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Frequently Asked Questions

Answers to frequently asked questions regarding the School Level Finance Survey (SLFS) Reporting Requirement.

General Questions

  1. What is the purpose of the School Level Finance Survey (SLFS) data collection? (Added 03-Jul-24)
  2. What is the authorizing legislation for the SLFS? (Added 03-Jul-24)
  3. When did the SLFS become mandatory? (Added 03-Jul-24)
  4. Which local educational agencies (LEAs) are required to report SLFS data? (Added 03-Jul-24)
  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)
  6. What are central-level expenditures and can examples be provided? (Added 07-Feb-25)
  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)
  8. Are single school LEAs required to report central-level expenditures? (Added 07-Feb-25)
  9. Should LEAs include Resource 7690 – On-Behalf Pension Contribution from the SLFS calculation? (Added 07-Feb-25)
  10. Which expenditures should be excluded? (Added 07-Feb-25)

Requirements

  1. 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)
  2. How does the SLFS requirement change for FY 2024–25 (Collection Window December 2025–March 2026)? (Added 03-Jul-24)

Calculations

  1. How does an LEA calculate NCES Function 1000 – Instruction using only SACS Function codes for each of its schools? (Added 03-Jul-24)
  2. 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)

Reporting System, Audits and Published Data

  1. How will an LEA report the SLFS data for FY 2023–24 (Collection Window December 2024–March 2025)? (Added 03-Jul-24)
  2. Will SLFS submissions be audited? (Added 03-Jul-24)
Questions:   Fiscal Oversight & Support | slfs@cde.ca.gov
Last Reviewed: Wednesday, February 19, 2025