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Revenues and Expenditures for Public Elementary and Secondary Education: School Year 2009–10 (Fiscal Year 2010) First Look

NCES 2013-305

U . S . D E PA R T M E N T O F E D U C AT I O N

Revenues and Expenditures for Public Elementary and Secondary Education: School Year 2009–10 (Fiscal Year 2010) First Look

NOVEMBER 2012

Stephen Q. Cornman National Center for Education Statistics Jumaane Young Kenneth C. Herrell U.S. Census Bureau

NCES 2013-305

U.S. DEPARTMENT OF EDUCATION

U.S. Department of Education Arne Duncan Secretary Institute of Education Sciences John Q. Easton Director National Center for Education Statistics Jack Buckley Commissioner Elementary/Secondary & Libraries Studies Division Jeffrey A. Owings Associate Commissioner The National Center for Education Statistics (NCES) is the primary federal entity for collecting, analyzing, and reporting data related to education in the United States and other nations. It fulfills a congressional mandate to collect, collate, analyze, and report full and complete statistics on the condition of education in the United States; conduct and publish reports and specialized analyses of the meaning and significance of such statistics; assist state and local education agencies in improving their statistical systems; and review and report on education activities in foreign countries. NCES activities are designed to address high-priority education data needs; provide consistent, reliable, complete, and accurate indicators of education status and trends; and report timely, useful, and high-quality data to the U.S. Department of Education, the Congress, the states, other education policymakers, practitioners, data users, and the general public. Unless specifically noted, all information contained herein is in the public domain. We strive to make our products available in a variety of formats and in language that is appropriate to a variety of audiences. You, as our customer, are the best judge of our success in communicating information effectively. If you have any comments or suggestions about this or any other NCES product or report, we would like to hear from you. Please direct your comments to

NCES, IES, U.S. Department of Education 1990 K Street NW Washington, DC 20016-5651

November 2012 The NCES Home Page address is http://nces.ed.gov. The NCES Publications and Products address is http://nces.ed.gov/pubsearch. This publication is only available online. To download, view, and print the report as a PDF file, go to the NCES Publications and Products address shown above. This report was prepared in part under Intra-Agency Agreement (IAA) No. ED‐IES‐11‐1‐J‐0007 with the United States Census Bureau. Mention of trade names, commercial products, or organizations does not imply endorsement by the U.S. Government. Suggested Citation Cornman, S.Q., Young, J., Herrell, K.C. (2012). Revenues and Expenditures for Public Elementary and Secondary Education: School Year 2009–10 (Fiscal Year 2010) (NCES 2013-305). U.S. Department of Education. Washington, DC: National Center for Education Statistics. Retrieved [date] from http://nces.ed.gov/pubsearch. Content Contact Stephen Q. Cornman (202) 502-7338 [email protected]

Acknowledgments The authors would like to thank all of the professionals in state and local education agencies who track, record, and report the data used in this report. Particular thanks are owed to the state Common Core of Data (CCD) coordinators, whose efforts make the CCD program possible.

iii

Contents

Page

Acknowledgments ..................................................................................................................................... iii List of Tables ..............................................................................................................................................v List of Figures .............................................................................................................................................v Introduction .................................................................................................................................................1 Selected Findings: Fiscal Year 2010 ...........................................................................................................2 References and Related Data Files .............................................................................................................4 Appendix A: Methodology and Technical Notes .................................................................................. A-1 Appendix B: Common Core of Data Glossary .......................................................................................B-1 Appendix C: Revised Fiscal Year 2009 Tables .......................................................................................C-1

iv

List of Tables Page

Table

1. Sources of revenues and type of expenditures for public elementary and secondary education, by state or jurisdiction: Fiscal year 2010 ....................................................................................................7 2. Current expenditures for public elementary and secondary education, by function, subfunction, and state or jurisdiction: Fiscal year 2010 ............................................................................................9 3. Student membership and current expenditures per pupil for public elementary and secondary education, by function, subfunction, and state or jurisdiction: Fiscal year 2010 ................................11 4. Amounts and percentage changes of inflation-adjusted state and local revenues per pupil and current expenditures per pupil, by year and state or jurisdiction: Fiscal years 2009 and 2010 ..........13 5. Inflation-adjusted current expenditures per pupil for public elementary and secondary education in the United States: Fiscal years 1995–2010 .....................................................................................14 6. Current expenditures and percentage distribution of current expenditures for public elementary and secondary education, by function and state or jurisdiction: Fiscal year 2010 .............................16 7. Current instruction expenditures for public elementary and secondary education, by object and state or jurisdiction: Fiscal year 2010 .................................................................................................17 8. Total expenditures for public elementary and secondary education and other related programs, by type of expenditure and state or jurisdiction: Fiscal year 2010 .....................................................18 9. Current expenditures and current expenditures for instruction, amount from ARRA funding, and percentage from ARRA funding; by state or jurisdiction: Fiscal year 2010 .....................................19 C-1 Student membership and current expenditures per pupil for public elementary and secondary education by function, subfunction, and state or jurisdiction: Fiscal year 2009 ...............................C-1 C-2 Student membership and current expenditures per pupil for public elementary and secondary education, by function and state or jurisdiction: Fiscal year 2009 ..................................................C-2

List of Figures Figure

Page

1. Percentage distribution of revenues for public elementary and secondary education in the United States, by source: Fiscal year 2010 ...........................................................................................5 2. Inflation-adjusted current expenditures per pupil for public elementary and secondary education in the United States: Fiscal years 1995–2010 ......................................................................5 3. Percentage distribution of current expenditures for public elementary and secondary education in the United States, by function: Fiscal year 2010 ..............................................................................6

v

Introduction The Common Core of Data (CCD) is an annual collection of public elementary and secondary education data by the National Center for Education Statistics (NCES) in the Institute of Education Sciences of the U.S. Department of Education. The U.S. Census Bureau conducts the data collection for the finance surveys on behalf of NCES. State education agencies (SEAs) report the finance data through an online data collection site. SEAs report student membership data through the U.S. Department of Education’s EDFacts data collection system. The purpose of this report is to introduce new data through the presentation of tables containing descriptive information; therefore, the selected findings chosen for this report demonstrate the range of information available when using the National Public Education Financial Survey (NPEFS) component of CCD. The selected findings do not represent a complete review of all observed differences in the data and are not meant to emphasize any particular issue. This report presents findings on public education revenues and expenditures using fiscal year 2010 (FY 10) data from the provisional version 1a NPEFS file of the CCD survey system. Programs covered in NPEFS include regular, special, and vocational education; charter schools; and state-run education programs (such as special education centers or education programs for incarcerated youth). This First Look provides users with an opportunity to access provisional NPEFS data that have been fully reviewed, edited, and imputed. Final data, including revisions to the provisional data submitted by the SEAs after the close of data collection, will be available during the following collection year (2013). In subsequent fiscal years, preliminary NPEFS data will be released in an effort to provide earlier access to the dataset. The preliminary data will be subject to one round of data review and editing. The release of preliminary data will be followed by a release of provisional data. The provisional data will be an update to the previously released preliminary data, and subject to a more extensive review and editing process. Revisions submitted after the provisional data file is locked will be incorporated in the final file for each fiscal year. Final data files will be released at the time of the release of preliminary data for the following year. The CCD NPEFS is a state-level universe collection of public elementary and secondary education finance data reported annually by SEAs in each of the 50 states, the District of Columbia, Puerto Rico, and the four U.S. Island Areas of American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands. The NPEFS provides SEA-level data for all revenues and expenditures associated with each reporting state or jurisdiction, including revenues by source and expenditures by function and object. SEAs participate in the CCD voluntarily, following standard definitions for the data items they report. In some cases, SEAs may be unable to report a key data item at all or may be unable to report a key data item in exact accordance with a CCD definition. When this happens, NCES imputes or edits values for these items. Please see Appendix A: Methodology and Technical Notes in this report for a detailed discussion of imputations and edits. While the tables in this report include data for all NPEFS respondents, the discussion in the text is limited to the 50 states and the District of Columbia. 1

In February of 2009, Congress passed the American Recovery and Reinvestment Act of 2009 (ARRA). The ARRA legislation allocated education funds directly to the states. 1 As a result of the ARRA, NCES added seven data items to NPEFS in order to collect and analyze data pertaining to Title I, Impact Aid, and other ED funds 2 (Office of the Federal Register 2009). NCES collected ARRA-related data in the NPEFS collection for FY 09, FY 10, and FY 11. Please see appendix A for more information about survey content and methodology. Appendix B is a glossary of key terms used in this report. Please see appendix C for tables derived from the final FY 09 NPEFS data file (Stfis091b). The final FY 09 NPEFS data has been included in appendix C to facilitate longitudinal analysis. More information about CCD surveys and products is available at http://nces.ed.gov/ccd.

1

http://www.recovery.gov/About/Pages/The_Act.aspx; retrieved December 15, 2011.

2

“Department of Education, Notice of Proposed Information Collection Requests” 74 Federal Register 154 (12 August 2009) pp. 40573− 40574; “Department of Education, Submission for OMB Review; Comment Request” 74 Federal Register 197 (14 October 2009) p. 52752.

2

Selected Findings: Fiscal Year 2010 •

The 50 states and the District and Columbia reported $597.5 billion in revenues collected for public elementary and secondary education in fiscal year 2010 (FY 10) (table 1). State and local governments provided $521.5 billion, or 87.3 percent of all revenues; and the federal government contributed $76.0 billion or 12.7 percent of all revenues (derived from table 1 and figure 1). Adjusted for inflation, local revenues remained level, state revenues decreased by 7.7 percent, and federal revenues increased by 24.6 percent for FY 10 compared to FY 09. (Johnson, Zhou, and Nakamoto 2011).

•

Current expenditures totaled $525.5 billion in FY 10 (table 2). Expenditures for instruction amounted to $321.9 billion, total support services accounted for $182.3 billion, food services were $20.0 billion, and enterprise operations accounted for $1.3 billion.

•

Current expenditures per pupil for public elementary and secondary education were $10,652 on a national level in FY 10 (table 3). Per pupil current expenditures ranged from $6,452 in Utah to $20,910 in the District of Columbia.

•

Adjusting for inflation, per pupil state and local revenues decreased by 2.8 percent on a national basis from FY 09 to FY 10, while per pupil current state and local expenditures slightly increased by 0.4 percent (table 4). Adjusting for inflation, per pupil state and local revenues decreased by 1 percent or more in 35 states and increased by 1 percent or more in 9 states from FY 09 to FY 10. Per pupil current expenditures decreased by 1 percent or more in 16 states and increased by 1 percent or more in 23 states from FY 09 to FY 10.

•

Adjusting for inflation, current expenditures per pupil were up 33.7 percent compared to FY 95 ($7,967) and up 8.2 percent compared to FY 05 ($9,849) (derived from table 5 and figure 2).

•

When expenditures for instruction were combined with instruction-related services such as libraries, in-service teacher training, curriculum development, student assessment, and instruction technology, they totaled $347.1 billion, or 66.1 percent of all current expenditures for public elementary and secondary education in FY 10 (table 6 and figure 3).

•

In FY 10, states reported $321.9 billion in current instruction expenditures, which included $214.4 billion for salaries and $73.7 billion in employee benefits for teachers and teacher aides (table 7).

•

Total expenditures for public elementary and secondary education were $607.2 billion in FY 10, including $525.5 billion in current expenditures, $45.6 billion in facilities acquisition and construction, $3.3 billion in land and existing structures, $6.8 billion in equipment, $8.4 billion for other programs, and $17.7 billion in interest on debt (table 8).

•

Current expenditures for public elementary and secondary education arising from the American Recovery and Reinvestment Act (ARRA) totaled $25.7 billion, or 4.9 percent of all current expenditures in FY 10 (table 9). Current expenditures from ARRA ranged from less than 1 percent in South Carolina and Wyoming to in excess of 10 percent in Idaho and North Dakota. Expenditures for instruction from ARRA amounted to $19.5 billion or 6.1 percent of total current expenditures for instruction. 3

References and Related Data Files References Johnson, F., Zhou, L., and Nakamoto, N. (2011). Revenues and Expenditures for Public Elementary and Secondary Education: School Year 2008–09 (Fiscal Year 2009) (NCES 2011-329). U.S. Department of Education. Washington, DC: National Center for Education Statistics. Retrieved May 30, 2012, from http://nces.ed.gov/pubsearch/pubsinfo.asp?pubid=2011329. Office of the Federal Register, National Archives and Records Administration. (2009). Federal Register Vol. 74, No. 154, Vol. 74, No. 197. Washington, DC: Author. Retrieved December 15, 2011, from http://www.access.gpo.gov/su_docs/fedreg/frcont09.html. U.S. Department of Education, National Center for Education Statistics. (2003). NCES Statistical Standards (NCES 2003-601). Washington, DC: U.S. Government Printing Office. Related Data Files Data files for all CCD surveys used in this report may be found on the CCD data page of the CCD website at http://nces.ed.gov/ccd/ccddata.asp.

4

Figure 1. Percentage distribution of revenues for public elementary and secondary education in the United States, by source: Fiscal year 2010 Percent 100 90 80 70 60 50

43.8

43.5

40 30 20

12.7

10 0 Local

State Source

Federal

NOTE: Data include the 50 states and the District of Columbia. SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public Education Financial Survey (NPEFS)," fiscal year 2010, provisional Version 1a.

Figure 2. Inflation-adjusted current expenditures per pupil for public elementary and secondary education in the United States: Fiscal years 1995–2010 Inflation-adjusted (in 2010 dollars) 12000 10000 8000 6000 4000 2000 0 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010

Year NOTE: Current expenditures include instruction, instruction-related, support services, and other elementary/secondary current expenditures, but exclude expenditures on capital outlay, other programs, and interest on long-term debt. Data have been adjusted to fiscal year 2010 dollars to account for inflation using the Consumer Price Index (CPI) adjusted to a fiscal year basis (July through June). The CPI is published by the U.S. Labor Department, Bureau of Labor Statistics. This price index measures the average change in inflation of a fixed market basket of goods and services purchased by consumers. Data include the 50 states and the District of Columbia. SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public Education Financial Survey (NPEFS)," fiscal years 1995–2001, Version 1b; fiscal year 2002, Version 1c; fiscal years 2003–2008, Version 1b; fiscal years 2009, Version 1a; fiscal year 2010, provisional Version 1a; Digest of Education Statistics: 2010, retrieved February 8, 2012, from http://nces.ed.gov/programs/digest/d09/tables/dt09_032.asp?referrer=list.

5

Figure 3. Percentage distribution of current expenditures for public elementary and secondary education in the United States, by function: Fiscal year 2010 Percent 100 90 80 70

66.1

60 50 40 30

17.7

20

10.7

5.6

10 0 Instruction and instruction-related

Student support services

Administration

Operations

Function NOTE: Current expenditures include instruction, instruction-related, support services, and other elementary/secondary current expenditures, but exclude expenditures on capital outlay, other programs, and interest on long-term debt. Instruction and instruction-related expenditures include current expenditures for classroom instruction (including teachers and teaching assistants), libraries, in-service teacher training, curriculum development, student assessment, and instruction technology. Administration includes general administration, school administration, and other support services. Operations include operations and maintenance, student transportation, food services, and enterprise operations. Student support services include attendance and social work, guidance, health, psychological services, speech pathology, audiology, and other student support services. Data include the 50 states and the District of Columbia. Detail may not sum to totals because of rounding. SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public Education Financial Survey (NPEFS)," fiscal year 2010, provisional Version 1a.

6

Table 1.

Source of revenues and type of expenditures for public elementary and secondary education, by state or jurisdiction: Fiscal year 2010

State or jurisdiction 4 United States

Total $597,485,869

Alabama Alaska Arizona Arkansas California

7,239,691 2,338,215 10,069,959 5,160,401 64,130,242

Colorado Connecticut Delaware District of Columbia7 Florida

8,852,609 9,895,487 1,784,101 1,720,917 26,056,857

Georgia Hawaii7 Idaho Illinois Indiana Iowa Kansas Kentucky Louisiana Maine

5

5

Revenues [in thousands of dollars] 1 Percent State 5 43.8 $259,809,768

Local $261,678,243

2,271,522 506,580 4,280,545 1,654,711 20,531,747

5

4,262,220 5,577,052 519,580 1,564,715 13,640,177

Expenditures [in thousands of dollars]

Percent 43.5

Federal $75,997,858

5

Percent 12.7

Total $607,235,611

31.4 21.7 42.5 32.1 32.0

3,800,153 1,461,906 3,896,117 2,686,231 34,743,249

52.5 62.5 38.7 52.1 54.2

1,168,016 369,729 1,893,298 819,459 8,855,246

16.1 15.8 18.8 15.9 13.8

7,646,087 2,363,392 10,043,771 5,275,687 68,479,096

48.1 56.4 29.1 90.9 52.3

3,860,026 3,463,790 1,046,317 0 8,216,579

43.6 35.0 58.6 0.0 31.5

730,363 854,645 218,204 156,202 4,200,101

8.3 8.6 12.2 9.1 16.1

8,970,879 9,932,181 1,816,880 1,691,238 27,637,538

17,835,791 2,564,855 2,222,539 28,263,059 13,641,695

8,425,320 89,157 475,533 16,732,925 5,687,150

47.2 3.5 21.4 59.2 41.7

6,764,686 2,093,299 1,284,139 8,021,217 6,441,408

37.9 81.6 57.8 28.4 47.2

2,645,785 382,399 462,867 3,508,917 1,513,137

14.8 14.9 20.8 12.4 11.1

17,851,273 2,323,871 2,275,076 28,198,147 11,351,074

5,541,140 5,487,071 6,873,286 8,215,973 2,639,779

2,579,686 1,951,936 2,150,950 3,110,675 1,245,173

46.6 35.6 31.3 37.9 47.2

2,217,893 2,893,517 3,582,406 3,533,026 1,079,330

40.0 52.7 52.1 43.0 40.9

743,561 641,619 1,139,931 1,572,272 315,277

13.4 11.7 16.6 19.1 11.9

5,728,512 5,327,427 7,097,739 8,358,506 2,618,800

5

5

2

5, 6

5, 6 5 5

5, 6

5 5

5 5 5

5 5

Maryland Massachusetts Michigan Minnesota Mississippi

13,352,511 15,570,234 19,401,180 10,639,251 4,443,683

6,768,842 7,918,291 6,308,726 3,003,499 1,388,629

50.7 50.9 32.5 28.2 31.2

5,544,364 6,476,420 10,516,655 6,309,625 2,109,083

41.5 41.6 54.2 59.3 47.5

1,039,305 1,175,524 2,575,799 1,326,127 945,971

7.8 7.5 13.3 12.5 21.3

13,206,361 15,112,344 19,792,568 10,737,802 4,384,125

5

Missouri Montana Nebraska Nevada New Hampshire

10,157,112 1,616,262 3,693,930 4,310,014 2,810,018

5,669,907 602,983 2,003,961 2,536,244 1,556,719

55.8 37.3 54.3 58.8 55.4

2,971,265 753,976 1,220,466 1,406,630 902,020

29.3 46.6 33.0 32.6 32.1

1,515,939 259,304 469,503 367,140 351,279

14.9 16.0 12.7 8.5 12.5

10,402,883 1,640,014 3,674,796 4,257,268 2,760,682

5

New Jersey New Mexico New York North Carolina North Dakota

25,856,286 3,760,801 57,146,375 13,056,767 1,256,048

14,021,042 586,762 28,585,703 3,462,346 425,197

54.2 15.6 50.0 26.5 33.9

9,412,795 2,384,730 23,438,008 7,602,930 552,862

36.4 63.4 41.0 58.2 44.0

2,422,449 789,309 5,122,664 1,991,491 277,989

9.4 21.0 9.0 15.3 22.1

26,157,669 3,792,958 56,690,809 13,297,984 1,159,215

Ohio Oklahoma Oregon Pennsylvania Rhode Island

22,729,890 5,699,758 6,211,294 26,408,846 2,262,193

10,260,318 1,994,795 2,444,352 14,065,265 1,212,447

45.1 35.0 39.4 53.3 53.6

10,017,540 2,726,116 2,945,986 9,456,502 790,260

44.1 47.8 47.4 35.8 34.9

2,452,032 978,847 820,955 2,887,079 259,486

10.8 17.2 13.2 10.9 11.5

23,262,091 5,664,915 6,288,121 26,520,058 2,286,061

South Carolina South Dakota Tennessee Texas Utah NOTE: See notes at end of table.

7,837,314 1,300,147 8,528,047 50,045,607 4,464,562

3,313,999 641,985 3,527,454 22,543,753 1,620,527

42.3 49.4 41.4 45.0 36.3

3,431,142 404,402 3,842,346 19,714,162 2,283,683

43.8 31.1 45.1 39.4 51.2

1,092,174 253,761 1,158,247 7,787,692 560,352

13.9 19.5 13.6 15.6 12.6

8,215,180 1,289,355 8,759,495 53,838,221 4,564,279

5

5

7

5

5

5 5 5 5

5

5

5

5

5

Total current $525,497,898 6,670,517 2,084,019 8,587,889 4,459,910 58,248,662 7,429,302 8,853,337 1,549,812 1,451,870 23,349,314 15,730,409 2,110,864 1,961,857 24,695,773 9,921,243 4,794,308 4,731,676 6,091,814 7,393,452 2,356,312

3

5

5 5 5

5

5 5

5 5 5

5 5

11,883,677 14,067,276 17,227,515 8,927,288 3,990,876

5

8,923,448 1,498,252 3,247,970 3,592,994 2,576,956

5

24,261,392 3,217,328 50,251,461 12,200,362 1,000,095 19,801,670 5,192,124 5,401,667 22,733,518 2,136,582 6,566,165 1,115,861 7,894,661 42,621,886 3,635,085

5

5 5

5

5

Capital outlay $55,650,868 731,677 231,689 843,559 664,273 7,077,190 1,017,841 784,477 196,727 79,701 2,940,511 1,812,290 73,647 249,386 2,518,863 952,504

5, 6

5

5, 6

5

Other $26,086,846 243,893 47,684 612,323 151,504 3,153,244 523,737 294,367 70,341 159,667 1,347,713 308,574 139,361 63,833 983,511 477,327

816,779 393,846 759,083 793,340 185,296

117,425 201,905 246,842 171,714 77,192

1,144,040 727,992 1,373,001 984,573 291,069

178,644 317,076 1,192,052 825,941 102,179

943,183 115,639 350,137 381,734 131,284

5 5 5 5

5

5

536,253 26,123 76,688 282,539 52,443

1,091,477 571,227 3,085,854 1,022,714 140,282

804,800 4,402 3,353,493 74,907 18,838

2,510,832 393,436 573,747 2,250,685 41,726

949,589 79,355 312,707 1,535,855 107,753

1,200,466 147,831 606,630 8,055,551 697,755

5

448,549 25,663 258,204 3,160,785 231,439

Table 1.

Source of revenues and type of expenditures for public elementary and secondary education, by state or jurisdiction: Fiscal year 2010—Continued State or jurisdiction 4 United States

Total $597,485,869

5

Revenues [in thousands of dollars] State Percent 5 43.8 $259,809,768

Local1 $261,678,243

Expenditures [in thousands of dollars] Percent 43.5

Federal $75,997,858

5

Percent 12.7

Total $607,235,611

Vermont 1,638,396 127,223 7.8 1,337,034 81.6 174,139 10.6 1,555,316 5 Virginia 7,679,759 5 52.3 5,485,997 37.3 1,527,093 10.4 14,548,960 14,692,849 Washington 11,797,716 11,817,488 3,484,566 29.5 6,931,627 58.7 1,401,295 11.9 West Virginia 3,435,241 3,432,220 995,830 29.0 1,899,967 55.4 536,424 15.6 Wisconsin 11,104,749 4,966,614 44.7 4,975,033 44.8 1,163,103 10.5 11,470,336 1,708,365 703,152 41.2 880,853 51.6 124,360 7.3 1,685,613 Wyoming Other jurisdictions 8 American Samoa 64,364 85.0 76,796 75,691 277 0.4 11,051 14.6 Guam 252,926 202,760 80.2 0 0.0 50,166 19.8 244,248 Commonwealth of the Northern Mariana Islands 72,628 260 0.4 31,220 43.0 8 41,148 56.7 66,240 8 Puerto Rico 1,617,604 37.2 3,924,882 62.7 4,345,726 3,103 0.1 2,725,019 U.S. Virgin Islands 266,086 176,513 66 0 0 89,574 34 224,580 1 Local revenues include intermediate revenues from education agencies with fundraising capabilities that operate between the state and local government levels.

2

5, 6

5 5 5

5 5

5 5 5

Total current $525,497,898 1,463,792 13,193,633 9,832,913 3,315,648 9,918,809 1,334,655

Other $26,086,846

3

5

5 5

70,305 235,784

5

62,210 3,464,044 218,734

5

5

5 5

Capital outlay $55,650,868 65,110 1,126,998 1,509,632 62,733 590,171 340,679

5

4,407 5,282 1,496 384,716 2,585

26,414 228,330 455,172 56,860 961,356 10,280 2,084 3,181

5 5

2,534 76,122 3,261

2

Current expenditures include instruction, instruction-related, support services, and other elementary/secondary current expenditures, but exclude expenditures on capital outlay, other programs, and interest on long-term debt. Capital outlay includes expenditures on property and construction of facilities. 4 U.S. totals include the 50 states and the District of Columbia. 3

5

Value affected by redistribution of reported values to correct for missing data items, and/or to distribute state direct support expenditures. Value contains imputation for missing data. 7 Both the District of Columbia and Hawaii have only one school district each; therefore, neither is comparable to other states. Local revenues in Hawaii consist almost entirely of student fees and charges for services, such as food services, summer school, and student activities. 8 Reported state revenue data are revenues received from the central government of the jurisdiction. NOTE: Detail may not sum to totals because of rounding. 6

SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public Education Financial Survey (NPEFS)," fiscal year 2010, provisional Version 1a.

8

Table 2.

Current expenditures for public elementary and secondary education, by function, subfunction, and state or jurisdiction: Fiscal year 2010 Current expenditures1 [in thousands of dollars] 2 Support services

State or jurisdiction United States

5

Total $525,497,898


6,670,517 2,084,019 8,587,889 4,459,910 58,248,662


7,429,302 8,853,337 1,549,812 1,451,870 23,349,314

Georgia Hawaii7 Idaho Illinois Indiana Iowa Kansas Kentucky Louisiana Maine

15,730,409 2,110,864 1,961,857 24,695,773 9,921,243 4,794,308 4,731,676 6,091,814 7,393,452 2,356,312

Instruction 6

6 6 6

6

6 6

6 6 6

6 6


11,883,677 14,067,276 17,227,515 8,927,288 3,990,876

6


8,923,448 1,498,252 3,247,970 3,592,994 2,576,956

6


24,261,392 3,217,328 50,251,461 12,200,362 1,000,095

Ohio Oklahoma Oregon Pennsylvania Rhode Island NOTE: See notes at end of table.

19,801,670 5,192,124 5,401,667 22,733,518 2,136,582

6

6 6

6

6

$321,929,831 3,902,381 1,155,587 4,759,457 2,572,811 35,056,436 4,269,477 5,618,936 952,560 723,156 14,111,697 9,838,312 1,316,336 1,199,775 14,782,525 5,834,548 2,954,930 2,880,088 3,614,078 4,328,354 1,428,312

6

6 6 6

6

6 6

6 6 6

6 6

7,386,467 9,243,556 9,913,891 5,906,921 2,346,594

6

5,378,592 901,788 2,128,741 2,139,830 1,671,301

6

14,541,885 1,847,604 35,061,778 7,641,089 578,011 11,321,779 2,989,502 3,157,351 13,889,978 1,294,924

Student support services3

Total support services

6

6 6

6

6

$182,324,382 2,324,021 861,776 3,387,588 1,640,086 20,823,219 2,872,622 2,938,402 537,447 678,806 8,209,985 5,055,843 696,144 664,570 9,170,079 3,666,744 1,620,379 1,636,845 2,116,644 2,675,351 850,868 4,038,811 4,467,810 6,743,083 2,623,877 1,406,044

6

6 6

6

6 6

6 6 6

6 6 6 6

6 6

3,149,432 533,627 907,301 1,336,098 837,088 8,941,204 1,233,314 14,151,143 3,896,502 339,223 7,828,971 1,849,065 2,048,895 7,976,627 791,356

$29,202,534 382,558 177,944 992,984 223,016 3,005,113 362,441 539,157 78,770 102,645 1,068,011 764,719 215,889 112,049 1,614,534 464,829 275,660 274,052 270,367 356,776 151,467 540,462 995,204 1,309,087 234,716 192,446

Instructional staff support 6

6 6

6

6 6

6 6 6

6 6 6 6

6 6

416,186 88,330 123,135 187,286 183,457

6

6

2,320,206 341,902 1,668,771 566,392 43,760 1,231,856 352,223 388,122 1,169,785 248,278

$25,163,007 308,327 130,048 207,963 386,858 3,553,254 424,490 269,545 16,825 98,510 1,556,045 815,234 84,915 79,138 1,151,798 388,705 221,666 212,488 324,904 416,533 124,712 626,266 649,866 878,948 390,926 194,095

General administration 6

6 6

6

6 6

6 6 6

6 6 6 6

6 6

406,663 58,364 100,208 180,484 80,065

6

6

806,439 104,281 1,321,472 473,907 34,285 1,309,048 198,733 218,636 869,650 77,905

$10,420,229 161,202 29,942 126,827 108,803 544,599 123,864 178,778 18,813 49,050 249,468 221,860 5,556 47,181 1,009,188 313,058 124,636 147,321 131,947 170,651 89,125 85,404 189,429 359,693 262,256 116,890

6

6 6

6

6 6

6 6 6

6 6

6 6

276,796 42,623 98,503 43,028 86,240

6

6

9

499,536 72,947 942,694 197,512 46,360 583,207 163,070 71,583 680,902 29,022

Operations and maintenance

School administration $28,564,386 413,164 126,087 406,756 226,313 3,906,521 502,348 500,854 87,822 94,998 1,316,997 927,752 126,159 109,102 1,254,159 566,372 278,371 270,308 340,495 415,937 126,790 805,593 552,590 951,096 361,043 233,926

6

6 6

6

6 6

6 6 6

6 6 6

6 6

505,535 80,016 156,920 263,446 136,757

6

6

1,138,539 191,270 1,967,299 753,948 48,767 1,123,377 273,301 336,196 986,932 106,806

$49,931,515 597,251 258,027 955,693 417,690 5,876,868 705,620 814,614 159,536 156,157 2,486,252 1,159,510 149,610 179,071 2,156,745 1,112,746 410,123 435,769 548,858 691,338 221,169 1,077,694 1,212,985 1,674,023 636,415 400,186

Student transportation 6

6 6

6

6 6

6 6 6

6

6 6

889,460 159,249 279,823 379,073 215,400

6

6

2,402,071 323,053 4,372,240 1,036,894 99,088 1,795,464 558,406 438,798 2,301,592 177,245

$21,841,557 323,407 61,986 325,696 159,502 1,402,700 215,818 431,233 95,685 101,755 934,992 644,926 62,572 93,822 1,168,000 571,147 167,111 178,153 355,546 407,862 109,911 587,105 549,997 724,611 486,051 180,065

6

6 6 6

6

6 6

6 6 6

6

6 6

452,663 69,635 84,244 149,462 108,222

6

6

1,237,887 104,407 2,606,769 501,214 42,250 921,536 159,175 242,450 1,136,499 83,895

$17,201,154 138,112 77,744 371,669 117,904 2,534,164 538,041 204,221 79,995 75,692 598,221 521,841 51,443 44,206 815,654 249,887 142,811 118,755 144,526 216,255 27,694 316,288 317,739 845,626 252,469 88,436

6

6 6

6

6 6

6 6 6

6

6

6 6

202,130 35,411 64,468 133,319 26,947

6

6

536,526 95,454 1,271,899 366,635 24,713 864,483 144,157 353,111 831,268 68,206

Enterprise operations4

Food services

Other support services

6

6

$19,986,503 444,115 57,689 395,149 242,520 2,229,166 248,684 220,824 59,805 45,595 1,027,632 792,772 98,384 97,096 743,169 419,951

6

6 6

6

6

$1,257,180 0 8,967 45,695 4,492 139,841 38,519 75,175 0 4,313 0 43,482 0 417 0 0

214,049 214,743 346,282 389,434 77,071

4,950 0 14,810 313 61

302,434 355,911 570,541 372,386 237,967

155,964 0 0 24,104 271

6

395,423 60,528 129,497 117,065 68,568

0 2,309 82,431 0 0

510,303 134,831 1,038,540 662,771 52,600

268,000 1,580 0 0 30,261

648,764 307,510 192,220 768,862 50,292

2,155 46,048 3,201 98,052 9

6

Table 2.

Current expenditures for public elementary and secondary education, by function, subfunction, and state or jurisdiction: Fiscal year 2010—Continued Current expenditures1 [in thousands of dollars] 2 Support services

State or jurisdiction United States5

Total $525,497,898

South Carolina South Dakota Tennessee Texas Utah

6,566,165 1,115,861 7,894,661 42,621,886 3,635,085

Vermont Virginia Washington West Virginia Wisconsin Wyoming

1,463,792 13,193,633 9,832,913 3,315,648 9,918,809 1,334,655

Instruction 6

$321,929,831

6

3,784,450 666,468 4,970,275 25,747,871 2,340,227

6 6

912,181 8,049,182 5,932,836 2,008,007 6,088,281 788,716

Student support 3 services

Total support services

6 6

$182,324,382

6

$29,202,534

Instructional staff support 6

$25,163,007

General administration 6

$10,420,229

Operations and maintenance

School administration 6

$28,564,386

6

$49,931,515

Student transportation 6

$21,841,557

Other support services 6

$17,201,154

Enterprise 4 operations

Food services 6

$19,986,503

6

$1,257,180

2,430,708 387,939 2,531,294 14,616,776 1,086,469

480,587 61,498 321,711 2,058,007 140,093

418,805 45,242 486,954 2,252,663 147,674

73,338 37,397 155,977 617,841 45,462

387,926 52,998 451,096 2,313,777 221,322

618,827 113,403 694,860 4,663,558 331,055

246,949 37,809 279,665 1,160,097 110,653

204,277 39,593 141,031 1,550,833 90,210

332,045 55,733 393,091 2,257,239 192,764

18,962 5,721 0 0 15,625

512,731 4,654,450 3,456,003 1,133,721 3,482,565 504,837

112,672 642,427 658,555 146,619 468,750 77,033

66,119 880,781 414,040 129,455 482,156 86,920

34,935 208,524 188,219 72,866 258,868 27,235

98,999 776,274 564,547 160,761 493,423 72,602

120,248 1,260,203 872,213 332,655 872,687 130,000

46,362 673,845 390,841 234,594 359,657 61,125

33,395 212,396 367,588 56,771 547,023 49,921

37,978 488,588 326,067 173,920 347,830 40,106

901 1,413 118,007 0 133 996

6

6

6

6

6

6

6

6

Other jurisdictions 6 American Samoa 32,396 20,165 1,919 6,418 1,067 6 5,920 2,239 1,185 1,417 6 17,744 0 70,305 6 Guam 132,678 6 88,729 26,356 4,578 2,263 14,695 30,174 7,609 3,054 14,378 0 235,784 Commonwealth of the 6 6 6 6 6 6 6 6 6 6 62,210 30,164 24,106 6,131 3,151 2,140 5,397 2,931 1,625 2,731 457 7,483 Northern Mariana Islands 6 6 6 6 6 6 6 6 6 6 6 3,464,044 1,746,579 1,403,246 224,460 167,957 127,470 177,160 454,846 97,337 154,017 314,219 0 Puerto Rico 6 6 218,734 119,422 90,489 16,227 6,737 5,828 11,423 14,700 14,616 20,959 8,823 0 U.S. Virgin Islands 1 Current expenditures include instruction, instruction-related, support services, and other elementary/secondary current expenditures, but exclude expenditures on capital outlay, other programs, and interest on long-term debt. 2 Support services is an expenditure function divided into seven subfunctions: student support services, instructional staff support, general administration, school administration, operations and maintenance, student transportation, and other support services. 3 Student support services include attendance and social work, guidance, health, psychological services, speech pathology, audiology, and other student support services. 4 Enterprise operations include operations that are operated as a business and receipts from the operation are expected to fund the enterprise (e.g., school bookstores and certain after school activities). 5 U.S. totals include the 50 states and the District of Columbia. 6 Value affected by redistribution of reported values to correct for missing data items, and/or to distribute state direct support expenditures. 7 Both the District of Columbia and Hawaii have only one school district each; therefore, neither is comparable to other states. NOTE: Detail may not sum to totals because of rounding. SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public Education Financial Survey (NPEFS)," fiscal year 2010, provisional Version 1a.

10

Table 3.

Student membership and current expenditures per pupil for public elementary and secondary education, by function, subfunction, and state or jurisdiction: Fiscal year 2010 1

Fall 2009 student membership3 49,333,543

Total $10,652


748,889 131,661 1,077,831 480,559 6,263,438

8,907 15,829 7,968 9,281 9,300


832,368 563,968 126,801 69,433 2,634,522

8,926 15,698 12,222 20,910 8,863

State or jurisdiction 6 United States

Georgia Hawaii8 Idaho Illinois Indiana

7

7 7 7

7

7 7

1,667,685 180,196 276,299 2,103,813 1,046,661

9,432 11,714 7,100 11,739 9,479

491,842 474,489 680,089 690,915 189,225

9,748 9,972 8,957 10,701 12,452

848,412 957,053 1,649,082 837,053 492,481

14,007 14,699 10,447 10,665 8,104

7

917,982 141,807 283,414 428,947 197,140

9,721 10,565 11,460 8,376 13,072

7


1,396,029 334,419 2,766,052 1,483,397 95,073

17,379 9,621 18,167 8,225 10,519

Ohio Oklahoma Oregon Pennsylvania Rhode Island NOTE: See notes at end of table.

1,764,297 654,802 582,839 1,785,993 145,118

11,224 7,929 9,268 12,729 14,723

Iowa Kansas Kentucky Louisiana Maine Maryland Massachusetts Michigan Minnesota Mississippi Missouri Montana Nebraska Nevada New Hampshire

7 7 7

7 7

7

7 7

7

7

Instruction $6,526 5,211 8,777 4,416 5,354 5,597 5,129 9,963 7,512 10,415 5,356 5,899 7,305 4,342 7,027 5,574 6,008 6,070 5,314 6,265 7,548

7

7 7 7

7

7 7

7 7 7

7 7

8,706 9,658 6,012 7,057 4,765

7

5,859 6,359 7,511 4,989 8,478

7

10,417 5,525 12,676 5,151 6,080 6,417 4,566 5,417 7,777 8,923

7

7 7

7

7

Total support services $3,696 3,103 6,545 3,143 3,413 3,325 3,451 5,210 4,239 9,776 3,116 3,032 3,863 2,405 4,359 3,503 3,295 3,450 3,112 3,872 4,497 4,760 4,668 4,089 3,135 2,855

7

7 7

7

7 7

7 7 7

7 7 7 7

7 7

Student support services4 $592 511 1,352 921 464 480 435 956 621 1,478 405 459 1,198 406 767 444 560 578 398 516 800 637 1,040 794 280 391

7

Current expenditures per pupil 2 Support services InstructionGeneral School Operations and al staff adminisadminismaintenance support tration tration $510 7 $211 7 $579 7 $1,012 412 988 193 805 567

7 7

510 478 133 1,419 591

7

7 7

489 471 286 547 371

7 7 7

451 448 478 603 659

7 7 7

738 679 533 467 394

7

7 7

7 7

7

7 7

7 7 7

7 7 7 7

7 7

215 227 118 226 87 149 317 148 706 95 133 31 171 480 299 253 310 194 247 471 101 198 218 313 237

7 7

7

7 7

7 7 7

7 7

7 7

552 958 377 471 624 604 888 693 1,368 500 556 700 395 596 541 566 570 501 602 670 950 577 577 431 475

7 7

7

7 7

7 7 7

7 7 7

7 7

798 1,960 887 869 938 848 1,444 1,258 2,249 944 695 830 648 1,025 1,063 834 918 807 1,001 1,169 1,270 1,267 1,015 760 813

7

7 7

7

7 7

7 7 7

7

7 7

Student transportation $443 432 471 302 332 224 259 765 755 1,466 355 387 347 340 555 546 340 375 523 590 581 692 575 439 581 366

7

7 7 7

7

7 7

7 7 7

7

7 7

Other support services $349 184 590 345 245 405 646 362 631 1,090 227 313 285 160 388 239 290 250 213 313 146 373 332 513 302 180

7

7 7

7

7 7

7 7 7

7

7

7 7

Food services $405 593 438 367 505 356 299 392 472 657 390 475 546 351 353 401

Enterprise 5

7

7 7

7

7

operations $25

0 68 42 9 22 46 133 0 62 0 26 0 2 0 0

435 453 509 564 407

10 0 22 # #

356 372 346 445 483

184 0 0 29 1

7

3,431 3,763 3,201 3,115 4,246

453 623 434 437 931

443 412 354 421 406

302 301 348 100 437

551 564 554 614 694

969 1,123 987 884 1,093

493 491 297 348 549

220 250 227 311 137

431 427 457 273 348

0 16 291 0 0

6,405 3,688 5,116 2,627 3,568

1,662 1,022 603 382 460

578 312 478 319 361

358 218 341 133 488

816 572 711 508 513

1,721 966 1,581 699 1,042

887 312 942 338 444

384 285 460 247 260

366 403 375 447 553

192 5 0 0 318

368 470 330 430 347

1 70 5 55 #

4,437 2,824 3,515 4,466 5,453

7

7

698 538 666 655 1,711

7

742 304 375 487 537

7

11

7

7

331 249 123 381 200

7

7

637 417 577 553 736

7

7

1,018 853 753 1,289 1,221

7

7

522 243 416 636 578

7

7

490 220 606 465 470

7

7

7

7

Table 3.

Student membership and current expenditures per pupil for public elementary and secondary education, by function, subfunction, and state or jurisdiction: Fiscal year 2010—Continued Fall 2009 student membership3 49,333,543

Total $10,652


723,143 123,713 972,549 4,850,210 563,361

9,080 9,020 8,117 8,788 6,452


91,451 1,245,340 1,035,347 282,662 866,072 87,621

16,006 10,594 9,497 11,730 11,453 15,232


7

Instruction $6,526

7

5,233 5,387 5,111 5,309 4,154

7 7

9,975 6,463 5,730 7,104 7,030 9,001

7 7

Total support services $3,696

Student support 4

7

services $592

7

Current expenditures1 per pupil Support services2 InstructionGeneral School Operations al staff adminisadminisand maintenance support tration tration $510 7 $211 7 $579 7 $1,012

7

Student transportation $443

7

Other support services $349

7

Food services $405

Enterprise

7

operations5 $25

3,361 3,136 2,603 3,014 1,929

665 497 331 424 249

579 366 501 464 262

101 302 160 127 81

536 428 464 477 393

856 917 714 962 588

341 306 288 239 196

282 320 145 320 160

459 451 404 465 342

26 46 0 0 28

5,607 3,737 3,338 4,011 4,021 5,762

1,232 516 636 519 541 879

723 707 400 458 557 992

382 167 182 258 299 311

1,083 623 545 569 570 829

1,315 1,012 842 1,177 1,008 1,484

507 541 377 830 415 698

365 171 355 201 632 570

415 392 315 615 402 458

10 1 114 0 # 11

7

7

7

7

7

7

7

7

7

Other jurisdictions American Samoa — — — — — — — — — — — — — Guam — — — — — — — — — — — — — Commonwealth of the 7 7 7 7 7 7 7 7 7 7 Northern Mariana Islands 2,752 2,199 559 287 195 492 267 148 249 42 683 10,961 5,676 7 Puerto Rico 3,540 7 2,844 7 455 7 340 7 258 7 359 7 922 7 197 7 312 7 637 7 0 7,021 493,393 7 U.S. Virgin Islands 15,493 7,708 5,841 1,047 435 376 737 949 943 7 1,353 570 0 14,118 — Not available. Data are missing for American Samoa and Guam because they did not report student membership. # Rounds to zero. 1 Current expenditures include instruction, instruction-related, support services, and other elementary/secondary current expenditures, but exclude expenditures on capital outlay, other programs, and interest on long-term debt. 2 Support services is an expenditure function divided into seven subfunctions: student support services, instructional staff support, general administration, school administration, operations and maintenance, student transportation, and other support services. 3 The student membership variable is derived from the State Nonfiscal Survey. Three states (Nebraska, Utah, and Wyoming) indicated that the state fiscal data reported in NPEFS excluded prekindergarten programs. In these three states, the NPEFS total student membership variable excludes prekindergarten membership. Illinois and Wisconsin did not report finance data for charter schools in the FY 10 NPEFS survey. NCES edited student membership for Illinois and Wisconsin by excluding students from districts where all associated schools are charter schools. 4 5

Student support services include attendance and social work, guidance, health, psychological services, speech pathology, audiology, and other student support services.

Enterprise operations include operations that are operated as a business and receipts from the operation are expected to fund the enterprise (e.g., school bookstores and certain after school activities). U.S. totals include the 50 states and the District of Columbia. 7 Value affected by redistribution of reported expenditure values to correct for missing data items, and/or to distribute state direct support expenditures. 6

8

Both the District of Columbia and Hawaii have only one school district each; therefore, neither is comparable to other states. NOTE: Detail may not sum to totals because of rounding. SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public Education Financial Survey (NPEFS)," fiscal year 2010, provisional Version 1a; U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "State Nonfiscal Survey of Public Elementary/Secondary Education," fiscal year 2010, Version 1b.

12

Table 4.

Amounts and percentage changes of inflation-adjusted state and local revenues per pupil and current expenditures per pupil, by year and state or jurisdiction: Fiscal years 2009 and 2010

State or jurisdiction United States3 Alabama Alaska Arizona Arkansas California

Inflation-adjusted state and local1 revenues per pupil Fiscal year 2009 Percentage change (in 2010 dollars) Fiscal year FY 2009–FY 2010 4 $10,870 $10,571 -2.8 -7.3 -0.7 -5.3 0.4 -10.1

9,050 15,511 8,100 8,940 9,595

9,758 16,031 12,349 22,536 8,296

1.7 -4.5 -4.9 3.9 -8.5

8,867 15,502 12,226 19,889 8,952

Hawaii5 Idaho Illinois Indiana

9,957 12,918 7,395 11,143 10,749

9,108 12,112 6,369 11,766 11,588

-8.5 -6.2 -13.9 5.6 7.8

9,742 12,519 7,187 11,204 9,343

Iowa Kansas Kentucky Louisiana Maine

10,512 11,362 8,906 10,078 12,192

9,754 10,212 8,430 9,616 12,284

-7.2 -10.1 -5.3 -4.6 0.8

9,798 10,303 8,871 10,728 12,300


14,840 14,558 10,542 11,968 7,562

14,513 15,041 10,203 11,126 7,102

-2.2 3.3 -3.2 -7.0 -6.1

13,870 14,675 10,473 11,089 8,142


10,130 9,934 11,387 9,357 13,109

9,413 9,569 11,377 9,192 12,472

-7.1 -3.7 -0.1 -1.8 -4.9

9,710 10,218 10,951 8,401 12,705


17,757 9,940 19,282 8,083 10,030

16,786 8,886 18,808 7,459 10,287

-5.5 -10.6 -2.5 -7.7 2.6

17,137 9,742 17,918 8,545 9,897


11,474 7,761 9,607 13,518 14,009

11,493 7,210 9,248 13,170 13,801

0.2 -7.1 -3.7 -2.6 -1.5

10,772 7,954 9,704 12,418 14,862

9,759 8,294 7,634 8,912 7,298

9,328 8,458 7,578 8,713 6,930

-4.4 2.0 -0.7 -2.2 -5.0

9,317 8,625 8,070 8,645 6,676

15,834 11,479 10,241 10,411 11,097 18,227

16,011 10,572 10,061 10,245 11,479 18,078

1.1 -7.9 -1.8 -1.6 3.4 -0.8

15,242 11,034 9,678 10,709 11,291 14,770

Colorado Connecticut Delaware District of Columbia5 Florida Georgia

South Carolina South Dakota Tennessee Texas Utah Vermont Virginia Washington West Virginia Wisconsin Wyoming

8,749 15,053 8,008 8,996 9,822

8,108 14,951 7,586 9,033 8,825

9,592 16,788 12,982 21,688 9,067

Inflation-adjusted current expenditures2 per pupil Fiscal year 2009 Percentage change (in 2010 dollars) Fiscal year FY 2009–FY 2010 4 4 $10,611 $10,652 0.4

4

4

4

4 4 4

4

4 4 4

4 4 4

4 4 4 4

4 4

4

4

4 4

4 4

8,907 15,829 7,968 9,281 9,300 8,926 15,698 12,222 20,910 8,863 9,432 11,714 7,100 11,739 9,479 9,748 9,972 8,957 10,701 12,452

4 4 4

4

4 4

4 4 4

4 4

14,007 14,699 10,447 10,665 8,104

4

9,721 10,565 11,460 8,376 13,072

4

17,379 9,621 18,167 8,225 10,519 11,224 7,929 9,268 12,729 14,723

4

4 4

4

4

-1.6 2.0 -1.6 3.8 -3.1 0.7 1.3 0.0 5.1 -1.0 -3.2 -6.4 -1.2 4.8 1.5 -0.5 -3.2 1.0 -0.2 1.2 1.0 0.2 -0.2 -3.8 -0.5 0.1 3.4 4.7 -0.3 2.9 1.4 -1.2 1.4 -3.7 6.3 4.2 -0.3 -4.5 2.5 -0.9

9,080 9,020 8,117 8,788 6,452

-2.5 4.6 0.6 1.7 -3.4

16,006 10,594 9,497 11,730 11,453 15,232

5.0 -4.0 -1.9 9.5 1.4 3.1

4 4

Other jurisdictions American Samoa — — — — — — Guam — — — — — — Commonwealth of the Northern Mariana Islands 3,222 2,872 -10.9 5,809 5,676 4 -2.3 Puerto Rico 4,945 5,529 11.8 7,022 7,021 4 0.0 U.S. Virgin Islands 13,001 11,393 -12.4 12,892 14,118 4 9.5 — Not available. Data are missing for American Samoa and Guam because they did not report student membership. 1 Local revenues include intermediate revenues from education agencies with fundraising capabilities that operate between the state and local government levels. 2 Current expenditures include instruction, instruction-related, support services, and other elementary/secondary current expenditures, but exclude expenditures on capital outlay, other programs, and interest on long-term debt. 3 U.S. totals include the 50 states and the District of Columbia. 4 Value affected by redistribution of reported values to correct for missing data items, and/or to distribute state direct support expenditures. 5 Both the District of Columbia and Hawaii have only one school district each; therefore, neither is comparable to other states. NOTE: Data have been adjusted to fiscal year 2010 dollars to account for inflation using the Consumer Price Index (CPI), which is published by the U.S. Labor Department, Bureau of Labor Statistics. This price index measures the average change in inflation of a fixed market basket of goods and services purchased by consumers. SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public Education Financial Survey (NPEFS)," fiscal year 2009, Version 1a and fiscal year 2010, provisonal Version 1a; Digest of Education Statistics: 2009, retrieved February 28, 2011, from http://nces.ed.gov/programs/digest/d09/tables/dt09_032.asp?referrer=list.

13

Table 5.

Inflation-adjusted current expenditures per pupil for public elementary and secondary education: Fiscal years 1995–2010 1

State or jurisdiction 3

United States

FY 1995 FY 1996 $7,967 $7,981

FY 1997 $8,079

FY 1998 $8,293

FY 1999 $8,572

2

Inflation-adjusted current expenditures (in 2010 dollars) FY 2000 FY 2001 FY 2002 FY 2003 FY 2004 FY 2005 $8,849 $9,135 $9,399 $9,574 $9,679 $9,849

FY 2006 $9,960

FY 2007 $10,276

FY 2008 $10,543

FY 2009 $10,611

FY 2010 $10,652


5,921 11,576 6,145 6,032 6,915

6,092 11,487 6,279 6,174 6,926

6,267 11,226 6,020 6,185 7,174

6,498 11,083 6,157 6,309 7,564

6,833 11,069 6,155 6,528 7,642

7,218 11,274 6,440 6,756 8,084

7,285 11,408 6,835 6,892 8,649

7,333 11,631 7,117 7,633 9,007

7,497 11,747 7,478 7,715 8,988

7,665 11,782 6,987 7,968 8,937

7,997 12,264 7,131 8,660 8,937

8,368 12,500 7,096 8,746 9,041

8,916 13,085 7,768 8,909 9,504

9,415 14,989 7,911 8,883 9,937

9,050 15,511 8,100 8,940 9,595

8,907 15,829 7,968 9,281 9,300

Colorado Connecticut Delaware 4 District of Columbia Florida

7,273 12,076 9,369 11,946 7,521

7,183 11,826 9,393 11,938 7,400

7,245 11,702 9,731 10,977 7,311

7,580 11,928 9,943 11,247 7,440

7,801 12,274 10,150 12,711 7,626

7,957 12,486 10,638 12,939 7,465

8,129 12,536 11,088 14,911 7,638

8,442 12,864 11,292 14,720 7,557

8,788 13,160 11,537 14,099 7,664

8,710 13,319 11,894 15,093 7,912

8,848 13,865 12,336 15,733 8,158

8,894 14,237 12,658 14,978 8,509

8,797 14,502 12,486 16,469 9,096

9,370 14,957 12,442 16,742 9,300

8,867 15,502 12,226 19,889 8,952

8,926 15,698 12,222 20,910 8,863

Georgia 4 Hawaii Idaho Illinois Indiana

6,958 8,065 5,701 8,002 7,798

7,093 7,799 5,884 7,742 7,886

7,322 7,683 6,065 8,102 8,402

7,567 7,850 6,326 8,364 8,466

8,025 8,010 6,673 8,908 8,920

8,241 8,360 6,804 9,132 9,208

8,576 8,164 7,086 9,446 9,445

8,976 8,887 7,311 9,677 9,407

9,253 9,641 7,238 9,863 9,590

9,017 9,938 7,183 10,024 9,819

9,119 10,172 7,145 10,058 10,084

9,362 10,757 7,046 9,926 9,725

9,664 12,015 7,058 10,188 9,640

9,949 12,081 7,116 10,599 9,078

9,742 12,519 7,187 11,204 9,343

9,432 11,714 7,100 11,739 9,479


7,551 7,525 6,549 6,277 8,687

7,689 7,538 6,743 6,238 8,629

7,826 7,513 7,031 6,443 8,765

8,038 7,674 6,986 6,950 9,034

8,224 7,923 7,426 7,308 9,424

8,404 8,057 7,580 7,431 9,816

8,578 8,587 7,524 7,473 10,190

8,925 8,927 7,934 7,987 10,725

9,014 8,872 7,928 8,239 11,120

8,882 9,056 7,994 8,468 11,351

9,002 8,961 8,064 8,671 11,693

9,100 9,410 8,352 9,243 11,808

9,334 9,813 8,431 9,489 12,362

9,746 10,130 8,947 10,244 12,041

9,798 10,303 8,871 10,728 12,300

9,748 9,972 8,957 10,701 12,452


9,261 9,774 9,316 8,107 5,472

9,249 9,866 9,519 8,138 5,543

9,213 9,999 9,455 8,190 5,509

9,426 10,423 9,447 8,559 5,746

9,650 10,880 9,790 8,976 6,013

9,898 11,287 10,382 9,205 6,419

10,224 11,770 10,247 9,463 6,406

10,572 12,445 10,524 9,410 6,512

10,893 12,449 10,450 9,651 6,894

10,986 12,829 10,591 9,789 7,220

11,342 13,163 10,560 9,857 7,404

11,881 13,164 10,429 9,976 7,812

12,729 13,573 10,486 10,181 7,919

13,572 14,016 10,314 10,299 8,077

13,870 14,675 10,473 11,089 8,142

14,007 14,699 10,447 10,665 8,104


7,012 7,403 8,005 6,816 8,022

7,143 7,363 7,979 6,863 8,052

7,234 7,475 7,976 6,934 8,074

7,457 7,670 7,984 7,095 8,249

7,712 7,868 8,240 7,360 8,474

7,921 8,083 8,556 7,374 8,782

8,240 8,326 8,941 7,188 9,019

8,679 8,589 9,415 7,394 9,652

8,920 8,921 9,609 7,251 10,210

8,784 9,113 9,844 7,466 10,670

8,885 9,196 9,943 7,693 11,047

9,011 9,395 10,155 7,817 11,323

9,394 9,759 10,689 8,277 11,717

9,759 10,019 10,816 8,381 12,235

9,710 10,218 10,951 8,401 12,705

9,721 10,565 11,460 8,376 13,072

13,225 6,346 11,976 6,777 6,458

13,132 6,458 11,729 6,620 6,561

13,077 6,386 11,627 6,723 6,557

12,922 6,706 11,862 7,044 6,774

13,364 7,165 12,309 7,451 7,168

13,234 7,458 12,605 7,739 7,255

13,924 7,814 13,264 7,848 7,581

14,344 8,371 13,644 7,900 8,160

14,958 8,480 14,236 7,810 8,176

15,534 8,818 14,719 7,702 8,541

15,961 8,857 15,493 8,025 9,361

16,287 9,099 15,918 8,056 9,506

17,161 9,395 16,506 8,364 9,206

18,039 9,512 17,194 7,983 9,546

17,137 9,742 17,918 8,545 9,897

17,379 9,621 18,167 8,225 10,519

Ohio 7,967 Oklahoma 6,532 Oregon 8,140 Pennsylvania 9,460 Rhode Island 10,268 NOTE: See notes at end of table.

7,952 6,382 8,123 9,711 10,247

8,095 6,570 8,074 9,692 10,382

8,306 6,744 8,601 9,660 10,624

8,680 6,985 8,993 9,813 10,925

9,044 6,906 9,152 9,950 11,400

9,372 7,451 9,319 10,163 11,531

9,814 7,577 9,295 10,383 11,801

10,274 7,250 8,916 10,707 12,317

10,516 7,167 8,872 11,307 12,902

10,549 7,474 9,126 11,572 13,191

10,556 7,560 9,416 11,679 13,733

10,550 7,888 9,511 11,578 14,283

10,585 7,866 9,792 12,020 14,803

10,772 7,954 9,704 12,418 14,862

11,224 7,929 9,268 12,729 14,723


14

Table 5.

Inflation-adjusted current expenditures per pupil for public elementary and secondary education: Fiscal years 1995–2010—Continued State or jurisdiction 3

United States South Carolina South Dakota Tennessee Texas Utah

FY 1995 FY 1996 $7,967 $7,981 6,487 6,155 5,788 6,886 4,912

6,705 5,921 5,852 7,037 5,056

FY 1997 $8,079

FY 1998 $8,293

FY 1999 $8,572

6,888 5,983 6,249 7,184 5,160

7,128 6,257 6,616 7,295 5,318

7,450 6,927 6,748 7,489 5,545

Inflation-adjusted1 current expenditures2 (in 2010 dollars) FY 2000 FY 2001 FY 2002 FY 2003 FY 2004 FY 2005 $8,849 $9,135 $9,399 $9,574 $9,679 $9,849 7,848 7,210 6,891 8,050 5,605

8,209 7,663 7,040 8,094 5,785

8,535 7,813 7,234 8,236 5,959

FY 2007 $10,276

FY 2008 $10,543

FY 2009 $10,611

FY 2010 $10,652

8,358 8,232 7,531 8,328 5,813

8,536 8,439 7,745 8,192 5,898

8,844 8,469 7,629 8,147 5,952

9,032 8,562 7,569 8,334 6,061

9,276 8,738 8,006 8,548 6,120

9,317 8,625 8,070 8,645 6,676

9,080 9,020 8,117 8,788 6,452

Vermont 9,175 9,101 9,210 9,480 9,932 10,655 11,330 11,927 12,442 13,057 Virginia 7,811 7,755 7,894 8,127 8,364 8,758 9,012 9,117 9,309 9,573 Washington 7,892 7,911 7,821 8,094 8,048 8,163 8,355 8,562 8,631 8,609 West Virginia 8,161 8,249 8,288 8,473 8,795 9,156 9,326 9,541 9,901 10,002 Wisconsin 9,079 9,142 9,269 9,545 9,915 9,994 10,203 10,501 10,716 10,761 Wyoming 8,291 8,173 8,144 8,333 9,012 9,506 9,699 10,514 10,694 10,841 Other jurisdictions American Samoa 2,857 2,924 3,120 2,914 3,007 3,507 3,204 3,534 3,542 4,069 Guam 7,228 6,738 6,395 6,968 6,733 — — — — — Commonwealth of the Northern Mariana Islands 7,694 7,013 8,017 8,190 6,996 6,555 6,082 5,398 5,378 4,939 Puerto Rico 3,483 3,876 3,958 4,303 4,344 4,357 4,561 4,334 5,071 4,829 U.S. Virgin Islands 7,608 7,545 7,445 7,949 9,198 8,294 7,968 6,952 8,141 8,431 — Not available. Data are missing for American Samoa and Guam because they did not report student membership during these years.

13,536 10,047 8,725 10,202 11,029 11,521

13,947 10,294 8,696 10,282 10,883 12,456

14,470 10,845 9,050 10,327 11,012 14,085

14,764 10,917 9,273 10,298 11,048 14,185

15,242 11,034 9,678 10,709 11,291 14,770

16,006 10,594 9,497 11,730 11,453 15232.1

4,078 —

3,879 7,386

3,696 —

— —

— —

— —

5,692 5,629 9,483

5,363 5,958 9,550

4,997 6,377 10,265

4,643 6,675 12,652

5,809 7,022 12,892

5,676 7,021 14,118

1

8,378 7,792 7,281 8,493 5,758

FY 2006 $9,960

Data have been adjusted to fiscal year 2010 dollars to account for inflation using the Consumer Price Index (CPI) adjusted to a fiscal year basis (July through June). The CPI is published by the U.S. Labor Department, Bureau of Labor Statistics. This price index measures the average change in inflation of a fixed market basket of goods and services purchased by consumers. 2 Current expenditures include instruction, instruction-related, support services, and other elementary/secondary current expenditures, but exclude expenditures on capital outlay, other programs, and interest on long-term debt. 3 U.S. totals include the 50 states and the District of Columbia. 4 Both the District of Columbia and Hawaii have only one school district each; therefore, neither is comparable to other states. SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public Education Financial Survey (NPEFS)," fiscal years 1995–2001, Version 1b; fiscal year 2002, Version 1c; fiscal years 2003–2008, Version 1b; fiscal years 2009, Version 1a; fiscal year 2010, provisional Version 1a; Digest of Education Statistics: 2010, retrieved February 8, 2012, from http://nces.ed.gov/programs/digest/d09/tables/dt09_032.asp?referrer=list.

15

Table 6.

Current expenditures and percentage distribution of current expenditures for public elementary and secondary education, by function and state or jurisdiction: Fiscal year 2010


Current expenditures1 [in thousands of dollars] Instruction and instruction- Student support

Total $525,497,898


6,670,517 2,084,019 8,587,889 4,459,910 58,248,662


7,429,302 8,853,337 1,549,812 1,451,870 23,349,314


15,730,409 2,110,864 1,961,857 24,695,773 9,921,243


4,794,308 4,731,676 6,091,814 7,393,452 2,356,312

7

7 7 7

7

7 7

7 7 7

7 7


11,883,677 14,067,276 17,227,515 8,927,288 3,990,876

7


8,923,448 1,498,252 3,247,970 3,592,994 2,576,956

7


24,261,392 3,217,328 50,251,461 12,200,362 1,000,095


19,801,670 5,192,124 5,401,667 22,733,518 2,136,582


6,566,165 1,115,861 7,894,661 42,621,886 3,635,085

7

7 7

7

7

related2 $347,092,838 4,210,708 1,285,635 4,967,419 2,959,669 38,609,690 4,693,967 5,888,481 969,385 821,665 15,667,742 10,653,546 1,401,251 1,278,912 15,934,324 6,223,253 3,176,597 3,092,576 3,938,982 4,744,887 1,553,024

7

7 7 7

7

7 7

7 7 7

7 7

8,012,733 9,893,422 10,792,839 6,297,847 2,540,689

7

5,785,255 960,152 2,228,950 2,320,314 1,751,365

7

15,348,323 1,951,885 36,383,250 8,114,995 612,295 12,630,827 3,188,235 3,375,987 14,759,628 1,372,828 4,203,255 711,710 5,457,229 28,000,534 2,487,901

7

7 7

7

7

services3 $29,202,534 382,558 177,944 992,984 223,016 3,005,113 362,441 539,157 78,770 102,645 1,068,011 764,719 215,889 112,049 1,614,534 464,829 275,660 274,052 270,367 356,776 151,467 540,462 995,204 1,309,087 234,716 192,446

7

7 7

7

7 7

7 7 7

7 7 7 7

7 7

416,186 88,330 123,135 187,286 183,457 2,320,206 341,902 1,668,771 566,392 43,760 1,231,856 352,223 388,122 1,169,785 248,278 480,587 61,498 321,711 2,058,007 140,093

Instruction and instruction-

Administration4 $56,185,770 712,478 233,772 905,252 453,020 6,985,284 1,164,253 883,853 186,630 219,740 2,164,686 1,671,453 183,158 200,490 3,079,002 1,129,316 545,818 536,384 616,969 802,843 243,609 1,207,284 1,059,758 2,156,415 875,768 439,251

7

7 7

7

7 7

7 7 7

7 7 7

7 7

984,461 158,050 319,891 439,793 249,944

7

7

2,174,602 359,671 4,181,892 1,318,095 119,840 2,571,068 580,528 760,889 2,499,102 204,034

Operations5 $93,016,755 1,364,773 386,668 1,722,233 824,205 9,648,575 1,208,641 1,541,846 315,026 307,820 4,448,876 2,640,691 310,566 370,406 4,067,913 2,103,845 796,233 828,664 1,265,497 1,488,946 408,212 2,123,198 2,118,893 2,969,175 1,518,956 818,490

7

7 7 7

7

7 7

7 7 7

7

7 7

1,737,546 291,721 575,995 645,601 392,190

7

7

665,541 129,988 748,104 4,482,451 356,994

4,418,261 563,870 8,017,548 2,200,879 224,200 3,367,920 1,071,139 876,669 4,305,003 311,441 1,216,783 212,665 1,367,616 8,080,894 650,097

7

7

related2 66.1

Percentage distribution Student support

services3 Administration4 5.6 10.7

Operations5 17.7

63.1 61.7 57.8 66.4 66.3

5.7 8.5 11.6 5.0 5.2

10.7 11.2 10.5 10.2 12.0

20.5 18.6 20.1 18.5 16.6

63.2 66.5 62.5 56.6 67.1

4.9 6.1 5.1 7.1 4.6

15.7 10.0 12.0 15.1 9.3

16.3 17.4 20.3 21.2 19.1

67.7 66.4 65.2 64.5 62.7

4.9 10.2 5.7 6.5 4.7

10.6 8.7 10.2 12.5 11.4

16.8 14.7 18.9 16.5 21.2

66.3 65.4 64.7 64.2 65.9

5.7 5.8 4.4 4.8 6.4

11.4 11.3 10.1 10.9 10.3

16.6 17.5 20.8 20.1 17.3

67.4 70.3 62.6 70.5 63.7

4.5 7.1 7.6 2.6 4.8

10.2 7.5 12.5 9.8 11.0

17.9 15.1 17.2 17.0 20.5

64.8 64.1 68.6 64.6 68.0

4.7 5.9 3.8 5.2 7.1

11.0 10.5 9.8 12.2 9.7

19.5 19.5 17.7 18.0 15.2

63.3 60.7 72.4 66.5 61.2

9.6 10.6 3.3 4.6 4.4

9.0 11.2 8.3 10.8 12.0

18.2 17.5 16.0 18.0 22.4

63.8 61.4 62.5 64.9 64.3

6.2 6.8 7.2 5.1 11.6

13.0 11.2 14.1 11.0 9.5

17.0 20.6 16.2 18.9 14.6

64.0 63.8 69.1 65.7 68.4

7.3 5.5 4.1 4.8 3.9

10.1 11.6 9.5 10.5 9.8

18.5 19.1 17.3 19.0 17.9

1,463,792 978,300 112,672 167,330 205,489 66.8 7.7 11.4 14.0 Vermont 13,193,633 8,929,963 642,427 1,197,194 2,424,049 67.7 4.9 9.1 18.4 Virginia 7 7 6,346,875 658,555 1,120,354 1,707,129 64.5 6.7 11.4 17.4 9,832,913 Washington 3,315,648 7 2,137,462 7 146,619 7 290,397 7 741,169 7 64.5 4.4 8.8 22.4 West Virginia 9,918,809 6,570,438 468,750 1,299,314 1,580,307 66.2 4.7 13.1 15.9 Wisconsin 1,334,655 875,637 77,033 149,758 232,227 65.6 5.8 11.2 17.4 Wyoming Other jurisdictions 7 7 American Samoa 70,305 38,814 1,919 8,405 21,167 55.2 2.7 12.0 30.1 Guam 235,784 7 137,256 7 26,356 20,012 52,160 58.2 11.2 8.5 22.1 Commonwealth of the 7 7 7 7 Northern Mariana Islands 62,210 33,315 6,131 10,268 12,496 53.6 9.9 16.5 20.1 Puerto Rico 3,464,044 7 1,914,536 7 224,460 458,647 7 866,402 7 55.3 6.5 13.2 25.0 7 7 U.S. Virgin Islands 218,734 126,158 16,227 38,210 38,139 57.7 7.4 17.5 17.4 1 Current expenditures include instruction, instruction-related support services, and other elementary/secondary current expenditures, but exclude expenditures on capital outlay, other programs, and interest on long-term debt. 2 Instruction and instruction-related expenditures include current expenditures for classroom instruction (including teachers and teaching assistants), libraries, in-service teacher training, curriculum development, student assessment, and instruction technology. 3 Student support services include attendance and social work, guidance, health, psychological services, speech pathology, audiology, and other student support services. 4 Administration expenditures include general administration, school administration, and other support services. 5 Operations expenditures include operations and maintenance, student transportation, food services, and enterprise operations. 6 U.S. totals include the 50 states and the District of Columbia. 7 Value affected by redistribution of reported values to correct for missing data items, and/or to distribute state direct support expenditures. 8 Both the District of Columbia and Hawaii have only one school district each; therefore, neither is comparable to other states. NOTE: Detail may not sum to totals because of rounding. SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public Education Financial Survey (NPEFS)," fiscal year 2010, provisional Version 1a.

16

Table 7.

Current instruction expenditures for public elementary and secondary education, by object and state or jurisdiction: Fiscal year 2010


Total $321,929,831


3,902,381 1,155,587 4,759,457 2,572,811 35,056,436


4,269,477 5,618,936 952,560 723,156 14,111,697


9,838,312 1,316,336 1,199,775 14,782,525 5,834,548

3

3 3 3

3

3 3

3 3 3


2,954,930 2,880,088 3,614,078 4,328,354 1,428,312


7,386,467 9,243,556 9,913,891 5,906,921 2,346,594

3


5,378,592 901,788 2,128,741 2,139,830 1,671,301

3


14,541,885 1,847,604 35,061,778 7,641,089 578,011


11,321,779 2,989,502 3,157,351 13,889,978 1,294,924


3,784,450 666,468 4,970,275 25,747,871 2,340,227

Vermont Virginia Washington West Virginia Wisconsin Wyoming Other jurisdictions American Samoa Guam Commonwealth of the Northern Mariana Islands Puerto Rico U.S. Virgin Islands

912,181 8,049,182 5,932,836 2,008,007 6,088,281 788,716 32,396 132,678

3 3

3 3 3

3

3

3 3

Salaries $214,445,260 2,527,834 641,431 3,359,861 1,757,604 23,503,106 3,059,053 3,544,681 607,857 458,470 8,699,435 6,863,150 812,429 829,549 9,541,184 3,808,314 2,111,224 2,109,134 2,557,262 2,912,229 912,900 4,768,639 5,536,313 6,046,627 3,962,598 1,651,702

3

3 3 3

3

3 3

3 3 3

3 3 3 3 3 3

3,773,167 595,725 1,375,800 1,428,342 1,029,385 9,318,554 1,267,212 22,419,307 5,495,033 405,129 7,436,422 2,091,724 1,936,211 9,078,091 834,178

Current instruction expenditures1 [in thousands of dollars] Tuition to out-ofPurchased state and private Employee benefits services schools $73,729,412 3 $13,818,576 3 $4,749,301 998,530 384,228 859,390 479,524 7,756,666 724,108 1,371,505 265,700 60,640 2,680,150 2,243,363 324,683 273,217 3,894,222 1,729,415 645,635 551,743 845,438 1,008,889 375,762 1,925,146 2,746,541 2,857,136 1,349,709 498,594

104,085 59,289 206,438 90,422 1,679,025

3 3 3

110,502 204,106 14,029 13,030 2,129,009

3

3 3

192,239 78,326 44,791 590,515 100,161

3 3 3

76,451 82,012 68,008 106,206 29,712

3 3 3

203,855 54,298 693,935 330,105 55,878

3 3 3

1,030,092 172,492 468,113 515,923 415,873

3

3

3,594,863 390,637 9,503,554 1,445,007 122,536 2,515,056 624,222 901,639 3,176,889 352,977

172,347 60,481 125,093 36,767 44,849 464,905 74,630 1,819,078 274,235 18,016

3

559,152 44,298 120,958 771,406 9,175

3

3 3 3

3

3 3

3 3

3

3 3 3

3

3

1,853 109 10,873 12,001 748,357

258,191 59,981 187,009 214,753 1,365,473

42,117 364,609 6,475 166,575 943

274,122 126,809 48,807 18,708 502,706

3 3

59,574 7,226 9,692 5,733 99,454

214,323 258,212 298,548 188,968 125,499

9,191 873 13,417 1,187 135,815

371,570 69,385 124,864 154,696 42,510

605,439 0 552,606 0 983

419,575 114,882 762,178 426,814 28,160

214,902 144 20,168 255,311 74,798

445,040 219,922 161,440 579,651 23,156 193,770 52,129 446,717 1,892,724 165,582

21,012 1,590 16,922 236,747 9,094

24,141 327,674 234,887 134,212 222,545 40,613

1,935 5,805 36,786 578 14,505 1,128

201,251 1,850,325 1,262,584 719,994 1,872,610 192,182

47,958 186,658 330,377 35,873 100,189 26,703

64,321 4,297 14,473 2,161 115,345 1,090

1,523 2,479

3

266,746 633,706 191 55,998 6,313

572,577 5,674,422 4,053,728 1,115,190 3,763,087 527,000

3,460 30,114

3

92,624 116,484 130,797 285,880 37,688

2,859 7,606 0 59,866 625

20,546 98,610

3

11,889 10,549 135,885 18,507 3,809

25,005 2,888 3,621 6,448 66,229

129,937 34,217 97,974 856,632 60,241

3

3

Other $1,441,143

500,742 83,618 50,620 438,190 188,548

785,027 126,560 1,008,551 3,015,717 614,804

3

3

8,035 6,911 1,302 151,875 2,645

2,651,844 444,367 3,400,112 19,686,185 1,489,881

3

3

Instructional supplies $13,746,138

0 0

3

2,864 1,475

3 3

3

3 3

30,782 10,369 295 166,540 5,465 3,991 17,828 8,951 8,702 6,021 7,758 14,486 17,453 19,542 8,608 22,226 2,831 21,454 2,916 2,869

3

3

3

138,549 243 5,055 0 3,186 151,206 9,192 16,935 28,631 640

3 3 3

3

3 3

3 3

3

3 3 3

3

3

3

4,004 0

30,164 3 24,103 3 4,160 3 599 3 0 1,292 3 10 1,746,579 3 1,307,313 3 223,877 3 27,319 0 51,736 136,333 119,422 82,258 31,258 1,550 0 4,355 0 1 Current instruction expenditures include expenditures for activities related to the interaction between teachers and students, including salaries and benefits for teachers and teacher aides, textbooks, supplies, and purchased services. These expenditures also include expenditures relating to extracurricular and cocurricular activities. 2 U.S. totals include the 50 states and the District of Columbia. 3 Value affected by redistribution of reported values to correct for missing data items, and/or to distribute state direct support expenditures. 4 Both the District of Columbia and Hawaii have only one school district each; therefore, neither is comparable to other states. NOTE: Detail may not sum to totals because of rounding. SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public Education Financial Survey (NPEFS)," fiscal year 2010, provisional Version 1a.

17

3

3

Table 8.

Total expenditures for public elementary and secondary education and other related programs, by type of expenditure and state or jurisdiction: Fiscal year 2010


Total expenditures $607,235,611


7,646,087 2,363,392 10,043,771 5,275,687 68,479,096

Colorado Connecticut Delaware 6 District of Columbia Florida

8,970,879 9,932,181 1,816,880 1,691,238 27,637,538


17,851,273 2,323,871 2,275,076 28,198,147 11,351,074


5,728,512 5,327,427 7,097,739 8,358,506 2,618,800

Current expenditures for public elementary/ 1

4, 5

4, 5 4 4

4, 5

4 4

4 4 4

4 4

13,206,361 15,112,344 19,792,568 10,737,802 4,384,125

4


10,402,883 1,640,014 3,674,796 4,257,268 2,760,682

4


26,157,669 3,792,958 56,690,809 13,297,984 1,159,215


23,262,091 5,664,915 6,288,121 26,520,058 2,286,061


8,215,180 1,289,355 8,759,495 53,838,221 4,564,279


1,555,316 14,548,960 11,797,716 3,435,241 11,470,336 1,685,613


4 4 4 4

4 4

4

4

4

4 4 4

secondary education $525,497,898 6,670,517 2,084,019 8,587,889 4,459,910 58,248,662 7,429,302 8,853,337 1,549,812 1,451,870 23,349,314 15,730,409 2,110,864 1,961,857 24,695,773 9,921,243 4,794,308 4,731,676 6,091,814 7,393,452 2,356,312

4

4 4 4

4

4 4

4 4 4

4 4

11,883,677 14,067,276 17,227,515 8,927,288 3,990,876

4

8,923,448 1,498,252 3,247,970 3,592,994 2,576,956

4

24,261,392 3,217,328 50,251,461 12,200,362 1,000,095 19,801,670 5,192,124 5,401,667 22,733,518 2,136,582

4 4 4

4

4

6,566,165 1,115,861 7,894,661 42,621,886 3,635,085 1,463,792 13,193,633 9,832,913 3,315,648 9,918,809 1,334,655

Expenditures [in thousands of dollars] Capital outlay Facilities Land acquisition and and existing construction structures Equipment $45,628,686 4 $3,267,317 4 $6,754,865 657,622 185,912 530,936 402,036 6,526,841 718,398 624,334 186,567 38,619 2,609,709 1,632,427 65,233 194,706 1,795,109 497,102

4

4

4

4

28,321 21,966 51,423 132,494 349,041 139,118 53,409 1,956 1,498 192,227 50,478 0 22,104 159,867 179,022

687,135 218,953 582,239 660,332 142,050

17,954 19,878 17,292 65,078 1,485

1,039,198 471,935 1,078,347 763,952 162,395

8,632 246,213 87,233 62,612 16,536

715,437 77,737 228,447 328,443 83,935

4 4 4 4 4 4

12,451 7,736 18,521 13,879 13,237

4

4

4

4

4 4 4

4 4

45,734 23,811 261,200 129,743 201,309 160,325 106,733 8,204 39,584 138,576

2

4

4

4

programs $8,407,708 113,797 7,912 48,652 29,508 1,072,757 52,867 146,451 21,013 25,558 537,883

4, 5

5

5

Interest on debt $17,679,138 130,096 39,772 563,671 121,996 2,080,487 470,869 147,916 49,327 134,109 809,829

129,384 8,414 32,577 563,886 276,380

33,018 24,690 3,903 218,628 146,116

275,556 114,671 59,930 764,884 331,211

111,691 155,015 159,552 67,931 41,761

27,759 4,713 85,885 52,208 27,756

89,666 197,192 160,957 119,506 49,437

96,209 9,844 207,420 158,009 112,139

27,254 56,806 351,828 416,027 29,801

151,390 260,270 840,224 409,914 72,378

215,295 30,166 103,170 39,412 34,113

4

4

209,724 10,567 2,918 23,528 7,821

4

326,529 15,556 73,771 259,011 44,621

951,323 544,547 2,585,377 883,616 76,207

28,700 9,964 121,266 17,607 15,509

111,454 16,716 379,211 121,491 48,567

177,598 4,288 2,177,552 67,088 6,226

627,202 114 1,175,942 7,819 12,612

2,033,429 273,565 530,989 1,896,708 17,703

78,110 40,524 12,219 18,433 1,292

399,293 79,347 30,539 335,543 22,731

423,021 13,868 23,440 563,076 62,343

526,568 65,487 289,267 972,779 45,410

71,669 40,844 175,260 513,933 81,921

70,481 2,987 83,795 327,847 103,763

378,068 22,676 174,410 2,832,938 127,675

33,078 270,024 103,107 38,988 168,442 45,118

11,351 75,524 36,158 43,024 308,740 8,190

15,064 152,806 419,013 13,836 652,617 2,090

990,463 98,452 395,380 7,300,283 435,609

4

4

Other 4

31,460 658,159 1,336,361 16,983 388,202 277,783

4

4

138,334 8,535 35,990 241,334 180,225 572 198,815 70,163 6,762 33,527 17,778

4

4

Other jurisdictions American Samoa 76,796 4 70,305 4 2,408 0 1,999 2,084 0 Guam 244,248 4 235,784 4 0 2,606 2,677 0 3,181 Commonwealth of the Northern Mariana Islands 66,240 4 62,210 4 302 0 1,194 2,534 0 Puerto Rico 3,924,882 4 3,464,044 4 305,452 5 10,000 69,264 4 71,026 5,096 4 4 4 4 4 U.S. Virgin Islands 224,580 218,734 2,267 194 124 3,261 0 1 Current expenditures include instruction, instruction-related, support services, and other elementary/secondary current expenditures, but exclude expenditures on capital outla other programs, and interest on long-term debt. 2 Other program expenditures include expenditures for community services, adult education, community colleges, private schools, and other programs that are not part of public elementary and secondary education. 3

U.S. totals include the 50 states and the District of Columbia. Value affected by redistribution of reported values to correct for missing data items, and/or to distribute state direct support expenditures. Value contains imputation for missing data.

4 5 6

Both the District of Columbia and Hawaii have only one school district each; therefore, neither is comparable to other states. NOTE: Detail may not sum to totals because of rounding. SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public Education Financial Survey (NPEFS)," fiscal year 2010, provisional Version 1a.

18

Table 9.

Current expenditures and current expenditures for instruction, amount from American Recovery and Reinvestment Act of 2009 (ARRA) funding, and percentage from ARRA funding, by state or jurisdiction: Fiscal year 2010 1

Current expenditures [in thousands of dollars]

1

Current expenditures [in thousands of dollars] For instruction For instruction from ARRA funding $321,929,831 $19,534,423

Percent for instruction from ARRA funding 6.1

Total $525,497,898

From ARRA funding $25,711,348

Percent from ARRA funding 4.9

6,670,517 2,084,019 8,587,889 4,459,910 58,248,662

381,295 49,964 550,231 134,545 3,209,611

5.7 2.4 6.4 3.0 5.5

3,902,381 1,155,587 4,759,457 2,572,811 35,056,436

369,660 23,470 539,065 76,412 2,332,893

9.5 2.0 11.3 3.0 6.7


7,429,302 8,853,337 1,549,812 1,451,870 23,349,314

111,859 368,176 60,816 100,829 1,440,268

1.5 4.2 3.9 6.9 6.2

4,269,477 5,618,936 952,560 723,156 14,111,697

69,641 368,176 47,319 94,922 850,170

1.6 6.6 5.0 13.1 6.0

Georgia 3 Hawaii Idaho Illinois Indiana

15,730,409 2,110,864 1,961,857 24,695,773 9,921,243

969,700 57,894 209,238 1,197,427 767,015

6.2 2.7 10.7 4.8 7.7

9,838,312 1,316,336 1,199,775 14,782,525 5,834,548

870,615 6,895 173,285 718,456 557,680

8.8 0.5 14.4 4.9 9.6

4,794,308 4,731,676 6,091,814 7,393,452 2,356,312

312,296 306,673 362,310 272,760 80,770

6.5 6.5 5.9 3.7 3.4

2,954,930 2,880,088 3,614,078 4,328,354 1,428,312

260,230 249,909 302,522 194,718 53,297

8.8 8.7 8.4 4.5 3.7


11,883,677 14,067,276 17,227,515 8,927,288 3,990,876

281,099 146,942 798,460 646,735 228,132

2.4 1.0 4.6 7.2 5.7

7,386,467 9,243,556 9,913,891 5,906,921 2,346,594

166,377 89,063 675,328 560,272 196,020

2.3 1.0 6.8 9.5 8.4


8,923,448 1,498,252 3,247,970 3,592,994 2,576,956

668,769 63,902 146,296 61,711 171,062

7.5 4.3 4.5 1.7 6.6

5,378,592 901,788 2,128,741 2,139,830 1,671,301

668,769 51,531 146,290 44,194 168,637

12.4 5.7 6.9 2.1 10.1


24,261,392 3,217,328 50,251,461 12,200,362 1,000,095

1,320,658 267,587 2,310,341 617,124 108,800

5.4 8.3 4.6 5.1 10.9

14,541,885 1,847,604 35,061,778 7,641,089 578,011

786,294 147,775 1,962,114 349,774 100,995

5.4 8.0 5.6 4.6 17.5


19,801,670 5,192,124 5,401,667 22,733,518 2,136,582

679,231 346,400 266,389 936,163 75,239

3.4 6.7 4.9 4.1 3.5

11,321,779 2,989,502 3,157,351 13,889,978 1,294,924

426,348 299,717 214,722 670,862 46,544

3.8 10.0 6.8 4.8 3.6


6,566,165 1,115,861 7,894,661 42,621,886 3,635,085

61,025 61,543 404,592 2,471,948 165,915

0.9 5.5 5.1 5.8 4.6

3,784,450 666,468 4,970,275 25,747,871 2,340,227

45,069 51,300 353,297 1,743,317 155,889

1.2 7.7 7.1 6.8 6.7


1,463,792 13,193,633 9,832,913 3,315,648 9,918,809 1,334,655

111,897 530,868 414,066 161,995 236,722 6,064

7.6 4.0 4.2 4.9 2.4 0.5

912,181 8,049,182 5,932,836 2,008,007 6,088,281 788,716

78,789 442,267 345,584 146,753 236,722 4,474

8.6 5.5 5.8 7.3 3.9 0.6

70,305 235,784

7,010 850

10.0 0.4

32,396 132,678

31 601

0.1 0.5

State or jurisdiction United States2 Alabama Alaska Arizona Arkansas California


Other jurisdictions American Samoa Guam Commonwealth of the Northern Mariana Islands Puerto Rico U.S. Virgin Islands

62,210 0 0.0 30,164 11,806 39.1 3,464,044 0 0.0 1,746,579 527,821 30.2 218,734 27,320 12.5 119,422 22,088 18.5 1 Current expenditures include instruction, instruction-related, support services, and other elementary/secondary current expenditures, but exclude expenditures on capital outlay, other programs, and interest on long-term debt. 2 U.S. totals include the 50 states and the District of Columbia. 3 Both the District of Columbia and Hawaii have only one school district each; therefore, neither is comparable to other states. NOTE: Detail may not sum to totals because of rounding. SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public Education Financial Survey (NPEFS)," fiscal year 2010, provisional Version 1a.

19

Appendix A: Methodology and Technical Notes Common Core of Data survey system. The Common Core of Data (CCD) survey system contains nonfiscal and fiscal components and the Teacher Compensation Survey (TCS). The State Nonfiscal Survey of Public Elementary/Secondary Education, the Local Education Agency Universe Survey, and the Public Elementary/Secondary School Universe Survey are the nonfiscal components, while the School District Finance Survey (F-33) and the National Public Education Financial Survey (NPEFS) are the fiscal components. The TCS is also a part of the CCD survey system. 3 State education agencies (SEAs) report these surveys annually to NCES, and participation in the CCD is voluntary. The U.S. Department of Education collects data for CCD nonfiscal surveys through the EDFacts data collection system. The U.S. Census Bureau performs the data collection for CCD fiscal surveys on behalf of NCES. The Census Bureau collects the fiscal data through an online data collection site. The Census Bureau and NCES then process, edit, and verify the data before publication. The fiscal year 2010 (FY 10) NPEFS collection opened on February 28, 2011, and closed on September 6, 2011. All states, the District of Columbia, Puerto Rico, and the four U.S. Island Areas reported in the FY 10 NPEFS collection. Data quality. Staff at NCES and the Census Bureau collaborate to edit all CCD data submissions and ask state CCD coordinators to correct or confirm any numbers that appear out of range when compared with other states’ data or with the state’s reports in previous years. If a state provides no explanation for anomalous data, NCES will edit the data value based on a set of defined business rules. For example, NCES will replace a reported total with the sum of detail in cases where the sum of detail exceeds a reported total. NCES will also edit a value to “not available” if data values are not plausible (e.g., if the number of students increases tenfold from the prior year to the current year while the number of teachers remains unchanged from the prior year, NCES will set the current year value for teachers to “not available”). Missing data. Not all states collect and report all of the data items requested in the CCD surveys. NCES imputes (replaces a nonresponse with a plausible value) for some missing items in NPEFS. Precise information about the extent of missing data is included in the documentation for the NPEFS FY 10 file, which can be accessed at: http://NCES.ed.gov/ccd/stfis.asp. Imputed and edited data. NCES imputes and edits some reported values in the NPEFS to create data files that more accurately reflect finance data and to improve comparability among states. Imputations and edits are performed on data from the 50 states, the District of Columbia, Puerto Rico, and the four U.S. Island Areas. A limited amount of data for Guam, the Commonwealth of the Northern Mariana Islands, Puerto Rico, and the U.S. Virgin Islands were reallocated across expenditures functions. •

Imputations Imputation is a procedure that uses available information and a set of assumptions to derive substitute values for missing values in a data file (NCES 2003). Imputations modify values for cases or records where data are not reported (missing) or are incorrectly reported. An imputation assigns a value to the missing item using a consistent methodology and increases the subtotals containing this item by the amount of the imputation. The same method is used for imputing revenues and expenditures. Revenues are

3

The first Pilot Teacher Compensation Survey was launched by the National Center for Education Statistics (NCES) in 2007, collecting school year 2005–06 data.

A-1

imputed based on total revenues in reporting states, and expenditures are imputed based on total expenditures in reporting states. •

Edits correct cases in which a value reported for one item contains a value for one or more additional items not reported elsewhere. For example, a state might not differentiate between instructional support staff and student support staff, reporting “missing” for student support staff salaries and a value for instructional support staff salaries that includes both items. NCES edits these two responses by reducing the amount reported for instructional support staff salaries proportional to prior year data for that state or the averages across states and adding that amount to student support staff salaries. The total for salaries and total expenditures would not be affected by this edit.

All imputed values in the tables in this report are noted. Imputed values are not used in the imputation of other values. Totals and subtotals in tables are noted if one or more items in the total or subtotal are imputed or edited. In some instances, redistribution of reported values to correct for missing data items may affect state values. Beginning with the FY 06 file, NCES notes values that have been affected by the distribution of state direct support for and on behalf of school districts. This results in many more items having noted data than in previous reports. States that report their direct support expenditures with their detailed finance data are not noted, since no redistribution was required. Each school year SEAs report student membership counts by grade on the CCD State Nonfiscal Survey of Public Elementary/Secondary Education. The NPEFS data file includes total student membership reported on the State Nonfiscal Survey that includes grades prekindergarten through grade 12 (plus ungraded). If the reported fiscal data excludes prekindergarten programs, total membership also excludes prekindergarten membership. As part of the FY 10 NPEFS collection process, NCES asked SEAs to review student membership data from the State Nonfiscal Survey and verify that the membership data are consistent with the programs covered in the revenues and expenditures data reported in NPEFS. Three states (Nebraska, Utah, and Wyoming) indicated that the state fiscal data reported in NPEFS excluded prekindergarten programs. In these three states, the NPEFS total student membership variable excludes prekindergarten membership. Illinois and Wisconsin did not report finance data for charter schools in the FY 10 NPEFS survey. NCES edited student membership for Illinois and Wisconsin by excluding students from districts where all associated schools are charter schools. Totals. National totals reported in the tables are limited to the 50 states and the District of Columbia and do not include data from Puerto Rico or the four other jurisdictions of American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, or the U.S. Virgin Islands. Current expenditures. Researchers generally use current expenditures instead of total expenditures when comparing education spending between states or across time because current expenditures exclude expenditures for capital outlay, which tend to have dramatic increases and decreases from year to year. Also, the current expenditures commonly reported are for public elementary and secondary education only. Many school districts also support community services, adult education, private education, and other programs, which are included in total expenditures. These programs and the extent to which they are funded by school districts vary greatly both across and within states. Comparability of fiscal data across states. Because the District of Columbia is a single urban district, it is often an outlier in comparisons of revenues and expenditures, with larger revenues A-2

and expenditures per student than most states have. Similarly, Hawaii is a single school district and funds public education primarily through state taxes. Because of this, Hawaii’s data may be distinctive compared to other states. Inflation-adjusted data. Data in tables 4 and 5 and figure 2 in this report have been adjusted to FY 10 dollars to account for inflation using the Consumer Price Index (CPI) adjusted to a fiscal year basis (July through June). The CPI is published by the U.S. Labor Department, Bureau of Labor Statistics. This price index measures the average change in inflation of a fixed market basket of goods and services purchased by consumers. Fiscal years. The fiscal year begins on July 1 and ends on June 30 for most states. The fiscal year for Alabama runs from October 1 through September 30, and the fiscal year for Nebraska and Texas runs from September 1 through August 31. NCES does not adjust NPEFS data to conform to a uniform fiscal year across states.

A-3

Appendix B: Common Core of Data Glossary administration expenditures—Expenditures for school administration (the school principal’s office), general administration (the superintendent and board of education and their immediate staff), and other support services expenditures (LEA planners/researchers, personnel, fiscal services, warehousing, and other activities of an LEA). capital outlay—Direct expenditures for construction of buildings, roads, and other improvements and for purchases of equipment, land, and existing structures. Includes amounts for additions, replacements, and major alterations to fixed works and structures. However, expenditures for repairs to fixed works and structures are classified as current expenditures for operations. charter school—A school providing free public elementary and/or secondary education to eligible students under a specific charter granted by the state legislature or other appropriate authority, and designated by such authority to be a charter school. current expenditures— Current expenditures include expenditures for the day-to-day operation of schools and school districts (salaries, benefits, supplies, and purchased services) for public elementary and secondary education. They exclude expenditures for construction, equipment, property, debt services, and programs outside of public elementary and secondary education such as adult education and community services. Expenditures for the day-to-day operation of schools and school districts, including expenditures for staff salaries and benefits, supplies, and purchased services. Expenditures associated with repaying debts and capital outlays (e.g., purchases of land, school construction and repair, and equipment) are excluded from current expenditures. Programs outside the scope of public preschool to grade 12 education, such as community services and adult education are not included in current expenditures. debt—Long-term credit obligations of the school system or its parent government and all interest-bearing short-term (repayable within 1 year) credit obligations. Excludes noninterest-bearing short-term obligations, interfund obligations, amounts owed in a trust agency capacity, advances and contingent loans from other governments, and obligations to individuals from school system employee-retirement funds. direct support for and on behalf of school districts—Expenditures for public education that are spent directly by the state government. State expenditure for staff retirement programs is the most common form of direct support. States often report these expenditures as lump sums to NCES, which distributes the amounts to specific functions and objects. elementary/secondary education—Programs providing instruction, or assisting in providing instruction, for students in prekindergarten, kindergarten, grades 1 through 12, and ungraded programs. employee benefits expenditures—Expenditures made in addition to gross salary that are not paid directly to employees. Employee benefits include amounts paid by, or on behalf

B-1

of, an LEA for retirement contributions, health insurance, social security contributions, unemployment compensation, worker’s compensation, tuition reimbursements, and other employee benefits. enterprise operations—Activities that are financed, at least in part, by user charges, similar to a private business. These operations are sometimes subsidized by LEAs. Food services expenditures are reported food services, even if they are run as an enterprise. expenditures—All amounts of money paid out by a school system, net of recoveries and other correcting transactions, other than for retirement of debt, purchase of securities, extension of loans, and agency transactions. Expenditures include only external transactions of a school system and exclude noncash transactions such as the provision of perquisites or other in-kind payments. facilities acquisition and construction services—An expenditure function that includes the acquisition of land and buildings; building construction, remodeling, and additions; the initial installation or extension of service systems and other built-in equipment; and site improvement. federal revenues—Revenues from the federal government, including direct grants-in-aid to schools or agencies, funds distributed through a state or intermediate agency, and revenues in lieu of taxes to compensate a school district for nontaxable federal institutions within the district’s boundaries. fiscal year—The 12-month period to which the annual operating budget applies. At the end of the fiscal year, the agency determines its financial condition and the results of its operations. food services—Activities that provide food to students and staff in a school or LEA. These services include preparing and serving regular and incidental meals or snacks in connection with school activities as well as delivery of food to schools. function—A category of expenditure defining the activity supported by the service or commodity bought. general administration expenditures—Expenditures for the board of education and superintendent’s office for the administration of LEAs. instruction and instruction-related expenditures—Include expenditures for instruction and instructional staff support services. These are expenditures that are directly related to providing instruction and for activities that assist with classroom instruction. These include salaries and benefits for teachers, teaching assistants, librarians and library aides, in-service teacher trainers, curriculum development, student assessment, technology (for students but outside the classroom), and supplies and purchased services related to these activities.

B-2

instruction expenditures—Expenditures for activities related to the interaction between teachers and students. Include salaries and benefits for teachers and teacher aides, textbooks, supplies and purchased services. These expenditures also include expenditures relating to extracurricular and cocurricular activities. instructional staff support services—Activities that include instructional staff training, educational media (library and audiovisual), and other instructional staff support services. interest on debt expenditures—Interest expenditures on long-term debt. intermediate sources of revenues—Education agencies with fundraising capabilities that operate between the state and local government levels. Intermediate revenues are included in local revenue totals. local education agency (LEA)—The government agency at the local level whose primary responsibility is to operate public schools or to contract for public school services. local revenues—Revenues from such sources as local property and nonproperty taxes, investments, and student activities such as textbook sales, transportation and tuition fees, and food service revenues. Local revenues include revenues from intermediate sources. long-term debt—Debt payable more than 1 year after the date of issue. object—A category of expenditure defining the service or commodity bought. operation and maintenance expenditures—Expenditures for the operation of buildings, the care and upkeep of grounds and equipment, vehicle operations (other than student transportation) and maintenance, and security. operations expenditures—Expenditures for operations and maintenance, student transportation, food services, and enterprise operations. other program expenditures—Expenditures for community services, adult education, community colleges, private schools, and other programs that are not part of public elementary and secondary education. other support services expenditures—Expenditures for business support services (activities concerned with the fiscal operation of the LEA), central support services (activities, other than general administration, which support each of the other instructional and support services programs, including planning, research, development, evaluation, information, and data processing services), and other support services expenditures not reported elsewhere. purchased services expenditures—Expenditures for professional and technical services and the renting of equipment.

B-3

replacement equipment expenditures—Include expenditures for equipment for schools that are not new or recently renovated. Equipment is generally defined as items that last more than one year, are repaired rather than replaced, and have a cost over a level set by the state or local education agencies. revenues—Additions to assets that do not incur an obligation that must be met at some future date, do not represent exchanges of fixed assets, and are available for expenditure by the LEAs in the state. Revenues include funds from local, intermediate, state, and federal sources. salaries—Include the gross salaries of permanent and temporary staff on the payroll of LEAs, including temporary staff substituting for permanent employees. Salaries for fulland part-time staff are included along with overtime and salaries for staff on sabbatical leave. Also included are supplemental amounts for additional duties such as coaching or supervising extracurricular activities, bus supervision, and summer school teaching. school administration expenditures—Expenditures for the office of the principal, fulltime department chairpersons, and graduation expenses. state revenues— Revenues received by LEAs from the state, including unrestricted grantsin-aid, restricted grants-in-aid, revenue in lieu of taxes, and payments for, or on behalf of, LEAs. student membership—Annual headcount of students enrolled in school on October 1 or the school day closest to that date. In any given year, some small schools will not have any students. student support services—Include attendance and social work, guidance, health, psychological services, speech pathology, audiology, and other student support services. student transportation expenditures—Expenditures for vehicle operation, monitoring, and vehicle servicing and maintenance associated with student transportation services. Expenditures for purchasing buses are reported under replacement equipment. support services—An expenditure function divided into seven subfunctions: student support services, instructional staff support, general administration, school administration, operations and maintenance, student transportation, and other support services. total expenditures—The sum of current expenditures, non-elementary/secondary expenditures, capital outlay, and interest payments on debts. total revenues—The sum of revenue contributions emerging from local, state, and federal sources. Revenue received from bond sales or the sale of property or equipment is not included.

B-4

Appendix C: Final Fiscal Year 2009 Tables Table C-1.

Student membership and current expenditures per pupil for public elementary and secondary education, by function, subfunction, and state or jurisdiction: Fiscal year 2009 Fall 2008 student membership3 49,235,463

Total $10,540


745,668 130,662 1,087,817 478,965 6,322,528

8,964 15,363 8,022 8,854 9,503


818,443 567,198 125,430 68,681 2,631,020

8,782 15,353 12,109 19,698 8,867

Georgia

1,655,792 179,478 275,051 2,117,291 1,046,147

9,649 12,400 7,118 11,097 9,254

487,559 471,060 670,030 684,873 192,935

9,704 10,204 8,786 10,625 12,183

843,861 958,910 1,659,921 836,048 491,962

13,737 14,534 10,373 10,983 8,064

7

917,871 141,899 281,544 433,371 197,934

9,617 10,120 10,846 8,321 12,583

7


1,381,420 330,245 2,740,592 1,488,645 94,728

16,973 9,648 17,746 8,463 9,802


1,817,163 645,108 575,393 1,775,029 145,342

10,669 7,878 9,611 12,299 14,719


718,113 126,429 971,950 4,752,148 550,298

9,228 8,543 7,992 8,562 6,612


93,625 1,235,795 1,037,018 282,729 867,035 86,709

15,096 10,928 9,585 10,606 11,183 14,628


Hawaii8 Idaho Illinois Indiana Iowa Kansas Kentucky Louisiana Maine Maryland Massachusetts Michigan Minnesota Mississippi Missouri Montana Nebraska Nevada New Hampshire

7

7 7 7

7

7 7

7 7 7

7 7

7

7 7

7

7

Instruction $6,420 5,227 8,599 4,511 5,140 5,685 5,061 9,594 7,378 9,087 5,361 6,047 7,714 4,335 6,524 5,404 5,944 6,162 5,204 6,160 7,333

7

7 7 7

7

7 7

7 7 7

7 7

8,470 9,461 5,930 7,228 4,731

7

5,779 6,081 7,042 4,944 8,084

7

10,062 5,565 12,276 5,372 5,721 6,081 4,508 5,594 7,437 8,812

7

7 7

7

7

5,329 4,958 5,016 5,138 4,275

7 7

9,418 6,631 5,769 6,321 6,846 8,602

7 7

Total support services $3,692 3,135 6,287 3,116 3,205 3,441 3,375 5,247 4,246 9,985 3,115 3,093 4,102 2,429 4,227 3,460 3,318 3,576 3,049 3,891 4,415 4,716 4,693 4,103 3,281 2,843

Student support 7

7 7

7

7 7

7 7 7

7 7 7 7

7 7

3,407 3,605 3,066 3,105 4,154 6,342 3,680 5,097 2,635 3,260 4,232 2,835 3,684 4,382 5,548

services4 $580 501 1,233 869 441 485 409 951 609 2,021 413 463 1,176 412 713 432 552 587 389 488 766 628 997 787 296 380

7

7 7

7

7 7

7 7 7

7 7 7 7

7 7

451 572 398 400 879

7

7

1,597 984 595 385 401 649 531 690 612 1,835

Instructional staff support $508 418 867 213 703 621 483 481 142 1,286 575 488 408 295 512 342 439 479 463 576 584 707 685 494 508 371

Current expenditures1 per pupil Support services2 General School Operations and adminisadminismaintenance tration tration 7 $207 7 $581 7 $1,027

7 7

7

7 7

7 7 7

7 7 7 7

7 7

443 387 309 435 397

7

7

570 289 497 322 304 694 286 415 480 477

232 227 115 216 91 144 322 155 571 80 142 65 165 461 195 255 313 188 270 485 93 188 213 337 239

7 7

7

7 7

7 7 7

7 7

7 7

305 286 321 135 424

7

7

373 212 334 115 439 320 230 132 367 381

558 927 385 464 634 598 880 709 1,753 507 564 766 398 558 534 563 592 493 594 656 951 587 599 446 467

7 7

7

7 7

7 7 7

7 7 7

7 7

548 548 542 599 679

7

7

785 596 735 517 494 611 428 611 537 725

819 1,998 894 844 973 854 1,497 1,256 1,816 951 716 926 672 1,039 1,104 871 959 817 1,065 1,247 1,278 1,316 1,077 813 842

7

7 7

7

7 7

7 7 7

7

7 7

955 1,095 968 886 1,113

7

7

1,722 972 1,539 703 952 995 899 801 1,302 1,258

Student transportation $440 430 469 293 317 233 262 771 777 1,289 360 399 349 337 534 539 342 396 500 574 568 676 575 447 579 366

7

7 7 7

7

7 7

7 7 7

7

7 7

484 474 298 354 534

7

7

909 339 937 340 425 494 245 419 625 580

Other support services $349 176 566 349 220 404 625 346 600 1,248 229 321 412 151 410 314 296 249 198 323 109 382 344 486 303 179

7

7 7

7

7 7

7 7 7

7

7

7 7

222 243 230 296 128

7

7

388 288 460 253 244 470 215 617 459 293

7

7

Food services $402 601 408 351 500 354 298 379 484 603 391 481 584 352 346 391

7

7 7

7

7

Enterprise 5 operations $26

48 134 0 24 0 28 0 2 0 0

433 465 514 574 435

10 0 20 # #

361 380 340 446 489

190 0 0 28 1

7

431 417 438 272 345

0 18 300 0 0

380 398 373 456 525

189 5 0 0 296

355 463 328 427 358

1 72 4 53 #

7

3,400 3,097 2,580 2,979 1,959

679 485 331 415 252

609 353 465 446 287

111 299 156 126 82

550 425 459 474 394

860 918 727 967 590

301 299 289 233 205

290 318 153 318 149

473 449 396 445 345

26 39 0 0 33

5,258 3,895 3,387 3,689 3,947 5,566

1,109 530 637 391 518 843

600 733 428 427 543 965

353 173 179 255 288 283

1,025 647 559 560 560 792

1,299 1,072 851 1,124 1,023 1,442

506 559 378 757 411 674

365 180 356 174 605 567

411 401 313 596 390 452

8 1 117 0 # 8

7

7

7

7

7

7

7

7

7

0 69 44 9 23

Other jurisdictions American Samoa — — — — — — — — — — — — — Guam — — — — — — — — — — — — — Commonwealth of the 7 7 7 7 7 7 7 7 7 7 Northern Mariana Islands 10,913 5,753 2,623 2,574 720 471 124 450 473 116 221 45 511 Puerto Rico 503,635 6,955 7 3,452 7 2,815 7 451 7 334 7 249 7 369 7 837 7 200 7 377 7 688 7 0 7 7 U.S. Virgin Islands 15,768 12,768 7,399 4,830 741 289 461 580 589 899 1,270 539 0 — Not available. Data are missing for American Samoa and Guam because they did not report student membership. # Rounds to zero. 1 Current expenditures include instruction, instruction-related, support services, and other elementary/secondary current expenditures, but exclude expenditures on capital outlay, other programs, and interest on long-term debt. 2 An expenditure function divided into seven subfunctions: student support services, instructional staff support, general administration, school administration, operations and maintenance, student transportation, and other support services. 3 The student membership variable is derived from the State Nonfiscal Survey. Three states (Nebraska, Utah, and Wyoming) indicated that the state fiscal data reported in NPEFS excluded prekindergarten programs. In these three states, the NPEFS total student membership variable excludes prekindergarten membership. Illinois and Wisconsin did not report finance data for charter schools in the FY 09 NPEFS survey. NCES edited student membership for Illinois and Wisconsin by excluding students from districts where all associated schools are charter schools. 4

Student support services include attendance and social work, guidance, health, psychological services, speech pathology, audiology, and other student support services. Enterprise operations include operations that are operated as a business and receipts from the operation are expected to fund the enterprise (e.g., school bookstores and certain after school activities). U.S. totals include the 50 states and the District of Columbia. 7 Value affected by redistribution of reported expenditure values to correct for missing data items, and/or to distribute state direct support expenditures. 8 Both the District of Columbia and Hawaii have only one school district each; therefore, neither is comparable to other states. NOTE: Detail may not sum to totals because of rounding. SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public Education Financial Survey (NPEFS)," fiscal year 2009, Version 1b; U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "State Nonfiscal Survey of Public Elementary/Secondary Education," fiscal year 2009, Version 1c. 5 6

C-1

Table C-2.

Student membership and current expenditures per pupil for public elementary and secondary education, by function and state or jurisdiction: Fiscal year 2009 Current expenditures1 per pupil

Fall 2008 student membership2 49,235,463

Total $10,540


745,668 130,662 1,087,817 478,965 6,322,528

8,964 15,363 8,022 8,854 9,503


818,443 567,198 125,430 68,681 2,631,020

8,782 15,353 12,109 19,698 8,867


1,655,792 179,478 275,051 2,117,291 1,046,147

9,649 12,400 7,118 11,097 9,254

487,559 471,060 670,030 684,873 192,935

9,704 10,204 8,786 10,625 12,183

843,861 958,910 1,659,921 836,048 491,962

13,737 14,534 10,373 10,983 8,064

917,871 141,899 281,544 433,371 197,934

9,617 10,120 10,846 8,321 12,583


1,381,420 330,245 2,740,592 1,488,645 94,728

16,973 9,648 17,746 8,463 9,802


1,817,163 645,108 575,393 1,775,029 145,342

10,669 7,878 9,611 12,299 14,719

South Carolina South Dakota Tennessee Texas Utah Vermont Virginia Washington West Virginia Wisconsin Wyoming

718,113 126,429 971,950 4,752,148 550,298 93,625 1,235,795 1,037,018 282,729 867,035 86,709

9,228 8,543 7,992 8,562 6,612 15,096 10,928 9,585 10,606 11,183 14,628


Iowa Kansas Kentucky Louisiana Maine Maryland Massachusetts Michigan Minnesota Mississippi Missouri Montana Nebraska Nevada New Hampshire

8

8 8 8

8 8 8 8

8 8 8

8 8 8 8 8 8

Instruction and instruction-related3 $6,928 5,645 9,466 4,724 5,843 6,306 5,543 10,075 7,519 10,373 5,936 6,536 8,122 4,630 7,036 5,745 6,383 6,642 5,667 6,735 7,917 9,177 10,146 6,424 7,736 5,102

8

8 8 8

8 8 8 8

8 8 8

8 8 8 8 8 8

6,221 6,468 7,351 5,380 8,481

8

8

8 8

8 8

10,631 5,854 12,773 5,694 6,024 6,775 4,794 6,009 7,917 9,290 5,938 5,310 5,481 5,584 4,561 10,019 7,364 6,197 6,748 7,389 9,567

Student support services4 $580 501 1,233 869 441 485 409 951 609 2,021 413 463 1,176 412 713 432 552 587 389 488 766 628 997 787 296 380

8

8 8 8

8

8 8

8 8 8

8 8 8 8 8 8

451 572 398 400 879

8

8

8 8

8 8

1,597 984 595 385 401 649 531 690 612 1,835 679 485 331 415 252 1,109 530 637 391 518 843

Administration5 $1,137 966 1,720 848 900 1,128 1,367 1,547 1,463 3,573 816 1,027 1,243 714 1,430 1,043 1,114 1,154 879 1,188 1,250 1,426 1,119 1,297 1,085 885

8

8 8 8

8

8 8

8 8 8

8 8 8

8 8

1,075 1,076 1,093 1,030 1,231

8

8

8

8

1,545 1,096 1,529 885 1,178 1,401 874 1,359 1,363 1,399 951 1,043 768 918 626 1,744 1,000 1,094 990 1,452 1,642

Operations6 $1,895 1,851 2,944 1,582 1,670 1,583 1,462 2,781 2,517 3,732 1,701 1,624 1,859 1,362 1,918 2,034 1,656 1,821 1,851 2,213 2,250 2,505 2,272 1,864 1,866 1,698

8

8 8 8

8

8 8

8 8 8

8

8 8

1,870 2,004 2,004 1,512 1,992

8

8

8

8

3,200 1,714 2,849 1,499 2,199 1,844 1,679 1,552 2,407 2,196 1,660 1,705 1,412 1,645 1,173 2,224 2,034 1,658 2,477 1,824 2,577

8

8

8

8

Other jurisdictions American Samoa — — — — — — Guam — — — — — — Commonwealth of the Northern Mariana Islands 10,913 5,753 8 3,094 8 720 8 795 8 1,145 8 Puerto Rico 503,635 3,786 8 6,955 8 451 8 994 8 1,724 8 15,768 U.S. Virgin Islands 12,768 8 7,688 8 741 8 2,311 8 2,027 8 — Not available. Data are missing for American Samoa and Guam because they did not report student membership. 1 Current expenditures include instruction, instruction-related support services, and other elementary/secondary current expenditures, but exclude expenditures on capital outlay, other programs, and interest on long-term debt. 2 The student membership variable is derived from the State Nonfiscal Survey. Three states (Nebraska, Utah, and Wyoming) indicated that the state fiscal data reported in NPEFS excluded prekindergarten programs. In these three states, the NPEFS total student membership variable excludes prekindergarten membership. Illinois and Wisconsin did not report finance data for charter schools in the FY 09 NPEFS survey. NCES edited student membership for Illinois and Wisconsin by excluding students from districts where all associated schools are charter schools. 3 Instruction and instruction-related expenditures include current expenditures for classroom instruction (including teachers and teaching assistants), libraries, in-service teacher training, curriculum development, student assessment, and instruction technology. 4 Student support services include attendance and social work, guidance, health, psychological services, speech pathology, audiology, and other student support services. 5 Administration includes general administration, school administration, and other support services. 6 Operations include operations and maintenance, student transportation, food services, and enterprise operations. 7 U.S. totals include the 50 states and the District of Columbia. 8 Value affected by redistribution of reported values to correct for missing data items, and/or to distribute state direct support expenditures. 9 Both the District of Columbia and Hawaii have only one school district each; therefore, neither is comparable to other states. NOTE: Detail may not sum to totals because of rounding. SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public Education Financial Survey (NPEFS)," fiscal year 2009, Version 1b; U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "State Nonfiscal Survey of Public Elementary/Secondary Education," fiscal year 2009, Version 1c.

C-2