The Fiscal Profile Reporting System

This report is the 24th edition of a report produced by the State Education Department concerning data on school district expenditures and revenues. Major trends of the 2006-07 to 2010-11 time period are discussed at the statewide level. Detailed information on individual districts is provided in the Masterfiles. The fiscal profile reporting system was designed to answer questions of interest to policymakers. For this reason, profile data in the tables are presented so that comparisons can be made for a five-year period.

These reports are based on data from the Annual Financial Report (Form ST-3). The ST-3 is an unaudited document, which displays a district’s reported expenditures and revenues. It is important to note that the ST-3 is a document designed to provide fiscal accountability; it is not an educational program document. Although the State’s intent with the ST-3 is for school districts to provide a uniform statement of revenues and expenditures, the possibility exists that school districts will interpret the instructions and account codes differently.

Because the data is extensive, it has been broken into several files. Individuals interested in statewide trends or an introduction to the subject should read the Narrative first. Individuals interested in technical definitions will also want to peruse the Appendix. Individuals looking for data may consider downloading the EXCEL files called Masterfiles for various years. If you download these files, you will want a copy of the Headings as well. 

The Tables described in the Profiles are provided for every major district. (see links below) Individuals interested in specific districts may use two references to find the page(s) for district(s) of interest. Caution is advised to those who may want to print these files, as each is 678 pages in length.  

Another feature summarizes five -year trends for selected items important to a district's financial condition. Trend data is provided on the Budget Surplus or Deficit and the Unreserved Fund Balance, Operations and Maintenance and Equipment Expenditures and District Wealth for each major school district.

Please Note: Master Files and other updates are published annually in early December, approximately 17 months after the end of the school year.

Tables for All Districts

Last Updated: January 23, 2013