July 2010 Office of School Finance Federal Reporting —NPEFS —F-33 —School Level Expenditures Data Collection (ARRA) —Teacher Compensation Survey (optional) Where does the data come from? The County’s Financial Data File WV Department of Education Office of School Finance 1 July 2010 WV Chart of Accounts — Aligned with the account codes presented by the National Center for Education Statistics (NCES) in its publication entitled “Financial Accounting for Local and State School Districts – 2009 Edition” NPEFS — National Public Education Financial Survey — Detailed county data summarized to a state total — Revenues reported by source (local, state, federal) — Expenditures by function and object Data from the NPEFS is used to: — Compare and contrast state rankings in the various revenue and expenditure categories by federal, state and local officials. — Calculate a State Per Pupil Expenditure that is used in the formula for allocating federal program funds to states and school districts, including: — Title I — Impact Aid WV Department of Education Office of School Finance 2 July 2010 F-33 — — — — — Local Education Agency Finance Survey Detailed data by school district Revenues reported by source (local, state, federal) Expenditures by function and object Enrollment Data from the F-33 is used: — By NCES for inclusion on various state and local government finance reports. This includes the calculation of US Gross Domestic Product. — Reporting requirements for ARRA. School Level Expenditures — — — — Requirement in ARRA statue for Title 1, part A Detailed data at individual school level Expenditures Only (state & local) By function and object — Emphasis on salaries — Enrollment WV Department of Education Office of School Finance 3 July 2010 Data from the School Level Expenditures Collection is used to: — Examine how school-level education resources are distributed within and across school districts. Transmittal Inquiry System — http://wveis.k12.wv.us/surveys/warrants_counties.cfm WV Department of Education Office of School Finance 4 July 2010 Proposed Budget File — http://wveis.k12.wv.us/surveys/budget_report_counties.cfm Projected Financial Statements — http://wveis.k12.wv.us/surveys/genledger_projects_years.cfm Certified List Summary — http://wveis.k12.wv.us/surveys/eda025p1.cfm WV Department of Education Office of School Finance 5 July 2010 Certified List- Individuals — http://wveis.k12.wv.us/surveys/certified_list.cfm WV Department of Education Office of School Finance 6