Notice2026-08150

Agency Information Collection Activities; Comment Request; Common Core of Data (CCD) School-Level Finance Survey (SLFS) 2025-2027

Primary source

Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.

Published
April 27, 2026

Issuing agencies

Education Department

Abstract

In accordance with the Paperwork Reduction Act of 1995, ED is requesting an extension without change of a currently approved information collection request (ICR).

Full Text

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<title>Federal Register, Volume 91 Issue 80 (Monday, April 27, 2026)</title>
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[Federal Register Volume 91, Number 80 (Monday, April 27, 2026)]
[Notices]
[Pages 22528-22529]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-08150]


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DEPARTMENT OF EDUCATION

[Docket No.: ED-2025-SCC-0085]


Agency Information Collection Activities; Comment Request; Common 
Core of Data (CCD) School-Level Finance Survey (SLFS) 2025-2027

AGENCY: National Center for Education Statistics (NCES); Institute of 
Education Sciences (IES), Department of Education (ED)

ACTION: Notice.

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SUMMARY: In accordance with the Paperwork Reduction Act of 1995, ED is 
requesting an extension without change of a currently approved 
information collection request (ICR).

DATES: To ensure consideration, comments regarding this proposed 
information collection must be received on or before May 27, 2026.

ADDRESSES: Written comments and recommendations for proposed 
information collection requests should be submitted within 30 days of 
publication of this notice. Click on this link <a href="http://www.reginfo.gov/public/do/PRAMain">www.reginfo.gov/public/do/PRAMain</a> to access the site. Find this information collection request 
(ICR) by selecting ``Department of Education'' under ``Currently Under 
Review,'' then check the ``Only Show ICR for Public Comment'' checkbox. 
<a href="http://Reginfo.gov">Reginfo.gov</a> provides two links to view documents related to this 
information collection request. Information collection forms and 
instructions may be found by clicking on the ``View Information 
Collection (IC) List'' link. Supporting statements and other supporting 
documentation may be found by clicking on the ``View Supporting 
Statement and Other Documents'' link.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
specific questions related to collection activities should be directed 
to Chris Greene, Senior Advisor, Institute of Education Sciences, 202-
453-5926 or <a href="/cdn-cgi/l/email-protection#0162697368722f667364646f644164652f666e77"><span class="__cf_email__" data-cfemail="f2919a809b81dc958097979c97b29796dc959d84">[email&#160;protected]</span></a>.

[[Page 22529]]


SUPPLEMENTARY INFORMATION: The Department is especially interested in 
public comment addressing the following issues: (1) is this collection 
necessary to the proper functions of the Department; (2) will this 
information be processed and used in a timely manner; (3) is the 
estimate of burden accurate; (4) how might the Department enhance the 
quality, utility, and clarity of the information to be collected; and 
(5) how might the Department minimize the burden of this collection on 
the respondents, including through the use of information technology. 
Please note that written comments received in response to this notice 
will be considered public records.
    Title of Collection: Common Core of Data (CCD) School-Level Finance 
Survey (SLFS) 2025-2027.
    OMB Control Number: 1850-0930.
    Type of Review: An extension without change of a currently approved 
ICR.
    Respondents/Affected Public: State, Local, and Tribal Governments.
    Total Estimated Number of Annual Responses: 325.
    Total Estimated Number of Annual Burden Hours: 6,535.
    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 <a href="https://www.reginfo.gov/public/do/PRAViewICR?ref_nbr=202307-1850-003">https://www.reginfo.gov/public/do/PRAViewICR?ref_nbr=202307-1850-003</a>.
    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 <a href="http://www.reginfo.gov">www.reginfo.gov</a>.

Ross Santy,
Chief Data Officer,Office of Planning, Evaluation and Policy 
Development.
[FR Doc. 2026-08150 Filed 4-24-26; 8:45 am]
BILLING CODE 4000-01-P


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Indexed from Federal Register on April 27, 2026.

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