The Comparative Performance & Fiscal System (CPFS) is a useful tool provided by the Kansas State Department of Education (KSDE).

It serves as gateway to a number of reports (in Word, Excel, and Acrobat) on a numbrer of financial statements. You can read about them here.

But the real interesting part of the CPFS is the ability to create custom reports.

  1. You can select specific districts, either by name, county, or political district. You can select high-poverty or low-poverty districts, or districts with a lot of English-language learners–or few. You can also select high-enrollment districts–or low enrollment districts.
  2. You can select specific school year(s), going back to the 1997-1998 school year.
  3. You can get financial data, including property values for the district, teacher and principal salaries, and budgetary information (about two dozen fund categories).
  4. You can obtain enrollment data, including FTE and headcounts, “daily membership,” “daily attendance,” as well as graduation and dropout rates and percentage of free-lunch and special-education students.
  5. Select salary information, including information for principals and teachers.

The glossary shows how extensive the information is. But you may also go blind with all the data, as there are many ways of looking at schools.

ADA (Average Daily Attendance) – The Average Daily Attendance is calculated by adding together the number of students ATTENDING each day school was in session, then dividing that figure by the total NUMBER OF DAYS school was in session.

ADM (Average Daily Membership) – The Average Daily Membership is calculated by adding together the number of students enrolled each day during the school year, then dividing that figure by the total number of days school was in session.

Assessed Valuation-Total – Property shall be classified into classes for the purpose of assessment and assessed at the percentage of value prescribed in the law.

Assessed Valuation-General – Property shall be classified into classes for the purpose of assessment and assessed at the percentage of value prescribed in the law. The first $20,000 of appraised value on homes, for General Fund purposes, is subtracted from the total value of the home before computing the assessed valuaton.

Attendance Rate – The Attendance Rate is calculated by dividing the Average Daily Attendance (ADA) by the Average Daily Membership (ADM).

Budget – Expenditures Functions/Subfunctions

  • 1000-Instruction – Instruction includes the activities dealing directly with the interaction between teachers and students. Teaching may be provided for students in a school classroom, in another location such as a home or hospital, and in other learning situations such as those involving co-curricular activities. This includes expenditures formerly reported under 3400 Student Activities. Teaching may also be provided through some other approved medium such as two-way interactive video, television, radio, telephone, and correspondence. Included here are the activities of aides or classroom assistants of any type (clerks, graders, teaching machines, etc.) which assist in the instructional process.
  • 2000-Support Services – Support services provide administrative, technical (such as guidance and health), and logistical support to facilitate and enhance instruction. These services exist to fulfill the objectives of instruction, community services and enterprise programs, rather than as entities within themselves. The sub functions of this function include: Student Support Services, Instructional Staff Support Services, General Administration, School Administration, Operation and Maintenance of Plant Services, Student Transportation, Central Services, and Other Support.
  • 2100-Support Services (Students) – Activities designed to assess and improve the well-being of students and to supplement the teaching process. Include only staff in attendance and social work services, substance abuse, guidance, health, psychology, speech pathology, and audiology.
  • 2200-Support Services-Instruction – Activities associated with assisting the instructional staff with the content and process of providing learning experiences for students.
  • 2300-Support Services-General Administration – Activities concerned with establishing and administering policy for operating the LEA. Include only board of education staff, board secretary/clerk staff, staff relations and negotiations staff, the superintendent’s staff, assistant superintendents, area directors, and the superintendent. Do not include the chief business official here, but in Support Services-Business (2500).
  • 2400-Support Services-School Administration – Support Services-School Administration Activities concerned with overall administrative responsibility for a school. Include only the staff of the office of the principal (including vice principals and other assistants), full-time department chairpersons and the principal.
  • 2500-Central Services – Activities that support other administrative and instructional functions including fiscal services, human resources, planning, and administrative information technology.
  • 2600-Operation and Maintenance of Plant – Activities concerned with keeping the physical plant open, comfortable, and safe for use, and keeping the grounds, buildings, and equipment in effective working condition and state of repair. These include the activities of maintaining safety in buildings, on the grounds, and in the vicinity of schools.
  • 2700-Student Transportation – Activities concerned with conveying students to and from school, as provided by state and federal law. This includes trips between home and school, and trips to and from school activities.
  • 2900-Other Support Services – All other support services not classified elsewhere in the 2000 series. (Includes room and board for Special Education students.)
  • 3000-Operation of Non-instructional Services – Activities concerned with providing non-instructional services to students, staff, or the community. This would include such activities as food service operations, enterprise operations (such as LEA bookstores) and community services (such as recreation, public library, and historical museum).
  • 4000-Facilities Acquisition and Construction – Activities concerned with acquiring land and buildings; remodeling buildings; constructing buildings and additions to buildings; initially installing or extending service systems and other built-in equipment; and improving sites.
  • 5000-Debt Service – A number of outlays of governmental funds are not properly classified as expenditures, but still require budgetary or accounting control. These are classified under Debt Service. Activities related to servicing the long-term debt of the school district, including payments of both principal and interest. This function should be used to account for bond interest payments, retirement of bonded debt, capital lease payments and other long-term notes. Interest on short-term notes or loans is charged to function 2513.

Budget – Expenditures by Objects

  • 100-Personal Services-Salaries – Amounts paid to all employees of the district. This includes gross salary for personal services rendered while in the payroll of the district.
  • 200-Employee Benefits – Amounts paid by the district on behalf of employees; these amounts are not included in the gross salary, but are in addition to that amount. Such payments are fringe payments and, while not paid directly to employees, nevertheless are part of the cost of personal services.
  • 300-Purchased Professional and Technical Services – Services which can be performed only by persons or firms with specialized skills and knowledge. Included are the services of architects, engineers, auditors, dentists, medical doctors, lawyers, consultants, teachers, accountants, etc.
  • 400-Purchased Property Services – Services purchased to operate, repair, maintain and rent property owned or used by the district. These services are performed by persons other than district employees.
  • 500-Other Purchased Services – Amounts paid for services rendered by organizations or personnel not on the payroll of the district. While a product may or may not result from the transaction, the primary reason for the purchase is the service provided.
  • 600-Supplies and Materials – Amounts paid for items that are consumed, worn out, or deteriorated through use.
  • 700-Property – Expenditures for acquiring fixed assets, including land or existing buildings; improvements of grounds; initial equipment; additional equipment; and replacement of equipment.
  • 800-Debt Service and Miscellaneous – Amounts paid for goods and services not otherwise classified.
  • 900-Other Items – This series of codes is used to classify transactions which are not properly recorded as expenditures to the LEA but require budgetary or accounting control. These include redemption of principal and interest on long-term debt and fund transfers. Used with government funds only.For further breakdown of expenditures, please review Kansas Accounting Handbook (http://www.ksde.org/leaf/guidelines_manuals/accounting_handbook)

Current Operating Expenditures – The operating expenditures are defined by the U.S. Census Bureau. Expenditures are defined by the National Center of Educational Statistics (NCES) handbook entitled “Financial Accounting for Local and State School Systems, 2003 Edition.”  The expenditure reports to the U.S. Census Bureau are completed by each state using the guidance of the NCES handbook and the U.S. Census Bureau definition of “current operating expenditures.”

Drop-out Rates – A dropout is any individual who:

  1. was enrolled in school at some time during the previous school year and was not enrolled on October 1, or the current school year; or
  2. was not enrolled on October 1, or the previous school year although expected to be in membership (i.e. was not reported as a dropout the year before); and
  3. has not graduated from high school or completed a state- or district-approved education program, and
  4. does not meet any of the following exclusionary conditions:
    • transfer to another public school district, private school, or state- or district-approved education program, and
    • temporary school-recognized absence due to suspension or illness, or
    • death.

Expenditures per Pupil-Total – Actual expenditures less transfers as reported on the USD budgets.  Funds included are General, Supplemental General, Adult Education, Adult Supplemental Education, Bilingual Education, Capital Outlay, Driver Training, Extraordinary School Program, Food Service, Parent Education Program, Professional Development, Summer School, Special Education, Vocational Education, Area Vocational School, Special Liability Expense, School Retirement, Extraordinary Growth Facilities, Special Reserve Fund, Contingency Reserve, Gift and Grants, Textbook and Student Material Revolving, Bond and Interest #1, Bond and Interest #2, No-Fund Warrant, Special Assessment, Temporary Note, and Cooperative Special Education.  Federal funds which are not required to be in a special fund listed above are also included. Expenditures Per Pupil is determined by taking the expenditures divided by FTE enrollment. Funds may vary from year to year, based upon legislative action.

Free and Reduced Price Lunch Students – Students who qualify for free or reduced price meals on Sept. 20, based on income guidelines determined by the federal government (U.S. Department of Agriculture)

FTE Enrollment – Full-time equivalency enrollment-The total enrollment in grades kindergarten through 12, three and four year-old preschool special education, and approved four year-old at risk students as of September 20th. Any pupil who is not regularly enrolled full-time shall be counted as that proportion of one pupil (to the nearest one-tenth) that his/her regular enrollment bears to full-time regular enrollment. Pupils enrolled in three and four year-old preschool special education, kindergarten, and four year-old at risk programs shall be counted as a half-time pupil.

Graduation Rate – The “No Child Left Behind Act of 2001” (NCLB) states that students who have been retained or who have non-regular diplomas cannot be counted as regular graduates. The graduation rate is “the percentage of students, measured from the beginning of high school, who graduate from high school with a regular diploma (not including an alternative degree that is not fully aligned with the State’s academic standards, such as a certificate or a GED) in the standard number of years.”

Headcount Enrollment – The number of students enrolled in the USD on September 20 of the given school year.

Mill Levy Rates – Property taxes for levy funds are computed using a mill rate. This is a mathematical procedure to determine property taxes. One mill is one dollar of property tax levied against $1,000 of assessed valuation. The assessed valuation is computed by taking the market value of the property and multiplying it by the Appropriate Assessment Factor for that class of property. To show how property taxes are computed, the following example is used. A school district has a total mill levy of 50. Of this 50 mills the general fund is 20 mills (by statute), leaving 30 mills for the other fund levies. For general fund only, the first $20,000 is subtracted from the market value of the house to arrive at the assessed valuation of the house. For example, a house with a market value of $100,000 would be reduced to $80,000 ($100,000-$20,000 exemption) for general fund only. The $80,000 is taken times the assessment rate of 11.5% to arrive at an assessed valuation of $9,200. ($80,000 x 11.5% = $9,200).


  • Principals – Average salary includes fringe benefits (employee reduction plans under Section 125 Salary Reduction Agreement); supplemental salaries and extra pay for summer school; and board paid fringe benefits such as group life, group health, disability income, medical expense insurance, etc. Salaries do not include vice principals.
  • Teachers – Average salary includes fringe benefits (employee reduction plans under Section 125 Salary Reduction Agreement); supplemental salaries and extra pay for summer school; and board paid fringe benefits such as group life, group health, disability income, medical expense insurance, etc. Salaries include those certificated employees in non-administrative positions (including library media specialist and school counselors) who are paid under a salary schedule for teachers.

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