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Frank JohnsonNCES has imputed and adjusted some reported values in order to create a data file that more accurately reflects revenues and expenditures for each item on the survey and improves comparability across states. Imputations and adjustments were performed to correct for item nonresponse only.
Imputations correct cases in which a value is not reported at all, indicating that subtotals for the item are underreported. An imputation by NCES would assign a value to the missing item, and the subtotals containing this item would increase by the amount of the imputation.
Adjustments are corrections to a situation in which a value reported for one item contained a value for one or more additional items not reported elsewhere. For example, a state may not differentiate between instructional support staff and student support staff, reporting M (missing) for student support staff salaries and a value representing the salaries for both items as instructional support staff salaries. NCES adjusts these two responses by reducing the amount reported for instructional support staff salaries and adding that amount to student support staff salaries. The total for salaries and total expenditures would not be affected by this adjustment.
Imputations and adjustments were performed based on the average ratios of reported data for the same year. For example, student activity revenues were imputed based on the average ratio of student activity revenues to total revenues. For more detail on the imputation process, readers should refer to the data documentation on the NCES website at http://nces.ed.gov/ccd/stfis.asp. Spreadsheet files and flat text files containing the data used in this report can also be found there. Imputation affected total revenues or total expenditures by less than 2 percent in any state.
