U.S. Department of Education 

NCES 2007-356 

Revenues and 

Expenditures for 

Public Elementary 

and Secondary 

Education: School 

Year 2004–05 

(Fiscal Year 2005) 

First Look 

U.S. Department of Education 

NCES 2007-356 

Revenues and 

Expenditures for 

Public Elementary 

and Secondary 

Education: School 

Year 2004–05 

(Fiscal Year 2005) 

First Look 

April 2007 

Lei Zhou 

Education Statistics Services Institute – 

MacroSys Research and Technology 

Steven Honegger 

Education Statistics Services Institute – 

American Institutes for Research 

Nick Gaviola 

Education Statistics Services Institute – 

Quality Information Partners, Inc. 

Frank Johnson 

Project Officer 

National Center for Education Statistics
U.S. Department of Education 

Margaret Spellings 

Secretary 

Institute of Education Sciences 

Grover J. Whitehurst 

Director 

National Center for Education Statistics 

Mark Schneider 

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 

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NCES activities are designed to address high-priority education data needs; provide consistent, reliable, 

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April 2007 

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Suggested Citation 

Zhou, L., Honegger, S., and Gaviola, N. (2007). Revenues and Expenditures for Public Elementary and Secondary 

Education: School Year 2004–05 (Fiscal Year 2005) (NCES 2007-356). U.S. Department of Education. Washington, 

DC: National Center for Education Statistics. 

Retrieved [date] from http://nces.ed.gov/pubsearch/pubsinfo.asp?pubid=2007356. 

Content Contact 

Frank Johnson 

202-502-7362 

frank.johnson@ed.gov
iii

Acknowledgments 

Much of the work for this report was performed by staff at the Education Statistics Services Institute 

(ESSI), which is funded by the National Center for Education Statistics (NCES) and composed of staff 

from the American Institutes for Research (AIR) and a number of partner organizations. The authors 

would like to acknowledge the following individuals from ESSI for their assistance with technical 

support and editorial guidance: Stephen Hocker of MacroSys Research and Technology, Jed Tank of 

AIR, Xiaolei Wang of the National Institute of Statistical Sciences (NISS), Jennifer Sable of AIR, and 

Anthony Garofano of Quality Information Partners (QIP) provided technical and editorial support; 

Martin Hahn of AIR carefully copyedited this report; and Greg Strizek and Sandy Eyster of AIR made 

helpful suggestions in their reviews. 

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, without whose efforts the CCD survey system could not exist. 

The U.S. Census Bureau, Governments Division, is responsible for collecting, processing, and editing 

the CCD survey data. Eunice Ave, Terri Kennerly, Mary Church, Crecilla Cohen, and Osei Ampadu 

should be recognized for the quality their efforts added to these data. 

Those at NCES who assisted by reviewing the report include Lee Hoffman, Jeffrey Owings, and 

Marilyn Seastrom. 
iv 
v 

Contents 

Page 

Acknowledgments ..................................................................................................................................... iii 

List of Tables ............................................................................................................................................ vi 

List of Figures ........................................................................................................................................... vi 

Introduction .................................................................................................................................................1 

Selected Findings: Fiscal Year 2005 ...........................................................................................................2 

References and Related Data Files .............................................................................................................3 

Appendix A: Methodology and Technical Notes .....................................................................................17 

Appendix B: Common Core of Data Glossary .........................................................................................19 
vi 

List of Tables 

Table Page

1. Revenues and percentage distribution of revenues for public elementary and secondary 

education, by source and state or jurisdiction: Fiscal year 2005 ..........................................................6 

2. Current expenditures and percentage distribution of current expenditures for public elementary 

and secondary education, by function and state or jurisdiction: Fiscal year 2005 ...............................7 

3. Student membership and current expenditures per pupil for public elementary and secondary 

education, by function and state or jurisdiction: Fiscal year 2005 .......................................................8 

4. Current expenditures for public elementary and secondary education, by function, subfunction, 

and state or jurisdiction: Fiscal year 2005 ............................................................................................9 

5. Percentage distribution of current expenditures for public elementary and secondary education, 

by function, subfunction, and state or jurisdiction: Fiscal year 2005 .................................................11 

6. Student membership and current expenditures per pupil for public elementary and secondary 

education, by function, subfunction, and state or jurisdiction: Fiscal year 2005 ................................13 

7. Current instruction and instruction-related expenditures for public elementary and secondary 

education, by function and state or jurisdiction: Fiscal year 2005 .....................................................15 

8. Total expenditures for public elementary and secondary education and other related programs, 

by type of expenditure and state or jurisdiction: Fiscal year 2005 .....................................................16 

List of Figures 

Figure Page

1. Percentage distribution of revenues for public elementary and secondary education in the United 

States, by source: Fiscal year 2005 .......................................................................................................4 

2. Percentage distribution of current expenditures for public elementary and secondary education in 

the United States, by function: Fiscal year 2005 ..................................................................................4 

3. Inflation-adjusted current expenditures per pupil for public elementary and secondary education 

in the United States: Fiscal years 1985–2005 .......................................................................................5 
1 

Introduction 

The Common Core of Data (CCD) is an annual collection of public elementary and secondary 

education data administered by the National Center for Education Statistics (NCES) and its 

collection agent, the U.S. Census Bureau. Data for CCD surveys are provided by state education 

agencies (SEAs). This report presents findings on public education revenues and expenditures 

using fiscal year (FY) 2005 data from the National Public Education Financial Survey (NPEFS) 

of the CCD survey system. Programs covered in the NPEFS include regular, special, and 

vocational education; charter schools (if they reported data to the SEA); and state-run education 

programs (such as special education centers or education programs for incarcerated youth). 

The CCD NPEFS is a 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 other jurisdictions 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. The nonfiscal data item of average 

daily attendance is also collected. 

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 or may be unable to report a 

key data item in exact accordance with a CCD definition. When this happens, NCES imputes or 

adjusts values for these items. Please see Appendix A: Methodology and Technical Notes in this 

report for a detailed discussion of imputations and adjustments. 

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. 

Please see Appendix A for more information about survey content and methodology. Appendix 

B is a glossary of key terms used in this report. 

More information about CCD surveys and products is available at http://nces.ed.gov/ccd. 
2 

Selected Findings: Fiscal Year 2005 

• Approximately $487.8 billion was collected in revenues for public elementary and 

secondary education in the 50 states and the District of Columbia in fiscal year 2005 (FY 

05) (table 1). The greatest percentage of revenues came from state and local governments, 

which together provided $443.0 billion, or 90.8 percent of all revenues; the federal 

government’s contribution was $44.8 billion, or 9.2 percent of all revenues (figure 1). 

• Current expenditures for public elementary and secondary education totaled $424.6 billion 

in FY 05, with $280.0 billion (65.9 percent) spent on instruction and instruction-related 

activities, $22.1 billion (5.2 percent) on student support services, $46.8 billion (11.0 

percent) on administration, and $75.7 billion (17.8 percent) on operations (table 2 and 

figure 2). 

• Current expenditures per pupil for public elementary and secondary education were $8,701 

in FY 05, including $5,737 on instruction and instruction-related activities (table 3). 

Adjusting for inflation,1

 current expenditures per pupil have grown 23.5 percent since FY 

95 ($7,047) and 38.9 percent since FY 85 ($6,263) (figure 3). 

• In FY 05, public elementary and secondary education spent $259.6 billion on instruction, 

$147.6 billion on support services, $16.4 billion on food services, and $959.5 million on 

enterprise operations (table 4). These four expenditure functions accounted for 61.1 

percent, 34.8 percent, 3.9 percent, and 0.2 percent of current expenditures for public 

elementary and secondary education, respectively (table 5). 

• Looking at per pupil current expenditures for public elementary and secondary education in 

FY 05, instruction expenditures ranged from $9,425 in New York to $3,302 in Utah, and 

support services expenditures ranged from $5,923 in the District of Columbia to $1,593 in 

Utah (table 6). 

• Current instruction and instruction-related expenditures on public elementary and 

secondary education totaled $280.0 billion in FY 05, with $190.9 billion spent on salaries 

and $58.5 billion spent on employee benefits (table 7). 

• Total expenditures for public elementary and secondary education and other related 

programs were $499.1 billion in FY 05, including $424.6 billion in current expenditures, 

$47.6 billion in facilities acquisition and construction, $5.9 billion in replacement 

equipment, $7.7 billion in other programs (such as community services and adult 

education, which are not part of public elementary and secondary education), and $13.3 

billion in interest on debt (table 8). 

 1

 Data have been adjusted to fiscal year 2005 dollars. See Appendix A: Methodology and Technical Notes for 

more information on inflation-adjusted data. 
3 

References and Related Data Files 

References

Hill, J. (2006). Documentation for the NCES Common Core of Data National Public 

Education Financial Survey (NPEFS), School Year 2003–04 (Fiscal Year 2004) 

(NCES 2006-443). U.S. Department of Education. Washington, DC: National 

Center for Education Statistics. 

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 2005 

Local

(44.0%)

Federala 

(9.2%)a 

State

(46.9%)

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 2005, Version 1a. 

Figure 2. Percentage distribution of current expenditures for public elementary and secondary 

education in the United States, by function: Fiscal year 2005 

Operations 

(17.8%)

Instruction and 

instructionrelated

(65.9%)

Student 

asupporta

services

(5.2%)

Administration 

(11.0%)

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 2005, Version 1a. 
5 

Figure 3. Inflation-adjusted current expenditures per pupil for public elementary and secondary 

education in the United States: Fiscal years 1985–2005 

$0

$1,000

$2,000

$3,000

$4,000

$5,000

$6,000

$7,000

$8,000

$9,000

$10,000

85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 00 01 02 03 04 05

NOTE: Data have been adjusted to fiscal year 2005 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 1985, Version 1a; fiscal year 1986, 

Version 1a; fiscal years 1987–2001, Version 1b; fiscal year 2002, Version 1c; fiscal year 2003, Version 1b; fiscal 

year 2004, Version 1a; fiscal year 2005, Version 1a. 

Inflation-adjusted 

current expenditures 

per pupil (in 2005 

dollars) 

Fiscal year 
6 

Table 1.—Revenues and percentage distribution of revenues for public elementary and secondary education, by source and state or jurisdiction: Fiscal year 2005

State or jurisdiction Total Local1 State Federal Local1 State Federal

United States2 $487,761,164 3 $214,389,438 3 $228,562,195 $44,809,532 44.0 46.9 9.2

Alabama 5,861,380 1,906,607 3,253,486 701,287 32.5 55.5 12.0

Alaska 1,679,646 418,199 957,820 303,626 24.9 57.0 18.1

Arizona 8,151,688 3 3,301,561 3 3,898,118 952,009 40.5 47.8 11.7

Arkansas 4,034,796 1,235,669 2,349,685 449,442 30.6 58.2 11.1

California 59,481,350 17,588,882 35,234,574 6,657,894 29.6 59.2 11.2

Colorado 6,911,807 3,475,507 2,954,905 481,395 50.3 42.8 7.0

Connecticut 8,015,309 4,527,506 3,062,150 425,653 56.5 38.2 5.3

Delaware 1,376,724 395,278 851,355 130,091 28.7 61.8 9.4

District of Columbia4 1,285,489 1,126,022 † 159,467 87.6 † 12.4

Florida 22,633,476 10,720,541 9,533,209 2,379,726 47.4 42.1 10.5

Georgia 14,726,455 6,848,011 6,466,311 1,412,133 46.5 43.9 9.6

Hawaii4 2,274,165 50,578 1,986,614 236,974 2.2 87.4 10.4

Idaho 1,816,509 576,766 1,043,927 195,816 31.8 57.5 10.8

Illinois 21,281,907 12,683,909 6,758,417 1,839,581 59.6 31.8 8.6

Indiana 11,278,665 5,214,024 5,326,048 738,593 46.2 47.2 6.5

Iowa 4,481,531 2,055,162 2,051,947 374,422 45.9 45.8 8.4

Kansas 4,468,190 1,582,904 2,431,195 454,091 35.4 54.4 10.2

Kentucky 5,379,257 1,671,516 3,049,129 658,612 31.1 56.7 12.2

Louisiana 6,057,201 2,337,820 2,878,017 841,364 38.6 47.5 13.9

Maine 2,308,518 1,135,119 946,282 227,117 49.2 41.0 9.8

Maryland 9,886,032 5,496,485 3,729,271 660,276 55.6 37.7 6.7

Massachusetts 12,735,802 6,525,322 5,442,172 768,309 51.2 42.7 6.0

Michigan 18,365,247 5,776,655 11,043,486 1,545,106 31.5 60.1 8.4

Minnesota 8,687,246 2,069,248 6,050,153 567,845 23.8 69.6 6.5

Mississippi 3,642,050 1,099,730 1,965,158 577,162 30.2 54.0 15.8

Missouri 8,373,954 4,768,959 2,859,179 745,815 56.9 34.1 8.9

Montana 1,293,161 514,077 584,289 194,794 39.8 45.2 15.1

Nebraska 2,800,202 1,633,416 877,246 289,540 58.3 31.3 10.3

Nevada 3,393,152 2,215,988 920,244 256,921 65.3 27.1 7.6

New Hampshire 2,242,384 1,236,214 879,428 126,743 55.1 39.2 5.7

New Jersey 21,738,449 11,331,905 9,450,496 956,048 52.1 43.5 4.4

New Mexico 3,049,760 413,289 2,133,707 502,763 13.6 70.0 16.5

New York 43,649,605 21,682,869 18,768,008 3,198,727 49.7 43.0 7.3

North Carolina 10,446,941 2,760,943 6,552,886 1,133,112 26.4 62.7 10.8

North Dakota 920,566 431,813 340,259 148,495 46.9 37.0 16.1

Ohio 19,912,038 9,633,419 8,752,118 1,526,501 48.4 44.0 7.7

Oklahoma 4,621,537 1,520,859 2,466,399 634,278 32.9 53.4 13.7

Oregon 4,999,669 2,052,095 2,439,989 507,585 41.0 48.8 10.2

Pennsylvania 21,439,695 11,937,783 7,717,500 1,784,412 55.7 36.0 8.3

Rhode Island 1,878,044 1,002,573 725,609 149,862 53.4 38.6 8.0

South Carolina 6,267,520 2,768,595 2,837,312 661,614 44.2 45.3 10.6

South Dakota 1,061,844 526,012 355,969 179,863 49.5 33.5 16.9

Tennessee 6,942,997 3,153,736 2,998,090 791,171 45.4 43.2 11.4

Texas 36,798,422 19,466,061 13,214,827 4,117,534 52.9 35.9 11.2

Utah 3,227,340 1,126,268 1,775,126 325,946 34.9 55.0 10.1

Vermont 1,283,411 97,823 1,090,538 95,050 7.6 85.0 7.4

Virginia 11,990,159 6,292,194 4,871,156 826,809 52.5 40.6 6.9

Washington 9,266,940 2,761,736 5,629,205 875,999 29.8 60.7 9.5

West Virginia 2,779,795 766,318 1,684,324 329,154 27.6 60.6 11.8

Wisconsin 9,432,162 4,036,880 4,789,269 606,013 42.8 50.8 6.4

Wyoming 1,130,977 438,594 585,593 106,791 38.8 51.8 9.4

Other jurisdictions

American Samoa 86,909 1,900 16,589 68,421 2.2 19.1 78.7

Guam — — — — — — —

Northern Mariana Islands 63,700 799 37,210 25,691 1.3 58.4 40.3

Puerto Rico 3,017,121 130 2,125,381 891,609 # 70.4 29.6

U.S. Virgin Islands 191,280 152,542 0 38,738 79.7 0.0 20.3

— Not available.

Revenues [in thousands of dollars] Percentage distribution

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 2005, Version 1a.

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.

† Not applicable.

4 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.

# Rounds to zero.

1 Local revenues include intermediate revenues.
7 

Table 2.—Current expenditures and percentage distribution of current expenditures for public elementary and secondary education, by function and state or 

State or

jurisdiction Total

Instruction

 and

 instructionrelated2

Student 

support 

services3 Administration Operations

Instruction 

and

 instructionrelated

Student 

support 

services

Administration Operations

United States4 $424,562,095 5 $279,960,659 5 $22,106,046 $46,764,972 $75,730,418 65.9 5.2 11.0 17.8

Alabama 5,164,406 3,294,639 257,605 550,433 1,061,728 63.8 5.0 10.7 20.6

Alaska 1,442,269 905,938 90,704 160,337 285,290 62.8 6.3 11.1 19.8

Arizona 6,451,870 4,036,555 359,548 785,494 1,270,274 62.6 5.6 12.2 19.7

Arkansas 3,546,999 2,362,466 160,385 395,658 628,490 66.6 4.5 11.2 17.7

California 50,918,654 34,202,470 2,343,885 6,268,047 8,104,253 67.2 4.6 12.3 15.9

Colorado 5,994,440 3,696,273 260,673 1,029,484 1,008,010 61.7 4.3 17.2 16.8

Connecticut 7,080,396 4,739,477 409,057 704,103 1,227,758 66.9 5.8 9.9 17.3

Delaware 1,299,349 788,243 61,864 176,405 272,837 60.7 4.8 13.6 21.0

District of Columbia6 1,023,952 621,744 52,689 139,016 210,504 60.7 5.1 13.6 20.6

Florida 19,042,877 12,422,342 914,900 1,862,376 3,843,260 65.2 4.8 9.8 20.2

Georgia 12,528,856 8,568,112 586,475 1,313,389 2,060,880 68.4 4.7 10.5 16.4

Hawaii6 1,648,086 1,077,212 181,120 167,654 222,100 65.4 11.0 10.2 13.5

Idaho 1,618,215 1,068,518 90,584 160,089 299,025 66.0 5.6 9.9 18.5

Illinois 18,658,428 11,950,659 1,178,623 2,224,789 3,304,357 64.0 6.3 11.9 17.7

Indiana 9,108,931 5,800,754 404,748 1,064,133 1,839,296 63.7 4.4 11.7 20.2

Iowa 3,808,200 2,512,112 221,575 425,324 649,189 66.0 5.8 11.2 17.0

Kansas 3,718,153 2,375,938 214,352 440,102 687,761 63.9 5.8 11.8 18.5

Kentucky 4,812,591 3,158,984 190,807 482,179 980,621 65.6 4.0 10.0 20.4

Louisiana 5,554,766 3,619,891 242,499 570,091 1,122,285 65.2 4.4 10.3 20.2

Maine 2,056,266 1,440,219 71,837 187,366 356,844 70.0 3.5 9.1 17.4

Maryland 8,682,586 5,819,946 372,285 881,009 1,609,347 67.0 4.3 10.1 18.5

Massachusetts 11,357,857 7,773,472 695,371 1,031,206 1,857,807 68.4 6.1 9.1 16.4

Michigan 16,353,921 10,097,420 1,176,858 2,123,254 2,956,390 61.7 7.2 13.0 18.1

Minnesota 7,310,284 5,083,615 202,668 724,630 1,299,371 69.5 2.8 9.9 17.8

Mississippi 3,243,888 2,095,539 155,281 349,193 643,875 64.6 4.8 10.8 19.8

Missouri 7,115,207 5 4,646,302 5 341,734 760,012 1,367,158 65.3 4.8 10.7 19.2

Montana 1,193,182 773,891 63,976 132,001 223,313 64.9 5.4 11.1 18.7

Nebraska 2,512,914 1,679,381 105,770 266,623 461,140 66.8 4.2 10.6 18.4

Nevada 2,722,264 1,804,602 102,148 355,783 459,731 66.3 3.8 13.1 16.9

New Hampshire 2,021,144 1,371,613 136,131 197,005 316,396 67.9 6.7 9.7 15.7

New Jersey 19,669,576 12,298,586 1,765,683 1,940,819 3,664,488 62.5 9.0 9.9 18.6

New Mexico 2,554,638 1,548,816 252,900 282,543 470,380 60.6 9.9 11.1 18.4

New York 38,866,853 27,783,425 1,296,215 3,477,384 6,309,829 71.5 3.3 8.9 16.2

North Carolina 9,567,000 6,258,405 519,334 1,126,028 1,663,233 65.4 5.4 11.8 17.4

North Dakota 786,870 488,539 32,582 94,779 170,969 62.1 4.1 12.0 21.7

Ohio 17,167,866 10,911,563 1,027,655 2,333,799 2,894,848 63.6 6.0 13.6 16.9

Oklahoma 4,161,024 2,530,263 272,724 467,736 890,301 60.8 6.6 11.2 21.4

Oregon 4,458,028 2,791,001 305,938 629,500 731,590 62.6 6.9 14.1 16.4

Pennsylvania 18,711,100 12,261,431 899,572 2,036,194 3,513,903 65.5 4.8 10.9 18.8

Rhode Island 1,825,900 1,220,392 185,055 159,283 261,170 66.8 10.1 8.7 14.3

South Carolina 5,312,739 3,497,602 366,397 517,064 931,676 65.8 6.9 9.7 17.5

South Dakota 916,563 573,805 50,768 113,788 178,201 62.6 5.5 12.4 19.4

Tennessee 6,446,691 5 4,520,120 5 215,183 588,292 1,123,096 70.1 3.3 9.1 17.4

Texas 31,919,107 20,834,306 1,558,221 3,445,678 6,080,903 65.3 4.9 10.8 19.1

Utah 2,627,022 1,790,045 96,842 250,461 489,674 68.1 3.7 9.5 18.6

Vermont 1,177,478 796,236 85,113 133,150 162,980 67.6 7.2 11.3 13.8

Virginia 10,705,162 7,246,422 508,516 958,018 1,992,206 67.7 4.8 8.9 18.6

Washington 7,870,979 5 5,043,563 5 494,930 896,629 1,435,857 64.1 6.3 11.4 18.2

West Virginia 2,527,767 1,616,037 88,866 244,826 578,038 63.9 3.5 9.7 22.9

Wisconsin 8,435,359 5,604,793 386,464 1,044,702 1,399,400 66.4 4.6 12.4 16.6

Wyoming 863,423 556,980 50,936 97,119 158,388 64.5 5.9 11.2 18.3

Other jurisdictions

American Samoa 58,163 33,830 2,476 4,259 17,597 58.2 4.3 7.3 30.3

Guam — — — — — — — — —

Northern Mariana Islands 58,400 49,229 1,053 4,427 3,691 84.3 1.8 7.6 6.3

Puerto Rico 2,865,945 2,152,924 59,328 113,457 540,235 75.1 2.1 4.0 18.9

U.S. Virgin Islands 137,793 94,849 7,989 17,134 17,822 68.8 5.8 12.4 12.9

1 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 Include salaries and benefits for teachers, teaching assistants, librarians and library aides, in-service teacher trainers, curriculum development, student 

assessment, technology, and supplies and purchased services related to these activities.

3 Include attendance and social work, guidance, health, psychological services, speech pathology, audiology, and other student support services. 4 U.S. totals include the 50 states and the District of Columbia.

5 Value affected by redistribution of reported values to correct for missing data items.

Table 2.—jurisdiction: Fiscal year 2005

 Current expenditures1

 [in thousands of dollars]

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 2005, Version 1a.

Percentage distribution

6 Both the District of Columbia and Hawaii have only one school district each; therefore, neither is comparable to other states. 

— Not available.
8 

Table 3.—Student membership and current expenditures per pupil for public elementary and secondary education, by function and state or jurisdiction: Fiscal 

Fall 2004

student Instruction and Student support

State or jurisdiction membership Total Instruction-related2 services3 Administration Operations

United States4 48,794,911 5 $8,701 5,6 $5,737 5,6 $453 5 $958 5 $1,552 5

Alabama 730,140 7,073 4,512 353 754 1,454

Alaska 132,970 10,847 6,813 682 1,206 2,146

Arizona 1,043,298 6,184 3,869 345 753 1,218

Arkansas 463,115 7,659 5,101 346 854 1,357

California 6,441,557 5 7,905 5 5,310 5 364 5 973 5 1,258 5

Colorado 765,976 7,826 4,826 340 1,344 1,316

Connecticut 577,390 12,263 8,208 708 1,219 2,126

Delaware 119,091 10,911 6,619 519 1,481 2,291

District of Columbia7 76,714 13,348 8,105 687 1,812 2,744

Florida 2,639,336 7,215 4,707 347 706 1,456

Georgia 1,553,437 8,065 5,516 378 845 1,327

Hawaii7 183,185 8,997 5,880 989 915 1,212

Idaho 256,084 6,319 4,173 354 625 1,168

Illinois 2,097,503 8,896 5,698 562 1,061 1,575

Indiana 1,021,348 8,919 5,680 396 1,042 1,801

Iowa 478,319 7,962 5,252 463 889 1,357

Kansas 469,136 7,926 5,064 457 938 1,466

Kentucky 674,796 7,132 4,681 283 715 1,453

Louisiana 724,281 7,669 4,998 335 787 1,550

Maine 198,820 10,342 7,244 361 942 1,795

Maryland 865,561 10,031 6,724 430 1,018 1,859

Massachusetts 975,574 11,642 7,968 713 1,057 1,904

Michigan 1,750,919 9,340 5,767 672 1,213 1,688

Minnesota 838,503 8,718 6,063 242 864 1,550

Mississippi 495,376 6,548 4,230 313 705 1,300

Missouri 905,449 7,858 6 5,131 6 377 839 1,510

Montana 146,705 8,133 5,275 436 900 1,522

Nebraska 285,761 8,794 5,877 370 933 1,614

Nevada 400,083 6,804 4,511 255 889 1,149

New Hampshire 206,852 9,771 6,631 658 952 1,530

New Jersey 1,393,347 14,117 8,827 1,267 1,393 2,630

New Mexico 326,102 7,834 4,749 776 866 1,442

New York 2,836,337 13,703 9,796 457 1,226 2,225

North Carolina 1,385,754 6,904 4,516 375 813 1,200

North Dakota 100,513 7,829 4,860 324 943 1,701

Ohio 1,840,032 9,330 5,930 558 1,268 1,573

Oklahoma 629,476 6,610 4,020 433 743 1,414

Oregon 552,322 8,071 5,053 554 1,140 1,325

Pennsylvania 1,828,089 10,235 6,707 492 1,114 1,922

Rhode Island 156,498 11,667 7,798 1,182 1,018 1,669

South Carolina 703,736 7,549 4,970 521 735 1,324

South Dakota 122,798 7,464 4,673 413 927 1,451

Tennessee 941,091 6,850 6 4,803 6 229 625 1,193

Texas 4,405,215 7,246 4,729 354 782 1,380

Utah 503,607 5,216 3,554 192 497 972

Vermont 98,352 11,972 8,096 865 1,354 1,657

Virginia 1,204,739 8,886 6,015 422 795 1,654

Washington 1,020,005 7,717 6 4,945 6 485 879 1,408

West Virginia 280,129 9,024 5,769 317 874 2,063

Wisconsin 864,757 9,755 6,481 447 1,208 1,618

Wyoming 84,733 10,190 6,573 601 1,146 1,869

Other jurisdictions

American Samoa 16,126 3,607 2,098 154 264 1,091

Guam 30,605 — — — — —

Northern Mariana Islands 11,601 5,034 4,244 91 382 318

Puerto Rico 575,648 4,979 3,740 103 197 938

U.S. Virgin Islands 16,429 8,387 5,773 486 1,043 1,085

1 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 Include salaries and benefits for teachers, teaching assistants, librarians and library aides, in-service teacher trainers, curriculum development, student 

assessment, technology, and supplies and purchased services related to these activities.

3 Include attendance and social work, guidance, health, psychological services, speech pathology, audiology, and other student support services. 4 U.S. totals include the 50 states and the District of Columbia.

Table 3.—year 2005

SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public Education Financial Survey 

(NPEFS)," fiscal year 2005, Version 1a.

NOTE: Detail may not sum to totals because of rounding. 

Current expenditures1

 per pupil

6 Value affected by redistribution of reported expenditure values to correct for missing data items.

5 The prekindergarten student membership was imputed, affecting the total student count and per pupil expenditures calculation.

7 Both the District of Columbia and Hawaii have only one school district each; therefore, neither is comparable to other states.

— Not available.
1

State or jurisdiction Instruction Total

Student 

support 

services3

Instructional

staff

support

General 

administration

School 

administration

Operation 

and 

maintenance

Student 

transportation

Oth

suppo

servic

United States4 $424,562,095 5 $259,614,068 5 $147,564,923 $22,106,046 $20,346,590 $8,499,157 $24,149,067 $40,893,529 $17,453,785 $14,116,74

Alabama 5,164,406 3,058,443 1,747,349 257,605 236,196 138,174 312,306 469,833 233,281 99,95Alaska 1,442,269 832,707 562,600 90,704 73,232 21,214 84,440 186,746 51,582 54,68Arizona 6,451,870 3,882,312 2,261,647 359,548 154,243 108,490 326,798 725,315 237,048 350,20Arkansas 3,546,999 2,158,004 1,202,569 160,385 204,462 109,624 192,519 316,738 125,326 93,51California 50,918,654 30,908,059 18,069,631 2,343,885 3,294,411 463,454 3,432,721 4,929,142 1,234,146 2,371,87Colorado 5,994,440 3,392,114 2,391,777 260,673 304,159 85,215 388,027 613,011 184,450 556,24Connecticut 7,080,396 4,505,734 2,321,507 409,057 233,743 140,021 398,570 644,202 330,402 165,51Delaware 1,299,349 771,916 466,878 61,864 16,327 14,578 72,635 131,650 80,633 89,19District of Columbia6 1,023,952 544,578 454,371 52,689 77,166 34,631 54,027 116,563 68,937 50,35

Florida 19,042,877 11,263,480 6,863,247 914,900 1,158,861 205,989 1,098,174 2,120,893 806,217 558,21Georgia 12,528,856 7,899,852 3,970,311 586,475 668,260 170,171 768,497 916,851 485,336 374,72Hawaii6 1,648,086 1,007,207 559,177 181,120 70,006 20,908 108,724 116,681 23,717 38,02Idaho 1,618,215 1,000,526 544,119 90,584 67,992 38,208 91,659 149,351 76,103 30,22Illinois 18,658,428 11,095,296 6,963,256 1,178,623 855,362 633,206 961,248 1,810,144 894,336 630,33Indiana 9,108,931 5,499,308 3,240,898 404,748 301,446 172,511 515,758 970,504 500,067 375,86Iowa 3,808,200 2,321,413 1,298,184 221,575 190,698 107,000 211,919 334,070 126,516 106,40Kansas 3,718,153 2,211,723 1,330,311 214,352 164,214 132,381 220,718 362,493 149,150 87,00Kentucky 4,812,591 2,890,808 1,637,928 190,807 268,176 110,675 262,934 431,249 265,516 108,57Louisiana 5,554,766 3,329,812 1,894,461 242,499 290,079 132,883 298,406 499,808 291,985 138,80Maine 2,056,266 1,372,765 615,894 71,837 67,454 42,906 110,148 199,634 89,603 34,31Maryland 8,682,586 5,362,276 2,935,675 372,285 457,670 70,793 581,611 771,223 453,489 228,60Massachusetts 11,357,857 7,228,652 3,801,047 695,371 544,820 198,868 489,260 1,059,404 470,245 343,07Michigan 16,353,921 9,298,039 6,547,315 1,176,858 799,381 352,940 984,319 1,737,256 710,567 785,99Minnesota 7,310,284 4,752,362 2,219,764 202,668 331,253 187,212 311,077 561,682 399,531 226,34Mississippi 3,243,888 1,938,248 1,105,128 155,281 157,291 99,782 183,485 298,998 144,366 65,92Missouri 7,115,207 5 4,322,270 5 2,475,424 341,734 324,032 215,364 405,955 696,524 353,121 138,69

Montana 1,193,182 728,058 415,335 63,976 45,834 36,248 66,799 119,759 53,765 28,95Nebraska 2,512,914 1,596,345 742,605 105,770 83,036 86,942 128,338 219,947 67,228 51,34Nevada 2,722,264 1,699,144 926,157 102,148 105,459 50,549 186,648 265,001 97,766 118,58New Hampshire 2,021,144 1,309,782 651,292 136,131 61,831 68,408 110,650 170,967 85,358 17,94New Jersey 19,669,576 11,647,046 7,400,488 1,765,683 651,540 493,065 1,337,960 1,981,627 1,060,819 109,79

New Mexico 2,554,638 1,430,765 1,008,462 252,900 118,051 78,733 159,463 245,271 109,698 44,34New York 38,866,853 26,731,925 11,256,925 1,296,215 1,051,501 748,760 1,667,793 3,484,296 1,947,529 1,060,83North Carolina 9,567,000 5,905,821 3,123,628 519,334 352,584 182,344 637,979 762,785 362,897 305,70North Dakota 786,870 465,330 255,346 32,582 23,209 38,501 38,339 69,383 35,392 17,94Ohio 17,167,866 9,816,361 6,786,088 1,027,655 1,095,202 494,119 1,091,703 1,553,657 775,774 747,97Oklahoma 4,161,024 2,363,927 1,515,602 272,724 166,336 122,817 223,635 476,077 132,730 121,28Oregon 4,458,028 2,619,853 1,677,267 305,938 171,148 62,498 283,041 373,866 196,816 283,96Pennsylvania 18,711,100 11,540,622 6,451,395 899,572 720,808 575,594 821,821 1,911,951 882,870 638,78Rhode Island 1,825,900 1,134,114 646,008 185,055 86,278 22,309 91,245 146,777 68,614 45,73See notes at end of table.

9

Table 4.—Current expenditures for public elementary and secondary education, by function, subfunction, and state or jurisdiction: Fiscal year 2005

Total

Current expenditures1 [in thousands of dollars]

Support services2

9 
2

Table 4.—Current expenditures for public elementary and secondary education, by function, subfunction, and state or jurisdiction: Fiscal year 2005—Continued

State or jurisdiction Instruction Total

Student 

support 

services3

Instructional

staff

support

General 

administration

School 

administration

Operation 

and 

maintenance

Student 

transportation

O

sup

serv

South Carolina 5,312,739 3,142,227 1,889,111 366,397 355,376 64,514 304,752 486,600 163,674 147,South Dakota 916,563 532,279 333,056 50,768 41,526 33,461 45,548 95,762 31,211 34,Tennessee 6,446,691 5 4,161,966 5 1,971,361 215,183 358,154 125,960 354,649 580,812 228,921 107,

Texas 31,919,107 19,049,740 11,188,158 1,558,221 1,784,566 507,580 1,782,675 3,528,285 871,408 1,155,4

Utah 2,627,022 1,662,858 802,388 96,842 127,187 30,200 161,269 243,184 84,714 58,

Vermont 1,177,478 752,170 392,963 85,113 44,066 29,497 79,954 91,984 38,651 23,Virginia 10,705,162 6,565,103 3,699,642 508,516 681,319 161,403 628,778 1,033,579 518,209 167,

Washington 7,870,979 5 4,680,665 5 2,801,292 494,930 362,898 167,278 465,775 727,758 319,076 263,

West Virginia 2,527,767 1,529,908 858,435 88,866 86,130 66,792 138,025 260,613 178,001 40,

Wisconsin 8,435,359 5,189,139 2,966,702 386,464 415,654 225,947 428,770 800,987 318,895 389,Wyoming 863,423 511,018 324,752 50,936 45,962 18,441 47,521 92,636 38,099 31,

Other jurisdictions

American Samoa 58,163 29,135 17,283 2,476 4,695 619 2,282 5,175 678 1,Guam — — — — — — — — — 

Northern Mariana Islands 58,400 49,060 5,806 1,053 168 4,175 0 0 158 Puerto Rico 2,865,945 2,086,373 527,207 59,328 66,551 6,967 0 232,588 55,283 106,U.S. Virgin Islands 137,793 91,064 42,953 7,989 3,785 6,349 8,140 9,749 4,297 2,

1 Include instruction, instruction-related, support services, and other elementary/secondary current expenditures, but exclude expenditures on capital outlay, other programs, and interest on long-te2 An expenditure function divided into seven subfunctions: student support services, instructional staff support, general administration, school administration, operations and maintenance, student 

support services.

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

— Not available.

10

Total

Current expenditures1 [in thousands of dollars]

Support services2

4 U.S. totals include the 50 states and the District of Columbia.

5 Value affected by redistribution of reported values to correct for missing data items.

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 2005, Version 

6 Both the District of Columbia and Hawaii have only one school district each; therefore, neither is comparable to other states.

10 
3

State or jurisdiction Instruction Total

Student

support 

services3

Instructional

staff

support

General 

administration

School 

administration

Operation 

and 

maintenance

Student 

transportation

Other

support 

services

United States4 61.1 34.8 5.2 4.8 2.0 5.7 9.6 4.1 3.3 

Alabama 59.2 33.8 5.0 4.6 2.7 6.0 9.1 4.5 1.9 Alaska 57.7 39.0 6.3 5.1 1.5 5.9 12.9 3.6 3.8 Arizona 60.2 35.1 5.6 2.4 1.7 5.1 11.2 3.7 5.4 Arkansas 60.8 33.9 4.5 5.8 3.1 5.4 8.9 3.5 2.6 California 60.7 35.5 4.6 6.5 0.9 6.7 9.7 2.4 4.7 Colorado 56.6 39.9 4.3 5.1 1.4 6.5 10.2 3.1 9.3 Connecticut 63.6 32.8 5.8 3.3 2.0 5.6 9.1 4.7 2.3 Delaware 59.4 35.9 4.8 1.3 1.1 5.6 10.1 6.2 6.9 District of Columbia5 53.2 44.4 5.1 7.5 3.4 5.3 11.4 6.7 4.9 Florida 59.1 36.0 4.8 6.1 1.1 5.8 11.1 4.2 2.9 Georgia 63.1 31.7 4.7 5.3 1.4 6.1 7.3 3.9 3.0 Hawaii5 61.1 33.9 11.0 4.2 1.3 6.6 7.1 1.4 2.3 Idaho 61.8 33.6 5.6 4.2 2.4 5.7 9.2 4.7 1.9 Illinois 59.5 37.3 6.3 4.6 3.4 5.2 9.7 4.8 3.4 Indiana 60.4 35.6 4.4 3.3 1.9 5.7 10.7 5.5 4.1 Iowa 61.0 34.1 5.8 5.0 2.8 5.6 8.8 3.3 2.8 Kansas 59.5 35.8 5.8 4.4 3.6 5.9 9.7 4.0 2.3 Kentucky 60.1 34.0 4.0 5.6 2.3 5.5 9.0 5.5 2.3 Louisiana 59.9 34.1 4.4 5.2 2.4 5.4 9.0 5.3 2.5 Maine 66.8 30.0 3.5 3.3 2.1 5.4 9.7 4.4 1.7 Maryland 61.8 33.8 4.3 5.3 0.8 6.7 8.9 5.2 2.6 

Massachusetts 63.6 33.5 6.1 4.8 1.8 4.3 9.3 4.1 3.0 Michigan 56.9 40.0 7.2 4.9 2.2 6.0 10.6 4.3 4.8 Minnesota 65.0 30.4 2.8 4.5 2.6 4.3 7.7 5.5 3.1 Mississippi 59.8 34.1 4.8 4.8 3.1 5.7 9.2 4.5 2.0 Missouri 60.7 34.8 4.8 4.6 3.0 5.7 9.8 5.0 1.9 Montana 61.0 34.8 5.4 3.8 3.0 5.6 10.0 4.5 2.4 Nebraska 63.5 29.6 4.2 3.3 3.5 5.1 8.8 2.7 2.0 Nevada 62.4 34.0 3.8 3.9 1.9 6.9 9.7 3.6 4.4 New Hampshire 64.8 32.2 6.7 3.1 3.4 5.5 8.5 4.2 0.9 New Jersey 59.2 37.6 9.0 3.3 2.5 6.8 10.1 5.4 0.6 

New Mexico 56.0 39.5 9.9 4.6 3.1 6.2 9.6 4.3 1.7 New York 68.8 29.0 3.3 2.7 1.9 4.3 9.0 5.0 2.7 North Carolina 61.7 32.7 5.4 3.7 1.9 6.7 8.0 3.8 3.2 North Dakota 59.1 32.5 4.1 2.9 4.9 4.9 8.8 4.5 2.3 Ohio 57.2 39.5 6.0 6.4 2.9 6.4 9.0 4.5 4.4 Oklahoma 56.8 36.4 6.6 4.0 3.0 5.4 11.4 3.2 2.9 Oregon 58.8 37.6 6.9 3.8 1.4 6.3 8.4 4.4 6.4 Pennsylvania 61.7 34.5 4.8 3.9 3.1 4.4 10.2 4.7 3.4 Rhode Island 62.1 35.4 10.1 4.7 1.2 5.0 8.0 3.8 2.5 See notes at end of table.

Support services2

11

Current expenditures1

Table 5.—Percentage distribution of current expenditures for public elementary and secondary education, by function, subfunction, and state or jurisdiction: Fiscal year 2005

11 
4

\

Table 5.—Percentage distribution of current expenditures for public elementary and secondary education, by function, subfunction, and state or jurisdiction: Fiscal year 2005—Continued

State or jurisdiction Instruction Total

Student

support 

services3

Instructional

staff

support

General 

administration

School 

administration

Operation 

and 

maintenance

Student 

transportation

Other

support 

services

South Carolina 59.1 35.6 6.9 6.7 1.2 5.7 9.2 3.1 2.8 South Dakota 58.1 36.3 5.5 4.5 3.7 5.0 10.4 3.4 3.8 Tennessee 64.6 30.6 3.3 5.6 2.0 5.5 9.0 3.6 1.7 Texas 59.7 35.1 4.9 5.6 1.6 5.6 11.1 2.7 3.6 Utah 63.3 30.5 3.7 4.8 1.1 6.1 9.3 3.2 2.2 Vermont 63.9 33.4 7.2 3.7 2.5 6.8 7.8 3.3 2.0 Virginia 61.3 34.6 4.8 6.4 1.5 5.9 9.7 4.8 1.6 

Washington 59.5 35.6 6.3 4.6 2.1 5.9 9.2 4.1 3.3 

West Virginia 60.5 34.0 3.5 3.4 2.6 5.5 10.3 7.0 1.6 

Wisconsin 61.5 35.2 4.6 4.9 2.7 5.1 9.5 3.8 4.6 Wyoming 59.2 37.6 5.9 5.3 2.1 5.5 10.7 4.4 3.6 

Other jurisdictions

American Samoa 50.1 29.7 4.3 8.1 1.1 3.9 8.9 1.2 2.3 Guam — — — — — — — — — 

Northern Mariana Islands 84.0 9.9 1.8 0.3 7.1 0.0 0.0 0.3 0.4 Puerto Rico 72.8 18.4 2.1 2.3 0.2 0.0 8.1 1.9 3.7 U.S. Virgin Islands 66.1 31.2 5.8 2.7 4.6 5.9 7.1 3.1 1.9 

1 Include instruction, instruction-related, support services, and other elementary/secondary current expenditures, but exclude expenditures on capital outlay, other programs, and interest on long-te2 An expenditure function divided into seven subfunctions: student support services, instructional staff support, general administration, school administration, operations and maintenance, student 

other support services.

3 Include attendance and social work, guidance, health, psychological services, speech pathology, audiology, and other student support services.5 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 year 2005, Version 

Support services2

4 U.S. totals include the 50 states and the District of Columbia.

— Not available.

12

NOTE: Detail may not sum to totals because of rounding.# Rounds to zero.

Current expenditures1

12 
5

Table 6.—Student membership and current expenditures per pupil for public elementary and secondary education, by function, subfunction, and state or jurisdiction: Fiscal year 2005

State or jurisdiction

Fall 2004 

student 

membership Total Instruction Total

Student 

support 

services3

Instructional staff

support

General 

administration

School 

administration

Operation 

and 

maintenance

Student 

transportation

Other

support 

services

United States4 48,794,911 5 $8,701 5,6 $5,321 5,6 $3,024 5 $453 5 $417 5 $174 5 $495 5 $838 5 $358 5 $289 5 

Alabama 730,140 7,073 4,189 2,393 353 323 189 428 643 320 137 Alaska 132,970 10,847 6,262 4,231 682 551 160 635 1,404 388 411 Arizona 1,043,298 6,184 3,721 2,168 345 148 104 313 695 227 336 Arkansas 463,115 7,659 4,660 2,597 346 441 237 416 684 271 202 California 6,441,557 5 7,905 5 4,798 5 2,805 5 364 5 511 5 72 5 533 5 765 5 192 5 368 5 Colorado 765,976 7,826 4,428 3,123 340 397 111 507 800 241 726 Connecticut 577,390 12,263 7,804 4,021 708 405 243 690 1,116 572 287 Delaware 119,091 10,911 6,482 3,920 519 137 122 610 1,105 677 749 District of Columbia7 76,714 13,348 7,099 5,923 687 1,006 451 704 1,519 899 656 

Florida 2,639,336 7,215 4,268 2,600 347 439 78 416 804 305 211 Georgia 1,553,437 8,065 5,085 2,556 378 430 110 495 590 312 241 

Hawaii7 183,185 8,997 5,498 3,053 989 382 114 594 637 129 208 

Idaho 256,084 6,319 3,907 2,125 354 266 149 358 583 297 118 Illinois 2,097,503 8,896 5,290 3,320 562 408 302 458 863 426 301 Indiana 1,021,348 8,919 5,384 3,173 396 295 169 505 950 490 368 Iowa 478,319 7,962 4,853 2,714 463 399 224 443 698 265 222 Kansas 469,136 7,926 4,714 2,836 457 350 282 470 773 318 185 Kentucky 674,796 7,132 4,284 2,427 283 397 164 390 639 393 161 Louisiana 724,281 7,669 4,597 2,616 335 401 183 412 690 403 192 Maine 198,820 10,342 6,905 3,098 361 339 216 554 1,004 451 173 Maryland 865,561 10,031 6,195 3,392 430 529 82 672 891 524 264 

Massachusetts 975,574 11,642 7,410 3,896 713 558 204 502 1,086 482 352 Michigan 1,750,919 9,340 5,310 3,739 672 457 202 562 992 406 449 

Minnesota 838,503 8,718 5,668 2,647 242 395 223 371 670 476 270 Mississippi 495,376 6,548 3,913 2,231 313 318 201 370 604 291 133 Missouri 905,449 7,858 6 4,774 6 2,734 377 358 238 448 769 390 153 

Montana 146,705 8,133 4,963 2,831 436 312 247 455 816 366 197 Nebraska 285,761 8,794 5,586 2,599 370 291 304 449 770 235 180 Nevada 400,083 6,804 4,247 2,315 255 264 126 467 662 244 296 New Hampshire 206,852 9,771 6,332 3,149 658 299 331 535 827 413 87 New Jersey 1,393,347 14,117 8,359 5,311 1,267 468 354 960 1,422 761 79 

New Mexico 326,102 7,834 4,387 3,092 776 362 241 489 752 336 136 New York 2,836,337 13,703 9,425 3,969 457 371 264 588 1,228 687 374 North Carolina 1,385,754 6,904 4,262 2,254 375 254 132 460 550 262 221 North Dakota 100,513 7,829 4,630 2,540 324 231 383 381 690 352 178 Ohio 1,840,032 9,330 5,335 3,688 558 595 269 593 844 422 407 Oklahoma 629,476 6,610 3,755 2,408 433 264 195 355 756 211 193 Oregon 552,322 8,071 4,743 3,037 554 310 113 512 677 356 514 

Pennsylvania 1,828,089 10,235 6,313 3,529 492 394 315 450 1,046 483 349 

Rhode Island 156,498 11,667 7,247 4,128 1,182 551 143 583 938 438 292 See notes at end of table.

13

Current expenditures1 per pupil

Support services2 per pupil

13 
6

Table 6.—Student membership and current expenditures per pupil for public elementary and secondary education, by function, subfunction, and state or jurisdiction: Fiscal year 2005—Continued

State or jurisdiction

Fall 2004 

student 

membership Total Instruction Total

Student 

support 

services3

Instructional staff

support

General 

administration

School 

administration

Operation 

and 

maintenance

Student 

transportation

Other

support 

services

South Carolina 703,736 7,549 4,465 2,684 521 505 92 433 691 233 210 

South Dakota 122,798 7,464 4,335 2,712 413 338 272 371 780 254 283 Tennessee 941,091 6,850 6 4,422 6 2,095 229 381 134 377 617 243 114 

Texas 4,405,215 7,246 4,324 2,540 354 405 115 405 801 198 262 Utah 503,607 5,216 3,302 1,593 192 253 60 320 483 168 117 Vermont 98,352 11,972 7,648 3,995 865 448 300 813 935 393 241 Virginia 1,204,739 8,886 5,449 3,071 422 566 134 522 858 430 139 Washington 1,020,005 7,717 6 4,589 6 2,746 485 356 164 457 713 313 258 West Virginia 280,129 9,024 5,461 3,064 317 307 238 493 930 635 143 Wisconsin 864,757 9,755 6,001 3,431 447 481 261 496 926 369 451 Wyoming 84,733 10,190 6,031 3,833 601 542 218 561 1,093 450 368 

Other jurisdictions

American Samoa 16,126 3,607 1,807 1,072 154 291 38 142 321 42 84 Guam 30,605 — — — — — — — — — — 

Northern Mariana Islands 11,601 5,034 4,229 500 91 15 360 0 0 14 22 Puerto Rico 575,648 4,979 3,624 916 103 116 12 0 404 96 185 U.S. Virgin Islands 16,429 8,387 5,543 2,614 486 230 386 495 593 262 161 # Rounds to zero.

1 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 2 An expenditure function divided into seven subfunctions: student support services, instructional staff support, general administration, school administration, operations and maintenance, student tra

support services.

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

NOTE: Detail may not sum to totals because of rounding. — Not available.

14

SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public Education Financial Survey (NPEFS)," fiscal year 2005, Version 1

Current expenditures1 per pupil

Support services2 per pupil

4 U.S. totals include the 50 states and the District of Columbia.5 The prekindergarten student membership was imputed, affecting the total student count and per pupil expenditures calculation.6 Value affected by redistribution of reported expenditure values to correct for missing data items.7 Both the District of Columbia and Hawaii have only one school district each; therefore, neither is comparable to other states.

14 
15 

Table 7.—Current instruction and instruction-related expenditures for public elementary and secondary education, by function and state or jurisdiction: Fiscal

Table 7. year 2005

State or jurisdiction Total Salaries

Employee 

benefits

Purchased 

services

Tuition to outof-state and 

private 

schools

Instructional 

supplies Other

United States2 $279,960,659 3 $190,877,019 $58,504,263 $11,715,679 3 $3,605,864 3 $13,918,010 $1,339,824 3

Alabama 3,294,639 2,159,206 722,329 114,332 2,008 282,781 13,983

Alaska 905,938 570,683 199,107 58,619 0 50,688 26,843

Arizona 4,036,555 3,142,210 582,754 128,544 5,320 156,336 21,391

Arkansas 2,362,466 1,642,161 393,643 94,230 4,564 205,524 22,344

California 34,202,470 22,748,296 7,268,764 1,731,540 661,120 1,788,060 4,689

Colorado 3,696,273 2,652,904 560,625 114,591 48,166 266,337 53,650

Connecticut 4,739,477 3,120,527 1,036,525 159,300 269,985 144,522 8,619

Delaware 788,243 523,151 209,176 2,992 6,525 40,574 5,825

District of Columbia4 621,744 376,086 41,992 67,262 125,438 6,753 4,213

Florida 12,422,342 8,096,696 2,217,437 1,300,972 508 680,771 125,958

Georgia 8,568,112 6,062,470 1,687,921 204,825 4,040 553,407 55,449

Hawaii4 1,077,212 707,305 223,437 66,087 2,311 66,251 11,821

Idaho 1,068,518 734,548 233,706 40,153 649 58,984 477

Illinois 11,950,659 8,402,602 2,385,230 465,110 206,813 474,970 15,933

Indiana 5,800,754 3,593,532 1,869,292 108,914 4 189,560 39,452

Iowa 2,512,112 1,774,711 528,468 82,028 18,596 104,538 3,769

Kansas 2,375,938 1,756,786 383,991 77,720 1,938 138,975 16,528

Kentucky 3,158,984 2,271,965 652,891 68,414 216 145,354 20,144

Louisiana 3,619,891 2,508,020 805,059 75,512 1,268 217,783 12,249

Maine 1,440,219 904,241 350,601 61,094 71,998 45,488 6,797

Maryland 5,819,946 3,899,512 1,335,505 139,110 220,636 214,136 11,046

Massachusetts 7,773,472 5,201,595 1,967,215 43,604 376,128 157,266 27,665

Michigan 10,097,420 6,442,849 2,739,018 517,572 92 365,767 32,122

Minnesota 5,083,615 3,555,131 1,038,309 227,233 46,621 198,142 18,179

Mississippi 2,095,539 1,490,886 402,140 71,234 4,209 117,202 9,868

Missouri 4,646,302 3 3,285,380 763,174 177,631 3 9,402 3 382,996 27,719 3

Montana 773,891 532,071 147,023 31,956 620 59,101 3,121

Nebraska 1,679,381 1,158,181 367,386 62,937 15,074 60,839 14,963

Nevada 1,804,602 1,148,009 396,299 46,679 480 137,360 75,776

New Hampshire 1,371,613 880,438 289,041 43,989 110,512 44,726 2,907

New Jersey 12,298,586 8,072,458 2,711,668 383,318 525,118 488,262 117,761

New Mexico 1,548,816 1,056,159 297,172 80,196 0 107,764 7,525

New York 27,783,425 18,463,339 6,859,730 1,286,196 235,807 934,306 4,047

North Carolina 6,258,405 4,685,260 1,009,263 178,579 0 378,320 6,982

North Dakota 488,539 347,678 94,978 15,959 2,449 25,570 1,906

Ohio 10,911,563 7,344,936 2,358,767 482,432 126,592 452,037 146,799

Oklahoma 2,530,263 1,790,653 456,919 57,540 0 212,875 12,276

Oregon 2,791,001 1,742,711 719,178 127,580 21,340 165,828 14,364

Pennsylvania 12,261,431 8,110,712 2,609,070 765,272 202,368 549,976 24,032

Rhode Island 1,220,392 806,465 291,802 23,398 66,746 29,754 2,227

South Carolina 3,497,602 2,450,926 667,184 137,420 214 213,442 28,416

South Dakota 573,805 387,440 105,407 29,163 5,618 44,227 1,949

Tennessee 4,520,120 3 3,122,766 812,721 119,166 229 3 447,178 18,060

Texas 20,834,306 15,811,301 2,458,301 894,583 40,275 1,435,355 194,491

Utah 1,790,045 1,183,641 464,378 43,414 300 92,878 5,434

Vermont 796,236 496,134 160,592 47,305 64,381 25,666 2,158

Virginia 7,246,422 5,155,484 1,490,144 205,870 3,526 387,319 4,079

Washington 5,043,563 3 3,601,212 910,465 261,905 9,278 3 225,942 34,762

West Virginia 1,616,037 985,868 500,412 40,059 881 88,431 385

Wisconsin 5,604,793 3,554,144 1,604,273 121,311 84,978 222,577 17,511

Wyoming 556,980 365,583 123,778 30,829 520 35,109 1,162

Other jurisdictions

American Samoa 33,830 19,535 3,776 4,289 0 4,368 1,862

Guam — — — — — — —

Northern Mariana Islands 49,229 33,288 8,934 3,784 0 3,218 5

Puerto Rico 2,152,924 1,711,416 265,508 75,964 0 44,005 56,030

U.S. Virgin Islands 94,849 74,282 18,877 213 0 1,427 51

1 Include salaries and benefits for teachers, teaching assistants, librarians and library aides, in-service teacher trainers, curriculum development, student 

assessment, technology, and supplies and purchased services related to these activities.

SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public Education Financial Survey 

(NPEFS)," fiscal year 2005, Version 1a.

Current instruction and instruction-related expenditures1

 [in thousands of dollars]

NOTE: Detail may not sum to totals because of rounding. 

4 Both the District of Columbia and Hawaii have only one school district each; therefore, neither is comparable to other states.

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.

— Not available.
16 

Table 8.—Total expenditures for public elementary and secondary education and other related programs, by type of expenditure and state or jurisdiction: Fiscal

Table 8.—year 2005 

Current for public Facilities

 elementary/ acquisition

 secondary and Replacement Other Interest

State or jurisdiction Total education1 construction Equipment programs2 on debt

 United States3 $499,068,816 4,5 $424,562,095 4 $47,596,207 $5,944,520 4,5 $7,664,672 4,5 $13,301,322 4

Alabama 5,896,594 5,164,406 454,943 59,141 106,665 111,439

Alaska 1,754,755 1,442,269 253,076 15,637 8,821 34,952

Arizona 7,576,342 5 6,451,870 629,796 213,307 4,5 49,699 5 231,669

Arkansas 4,099,536 3,546,999 359,327 77,660 4 25,400 90,151

California 63,194,472 50,918,654 9,790,496 211,338 1,002,841 1,271,142

Colorado 7,272,972 5,994,440 782,551 141,085 56,764 298,132

Connecticut 8,383,755 5 7,080,396 953,815 84,487 4,5 129,658 5 135,400

Delaware 1,518,723 1,299,349 170,426 10,730 4 15,678 4 22,541

District of Columbia6 1,188,086 1,023,952 135,532 15,400 4 13,202 0

Florida 23,829,096 19,042,877 3,584,238 219,152 440,006 542,823

Georgia 14,533,211 12,528,856 1,641,757 153,142 32,926 176,530

Hawaii6 1,805,479 1,648,086 20,438 42,217 56,247 38,491

Idaho 1,844,208 1,618,215 151,403 31,278 4,252 39,060

Illinois 21,469,001 18,658,428 1,689,069 448,422 4 140,974 532,107

Indiana 10,522,467 4 9,108,931 795,242 180,870 4 62,965 374,459 4

Iowa 4,447,291 3,808,200 451,920 86,393 35,790 64,989

Kansas 4,127,279 3,718,153 122,912 149,454 4,559 132,201

Kentucky 5,739,358 4,812,591 612,300 122,289 76,445 115,733

Louisiana 6,066,206 5,554,766 276,323 77,564 51,921 105,632

Maine 2,245,242 2,056,266 86,114 34,286 22,436 46,140

Maryland 9,783,967 8,682,586 872,641 91,673 22,417 114,649

Massachusetts 12,502,569 11,357,857 556,712 86,598 4 192,131 309,271

Michigan 19,694,819 16,353,921 1,864,872 244,371 4 335,192 896,463

Minnesota 8,939,104 7,310,284 802,041 135,694 4 332,149 358,936

Mississippi 3,538,357 3,243,888 107,395 93,605 27,505 65,964

Missouri 8,241,561 4 7,115,207 4 529,507 180,256 4 157,872 258,719

Montana 1,273,750 1,193,182 44,518 18,718 6,580 10,752

Nebraska 2,811,778 2,512,914 174,723 68,227 4 3,877 4 52,038

Nevada 3,477,243 2,722,264 489,437 61,038 18,202 186,301

New Hampshire 2,239,798 2,021,144 138,598 25,185 6,087 48,783

New Jersey 22,415,297 19,669,576 2,107,140 99,717 4 214,367 4 324,497

New Mexico 3,083,276 2,554,638 432,271 28,863 28,481 39,023

New York 43,294,263 38,866,853 2,007,394 367,632 1,632,037 420,347

North Carolina 10,930,426 9,567,000 872,625 97,334 46,683 346,783

North Dakota 890,172 786,870 63,925 22,795 5,991 10,591

Ohio 20,059,937 17,167,866 1,679,160 376,009 438,968 397,933

Oklahoma 4,555,577 4,161,024 276,197 66,776 13,171 38,409

Oregon 5,521,697 4,458,028 331,046 32,819 485,192 214,612

Pennsylvania 21,870,280 18,711,100 1,714,116 235,375 439,537 770,153

Rhode Island 1,923,342 1,825,900 7,105 13,430 4 48,763 28,145

South Carolina 6,525,760 5,312,739 849,487 79,306 64,385 219,842

South Dakota 1,064,354 916,563 93,077 31,456 4 3,021 20,237

Tennessee 7,129,834 4 6,446,691 4 367,758 100,784 51,722 162,879

Texas 39,466,188 31,919,107 5,242,094 349,194 300,575 1,655,219

Utah 3,253,483 2,627,022 416,329 55,266 80,249 74,617

Vermont 1,259,230 1,177,478 44,105 19,237 3,989 14,420

Virginia 12,152,662 10,705,162 902,937 277,365 69,118 198,079

Washington 9,556,204 4 7,870,979 4 1,188,622 103,499 45,297 347,806

West Virginia 2,632,237 2,527,767 14,259 38,258 35,227 16,727

Wisconsin 10,439,481 8,435,359 320,410 135,748 216,635 1,331,330

Wyoming 1,028,099 863,423 124,028 34,438 2,004 4,207

Other jurisdictions

American Samoa 65,647 58,163 3,443 817 3,224 0

Guam — — — — — —

Northern Mariana Islands 60,243 58,400 1,019 452 372 0

Puerto Rico 2,997,288 2,865,945 16,916 52,109 62,319 0

U.S. Virgin Islands 150,675 137,793 10,250 1,117 1,515 0

1 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 Include expenditures for community services, adult education, community colleges, private schools, and other programs that are not part of public elementary

SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public Education Financial Survey 

(NPEFS)," fiscal year 2005, Version 1a.

NOTE: Detail may not sum to totals because of rounding. 

Expenditures [in thousands of dollars]

6 Both the District of Columbia and Hawaii have only one school district each; therefore, neither is comparable to other states.

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.

5 Value contains imputation for missing data.

and secondary education.

— Not available.
17 

Appendix A: Methodology and Technical Notes 

Common Core of Data survey system. 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 of the Common 

Core of Data (CCD) survey system, while the School District Finance Survey and the National 

Public Education Financial Survey (NPEFS) are the fiscal components. These surveys are 

reported annually by state education agencies (SEAs) through the efforts of state CCD 

coordinators. Participation in the CCD is voluntary. 

Data for CCD surveys are collected from SEAs through an online reporting system. They are 

then processed, edited, and verified by the U.S. Census Bureau, the National Center for 

Education Statistics (NCES), and the Education Statistics Services Institute (ESSI) of the 

American Institutes for Research (AIR). The 2004–05 school year NPEFS collection opened on 

March 15, 2005 and closed on September 5, 2006. All states, the District of Columbia, and four 

of the five other participating jurisdictions reported in the FY05 NPEFS collection. Guam did not 

report any data. 

Data quality. Staff at NCES, the Census Bureau, and ESSI 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 change the data value. 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 change 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 FY05 file, which can be accessed at: http://NCES.ed.gov/ccd/stfis.asap. 

Imputed and adjusted data. NCES imputes and adjusts some reported values in the NPEFS to 

create data files that more accurately reflect finance data and to improve comparability among 

states. Imputations and adjustments are performed on data from the 50 states and the District of 

Columbia only, with the exception of adjustments for direct support expenditures (for and on 

behalf of school districts), which are also performed on data from some other jurisdictions. 

• Imputations correct cases in which a value is not reported at all, indicating that subtotals for 

the item are underreported. An imputation by NCES assigns a value to the missing item, and 

the subtotals containing this item are increased by the amount of the imputation. The same 

method is used for imputing revenues and expenditures. Revenues are imputed using total 

revenues, and expenditures are imputed using total expenditures. 

• Adjustments 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 
18 

items. NCES would adjust these two responses by reducing the amount reported for 

instructional support staff salaries and adding that amount to student support staff salaries. 

The total for salaries and total expenditures would not be affected by this adjustment.2

All imputed values in the tables in this report are footnoted, and imputed values are never used in 

the imputation of another value. Totals and subtotals in tables are footnoted if one or more items 

in the total or subtotal are imputed or adjusted. In some instances, state values are affected by 

redistribution of reported values to correct for missing data items. 

Totals. Totals reported in the tables are limited to the 50 states and the District of Columbia. 

They 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 and expenditures per student than most other school districts have. Similarly, 

Hawaii is a single school district and funds public education primarily through state taxes. 

Because of this, Hawaii’s data may pose similar problems of comparability. 

Inflation-adjusted data. Data in figure 3 in this report have been adjusted to fiscal year 2005 

dollars to account for inflation using the Consumer Price Index (CPI). 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. The NPEFS data are not adjusted to 

conform to a uniform fiscal year across states. 

 2

 For more information on imputed and adjusted data, see Hill (2006). 
19 

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 that provides free public elementary and/or secondary education to 

eligible students under a specific charter granted by the state legislature or other appropriate 

authority and that is designated by such authority to be a charter school. 

current expenditures—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 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. 

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 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 
20 

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.

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. 

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.
21 

local education agency (LEA)—An agency at the local level whose primary responsibility is to 

operate public schools or to contract for public school services. An LEA is also called a school 

district. 

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.

operations 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. 

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. 

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 full- and 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, full-time 

department chairpersons, and graduation expenses. 
22 

state revenues— Revenues received by LEAs from the state, including unrestricted grants-inaid, 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 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.