Major categories for the U.S. Census Bureau's classification of government finances, as applicable to school systems, are defined below.
Impact Aid – Revenue authorized to assist in the construction (P.L. 81–815) and operation (P.L. 81–874) of schools in areas affected by federal activities.
Child Nutrition Programs – Payments by the Department of Agriculture for the National School Lunch, Special Milk, School Breakfast, and Ala Carte programs. Excludes the value of donated commodities.
Compensatory (Title I) Programs – Revenue authorized by Title I of the Elementary–Secondary Education Act (PL 102–382). Includes basic, concentration, and migratory education grants.
Special Education Programs – Revenue awarded under the Individuals with Disabilities Act (PL 105–17). Includes formula grants authorized in Part B of this legislation but excludes project grants authorized in Part D. Revenue from this excluded project grant is included in Federal Aid – Direct.
Vocational Programs – Revenue from the Carl D. Perkins Vocational Education Act. Includes revenue from Title II (Basic Grants) and Title III–E (Tech–Prep Education).
Other Federal Aid Distributed by the State – Includes revenue from other formula grant programs distributed through state governments, such as the Adult Education Act (Part B), Title V, Part A grants sanctioned by the Elementary–Secondary Education Act, Drug Free Schools authorized by Title IV–A of the Elementary–Secondary Education Act, and Mathematics, Science, and Teacher Quality (Title II–A and Title II–B of the Elementary–Secondary Education Act).
Nonspecified Federal Aid Distributed by the State – Federal revenue amounts that pertain to more than one of the above categories but which reporting units could not provide distinct amounts into these categories. This revenue is included in "nonspecified" instead of "other."
Capital Outlay/Debt Service – Revenue paid for school construction and building aid including amounts to help the school systems pay for servicing debt.
Compensatory Programs – Revenue for at "risk" or other economically disadvantaged students including migratory children. Also includes monies from state programs directed toward the attainment of basic skills and categorical education excellence and quality education programs that provide more than staff enhancements – such as materials, resource centers, and equipment.
General Formula Assistance – Revenue from general noncategorical state assistance programs such as foundation, minimum or basic formula support, apportionment, equalization, flat or block grants, and state public school fund distributions. This category also includes revenue dedicated from major state taxes, such as income and sales taxes.
Payments on Behalf of Local Education Agency (LEA) – State payments that benefit school systems but are not paid directly to school systems. Includes amounts transferred into state teacher or public employee retirement funds, as well as into funds for other kinds of employee benefits, such as group health, life, and unemployment compensation. This category also includes state payments for textbooks, school buses, and telecommunications that are provided to public school systems.
Special Education Programs – Revenue for the education of physically and mentally handicapped students.
Staff Improvement Programs – Revenue for programs designed to improve the quantity and quality of school system staff. Examples include programs for additional teacher units, teacher benefits such as retirement and social security contributions paid directly to the school system, mentor teachers, teacher induction, staff development contracts and stipends, career ladder contracts, in-service training, health insurance, principal leadership, teacher quality contracts, and salaries for specific types of instructional and support staff.
Transportation Programs – Payments for various state transportation aid programs, such as those that compensate the school system for part of its transportation expense and those that provide reimbursement for transportation salaries or school bus purchase.
Vocational Programs – Revenue for state vocational education assistance programs including career education programs.
Other State Aid – All other state revenue that is paid directly to the school systems including funds for bilingual education, gifted and talented programs, food services, debt services, instructional materials, textbooks, computer equipment, library resources, guidance and psychological services, driver education, energy conservation, enrollment increases and losses, health, alcohol and drug abuse, AIDS, child abuse, summer school, prekindergarten and early childhood, adult education (excluding vocational), desegregation, private schools, safety and law enforcement, and community services. In cases where these programs are covered under a state government's general formula assistance program, revenue will be shown under "general formula assistance" instead of under this category.
Nonspecified State Aid – State revenue amounts that pertain to more than one of the above categories but which reporting units could not provide distinct amounts into these categories. This revenue is included in "nonspecified" instead of "other."
General Administration – (Function 2300) Expenditure for board of education and executive administration (office of the superintendent) services.
Instructional Staff Support – (Function 2200) Expenditure for supervision of instruction service improvements, curriculum development, instructional staff training, and media, library, audiovisual, television, and computer–assisted instruction services.
Operation and Maintenance of Plant – (Function 2600) Expenditure for building services (heating, electricity, air conditioning, property insurance), care and upkeep of grounds and equipment, nonstudent transportation vehicle operation and maintenance, and security services.
Pupil Support Services – (Function 2100) Expenditure for attendance record-keeping, social work, student accounting, counseling, student appraisal, record maintenance, and placement services. This category also includes medical, dental, nursing, psychological, and speech services.
Pupil Transportation Services – (Function 2700) Expenditure for the transportation of public school students including vehicle operation, monitoring riders, and vehicle servicing and maintenance.
School Administration – (Function 2400) Expenditure for the office of principal services.
Other Support Services – Expenditure for Business/Central support (Function 2500) and other support (Function 2900) services. Business support services include payments for fiscal services (budgeting, receiving and disbursing funds, payroll, internal auditing, and accounting), purchasing, warehousing, supply distribution, printing, publishing, and duplicating services. Central support services include planning, research, development, and evaluation services. They also include information services, staff services (recruitment, staff accounting, noninstructional in–service training, staff health services), and data processing services.
Nonspecified Support Services – Expenditure that pertains to more than one of the above categories. In some cases, reporting units could not provide distinct expenditure amounts for each support services category. This expenditure is included in "nonspecified" instead of "other support services."