School District Fiscal Profiles

This is the 36th edition of the Fiscal Profiles data file produced by the State Education Department concerning data on school district expenditures and revenues. The Fiscal Profiles are published annually, approximately 12 months after the end of the school year.

The Fiscal Profiles 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.

In the past, these files were published individually, each file representing a single year. This file has been consolidated to show a multiyear comparison. The published data elements have changed somewhat year-to-year. Where data elements were added later on, every effort has been made to reconstruct those elements for prior years, but for certain years, certain data elements may be empty.

The methodology appendix. This appendix contains a full explanation of the ST-3 account codes and calculations used to create the data files, tables, and report.