Revenues and Expenditures for Public Elementary and Secondary School Districts: School Year 2008–09 (Fiscal Year 2009) First Look
NCES 2012-313
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 School Districts: School Year 2008–09 (Fiscal Year 2009) First Look
NOVEMBER 2011
Stephen Q. Cornman National Center for Education Statistics
Amber M. Noel Education Statistics Services Institute– American Institutes for Research
NCES 2012-313
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 2011 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 Contract No. ED-05-CO0044 with Education Statistics Services Institute – American Institutes for Research. Mention of trade names, commercial products, or organizations does not imply endorsement by the U.S. Government. Suggested Citation Cornman, S.Q., and Noel, A.M. (2011). Revenues and Expenditures for Public Elementary and Secondary School Districts: School Year 2008–09 (Fiscal Year 2009) (NCES 2012-313). 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 Introduction .................................................................................................................................................1 Selected Findings: Fiscal Year 2009 ...........................................................................................................2 References and Related Data Files .............................................................................................................4 Appendix A: Methodology and Technical Notes .....................................................................................16 Appendix B: Common Core of Data Glossary .........................................................................................19
iv
List of Tables Table
Page
1. Total revenues per pupil at the 5th percentile, median, and 95th percentile cutpoints, federal range ratio, and numbers of districts and students for public elementary and secondary regular school districts, by state: Fiscal year 2009 .......................................................................................................5 2. Amount and percentage change of median inflation-adjusted total revenues per pupil and current expenditures per pupil for public elementary and secondary regular school districts, by year and state: Fiscal years 2008 and 2009 .........................................................................................................6 3. Median expenditures per pupil and median payments per pupil to other districts, private schools, and charter schools for public elementary and secondary regular school districts, by type of expenditure and state: Fiscal year 2009 ................................................................................................7 4. Current expenditures per pupil at the 5th percentile, median, and 95th percentile cutpoints, federal range ratio, and numbers of districts and students for public elementary and secondary regular school districts, by state: Fiscal year 2009 ............................................................................................8 5. Current expenditures per pupil at the 5th percentile, median, and 95th percentile cutpoints, federal range ratio, and number and percentage of unified school districts and students for public elementary and secondary unified school districts, by state: Fiscal year 2009 ....................................9 6. Median current expenditures per pupil and numbers of districts and students for the 25 states that reported both public elementary and secondary regular noncharter school districts and independent charter school districts, by district type and state: Fiscal year 2009 ...................................................10 7. Expenditures per pupil at the 5th percentile, median, and 95th percentile cutpoints and federal range ratio for the 25 states that reported both public elementary and secondary regular noncharter school districts and independent charter school districts, by district type and type of expenditure: Fiscal year 2009 ..................................................................................................................................11 8. Total students, revenues, current expenditures, and current expenditures per pupil for the 100 largest public elementary and secondary school districts in the United States, by school district: Fiscal year 2009 ..................................................................................................................................12 9. Federal revenues received by local education agencies for public elementary and secondary education, by program and state: Fiscal year 2009 .............................................................................15
v
Introduction This report presents data from the School District Finance Survey (F-33) of the Common Core of Data (CCD) survey system for school year (SY) 2008–09 (fiscal year [FY] 2009). The F-33 is a district-level financial survey that consists of data submitted annually to the National Center for Education Statistics (NCES) and the Governments Division of the U.S. Census Bureau (Census) by state education agencies (SEAs) in the 50 states and the District of Columbia. 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 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. The F-33 is part of the CCD surveys that collect administrative records data from SEAs. The Governments Division of Census cosponsors the F-33 with NCES and conducts the data collection. All 50 states and the District of Columbia provided data for FY 09. All financial transactions associated with assets, expenditures, revenues, and indebtedness are accounted for, including revenues from federal, state, and local sources and expenditures in categories such as instruction and instruction-related activities, student support services, administration, operation, capital outlay, and debt services. SEAs report financial data for a variety of types of local education agencies. This report focuses on regular public school districts and independent charter school districts. 1 However, the corresponding data file used to create this report also includes agencies whose only function is to collect and allocate funds or to provide certain administrative services for a group of districts. Tables 1 through 5 in this report include all regular school districts reported by SEAs with student counts greater than zero and that are listed in the CCD Local Education Agency Universe Survey file for SY 2008–09. There were 15,381 such districts in FY 09. Tables 6 and 7 include the regular noncharter school districts data with the independent charter school districts data. Table 8 presents the revenues and current expenditures of the 100 largest school districts according to the size of their student enrollment, as reported in the F-33. Table 9, the federal revenues table, includes all LEAs reported in the F-33. Please see Appendix A: Methodology and Technical Notes for more information about survey content and methodology. Appendix B is a glossary of key CCD terms used in this report. More information about CCD surveys and products is available at http://nces.ed.gov/ccd.
1
In this report, regular school districts exclude districts that administer only vocational and special education schools and independent charter schools. Education service agencies and other agencies that do not operate schools are also excluded from regular school districts in this report. Regular school districts may operate charter schools in addition to noncharter schools. Independent charter school districts operate only charter schools. The definitions of regular school district, independent charter school district, and charter school can be found in Appendix B: Common Core of Data Glossary.
1
Selected Findings: Fiscal Year 2009 •
Regular school districts had median total revenues per pupil of $11,620 in fiscal year (FY) 2009 (table 1). The federal range ratio 2 was 1.9, which indicates that the magnitude of the difference between total revenues per pupil at the 5th ($8,323) and 95th ($23,971) percentiles of districts was approximately 190 percent of the value at the 5th percentile.
•
Adjusting for inflation, median per pupil revenues decreased by 1 percent or more in 13 states and increased by 1 percent or more in 27 states from FY 08 to FY 09 in regular school districts (table 2).
•
For regular school districts, median current expenditures per pupil were $9,791 in FY 09 (table 3). Median current expenditures per pupil on instruction and instruction-related activities in regular school districts were $6,275.
•
Adjusting for inflation, median per pupil current expenditures for regular school districts decreased by 1 percent or more in 6 states and increased by 1 percent or more in 38 states from FY 08 to FY 09 (table 2).
•
In FY 09, 5 percent of regular school districts in the United States had current expenditures per pupil of $7,355 or less, while 5 percent had current expenditures per pupil of $19,103 or more, with a federal range ratio of 1.6 (table 4).
•
In FY 09, 78 percent of regular school districts were unified school districts, providing both elementary and secondary education services and instruction (table 5). Unified districts had median current expenditures per pupil of $9,571, with a federal range ratio of 1.4.
•
Table 6 compares median current expenditures for the regular noncharter school districts (i.e., districts which do not contain any charter schools) and independent charter school districts in the 25 states that have such districts. In these states, median current expenditures per pupil ranged from $6,906 in Utah to $16,408 in the District of Columbia for regular noncharter school districts in FY 09 (table 6). Median current expenditures per pupil ranged from $4,492 in South Carolina to $14,767 in the District of Columbia for independent charter school districts in the same set of states.
•
In the 25 states that had both independent charter school districts and regular noncharter school districts (i.e., districts which do not contain any charter schools), independent charter school districts had a larger federal range ratio for spending compared to regular noncharter school districts in FY 09 for the four expenditure categories3 for which the federal range ratio could be calculated (table 7). For example, the federal range ratio for
2
The federal range ratio is the difference between the amount per pupil of the district at the 95th percentile and the district at the 5th percentile divided by the amount per pupil for the district at the 5th percentile. More information about the federal range ratio can be found in Appendix A: Methodology and Technical Notes and in Appendix B: Common Core of Data Glossary. 3 These four expenditure categories include total expenditures, total current expenditures, instruction and instruction-related expenditures, and support services expenditures. Total expenditures do not include payments to private schools and charter schools. Total current expenditures include instruction, instruction-related, support services, and other elementary/secondary current expenditures, but exclude expenditures on capital outlay, other programs and payments to state and local governments, interest on long-term debt, and payments to private and charter schools.
2
total expenditures per pupil was 1.7 for regular noncharter school districts and 2.3 for independent charter school districts in these 25 states. •
In FY 09, current expenditures per pupil in the 100 largest public school districts ranged from a low of $5,658 in Alpine School District, Utah, to a high of $19,146 in New York City School District, New York (table 8).
•
In FY 09, local education agencies received approximately $57 billion from the federal government for public elementary and secondary education (table 9).
3
References and Related Data Files References Berne, R., and Stiefel, L. (1984). The Measurement of Equity in School Finance: Conceptual, Methodological, and Empirical Dimensions. Baltimore, MD: Johns Hopkins University Press. Hussar, W., and Sonnenberg, W. (2000). Trends in Disparities in School District Level Expenditures per Pupil (NCES 2000-020). National Center for Education Statistics, U.S. Department of Education. Washington, DC. Parish, T.B., Matsumoto, C.S., and Fowler, W.J. (1995). Disparities in Public School District Spending 1989–90 (NCES 95-300). National Center for Education Statistics, U.S. Department of Education. Washington, DC. Related Data Files Data files for all Common Core of Data (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.
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Table 1.—Total revenues per pupil at the 5th percentile, median, and 95th percentile cutpoints, federal range ratio, and numbers of districts and students for public Table 1.—elementary and secondary regular school districts, by state: Fiscal year 2009 Total revenues per pupil Number of Number of Federal State United States
th
th
5 percentile
Median
95 percentile
range ratio
1
districts
students
2
$8,323
$11,620
$23,971
1.9
13,500
48,124,232
Alabama Alaska Arizona Arkansas California
8,395 12,662 7,107 8,279 8,591
9,331 26,070 9,886 9,522 10,532
12,053 45,402 22,220 12,453 23,788
0.4 2.6 2.1 0.5 1.8
132 53 223 245 952
745,668 130,236 981,277 474,423 6,152,099
Colorado Connecticut Delaware District of Columbia Florida
8,633 13,642 11,059 † 8,773
11,353 16,650 13,815 18,069 9,733
21,472 25,129 22,245 † 12,911
1.5 0.8 1.0 † 0.5
181 166 16 1 67
812,368 539,250 110,010 44,331 2,623,067
Georgia Hawaii Idaho Illinois Indiana
8,748 † 7,066 8,655 10,197
10,354 14,987 8,996 10,920 11,743
14,399 † 18,462 18,557 15,265
0.6 † 1.6 1.1 0.5
180 1 115 867 292
1,649,598 179,478 267,951 2,117,291 1,028,259
Iowa Kansas Kentucky Louisiana Maine
9,788 10,145 8,690 9,148 10,165
11,304 12,355 9,926 11,094 14,198
17,572 18,877 12,306 22,744 21,969
0.8 0.9 0.4 1.5 1.2
362 292 174 72 223
487,559 470,160 669,858 664,481 187,372
Maryland Massachusetts Michigan Minnesota Mississippi
13,502 12,130 8,809 9,589 7,682
15,181 15,420 10,090 11,409 8,955
18,007 24,847 14,844 15,323 12,035
0.3 1.0 0.7 0.6 0.6
24 302 551 339 152
843,781 906,603 1,537,515 800,776 491,194
Missouri Montana Nebraska Nevada New Hampshire
7,683 7,994 10,138 9,901 11,572
9,434 12,771 12,934 11,643 15,168
15,138 33,000 20,113 80,205 23,579
1.0 3.1 1.0 7.1 1.0
521 419 254 17 162
893,807 141,782 292,161 430,985 197,024
New Jersey New Mexico New York North Carolina North Dakota
14,321 10,045 15,238 8,436 9,448
17,655 14,005 19,811 10,106 12,871
29,671 27,644 36,993 14,086 28,455
1.1 1.8 1.4 0.7 2.0
549 89 693 116 183
1,330,437 328,737 2,699,470 1,452,139 94,653
Ohio Oklahoma Oregon Pennsylvania Rhode Island
8,869 7,346 8,924 11,113 12,782
10,572 8,992 10,735 13,527 15,698
17,650 13,745 24,340 18,720 26,327
1.0 0.9 1.7 0.7 1.1
612 534 192 500 36
1,729,072 644,549 560,321 1,687,145 141,521
8,668 8,494 7,024 8,775 7,121
10,444 10,423 8,097 10,892 8,929
13,968 16,239 9,962 24,712 15,669
0.6 0.9 0.4 1.8 1.2
85 157 135 1,030 40
714,290 126,624 971,484 4,646,668 532,433
31,780 16,583 29,281 13,399 17,034 37,843
1.6 0.7 2.1 0.4 0.5 1.5
238 132 295 55 426 48
87,440 1,235,064 1,035,907 281,908 867,035 86,971
South Carolina South Dakota Tennessee Texas Utah
Vermont 16,278 12,226 Virginia 11,418 9,683 Washington 11,503 9,399 West Virginia 10,783 9,388 Wisconsin 12,629 11,131 Wyoming 19,673 15,137 † Not applicable. The District of Columbia and Hawaii consist of one school district each. 1
th
th
The federal range ratio is the difference between the amount per pupil of the district at the 95 percentile and the district at the 5 percentile divided by the amount th per pupil for the district at the 5 percentile. 2 The student membership obtained from the Common Core of Data (CCD) fiscal district data collection may vary slightly from the student membership obtained from the CCD nonfiscal data collection. NOTE: Regular school districts may operate charter schools in addition to noncharter schools. National and state figures include charter schools that are affiliated with regular school districts. Only regular school districts matching the Common Core of Data (CCD) “Local Education Agency Universe Survey” and with student membership greater than zero were used in creating the national and state figures; 92.9 percent of all school districts met these criteria. SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), “School District Finance Survey (F-33),” fiscal year 2009, Version 1a.
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Table 2.—Amount and percentage change of median inflation-adjusted total revenues per pupil and current expenditures per pupil for public elementary and secondary regular school Table 2.—districts, by year and state: Fiscal years 2008 and 2009 | State United States
Median inflation-adjusted total revenues per pupil Fiscal year 2008 Fiscal year 2009 Percentage (in 2009 dollars) change (in 2009 dollars)2 $11,620 $11,417 1.8
Median inflation-adjusted current expenditures1 per pupil Fiscal year 2008 Fiscal year 2009 Percentage (in 2009 dollars) change (in 2009 dollars)2 $9,642 $9,791 1.6
Alabama Alaska Arizona Arkansas California
10,307 26,361 10,351 9,279 10,749
9,331 26,070 9,886 9,522 10,532
-9.5 -1.1 -4.5 2.6 -2.0
9,166 22,034 8,762 8,233 9,141
8,796 24,751 8,759 8,307 8,825
-4.0 12.3 # 0.9 -3.5
Colorado Connecticut Delaware District of Columbia3 Florida
11,005 15,964 13,640 21,334 10,916
11,353 16,650 13,815 18,069 9,733
3.2 4.3 1.3 -15.3 -10.8
9,079 13,532 11,781 14,799 9,050
9,355 14,191 11,671 16,408 8,690
3.0 4.9 -0.9 10.9 -4.0
Georgia Hawaii3 Idaho Illinois Indiana
10,868 14,326 8,981 10,234 10,182
10,354 14,987 8,996 10,920 11,743
-4.7 4.6 0.2 6.7 15.3
9,732 11,965 7,891 8,851 8,438
9,380 12,400 8,221 9,260 8,612
-3.6 3.6 4.2 4.6 2.1
Iowa Kansas Kentucky Louisiana Maine
10,940 12,111 9,864 10,639 13,586
11,304 12,355 9,926 11,094 14,198
3.3 2.0 0.6 4.3 4.5
8,649 10,397 8,700 9,615 12,044
8,887 10,718 8,711 10,188 12,426
2.8 3.1 0.1 6.0 3.2
Maryland Massachusetts Michigan Minnesota Mississippi
14,672 14,781 9,981 11,385 8,994
15,181 15,420 10,090 11,409 8,955
3.5 4.3 1.1 0.2 -0.4
12,204 12,593 8,664 9,233 8,226
12,569 13,106 8,802 9,553 8,206
3.0 4.1 1.6 3.5 -0.2
Missouri Montana Nebraska Nevada New Hampshire
9,322 13,105 12,250 11,191 16,071
9,434 12,771 12,934 11,643 15,168
1.2 -2.5 5.6 4.0 -5.6
8,569 11,091 10,336 10,233 12,906
8,710 11,857 10,832 10,618 12,166
1.6 6.9 4.8 3.8 -5.7
New Jersey New Mexico New York North Carolina North Dakota
17,740 14,104 18,758 9,786 12,380
17,655 14,005 19,811 10,106 12,871
-0.5 -0.7 5.6 3.3 4.0
15,329 11,568 16,409 8,532 10,489
14,947 11,976 16,939 8,873 10,912
-2.5 3.5 3.2 4.0 4.0
Ohio Oklahoma Oregon Pennsylvania Rhode Island
10,516 8,764 10,805 13,221 15,586
10,572 8,992 10,735 13,527 15,698
0.5 2.6 -0.7 2.3 0.7
8,616 8,135 9,621 10,372 14,090
8,712 8,367 9,783 10,666 14,067
1.1 2.8 1.7 2.8 -0.2
South Carolina South Dakota Tennessee Texas Utah
10,641 10,533 8,043 10,804 8,615
10,444 10,423 8,097 10,892 8,929
-1.9 -1.0 0.7 0.8 3.6
9,239 8,930 7,322 9,086 6,524
9,270 9,147 7,505 9,208 6,906
0.3 2.4 2.5 1.3 5.9
22,092 Vermont 16,278 -26.3 13,050 13,500 3.4 Virginia 11,213 11,418 1.8 9,822 1.8 10,002 Washington 10,990 11,503 4.7 9,334 9,792 4.9 West Virginia 10,483 10,783 2.9 9,998 10,485 4.9 12,407 Wisconsin 12,629 1.8 10,484 10,688 2.0 Wyoming 20,538 19,673 -4.2 15,065 15,719 4.3 # 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
Data have been adjusted to fiscal year 2009 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. Both the District of Columbia and Hawaii have only one school district each. NOTE: Regular school districts may operate charter schools in addition to noncharter schools. National and state figures include charter schools that are affiliated with regular school districts. Only regular school districts matching the Common Core of Data (CCD) “Local Education Agency Universe Survey” and with student membership greater than zero were used in creating the national and state figures; 92.9 percent of all school districts met these criteria. SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "School District Finance Survey (F-33)," fiscal year 2008, Version 1a and fiscal year 2009, Version 1a; Digest of Education Statistics: 2009, retrieved July 11, 2011, from http://nces.ed.gov/programs/digest/d09/tables/dt09_032.asp?referrer=list.
3
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Table 3.—Median expenditures per pupil and median payments per pupil to other districts, private schools, and charter schools for public elementary and secondary regular Table 3.—school districts, by type of expenditure and state: Fiscal year 2009 Median expenditures per pupil Other Median payments Current expenditures programs4 and per pupil to other payments to Interest Instruction and districts, private state and local on long- schools, and charter Total instructionCapital governments term debt related schools Total1 outlay3 current2 State United States
$11,282
$9,791
$6,275
$488
$25
$177
$114
Alabama Alaska Arizona Arkansas California
9,887 28,125 10,647 9,562 10,072
8,796 24,751 8,759 8,307 8,825
5,446 13,781 5,005 5,462 5,768
743 1,237 745 377 495
146 4 0 268 21
145 0 163 208 133
12 0 0 11 60
Colorado Connecticut Delaware
11,023 15,527 13,319 18,167 10,177
9,355 14,191 11,671 16,408 8,690
5,783 8,966 7,126 8,767 5,643
741 294 1,579 1,489 1,254
34 20 6 270 114
245 225 162 0 116
109 558 386 0 0
Hawaii5 Idaho Illinois Indiana
10,987 12,919 8,654 10,310 9,709
9,380 12,399 8,221 9,260 8,612
6,376 8,221 5,101 5,675 5,326
1,052 382 270 464 686
0 137 0 2 13
95 0 140 159 195
7 0 0 432 282
Iowa Kansas Kentucky Louisiana Maine
9,972 11,987 9,855 11,172 13,626
8,887 10,718 8,711 10,188 12,426
6,026 6,983 5,555 6,671 7,723
805 813 611 572 163
0 0 103 21 24
139 137 226 123 47
506 11 0 3 446
Maryland Massachusetts Michigan Minnesota Mississippi
14,959 14,403 9,810 11,317 8,995
12,569 13,106 8,802 9,553 8,206
8,258 8,928 5,727 6,471 5,204
1,284 165 265 718 419
29 0 65 386 16
120 277 392 290 87
165 1,032 30 194 0
Missouri Montana Nebraska Nevada New Hampshire
9,881 12,796 12,304 11,273 13,206
8,710 11,857 10,832 10,618 12,166
5,727 7,257 7,298 6,407 7,868
451 313 764 1,373 264
101 0 0 63 0
125 0 69 250 115
78 35 25 0 821
New Jersey New Mexico New York North Carolina North Dakota
16,386 14,195 19,607 9,936 11,930
14,947 11,976 16,939 8,873 10,912
9,255 6,839 11,588 5,878 6,449
320 1,535 1,005 441 700
51 0 64 21 0
267 132 436 225 0
779 9 203 17 594
Ohio Oklahoma Oregon Pennsylvania Rhode Island
9,910 8,947 11,222 12,203 15,902
8,712 8,367 9,783 10,666 14,067
5,537 4,879 6,095 6,857 8,697
356 292 236 336 151
138 0 4 43 116
148 17 196 470 154
152 0 29 832 792
South Carolina South Dakota Tennessee Texas Utah
10,959 9,860 8,195 11,411 9,346
9,270 9,147 7,505 9,208 6,906
5,931 5,634 5,181 5,885 4,763
640 387 316 856 1,231
61 0 71 14 226
257 96 133 307 177
19 32 # 60 0
Vermont Virginia Washington West Virginia Wisconsin Wyoming # Rounds to zero.
14,452 11,072 11,192 11,011 11,752 19,196
13,500 10,002 9,792 10,485 10,688 15,719
8,848 6,719 6,293 6,677 6,985 9,952
247 545 476 315 307 3,527
0 10 4 40 214 1
56 149 167 0 251 0
1,965 102 3 # 281 29
District of Columbia5 Florida Georgia
1
Total expenditures do not include payments to private schools and charter schools. Total current expenditures include instruction, instruction-related, support services, and other elementary/secondary current expenditures, but exclude expenditures on capital outlay, other programs and payments to state and local governments, interest on long-term debt, and payments to private and charter schools. 3 Capital outlay expenditures are those for school construction, property, and equipment. 4 Other programs include community services, adult education, and community colleges. 5 The District of Columbia and Hawaii consist of only one school district each. NOTE: Median expenditures are reported for each data item, so details do not sum to totals. Regular school districts may operate charter schools in addition to noncharter schools. National and state figures include charter schools that are affiliated with regular school districts. Only regular school districts matching the Common Core of Data (CCD) “Local Education Agency Universe Survey” and with student membership greater than zero were used in creating the national and state figures; 92.9 percent of all school districts met these criteria. SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), “School District Finance Survey (F-33),” fiscal year 2009, Version 1a. 2
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Table 4.—Current expenditures per pupil at the 5th percentile, median, and 95th percentile cutpoints, federal range ratio, and numbers of districts and students for public Table 4.—elementary and secondary regular school districts, by state: Fiscal year 2009 Current expenditures1 per pupil State United States
th
5 percentile
Median
95th percentile
Federal
Number of
Number of
range ratio2
districts
students3
$7,355
$9,791
$19,103
1.6
13,500
48,124,232
Alabama Alaska Arizona Arkansas California
7,745 12,513 6,593 7,261 7,287
8,796 24,751 8,759 8,307 8,825
10,690 41,916 19,360 10,881 17,918
0.4 2.3 1.9 0.5 1.5
132 53 223 245 952
745,668 130,236 981,277 474,423 6,152,099
Colorado Connecticut Delaware District of Columbia Florida
7,453 12,054 9,838 † 7,866
9,355 14,191 11,671 16,408 8,690
16,620 19,203 15,420 † 10,790
1.2 0.6 0.6 † 0.4
181 166 16 1 67
812,368 539,250 110,010 44,331 2,623,067
Georgia Hawaii Idaho Illinois Indiana
8,388 † 6,010 7,053 7,491
9,380 12,399 8,221 9,260 8,612
12,166 † 16,226 14,631 10,879
0.5 † 1.7 1.1 0.5
180 1 115 867 292
1,649,598 179,478 267,951 2,117,291 1,028,259
Iowa Kansas Kentucky Louisiana Maine
7,774 8,397 7,548 8,539 7,414
8,887 10,718 8,711 10,188 12,426
13,125 15,112 11,039 15,009 19,867
0.7 0.8 0.5 0.8 1.7
362 292 174 72 223
487,559 470,160 669,858 664,481 187,372
Maryland Massachusetts Michigan Minnesota Mississippi
11,408 10,272 7,859 7,760 6,900
12,569 13,106 8,802 9,553 8,206
15,447 21,305 12,788 14,309 11,312
0.4 1.1 0.6 0.8 0.6
24 302 551 339 152
843,781 906,603 1,537,515 800,776 491,194
Missouri Montana Nebraska Nevada New Hampshire
7,150 7,351 8,467 8,120 7,602
8,710 11,857 10,832 10,618 12,166
13,600 29,077 16,403 33,815 18,305
0.9 3.0 0.9 3.2 1.4
521 419 254 17 162
893,807 141,782 292,161 430,985 197,024
New Jersey New Mexico New York North Carolina North Dakota
12,113 8,480 13,104 7,754 7,893
14,947 11,976 16,939 8,873 10,912
21,458 24,398 30,478 11,695 24,182
0.8 1.9 1.3 0.5 2.1
549 89 693 116 183
1,330,437 328,737 2,699,470 1,452,139 94,653
Ohio Oklahoma Oregon Pennsylvania Rhode Island
7,516 6,490 8,091 8,914 11,349
8,712 8,367 9,783 10,666 14,067
12,193 12,733 23,019 14,709 18,723
0.6 1.0 1.8 0.7 0.6
612 534 192 500 36
1,729,072 644,549 560,321 1,687,145 141,521
7,799 7,006 6,394 7,487 5,889
9,270 9,147 7,505 9,208 6,906
12,397 13,891 8,964 14,901 13,674
0.6 1.0 0.4 1.0 1.3
85 157 135 1,030 40
714,290 126,624 971,484 4,646,668 532,433
18,677 13,423 24,700 11,788 14,058 29,358
0.9 0.5 2.0 0.3 0.5 1.2
238 132 295 55 426 48
87,440 1,235,064 1,035,907 281,908 867,035 86,971
South Carolina South Dakota Tennessee Texas Utah
Vermont 9,707 13,500 Virginia 8,983 10,002 Washington 8,246 9,792 West Virginia 9,185 10,485 Wisconsin 9,350 10,688 Wyoming 13,199 15,719 † Not applicable. The District of Columbia and Hawaii consist of one school district each.
1 Current expenditures include instruction, instruction-related, support services, and other elementary/secondary current expenditures, but exclude expenditures on capital outlay, other programs and payments to state and local governments, interest on long-term debt, and payments to private and charter schools. 2 The federal range ratio is the difference between the amount per pupil of the district at the 95th percentile of current expenditures per pupil and the district at the 5th percentile divided by the amount per pupil for the district at the 5th percentile. 3
The student membership obtained from the Common Core of Data (CCD) fiscal district data collection may vary slightly from the student membership obtained from the CCD nonfiscal data collection. NOTE: Regular school districts may operate charter schools in addition to noncharter schools. National and state figures include charter schools that are affiliated with regular school districts. Only regular school districts matching the Common Core of Data (CCD) “Local Education Agency Universe Survey” and with student membership greater than zero were used in creating the national and state figures; 92.9 percent of all school districts met these criteria. SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), “School District Finance Survey (F-33),” fiscal year 2009, Version 1a.
8
Table 5.—Current expenditures per pupil at the 5th percentile, median, and 95th percentile cutpoints, federal range ratio, and number and percentage of unified school Table 5.—districts and students for public elementary and secondary unified school districts, by state: Fiscal year 2009 Current expenditures1 per pupil
$17,766
ratio2 1.4
Number of unified school districts3 10,528
8,796 24,751 8,279 8,307 8,705
10,690 41,916 17,249 10,881 14,876
0.4 2.3 1.6 0.5 1.0
132 53 100 245 388
100.0 100.0 44.8 100.0 40.8
745,668 130,236 620,957 474,423 4,614,868
100.0 100.0 63.3 100.0 75.0
7,397 12,054 9,838 † 7,866
9,301 13,696 11,671 16,408 8,690
16,414 18,252 15,420 † 10,790
1.2 0.5 0.6 † 0.4
179 115 16 1 67
98.9 69.3 100.0 100.0 100.0
812,222 507,019 110,010 44,331 2,623,067
100.0 94.0 100.0 100.0 100.0
Georgia Hawaii Idaho Illinois Indiana
8,375 † 6,010 7,162 7,491
9,375 12,399 7,984 8,777 8,616
12,016 † 14,077 12,037 10,879
0.4 † 1.3 0.7 0.5
178 1 109 391 291
98.9 100.0 94.8 45.1 99.7
1,648,985 179,478 267,820 1,338,719 1,028,012
100.0 100.0 100.0 63.2 100.0
Iowa Kansas Kentucky Louisiana Maine
7,724 8,397 7,548 8,539 9,995
8,783 10,691 8,702 10,188 13,122
11,305 13,972 10,447 15,009 20,767
0.5 0.7 0.4 0.8 1.1
332 287 169 72 113
91.7 98.3 97.1 100.0 50.7
481,598 469,895 668,179 664,481 159,928
98.8 99.9 99.7 100.0 85.4
Maryland Massachusetts Michigan Minnesota Mississippi
11,408 10,594 7,883 7,831 6,900
12,569 12,789 8,769 9,569 8,167
15,447 17,968 11,966 14,059 10,740
0.4 0.7 0.5 0.8 0.6
24 213 521 324 148
100.0 70.5 94.6 95.6 97.4
843,781 845,911 1,536,075 798,312 490,008
100.0 93.3 99.9 99.7 99.8
Missouri Montana Nebraska Nevada New Hampshire
7,096 7,878 8,467 8,120 10,435
8,586 13,651 10,832 10,266 13,144
12,333 30,418 16,403 33,815 19,315
0.7 2.9 0.9 3.2 0.9
447 51 254 16 66
85.8 12.2 100.0 94.1 40.7
883,181 16,123 292,161 430,918 143,973
98.8 11.4 100.0 100.0 73.1
New Jersey New Mexico New York North Carolina North Dakota
12,660 8,480 13,090 7,754 7,815
14,751 11,976 16,624 8,873 10,597
21,098 24,398 26,020 11,695 18,326
0.7 1.9 1.0 0.5 1.3
220 89 646 116 149
40.1 100.0 93.2 100.0 81.4
1,000,244 328,737 2,652,621 1,452,139 92,791
75.2 100.0 98.3 100.0 98.0
Ohio Oklahoma Oregon Pennsylvania Rhode Island
7,516 6,503 8,013 8,921 11,349
8,712 8,236 9,629 10,654 13,648
12,193 12,514 19,595 14,688 17,543
0.6 0.9 1.4 0.6 0.5
612 426 175 497 32
100.0 79.8 91.1 99.4 88.9
1,729,072 622,457 559,953 1,685,755 139,853
100.0 96.6 99.9 99.9 98.8
0.6 0.9 0.4 0.9 1.3 0.8 0.5 1.3 0.3 0.4 1.2
85 154 122 974 40 37 131 247 55 370 48
100.0 98.1 90.4 94.6 100.0 15.5 99.2 83.7 100.0 86.9 100.0
714,290 126,454 948,580 4,635,837 532,433 32,777 1,234,573 1,026,945 281,908 829,855 86,971
100.0 99.9 97.6 99.8 100.0 37.5 100.0 99.1 100.0 95.7 100.0
th
State
5 percentile
th
$7,378
Median $9,571
Alabama Alaska Arizona Arkansas California
7,745 12,513 6,553 7,261 7,293
Colorado Connecticut Delaware District of Columbia Florida
United States
95 percentile
Federal range
12,397 9,270 7,799 South Carolina 13,216 9,149 7,006 South Dakota 7,485 8,926 Tennessee 6,456 9,131 14,364 Texas 7,487 6,906 13,674 5,889 Utah 16,919 9,434 13,460 Vermont 13,423 10,012 Virginia 8,983 9,680 19,429 8,388 Washington 11,788 9,185 10,485 West Virginia 13,568 10,677 Wisconsin 9,471 15,719 29,358 13,199 Wyoming † Not applicable. The District of Columbia and Hawaii consist of only one unified school district each.
Percentage of districts that are unified3 78.0
Number of students4 in unified school districts3 44,584,584
Percentage of students4 in unified school districts3 92.6
1
Current expenditures include instruction, instruction-related, support services, and other elementary/secondary current expenditures, but exclude expenditures on capital outlay, other programs and payments to state and local governments, interest on long-term debt, and payments to private and charter schools. 2 The federal range ratio is the difference between the amount per pupil of the district at the 95th percentile of current expenditures per pupil and the district at the 5th percentile divided by the amount per pupil for the district at the 5th percentile. 3 Unified school districts are regular school districts that provide both elementary and secondary education services and instruction. 4
The student membership obtained from the Common Core of Data (CCD) fiscal district data collection may vary slightly from the student membership obtained from the CCD nonfiscal data collection. NOTE: Regular school districts may operate charter schools in addition to noncharter schools. National and state figures include charter schools that are affiliated with regular school districts. Only regular school districts matching the Common Core of Data (CCD) “Local Education Agency Universe Survey” and with student membership greater than zero were used in creating the national and state figures; 92.9 percent of all school districts met these criteria. SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), “School District Finance Survey (F-33),” fiscal year 2009, Version 1a.
9
Table 6.—Median current expenditures per pupil and numbers of districts and students for the 25 states that reported both public elementary and secondary Table 6.—regular noncharter school districts and independent charter school districts, by district type and state: Fiscal year 2009 Number Number Median current expenditures1 per pupil of Instruction and Student of Total instruction-related support service Administration Operations District type and state students2 districts 3 Regular noncharter school districts $8,673 $5,005 $449 $1,146 $1,967 209 958,824 Arizona 8,309 5,469 370 853 1,596 235 409,856 Arkansas 8,922 5,801 285 1,298 1,539 715 2,771,867 California 9,996 6,117 273 1,654 1,994 134 109,487 Colorado 14,191 8,966 907 1,526 2,733 166 539,250 Connecticut Delaware District of Columbia Georgia Idaho Indiana
11,671 16,408 9,358 8,548 8,612
7,126 8,767 6,349 5,334 5,326
613 1,885 476 333 284
1,339 3,053 965 929 1,061
2,469 2,703 1,590 1,825 1,914
16 1 160 102 292
110,010 44,331 902,889 143,406 1,028,259
Louisiana Massachusetts Michigan Minnesota Missouri
10,180 13,106 8,802 9,553 8,710
6,653 8,928 5,727 6,471 5,727
440 982 324 193 316
1,058 1,075 1,067 955 975
2,176 2,189 1,693 1,853 1,721
67 302 551 339 521
530,964 906,603 1,537,515 800,776 893,807
New Jersey New Mexico North Carolina Ohio Oregon
14,947 13,186 8,873 8,712 10,656
9,255 7,222 5,878 5,537 6,496
1,462 965 439 427 369
1,584 1,628 922 1,119 1,579
2,700 2,816 1,598 1,660 2,199
549 68 116 612 144
1,330,437 129,080 1,452,139 1,729,072 217,682
Pennsylvania Rhode Island South Carolina Texas Utah
10,666 14,067 9,270 9,220 6,906
6,857 8,697 5,895 5,887 4,763
476 1,608 776 325 204
1,077 1,332 994 1,129 718
2,251 2,185 1,697 1,822 1,349
500 34 71 1,016 40
1,687,145 107,127 437,496 4,013,696 532,433
Independent charter school districts Arizona Arkansas California Colorado Connecticut
$6,792 7,003 7,460 6,750 9,855
$3,525 3,819 4,852 3,353 5,698
$179 184 203 192 716
$1,584 1,403 1,214 2,205 2,119
$1,276 1,566 1,184 1,000 1,270
350 17 11 1 21
104,027 4,325 7,779 5,728 8,769
Delaware District of Columbia Georgia Idaho Indiana
9,538 14,767 7,267 6,196 7,124
5,411 6,915 5,368 4,164 4,548
436 — 211 4 176
1,463 — 1,420 832 1,550
2,749 7,029 268 943 1,026
18 52 1 16 14
8,626 23,898 753 7,124 5,405
Louisiana Massachusetts Michigan Minnesota Missouri
11,139 10,828 8,479 9,174 10,687
6,151 7,566 4,350 5,832 5,785
443 763 237 52 194
2,165 1,244 2,055 1,882 1,812
2,168 1,343 1,764 1,381 2,695
32 61 224 152 28
17,677 26,384 103,878 32,676 17,165
New Jersey New Mexico North Carolina Ohio Oregon
13,383 10,196 7,487 8,798 14,263
7,544 6,170 4,963 4,840 8,509
— 868 126 129 82
2,550 2,205 1,639 1,901 2,603
2,777 1,520 569 608 4,097
62 4 96 317 3
19,348 1,106 35,962 85,177 405
10,909 5,984 381 Pennsylvania 12,045 7,379 1,034 Rhode Island 4,492 2,772 72 South Carolina 8,017 4,469 129 Texas 5,856 3,723 160 Utah — Not available. Data are reported in other expenditure data items and are included in the total.
2,214 2,517 1,439 1,612 890
1,942 1,207 208 1,562 780
126 8 1 201 65
72,690 2,047 2,446 102,164 27,117
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 payments to state and local governments, interest on long-term debt, and payments to private and charter schools.
2
The student membership obtained from the Common Core of Data (CCD) fiscal district data collection may vary slightly from the student membership obtained from the CCD nonfiscal data collection. 3 Regular noncharter school districts are school districts that provide instruction and other education services and that do not focus primarily on special education or vocational education. Education service agencies, independent charter school districts, and school districts that have both charter and noncharter schools are also excluded from this category. 4 Independent charter school districts consist solely of one or more charter schools that do not report to another regular school district. NOTE: Median expenditures are reported for each data item, so details do not sum to totals. Only regular school districts matching the Common Core of Data (CCD) “Local Education Agency Universe Survey” and with student membership greater than zero and no charter schools were used in creating the state figures. Independent charter school districts matching the Common Core of Data (CCD) “Local Education Agency Universe Survey” with revenues greater than zero and expenditures greater than zero were included in the charter school analysis; 98.5 percent of charter school districts met these criteria. Only the 25 states that reported independent charter school district data are included in this table. SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), “School District Finance Survey (F-33),” fiscal year 2009, Version 1a.
10
Table 7.—Expenditures per pupil at the 5th percentile, median, and 95th percentile cutpoints and federal range ratio for the 25 states that reported both public Table 7.—elementary and secondary regular noncharter school districts and independent charter school districts, by district type and type of expenditure: Fiscal Table 7.—year 2009 Expenditures per pupil District type and expenditure type
Federal
5th percentile
Median
95th percentile
range ratio1
$8,205 7,435 4,675 2,335 206 34 0 0 0
$10,977 9,394 6,036 3,295 430 473 26 0 222
$21,844 16,880 10,390 6,821 740 6,087 473 261 1,020
0
101
1,620
1.7 1.3 1.2 1.9 2.6 176.4 † † † †
$5,715 5,413 2,556 1,416 0
$9,146 8,540 4,787 3,682 239
$18,885 17,095 10,184 8,135 819
2
Regular noncharter school districts 3
Total expenditures Total current4 Instruction and instruction-related Support services Other elementary/secondary current Capital outlay5 Other programs6 Payments to state and local governments Interest on long-term debt Payments to other districts, private schools, and charter schools 7
Independent charter school districts Total expenditures3 Total current4 Instruction and instruction-related Support services Other elementary/secondary current
0 60 2,439 Capital outlay5 0 0 409 Other programs6 Payments to state and local governments 0 0 82 Interest on long-term debt 0 0 576 Payments to other districts, private schools, and charter schools 0 0 160 † Not applicable. 1 The federal range ratio is the difference between the amount per pupil of the district at the 95th percentile of expenditures per pupil and the district at the 5th
2.3 2.2 3.0 4.7 † † † † † †
percentile divided by the amount per pupil for the district at the 5th percentile. 2 Regular noncharter school districts are school districts that provide instruction and other education services and that do not focus primarily on special education or vocational education. Education service agencies, independent charter school districts, and school districts that have both charter and noncharter schools are also excluded from this category. 3
Total expenditures do not include payments to private schools and charter schools. Total current expenditures include instruction, instruction-related, support services, and other elementary/secondary current expenditures, but exclude expenditures on capital outlay, other programs and payments to state and local governments, interest on long-term debt, and payments to private and charter schools. 5 Capital outlay expenditures are those for school construction, property, and equipment. 6 Other programs include community services, adult education, and community colleges. 7 All associated schools are charter schools. 4
NOTE: Only the 25 states that have reported independent charter school district data are included in this table. Median expenditures are reported for each data item, so details do not sum to totals. Only regular school districts matching the Common Core of Data (CCD) “Local Education Agency Universe Survey” and with student membership greater than zero and no charter schools were used in creating the state figures. Independent charter school districts matching the Common Core of Data (CCD) “Local Education Agency Universe Survey” with revenues greater than zero and expenditures greater than zero were included in the charter school district analysis; 98.5 percent of charter school districts met these criteria. SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), “School District Finance Survey (F-33),” fiscal year 2009, Version 1a.
11
12
Florida Nevada Florida Texas Florida Hawaii Florida
City Of Chicago School District 2993
Miami-Dade County Public School District3
Clark County School District3
Broward County School District3
Houston Independent School District 9123
Hillsborough County School District3
Hawaii Public Schools3
Orange County School Board3
North Carolina California Maryland Florida Tennessee Georgia Florida Maryland
Charlotte-Mecklenburg Schools
San Diego City Unified School District3
Prince Georges County Schools3
Duval County School District3
Memphis City Schools3
Cobb County School District3
Pinellas County School District3
Baltimore County Schools3
New Mexico
Albuquerque Public Schools3
981,690
Texas Maryland Utah Florida
Baltimore City Schools3
Jordan School District
Lee County School District3 See notes at end of table.
Wisconsin
Austin Independent School District 901
Milwaukee City School District
Colorado
3
87,509
California
Long Beach Unified School District3
Jefferson County School District R-13
79,434
81,485
82,266
83,483
85,381
85,946
88,299
Georgia
Fulton County3
89,000
Texas
94,657
95,934
97,577
98,774
99,775
100,685
103,180
106,061
106,747
111,954
122,606
127,977
132,256
135,064
138,443
139,282
157,219
157,352
159,867
169,030
170,757
172,257
179,478
192,007
200,225
256,351
312,761
345,525
421,430
687,534
Northside Independent School District 915
Florida
Michigan
Detroit City School District
Polk County School District
Kentucky
Jefferson County School District
3
Georgia
Dekalb County School District3
Cypress-Fairbanks Independent School District 907 Texas
Maryland North Carolina
Gwinnett County School District3
Wake County Schools
Georgia
Dallas Independent School District 9053
Montgomery County Schools
Pennsylvania Texas
Philadelphia School District
Virginia
Palm Beach County School District
Fairfax County Schools
Florida
Illinois
Los Angeles Unified School District3
3
New York California
New York City School District
858,184
631,709
1,382,981
1,067,343
1,240,232
853,041
906,642
1,043,327
814,677
915,097
1,029,988
1,294,223
1,095,123
1,168,643
860,846
1,482,453
1,068,296
1,107,472
1,045,848
1,148,276
1,914,801
1,511,821
1,699,290
1,945,241
2,508,088
1,666,446
1,615,590
2,671,065
2,371,152
1,944,936
1,810,528
2,689,758
1,905,911
2,098,480
2,513,314
3,179,037
3,531,152
5,028,161
9,695,990
$21,165,693
71,100
70,568
152,921
92,541
287,789
40,579
163,484
64,160
60,016
97,511
103,711
249,063
119,409
112,405
54,706
75,829
100,985
75,246
150,238
115,263
117,996
200,987
113,623
77,473
91,702
111,335
229,315
326,710
94,869
159,995
162,745
392,837
269,224
288,212
252,590
286,412
455,555
1,182,403
1,427,027
$1,817,770
160,653
315,917
944,414
244,704
631,991
361,080
605,399
293,198
321,686
442,858
743,864
731,678
457,431
372,248
335,144
628,953
311,547
400,107
447,301
504,021
1,062,593
529,738
721,807
728,334
602,349
695,935
440,876
1,479,741
461,033
330,892
583,956
2,205,032
853,212
509,180
838,721
869,809
982,432
1,512,820
6,407,786
$10,040,718
626,431
245,224
285,646
730,098
320,452
451,382
137,759
685,969
432,975
374,728
182,413
313,482
518,283
683,990
470,996
777,671
655,764
632,119
448,309
528,992
734,212
781,096
863,860
1,139,434
1,814,037
859,176
945,399
864,614
1,815,250
1,454,049
1,063,827
91,889
783,475
1,301,088
1,422,003
2,022,816
2,093,165
2,332,938
1,861,177
$9,307,205
717,883
492,390
1,182,934
783,814
1,147,887
738,732
801,120
882,260
705,734
815,185
842,884
1,209,281
983,345
1,025,744
710,169
1,295,213
944,508
1,011,011
1,027,568
1,053,519
1,760,448
1,333,201
1,173,350
1,136,475
2,151,476
1,492,483
1,451,629
1,731,025
2,232,941
1,587,281
1,412,137
2,225,437
1,645,308
1,835,460
2,365,072
2,539,486
3,144,292
4,602,119
7,636,872
$18,795,097
466,146
337,679
784,951
506,341
722,742
482,340
525,089
574,581
477,406
562,793
531,855
735,639
614,537
690,498
486,861
837,315
622,965
722,030
678,517
710,703
1,094,159
855,344
783,024
776,622
1,498,380
1,010,014
967,797
1,022,615
1,525,470
1,112,269
965,135
1,475,480
1,144,715
1,196,723
1,583,872
1,651,498
2,107,368
3,061,901
5,053,027
$14,419,507
9,037
6,043
14,379
9,389
13,444
8,595
9,155
9,992
7,930
8,612
8,786
12,393
9,956
10,281
7,053
12,553
8,905
9,471
9,178
8,593
13,756
10,080
8,687
8,209
15,447
9,493
9,225
10,828
13,210
9,296
8,198
12,399
8,569
9,167
9,226
8,120
9,100
10,920
11,108
$19,146
Table 8.—Total students, revenues, current expenditures, and current expenditures per pupil for the 100 largest public elementary and secondary school districts in the United States, by school district: Fiscal year 2009 Revenues by source Current expenditures (in thousands of dollars) (in thousands of dollars) Current Total students Total Instruction and expenditures 1 2 Total Federal State Local current Name of reporting district State (fall membership) instruction-related per pupil
13 Colorado Texas California Arizona Virginia Texas Massachusetts
Douglas County School District 13
Garland Independent School District 909
Santa Ana Unified School District3
Tucson Unified School District 1
Loudoun County Schools
Katy Independent School District 914
Boston City Schools
Ohio
Virginia
Chesterfield County Schools
Columbus City See notes at end of table.
Texas
Aldine Independent School District 902
Texas
California
Elk Grove Unified School District3
Plano Independent School District 910
Utah
Alpine School District
North Carolina
Texas
El Paso Independent School District 902
Cumberland County Schools
Alabama
Mobile County School District
Texas
Florida
Volusia County School District3
California
Texas
Arlington Independent School
San Antonio Independent School District 9073
Texas
North East Independent School District 910
San Bernardino City Unified School District3
Florida
Tennessee
Nevada
Washoe County School District3
Seminole County School District3
California
Utah
Davis County School District
San Francisco Unified School District3
65,421
Florida
Pasco County School Board3
Knox County School District
66,614
Texas
Fort Bend Independent School District 907
70,346
53,536
54,203
54,288
54,696
54,727
55,183
55,535
55,923
56,862
56,894
57,391
57,439
57,510
58,723
59,080
61,526
62,172
62,281
62,322
62,531
63,018
63,045
63,452
64,927
66,784
68,708
70,166
Arizona
70,441
Utah
South Carolina
Greenville County School District3
71,554
Granite School District
Virginia
Virginia Beach City Schools
72,951
73,098
74,189
74,312
76,621
Mesa Unified School District
North Carolina
Guilford County Schools
73,653
Maryland
Virginia
Prince William County Schools
Florida
Colorado
Denver School District 13
Anne Arundel County Schools3
Tennessee
Davidson County School District3
Brevard County School District3
73,917
California
Fresno Unified School District3
79,285
State Texas
Name of reporting district
Fort Worth Independent School District 905
(fall membership)1
894,781
637,364
474,346
550,221
647,553
723,906
465,157
1,232,829
538,776
799,102
504,272
608,210
498,512
568,232
638,573
586,222
585,025
442,458
607,374
580,220
627,597
549,822
655,626
580,536
647,707
492,176
647,083
594,526
494,431
611,366
687,992
830,709
745,883
675,705
1,031,083
934,669
879,654
740,320
835,948
769,865
Total
110,268
23,785
65,174
103,261
102,481
97,792
43,940
118,739
25,014
17,746
60,749
93,784
46,232
14,609
26,138
69,548
66,400
53,892
101,448
76,629
53,288
54,829
40,396
41,198
71,010
57,822
56,762
35,455
56,596
56,657
63,278
54,992
90,906
53,392
45,403
39,731
88,281
85,967
144,700
111,504
Federal
339,441
136,154
289,458
283,687
478,476
196,568
154,965
254,043
212,300
187,462
229,125
389,998
255,575
247,282
313,812
313,333
377,154
248,148
312,274
346,746
212,481
204,849
185,416
247,937
227,903
280,590
316,999
239,623
280,815
288,647
341,555
387,458
391,510
270,531
361,689
385,743
260,721
205,992
587,359
306,878
State
445,072
477,425
119,714
163,273
66,596
429,546
266,252
860,047
301,462
593,894
214,398
124,428
196,705
306,341
298,623
203,341
141,471
140,418
193,652
156,845
361,828
290,144
429,814
291,401
348,794
153,764
273,322
319,448
157,020
266,062
283,159
388,259
263,467
351,782
623,991
509,195
530,652
448,361
103,889
351,483
Local
685,973
452,058
454,577
467,838
542,438
551,270
440,078
1,054,584
435,175
740,357
457,019
510,664
443,838
487,809
546,995
527,747
537,335
352,384
548,191
552,567
518,461
487,535
538,944
510,274
552,403
408,337
566,068
528,618
431,054
556,556
556,811
755,533
660,757
602,371
926,942
773,119
714,434
719,741
721,401
704,907
current2
413,172
317,517
319,294
310,217
343,423
361,287
304,175
697,033
290,465
510,446
255,448
354,363
297,747
304,421
367,355
336,992
361,663
257,018
375,322
337,210
339,702
336,495
368,541
342,461
356,408
277,132
370,913
357,793
300,573
329,452
358,734
505,217
428,257
420,790
621,094
498,493
431,206
471,129
490,196
456,713
instruction-related
12,813
8,340
8,373
8,553
9,912
9,990
7,924
18,858
7,653
13,013
7,963
8,891
7,718
8,307
9,259
8,578
8,643
5,658
8,796
8,837
8,227
7,733
8,494
7,859
8,444
6,130
8,476
7,694
6,143
7,912
7,905
10,559
9,058
8,241
12,585
10,459
9,630
9,685
9,415
8,891
per pupil
Table 8.—Total students, revenues, current expenditures, and current expenditures per pupil for the 100 largest public elementary and secondary school districts in the United States, by school district: Fiscal year 2009 Table 8.——Continued Revenues by source Current expenditures (in thousands of dollars) (in thousands of dollars) Current Total students Total Instruction and expenditures
14
California Florida Texas
Corona Norco Unified School District
Osceola County School District3
Pasadena Independent School District 917
Clayton County School District3
California Nebraska Texas Tennessee
Sacramento City Unified School District3
Omaha City School District 1
Conroe Independent School District
Shelby County School District
47,448
47,996
48,014
48,155
48,574
48,587
48,837
48,991
49,032
49,508
49,905
49,952
50,216
51,199
51,578
51,941
52,138
52,681
52,906
380,894
423,607
550,528
542,503
457,636
475,144
649,717
510,259
857,196
543,400
835,108
912,022
503,399
517,942
489,209
500,150
477,608
455,566
573,416
24,776
26,195
74,603
91,696
61,519
81,470
65,775
30,446
85,634
59,270
21,029
128,877
22,703
19,570
53,924
48,462
43,869
43,032
49,670
173,150
147,811
216,843
326,280
302,886
328,575
384,905
246,179
130,095
247,709
258,725
554,610
128,665
216,648
264,736
209,345
283,970
126,215
297,399
182,968
249,601
259,082
124,527
93,231
65,099
199,037
233,634
641,467
236,421
555,354
228,535
352,031
281,724
170,549
242,343
149,769
286,319
226,347
360,552
348,919
461,902
471,058
441,568
442,034
639,428
444,889
681,465
506,238
731,066
676,382
427,512
453,736
430,515
429,657
401,343
406,099
470,229
253,013
227,050
294,249
309,617
303,163
292,766
391,199
299,856
380,520
337,942
489,659
451,228
292,034
316,519
277,849
284,688
272,844
288,238
331,028
7,599
7,270
9,620
9,782
9,091
9,098
13,093
9,081
13,898
10,225
14,649
13,541
8,513
8,862
8,347
8,272
7,698
7,709
8,888
The school district operates charter schools in addition to noncharter schools. SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), “School District Finance Survey (F-33),” fiscal year 2009, Version 1a.
3
1
Wichita School District Kansas 47,260 583,235 58,211 360,830 164,194 515,227 325,188 10,902 The student membership obtained from the Common Core of Data (CCD) fiscal district data collection may vary slightly from the student membership obtained from the CCD nonfiscal data collection. 2 Total current expenditures include instruction, instruction-related, support services, and other elementary/secondary current expenditures, but exclude expenditures on capital outlay, other programs and payments to state and local governments, interest on long-term debt, and payments to private and charter schools.
Texas California
Garden Grove Unified School District
Alaska
Anchorage School District3
Brownsville Independent School District 901
Virginia
Henrico County Schools
Georgia
Maryland Georgia
Howard County Schools
Atlanta Public Schools
Ohio
Cleveland City School District
3
Texas
Lewisville Independent School District 902
Cherry Creek School District 5
Colorado
California
Capistrano Unified School District3
3
North Carolina
Forsyth County-Winston Salem Schools
Table 8.—Total students, revenues, current expenditures, and current expenditures per pupil for the 100 largest public elementary and secondary school districts in the United States, by school district: Fiscal year 2009 Table 8.——Continued Current expenditures Revenues by source (in thousands of dollars) (in thousands of dollars) Current Total Total students Instruction and expenditures 1 2 instruction-related per pupil Total Federal State Local current Name of reporting district State (fall membership)
Table 9.—Federal revenues received by local education agencies for public elementary and secondary education, by program and state: Fiscal year 2009 Federal revenues [in thousands of dollars] Other and unspecified revenues through Special Math and Drug-free Vocational Child
Other revenues direct to school
Total $56,719,334
Title I $12,571,649
education $10,751,198
science ‡
schools ‡
education $646,751
nutrition $10,805,865
state1 ‡
Impact aid $1,275,042
districts2 ‡
Alabama Alaska Arizona Arkansas California
728,795 312,667 1,117,654 538,686 9,745,796
225,992 46,541 284,306 141,640 1,897,879
166,625 31,526 150,734 106,806 1,936,707
$43,648 ‡ 49,507 ‡ 317,883
$17,164 1,255 15,884 2,450 31,541
16,040 2,785 20,812 ‡ 64,202
215,581 30,813 243,943 155,158 1,525,500
‡ ‡ ‡ ‡ $3,338,097
4,375 134,610 155,909 211 85,773
$20,704 ‡ 49,172 26,932 548,214
Colorado Connecticut Delaware District of Columbia Florida
601,949 407,599 116,149 122,246 2,694,566
154,738 120,637 34,676 29,518 693,962
163,778 112,934 28,322 12,297 606,098
32,612 24,873 — — 90,691
2,700 2,286 1,035 726 12,828
7,398 7,008 4,084 2,296 42,286
121,305 82,894 25,935 14,633 626,434
‡ ‡ ‡ 60,731 ‡
18,216 — † 1,511 11,197
53,036 40,552 — 534 ‡
Georgia Hawaii Idaho Illinois Indiana
1,644,574 392,837 223,148 3,346,656 1,412,868
‡ 54,851 50,842 685,974 234,707
— 57,331 46,124 544,310 255,847
— 16,872 13,003 116,772 ‡
— 1,760 4,170 31,793 ‡
— 3,660 3,571 28,924 12,382
490,526 34,123 59,659 382,803 215,948
‡ ‡ ‡ ‡ 672,753
24,682 68,359 7,217 23,525 1,088
‡ 45,612 ‡ 125,249 ‡
Iowa Kansas Kentucky Louisiana Maine
431,142 378,810 719,997 1,285,911 245,063
72,986 100,193 ‡ 329,863 51,326
126,267 — — 180,256 47,977
21,395 — — 59,882 11,265
2,182 4,430 — 6,459 124
5,594 1,684 — 9,730 2,219
88,407 106,801 194,242 214,742 40,231
‡ ‡ ‡ ‡ ‡
765 22,068 — 10,517 3,239
‡ 3,354 ‡ ‡ 18,019
Maryland Massachusetts Michigan Minnesota Mississippi
694,846 1,207,855 2,224,669 613,411 675,576
186,107 230,607 461,708 118,239 185,973
179,847 238,835 393,158 183,184 106,557
37,855 — 73,417 36,944 —
3,385 — 7,333 3,479 2,955
13,215 10,806 21,645 4,730 6,681
139,848 156,298 252,155 136,623 185,579
‡ ‡ ‡ ‡ 137,204
9,821 — 7,489 18,416 1,309
‡ 46,006 ‡ ‡ 49,318
780,790 195,705 297,732 425,133 146,867
212,707 46,795 58,135 86,217 35,035
183,810 35,882 68,664 61,507 29,977
49,580 ‡ 15,137 15,779 —
4,203 932 1,421 ‡ —
13,136 2,925 3,042 4,704 3,831
200,441 24,434 57,027 71,803 21,245
‡ ‡ ‡ 164,636 ‡
23,151 50,924 15,791 4,881 †
37,388 10,028 ‡ ‡ 4,196
New Jersey New Mexico New York North Carolina North Dakota
1,040,751 521,368 3,205,596 1,394,039 161,494
275,566 125,556 1,198,162 374,693 37,707
321,917 73,098 675,044 330,452 26,631
— 22,904 — 63,951 10,530
— 2,355 27,573 5,101 1,877
9,195 7,667 33,866 21,605 2,395
219,799 ‡ 547,745 378,499 15,078
195,641 ‡ ‡ ‡ ‡
18,633 90,085 45,942 16,984 31,262
— 67,640 ‡ 141,780 14,528
Ohio Oklahoma Oregon Pennsylvania Rhode Island
1,630,644 768,972 656,298 1,871,254 209,374
— 196,953 147,450 559,976 55,458
402,149 202,150 131,406 432,178 36,928
— 32,040 27,701 120,946 13,589
8,225 3,013 7,693 26,524 1,082
36,369 30,072 8,044 30,550 3,596
308,177 169,334 111,397 343,915 27,455
‡ ‡ ‡ ‡ ‡
26 43,915 3,008 4,289 4,021
111,329 ‡ 40,976 123,227 2,047
South Carolina South Dakota Tennessee Texas Utah
736,920 199,571 870,374 5,024,466 573,868
205,909 44,068 227,557 1,402,309 59,531
179,342 28,825 213,779 830,284 104,543
34,150 14,255 — 228,173 17,613
2,952 1,828 ‡ 16,914 1,444
13,038 ‡ 19,178 56,824 7,641
205,506 21,303 251,895 1,363,230 97,621
88,331 ‡ ‡ ‡ ‡
2,712 47,598 5,237 109,661 7,223
4,980 ‡ ‡ ‡ ‡
State 3
Reporting states
Missouri Montana Nebraska Nevada New Hampshire
Vermont 6,638 605 22,910 13,841 2,757 1,191 79 21,922 32,600 102,543 Virginia 77,149 46,332 ‡ 211,757 18,669 4,314 46,904 250,377 225,772 914,507 Washington ‡ 64,177 ‡ 179,980 7,682 — ‡ 215,188 216,535 1,385,421 West Virginia ‡ — ‡ 71,088 — — — — 103,263 355,325 Wisconsin ‡ 15,424 ‡ 139,227 5,483 — — 198,015 217,610 1,258,519 Wyoming 677 12,864 ‡ 13,112 2,229 994 13,757 21,610 30,411 108,333 — Not available. Revenues are included in “Other and unspecified revenues through state” and /or “Other revenues direct to school districts” categories. † Not applicable. ‡ Reporting standards not met. Data were missing for more than 15 percent of agencies in the 50 states and the District of Columbia at the national level, or data were missing for more than 20 percent of agencies in the state at the state level. Missing revenues are included in other program columns and are included in total federal revenues. 1
Includes revenues from innovative programs, adult education, and other federal revenues through the state.
2
Includes Indian education, bilingual education, Head Start, magnet schools, gifted and talented, and other federal revenues direct to school districts.
3
Federal revenues were missing for 9 percent of school districts in the 50 states and the District of Columbia for Title I, 6 percent for special education, 33 percent for math and science, 18 percent for drug-free schools, 10 percent for vocational education, 2 percent for child nutrition, 57 percent for other and unspecified revenues through state, 2 percent for impact aid, and 25 percent for other revenues direct to school districts. NOTE: All local education agencies reported in the School District Finance Survey (F-33) are included in this table. SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), “School District Finance Survey (F-33),” fiscal year 2005, Version 1c and fiscal year 2009, Version 1a.
15
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. 1 State education agencies (SEAs) report these surveys annually to the National Center for Education Statistics (NCES), and participation in the CCD is voluntary. The F-33 is a collaborative effort of the NCES and the U.S. Census Bureau. 2 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 (FY) 2009 CCD F-33 collection opened on February 16, 2010 and closed on January 21, 2011. Data quality. Staff at NCES and the U.S. 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 no explanation for anomalous data is provided by the state, NCES will attempt to correct or adjust the data value (e.g., NCES will replace a reported total with the sum of detail in cases where the sum of detail exceeds a reported total). Fifth percentile, median, and 95th percentile cutpoints. After arranging observations in ascending order, the 5th percentile is a value such that 5 percent of the observations are less than or equal to this value. The 95th percentile is a value such that 5 percent of the observations are greater than or equal to this value. These cutpoints have been chosen to reduce the influence of extreme values that may occur. A median is a value in an ordered set of values for which there is an equal number of values above or below, or which is the arithmetic mean of the two middle values if there is no one middle number. Missing data. When reporting totals for a state, if information is missing for more than 20 percent of the school districts, NCES suppresses the totals for that state. When reporting national totals, if information is missing for more than 15 percent of the school districts, NCES suppresses the national totals; if information is missing for no more than 15 percent of the school districts, NCES calculates totals and identifies them as “reporting states” totals (rather than totals for the United States). A “reporting states” total is calculated for federal revenues by program in table 9 in this report, because not all the 50 states and the District of Columbia reported all the specific federal revenues in FY 09. The missing federal revenues are included in “Other and unspecified revenues through state” and/or “Other revenues direct to school districts” categories.
1
The first Pilot TCS that was launched by NCES in 2007 collected school year 2005–06 data. The F-33 is part of the U.S. Census Bureau’s Annual Survey of Government Finances. Census publications including F-33 data can be found at http://www.census.gov/govs/school/.
2
16
It is not always possible to determine whether a reported zero represents a missing, not applicable, or a true zero in the F-33 data. In order to determine whether a zero response for a federal revenue data item on the FY 09 F-33 is missing or not applicable, the data are compared to the FY 05 F-33 file. This is the latest file that has been updated with data from the General Education Provisions Act (GEPA) data file. Information from this comparison is only applicable to table 9. The GEPA survey collects data on federal revenues directly from school districts, and is conducted every other year. If a specific federal revenue item for a district is zero on the FY 09 F-33, NCES looked at the same item and district on the FY 05 F-33 file. If the FY 05 F-33 file showed the item as zero, then it was assumed to be not applicable for FY 09. If a value greater than zero was found for the item on the FY 05 F-33 file, then the item was assumed to be missing for FY 09. Regular school districts and charter schools. Tabulations in tables 1 through 5 include only regular school districts. Some regular districts operate both charter and noncharter schools. Tabulations in tables 6 and 7 include two groups of districts: •
Regular school districts that only operate noncharter schools; and
•
Districts that only operate charter schools (i.e., independent charter school districts).
Tabulations in tables 6 and 7 do not include districts that operate both charter and noncharter schools. Tables 6 and 7 treat independent charter school districts separately from regular noncharter school districts. To be included, these independent charter school districts must be listed in the CCD Local Education Agency Universe Survey file for school year 2008–09, have students, and report revenues and expenditures greater than zero. A footnote in table 8 indicates districts that operate both charter and noncharter schools. 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 and expenditures per student than the median school district in other states. Similarly, Hawaii is a single school district and funds public education primarily through state taxes. Because of this, Hawaii’s data may pose problems of comparability similar to those of the District of Columbia. The analyses in this report do not take into account geographic cost differences among states. Comparing expenditures across districts. District-level analyses and comparisons can be complicated by the variety of administrative structures that exist across the nation in regular school districts. States such as Florida, Maryland, Nevada, and West Virginia have large districts that are coterminous with counties and encompass all levels and types of public schools. School districts in other states may exist in small communities with only one school or in larger communities where all elementary schools are in one school district and all secondary schools are in another. In some states, all special education schools are administered by a few specific districts; in other states, each district may have all kinds of schools and programs. This variety in the types of school districts makes it difficult to compare expenditures across school districts. In seven states, Arizona, California, Illinois, Montana, New Hampshire, New Jersey, and Vermont, less than half of the school districts are unified (i.e., districts that provide both elementary and 17
secondary education services and instruction) (table 5). In two states, Montana and Vermont, less than half of the students attend schools in unified districts. The analyses in this report do not take into account geographic cost differences across districts. Federal range ratio. The federal range ratio is used in this report as an indicator of the difference between districts with relatively high revenues (or expenditures) per pupil and districts with relatively low revenues (or expenditures) per pupil. As used by Berne and Stiefel (1984) and in previous NCES publications (Parish, Matsumoto, and Fowler 1995; Hussar and Sonnenberg 2000), the federal range ratio excludes the top and bottom 5 percent of districts in order to reduce the influence of extreme values. The federal range ratio is the difference between the amount per pupil of the district at the 95th percentile and the district at the 5th percentile divided by the amount for the district at the 5th percentile. For example, a federal range ratio of 1.9 means that 190 percent more was spent per pupil in districts at the 95th percentile than was spent per pupil in districts at the 5th percentile. The calculation for this ratio is: Federal Range Ratio =
95 th Percentile Value − 5 th Percentile Value 5 th Percentile Value
Where the value equals revenues per pupil or expenditures per pupil. Inflation-adjusted data. Data in table 2 in this report have been adjusted to FY 09 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. Readers wanting more information about the CPI can refer to NCES Digest of Education Statistics, 2009, table 32: http://nces.ed.gov/programs/digest/d09/tables/dt09_032.asp?referrer=list or the Bureau of Labor Statistics CPI webpage: http://www.bls.gov/cpi/. 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. The F-33 data are not adjusted to conform to a uniform fiscal year across states.
18
Appendix B: Common Core of Data Glossary administration expenditures—Expenditures for school and school district administration (the school principal’s office, the superintendent and board of education and their immediate staff, and other local education agency (LEA) staff and services except those listed in other categories). Expenditures include salaries and benefits for LEA planners/researchers, personnel, fiscal services, warehousing, and other activities of LEAs, along with supplies and purchased services of these activities. capital outlay—Direct expenditure 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, expenditure for repairs to fixed works and structures is 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. construction—Production of fixed works and structures and additions, replacements, and major alterations thereto, including planning and design of specific projects, site improvements, and provision of equipment and facilities that are integral parts of a structure. Includes both construction undertaken on a contractual basis by private contractors or through a government’s own staff (i.e., force account). current expenditures—Funds spent operating local public schools and LEAs, including such expenses as salaries for school personnel, student transportation, school books and materials, and energy costs, but excluding capital outlay, interest on school debt, payments to private schools, and payments to public charter schools. 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 non-interestbearing 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. education service agency—An LEA whose only function is to collect and allocate funds or to provide certain administrative services for a group of LEAs. elementary/secondary education—Programs providing instruction, or assisting in providing instruction, for students in prekindergarten, kindergarten, grades 1 through 12, and ungraded programs. 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 19
system and exclude noncash transactions such as the provision of perquisites or other in-kind payments. federal range ratio—A measure of disparity in revenues or expenditures per pupil between the bottom 5 percent and top 5 percent of districts. See Appendix A: Methodology and Technical Notes for more information. federal revenues—Include direct grant-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 a district’s boundary. 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. function—A category of expenditure defining the activity supported by the service or commodity bought. independent charter school district—A school district that includes only charter schools. 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. instruction expenditures—Current expenditures for activities directly associated with the interaction between teachers and students, including teacher salaries and benefits, supplies (such as textbooks), and purchased instructional services. 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. 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. long-term debt—Debt payable more than 1 year after the date of issue. magnet school—A special school or program designed to attract students of different racial/ethnic backgrounds for the purpose of reducing, preventing, or eliminating racial isolation 20
(50 percent or more minority enrollment); and/or to provide an academic or social focus on a particular theme (e.g., science/math, performing arts, gifted/talented, or foreign language). noncharter school district—A school district or LEA for which all schools associated with the district are not charter schools. operations expenditures—Expenditures for the operation and maintenance of schools and school district facilities, and expenditures related to student transportation, food services, and enterprise operations. other elementary/secondary education current expenditures—Current expenditures for 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. payments to other school districts and private schools—Payments made to private schools and other school districts, including payments for tuition, transportation, and computer and purchasing services. payments to state and local governments—Payments to state and local governments (except LEAs), including debt service payments to agencies that incur debt instead of the LEA. public school—An institution that provides education services and: 1) has one or more grade groups (prekindergarten through grade 12) or is ungraded; 2) has one or more teachers to give instruction; 3) is located in one or more buildings or sites; 4) has an assigned administrator; 5) receives public funds as primary support; and 6) is operated by an education agency. regular school district—Agency responsible for providing free public education for school-age children residing within its jurisdiction. This category excludes local supervisory unions that provide management services for a group of associated school districts; regional education service agencies that typically provide school districts with research, testing, and data processing services; state and federally operated school districts; and other agencies that do not fall into these groupings. 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. special education school—A public elementary/secondary school that focuses primarily on special education—including instruction for students with any of the following conditions: autism, deaf-blindness, developmental delay, hearing impairment, mental retardation, multiple disabilities, orthopedic impairment, serious emotional disturbance, specific learning disability, speech or language impairment, traumatic brain injury, visual impairment, and other health impairments—and that adapts curriculum, materials, or instruction for students served. 21
state revenues—Includes both direct funds from state governments and funds in lieu of taxation. Revenues in lieu of taxes are paid to compensate a school district for nontaxable state institutions or facilities within the district’s boundary. 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—Includes attendance and social work, guidance, health, psychological services, speech pathology, audiology, and other student support services. 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. Title I program—This federal program provides financial assistance through state education agencies to LEAs and schools with high numbers or high percentages of poor children to help ensure that all children meet challenging state academic standards. Funds are currently allocated based primarily on census poverty estimates and the state per pupil expenditure from the National Public Education Financial Survey (NPEFS). total expenditures—The sum of current expenditures, non-elementary/secondary expenditures, capital outlays, 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. ungraded—A class that is not organized on the basis of grade grouping and has no standard grade designation. This includes regular classes that have no grade designations and special classes for exceptional students that have no grade designations. Such a class is likely to contain students of different ages who, frequently, are identified according to level of performance in one or more areas of instruction rather than according to grade level or age level. unified school district—A regular school district or independent charter school district that provides both elementary and secondary education services and instruction. vocational education school—A public elementary/secondary school that focuses primarily on providing formal preparation for semiskilled, skilled, technical, or professional occupations for high school-age students who have opted to develop or expand their employment opportunities, often in lieu of preparing for college entry.
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