Chapter: 3/Elementary and Secondary Education

Section: Finance

For more information, see the Reader’s Guide and the Guide to Sources.

Page 1 of 3

Public School Expenditures

From 2000–01 to 2010–11, current expenditures per student in public elementary 

and secondary schools increased by 14 percent, after adjusting for inflation. 

Current expenditures per student in 2010–11 ($11,153) decreased from the amount 

expended per student in 2009–10 ($11,353).

Total expenditures for public elementary and secondary 

schools in the United States amounted to $632 billion 

in 2010–11, or $12,608 per public school student (in 

constant 2012–13 dollars, based on the Consumer Price 

Index). These expenditures include $11,153 per student 

in current expenditures for operation of schools; $1,076 

for capital outlay (i.e., expenditures for property and for 

buildings and alterations completed by school district 

staff or contractors); and $379 for interest on school debt. 

Figure 1. Total expenditures per student in fall enrollment in public elementary and secondary schools nationwide, 

in constant 2012–13 dollars, by type of expenditure: 2000–01, 2005–06, 2009–10, and 2010–11 

Type of expenditure

Total expenditures per student

2000–01 2005–06 2009–10 2010–11

Current expenditures Capital outlay Interest on long-term school debt

0

2,000

4,000

6,000

8,000

10,000

$12,000

$9,751

$10,632

$11,353 $11,153

$1,290 $1,356 $1,225 $1,076

$285 $340 $373 $379

NOTE: “Current expenditures,” “Capital outlay,” and “Interest on school debt” are subcategories of “Total expenditures.” “Capital outlay” includes expenditures 

for property and for buildings and alterations completed by school district staff or contractors. Expenditures are reported in constant 2012–13 dollars, based 

on the Consumer Price Index (CPI). 

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

selected years 2000–01, 2005–06, 2009–10, and 2010–11. See Digest of Education Statistics 2013, table 236.60.

From 2000–01 to 2010–11, current expenditures per in constant 2012–13 dollars) during the same period of 

student enrolled in the fall in public elementary and 

secondary schools increased by 14 percent (from $9,751 

to $11,153 in constant 2012–13 dollars). The amount 

for 2010–11, however, was lower than the amount for 

2009–10 ($11,353). 

Interest payments on school debt per student in fall 

enrollment increased by 33 percent (from $285 to $379 

2000–01 to 2010–11, and the amount for 2009–10 ($373) 

was lower than the amount for 2010–11. Capital outlay 

expenditures per student in 2010–11 ($1,076) were 17 

percent lower than the 2000–01 amount ($1,290) and 

12 percent lower than the 2009–10 amount ($1,225); 

however, there were some fluctuations during this period.
Chapter: 3/Elementary and Secondary Education

Section: Finance

For more information, see the Reader’s Guide and the Guide to Sources.

Page 2 of 3

Figure 2. Current expenditures per student in fall enrollment in public elementary and secondary schools 

nationwide, in constant 2012–13 dollars, by type of expenditure: 2000–01, 2005–06, 2009–10, and 2010–11

Type of expenditure

Current expenditures per student

2000–01 2005–06 2009–10 2010–11

Instruction Student support Instructional staff 

services

Operation and 

maintenance

Administration Transportation Food services

0

2,000

4,000

6,000

$8,000

$6,000

$6,481

$6,950

$6,823

$484

$552

$630

$621 $446$519

$543

$526

$953

$1,049

$1,082

$1,062

$747

$810

$843

$827

$393

$446

$472

$473 $387

$409

$433

$431

NOTE: “Instruction,” “Student support,” “Instructional staff services,” “Operation and maintenance,” “Administration,” “Transportation,” and “Food services” 

are subcategories of “Current expenditures.” “Student support” includes expenditures for guidance, health, attendance, and speech pathology services. 

“Instructional staff services” include expenditures for curriculum development, staff training, libraries, and media and computer centers. “Administration” 

includes both general administration and school administration. “Transportation” refers to student transportation. Expenditures are reported in constant 

2012–13 dollars, based on the Consumer Price Index (CPI). 

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

selected years 2000–01, 2005–06, 2009–10, and 2010–11. See Digest of Education Statistics 2013, table 236.60.

In addition to being reported by type, expenditures are 

also reported by function, which refers to costs associated 

with different operational aspects of the reported current 

expenditures. Per student current expenditures (in 

constant 2012–13 dollars) increased for most functions 

between 2000–01 and 2010–11, although expenditures 

for most functions were lower in 2010–11 than in 2009–

10. Instruction—the single largest component of current

expenditures—made up about 61 percent of the total, or 

$6,823, per student in 2010–11. Instruction expenditures 

include salaries and benefits of teachers and teaching 

assistants as well as costs for instructional materials and 

instructional services provided under contract. Between 

2000–01 and 2010–11, expenditures per student for 

instruction increased by 14 percent (from $6,000 to 

$6,823), though they were lower in 2010–11 than in 

2009–10 ($6,950). Expenditures between 2000–01 and 

2010–11 for many major school functions increased 

more rapidly. For example, expenditures per student for 

student support services, such as guidance and health 

personnel, increased by 28 percent (from $484 to $621). 

Expenditures per student for instructional staff services, 

including curriculum development, staff training, 

libraries, and media and computer centers, increased by 

18 percent, reaching $526 in 2010–11, although they were 

lower than in 2009–10 ($543). In general, expenditures 

in other categories also increased between 2000–01 and 

2010–11.
Page 3 of 3

Figure 3. Percentage of current expenditures per student in fall enrollment in public elementary and secondary 

schools nationwide, by type of expenditure: 2000–01, 2005–06, 2009–10, and 2010–11

Type of expenditure

Percent

2000–01 2005–06 2009–10 2010–11

Salaries Benefits Purchased services Supplies

0

10

20

30

40

50

60

70

80

90

100

64 61 60 59

17 20 21 21

9 10 10 10 8 8 8 8

NOTE: All percentages are based on constant 2012–13 dollars, adjusted using the Consumer Price Index (CPI). 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,” 

selected years 2000–01, 2005–06, 2009–10, and 2010–11. See Digest of Education Statistics 2013, table 236.60.

Current expenditures for education can also be expressed 

in terms of the percentage of funds going toward 

salaries and benefits for all staff or for supplies for all 

activities. On a national basis in 2010–11, approximately 

80 percent of current expenditures were for salaries and 

benefits for staff. Approximately 10 percent of current 

expenditures were for purchased services, which include 

a wide variety of items, such as contracts for food, 

transportation, or janitorial services, or for professional 

development for teachers. Generally speaking, this 

expenditure distribution shifted only slightly from 

2000–01 to 2010–11, when expenditures for purchased 

services increased from 9 to 10 percent. Eight percent 

of school expenditures were for supplies, ranging from 

books to heating oil. The percentages of expenditures for 

tuition and for supplies changed less than one percentage 

point. For expenditures on supplies, there were small 

fluctuations in this percentage during the period. There 

were, however, shifts within the distribution of the labor 

costs for staff, as the proportion of school budgets for 

staff salaries decreased from 64 percent in 2000–01 to 59 

percent in 2010–11, and the proportion of staff benefits 

increased from 17 to 21 percent during this period.

Reference tables: Digest of Education Statistics 2013, tables 

236.10, 236.55, and 236.60

Glossary: Consumer Price Index (CPI); Current expenditures 

(elementary/secondary); Expenditures, total; Public school or 

institution; Salary 

Chapter: 3/Elementary and Secondary Education

Section: Finance

For more information, see the Reader’s Guide and the Guide to Sources.