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["Table 4.   Number of states by percentage difference of values reported on the NPEFS and F-33 surveys, by data item description: Fiscal year 2004"]
[null,null,null,"Number of states where the percentage difference is:"]
["Data item description","NPEFS item(s)","F-33 item(s)","greater than 10 percent","1 to 10 percent","-1 to 1 percent","-1 to -10 percent","-10 to -100 percent","not applicable1"]
[]
["REVENUES"]
[]
["Total Local Revenues","STR1+R2","TLOCREV-D11",1,11,27,10,2,0]
["   Total Local Taxes (Independent)","R1A+R1B","T06+T09+T15+T40+T99",6,5,30,2,2,6]
["   Total Local Taxes (Dependent)","R1C+R1D","T02",8,2,18,2,3,18]
["   Tuition from Pupils and Parents","R1E+R1N","A07",10,5,11,7,18,0]
["   From Other School Systems","R1F+R1H","D11",7,2,12,6,24,0]
["   Transportation fees from Pupil and Parents","R1G","A08",4,3,32,2,10,0]
["   Earnings on Investments ","R1I","U22",4,6,33,5,3,0]
["   Food Service Revenues","R1J","A09",3,8,37,2,1,0]
["   Student Activity Receipts","R1K","A13",6,2,39,1,3,0]
["   Other Revenues","R1L","A20+U97",18,6,5,6,16,0]
["   Textbook Sales and Rentals","R1M","A11",7,2,40,1,1,0]
["   All Other Local Revenues","R1L+R1N+R1F+R1H+R1E+R1G+R5","U97+D11+A07+A08+A20+_21F",15,8,4,9,15,0]
["   Intermediate Revenues","R2","D23",2,0,14,2,33,0]
[]
["Total State Revenues","R3","TSTREV",0,15,32,4,0,0]
[]
["Total Federal Revenues","STR4","TFEDREV",3,26,18,4,0,0]
["   Federal Revenue Direct","R4A+R4C+R4D","B10+B11+B12+B13",32,8,4,5,2,0]
["   Federal Revenue through State","R4B","C14+C15+C16+C17+C18+C19+C25+C20+C36 ",2,11,22,13,3,0]
[]
["Long Term Debt Issued During Fiscal Year","R5","_21F",20,10,2,3,16,0]
[]
["Total School District Revenues","TR-R1F-R1H-R5","TOTALREV-D11-A15",0,1,2,26,22,0]
[]
["Total Revenues","TR","TOTALREV-D11",0,17,22,12,0,0]
[]
[]
["EXPENDITURES"]
[]
["Total Instruction","STE 1","TCURINST",0,21,27,3,0,0]
["   Salaries for Instruction","E11","Z33",3,14,31,3,0,0]
["   Benefits for Instruction","E12","V10",1,15,30,5,0,0]
[]
["Total Pupil Support Services","STE22","E17",1,19,21,9,1,0]
["   Salaries for Pupil Support","E212","V11",1,13,30,7,0,0]
["   Benefits for Pupil Support","E222","V12",4,15,23,6,3,0]
[]
["Total Instructional Support","STE23","E07",1,17,28,2,3,0]
["   Salaries for Instructional Support","E213","V13",0,18,32,0,1,0]
["   Benefits for Instructional Support","E223","V14",0,17,28,1,5,0]
[]
["Total General Administration","STE24","E08",4,17,24,4,2,0]
["   Salaries for General Administration","E214","V15",2,12,28,7,2,0]
["   Benefits for General Administration","E224","V16",7,19,20,3,2,0]
[]
["Total School Administration","STE25","E09",0,10,36,5,0,0]
["   Salaries for School Administration","E215","V17",0,10,39,2,0,0]
["   Benefits for School Administration","E225","V18",2,8,32,7,2,0]
[]
["Total Operations and Maintenance","STE26","V40",0,16,31,4,0,0]
["   Salaries for Operations and Maintenance","E216","V21",0,12,36,2,1,0]
["   Benefits for Operations and Maintenance","E226","V22",2,10,34,3,2,0]
[]
["See notes at end of table."]
[]
["Table 4-1.   Number of states by percentage difference of values reported on the NPEFS and F-33 surveys, by data item description: Fiscal year 2004—Continued"]
[null,null,null,"Number of states where the percentage difference is:"]
["Data item description","NPEFS item(s)","F-33 item(s)","greater than 10 percent","1 to 10 percent","-1 to 1 percent","-1 to -10 percent","-10 to -100 percent","not applicable1"]
[]
["Total Student Transportation","STE27","V45",0,12,28,7,4,0]
["   Salaries for Student Transportation","E217","V23",2,15,29,2,3,0]
["   Benefits for Student Transportation","E227","V24",2,10,29,7,3,0]
[]
["Total Other Support Services","STE28","V90+V85",3,20,17,7,4,0]
["   Salaries for Other Support Services","E218","V37",5,13,27,6,0,0]
["   Benefits for Other Support Services","E228","V38",8,14,19,7,3,0]
[]
["Salaries for All Support Services","TE21","V11+V13+V15+V17+V21+V23+V37",0,16,33,2,0,0]
["Benefits for All Support Services","TE22","V12+V14+V16+V18+V22+V24+V30+V32+V38",0,2,0,38,11,0]
[]
["Total All Support Services","STE2T","TCURSSVC",0,14,27,10,0,0]
[]
["Total Food Services","E3A1","E11",4,15,27,5,0,0]
["   Salaries for Food Services","E3A11","V29",3,4,38,4,2,0]
["   Benefits for Food Services","E3A12","V30",3,6,36,3,3,0]
[]
["Total Enterprise Operations","E3B1","V60",7,1,34,4,5,0]
["   Benefits for Enterprise Operations","E3B12","V32",8,5,33,1,4,0]
[]
["Total non-instructional services expenditures","STE3","TCUROTH",4,11,23,13,0,0]
[]
["State on Behalf of - Total","STE4","C38+C39",0,0,29,0,22,0]
["   State on Behalf of - Benefits","E4C1+E4C2","C38",0,0,32,0,19,0]
[]
["Total Salaries for State","E11+TE21+E3A11+E3B11","Z32",1,14,26,10,0,0]
["Total Benefits for State","E12+TE22+E3A12+E3B12","Z34",1,9,25,16,0,0]
[]
["Total Current Expenditures","TE5","TCURELSC",0,17,29,5,0,0]
[]
["Total Equipment Expenditures","E63+E17+TE25+E3A2+E3B2+E82+ E91","K09+K10+K11",16,13,5,8,9,0]
["   Facilities Acquisitions - Non Property","E61","F12",4,2,21,10,14,0]
["   Land and Buildings","E62","G15",18,2,12,4,15,0]
["   Instructional Equipment","E17","K09",5,11,23,4,8,0]
[]
["Total facility acquisition nonproperty & property ","STE6","F12+G15",12,14,11,9,5,0]
[]
["Interest Expenditures","E7A1","I86",8,4,18,16,5,0]
["Long-Term Debt Service","E7A2","_31F",10,3,8,10,20,0]
[]
["Non-Elementary/Secondary Programs","E81+E9A+E9B+E9C+E9D","V70+V75+V80",14,10,16,6,5,0]
["Total non-elementary/secondary expenditures","E4D+E81+STE9","TNONELSE",16,9,15,6,5,0]
[]
["Total Capital Outlay","TE10+E61","TCAPOUT",2,8,21,13,7,0]
[]
["Total Expenditures for State","TE11+E4D+E7A1+E15","TOTALEXP",1,15,22,13,0,0]
[]
["Net Current Expenditures","NCE13","TCURELSC-A07-A08-A09-A11-A13-A15-\nC14-C18",0,16,26,9,0,0]
[]
["State Per-Pupil Expenditures (SPPE)","NCE13/MEMBR03","(TCURELSC-A07-A08-A09-A11-A13-A15-\nC14-C18)/V33",0,10,30,11,0,0]
[]
["Exhibit Items"]
["Teacher Salaries - Regular Education Programs","E11A","Z35",6,8,29,4,4,0]
["Teacher Salaries - Special Education Programs","E11B","Z36",11,5,26,3,6,0]
["Teacher Salaries - Vocational Education Programs","E11C","Z37",8,5,29,2,7,0]
["Teacher Salaries - Other Education Programs","E11D","Z38",14,2,27,1,7,0]
["Textbooks","E2","V93",9,1,34,1,6,0]
[]
["1 The percentage difference is not applicable if the state reported a value in one of the surveys and nonapplicable in the other."]
["NOTE: This analysis includes the 50 states and the District of Columniba."]
["SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), \"National Public Education Financial Survey (NPEFS),\" fiscal year 2004, Version 1a, and \"School District Finance Survey (F-33), fiscal year 2004, Version 1a."]