School Level Finance Survey (SLFS) Reporting

Background | Data Collection Overview | Calculating SLFS Data | Expenditure Detail | Resources | Other Resources

Background

The National Center for Education Statistics (NCES) within the U.S. Department of Education (ED), along with the Office for Civil Rights (OCR), have implemented a new requirement, the School-Level Finance Survey (SLFS). The SLFS is intended 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.

The financial data captured through 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.

Local Education Agencies (LEAs) can submit their SLFS data through the California Department of Education (CDE) Every Student Succeeds Act Per Pupil Expenditure (ESSA PPE) data collection system and selecting the SLFS survey. Note: The ESSA PPE and SLFS surveys are two distinct data collection efforts. To prevent LEAs from having to access two separate data collection systems, the CDE expanded its current ESSA PPE data collection system to capture SLFS data as well.

Data Collection Overview

Although the federal reporting requirement initiated with 2022–23 expenditure data, California's incremental action plan included modified reporting for 2022–23 and 2023–24 data. Starting with fiscal year (FY) 2024–25 data collection, the following information will be collected:

Expenditure Data

• Instruction (NCES Function 1000)
• Pupil Support Services (NCES Function 2100)
• Instruction Support Services (NCES Function 2200)
• School Administration (NCES Function 2400)

Three Exhibits:

• Salaries paid to teachers (NCES Function 1000; NCES Objects 1X1 and 1X3)
• Salaries paid to instructional staff or assistants (NCES Function 1000; NCES Objects 1X2)
• Books and Periodicals (NCES Functions 1000 and 2200; NCES Object 640)

Calculating SLFS Data

LEAs, including charter schools, should calculate SLFS data using the unaudited actual financial data available within their local accounting systems. To assist LEAs in understanding and calculating the expenditures required by the survey, the CDE has created the following tables to crosswalk between NCES codes and California's Standardized Account Code Structure (SACS) codes.

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, 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, 1180, and 1190, filtered by expenditure object codes.

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 that the LEA filter the sum of SACS Functions 1000, 1110, 1120, 1130, 1180, 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 an appropriate allocation of central-level/district-wide expenditures incurred by the LEA that are attributable to each school.

These central-level expenditures 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 TK/kindergarten 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)

LEAs should aim to exclude central-level/district-wide expenditures that cannot be appropriately allocated to each school, for example, maintenance costs related to the upkeep of the district office.

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.

SLFS Frequently Asked Questions
Answers to frequently asked questions regarding the SLFS reporting requirement.

ESSA PPE Frequently Asked Questions
Answers to frequently asked questions regarding the ESSA PPE reporting requirement.

Other Resources

National Center for Education Statistics

U.S. Department of Education Office for Civil Rights

Office of Management and Budget (OMB) Supporting Statements