School Level Finance Survey (SLFS) Reporting

Background | Implementation Schedule | Calculating SLFS Data | Expenditure Detail | Resources | Other Resources

Background

The Elementary and Secondary Education Act of 1965 (ESEA), as reauthorized by the Every Student Succeeds Act (ESSA), requires state educational agencies (SEAs) and their local educational agencies (LEAs) to prepare and publish annual report cards that contain specified data elements, including LEA and school-level per-pupil expenditures (PPE). Since Fiscal Year (FY) 2018–19, the California Department of Education (CDE) has collected ESSA-PPE data annually from LEAs. To strengthen the data that has been collected via the ESSA-PPE requirements, the National Center for Education Statistics (NCES) within the U.S. Department of Education (ED), along with the Office for Civil Rights (OCR), is implementing a new requirement, the School-Level Finance Survey (SLFS) that will allow for more continuity in reporting data at the school-level so that expenditures can be compared on a local, state, and national level.

The SLFS will be used to provide data to researchers, state and federal agencies, and the public on topics such as resource inequities, correlation at the school and per-pupil level of expenditures across states, how expenditures vary between low and high-income schools, and how spending on different functions affects student outcomes.

Prior to the 2022–23 data collection, participation by states in the SLFS was voluntary. However, the ED has mandated that the SLFS data collection be completed by all fifty states. The SLFS data collection differs from the ESSA-PPE requirement in that it collects financial data at the school level while not collecting data at a per-pupil level. The CDE anticipates modifying the existing ESSA-PPE data collection system to collect the SLFS data in addition to ESSA-PPE data. After the modifications, the data collection system will be able to separately capture both ESSA-PPE and SLFS data.

Implementation Schedule

Fiscal Year 2022–23 Data

To meet the FY 2022–23 SLFS data collection requirement, no new action is needed by the LEA. The California Department of Education (CDE) will utilize the data submitted by the LEA in the ESSA-PPE Reporting System Application to generate a report for NCES.

Fiscal Year 2023–24 Data

Starting with FY 2023–24 data collection, NCES Function 1000 (Instruction) data field will be collected.

Fiscal Year 2024–25 and Beyond

In FY 2024–25, NCES Function 1000 (Instruction), NCES Function 2100 (Pupil Support Services), NCES 2200 (Instruction Support Services), NCES Function 2400 (School Administration), along with three exhibits will be collected.

Calculating SLFS Data

LEAs, including charter schools, will calculate SLFS data using the unaudited actual financial data available within their local accounting systems. To assist LEAs in understanding and calculating the data fields required by the survey, the CDE has created the following figures to crosswalk between NCES codes and SACS codes to assist LEAs in determining which SACS Functions relate to the NCES Functions.

Figure 1a: NCES Functions to SACS Functions Crosswalk shows the recommended SACS Function codes that an LEA can sum to obtain the equivalent NCES Function Code. For example, for FY 2023–24 data collection (CDE Collection Window 12/2024 to 3/2025) the requirement is Instruction (NCES Function 1000). To obtain the equivalent of NCES Function 1000 it is recommended for the LEA to take the sum of SACS Functions 1000, 1110, 1120, 1130, and 1190.

Figure 1b: NCES Exhibits to SACS Codes Crosswalk is very similar to Figure 1a except that it requires a subsection of data previously calculated. For example, when calculating Salaries paid to teachers (NCES Function 1000; NCES Objects 1X1 and 1X3), it is recommended the LEA filter the sum of SACS Functions 1000, 1110, 1120, and 1190 by SACS Object 1100. The resulting value will be entered into the data field

Figure 1a: NCES Functions to SACS Functions

Figure 1b: NCES Exhibits to SACS Codes

Expenditure Detail

Included Expenditures

To meet the SLFS requirement, LEAs need to report all expenditures related to the day-to-day operation of their schools, and include appropriate expenditures incurred by the LEA on behalf of the school. These expenses can include staff salaries, benefits, supplies, purchased services, as well as general and school administration costs.

It is important to note that the SLFS requires unaudited actual expenditures, not budgeted or estimated, to be used.

Excluded Expenditures

Certain expenditures should be excluded when reporting school-level financial information. For example, expenditures not associated with prekindergarten through grade twelve students, such as adult education. Additionally, one-time significant expenditures, such as facility acquisition, should be excluded as it may distort the school-level data. The CDE recommends LEAs consider the following categories for exclusion:

• Adult Education (Fund 11; Goal 4XXX)
• Capital Outlay (Function 8500; Object 6XXX)
• Community Services (Goal 8100, Function 5000)
• Debt Service (Function 9100, Object 74XX)
• Nonagency (Goals 7110 and 7150)
• Tuition (Function 9200, Object 71XX)
• Transfers (Functions 9200 and 9300; Object 72XX, 76XX)
• County Services to District (Goal 8600)

Central-Level Expenditures

The expenditure calculation in the central-level expenditure fields should include those districtwide expenditures that are attributable to the school. To prevent duplication of expenditures, do not include expenditures reported elsewhere in this collection effort. Examples of central expenditures include:

• General Administration
• Food Services
• Transportation Services
• Enterprise Operations

Resources

CDE Notification of New SLFS Reporting Requirement
March 15, 2024 letter providing information and guidance to LEAs regarding the SLFS reporting requirement.

Introduction to SLFS (Video; 13:58)
A video providing an overview of the SLFS reporting requirement.

Frequently Asked Questions
Answers to frequently asked questions regarding the SLFS Reporting Requirement.

Other Resources

National Center for Education Statistics

U.S. Department of Education. Office for Civil Rights

OMB Supporting Statements