 2014.]
GUIDANCE ON FEDERAL FUND EXCLUSIONS

Line 2. Pupil support. Report expenditures for administrative,
guidance, health, and logistical support that enhance instruction.
Include attendance, social work, student accounting, counseling,
student appraisal, information, record maintenance, and placement
services. Also include medical, dental, nursing, psychological, and
speech services. (function 2100)
Line 3. Instructional staff support. Include expenditures for
supervision of instruction service improvements, curriculum
development, professional development and training of instructional
staff (whether provided internally or purchased from external
vendors), academic assessment, and media, library, and instructionrelated technology services. (function 2200)

The School-Level Finance Survey (SLFS) requests that schools
report all amounts twice: (1) including expenditures made from all
federal, state and local funds; and (2) including expenditures made
from all state and local funds, but excluding expenditures paid from
federal funds other than federal funds intended to replace local tax
revenues (e.g., expenditures paid from federal Impact Aid funds).

Line 4. General administration. Expenditure for board of education
and executive administration (office of the superintendent) services.
(function 2300)

SLFS item codes can be found in the upper-left corner of each
category on the form. Item codes ending in “S” should be used to
report the requested amounts including all federal, state and local
funds, and item codes ending in “SE” should be used to report those
amounts with exclusion of expenditures from federal funds other
than federal funds intended to replace local tax revenues.

Line 6. Operation and maintenance of plant. Expenditure for
building services (heating, electricity, air conditioning, property
insurance), care and upkeep of grounds and equipment, nonstudent
transportation vehicle operation and maintenance, and security
services. (function 2600)

For example, “Z39S” and “Z39SE” are the item codes for the
“Teacher salaries” category (Part II, line 1 of the survey form). Z39S
should include teacher salaries paid from all federal, state, and local
funds. Z39SE should include teacher salaries paid from these funds
with exclusion of teacher salaries paid from federal funds other than
federal funds intended to replace local tax revenues.
Part I – CURRENT OPERATION EXPENDITURE
Include for the functions shown on lines 1 through 11 expenditures
for salaries and wages only (column (1)), employee benefits only
(column (2)), and all current operation expenditure (column (3)).
Column (3) totals should include amounts entered in columns
(1) and (2). Additionally, column (3) totals should include such
objects as contracts, rent, insurance, utilities, maintenance services,
printing, tuition paid to private schools, purchase of food, supplies,
and materials. Exclude capital outlay expenditures, payments to
other local education agencies, payments to the state, cities,
counties, or special districts, debt service payments, interfund
transfers, and the purchase of stocks, bonds, securities, and other
investment assets. Employee benefit amounts in column (2) (and
the corresponding total in column (3)) should include payments
made by the state or other governments on behalf of the school
district that benefit active employees of the school district.
Section A – ELEMENTARY-SECONDARY EDUCATION
INSTRUCTIONAL PROGRAMS – PREKINDERGARTEN
THROUGH GRADE 12
Line 1. Instruction. Total current operation expenditure for activities
dealing with the interaction of teachers and students in the
classroom, home, or hospital as well as co-curricular activities.
Report amounts for activities of teachers and instructional aides or
assistants engaged in regular instruction, special education, and
vocational education programs. Exclude adult education programs.
(function 1000)

Line 5. School administration. Report expenditure for the office of
the principal services. (function 2400)

Line 7. Student transportation. Report expenditure for vehicle
operation, monitoring riders, and vehicle servicing and maintenance.
(function 2700)
Line 8. Business/central/other support services. Include
business support expenditures for fiscal services (budgeting,
receiving and disbursing funds, payroll, internal auditing, and
accounting), purchasing, warehousing, supply distribution, printing,
publishing, and duplicating services. Also include central support
expenditures for planning, research and development, evaluation,
information, management services, and expenditures for other
support services not included on lines 2 through 7. (functions 2500
and 2900)
Section B – ELEMENTARY-SECONDARY NONINSTRUCTIONAL
PROGRAMS
Line 9. Food services. Gross expenditure for cafeteria operations
to include the purchase of food but excluding the value of donated
commodities and purchase of food service equipment. (function
3100)
Line 10. Enterprise operations. Include expenditure for businesslike activities (such as a bookstore) where the costs are recouped
largely with user charges. (function 3200)
Line 11. Other. Report the expenditure for other elementarysecondary non-instructional activities not related to food services or
enterprise operations. Non-enterprise student activities should be
included with “instruction” on line 1.

CONTINUE ON PAGE 4 ►

Page 3

Section C – DISTRICTWIDE CURRENT EXPENDITURES
Line 12. Districtwide current expenditures. Report all school
district-wide current expenditures attributable to this school that can
not be reported separately in the categories broken out by
expenditure function above. Include here any current expenditures
for elementary-secondary education typically reported at the school
district level that have been allocated to this school, as well as any
school-level current expenditures that can not be reported
separately above in column (3) of Part I – Sections A and B of this
form.
To avoid duplication, do not include current expenditures here that
have already been reported above in column (3) of Part I – Sections
A and B for this school, or have already been reported within the
districtwide current expenditure amount of another school. Also
exclude nonelementary-secondary (e.g., community services, adult
education) and capital outlay expenditures. The total current
expenditure amount for this school should equal the sum of the
current expenditures reported here and reported above in column
(3) of Part I – Sections A and B of this form. (functions 1000, 2000,
3100, and 3200: objects 100-600, 810, 820, and 890; excluding
expenditures already included in Part I – Sections A and B)
PART II – EXHIBIT AND SPECIAL ITEMS
Line 1. Teacher salaries. Report total salaries and wages paid to
teachers during the school’s fiscal year. Include salaries and wages
paid to certified and noncertified permanent, temporary, and
substitute teachers. Include gross salaries and wages (without
deduction of withholdings for taxes, retirement coverage, health
insurance, etc.), as well as overtime, incentive pay, bonuses,
summer school pay, and supplemental pay for additional duties. Do
not include employee benefits (object 200) in this amount. (function
1000: objects 1X1 and 1X3)
Line 2. Instructional aide salaries. Report total salaries and wages
paid to instructional aides or assistants during the school’s fiscal
year. Include salaries and wages paid to aides or assistants of any
type (e.g., teaching assistants, graders, etc.) who assist with
classroom instruction. Include gross salaries and wages (without
deduction of withholdings for taxes, retirement coverage, health
insurance, etc.), as well as overtime, incentive pay, bonuses,
summer school pay, and supplemental pay for additional duties. Do
not include employee benefits (object 200) in this amount. (function
1000: objects 1X2)
Line 3. Improvement of instruction. Report nonpersonnel
expenditures for activities concerned with the improvement of
instructional services. Include expenditures for instruction and
curriculum development, and professional development and training
of instructional staff, whether provided internally or purchased from
external vendors. (These include such activities as workshops,
conferences, courses taken for college credit by instructional staff,
and the purchased services of curriculum developers.) Do not
include personnel expenditures such as salaries (object 100) or
employee benefits (object 200) in this amount. (function 2210:
objects 300-490, 530-550, 580, 600-620, 640-650, 730, 790, 810,
and 890)
Line 4. Library and media services. Report nonpersonnel
expenditures for libraries, audio-visual services, educational
television, and other educational media services. Include
expenditures for operating library facilities, developing and acquiring
library materials (e.g., library books and periodicals), and audiovisual support. Do not include personnel expenditures such as
salaries (object 100) or employee benefits (object 200) in this
amount. (function 2220: objects 300-490, 530-550, 580, 600-620,
640-650, 730, 790, 810, and 890)

Page 4

Line 5. Books and periodicals. Report expenditures for books,
textbooks, and periodicals used for classroom instruction or library
services. Include expenditures for books, magazines, and
newspapers prescribed and available for general use, including
reference books. Also include the cost of workbooks, textbooks that
are purchased to be resold or rented, and repairs to textbooks and
library books. Do not include expenditures for books and periodicals
not used specifically for instruction or library services, such as books
purchased for student support services or school administration
staff. Do not include expenditures for electronic books and
periodicals in this category; report those expenditures as technology
software or technology-related supplies instead.
Expenditures for books and periodicals that meet the standards for
classification as equipment should also not be reported here. (For
guidance on distinguishing between equipment and supplies, see
Appendix E of Financial Accounting for Local and State School
Systems, National Center for Education Statistics, 2014.) (functions
1000 and 2220: object 640)
Line 6. Technology-related supplies and purchased services.
Report expenditures for supplies and purchased services that are
technology-related. For technology-related supplies, include
expenditures on supplies that are typically used in conjunction with
technology-related hardware or software (e.g., compact discs, flash
drives, cables, and monitor stands). Technology-related hardware
and software costs below the capitalization threshold (e.g., laptop,
Kindle, and iPad costs that fall below the capitalization threshold)
should also be reported here.
For technology-related purchased services, include expenditures on
data processing, coding, and other technical services; repairs and
maintenance services for technology equipment that are not directly
provided by school district personnel; and rentals or leases of
computers and related equipment. Purchased communications
services, such as all costs associated with voice, data (i.e., Internet),
and video communications charges should also be reported here.
Expenditures for technology-related equipment should not be
reported here, but instead be reported in the “Technology-related
hardware” or “Technology-related software” category as appropriate.
(For guidance on distinguishing between equipment and supplies,
see Appendix E of Financial Accounting for Local and State School
Systems, National Center for Education Statistics, 2014.) (ALL
functions: objects 351, 352, 432, 443, 530, and 650)
Line 7. Technology-related hardware. Report expenditures for
technology-related hardware that exceed the capitalization
threshold. Include purchases of network equipment, servers,
personal computers, printers, scanners, other peripherals, and other
electronic devices. Do not include expenditures for nontechnologyrelated equipment such as machinery (object 731), vehicles (object
732), and furniture (object 733). Expenditures for technology-related
supplies should not be reported here, but instead be reported in the
“Technology-related supplies and purchased services” category.
(For guidance on distinguishing between equipment and supplies,
see Appendix E of Financial Accounting for Local and State School
Systems, National Center for Education Statistics, 2014.) (ALL
functions: object 734)
Line 8. Technology software. Report expenditures for software
that exceed the capitalization threshold. Include purchases of
commercial, off-the-shelf software and downloaded software, as well
as fees for licenses to use the software. Expenditures for software
that meet the standards for classification as a supply (e.g., software
expenses below the capitalization threshold) should not be reported
here, but instead be reported in the “Technology-related supplies
and purchased services” category. (For guidance on distinguishing
between equipment and supplies, see Appendix E of Financial
Accounting for Local and State School Systems, National Center for
Education Statistics, 2014.) (ALL functions: object 735)