Frequently Asked Questions

• General Questions
• Requirements
• Calculations
• Reporting Systems, Audits and Published Data

General Questions

1. What is the purpose of the School Level Finance Survey (SLFS) data collection? (Added 03-Jul-24)

   The SLFS data collection fulfills the federal requirements as implemented by the National Center for Education Statistics (NCES) within the U.S. Department of Education (ED), along with the Office for Civil Rights (OCR), to allow for more continuity in reporting data at the school-level so that expenditures can be compared on a local, state, and national level.

2. What is the authorizing legislation for the SLFS? (Added 03-Jul-24)

   The collection is mandatory as a supplement to the Civil Rights Data Collection (CRDC) authorized by Section 203(c)(1) of the 1979 Department of Education Organization Act (DEOA 1979; 20 U.S.C. § 3413(c)(1)) and 34 C.F.R. § 100.6(b).

3. When did the SLFS become mandatory? (Added 03-Jul-24)

   Prior to fiscal year (FY) 2022–23, participation by states in the SLFS was voluntary. In May 2023, the ED mandated that the SLFS data collection be completed for all 50 states.

4. Which local educational agencies (LEAs) are required to report SLFS data? (Added 03-Jul-24)

   All public schools are required to complete the survey. To assist with the data collection process, the California Department of Education (CDE) will collect the school–level finance data at the district level.
   
   Charter schools are considered public schools and are, therefore, subject to this requirement.
   
   The CDE uses the California School Directory to identify the schools that are required to complete the survey.

5. What is the difference between the SLFS survey and the Every Student Succeeds Act (ESSA) Per-Pupil Expenditure (PPE) survey? (Added 12-Dec-24)

   Both surveys include expenditure data at the school level. The ESSA-PPE survey requires an LEA to identify their student membership and report per-pupil expenditures. The SLFS survey requires an aggregate of the school-level expenditures.

6. What are central-level expenditures and can examples be provided? (Added 07-Feb-25)

   Central-level expenditures are LEA wide expenditures attributable to all schools or a group of schools within the LEA, through an allocation method. Common allocation methods include the number of students served in the school, the percentage of time allocated by LEA personnel to each school, and square footage. Central expenditures are typically associated with general administration (such as superintendent’s salary), plant maintenance and operations, student transportation, food services, and enterprise activities, but could also be instructional and pupil support activities.

7. What type of central-level expenditures can be reported for FY 2023-24 that collects only the NCES Function 1000 – Instruction? (Added 07-Feb-25)

   Possible examples include the purchase of LEA-wide curriculum materials for regular education and expenditures associated with LEA-level assessments or benchmark tests for educational programs.

8. Are single school LEAs required to report central-level expenditures? (Added 07-Feb-25)

   The California Department of Education (CDE) does not expect single school LEAs to report central-level expenditures. Note that CDE revised guidance on this issue from what was presented at the January 14, 2025 webinar.

9. Should LEAs include Resource 7690 – On-Behalf Pension Contribution from the SLFS calculation? (Added 07-Feb-25)

   Resource 7690 – On-Behalf Pension Contribution may be included. Federal guidance states that expenditures can include payments made by the state or other governments on behalf of the LEA that benefit active employees of the LEA. Resource 7690 is used by LEAs to account for the State’s on-behalf contribution to CalSTRS and CalPERS.

10. Which expenditures should be excluded? (Added 07-Feb-25)

    The CDE’s March 2024 letter includes a list of recommended expenditure exclusions. These expenditures are either not associated with TK/K-12 students, such as adult education, or they may distort expenditures at the school-level such as capital outlay expenditures. Note that the CDE recommendations for excluded expenditures are the same for SLFS and ESSA PPE surveys.

11. Which Funds should be used when identifying NCES Function 1000 – Instruction related expenditures? (Added 07-Feb-25)

    LEAs should use funds where TK/K-12 Instruction expenditures can be reported. For example, Funds 01, 12, 19, 57,and 62. Fund 11 should be excluded as it is used for Adult Education. Depending on the LEA type, one or more of these funds may not apply.

Requirements

12. What does an LEA have to do to meet the SLFS requirement for FY 2022–23 (Collection Window December 2023–March 2024)? (Updated 03-Jul-24)

    The SLFS requirement for FY 2022–23 was met if the LEA completed its Every Student Succeeds Act (ESSA) Per-Pupil Expenditure (PPE) data collection.

13. What does an LEA have to do to meet the SLFS requirement for FY 2023–24 (Collection Window December 2024–March 2025)? (Updated 03-Jul-24)

    The LEA will need to provide the total current expenditures (school–level and central) for National Center of Education Statistics (NCES) Function 1000 – Instruction, for each of its schools. A crosswalk has been provided to assist LEAs in identifying which SACS Functions are equivalent to NCES Functions.

14. How does the SLFS requirement change for FY 2024–25 (Collection Window December 2025–March 2026)? (Added 03-Jul-24)

    Starting FY 2024–25 and beyond, LEAs will be required to submit additional financial data for NCES Functions 1000, 2100, 2200, 2400 and three exhibits. The three additional exhibits are Salaries Paid to Teachers, Salaries Paid to Instructional Staff or Assistants, and Books and Periodicals. More information on how the requirement will change is available under the Implementation Schedule section of the School Level Finance Survey Reporting web page. 

15. What are the options for an LEA to meet the SLFS requirement if they do not use the standardized account code structure (SACS) to report financial data, i.e. charter schools that use the Charter School Alternative Form? (Updated 03-Jul-24)

    LEAs can use their existing ESSA-PPE reporting requirement methodology to determine the calculations for the SLFS.

Calculations

16. How does an LEA calculate NCES Function 1000 – Instruction using only SACS Function codes for each of its schools? (Added 03-Jul-24)

    To calculate NCES Function 1000, the LEA should obtain the sum of SACS Functions 1000, 1110, 1120, 1130, and 1190 for total current expenditures (school-level and share of central expenditures). Figure1a: NCES Functions to SACS Functions available under the Calculating SLFS Data section of the School Level Finance Survey Reporting web page provides additional information on how to perform these calculations.

17. Starting FY 2024–25 (Collection Window December 2025–March 2026), how will an LEA calculate NCES Functions 2100, 2200, 2400 and the three exhibits? (Added 03-Jul-24)

    For information on how to calculate the additional NCES Functions and the three exhibits, navigate to Figure1a: NCES Functions to SACS Functions and Figure 1b: NCES Exhibits to SACS Code under the Calculating SLFS Data section of the School Level Finance Survey Reporting web page.

Reporting System, Audits and Published Data

18. How will an LEA report the SLFS data for FY 2023–24 (Collection Window December 2024–March 2025)? (Added 03-Jul-24)

    LEAs will use the ESSA-PPE web application. The web application will be modified to include a dedicated section for the SLFS data collection.

19. Will SLFS submissions be audited? (Added 03-Jul-24)

    All submissions will receive a preliminary review by the California Department of Education to ensure that the data provided falls within acceptable ranges. It is the responsibility of each LEA to verify the accuracy and completeness of the data provided as the data received will be forwarded to the ED and made publicly available.

20. Where will the SLFS data be published? (Added 03-Jul-24)

    Data will be published in the National Center for Education Statistics (NCES) Common Core of Data Files web page.