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Federal, State, and Local Governments
Public Elementary-Secondary Education Finance Data
Technical Documentation (2000 and 2001)
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| The files described below contain financial information (revenue,
expenditure, debt, and assets) for public elementary-secondary
school systems collected as a part of an annual survey of local governments authorized
by law under Title 13, United States Code, Section 182.
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Contents
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For the convenience of the widest range of data users, there are three formats for each year's data file.
Data are available in two ASCII formats--a fixed length file and a comma delimited
file--and in a SAS dataset. The self-extracting, compressed, downloadable files were created
with WinZip and should work with computers using operating systems including
MS-DOS, Windows, Win95 and Win98. Users planning to import data directly into spreadsheet or
database applications are encouraged to use the 'Comma Delimited' format.
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For complete information on the layout of the fixed length file, see the
RECORD LAYOUT section below.
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In the comma delimited files, alphanumeric data are enclosed in double
quotes ["]. The first record in each file contains the variable names
referenced below in the RECORD LAYOUT section.
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The data in comma delimited format have been divided into three files.
The "WEIGHT" variable, available in the SAS dataset and the ASCII fixed
length file, has been removed to allow users to import data
into most spreadsheet or database software packages. The data for the
"WEIGHT" variable is "1" for all units in this UNIVERSE survey. These files
are divided by state as follows:
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- Alabama through Massachusetts (including the District of Columbia)
- Michigan through North Dakota
- Ohio through Wyoming
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When importing the comma delimited files into a spreadsheet or database,
data users should specify the format of the following fields as 'text'
(rather than 'general' or 'numeric'): STATE, IDCENSUS, FIPS, SCHLEV, NCESID, and YRDATA.
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For the SAS dataset files, the RECORD LAYOUT section below gives
the variable names used. For each year, the SAS datasets have the file name
extension ".sd2" and are compatible with SAS versions 6.10 and higher.
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Data File Names and Sizes
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| The files may be downloaded from the Census Bureau's web site under
Public Elementary-Secondary Education Finance Data.
The sizes of the FY 2000 and 2001
self-extracting files are between 2 and 3.8 megabytes (MB).
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FY 2001
Fixed Length: Self-extracting file: 01esedat.exe (3.5 MB)
Data file: elsec01.dat (26.7 MB)
Comma Delimited: Self-extracting file: 01esecom.exe (3.3 MB)
Data files: 01al-ma.txt (5.3 MB)
01mi-nd.txt (4.6 MB)
01oh-wy.txt (4.7 MB)
SAS dataset: Self-extracting file: 01esesas.exe (3.8 MB)
Data file: elsec01.sd2 (21.1 MB)
FY 2000
Fixed Length: Self-extracting file: 00esedat.exe (3.5 MB)
Data file: elsec00.dat (26.2 MB)
Comma Delimited: Self-extracting file: 00esecom.exe (3.3 MB)
Data files: 00al-ma.txt (5.3 MB)
00mi-nd.txt (4.6 MB)
00oh-wy.txt (4.7 MB)
SAS dataset: Self-extracting file: 00esesas.exe (3.8 MB)
Data file: elsec00.sd2 (19.6 MB)
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| An asterisk (*) next to the position denotes an alphanumeric character
string; all other items are numeric. There are 130 data items for year 2000 and 2001. The amounts are expressed in thousands
of dollars, excluding fall membership (enrollment) data, whose amounts are expressed in whole numbers.
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Revenues | Expenditures | Debt and Assets
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SCHOOL SYSTEM DESCRIPTIVE INFORMATION:
Field or
ASCII Variable
Item Description Position Name
FY 2000 and 2001:
State Identification Number................ 1-2* STATE
School System Identification Number........ 5-18* IDCENSUS \1
School System Name......................... 20-51* NAME
FIPS Codes................................. 53-63* FIPS \2
FIPS-State............................... 53-54*
FIPS-County.............................. 55-57*
FIPS-SMSA................................ 58-61*
FIPS-CMSA................................ 62-63*
School Level Code.......................... 65-66* SCHLEV \1
NCES ID Code............................... 68-74* NCESID
Sample Weight.............................. 77-82 WEIGHT
Year of Data............................... 84-85* YRDATA
Fall Membership, October 1999 (FY 2000),
October 2000 (FY 2001).... 88-100 V33
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\1 - See additional notes on these variables below in ADDITIONAL INFORMATION.
\2 - Information about matching counties to their Federal Information Processing System
or FIPS codes is available from the Census Bureau's web site under State and County Demographic
and Economic Profiles.
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SCHOOL SYSTEM DATA:
ASCII Field or ASCII
Data Variable Flag
Item Description Position Name Position \1
\1 Refer to the ADDITIONAL INFORMATION section below for an explanation of the flags.
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TOTAL ELEMENTARY-SECONDARY REVENUE -- sum of
(TFEDREV,TSTREV,TLOCREV)................... 101-112 TOTALREV
Total Revenue from Federal Sources......... 113-124 TFEDREV
Title I grants........................... 125-136 C14 1649
Children with disabilities - IDEA........ 137-148 C15 1650
Child nutrition act...................... 149-160 C25 1651
Eisenhower math and science.............. 161-172 C16 1652
Drug-free schools........................ 173-184 C17 1653
Title VI grants.......................... 185-196 C18 1654
Vocational and technical education....... 197-208 C19 1655
All other federal aid through state...... 209-220 C20 1656
Federal revenue, nonspecified............ 221-232 C36 1657
Impact aid (P.L. 815 and 874)............ 233-244 B10 1658
Bilingual education...................... 245-256 B11 1659
Native American (Indian) education....... 257-268 B12 1660
All other direct federal aid............. 269-280 B13 1661
Total Revenue from State Sources........... 281-292 TSTREV
General formula assistance............... 293-304 C01 1662
Special education programs............... 305-316 C05 1663
Transportation programs.................. 317-328 C12 1664
Staff improvement programs............... 329-340 C04 1665
Compensatory and basic skills programs... 341-352 C06 1666
Vocational education programs............ 353-364 C09 1667
Capital outlay and debt service programs. 365-376 C11 1668
Bilingual education programs............. 377-388 C07 1669
Gifted and talented programs............. 389-400 C08 1670
School lunch programs.................... 401-412 C10 1671
All other revenues from state sources.... 413-424 C13 1672
State payments for LEA employee benefits. 425-436 C38 1673
Other state payments (books, buses, etc). 437-448 C39 1674
State revenue, nonspecified.............. 449-460 C35 1675
Census state, NCES local revenue......... 461-472 C24 1676
Total Revenue from Local Sources........... 473-484 TLOCREV
Property taxes........................... 485-496 T06 1677
General sales or gross receipts taxes.... 497-508 T09 1678
Public utility taxes..................... 509-520 T15 1679
Individual and corporate income taxes.... 521-532 T40 1680
All other taxes.......................... 533-544 T99 1681
Parent government contributions.......... 545-556 T02 1682
Revenue from cities and counties......... 557-568 D23 1683
Revenue from other school systems........ 569-580 D11 1684
Tuition fees from pupils and parents..... 581-592 A07 1685
Transport. fees from pupils and parents.. 593-604 A08 1686
School lunch revenues.................... 605-616 A09 1687
Textbook sales and rentals............... 617-628 A11 1688
Student activity receipts................ 629-640 A13 1689
Other sales and service revenues......... 641-652 A20 1690
Student fees, nonspecified............... 653-664 A15 1691
Interest earnings........................ 665-676 U22 1692
Miscellaneous other local revenues....... 677-688 U97 1693
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TOTAL ELEMENTARY-SECONDARY EXPENDITURES -- sum of
(TCURELSC,NONELSEC,TCAPOUT,L12,M12,Q11,I86) 689-700 TOTALEXP
TOTAL CURRENT SPENDING FOR INSTRUCTION..... 701-712 TCURINST
Current operation expenditures for:
Instruction............................ 713-724 E13 1694
State payment on behalf (for instruc).... 725-736 J13 1695
Own retirement sys transfer (for instruc) 737-748 J12 1696
State payment on behalf (instruc, nonben) 749-760 J14 1697
TOTAL CURRENT SPENDING FOR SUPPORT SERVICES 761-772 TCURSSVC
Current operation expenditures for:
Pupil support.......................... 773-784 E17 1698
Instructional staff support............ 785-796 E07 1699
General administration................. 797-808 E08 1700
School administration.................. 809-820 E09 1701
Operation and maintenance of plant..... 821-832 V40 1702
Student transportation................. 833-844 V45 1703
Business/central/other support svcs.... 845-856 V90 1704
Nonspecified........................... 857-868 V85 1705
State payment on behalf of school system
and own retirement system transfer (ssvcs):
Pupil support.......................... 869-880 J17 1706
Instructional staff support............ 881-892 J07 1707
General administration................. 893-904 J08 1708
School administration.................. 905-916 J09 1709
Operation and maintenance of plant..... 917-928 J40 1710
Student transportation................. 929-940 J45 1711
Business/central/other support svcs.... 941-952 J90 1712
Own retirement sys transfer (ssvcs).... 953-964 J11 1713
Support Services, nonbenefits.......... 965-976 J96 1714
Nonspecified........................... 1637-1648 J85 1766
TOTAL CURRENT SPENDING FOR
OTHER ELEMENTARY-SECONDARY PROGRAMS........ 977-988 TCUROTH
Current operation expenditures for:
Food services.......................... 989-1000 E11 1715
Enterprise operations.................. 1001-1012 V60 1716
Other.................................. 1013-1024 V65 1717
State payment on behalf (other).......... 1025-1036 J10 1718
State payment on behalf, noninstructional
and nonbenefits.................... 1037-1048 J97 1719
TOTAL CURRENT SPENDING FOR
NONELEMENTARY-SECONDARY PROGRAMS........... 1049-1060 NONELSEC
Current operation expenditures for:
Community services..................... 1061-1072 V70 1720
Adult education........................ 1073-1084 V75 1721
Other.................................. 1085-1096 V80 1722
State payment on behalf................ 1097-1108 J98 1723
CAPITAL OUTLAY EXPENDITURES................ 1109-1120 TCAPOUT
Construction............................. 1121-1132 F12 1724
Instructional equipment.................. 1133-1144 K09 1725
Other equipment.......................... 1145-1156 K10 1726
Nonspecified equipment................... 1157-1168 K11 1727
Land and existing structures............. 1169-1180 G15 1728
State payment on behalf.................. 1181-1192 J99 1729
TOTAL CURRENT SPENDING FOR
ELEMENTARY-SECONDARY PROGRAMS
sum of (TCURINST,TCURSSVC,TCUROTH)......... 1193-1204 TCURELSC
Other Expenditures by Local Education Agency
Payments to state governments............ 1205-1216 L12 1730
Payments to local governments............ 1217-1228 M12 1731
Payments to other school systems......... 1229-1240 Q11 1732
Interest on school system indebtedness... 1241-1252 I86 1733
Exhibits of Selected Items:
(Included above in TOTAL CURRENT SPENDING FOR
ELEMENTARY-SECONDARY PROGRAMS)
Payments to public charter schools....... 1253-1264 V92 1734
Payments to private schools.............. 1265-1276 V91 1735
Salary Exhibits:
(Included above in TOTAL CURRENT SPENDING FOR
ELEMENTARY-SECONDARY PROGRAMS)
Total salaries and wages................. 1277-1288 Z32 1736
Instruction............................ 1289-1300 Z33 1737
Pupil support.......................... 1301-1312 V11 1738
Instructional staff support............ 1313-1324 V13 1739
General administration................. 1325-1336 V15 1740
School administration.................. 1337-1348 V17 1741
Operation and maintenance of plant..... 1349-1360 V21 1742
Student transportation................. 1361-1372 V23 1743
Business/central/other support svcs.... 1373-1384 V37 1744
Food services.......................... 1385-1396 V29 1745
Employee Benefit Exhibits:
(Included above in TOTAL CURRENT SPENDING FOR
ELEMENTARY-SECONDARY PROGRAMS)
Total employee benefit payments.......... 1397-1408 Z34 1746
Instruction............................ 1409-1420 V10 1747
Pupil support.......................... 1421-1432 V12 1748
Instructional staff.................... 1433-1444 V14 1749
General administration................. 1445-1456 V16 1750
School administration.................. 1457-1468 V18 1751
Operation and maintenance of plant..... 1469-1480 V22 1752
Student transportation................. 1481-1492 V24 1753
Business/central/other support svcs.... 1493-1504 V38 1754
Food services.......................... 1505-1516 V30 1755
Enterprise operations.................. 1517-1528 V32 1756
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DEBT (Long-term)
Outstanding at beginning of fiscal year.. 1529-1540 _19H 1757
Issued during the fiscal year.......... 1541-1552 _21F 1758
Retired during the fiscal year......... 1553-1564 _31F 1759
Outstanding at end of fiscal year........ 1565-1576 _41F 1760
DEBT (Short-term)
Outstanding at beginning of fiscal year.. 1577-1588 _61V 1761
Outstanding at end of the fiscal year.... 1589-1600 _66V 1762
CASH AND INVESTMENTS
(Cash and deposits, held at end of fiscal year)
Debt service funds....................... 1601-1612 W01 1763
Bond funds............................... 1613-1624 W31 1764
Other funds.............................. 1625-1636 W61 1765
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Data File Record Counts by State
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| The data file record counts may not always correspond to the number of
elementary-secondary school systems existing in a state because data for
some education service agencies may be included in the data of the school
systems they serve.
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STATE
STATE CODE -2001- -2000-
AL Alabama 01 128 128
AK Alaska 02 53 53
AZ Arizona 03 231 231
AR Arkansas 04 324 325
CA California 05 1,092 1,093
CO Colorado 06 195 195
CT Connecticut 07 174 174
DE Delaware 08 19 19
DC Dist. of Columbia 09 1 1
FL Florida 10 67 67
GA Georgia 11 196 196
HI Hawaii 12 1 1
ID Idaho 13 113 113
IL Illinois 14 1,055 1,067
IN Indiana 15 317 317
IA Iowa 16 389 390
KS Kansas 17 304 304
KY Kentucky 18 176 176
LA Louisiana 19 66 66
ME Maine 20 292 293
MD Maryland 21 24 24
MA Massachusetts 22 392 391
MI Michigan 23 794 781
MN Minnesota 24 410 411
MS Mississippi 25 152 152
MO Missouri 26 524 524
MT Montana 27 474 476
NE Nebraska 28 581 605
NV Nevada 29 17 17
NH New Hampshire 30 176 177
NJ New Jersey 31 614 614
NM New Mexico 32 89 89
NY New York 33 688 689
NC North Carolina 34 117 117
ND North Dakota 35 257 258
OH Ohio 36 723 723
OK Oklahoma 37 582 583
OR Oregon 38 218 218
PA Pennsylvania 39 604 604
RI Rhode Island 40 36 36
SC South Carolina 41 98 98
SD South Dakota 42 176 176
TN Tennessee 43 138 138
TX Texas 44 1,061 1,062
UT Utah 45 40 40
VT Vermont 46 329 329
VA Virginia 47 134 134
WA Washington 48 296 305
WV West Virginia 49 55 55
WI Wisconsin 50 430 430
WY Wyoming 51 48 48
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U.S. Total 15,470 15,514
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Identification Number (IDCENSUS field) Schema and Type of Government Code:
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The first 2 characters of the IDCENSUS field stand for the state code. The 3rd
character represents the "type of government" code, described below. Characters 4
through 6 represent the county code. Characters 7 through 14 uniquely identify
the government unit. For an independent school system, this government unit is
the system itself. For dependent school systems, characters 1 through 9 of
the IDCENSUS field match that of the parent government on which the system is dependent.
Characters 10 through 14 uniquely identify the dependent school system where more
than one system is dependent on the parent government.
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| Type of Government Code (3rd character of IDCENSUS field) |
| Description |
Value |
| State Dependent School System |
0 |
| County Dependent School System |
1 |
| City Dependent School System |
2 |
| Township Dependent School System |
3 |
| Independent School System |
5 |
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School Level Codes:
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- Elementary School System Only: a public school system that typically serves grades
Pre-Kindergarten through 8.
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| - Secondary School System Only: a public school system that typically serves grades 7 - 12.
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| - Elementary/Secondary School System: a public school system that serves grades
Pre-Kindergarten through 12.
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| - Vocational Education: a locally operated public school system that focuses primarily
on special education and provides education and training in one or more semiskilled
or technical operations.
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| - Special Education: a locally operated public school system that focuses primarily on
special education, including instruction for any of the following: hard of hearing,
deaf, speech-impaired, health-impaired, orthopedically-impaired, mentally retarded,
seriously emotionally disturbed, multi-handicapped, visually handicapped, deaf and blind;
and adapts curriculum, materials or instruction for students served.
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| - Nonoperating School System: a system that only exists to collect tax revenue which it then
transfers to other school systems that actually provide the education services.
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| - Educational Service Agency: a dependent agency of the school system or systems that it serves.
It typically provides regional special education or vocational education programs.
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| School Level Code (SCHLEV field) |
| Description |
Value |
| Elementary School System Only |
01 |
| Secondary School System Only |
02 |
| Elementary-Secondary School System |
03 |
| Vocational or Special Education School System |
05 |
| Non-operating School System |
06 |
| Educational Service Agency |
07 |
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Flag Options:
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Beginning with fiscal year 1999, the F-33 school system finance files include data item flags.
For each data cell there is a companion cell containing a flag indicating whether the
figure in the cell was reported by the state or adjusted by the Census Bureau. The
companion cell is identified by the name of the original data cell preceded by an "FL_",
e.g., FL_E13 or FL_19H. There are no flags for the summary variables, such as 'TOTALREV',
'TLOCREV', 'TOTALEXP', and 'NONELSEC'. The guide to the flags is displayed below.
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The flags for the fixed length file are located at the end of the file, while the flags
for the comma-delimited file and SAS dataset are located directly following the data cell to
which the flag refers.
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| Flag Options (1 character) |
| Description |
Character |
| As reported by the state |
R |
| Adjustment made by analyst |
A |
| Adjustments to include data for state payments made on behalf of the school systems |
S |
| Not applicable - A value was not expected. (For example, a dependent school system would report
no taxes. An independent school district would report no 'parent government contribution'.) |
N |
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| Fiscal year of data: |
2000 |
2001 |
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| Release Date: |
5/23/2002 |
3/11/2003 |
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| Date of last revision: |
7/10/2002 |
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