Discrepancies in States' Reporting of Education Revenue and Expenditure Data

The Education Data Improvement Project of the Council of Chief State School Officers collected data to identify specific elements collected by each state, and to isolate discrepancies in ways different states define, collect, and report fiscal data. A shuttle survey was designed to verify what information states collect on revenues and expenditures. Through an iterative process, the shuttle allowed for increasingly accurate information to be obtained. A total of 46 states participted. The project examined a comparison of the states' accounting handbook; revenue data; and local, intermediate, state, and federal sources of revenue collection. States were also asked to confirm the classification of expenditures by function, program, and object categories. Because allocation of federal programs is determined in part by attendance and expenditure data, additional analysis was done on current expenditures, nonpublic students, computers and software, summer school, and other programs. The project was able to, in part, develop recommendations for standardizing and improving the reporting of current expenditures, attendance measures, and per pupil expenditures. The collection of further and comparable data from states will allow for more accurate state comparisons to be made, will facilitate the tracking of fiscal issues through the years, and will help the Federal Government ensure more equitable distribution of federal funds. (7 references) (KM)