{
  "definition": "DistrictFacts calculates Fiscal Profile TOTAL EXPENDITURES (column AK, zero-based 36) minus OTHER (INCLUDES INTERFUND TRANSFERS) (column AF, zero-based 31). Values are district-reported actuals compiled by NYSED, not an independent audit. The removed category also includes small other items.",
  "limitations": [
    "This kit covers only exact FY2025 Fiscal Profile matches in the published New York district registry. Missing Fiscal Profile rows are not zero; ST-3-only and older-year figures are not substituted.",
    "The Fiscal Profile source covers reporting districts, not separate New York City community-district finances. An aggregate must not be allocated across community districts.",
    "Totals depend on district size and spending scope. They are not a performance ranking or a measure of household taxes."
  ],
  "columns": {
    "id": "NCES LEA identity, or explicit ny-beds- state-only identity where no NCES LEAID exists",
    "name": "Published district/agency name",
    "page_url": "DistrictFacts profile",
    "value": "Reported amount in the stated unit; empty when unavailable",
    "unit": "cents",
    "period": "Exact source reporting period",
    "scope": "Original district measure definition; do not blend scopes",
    "status": "published or unavailable",
    "reason": "Explanation when unavailable",
    "source_id": "Registered source identifier",
    "source_url": "Official source URL",
    "source_sha256": "SHA-256 of pinned source bytes",
    "locator": "Workbook/table/row locator"
  },
  "licence": "CC-BY-4.0",
  "citation": "DistrictFacts, New York FY2025 Fiscal Profile spending: the source table, version 13602442c37eba2c; compiled from sources identified per row."
}