School Size
School size is the final Average Daily Membership (ADM) and is reported through the Principal's Monthly Report (PMR) at the end of every month of the school year. This figure includes all of the grades within the school, with the exception of pre-kindergarten. Students in violation of the "Ten Day Rule" when the PMR is submitted will not be included in the school's membership data. School size is a calculated number using the monthly membership day figures and the number of days in the school year.

District and state counts are the average number of students in schools in the same grade span category (elementary, middle, high, combined elementary, middle, and high, combined elementary and middle, or combined middle and high).

District- and state-level demographic data are included as a drill-down link on the district report card. The number and percentage of students in each racial/ethnic and gender group are displayed, as provided in the Grade/Race/Sex report of the PMR. Schools categorized as high or low poverty are noted on the Web version of the report card.

Source: NCDPI, Financial & Business Services, School Business Division, Principals' Monthly Report, 2006-07.


Average Class & Course Size
Average K-8 classroom sizes are reported through the School Activity Report (SAR) as of the 40th day of the first semester. Reports are produced and returned to the school system's Student Information Management System (SIMS)/NC WISE coordinators for amendments.

All class size averages for grades K-8 are for "typical" classes. In grades K-3 a "typical" class is defined as a self-contained class in which a teacher spends the majority of the day with the same students teaching a complete curriculum. If a school does not identify any self-contained classes in grades K-3, class size averages are based on the average enrollment in language arts classes. In grades 4-8, "typical" classes include self-contained classes and those related to language arts, math, science and social studies. Classes designated as special education, advanced, or English as a Second Language (ESL) are excluded. Due to limitations of the data collection system, average class sizes of less than 10 students in grades K-8 are reported as N/A (not available).

A school may exceed required class size limits in grades 4-12 by including an ABCs class size waiver in its school improvement plan as approved by the local board of education. ABCs class size waivers remain in effect for the life of the school improvement plan.

A local board of education may request an individual class size exception waiver for a class size overage that the local board determines it cannot correct. The State Board of Education may grant a local board an individual class size exception waiver if the overage exists due to reasons allowed in class size legislation. An individual class size exception waiver will remain in effect only for the school in which it is granted.

Class sizes are not available for students in pre-kindergarten. A text note appears on the Web version of a school's report card to indicate that a school enrolls pre-kindergarten students.

Average course sizes for grades 9-12 are reported through the membership file. Course size averages are provided only for courses finishing with an ABCs End-of-Course test (the number of students in the school/district with a course using the official NC course code for an End of Course Tested). Courses are divided by the number of sessions of that course.

If no student completed one of the courses listed in this table, N/A (not available) will appear in place of an average. Due to limitations of the data collection system, average course sizes of fewer than five students are reported as N/A.

Sources: NCDPI, Financial & Business Services, School Business Division, School Activity Report, 2nd Month, 2006-07, and Accountability Services Division, Reporting Section, Testing Data Files, 2006-07.

Specialized Course Enrollments
Specialized course enrollments are reported through the School Activity Report (SAR) on the 40th day of the first semester. Reports are produced and returned to school system Student Information Management System (SIMS) coordinators for amendments. Enrollments in first semester, second semester, and yearlong courses are included.

Source: NCDPI, Financial & Business Services, School Business Division, School Activity Report, 2nd School Month, 2006-07.

Source of Funds (Charter Schools and Districts only)
Per pupil expenditures and the source of funds are calculated annually by the Department of Public Instruction as a guide for local school administrators, legislators, and the general public. It includes all disbursements necessary for the daily operation of the public schools. Capital expenditures for new buildings and grounds, existing building renovations, and miscellaneous equipment purchases are excluded, as are community service programs, Head Start, adult education, and inter/intro fund transfers.

Local Education Agencies (LEAs) code expenditures to the appropriate funding source (local, state, and federal). The expenditure data are collected on a monthly basis throughout the school year. The Monthly Financial Report allows the state to monitor how school districts are spending their resources and provides the state with the tools to summarize and report expenditures to the General Assembly, Office of State Budget and Management, and Fiscal Research for decision-making purposes.

Final expenditures are transmitted to the state level through the Annual Financial Report System in late September. This is after all payments are made to those teachers who elect to have their 10-month salary paid over 12 months and the final expenditures are audited by a local CPA firm.

Average Daily Membership (ADM) is the other component of the Amount per Student calculation. This also is collected monthly through the Principal's Monthly Report (PMR). ADM is based on the sum of the days in membership for all students in individual school districts, divided by the number of days in the school month. Per pupil expenditure is derived by dividing the total expenditure by source (local, state, and federal) by the number of students in ADM in the school district.

Source: NCDPI, Financial & Business Services, School Business Division, 2006-07.

Use of Funds (District Report Card only)
Like Source of Funds, each Local Education Agency (LEA) codes expenditures to the appropriate funding source (local, state, and federal). Expenditures are reported monthly and annually.

Expenditures also are coded to objects that reflect the use of the funds. Those objects in the 100 series are salary-related, the 200 series reflects employee benefits, the 300 series is purchases and services, the 400 series is supplies and materials, and the 500 series indicates equipment purchases.

Source: NCDPI, Financial & Business Services, School Business Division, 2006-07.