Form F-33 ANNUAL SURVEY OF SCHOOL SYSTEM FINANCES

F-33 (2024)

OMB No. 0607-0700: Approval Expires 09/30/2025
U.S. DEPARTMENT OF COMMERCE
U.S. CENSUS BUREAU

2024 ANNUAL SURVEY OF
SCHOOL SYSTEM FINANCES
FORM

F-33 (9-19-2024)

In correspondence pertaining to this report,
please refer to the Census File Number above
your address.

(Please correct any error in name, address, and ZIP Code)
Please note that this is a national form that applies to governments with wide differences in the size of their service areas, the amount of population
served, and the extent and complexity of their financial accounts. We estimate public reporting burden for this collection of information to be an
average of 97 hours if responding using the codes on this form, or 18.25 hours using state education agency account codes, including time for
reviewing instructions, searching existing data sources, gathering and maintaining data needed, and completing and reviewing the collection of
information. Send comments regarding the burden estimate or any other aspect of this collection of information, including suggestions for reducing
this burden, to: erd.surveys@census.gov. Be sure to use "ERD Survey Comments 0607-0700" as the subject.

NOTE

➙

Please read the instructions on pages 8 through 14 before completing this form.

Reference numbers pertain to revenue and expenditure codes contained in Financial Accounting for Local and State
School Systems: 2014 Edition, National Center for Education Statistics (2015).

Part I

Amount
Omit cents

REVENUE

Section A – FROM LOCAL SOURCES

TØ6

1. Property taxes (1110, 1140)
TØ9

2. General sales or gross receipts tax (1120)
T15

3. Public utility taxes (1190)
T4Ø

4. Individual and corporate income taxes (1130)
T99

5. All other taxes (1190)
TØ2

6. Parent government contributions (dependent school systems only – 1200)
D23

7. Revenue from cities and counties (1200, 1320, 1330, 1420, 1430, 1960, 2100, 2200, 2800)
8. Revenue from other school systems (within state – 1321, 1421, 1951;
out of state – 1331, 1350, 1431, 1952)

D11

AØ7

9. Tuition fees from pupils, parents, and other private sources (1310, 1340)
AØ8

10. Transportation fees from pupils, parents, and other private sources (1410, 1440)
A11

11. Textbook sales and rentals (1940)
AØ9

12. School meal programs (1600)
A13

13. District activity receipts (1700)
A2Ø

14. Other sales and service revenues (1800)
A4Ø

15. Rents and royalties (1910)
U11

16. Sale of property

FORM F-33 (9-19-2024)

Part I

REVENUE – Continued

Amount – Omit cents
U22

Section A – FROM LOCAL SOURCES – Continued
17. Interest earnings (1510)

U3Ø

18. Fines and forfeits
U5Ø

19. Private contributions (1920)
U97

20. Miscellaneous other local revenue (1980, 1990)
CØ1

Section B – FROM STATE SOURCES (3100, 3200, 3800)
1. General formula assistance

CØ4

2. Staff improvement programs
CØ5

3. Special education programs
CØ6

4. Compensatory and basic skills attainment programs
CØ7

5. Bilingual education programs
CØ8

6. Gifted and talented programs
CØ9

7. Career and technical education programs
C1Ø

8. School meal programs
C11

9. Capital outlay and debt service programs
C12

10. Transportation programs
C13

11. All other revenues from state sources
Section C – FROM FEDERAL SOURCES THROUGH THE STATE GOVERNMENT (4200, 4500)
1. Title I

C14

C15

2. IDEA, Part B, Sections 611 and 619 - Special Education Grants to States and Preschool Grants
C19

3. Career and technical education
C22

4. Title II, Part A - Supporting Effective Instruction
C23

5. Title IV, Part A, Subpart 1, Section 4105 - Student Support and Academic Enrichment Grants
C26

6. Title IV, Part B - 21st Century Community Learning Centers
C25

7. School meal programs - Child Nutrition Act (exclude commodities)
C27

8. Title V, Part B, Subpart 2 - Rural and Low-Income School Program
B11

9. Title III, Part A - English Language Acquisition State Grants
C20

10. All other federal aid through the state
Section D – FROM FEDERAL SOURCES DIRECTLY (4100, 4300, 4700, 4800)

B1Ø

1. Title VII - Impact Aid
B12

2. Title VI - Indian, Native Hawaiian, and Alaska Native Education
B14

3. Title V, Part B, Subpart 1 - Small, Rural School Achievement Program
B13

4. All other direct federal aid
Page 2

CONTINUE WITH PART II ON PAGE 3

Part II

CURRENT OPERATION EXPENDITURE

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

Salaries only
(Object series 100)

Employee benefits only
(Object series 200,
except 240)

(1)

TOTAL (ALL current
operation objects)

(2)

(3)

Z33

V1Ø

E13

V11

V12

E17

V13

V14

EØ7

V15

V16

EØ8

V17

V18

EØ9

6. Support services, operation and
maintenance of plant (2600)

V21

V22

V4Ø

7. Support services, student transportation (2700)

V23

V24

V45

8. Business/central/other support services
(2500 and 2900)

V37

V38

V9Ø

V29

V3Ø

E11

V32

V6Ø

1. Instruction (1000)
2. Support services, students (2100)
3. Support services, instructional staff (2200)
4. Support services, general administration (2300)
5. Support services, school administration (2400)

Section B – ELEMENTARY-SECONDARY
NONINSTRUCTIONAL PROGRAMS
9. Food services (3100)
10. Enterprise operations (3200)

V65

11. Other
V7Ø

Section C – NONELEMENTARY-SECONDARY
PROGRAMS
12. Community services (3300)

V75

13. Adult education
V8Ø

14. Other

Part III

CAPITAL OUTLAY EXPENDITURES

Amount
Omit cents
F12

1. Construction (object 450)
G15

2. Land and existing structures (objects 710, 720, 740)
KØ9

3. Instructional equipment (object 730, function 1000)
K1Ø

4. All other equipment (object 730, functions 2000, 3000, 4000)

Part IV

OTHER EXPENDITURES BY LOCAL EDUCATION AGENCY

Q11

1. Payments to other school systems (objects 511, 512, 561, 562, 566, 567, 591, 592)
L12

2. Payments to state governments (objects 565, 569)
M12

3. Payments to local governments (objects 565, 569)
I86

4. Interest on school system indebtedness (objects 832, 835)
CONTINUE WITH PART V ON PAGE 4
FORM F-33 (9-19-2024)

Page 3

Part V

Amount
Omit cents

STATE PAYMENTS ON BEHALF OF THE LOCAL EDUCATION AGENCY
(Revenue source code 3900)
C38

1. For employee benefits
C39

2. All other (textbooks, school bus purchases, etc.)

Part VI

19H

DEBT

Section A – LONG TERM – Term of more than one year
1. Outstanding at beginning of the fiscal year
21F

2. Issued during fiscal year (revenue code 5110)
31F

3. Retired during fiscal year (object 831)
41F

4. Outstanding at end of fiscal year (line 1 plus line 2 minus line 3)
61V

Section B – SHORT TERM – Term of one year or less
1. Outstanding at beginning of fiscal year

66V

2. Outstanding at end of fiscal year

Part VII

CASH AND INVESTMENTS HELD AT END OF FISCAL YEAR
Funds

Type of asset

Debt service
WØ1

Bond

Other

W31

W61

Cash and deposits (include CDs and security holdings)

Part VIII

FALL MEMBERSHIP – October 2023

Membership
V33

Enter the count of pupils enrolled on the school day closest to October 1, 2023

Part IX

SPECIAL PROCESSING ITEMS
Item

Code

1. Student fees, nonspecified

A15

2. Census local, NCES state revenue

TØ7

3. Census state, NCES local revenue

C24

4. State revenue, nonspecified

C35

5. Federal revenue, nonspecified

C36

6. State payment on behalf of the LEA, instruction employee benefits

J13

7. State payment on behalf of the LEA, student support services employee benefits

J17

8. State payment on behalf of the LEA, instructional staff support employee benefits

JØ7

9. State payment on behalf of the LEA, general administration employee benefits

JØ8

10. State payment on behalf of the LEA, school administration employee benefits

JØ9

11. State payment on behalf of the LEA, operation and maintenance of plant
employee benefits

J4Ø

12. State payment on behalf of the LEA, student transportation employee benefits

J45

13. State payment on behalf of the LEA, business/central/other employee benefits

J9Ø

14. State payment on behalf of the LEA, other employee benefits

J1Ø

15. Support services expenditures, nonspecified

V85

Amount – Omit cents

CONTINUE WITH PART IX ON PAGE 5
Page 4

FORM F-33 (9-19-2024)

Part IX

SPECIAL PROCESSING ITEMS – Continued
Item

Code

16. Equipment expenditure, nonspecified

K11

17. Own retirement system transfer, instruction

J12

18. Own retirement system transfer, support services

J11

19. Federal revenue on behalf of school system

B23

20. State payment on behalf of the LEA, instructional nonbenefits

J14

21. State payment on behalf of the LEA, support services nonbenefits

J96

22. State payment on behalf of the LEA, noninstructional programs nonbenefits

J97

23. State payment on behalf of the LEA, nonelementary-secondary programs

J98

24. State payment on behalf of the LEA, capital outlay

J99

Part X

EXHIBITS OF SELECTED ITEMS REPORTED ABOVE
IN II and III

1. Payments to private schools (objects 563, 566)

V91

2. Payments to charter schools (objects 562, 564, 567)

V92

3. Total salaries and wages (object 100 – ALL functions)

Z32

4. Total employee benefit payments (object 200 – ALL functions)

Z34

5. Teacher salaries – Regular education programs (program 100)

Z35

6. Teacher salaries – Special education programs (program 200)

Z36

7. Teacher salaries – Vocational education programs (program 300)

Z37

8. Teacher salaries – Other education programs (programs 400, 900)

Z38

9. Textbooks (object 640, function 1000)

V93

10. Utilities and energy services (objects 410, 620 – function 2600)

V95

11. Technology-related supplies and purchased services (objects 351, 352, 432, 443, 530,
650 – ALL functions)

VØ2

12. Technology-related equipment (objects 734, 735 – ALL functions)

K14

13. RESA current expenditures on behalf of the LEA (objects 100-600, 810, 820, and 890
for functions 1000, 2000, 3100, and 3200; exclude objects 511, 512, 561-567, 569,
591, and 592)

CE3

Part XI

Amount
Omit Cents

ESSA: CURRENT EXPENDITURES BY FUND TYPE
(Exhibits of selected items reported above in II-A and II-B)

1. Current expenditures for public elementary-secondary education programs paid from state
and local funds, excluding private funds, and including current expenditures paid from
federal funds intended to replace local tax revenues (objects 100-600, 810, 820, and 890
for functions 1000, 2000, 3100, and 3200 – state funds, local funds, and federal funds
intended to replace local tax revenues only, excluding private funds; exclude objects 511,
512, 561-567, 569, 591, and 592)

CE1

2. Current expenditures for public elementary-secondary education programs paid from
federal funds, excluding federal funds intended to replace local tax revenues (objects
100-600, 810, 820, and 890 for functions 1000, 2000, 3100, and 3200 – federal funds
only, excluding federal funds intended to replace local tax revenues; exclude objects
511, 512, 561-567, 569, 591, and 592)

CE2

CONTINUE WITH PART XII ON PAGE 6
FORM F-33 (9-19-2024)

Page 5

Part XII

SPECIAL EDUCATION CURRENT EXPENDITURES
(Exhibits of selected items reported above in II-A and II-B)
Item

Code

1. Current expenditures for public elementary-secondary special education programs

SE1

(program 200: objects 100-600, 810, 820, and 890 for functions 1000, 2000, 3100, and
3200; exclude objects 511, 512, 561, 562, 564, 565, 567, 591, and 592)
2. Instructional expenditures for public elementary-secondary special education programs
(program 200: objects 100-600, 810, and 890 for function 1000; exclude objects 561, 562,
564, 565, 567, 591, and 592)

SE2

3. Student support services expenditures for public elementary-secondary special education

programs (program 200: objects 100-600, 810, and 890 for function 2100; exclude objects
591 and 592)

SE3

4. Instructional staff support services expenditures for public elementary-secondary special

SE4

5. Student transportation support services expenditures for public elementary-secondary

SE5

education programs (program 200: objects 100-600, 810, and 890 for function 2200;
exclude objects 591 and 592)

special education programs (program 200: objects 100-600, 810, and 890 for function
2700; exclude objects 511, 512, 591, and 592)

Part XIII

Amount – Omit cents

COVID-19 FEDERAL ASSISTANCE FUNDS (Exhibits of
selected items reported above in I-C, II, and III)

Section A – REVENUE
1. Coronavirus Aid, Relief, and Economic Security (CARES) Act Elementary and Secondary

AR1

2. Coronavirus Response and Relief Supplemental Appropriations Act (CRRSA) Elementary

AR1A

School Emergency Relief (ESSER I) Fund

and Secondary School Emergency Relief (ESSER II) Fund

3. American Rescue Plan (ARP) Act Elementary and Secondary School Emergency Relief
(ARP ESSER) Fund

AR1B

4. CARES Act Governor’s Emergency Education Relief (GEER I) Fund

AR2

5. CRRSA Act Governor’s Emergency Education Relief (GEER II) Fund

AR2A

6. CARES Act Education Stabilization Fund – Reimagine Workforce Preparation (ESF-RWP)

AR3

Discretionary Grant

7. Coronavirus Relief Fund (CRF)
8. ARP Act Coronavirus State and Local Fiscal Recovery Funds (SLFRF)

AR6
AR6A

Section B – EXPENDITURE
1. Current expenditures paid from COVID-19 Federal Assistance Funds for public elementary secondary education (objects 100-600, 810, 820, and 890 for functions 1000, 2000, 3100,
and 3200; exclude objects 511, 512, 561-567, 569, 591, and 592)

2. Current expenditures paid from ESSER I Funds (objects 100-600, 810, 820, and 890 for
functions 1000, 2000, 3100, and 3200; exclude objects 511, 512, 561-567, 569, 591, and
592)

3. Current expenditures paid from ESSER II Funds (objects 100-600, 810, 820, and 890 for
functions 1000, 2000, 3100, and 3200; exclude objects 511, 512, 561-567, 569, 591, and
592)

4. Current expenditures paid from ARP ESSER Funds (objects 100-600, 810, 820, and 890 for

functions 1000, 2000, 3100, and 3200; exclude objects 511, 512, 561-567, 569, 591, and 592)

5. Current expenditures paid from GEER I Funds (objects 100-600, 810, 820, and 890 for
functions 1000, 2000, 3100, and 3200; exclude objects 511, 512, 561-567, 569, 591, and
592)

6. Current expenditures paid from GEER II Funds (objects 100-600, 810, 820, and 890 for
functions 1000, 2000, 3100, and 3200; exclude objects 511, 512, 561-567, 569, 591, and
592)

7. Current expenditures paid from the CRF (objects 100-600, 810, 820, and 890 for functions
1000, 2000, 3100, and 3200; exclude objects 511, 512, 561-567, 569, 591, and 592)

8. Current expenditures paid from ARP Act SLFRF (objects 100-600, 810, 820, and 890 for
functions 1000, 2000, 3100, and 3200; exclude objects 511, 512, 561-567, 569, 591, and
592)

AE1

AE1A

AE1B
AE1C
AE1D

AE1E
AE1F
AE1G

9. Instructional expenditures paid from COVID-19 Federal Assistance Funds for public
elementary-secondary education (objects 100-600, 810, and 890 for function 1000;
exclude objects 561-567, 569, 591, and 592)
Page 6

AE2
FORM F-33 (9-19-2024)

Part XIII

COVID-19 FEDERAL ASSISTANCE FUNDS – Continued
(Exhibits of selected items reported above in I-C, II, and III)
Item

Code

Amount – Omit cents

Section B – EXPENDITURE – Continued
10. Instructional expenditures paid from ESSER I Funds (objects 100-600, 810, and 890 for
function 1000; exclude objects 561-567, 569, 591, and 592)

11. Instructional expenditures paid from ESSER II Funds (objects 100-600, 810, and 890 for
function 1000; exclude objects 561-567, 569, 591, and 592)

12. Instructional expenditures paid from ARP ESSER Funds (objects 100-600, 810, and 890
for function 1000; exclude objects 561-567, 569, 591, and 592)

13. Instructional expenditures paid from GEER I Funds (objects 100-600, 810, and 890 for function
1000; exclude objects 561-567, 569, 591, and 592)

14. Instructional expenditures paid from GEER II Funds (objects 100-600, 810, and 890 for
function 1000; exclude objects 561-567, 569, 591, and 592)

15. Instructional expenditures paid from the CRF (objects 100-600, 810, and 890 for function
1000; exclude objects 561-567, 569, 591, and 592)

16. Instructional expenditures paid from ARP Act SLFRF (objects 100-600, 810, and 890 for
function 1000; exclude objects 561-567, 569, 591, and 592)

17. Support services expenditures paid from COVID-19 Federal Assistance Funds for public
elementary-secondary education (objects 100-600, 810, 820, and 890 for function 2000;
exclude objects 511, 512, 591, and 592)

18. Capital outlay expenditures paid from COVID-19 Federal Assistance Funds (objects
100-700, and 890 for function 4000; object 700 for ALL functions)

19. Capital outlay expenditures paid from ESSER I Funds (objects 100-700, and 890 for
function 4000; object 700 for ALL functions)

20. Capital outlay expenditures paid from ESSER II Funds (objects 100-700, and 890 for
function 4000; object 700 for ALL functions)

21. Capital outlay expenditures paid from ARP ESSER Funds (objects 100-700, and 890 for
function 4000; object 700 for ALL functions)

22. Capital outlay expenditures paid from GEER I Funds (objects 100-700, and 890 for
function 4000; object 700 for ALL functions)

23. Capital outlay expenditures paid from GEER II Funds (objects 100-700, and 890 for
function 4000; object 700 for ALL functions)

24. Capital outlay expenditures paid from the CRF (objects 100-700, and 890 for function
4000; object 700 for ALL functions)

25. Capital outlay expenditures paid from ARP Act SLFRF (objects 100-700, and 890 for
function 4000; object 700 for ALL functions)

26. Technology-related supplies and purchased services expenditures paid from COVID-19
Federal Assistance Funds (objects 351, 352, 432, 443, 530, 650 – ALL functions)

27. Technology-related equipment expenditures paid from COVID-19 Federal Assistance
Funds (objects 734, 735 – ALL functions)

28. Support services operation and maintenance of plant expenditures paid from COVID-19
Federal Assistance Funds for public elementary-secondary education (objects 100-600,
810, 820, and 890 for function 2600; exclude objects 591 and 592)

29. Food services operations expenditures paid from COVID-19 Federal Assistance Funds for
public elementary-secondary education (objects 100-600, 810, 820, and 890 for function
3100; exclude objects 591 and 592)

AE2A
AE2B
AE2C
AE2D
AE2E
AE2F
AE2G
AE3

AE4
AE4A
AE4B
AE4C
AE4D
AE4E
AE4F
AE4G
AE5
AE6
AE7

AE8

Remarks – Please use this space for any explanation that may be essential in understanding your reported data. If additional space is required, please
attach a separate sheet.

FORM F-33 (9-19-2024)

Page 7

BASIC INSTRUCTIONS AND SUGGESTIONS
FINAL AUDITED FIGURES ARE UNNECESSARY. If substantially accurate
figures can be supplied on a preliminary basis, please do not
delay submitting this report.
1. INCLUDE the unduplicated revenues and expenditures from all funds:
a.
b.
c.
d.

General fund
Special revenue funds
Federal projects funds
Debt service fund

e. Capital projects funds
f. Food service fund
g. District activity funds

2. EXCLUDE transfers of monies between funds, transactions of custodial
and private trust funds, purchase of commodities, and purchase of securities
for investment purposes.
3. In cases where revenues were not received, no expenditures made, or no
debt or assets, report "0" for the items. Please describe the basis of any
estimates or prorations used to report amounts requested on
this form in the "Remarks" section.
4. For help with questions, contact the Educational Finance Branch of the
U.S. Census Bureau at 1–800–622–6193 or erd.f33.list@census.gov.
Part I – REVENUE
Section A – FROM LOCAL SOURCES
Lines 1–5. Independent school districts should report their tax receipts
here. Line 1 (property taxes) will be applicable to most independent
school districts. Lines 2 through 5 will be applicable to only a relatively
small number of districts. Taxes reported here should be those which
the district has the power to levy. State taxes and state property tax
relief payments should be excluded here and reported instead in
section B. Include current and delinquent tax revenues and penalties.
Line 6. Dependent school systems should report their tax receipts and
any other amounts appropriated by their parent government on line 6 (Census
code T02).
Line 7. Report taxes for education levied by separate county and city
governments and transferred to the school system. Include monies received
from debt issued in the name of a local (nonschool system) government and
transferred to the school system. Regional school systems should report
assessments received from cities and towns here. Assessments received
from independent school districts should be reported on line 8.
Line 8. Report payments received from other school systems, both
within and outside the state, for tuition, transportation, and other
services (such as purchasing and data processing). Regional school
systems should report assessments received from independent school
districts here. Assessments received from cities and towns should be
reported on line 7.

Line 2. Report revenues from programs designed to improve the quality and
quantity of local education agency staff. Examples include additional teacher
units, teacher benefits, retirement and social security paid directly to local
education agencies, mentor teachers, teacher induction, staff development
contracts and stipends, career ladder contracts, in-service training, health
insurance, principal leadership, teacher quality contracts, and salaries for
specific types of instructional and support staff (other than for staff directly
associated with the programs described on lines 3 through 10).
Line 3. Enter revenues for the education of physically and mentally disabled
students.
Line 4. Include revenues from state compensatory education for "at risk" or
other economically disadvantaged students, including migratory children
(unless bilingual –– see line 5) and orphans. Also include amounts from state
programs directed toward the attainment of basic skills. Include categorical
education excellence and quality education programs that provide more than
staff enhancements –– such as materials, resource centers, and equipment.
Programs that focus on staff should be reported on line 2.
Lines 5–10. Enter state revenues for the type of program indicated. Include
career and technical education programs on line 7; school meal matching
payments on line 8; school construction, building aid, and interest and
principal payments on line 9; and bus driver salaries and bus replacements
on line 10.
Line 11. Report amounts for specific programs not described above on lines
1 through 10 including instructional materials, textbooks, computer
equipment, library resources, guidance and psychological services, driver
education, energy conservation, enrollment increases and losses, health,
alcohol and drug abuse, AIDS, child abuse, summer school, prekindergarten
and early childhood, adult education (excluding vocational), desegregation,
private schools, safety and law enforcement, and community services.
Also include on line 11 those items financed by relatively minor state taxes,
licenses, fees, and funds such as severance and license taxes, timber and
motor vehicle excise taxes, payments in lieu of taxes, refunds, land
reimbursement, and forest funds.
Report in Part IX the amount of any state revenue item that cannot be
reported because the item covers more than one of the items on lines 1
through 11, such as "total state revenues" not broken down by program.
Section C – FROM FEDERAL SOURCES THROUGH THE STATE
GOVERNMENT
Line 1. Report all federal revenues distributed through Title I of the Elementary
and Secondary Education Act (ESEA) as reauthorized by the Every Student
Succeeds Act (ESSA). Include basic, concentration, targeted, and education
finance incentive grants. Also include revenues from state assessment grants,
grants for the education of migratory children, and grants for prevention and
intervention programs for neglected, delinquent, or at-risk children.

Lines 9–14. Report all student fees on these lines. Gross receipts from
sale of school breakfasts, lunches, and milk (from students, teachers,
adults, but not from state or federal funds) should be entered on line 12.
Gross district activity receipts for those funds under control of the
custodian of district funds should be included on line 13. Revenues from other
sales and services, including community services activities should be entered
on line 14. Report in Part IX the amount of any student fee that cannot be
reported because the fee covers more than one of the items on lines 9
through 14, such as lump sum fees for both tuition and transportation.

Line 2. Report federal revenues awarded under the Individuals with Disabilities
Education Act (IDEA 2004). Only include formula grants authorized in Part B,
sections 611 and 619 of this legislation. Exclude grants authorized in Part C of this
law; report these grants in Part I-C10 of this form instead. Also exclude project
grants authorized in Part D of this law; report these grants in Part I-D4 of this form
instead.

Line 15–20. Include revenues received from allowing temporary possession
or granting rights to the use of school district buildings, land, or other
properties on line 15. Report amounts received from sale of real property,
buildings (and improvements to them), land easements, rights-of-way, and
other capital assets (buses, automobiles, etc.) on line 16. Include interest
earnings from all funds held by the school system on line 17. Report
revenues from penalties imposed for violations of law on line 18. Report gifts
of cash or securities from private individuals or organizations on line 19.
Report receipts from refunds of prior year expenditures and other revenue
from local sources not provided for elsewhere on line 20. Report in Part VI the
amount of monies from debt issuances.

Line 4. Report all Supporting Effective Instruction formula grants distributed
through Title II, Part A of the Elementary and Secondary Education Act (ESEA)
as reauthorized by the Every Student Succeeds Act (ESSA).

Section B – FROM STATE SOURCES

Line 6. Report all 21st Century Community Learning Centers grants distributed
through Title IV, Part B of the Elementary and Secondary Education Act (ESEA)
as reauthorized by the Every Student Succeeds Act (ESSA).

Include all state payments made directly to the local education agency.
Exclude state payments made on behalf of the local education agency and
report instead in Part V.
Line 1. Include revenue from general noncategorical state assistance
programs such as foundation, minimum or basic formula support,
principal apportionment, equalization, flat or block grants, and state
public school fund distributions. Also include state revenue dedicated
from major state taxes, such as income and sales taxes. Revenues from
minor state taxes should be included on line 11.

Line 3. Report all federal revenues distributed though the state for career and
technical education programs. Include formula grants authorized by section 131 of
the Carl D. Perkins Career and Technical Education Act. Also include revenues
from Basic State Grants authorized under this law.

Line 5. Report all Student Support and Academic Enrichment Grants distributed
through Title IV, Part A, subpart 1, section 4105 of the Elementary and Secondary
Education Act (ESEA) as reauthorized by the Every Student Succeeds Act (ESSA).

Line 7. Report all federal revenues from school meal and child nutrition programs
authorized under the Child Nutrition Act. Include federal reimbursement revenues
provided under the National School Lunch Act, School Breakfast Program, Special
Milk Program, a la carte sales, etc. Report cash payments only – exclude the
value of donated commodities.
Line 8. Report all grants received from the Rural and Low-Income School
Program under Title V, Part B, subpart 2 of the Elementary and Secondary
Education Act (ESEA) as reauthorized by the Every Student Succeeds Act (ESSA).
Only include federal revenues disbursed through the state under Title V, Part B,
subpart 2 of this law; federal grants awarded directly to local education agencies
under Title V, Part B, subpart 1 should be reported in Part I-D3 of this form instead.
CONTINUE ON PAGE 9

Page 8

FORM F-33 (9-19-2024)

Section C – FROM FEDERAL SOURCES THROUGH THE STATE
GOVERNMENT – Continued
Line 9. Report all project grants for English language acquisition distributed
through the state under Title III of the Elementary and Secondary Education Act
(ESEA) as reauthorized by the Every Student Succeeds Act (ESSA).
Line 10. Report the total of all other federal funds disbursed through the state
to the local education agency not included in lines 1 through 9 above. Include
comprehensive literacy development grants under Title II, Part B, subpart 2, and
charter school grants received through the state authorized under Title IV, Part
C of the Elementary and Secondary Education Act (ESEA) as reauthorized by
the Every Student Succeeds Act (ESSA). Also include Education for Homeless
Children and Youth grants authorized under the McKinney-Vento Homeless
Assistance Act and grants authorized in Part C of IDEA. Report in Part IX the
amount of any federal revenue item that cannot be reported because the item
covers more than one of the items in Parts IC1-10 and ID1-4, such as "total
federal revenues" not broken down by program.
Section D – FROM FEDERAL SOURCES DIRECTLY
Line 1. Report all federal Impact Aid payments for construction and for
maintenance and operation provided under Title VII of the Elementary and
Secondary Education Act (ESEA) as reauthorized by the Every Student
Succeeds Act (ESSA).
Line 2. Report all project and formula grants for Indian, Native Hawaiian, and
Alaska Native education distributed under Title VI of the Elementary and
Secondary Education Act (ESEA) as reauthorized by the Every Student
Succeeds Act (ESSA).
Line 3. Report all grants received from the Small, Rural School Achievement
Program under Title V, Part B, subpart 1 of the Elementary and Secondary
Education Act (ESEA) as reauthorized by the Every Student Succeeds Act
(ESSA). Only include federal revenues awarded directly to the local education
agency under Title V, Part B, subpart 1 of this law; federal grants disbursed
through the state under Title V, Part B, subpart 2 should be reported in Part
I-C9 of this form instead.
Line 4. Report the total of all other federal grants awarded directly to the local
education agency not included in lines 1 through 3 above. Include project grants
authorized under Part D of IDEA, as well as federal Head Start, magnet
schools, and gifted and talented program grants provided directly to the local
education agency. Report in Part IX the amount of any federal revenue item
that cannot be reported because the item covers more than one of the items in
Parts IC1-10 and ID1-4, such as "total federal revenues" not broken down by
program.
Part II – CURRENT OPERATION EXPENDITURE
Include for the functions shown on lines 1 though 14 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 from Part II

Include instead in:

Parenthetical references in bold below pertain to function
codes contained in Financial Accounting for Local and State
School Systems: 2014 Edition, National Center for Education
Statistics (2015).
Section A – ELEMENTARY-SECONDARY EDUCATION
INSTRUCTION PROGRAMS – PREKINDERGARTEN THROUGH
GRADE 12
Line 1. Instruction (1000). Total current operation expenditure for
activities dealing with the interaction of teachers and students in the
classroom, home, or hospital as well as co-curricular activities. Report
amounts for activities of teachers and instructional aides or assistants
engaged in regular instruction, special education, and vocational
education programs. Exclude adult education programs (report on line 13).
Line 2. Student support (2100). 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.
Line 3. Instructional staff support (2200). Include expenditures for
supervision of instruction service improvements, curriculum development,
instructional staff training, academic assessment, and media, library, and
instruction-related technology services.
Line 4. General administration (2300). Expenditure for board of
education and executive administration (office of the superintendent) services.
Line 5. School administration (2400). Report expenditure for the
office of the principal services.
Line 6. Operation and maintenance of plant (2600). Expenditure for
buildings services (heating, electricity, air conditioning, property
insurance), care and upkeep of grounds and equipment, nonstudent
transportation vehicle operation and maintenance, and security services.
Line 7. Student transportation (2700). Report expenditure for vehicle
operation, monitoring riders, and vehicle servicing and maintenance.
Line 8. Business/central/other support services (2500 and 2900).
Include business support expenditures for fiscal services (budgeting, receiving
and disbursing funds, payroll, internal auditing, and accounting), purchasing,
warehousing, supply distribution, printing, publishing, and duplicating services.
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. Report in Part IX, line 15 (support
service expenditures, nonspecified) any item that cannot be reported because it
covers more than one of the items on lines 2 through 8, such as "total support
services" not broken down by function.
Section B – ELEMENTARY-SECONDARY NONINSTRUCTIONAL
PROGRAMS
Line 9. Food services (3100). Gross expenditure for cafeteria
operations to include the purchase of food but excluding the value of
donated commodities and purchase of food service equipment (report
equipment in Part III-4).

Capital outlay expenditures

Part III

Payments to other school systems
Payments to the state, cities,
counties, or special districts

Part IV, line 1

Line 10. Enterprise operations (3200). Include expenditure for
business-like activities (such as a bookstore) where the costs are
recouped largely with user charges.

Part IV, lines 2 and 3
Part IV, line 4 and Part VI,
Section A, line 3

Line 11. Other. Report the expenditure for other elementary-secondary
non-instructional activities not related to food services or enterprise operations.
Nonenterprise student activities should be included with "instruction" on line 1.

Debt service payments
State payments on behalf of
school systems

Part IX, lines 6–14

Also exclude interfund transfers and the purchase of stocks, bonds,
securities, and other investment assets.

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FORM F-33 (9-19-2024)

Page 9

Section C – NONELEMENTARY-SECONDARY PROGRAMS
Line 12. Community services (3300). Include any local education agency
expenditure for providing noneducation services such as, operation of a
swimming pool, public library, programs for the elderly, and child care centers.
Line 13. Adult education. Expenditures for basic adult education
classes, such as GED or high school equivalency. Post-secondary programs
for adults should be reported on line 14.
Line 14. Other. All other nonelementary-secondary programs such as any
post-secondary programs for adults. Nonpublic school program expenditures
should also be reported here - payments made directly to private schools
should be reported in Parts II-A and II-B, as well as Part X, line 1 of this form,
but include all other payments associated with nonpublic school programs
(e.g., payments made to private businesses for the transportation of
nonpublic school students) here.
Part III – CAPITAL OUTLAY EXPENDITURES
Include expenditures for construction of fixed assets (line 1); purchasing fixed
assets including land and existing buildings and grounds (line 2); and
equipment (lines 3 and 4). Instructional equipment (line 3) consists of all
equipment (or capital outlay) recorded in general and operating funds under
"instruction" – function code 1000.
Report in Part IX the amount of any equipment expenditure that cannot be
broken down into the categories of "instructional" and "other equipment."
Part IV – OTHER EXPENDITURES BY LOCAL EDUCATION AGENCY
Line 1. Payments to other school systems. Report payments to in-state
and out-of-state public school systems for tuition, transportation, computer and
purchasing services, etc. Payments made to dependent school systems or to
parent governments of dependent school systems should be included here.
Please only report applicable portions of object codes 562, 566, and 567 here.
Amounts for private or charter schools utilizing these object codes should be
reported in either Part X, line 1 or Part X, line 2.
Lines 2 and 3. Report payments to state and local governments, including
repayments of loans. Also include debt service payments to state and local
governments and school building authorities that incur debt instead of the school
system. Report amounts for tuition to post-secondary institutions operated by state
governments on line 2. Report amounts for tuition for
tuition to post-secondary institutions operated by local governments on line 3.
Line 4. Interest on school system debt. Expenditure for interest incurred
on both long-term and short-term indebtedness of the school system. Exclude
principal payments, which should be reported in Part VI.
Part V – STATE PAYMENTS ON BEHALF OF THE LOCAL
EDUCATION AGENCY
Include state payments that benefit the local education agency (LEA) but which
are not paid directly. Report on line 1 amounts transferred by the state into state
teacher or public employee retirement funds. Also include other employee benefit
transfers, such as health, life, or unemployment compensation insurance
payments. Include on line 2 any other payments on behalf of the school system,
such as for the purchase of textbooks or school buses purchased by the state
and given to the local education agency.

Part IX – SPECIAL PROCESSING ITEMS
These are special use items. Amounts should only be reported in this part if all
pertinent financial data cannot be reported in Parts I through VIII. Before entering
data in this part, please contact the Educational Finance Branch of the U.S.
Census Bureau at 1–800–622–6193 or erd.f33.list@census.gov.
Line 1. Student fees, nonspecified. Report here any item in your chart of
accounts that cannot be crosswalked into the items identified in Part I, Lines 9
(tuition), 10 (transportation), 11 (textbook sales), 12 (school food service sales),
or 13 (district activities). An example would be total student fees not broken down
into these separate categories.
Line 2. Census local, NCES state revenue. This category is reserved for
any tax item classified as local by the U.S. Census Bureau and as state by the
National Center for Education Statistics.
Line 3. Census state, NCES local revenue. This category is reserved for
any tax item classified as state by the U.S. Census Bureau and as local by the
National Center for Education Statistics.
Line 4. State revenue, nonspecified. Report here any item in your chart of
accounts that cannot be crosswalked into the items identified in Part I-B, lines 1
through 11. An example would be total state revenue not broken down into
separate state aid programs.
Line 5. Federal revenue, nonspecified. Report here any item in your chart
of accounts that cannot be crosswalked into the items identified in Part I-C, lines
1 through 8, and Part I-D, lines 1 through 3. An example would be total federal
aid not broken down into separate federal grant programs.
Line 6. State payment on behalf of the LEA, instruction. Report
expenditures from the revenues reported in Part V, lines 1 and 2, that were made
for instruction. See definition for Part II-A, line 1.
Line 7. State payment on behalf of the LEA, student support
services. This item consists of the actual or estimated expenditure from the
revenues reported in Part V, line 1, for student support services.
See definitions for Part II-A, line 2.
Line 8. State payment on behalf of the LEA, instructional staff
services. This item consists of the actual or estimated expenditure from the
revenue reported in Part V, line 1, for instructional staff services. See definitions
for Part II-A, line 3.
Line 9. State payment on behalf of the LEA, general
administration. This item consists of the actual or estimated expenditure
from the revenues reported in Part V, line 1, for general administration. See
definitions for Part II-A, line 4.
Line 10. State payment on behalf of the LEA, school
administration. This item consists of the actual or estimated expenditure
from the revenues reported in Part V, line 1, for school administration. See
definitions for Part II-A, line 5.

Part VII – CASH AND INVESTMENTS HELD AT END OF FISCAL YEAR

Line 11. State payment on behalf of the LEA, operation and
maintenance of plant. This item consists of the actual or estimated
expenditure from the revenues reported in Part V, line 1, for operation and
maintenance of plant. See definitions for Part II-A, line 6.
Line 12. State payment on behalf of the LEA, student
transportation. This item consists of the actual or estimated expenditure
from the revenues reported in Part V, line 1, for student transportation. See
definitions for Part II-A, line 7.
Line 14. State payment on behalf of the LEA, other. Report
expenditures from the revenues reported in Part V, line 1, that were made for
other than instruction or support services. See definitions for Part II-B.
Line 15. Support services, nonspecified. Report here any item in your
chart of accounts that cannot be crosswalked into the items identified in Part
II-A, lines 2 through 8.
Line 16. Equipment expenditure, nonspecified. Report here any item
in your chart of accounts that cannot be crosswalked into the items identified in
Part III, line 3 (instructional equipment) or line 4 (other equipment). An example
would be total equipment not broken down by function.

Report the total amount of cash on hand and on deposit and investments in
federal government, federal agency, state and local government and
nongovernment securities. Report all investments at market value. Exclude
accounts receivable, value of real property, and all nonsecurity assets.

Line 17. Own retirement system transfer, instruction. If the school
system administers its own employee retirement fund (rather than participating
in a state government retirement system), please report the employer
contribution for instructional employees.

Part VIII – FALL MEMBERSHIP – OCTOBER, 2023
Include an unduplicated head count of pupils enrolled in the school system on the
closest date to October 1, 2023 as possible. Include pupils transferred into the
school system and exclude pupils transferred out. Also exclude pupils attending
private schools. You do not have to report any information in this part if you report
the same information in the National Center for Education Statistics’ Common
Core of Data Local Education Agency Universe Survey.

Line 18. Own retirement system transfer, support services. If the
school system administers its own employee retirement fund (rather than
participating in a state government retirement system), please report the
employer contribution for support services and other noninstructional
employees.
Line 19. Federal revenue on behalf of school system. Report any
item in your chart of accounts identified as received through federal
payments made on behalf of the school system.

Part VI – DEBT
Report in section A bonded indebtedness and any other school district
interest-bearing debt with a term of more than one year. Include general
obligation bonds, revenue bonds, refunding bonds, and certificates of
participation. Do not include lease purchase agreements, compensated
absences, accounts payable, or any noninterest-bearing obligations. Report in
section B interest-bearing tax anticipation and bond anticipation note balances
and other short-term debt with a term of one year or less.

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Page 10

FORM F-33 (9-19-2024)

Part IX – SPECIAL PROCESSING ITEMS – Continued
Line 20. State payment on behalf of the LEA, instructional
nonbenefits. Report expenditures from the revenues reported in Part V,
line 2, that were made for instruction. See definition for Part II-A, line 1.
Line 21. State payment on behalf of the LEA, support services
nonbenefits. Report expenditures from the revenues reported in Part V,
line 2, that were made for support services. See definitions for Part II-A,
lines 2 through 8.
Line 22. State payment on behalf of the LEA, noninstructional
programs nonbenefits. Report expenditures from the revenues reported
in Part V, line 2, that were made for noninstructional programs. See
definitions for Part II-B.
Line 23. State payment on behalf of the LEA, nonelementarysecondary programs. Report expenditures from the revenues reported in
Part V, lines 1 and 2, that were made for nonelementary-secondary programs.
See definitions for Part II-C.
Line 24. State payment on behalf of the LEA, capital outlay. Report
expenditures from the revenues reported in Part V, line 2, that were made for
capital outlay. See definitions for Part III.
Part X – EXHIBITS OF SELECTED ITEMS REPORTED ABOVE IN
II AND III
Line 1. Payments to private schools (objects 563, 566). Report all
expenditures to private schools for tuition and for any other purpose. These
payments will be deducted from the amounts reported in Parts II-A and II-B
when calculating per pupil expenditures for the school system. The fall
membership count of students supported by public school money but attending
private schools should be excluded from the fall membership reported in Part
VIII. Identify in the remarks section the expenditure functions for which the
private school payment was made, if possible. If no information is provided, this
amount will be deducted from instruction expenditure reported in Part II-A1
when calculating per pupil expenditures. Please only report applicable portions
of object code 566 here. Amounts for other public school systems should be
reported in Part IV, Line 1.
Line 2. Payments to charter schools (objects 562, 564, 567).
Indicate in the remarks section whether fall membership counts of students
attending charter schools are included in the school system’s membership
reported in the National Center for Education Statistics’ Common Core of Data
Local Education Agency Universe Survey or in Part VIII of this form. Also
identify in the remarks section the expenditure functions for which the charter
school payment was made, if possible. This information will be used in
determining per pupil expenditure amounts for the school system. Please only
report applicable portions of object codes 562 and 567 here. Amounts for other
public school systems should be reported in Part IV, Line 1.
Line 3. Total salaries and wages. Enter the total expenditure for all
salaries and wages paid by the local education agency during the fiscal year.
Include both here and in Part II-A, column 1, gross salaries without deduction of
withholdings for income tax, employee contributions to Social Security and
retirement coverage, etc. Do not include employer paid employee benefits in
these figures. The total entered for salaries and wages should at least be equal
to the sum of the entries made in Part II-A, column 1, and be larger if the local
education agency paid salaries for enterprise operations and for
nonelementary-secondary program activities.
Line 4. Total employee benefit payments. Enter the total expenditure
for all employee benefits paid by the local education agency during the fiscal
year. Include both here and in Part II-A, column 2, the employer share of state
or local employee retirement contributions, social security contributions, group
life and health insurance, unemployment and worker’s compensation, and any
tuition reimbursements. Exclude (and report in Part V) state payments made on
behalf of the local education agency. The total entered for employee benefits
should at least be equal to the sum of the entries made in Part II-A, column 2,
and be larger if the local education agency paid employee benefits for
nonelementary-secondary program activities.
Lines 5–8. Teacher salaries. Report base salaries paid to certified
teachers (object 111) and certified substitute teachers (object 113). Do not
include salaries paid to instructional aides or assistants. Report salaries paid for
regular programs (program 100) on line 5, special education programs (program
200) on line 6, vocational programs (program 300) on line 7, and other
programs (programs 400, 900) on line 8. These amounts should also be
included with the instruction salaries and total instruction amounts reported in
Part II-A.
Line 9. Textbooks. Report expenditures for textbooks used for classroom
instruction (object 640, function 1000).
Line 10. Utilities and energy services (objects 410, 620 – function
2600). Report expenditures for utility services (object 410), such as water and
sewerage services, and energy expenditures (object 620), such as gas, oil,
coal, and gasoline. Services received from public or private utility companies
should also be included here. Exclude expenditures for telephone or internet
services.

Line 11. Technology-related supplies and purchased services
(objects 351, 352, 432, 443, 530, 650 – ALL functions). 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. Include expenditure for subscription-based software and information
technology arrangements.
Expenditures for technology-related equipment should not be reported here, but
instead be reported in the “Technology-related equipment” category (Part X, line
12).
Line 12. Technology-related equipment (objects 734, 735 –
ALL functions). Report expenditures for technology-related hardware and
software used for educational or administrative purposes 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 nontechnology-related 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 (Part X, line 11).
Line 13. RESA current expenditures on behalf of the LEA (objects
100-600, 810, 820, and 890 for functions 1000, 2000, 3100, and
3200; exclude objects 511, 512, 561-567, 569, 591, and 592).
Report current expenditures made by regional education service agencies
(RESAs) and other specialized service agencies (e.g., supervisory unions) that
benefit this LEA. If a RESA (or other specialized service agency) provides
services to multiple LEAs, only include current expenditures that benefit this
specific LEA. Include current expenditures made by RESAs corresponding to
column (3) of Part II – Sections A and B of this form; exclude other expenditures
such as nonelementary-secondary (e.g., community services, adult education)
and capital outlay expenditures. To avoid duplication, do not include current
expenditures made by RESAs on behalf of this LEA here if those expenditures
are already reported by this LEA in Part II – Sections A and B of this form.
Part XI – ESSA: CURRENT EXPENDITURES BY FUND TYPE
(Exhibits of selected items reported above in II-A and II-B)
Line 1. Current expenditures for public elementary-secondary
education programs paid from state and local funds, excluding
private funds, and including current expenditures paid from
federal funds intended to replace local tax revenues (objects
100-600, 810, 820, and 890 for functions 1000, 2000, 3100, and
3200 - state funds, local funds, and federal funds intended to
replace local tax revenues only, excluding private funds; exclude
objects 511, 512, 561-567, 569, 591, and 592). Report all current
expenditures for the LEA paid from state and local funds, including federal
funds intended to replace local tax revenues. Include both current expenditures
paid directly by the LEA from state and local funds and expenditures paid by the
state on behalf of the LEA. Exclude current expenditures for the LEA paid from
federal funds, current expenditures paid from private funds, and state and local
fund payments to charter schools outside the LEA and to private schools. Also
exclude any state and local fund payments to other school districts. This
amount should be equal to the sum of all state and local fund expenditures
reported in column (3) of Part II - Sections A and B of this form, less state and
local fund payments to charter schools outside the LEA and to private schools.
Line 2. Current expenditures for public elementary-secondary
education programs paid from federal funds, excluding federal
funds intended to replace local tax revenues (objects 100-600,
810, 820, and 890 for functions 1000, 2000, 3100, and
3200 - federal funds only, excluding federal funds intended to
replace local tax revenues; exclude objects 511, 512, 561-567,
569, 591, and 592). Report all current expenditures for the LEA paid from
federal funds, excluding federal funds intended to replace local tax revenues.
Include current expenditures paid directly by the LEA from federal funds,
excluding federal funds intended to replace local tax revenues. Exclude current
expenditures for the LEA from state and local funds, as well as federal fund
payments to charter schools outside the LEA and to private schools. Also
exclude any state and local fund payments to other school districts. This
amount should be equal to the sum of all federal fund expenditures reported in
column (3) of Part II - Sections A and B of this form, less federal fund payments
to charter schools outside the LEA and to private schools.

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FORM F-33 (9-19-2024)

Page 11

Part XII – SPECIAL EDUCATION CURRENT EXPENDITURES
(Exhibits of selected items reported above in II-A and II-B)
For the purposes of the reporting instructions in this section, “special education
programs” refers to activities for elementary-secondary students who require
assistance to accommodate specific disabilities (program 200). These programs
include services related to medical, physical, mental, and psychological
disabilities, such as intellectual disabilities, orthopedic impairment, emotional
disturbance, developmental delay, specific learning disabilities, hearing and
visual impairments, health impairments, and speech or language impairments.
Exclude from the reporting in this section programs for services not related to
the accommodation of specific disabilities, such as programs for the gifted and
talented, alternative/at-risk education programs, and bilingual or English
language learner programs.
Line 1. Current expenditures for public elementary-secondary
special education programs (program 200: objects 100-600, 810,
820, and 890 for functions 1000, 2000, 3100, and 3200; exclude
objects 511, 512, 561, 562, 564, 565, 567, 591, and 592). Report all
current expenditures for special education (program 200). Include current
expenditures for special education paid directly by the LEA and paid by the
state on behalf of the LEA. Also include tuition payments to private schools for
special education (object 563), current expenditures for special education
voucher programs (object 566), and special education payments made to nonLEA entities such as residential treatment centers and juvenile justice facilities
(object 569). Exclude any special education payments made to other LEAs,
including any charter schools outside the LEA.
Line 2. Instructional expenditures for public elementarysecondary special education programs (program 200: objects
100-600, 810, and 890 for function 1000; exclude objects 561,
562, 564, 565, 567, 591, and 592). Report current expenditures for
special education activities dealing directly with the interaction of teachers and
students in the classroom, other locations such as a home or hospital, and in
other learning situations such as those involving co-curricular activities. Also
include amounts for the activities of instructional aides or assistants engaged in
special education programs.
Include instructional expenditures for special education paid directly by the LEA
and paid by the state on behalf of the LEA. Also include tuition payments to
private schools for special education and payments for special education
voucher programs. Exclude any special education payments for instruction
made to other LEAs, including any charter schools outside the LEA.
Assuming an amount can be reported above for “Current expenditures for public
elementary-secondary special education programs” (line 1), any instructional
special education expenditures reported here should also be reported in line 1
of this section.
Line 3. Student support services expenditures for public
elementary-secondary special education programs (program 200:
objects 100-600, 810, and 890 for function 2100; exclude objects
591 and 592). Report student support services current expenditures for
special education (program 200), such as current expenditures for
administrative, guidance, health, and other support for students that enhance
instruction for special education. Include special education expenditures for
school health services, psychological services, speech services, occupational
therapy, physical therapy, and visually impaired services. Also include special
education expenditures for attendance, social work, and guidance counseling
services. Include student support services expenditures for special education
paid directly by the LEA and paid by the state on behalf of the LEA. Exclude
any special education payments for student support services made to other
LEAs, including any charter schools outside the LEA.
Assuming an amount can be reported above for “Current expenditures for public
elementary-secondary special education programs” (line 1), any student support
services special education expenditures reported here should also be reported
in line 1 of this section.
Line 4. Instructional staff support services expenditures for
public elementary-secondary special education programs
(program 200: objects 100-600, 810, and 890 for function 2200;
exclude objects 591 and 592). Report instructional staff support services
current expenditures for special education (program 200). Include current
expenditures for supervision of instruction service improvements, curriculum
development, instructional staff training, academic assessment, and media,
library, and instruction-related technology services. Include both instructional
staff support services expenditures for special education paid directly by the
LEA and paid by the state on behalf of the LEA. Exclude any special education
payments for instructional support services made to other LEAs, including any
charter schools outside the LEA.
Assuming an amount can be reported above for “Current expenditures for public
elementary-secondary special education programs” (line 1), any instructional
staff support services special education expenditures reported here should also
be reported in line 1 of this section.

Line 5. Student transportation support services expenditures for
public elementary-secondary special education programs
(program 200: objects 100-600, 810, and 890 for function 2700;
exclude objects 511, 512, 591, and 592). Report student transportation
support services current expenditures for special education (program 200).
Include current expenditures for vehicle operation, monitoring riders, and vehicle
servicing and maintenance. Include both student transportation support services
expenditures for special education paid directly by the LEA and paid by the
state on behalf of the LEA. Exclude equipment expenditures for buses and
other vehicles used for student transportation. Also, exclude any special
education payments for student transportation made to other LEAs, including
any charter schools outside the LEA.
Assuming an amount can be reported above for “Current expenditures for public
elementary-secondary special education programs” (line 1), any student
transportation support services special education expenditures reported here
should also be reported in line 1 of this section.
Part XIII – COVID-19 FEDERAL ASSISTANCE FUNDS (Exhibits of
selected items reported above in I-C, II, and III)
For the purposes of the reporting instructions in this section, “COVID-19 Federal
Assistance Funds” refers to any federal funds authorized by (1) the Coronavirus
Aid, Relief, and Economic Security (CARES) Act of 2020 (Pub. L. 116-136), (2)
the Coronavirus Response and Relief Supplemental Appropriations (CRRSA)
Act, 2021 (Pub. L. 116-260), or (3) the America Rescue Plan (ARP) Act of 2021
(Pub. L. 117-2). For the items in this section, only report federal revenues and
expenditures from funds authorized through the aforementioned Acts; do not
include revenues and expenditures from any other COVID-19 (i.e., coronavirus
disease 2019) assistance funding that your state’s LEAs may have received.
The CARES, CRRSA, and ARP Acts are economic assistance packages that
were enacted by the U.S. Congress in 2020 and 2021. The Acts respond to the
COVID-19 outbreak and its impact on the economy, public health, state and
local governments, individuals, and businesses.
Section A – REVENUE
Line 1. Report all federal revenues received from the Elementary and
Secondary School Emergency Relief (ESSER I) Fund authorized by the
Coronavirus Aid, Relief, and Economic Security (CARES) Act. Include state
payments made from this fund on behalf of the LEA. Do not include federal
revenues received from the Elementary and Secondary School Emergency
Relief Fund authorized by the Coronavirus Response and Relief Supplemental
Appropriations (CRRSA) Act or the American Rescue Plan (ARP) here; report
these revenues in lines 2 and 3 of this section instead.
Line 2. Report all federal revenues received from the Elementary and
Secondary School Emergency Relief (ESSER II) Fund authorized by the
Coronavirus Response and Relief Supplemental Appropriations (CRRSA) Act.
Include state payments made from this fund on behalf of the LEA. Do not
include federal revenues received from the Elementary and Secondary School
Emergency Relief Fund authorized by the Coronavirus Aid, Relief, and
Economic Security (CARES) Act or the American Rescue Plan (ARP) here;
report these revenues in lines 1 and 3 of this section instead.
Line 3. Report all federal revenues received from the Elementary and
Secondary School Emergency Relief (ARP ESSER) Fund authorized by the
American Rescue Plan (ARP) Act. Include state payments made from this fund
on behalf of the LEA. Do not include federal revenues received from the
Elementary and Secondary School Emergency Relief Fund authorized by the
Coronavirus Aid, Relief, and Economic Security (CARES) Act or the
Coronavirus Response and Relief Supplemental Appropriations (CRRSA) Act
here; report these revenues in lines 1 and 2 of this section instead.
Line 4. Report all federal revenues received from the Governor’s Emergency
Education Relief (GEER I) Fund authorized by the Coronavirus Aid, Relief, and
Economic Security (CARES) Act. Include state payments made from this fund
on behalf of the LEA. Do not include federal revenues received from the
Governor’s Emergency Education Relief Fund authorized by the Coronavirus
Response and Relief Supplemental Appropriations (CRRSA) Act here; report
these revenues in line 5 of this section instead.
Line 5. Report all federal revenues received from the Governor’s Emergency
Education Relief (GEER II) Fund authorized by the Coronavirus Response and
Relief Supplemental Appropriations (CRRSA) Act. Include state payments made
from this fund on behalf of the LEA. Do not include federal revenues received
from the Governor’s Emergency Education Relief Fund authorized by
Coronavirus Aid, Relief, and Economic Security (CARES) Act here; report these
revenues in line 4 of this section instead.
Line 6. Report all federal revenues received from the Education Stabilization
Fund – Reimagine Workforce Preparation (ESF-RWP) discretionary grant
program authorized by the Coronavirus Aid, Relief, and Economic Security
(CARES) Act. Include state payments made from this fund on behalf of the LEA.
Line 7. Report all federal revenues received from the Coronavirus Relief Fund
(CRF), as authorized by the Coronavirus Aid, Relief, and Economic Security
(CARES) Act and extended under the Coronavirus Response and

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FORM F-33 (9-19-2024)

Relief Supplemental Appropriations (CRRSA) Act. Include state payments made
from this fund on behalf of the LEA.

● Line 11: Elementary and Secondary School Emergency Relief Fund authorized
by the Coronavirus Response and Relief Supplemental Appropriations
(CRRSA) Act (ESSER II)

Line 8. Report all federal revenues received from the Coronavirus State and
Local Fiscal Recovery Funds (SLFRF) authorized by the ARP Act. Include state
payments made from this fund on behalf of the LEA.

● Line 12: Elementary and Secondary School Emergency Relief Fund authorized
by the American Rescue Plan (ARP) Act (ARP ESSER)

Section B – EXPENDITURE

● Line 13: Governor’s Emergency Education Relief Fund authorized by the
Coronavirus Aid, Relief, and Economic Security (CARES) Act (GEER I)

Line 1. Current expenditures paid from COVID-19 Federal
Assistance Funds for public elementary-secondary education
(objects 100-600, 810, 820, and 890 for functions 1000, 2000,
3100, and 3200; exclude objects 511, 512, 561-567, 569, 591, and
592). Report all current expenditures from all federal funds authorized by the
Coronavirus Aid, Relief, and Economic Security (CARES) Act, Coronavirus
Response and Relief Supplemental Appropriations (CRRSA) Act, and the
American Rescue Plan (ARP) Act. Include current expenditures from these funds
paid directly by the LEA and paid by the state on behalf of the LEA. Exclude
payments from these funds to charter schools outside the LEA and to private
schools. Also exclude any payments from these funds to other school districts.
Lines 2–8. Current expenditures by specific source of COVID-19
Federal Assistance Fund (objects 100-600, 810, 820, and 890 for
functions 1000, 2000, 3100, and 3200; exclude objects 511, 512
561-567, 569, 591, and 592). Report all current expenditures for public
elementary-secondary education from line 1 above that were paid from each of
the following sources of funds:
● Line 2: Elementary and Secondary School Emergency Relief Fund authorized
by the Coronavirus Aid, Relief, and Economic Security (CARES) Act
(ESSER I)
● Line 3: Elementary and Secondary School Emergency Relief Fund authorized
by the Coronavirus Response and Relief Supplemental Appropriations
(CRRSA) Act (ESSER II)
● Line 4: Elementary and Secondary School Emergency Relief Fund authorized
by the American Rescue Plan (ARP) Act (ARP ESSER)
● Line 5: Governor’s Emergency Education Relief Fund authorized by the
Coronavirus Aid, Relief, and Economic Security (CARES) Act (GEER I)
● Line 6: Governor’s Emergency Education Relief Fund authorized by the
Coronavirus Response and Relief Supplemental Appropriations (CRRSA) Act
(GEER II)
● Line 7: Coronavirus Relief Fund authorized by the Coronavirus Aid, Relief,
and Economic Security (CARES) Act and extended under the Coronavirus
Response and Relief Supplemental Appropriations (CRRSA) Act (CRF)
● Line 8: Coronavirus State and Local Fiscal Recovery Funds authorized by the
American Rescue Plan (ARP) Act (SLFRF)
Include current expenditures from these funds paid directly by the LEA and paid
by the state on behalf of the LEA. Exclude payments from these funds to charter
schools outside the LEA and to private schools. Also exclude any payments from
these funds to other school districts.
Any current expenditures reported in lines 2-8 above should also be reported in
line 1 of this section.
Line 9. Instructional expenditures paid from COVID-19 Federal
Assistance Funds for public elementary-secondary education
(objects 100-600, 810, and 890 for function 1000; exclude objects
561-567, 569, 591, and 592. Report all instructional current expenditures
from all federal funds authorized by the Coronavirus Aid, Relief,
and Economic Security (CARES) Act, Coronavirus Response and Relief
Supplemental Appropriations (CRRSA) Act, and the American Rescue Plan
(ARP) Act. Include instructional expenditures from these funds paid directly by
the LEA and paid by the state on behalf of the LEA. Exclude payments from
these funds to charter schools outside the LEA and to private schools. Also,
exclude any payments from these funds to other school districts.
Assuming an amount can be reported above for “Current expenditures paid from
COVID-19 Federal Assistance Funds” (line 1), any instructional expenditures
reported here should also be reported in line 1 of this section.
Lines 10–16. Instructional expenditures by specific source of
COVID-19 Federal Assistance Fund (objects 100-600, 810, 820,
and 890 for function 1000; exclude objects 561-567, 569, 591, and
592). Report all instructional current expenditures for public elementarysecondary education from line 9 above that were paid from each of the following
sources of funds:
● Line 10: Elementary and Secondary School Emergency Relief Fund authorized
by the Coronavirus Aid, Relief, and Economic Security (CARES) Act
(ESSER I)

● Line 14: Governor’s Emergency Education Relief Fund authorized by the
Coronavirus Response and Relief Supplemental Appropriations (CRRSA) Act
(GEER II)
● Line 15: Coronavirus Relief Fund authorized by the Coronavirus Aid, Relief,
and Economic Security (CARES) Act and extended under the Coronavirus
Response and Relief Supplemental Appropriations (CRRSA) Act (CRF)
● Line 16: Coronavirus State and Local Fiscal Recovery Funds authorized by the
American Rescue Plan (ARP) Act (SLFRF)
Include instructional expenditures from these funds paid directly by the LEA and
paid by the state on behalf of the LEA. Exclude payments from these funds to
charter schools outside the LEA and to private schools. Also exclude any
payments from these funds to other school districts.
Any instructional expenditures reported in lines 10-16 above should also be
reported in line 9 of this section. Instructional expenditures reported in lines 10
-16 should also be reported within the corresponding fund-based expenditure
lines in lines 2-8 of this section (e.g., any ESSER I instructional expenditures
reported in line 10 of this section should also be included within the ESSER I
current expenditures reported in line 2).
Line 17. Support services expenditures paid from COVID-19
Federal Assistance Funds for public elementary-secondary
education (objects 100-600, 810, 820, and 890 for function 2000;
exclude objects 511, 512, 591, and 592). Report all support services
current expenditures from all federal funds authorized by the Coronavirus Aid,
Relief, and Economic Security (CARES) Act, Coronavirus Response and Relief
Supplemental Appropriations (CRRSA) Act, and the American Rescue Plan
(ARP) Act. Include support services expenditures for student, instructional staff,
general administration, school administration, operation and maintenance of
plant, student transportation, business, central, and other support services.
Include support services expenditures from these funds paid directly by the LEA
and paid by the state on behalf of the LEA. Exclude expenditures for food
services, enterprise operations, and other noninstructional services programs.
Also exclude expenditures for community services, adult education, and other
nonelementary secondary programs, as well as any payments to other school
districts.
Assuming an amount can be reported above for “Current expenditures paid
from COVID-19 Federal Assistance Funds” (line 1), any support services
expenditures reported here should also be reported in line 1 of this section.
Line 18. Capital outlay expenditures paid from COVID-19 Federal
Assistance Funds (objects 100-700, and 890 for function 4000;
object 700 for ALL functions). Report all capital outlay expenditures from
all federal funds authorized by the Coronavirus Aid, Relief, and Economic
Security (CARES) Act, Coronavirus Response and Relief Supplemental
Appropriations (CRRSA) Act, and the American Rescue Plan (ARP) Act. Include
expenditures for construction, land and existing structures, and equipment.
Include CARES Act capital outlay expenditures paid directly by the LEA and
paid by the state on behalf of the LEA.
Lines 19–25. Capital outlay expenditures by specific source of
COVID-19 Federal Assistance Fund (objects 100-700, and 890 for
function 4000; object 700 for ALL functions). Report all capital outlay
expenditures from line 18 above that were paid from each of the following
sources of funds:
● Line 19: Elementary and Secondary School Emergency Relief Fund authorized
by the Coronavirus Aid, Relief, and Economic Security (CARES) Act (ESSER I)
● Line 20: Elementary and Secondary School Emergency Relief Fund authorized
by the Coronavirus Response and Relief Supplemental Appropriations
(CRRSA) Act (ESSER II)
● Line 21: Elementary and Secondary School Emergency Relief Fund authorized
by the American Rescue Plan (ARP) Act (ARP ESSER)
● Line 22: Governor’s Emergency Education Relief Fund authorized by the
Coronavirus Aid, Relief, and Economic Security (CARES) Act (GEER I)
● Line 23: Governor’s Emergency Education Relief Fund authorized by the
Coronavirus Response and Relief Supplemental Appropriations (CRRSA) Act
(GEER II)

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FORM F-33 (9-19-2024)

Page 13

● Line 24: Coronavirus Relief Fund authorized by the Coronavirus Aid, Relief,
and Economic Security (CARES) Act and extended under the Coronavirus
Response and Relief Supplemental Appropriations (CRRSA) Act (CRF)
● Line 25: Coronavirus State and Local Fiscal Recovery Funds authorized by
the American Rescue Plan (ARP) Act (SLFRF)
Include capital outlay expenditures from these funds paid directly by the LEA
and paid by the state on behalf of the LEA.
Any capital outlay expenditures reported in lines 19-25 above should also be
reported in line 18 of this section.
Line 26. Technology-related supplies and purchased services
expenditures paid from COVID-19 Federal Assistance Funds
(objects 351, 352, 432, 443, 530, 650 - ALL functions). Report
expenditures from all federal funds authorized by the Coronavirus Aid, Relief,
and Economic Security (CARES) Act, Coronavirus Response and Relief
Supplemental Appropriations (CRRSA) Act, and the American Rescue Plan
(ARP) Act 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 equipment
costs below the capitalization threshold (e.g., laptop, Kindle, and iPad costs that
fall below the capitalization threshold) should also be reported here.

Line 29. Food services operations expenditures paid from COVID19 Federal Assistance Funds for public elementary-secondary
education (objects 100-600, 810, 820, and 890 for function 3100;
exclude objects 591 and 592). Report all food services operations current
expenditures from all federal funds authorized by the Coronavirus Aid, Relief,
and Economic Security (CARES) Act, Coronavirus Response and Relief
Supplemental Appropriations (CRRSA) Act, and the American Rescue Plan
(ARP) Act. Include expenditures from these funds for activities concerned with
providing food to students and staff that are paid directly by the LEA and paid
by the state on behalf of the LEA. Exclude any payments from these funds to
charter schools outside the LEA and to other school districts. Assuming an
amount can be reported above for “Current expenditures paid from COVID-19
Federal Assistance Funds” (line 1), any food services operations expenditures
reported here should also be reported in line 1 of this section.

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.
Include expenditures for subscription-based software and information technology
arrangements.
Expenditures reported in this item should also be included within the
corresponding COVID-19 Federal Assistance Funds expenditure totals reported
in lines 1, 9, 17, 28, and 29 of this section as appropriate (e.g., any instructional
technology related supplies and purchased services expenditures reported here
should also be reported in lines 1 and 9 of this section).
Expenditures from COVID-19 Federal Assistance Funds for technology-related
equipment should not be reported here, but instead be reported in the
“Technology-related equipment expenditures from COVID-19 Federal Assistance
Funds” category (line 27 of this section).
Line 27. Technology-related equipment expenditures paid from
COVID-19 Federal Assistance Funds (objects 734, 735 - ALL
functions). Report expenditures from all federal funds authorized by the
Coronavirus Aid, Relief, and Economic Security (CARES) Act, Coronavirus
Response and Relief Supplemental Appropriations (CRRSA) Act, and the
American Rescue Plan (ARP) Act for technology-related hardware and software
used for educational or administrative purposes 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 nontechnology-related equipment such as
machinery (object 731), vehicles (object 732), and furniture (object 733).
Expenditures from COVID-19 Federal Assistance Funds for technology-related
supplies or equipment below the capitalization threshold should not be reported
here, but instead be reported in the “Technology-related supplies and
purchased services expenditures from COVID-19 Federal Assistance Funds”
category (line 26 of this section).
Assuming an amount can be reported above for “Capital outlay expenditures
paid from COVID-19 Federal Assistance Funds” (line 18), any
technology-related equipment expenditures reported here should also be
reported in line 18 of this section.
Line 28. Support services operation and maintenance of plant
expenditures paid from COVID-19 Federal Assistance Funds for
public elementary-secondary education (objects 100-600, 810,
820, and 890 for function 2600; exclude objects 591 and 592).
Report all support services current expenditures for operation and maintenance
of plant from all federal funds authorized by the Coronavirus Aid, Relief, and
Economic Security (CARES) Act, Coronavirus Response and Relief
Supplemental Appropriations (CRRSA) Act, and the American Rescue Plan
(ARP) Act. Include expenditures from these funds for buildings services, care
and upkeep of grounds and equipment, cleaning and sanitation, and security
services paid directly by the LEA and paid by the state on behalf of the LEA.
Exclude any payments from these funds to charter schools outside the LEA and
to other school districts.
Assuming amounts can be reported above for “Current expenditures paid from
COVID-19 Federal Assistance Funds” (line 1) and “Support services
expenditures paid from COVID-19 Federal Assistance Funds” (line 17), any
operations and maintenance of plant expenditures reported here should also be
reported in lines 1 and 17 of this section.

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FORM F-33 (9-19-2024)