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The files described below contain financial information (revenues, expenditures, debt, and assets) for public elementary-secondary school systems collected as a part of a census of governments taken at 5-year intervals as required by law under Title 13, United States Code, Section 161 (1992) and the Annual Survey of Government Finances authorized by law under Title 13, United States Code, Section 182 (1993-1996).
For the convenience of the widest range of data users, the Census Bureau's Governments Division has provided three formats for each year's data file. Data are available in a SAS dataset and in two ASCII formats: a fixed-length file and a comma-delimited file. The self-extracting compressed downloadable files were created with ZipMagic 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. The files may be downloaded from the Census Bureau's web site under Public Elementary-Secondary Education Finance Data. The sizes of the self-extracting files are between 2 and 3.5 megabytes (MB).
This documentation provides a description of the data file formats, file names and sizes, identification of the items for which data are collected, their location in the ASCII files, and variable names in the SAS datasets and comma-delimited files. The documentation also includes a count of the number of school systems, or records, by state and a guide to Governments Division state codes, type of government codes, identification number schema, and school level codes contained on the data files.
The systems on the fiscal year 1992, 1995, and 1996 files include the survey universe of State and local fiscally independent and dependent elementary-secondary school systems.
The following nine states in the 1993 file contain data for only those school systems included in the statistical sample used by the Annual Survey of Government Finances: Arkansas, Colorado, Georgia, Kentucky, Mississippi, New Jersey, New Mexico, Oklahoma, and South Dakota. All other states in the 1993 file contain data for the survey universe.
Eight states in the 1994 files do not contain data for all school systems. Seven of the eight states include only those school systems included in the statistical sample used by the Annual Survey of Government Finances: Arkansas, Colorado, Kentucky, New Jersey, New Mexico, Oklahoma, and South Dakota. While California includes data for a limited number of school systems, these are not based on the statistical sample for the Annual Survey of Government Finances. All other states in the 1994 files contain data for the survey universe.
The Federal Information Processing System (FIPS) geographic information is provided in each data file. Information about matching counties to their codes is available from the Census Bureau's web site under State and County Demographic and Economic Profiles.
For further information about the data files or the survey which collects this data, contact the F-33 staff by e-mail at elsec@census.gov, by telephone at 1-800-622-6193, or by regular mail at:
Elementary-Secondary Education Statistics Branch
Governments Division
U.S. Census Bureau
Washington, DC 20233-6800
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DATA FILE FORMATS
Each year's data file is available in two ASCII formats: a fixed length
file and a comma delimited file. For complete information on the layout
of the fixed length file see the FILE LAYOUT section below.
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 FILE LAYOUT section.
The data in comma delimited format have been divided into three files
to limit the number of records in each file. This will enable users
to easily import data into most spreadsheet or database software packages.
These files are divided into states as follows:
- Alabama through Massachusetts (including the District of Columbia)
- Michigan through North Dakota
- Ohio through Wyoming
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 'numeric'): STATE, ID (1992-1993) or IDCENSUS (1994-1996),
FIPS, SCHLEV, and NCESID.
The third format is a SAS dataset. The FILE LAYOUT section below gives
the variable names for each field. 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
FY 1992
Fixed Length: Self-extracting file: 92esedat.exe (3.3 MB)
Data file: elsec92.txt (24.0 MB)
Comma Delimited: Self-extracting file: 92esecom.exe (2.4 MB)
Data files: 92al-ma.txt (2.4 MB)
92mi-nd.txt (2.0 MB)
92oh-wy.txt (2.0 MB)
SAS dataset: Self-extracting file: 92esesas.exe (3.2 MB)
Data file: elsec92s.sd2 (16.9 MB)
FY 1993
Fixed Length: Self-extracting file: 93esedat.exe (3.0 MB)
Data file: elsec93.dat (21.4 MB)
Comma Delimited: Self-extracting file: 93esecom.exe (2.2 MB)
Data files: 93al-ma.txt (2.2 MB)
93mi-nd.txt (1.9 MB)
93oh-wy.txt (2.0 MB)
SAS dataset: Self-extracting file: 93esesas.exe (3.0 MB)
Data file: elsec93s.sd2 (15.1 MB)
FY 1994
Fixed Length: Self-extracting file: 94esedat.exe (2.9 MB)
Data file: elsec94.dat (20.3 MB)
Comma Delimited: Self-extracting file: 94esecom.exe (2.1 MB)
Data files: 94al-ma.txt (1.9 MB)
94mi-nd.txt (1.9 MB)
94oh-wy.txt (2.0 MB)
SAS dataset: Self-extracting file: 94esesas.exe (2.8 MB)
Data file: elsec94s.sd2 (13.8 MB)
FY 1995
Fixed Length: Self-extracting file: 95esedat.exe (3.3 MB)
Data file: elsec95.dat (23.6 MB)
Comma Delimited: Self-extracting file: 95esecom.exe (2.4 MB)
Data files: 95al-ma.txt (2.4 MB)
95mi-nd.txt (2.1 MB)
95oh-wy.txt (2.2 MB)
SAS dataset: Self-extracting file: 95esesas.exe (3.2 MB)
Data file: elsec95s.sd2 (16.1 MB)
FY 1996
Fixed Length: Self-extracting file: 96esedat.exe (3.3 MB)
Data file: elsec96.dat (23.5 MB)
Comma Delimited: Self-extracting file: 96esecom.exe (2.5 MB)
Data files: 96al-ma.txt (2.4 MB)
96mi-nd.txt (2.1 MB)
96oh-wy.txt (2.2 MB)
SAS dataset: Self-extracting file: 96esesas.exe (3.2 MB)
Data file: elsec96s.sd2 (16.0 MB)
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FILE LAYOUT
An asterisk (*) next to the ASCII position denotes an alphanumeric character
string; all other items are numeric. There are 121 F-33 data items whose
amounts are expressed in thousands of dollars. Fall membership (enrollment)
data are in whole numbers.
SCHOOL SYSTEM DESCRIPTIVE INFORMATION:
(Characters 1-100 of the each year's file
contain slightly different information.)
Field or
ASCII variable
F-33 Item Description Position name
FY 1992:
State Identification Number.............. 1-2* STATE
School System Identification Number...... 5-13* ID
Supplemental ID.......................... 14-18* SUPID
School System Name....................... 20-51* NAME
FIPS State and County Code............... 53-63* FIPS
School Level Code........................ 65-66* SCHLEV
NCES ID Code............................. 68-74* NCESID
Weight (always 10000 for FY 1992)........ 76-80 WEIGHT
Year of Data -- Independent Systems...... 82-83* YRDATIND
Year of Data -- Dependent Systems........ 85-86* YRDATDEP
Fall Membership, October 1991............ 88-100 V33
FY 1993:
State Identification Number.............. 1-2* STATE
School System Identification Number...... 5-13* ID
Supplemental ID.......................... 14-18* SUPID
School System Name....................... 20-51* NAME
FIPS State and County Code............... 53-63* FIPS
School Level Code........................ 65-66* SCHLEV
NCES ID Code............................. 68-74* NCESID
Sample Weight............................ 76-80 WEIGHT
Year of Data -- Independent Systems...... 82-83* YRDATIND
Year of Data -- Dependent Systems........ 85-86* YRDATDEP
Fall Membership, October 1992............ 88-100 V33
FY 1994, FY 1995, and FY 1996:
State Identification Number.............. 1-2* STATE
School System Identification Number...... 5-18* IDCENSUS
School System Name....................... 20-51* NAME
FIPS Codes............................... 53-63* FIPS
FIPS-State............................. 53-54*
FIPS-County............................ 55-57*
FIPS-SMSA.............................. 58-61*
FIPS-CMSA.............................. 62-63*
School Level Code........................ 65-66* SCHLEV
NCES ID Code............................. 68-74* NCESID
Sample Weight (CA 1994 not available).... 77-82 WEIGHT
Year of Data............................. 84-85* YRDAT
Fall Membership, October 1993 (FY94),
October 1994 (FY95), or October 1995 (FY96) 88-100 V33
DATA: (SAME FOR ALL YEARS)
Field or
ASCII variable
F-33 Item Description Position name
TOTAL GENERAL REVENUE -- sum of
(TFEDREV,TSTREV,TLOCREV)................... 101-112 TOTALREV
Total Revenue from Federal Sources......... 113-124 TFEDREV
Federal Chapter 1 Revenue................ 125-136 C14
Children with disabilities............... 137-148 C15
Child Nutrition Act...................... 149-160 C25
Eisenhower Math and Science.............. 161-172 C16
Drug-free Schools........................ 173-184 C17
Chapter 2 Block Grants................... 185-196 C18
Vocational Education..................... 197-208 C19
All other federal aid through state...... 209-220 C20
Federal Revenue, nonspecified............ 221-232 C36
Impact Aid (PL 815 and 874).............. 233-244 B10
Bilingual Education...................... 245-256 B11
Native American (Indian) Education....... 257-268 B12
All other direct federal aid............. 269-280 B13
Total Revenue from State Sources........... 281-292 TSTREV
General formula assistance............... 293-304 C01
Special education programs............... 305-316 C05
Transportation programs.................. 317-328 C12
Staff improvement programs............... 329-340 C04
Compensatory and basic skills programs... 341-352 C06
Vocational education programs............ 353-364 C09
Capital outlay and debt service programs. 365-376 C11
Bilingual education programs............. 377-388 C07
Gifted and talented programs............. 389-400 C08
School lunch programs.................... 401-412 C10
All other revenues from state sources.... 413-424 C13
State payments for LEA employee benefits. 425-436 C38
Other State payments (books, buses, etc). 437-448 C39
State revenue, non-specified............. 449-460 C35
Census state, NCES local revenue......... 461-472 C24
Total Revenue from Local Sources........... 473-484 TLOCREV
Property taxes........................... 485-496 T06
General sales............................ 497-508 T09
Public utility taxes..................... 509-520 T15
Individual and corporate income taxes.... 521-532 T40
All other taxes.......................... 533-544 T99
Parent government contributions.......... 545-556 T02
Revenue from cities and counties......... 557-568 D23
Revenue from other school systems........ 569-580 D11
Tuition fees from pupils and parents..... 581-592 A07
Transport. fees from pupils and parents.. 593-604 A08
School lunch revenues.................... 605-616 A09
Textbook sales and rentals............... 617-628 A11
Student activity receipts................ 629-640 A13
Other sales and service revenues......... 641-652 A20
Student fees, non-specified.............. 653-664 A15
Interest earnings........................ 665-676 U22
Miscellaneous other local revenues....... 677-688 U97
TOTAL GENERAL 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
State payment on behalf (instruc)........ 725-736 J13
Own retirement sys transfer (instruc).... 737-748 J12
TOTAL CURRENT SPENDING FOR SUPPORT SERVICES 749-760 TCURSSVC
Current operation expenditures for:
Pupil support.......................... 761-772 E17
Instructional staff support............ 773-784 E07
General administration................. 785-796 E08
School administration.................. 797-808 E09
Operation and maintenance of plant..... 809-820 V40
Student transportation................. 821-832 V45
Business............................... 833-844 V35
Central................................ 845-856 V50
Other.................................. 857-868 V55
Non-specified.......................... 869-880 V85
Own retirement system transfer (ssvcs)... 881-892 J11
State payment on behalf (ssvcs).......... 893-904 J15
TOTAL CURRENT SPENDING FOR
OTHER EL-SEC PROGRAMS...................... 905-916 TCUROTH
Current operation expenditures for:
Food services.......................... 917-928 E11
Enterprise operations.................. 929-940 V60
Other.................................. 941-952 V65
TOTAL CURRENT SPENDING FOR
NON EL-SEC PROGRAMS........................ 953-964 NONELSEC
Current operation expenditures for:
Community services..................... 965-976 V70
Adult education........................ 977-988 V75
Other.................................. 989-1000 V80
State payment on behalf (other).......... 1001-1012 J10
CAPITAL OUTLAY EXPENDITURES................ 1013-1024 TCAPOUT
Construction............................. 1025-1036 F12
Instructional equipment.................. 1037-1048 K09
Other equipment.......................... 1049-1060 K10
Non-specified equipment.................. 1061-1072 K11
Land and existing structures............. 1073-1084 G15
TOTAL CURRENT SPENDING FOR EL-SEC PROGRAMS
-- sum of (TCURINST,TCURSSVC,TCUROTH)...... 1085-1096 TCURELSC
Other Expenditures by Local Education Agency
Payments to state governments............ 1097-1108 L12
Payments to local governments............ 1109-1120 M12
Payments to other school systems......... 1121-1132 Q11
Interest on school system indebtedness... 1133-1144 I86
Salary Exhibits
(Included in Current Expenditures Above)
Total salaries and wages................. 1145-1156 Z32
Instruction............................ 1157-1168 Z33
Pupil support.......................... 1169-1180 V11
Instructional staff support............ 1181-1192 V13
General administration................. 1193-1204 V15
School administration.................. 1205-1216 V17
Business............................... 1217-1228 V19
Operation and maintenance of plant..... 1229-1240 V21
Student transportation................. 1241-1252 V23
Central................................ 1253-1264 V25
All others............................. 1265-1276 V27
Food services.......................... 1277-1288 V29
Employee Benefit Exhibits
(Included in Current Expenditures Above)
Total employee benefit payments.......... 1289-1300 Z34
Instruction............................ 1301-1312 V10
Pupil Support.......................... 1313-1324 V12
Instructional staff.................... 1325-1336 V14
General administration................. 1337-1348 V16
School administration.................. 1349-1360 V18
Business............................... 1361-1372 V20
Operation and maintenance of plant..... 1373-1384 V22
Student transportation................. 1385-1396 V24
Central................................ 1397-1408 V26
All others............................. 1409-1420 V28
Food services.......................... 1421-1432 V30
Enterprise operations.................. 1433-1444 V32
DEBT (Long-term)
Outstanding at beginning of fiscal year.. 1445-1456 _19H
Issued during the fiscal year.......... 1457-1468 _21F
Retired during the fiscal year......... 1469-1480 _31F
Outstanding at end of fiscal year........ 1481-1492 _41F
DEBT (Short-term)
Outstanding at beginning of fiscal year.. 1493-1504 _61V
Outstanding at end of the fiscal year.... 1505-1516 _66V
CASH AND INVESTMENTS
(Cash and Deposits, held at end of fiscal year)
Debt service funds....................... 1517-1528 W01
Bond funds............................... 1529-1540 W31
Other funds.............................. 1541-1552 W61
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GUIDE TO CODES AND RECORD COUNTS
Table 1.
File Record Counts by State
STATE
STATE CODE -1992- -1993- -1994- -1995- -1996-
AL Alabama 01 129 129 127 127 127
AK Alaska 02 53 54 54 54 54
AZ Arizona 03 227 231 229 228 229
AR Arkansas 04 337 134* 134* 328 327
CA California 05 1,086 1,081 258** 1,082 1,081
CO Colorado 06 194 74* 75* 194 195
CT Connecticut 07 166 166 166 166 174
DE Delaware 08 19 19 18 19 19
DC Dist. of Columbia 09 1 1 1 1 1
FL Florida 10 67 67 67 67 67
GA Georgia 11 199 82* 197 196 196
HI Hawaii 12 1 1 1 1 1
ID Idaho 13 113 113 113 112 112
IL Illinois 14 947 937 924 916 907
IN Indiana 15 313 313 314 313 314
IA Iowa 16 441 433 412 405 399
KS Kansas 17 304 304 304 304 304
KY Kentucky 18 176 86* 86* 176 176
LA Louisiana 19 66 66 66 66 66
ME Maine 20 290 291 292 291 292
MD Maryland 21 24 24 24 24 24
MA Massachusetts 22 439 439 437 426 413
MI Michigan 23 616 615 615 618 656
MN Minnesota 24 522 501 474 467 448
MS Mississippi 25 162 80* 153 153 153
MO Missouri 26 542 538 535 529 525
MT Montana 27 556 538 517 502 491
NE Nebraska 28 799 748 709 697 686
NV Nevada 29 17 17 17 17 17
NH New Hampshire 30 176 175 176 176 176
NJ New Jersey 31 603 175* 176* 616 615
NM New Mexico 32 91 41* 41* 89 89
NY New York 33 718 717 715 712 710
NC North Carolina 34 133 129 121 119 119
ND North Dakota 35 299 298 285 270 265
OH Ohio 36 662 745 747 740 741
OK Oklahoma 37 603 76* 76* 585 585
OR Oregon 38 303 323 305 279 266
PA Pennsylvania 39 608 606 606 605 605
RI Rhode Island 40 37 35 36 36 36
SC South Carolina 41 105 105 105 106 106
SD South Dakota 42 179 83* 83* 177 177
TN Tennessee 43 139 139 140 140 140
TX Texas 44 1,051 1,047 1,063 1,062 1,063
UT Utah 45 40 40 40 40 40
VT Vermont 46 329 328 325 325 325
VA Virginia 47 159 157 158 157 155
WA Washington 48 296 296 305 305 305
WV West Virginia 49 55 55 55 55 55
WI Wisconsin 50 427 431 432 431 430
WY Wyoming 51 49 49 49 49 49
----------------- ------- ------- ------- ------- ------
U.S. Total 15,868 14,132 13,358 15,553 15,506
* These counts represent a statistical sample of school systems for
this state on this year's data file.
** In 1994, the systems on the file in California represent a subset
of all systems in the state, but they are not a statistical sample.
Table 2.
"TYPE OF GOVERNMENT" CODES AND IDENTIFICATION SCHEMA
1992 and 1993 (Third Character of ID field or variable)
State Dependent School System 0
Independent School System 5
County Dependent School System 7
City Dependent School System 8
Township Dependent School System 9
1994, 1995, and 1996 (Third Character of IDCENSUS field or variable)
State Dependent School System 0
County Dependent School System 1
City Dependent School System 2
Township Dependent School System 3
Independent School System 5
In the 1992 and 1993 data files, the ID field for a school system is 9
characters. The first 2 characters stand for the Governments Division
state code. The 3rd character represents the "type of government" code.
Characters 4 through 6 represent the Governments Division county code.
Characters 7 through 9 uniquely identify a particular school system.
In the 1994 and more current files, the first 6 digits of the IDCENSUS
field contain the same information as the first 6 digits of the ID field
in prior years, with the following exception: the "type of government"
code, the third character of the ID or IDCENSUS field, for county, city,
or township dependent school systems was changed from 7, 8, or 9 to
1, 2, or 3, respectively. The "type of government" code for independent or
state dependent school systems remained the same.
In the 1994 and more current files, the IDCENSUS field is 14 characters
long. Characters 1 through 9 of the IDCENSUS field of a dependent school
system 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. Characters 1 through 9 of an independent school system
are identical to the ID field in earlier years except for the "type of
government" code as noted above.
Table 3.
School Level Code (two-digit)
Elementary School System Only 01
Secondary School System Only 02
Elementary-Secondary School System 03
College-grade School System 04
Vocational or Special Education School System 05
Non-operating School System 06
Educational Service Agency 07
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| Fiscal year of data: | 1992 | 1993 | 1994 | 1995 | 1996 |
|---|---|---|---|---|---|
| Release Date: | 11/29/95 | 10/31/96 | 2/28/97 | 8/13/98 | 6/14/99 |
| Date of last revision: | none | none | 6/4/97 | none | none |