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OMB Control No: 1850-0930	ICR Reference No: 202507-1850-001
Status: Active	Previous ICR Reference No: 202307-1850-003
Agency/Subagency: ED/IES	Agency Tracking No: ED-2025-SCC-0085
Title: Common Core of Data (CCD) School-Level Finance Survey (SLFS) 2025-2027
Type of Information Collection: Extension without change of a currently approved collection	Common Form ICR: No
Type of Review Request: Regular
OIRA Conclusion Action: Approved with change	Conclusion Date: 08/20/2026
	Date Received in OIRA: 04/27/2026
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	08/31/2029	36 Months From Approved	08/31/2026
Responses	325	0	331
Time Burden (Hours)	6,535	0	10,760
Cost Burden (Dollars)	274,954	0	0

Abstract: The School-Level Finance Survey (SLFS) is an annual collection of school-level finance data published in the National Center for Education Statistics (NCES) Common Core of Data (CCD). The U.S. Census Bureau (Census), Economic Reimbursable Surveys Division, administers the SLFS data collection for NCES under interagency agreement in conjunction with the National Public Education Financial Survey (NPEFS) (OMB #1850-0067) and the Local Education Agency (School District) Finance Survey (F-33) (OMB #0607-0700). SLFS is a comprehensive source of school-level finance data for public education collected on a nationwide scale using uniform definitions, concepts, and procedures. The collection includes the salaries, benefits, and total current expenditures broken out by activity (function) for all publicly funded schools serving students in prekindergarten through 12th grade. In this notice, NCES is announcing its intention to extend the date of clearance for SLFS, without change, to the currently approved collection. Detailed information about the collection can be found at https://www.reginfo.gov/public/do/PRAViewICR?ref_nbr=202307-1850-003. Data will be collected from State Education Agencies (SEAs) for all 50 states and the District of Columbia. SEAs appoint state fiscal coordinators to work with NCES and the U.S. Census Bureau to provide accurate and comparable data across states and jurisdictions. SEAs typically collect finance data from school districts for their own uses. Many states produce a state-specific chart of accounts or accounting manual to assist school districts in classifying and reporting finance data and producing government-wide financial statements. Uniform definitions and concepts of revenues and expenditures are defined by the NCES handbook Financial Accounting for Local and State School Systems. Data on school-level spending patterns is helpful for parents to make choices for the education of their child. Uniform and comparable data helps states measure the effectiveness of resource allocation. Collecting this data at the national level addresses the need for reliable and unbiased measures that can be utilized to compare how resources are distributed among schools within local districts. Education finance statistics provided by this collection allow for comparisons of how public elementary-secondary schools are spending their funds. Prior Public Comments on this Proposed Action A 60-day notice was published in the Federal Register on July 18, 2025 (90 FR 33933). Three comments were received. None prompted NCES to change the proposed collection. Individual comments and NCES’s response can be found in Section A.8 of Supporting Statement Part A. This and other documentation can be found on www.reginfo.gov.

Authorizing Statute(s): US Code: 20 USC 9573 Name of Law: Education Sciences Reform Act of 2002 (ESRA 2002)

Citations for New Statutory Requirements: None

Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	90 FR 33933	07/18/2025
30-day Notice:	Federal Register Citation:	Citation Date:
	91 FR 22528	04/27/2026
Did the Agency receive public comments on this ICR? No

Number of Information Collection (IC) in this ICR: 1

IC Title	Form No.	Form Name
Common Core of Data (CCD) School-Level Finance Survey (SLFS) 2025-2027	n/a

ICR Summary of Burden

	Total Approved	Previously Approved	Change Due to Agency Discretion
Annual Number of Responses	325	331	-6
Annual Time Burden (Hours)	6,535	10,760	-4,225
Annual Cost Burden (Dollars)	274,954	0	274,954

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: Yes

Burden Reduction Due to: Miscellaneous Actions

Short Statement: .The FY 25–FY 27 SLFS data collection will impose a lower respondent burden compared to the FY 22–FY 24 SLFS data collection. In FY 23, the establishment of state data collection systems required a substantial one-time startup effort, resulting in an estimated 14,400 burden hours for respondents in FY 23 and an average of 10,760 hours per year during FY 22 through FY 24. With these systems now in place and required reporting under the incremental action plan held at FY 24 levels, the average annual burden per respondent is projected to remain at the FY 24 level for the next three years. The number of respondents submitting data in SEA format is down to 12 from the original estimate of 17, which results in a total annual burden of 6,535 per year for FY 25 through FY 27, up slightly from the FY 24 estimate of 6,119 hours.

Annual Cost to Federal Government: $1,240,741

Does this IC contain surveys, censuses, or employ statistical methods? Yes Part B of Supporting Statement

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination. No

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination. No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? No

Agency Contact: Chris Greene 202 453-5926

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