The School District Finance Survey (F–33) provides finance data for all local education agencies (LEAs) that provide free public elementary and secondary (prekindergarten through grade 12) education in the United States. The School District Finance Survey data file does not include national and state totals. The file includes variables for revenues by source, expenditures by function and object, indebtedness, assets, student membership counts, as well as identification variables. The file includes the following finance data: • Current expenditure totals for local education agencies (LEAs); • Federal, state, and local revenues for LEAs; • Current expenditure totals and current expenditure per pupil amounts by activity (e.g., instruction, support services) and specific expenditure (e.g., salaries and wages, employee benefits) for LEAs in each state; • Federal revenues received by LEAs, by program and state; • Local revenues by source, by LEA and state; and • Capital outlay expenditures by LEA and state.
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