Expenditures for school and school district administration. This includes the school principal's office, the superintendent and board of education and their immediate staff, and other LEA staff and services except those listed in other categories. This includes salaries and benefits for LEA planners/researchers, personnel, fiscal services, warehousing, and other activities of LEAs, along with supplies and purchased services of these activities.
alternative education school
A public elementary/secondary school that (1) addresses needs of students that typically cannot be met in a regular school, (2) provides nontraditional education, (3) serves as an adjunct to a regular school, or (4) falls outside the categories of regular, special education, or vocational education.
American Indian/Alaska Native
A person having origins in any of the original peoples of North and South America (including Central America) and who maintains cultural identification through tribal affiliation or community recognition.
Asian/Pacific Islander
A person having origins in any of the original peoples of the Far East, Southeast Asia, the Indian subcontinent, or the Pacific Islands. This area includes, for example, Cambodia, China, India, Japan, Korea, Malaysia, Pakistan, Thailand, Vietnam, Guam, the Philippine Islands, Samoa, and other Pacific Islands.
averaged freshman graduation rate (AFGR)
An estimate of the percentage of an entering high school class that graduates on time. See Appendix A: Technical Notes for more information.
Black
A person having origins in any of the Black racial groups of Africa. Terms such as Haitian or Negro can be used in addition to Black or African American.
Bureau of Indian Affairs schools and districts
A school or district that is directly funded by the Bureau of Indian Affairs, U.S. Department of the Interior.
capital outlay
Direct expenditure for construction of buildings, roads, and other improvements and for purchases of equipment, land, and existing structures. Includes amounts for additions, replacements, and major alterations to fixed works and structures. However, expenditure for repairs to fixed works and structures is classified as current expenditures for operations.
charter school
A school that provides free public elementary and/or secondary education to eligible students under a specific charter granted by the state legislature or other appropriate authority and that is designated by such authority to be a charter school. Charter schools can be administered by regular school districts, state education agencies (SEAs), or chartering organizations.
construction
Production of fixed works and structures and additions, replacements, and major alterations thereto, including planning and design of specific projects, site improvements, and provision of equipment and facilities that are integral parts of a structure. Includes both construction undertaken on a contractual basis by private contractors or through a government's own staff (i.e., force account).
current expenditures
Expenditures for the day-to-day operation of schools. They include expenditures for staff salaries and benefits, supplies, and purchased services. Expenditures associated with repaying debts, capital outlays (e.g., purchases of land, school construction and repair, and equipment) are excluded from current expenditures. Programs outside the scope of public preschool to grade 12 education, such as community services and adult education, are not included in current expenditures.
debt
Long-term credit obligations of the school system or its parent government and all interest-bearing short-term (repayable within 1 year) credit obligations. Excludes non-interest-bearing short-term obligations, interfund obligations, amounts owed in a trust agency capacity, advances and contingent loans from other governments, and rights of individuals to benefits from school system employee-retirement funds.
diploma, high school
A formal document certifying the successful completion of a secondary school program prescribed by the SEA or other appropriate body.
elementary/secondary education
Programs providing instruction, or assisting in providing instruction, for students in prekindergarten, kindergarten, grades 1 through 12, and ungraded programs.
employee benefits
Expenditures made in addition to gross salary that are not paid directly to employees. Employee benefits include amounts paid by, or on behalf of, an LEA for fringe benefits such as group insurance, social security contributions, retirement contributions, tuition reimbursement, unemployment compensation, worker's compensation, and other employee benefits (e.g., unused sick leave).
English language learner (ELL)
An individual
who was not born in the United States or whose native language is a language other than English; or
who comes from an environment where a language other than English is dominant; or
who is an American Indian or Alaska Native and who comes from an environment where a language other than English has had a significant impact on his or her level of English language proficiency; and
who, by reason thereof, has sufficient difficulty speaking, reading, writing, or understanding the English language to deny such individual the opportunity to learn successfully in classrooms where the language of instruction is English or to participate fully in our society.
equipment
Items that last more than 1 year, are repaired rather than replaced, and have a cost that exceeds a certain level set by the state or LEA. Expenditures for equipment for new construction or renovations are included in facilities acquisition and construction.
expenditure
All amounts of money paid out by a school system, net of recoveries and other correcting transactions, other than for retirement of debt, purchase of securities, extension of loans, and agency transactions. Expenditure includes only external transactions of a school system and excludes noncash transactions such as the provision of perquisites or other in-kind payments.
facilities acquisition and construction
An expenditure function that includes the acquisition of land and buildings; building construction, remodeling, and additions; the initial installation or extension of service systems and other built-in equipment; and site improvement.
federal range ratio
A measure of disparity in revenues or expenditures per pupil between the bottom 5 percent and top 5 percent of districts. See Appendix A: Technical Notes for more information.
federal revenues
Direct grants-in-aid to schools or agencies, funds distributed through a state or intermediate agency, and revenues in lieu of taxes to compensate a school district for nontaxable federal institutions within the district's boundaries.
fiscal year
The 12-month period to which the annual operating budget applies. At the end of the fiscal year, the agency determines its financial condition and the results of its operations.
free and reduced-price lunch eligible
The number of students who are eligible for the Free and Reduced-Price Lunch Program under the National School Lunch Act, which provides cash subsidies for free and reduced-price lunches to students based on family size and income.
full-time equivalent (FTE)
The amount of time required to perform an assignment stated as a proportion of a full-time position and computed by dividing the amount of time employed by the time normally required for a full-time position.
function
A category of expenditure defining the activity supported by the service or commodity bought.
General Educational Development (GED) test
A comprehensive test used primarily to appraise the educational development of students who have not completed their formal high school education and who may earn a high school equivalency certificate through achievement of satisfactory scores.
guidance counselors
Professional staff assigned specific duties and school time for counseling students and parents, addressing learning problems, evaluating student abilities, and assisting students in career and personal development.
high school completers
Students who completed the course of public elementary and secondary education offered by the school district and who received a high school diploma, or who met other requirements of completion as defined by state law or policy, during the period October 2003 through September 2004. Does not include high school equivalency recipients.
Hispanic
A person of Mexican, Puerto Rican, Cuban, Central or South American, or other Spanish culture or origin, regardless of race.
independent charter school districts
School districts that include only charter schools.
Individualized Education Program (IEP)
A written instructional plan for students with disabilities designated as special education students under the Individuals With Disabilities Education Act (IDEA, Part B). Each plan includes (1) a statement of the child's present levels of education performance, (2) a statement of annual goals, including short-term instructional objectives, (3) a statement of specific education services to be provided and the extent to which the child will be able to participate in regular education programs, (4) a projected date for initiation and anticipated duration of services, and (5) appropriate objectives, criteria, and evaluation procedures and schedules for determining, on at least an annual basis, whether instructional objectives are being achieved.
instruction and instruction-related (expenditures)
Expenditures for activities related to the interaction between teachers and students, such as salaries and benefits for teachers and teacher aides, and related supplies (including textbooks) and purchased services; expenditures for activities related to a student's well-being, such as salaries and benefits for nurses, guidance counselors, social workers, speech pathologists, audiologists, and attendance officers, and related supplies and purchased services; and expenditures for activities that assist with classroom instruction, such as salaries and benefits for librarians and library aides, in-service teacher trainers, curriculum development, student assessment, and technology (for students but outside the classroom), and related supplies and purchased services.
instructional aides
Staff members assigned to assist a teacher with routine activities associated with teaching (i.e., activities requiring minor decisions regarding students), such as monitoring, conducting rote exercises, operating equipment, and clerking. Includes only paid staff, and excludes volunteer aides.
instructional coordinators and supervisors
Persons who supervise instructional programs at the school district or subdistrict level, including educational television staff; coordinators and supervisors of audiovisual services; curriculum coordinators and in-service training staff; Title I coordinators and home economics supervisors; and staff engaged in the development of computer-assisted instruction. School-based department chairpersons are excluded.
instructional support staff
Instructional coordinators and supervisors and instructional aides.
interest on debt expenditures
Interest expenditures on long-term debt.
kindergarten
A group or class that is part of a public school program and is taught during the year preceding first grade.
librarians
Professional staff members or supervisors assigned specific duties and school time for professional library services activities. These include selecting, acquiring, preparing, cataloging, and circulating books and other printed materials; planning the use of the library by students, teachers, and instructional staff; and guiding individuals in the use of library books and material maintained separately or as part of an instructional materials center.
library/media staff
Professional staff members who are assigned specific duties and school time for professional library and media service activities. Includes library/media specialists and support staff.
local education agencies (LEAs)
Those agencies at the local level whose primary responsibility is to operate public schools or to contract for public school services.
LEA administrative support staff
Staff members who provide direct support to LEA and school administrators, including secretarial or other clerical staff and persons whose activities are concerned with support of the teaching and administrative duties of the office of the principal, department chairpersons, and central office administrators.
local revenues
Revenues from such sources as local property and nonproperty taxes, investments, and student activities such as textbook sales, transportation and tuition fees, and food service revenues. These include revenues from intermediate agencies.
long-term debt
Debt payable more than 1 year after the date of issue.
magnet school
Regardless of the source of funding, a magnet school or program is a special school or program designed to attract students of different racial/ethnic backgrounds for the purpose of reducing, preventing, or eliminating racial isolation and/or to provide an academic or social focus on a particular theme.
operations (expenditures)
Expenditures for the operation and maintenance of schools and school district facilities, and expenditures related to student transportation, food services, and enterprise operations.
other high school completer
An individual who has received a certificate of attendance or other certificate of completion in lieu of a diploma during the previous school year and subsequent summer school.
other instructional expenditures
Instructional expenditures and instructional staff expenditures that are not attributed to a specific item, such as salaries or supplies.
other program expenditures
Expenditures for community services, adult education, community
colleges, private schools, and other programs that are not part of public elementary and secondary
education.
other support staff
Staff who serve in a support capacity and who are not included in the categories of central office administrative support, library support, student support, or school administrative support (e.g., data processing staff; bus drivers; and health, building, equipment maintenance, security, and cafeteria workers).
payments to state and local governments
Payments to state and local governments (except LEAs), including debt service payments to agencies that incur debt instead of the LEA.
payments to other school districts and private schools
Payments made to private schools and other LEAs, including payments for tuition, transportation, and computer and purchasing services.
prekindergarten student
A student who is enrolled in a group or class that is part of a public school program taught during the year or years preceding kindergarten, excluding Head Start students, unless it is part of an authorized public education program of an LEA.
public school
An institution that provides education services and has one or more grade groups (prekindergarten through grade 12) or is ungraded; has one or more teachers to give instruction; is located in one or more buildings or sites; has an assigned administrator; receives public funds as primary support; and is operated by an education agency.
purchased services
Expenditures for services provided by private businesses and nonprofit institutions. These include computer-assisted instruction, educational television, and the professional services of teachers who are not on the school district's payroll. Rental equipment and service contracts for instructional equipment are also included under purchased services.
replacement equipment (expenditures)
Expenditures for equipment that is not new or recently renovated. Equipment is generally defined as items that last more than 1 year, are repaired rather than replaced, and have a cost over a level set by the state or local education agency.
regular school
A public elementary/secondary school providing instruction and education services that does not focus primarily on special education, vocational/technical education, or alternative education.
regular school districts
Public elementary and/or secondary school districts that provide instruction and other education services and that do not focus primarily on special education or vocational education. Education service agencies are also excluded from this category.
revenues
Additions to assets that do not incur an obligation that must be met at some future date, do not represent exchanges of fixed assets, and are available for expenditure by the LEAs in the state. Revenues include funds from local, intermediate, state, and federal sources.
salaries
Salaries include the gross salaries of permanent and temporary staff on the payroll of LEAs, including those substituting for permanent employees. Salaries for full- and part-time staff are included, along with overtime and salaries for staff on sabbatical leave. Also included are supplemental amounts for additional duties such as coaching or supervising extracurricular activities, bus supervision, and summer school teaching.
school administrators
Staff members whose activities are concerned with directing and managing the operation of a particular school. These include principals, assistant principals, and other assistants; and persons who supervise school operations, assign duties to staff members, supervise and maintain the records of the school, and coordinate school instructional activities with those of the education agency, including department chairpersons.
special education school
A public elementary/secondary school that (1) focuses primarily on special education, including instruction for any of the following: hard of hearing, deaf, speech impaired, health impaired, orthopedically impaired, mentally retarded, seriously emotionally disturbed, multi-handicapped, visually handicapped, and deaf and blind; and (2) adapts curriculum, materials, or instruction for students served.
state revenues
The sum of direct funds from state governments and funds in lieu of taxation. Revenues in lieu of taxes are paid to compensate a school district for nontaxable state institutions or facilities within the district's boundaries.
student membership
Annual headcount of students enrolled in school on October 1 or the school day closest to that date. In any given year, some small schools will not have any students.
student support services (expenditures)
One of seven subfunctions within the expenditure function support services. It includes attendance and social work, guidance, health, psychological services, speech pathology, audiology, and other student support services.
supplies
Supplies are items that are consumed, wear out, or deteriorate through use, or items that lose their identity through fabrication or incorporation into different or more complex units or substances. These include expenditures for general supplies; paper and other materials required for printing and copying; and books, periodicals, and reference materials.
support services
An expenditure function divided into seven subfunctions: student support services, instructional staff support, general administration support services, school administration support services, operations and maintenance, student transportation support services, and other support services.
teacher
A professional school staff member who instructs students in prekindergarten, kindergarten, grades 1 through 12, or ungraded classes and maintains daily student attendance records.
Title I school
A Title I school is a school designated under appropriate state and federal regulations as being high poverty and eligible for participation in programs authorized by Title I of P.L. 107-110. A Title I school is one in which the percentage of children from low-income families is at least as high as the percentage of children from low-income families served by the LEA as a whole or that the LEA has designated as Title I eligible because 35 percent or more of the children are from low-income families.
Title I schoolwide
A program in which all the students in a school are designated under appropriate state and federal regulations as eligible for participation in Title I programs authorized by Title I of P.L. 107-110.
total expenditure
The sum of current expenditure, non-elementary/secondary expenditure, capital outlay, and interest payments on debts.
total revenue
The sum of revenue contributions emerging from local, state, and federal sources. Revenue received from bond sales or the sale of property or equipment is not included.
ungraded
A class that is not organized on the basis of grade grouping and has no standard grade designation. This includes regular classes that have no grade designations and special classes for exceptional students that have no grade designations. Such a class is likely to contain students of different ages who, frequently, are identified according to level of performance in one or more areas of instruction rather than according to grade level or age level.
unified school districts
School districts that provide both elementary and secondary education services and instruction.
vocational education school
A public elementary/secondary school that focuses primarily on vocational, technical, or career education, and provides education and training in one or more semiskilled or technical occupations.
White
A person having origins in any of the original peoples of Europe, North Africa, or the Middle East.
