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Data Fields for School-Level Expenditure Reporting

In accordance with the ARRA, the CDE has established a process for the reporting of school-level expenditures required of school districts receiving ARRA Title 1, Part A funds.

General Information

Statutory language included in the American Recovery and Reinvestment Act (ARRA) of 2009 requires local educational agencies (LEAs) that receive Title I, Part A, ARRA funds (i.e., funds allocated under the Targeted Grants and Education Finance Incentive Grants formulas) to report school-level expenditures from state and local funds for the 2008–09 school year (July 1, 2008 through June 30, 2009). The language reads as follows:

For an additional amount for ‘Education for the Disadvantaged’ to carry out Title I of the Elementary and Secondary Education Act of 1965 (“ESEA”), $13,000,000,000: Provided, That $5,000,000,000 shall be available for targeted grants under section 1125 of the ESEA: Provided further, That $5,000,000,000 shall be available for education finance incentive grants under section 1125A of the ESEA: Provided further, That $3,000,000,000 shall be for school improvement grants under section 1003(g) of the ESEA: Provided further, That each local educational agency receiving funds available under this paragraph shall be required to file with the State educational agency, no later than December 1, 2009, a school-by-school listing of per-pupil educational expenditures from State and local sources during the 2008–2009 academic year: Provided further, That each State educational agency shall report that information to the Secretary of Education by March 31, 2010.

In general, LEAs should report school-level expenditures that are associated with regular kindergarten through twelfth grade instruction, instructional support, pupil support, and school administration. Specifically, LEAs should report the following four categories of school-level expenditures from state and local funds:

CDE recognizes that California LEAs have never been required to account for expenditures at the school level and no standardized protocols exist for uniformly attributing costs to individual schools. However, to guide LEAs in identifying the items required in this federal data collection, the expenditure classifications used for these items in the Standardized Account Code Structure (SACS) district-level fiscal data collection are being provided. The focus of this data collection is on school-level expenditures related to the instruction and support functions only. Districts are not being asked for school-level expenditure data for functions such as facilities maintenance and operations, transportation, or food services. In addition, please exclude employee benefits, which may be supported and accounted for through multiple funding mechanisms. Finally, districts are being asked to report non-personnel expenditures only if those expenditures were tracked at the school level in district data systems for the 2008–09 school year.

In order for the U.S. Department of Education to calculate the number of hours needed to complete this data collection, each district is also being asked to provide an estimate of the number of hours that they spend responding to this requirement.

Data Fields

District-Level Data—Estimated Number of Hours Spent Responding to the Data Collection

Hours per school: Provide the average number of hours per school that the district used to prepare each school’s expenditure data.

Hours per district: Provide the additional number of hours for the district to review existing data systems, communicate within the district or with the CDE concerning any procedural questions for preparing the estimates, and time to review and submit their data files to the CDE.

School-Level Data      

School name: This data is pre-populated. The field includes all public schools in the LEA, both Title I and non-Title I schools.

Student enrollment (fall 2008): The data is pre-populated based upon information from EDFacts.

School Title I status: This data is pre-populated from EDFacts. The field indicates whether the school is a Title I school or a non-Title I school.

Personnel salaries at school level—total: The data field includes the salaries for the classifications of the four types of school-level personnel that are involved in instructional and support functions as follows:

When compiling school-level salary expenditures, LEAs should use the following guidelines:

Expenditures should not include salaries paid from federal program funds or from special education programs. LEAs should use the following guidelines in compiling data on school-level expenditures:

For the full range of SACS codes, please refer to the table below.

Personnel salaries at school level—instructional staff only: Include the salaries for instructional staff only (Functions 1000–1999, teachers and instructional staff). This item is a subset of the previous item.

For the full range of SACS codes, please refer to the table below.

Personnel salaries at school level—teachers only: Include the salaries for teachers only (Functions1000-1999). This item is a subset of the previous item.

For the full range of SACS codes, please refer to the table below.

Non-personnel expenditures at school level: LEAs should include non-personnel expenditures associated with instruction, instructional support, and pupil support, and school administration, if this information is available at the school level. This may include the following types of expenditures:

Personnel salary expenditures per student enrollment: This data is automatically calculated by the system and is derived by dividing the total personnel salaries at the school level by the fall 2008 student enrollment. The information is displayed on the confirmation page.

SACS
Fund
Code(s)
SACS Function Code(s)

SACS
Object
Code(s)

Activity Description
01, 09, 62 1000–1999
1100–2999 Instruction Includes the activities dealing directly with the interaction between teachers and students. Teaching may be provided for students in a school classroom. Expenditures are for teachers who provide instruction to students in a classroom but may include personnel who teach in another location such as home or hospital or in other learning situations such as those involving co-curricular activities.
01, 09, 62 3000–3150,
3900
1100–2999 Support services—pupils These are activities designed to assess and improve the well- being of students and to supplement the teaching process. This includes expenditures for guidance, health, attendance, and speech pathology services etc.
01, 09, 62 2100–2299,
2400–2499,
3160
1100–2999 Support services—instructional staff These are activities associated with assisting the instructional staff with the content and process of providing learning experiences for students. This includes, for example, expenditures for staff involved in curriculum development, staff training, operating the library, media and computer centers.
01, 09, 62 2700 1100–2999

Support services—school administration

These activities relate to the overall administrative responsibility for a school.

Questions:   Linda Lewis | LiLewis@cde.ca.gov | 916-319-0658