170 The Condition of Education 1997

Financial and Human Resources of Educational Institutions

Public elementary and secondary expenditures per student

Public elementary and secondary spending can be divided into three main functional areas:

instruction, support services, and capital outlay. How school districts spend the funds they

receive are influenced by many factors: The overall level of funding, the organizational structure

of the district, district- and state-level goals, differences in student needs (e.g., demand for

special education services and programs for limited-English-proficient students), and the relative

cost of educational resources (e.g., teacher salaries, building maintenance, and construction

costs for new schools). The distribution of expenditures across functional areas is an indication

of how different public school systems allocate funds to meet their specific needs.

n In the 1993–94 school year, public schools spent

$6,330 per pupil (in 1996 constant dollars). Of that

amount, more than half ($3,449) was spent on instruction, which includes teacher salaries and

benefits, supplies, and purchased instructional

services.

n Between the 1989–90 and 1993–94 school years,

the percentage of total expenditures per pupil that

public schools spent on instruction remained relatively constant, while the percentage of

expenditures per pupil spent on support services

decreased and the percentage spent on capital outlay increased.

n In the 1992–93 school year, relatively high wealth

school districts (those with a median household

income of $35,000 or more) spent more per pupil

than school districts with less wealth. The distribution of expenditures across functional areas was

fairly similar regardless of the wealth of the school

district (see supplemental table 52-1).

n School districts with a low percentage of minority

school-age children (less than 20 percent) spent

slightly more per pupil on capital outlay than

school districts with a high percentage of minority school-age children (20 percent or more), while

those districts with a high percentage of minority

school-age children spent slightly more on support services than those districts with a low

percentage of minority school-age children.

Public school expenditures per pupil (in 1996 constant dollars) and percentage distribution, by function:

School years 1989–90 to 1993–94

Public school expenditures per pupil (in 1996 constant dollars), by function and selected district

characteristics: School year 1992–93

NOTE: Details may not add to totals due to rounding. Median

household income categories are in 1992–93 dollars. See the glossary

for definitions of specific functions. The number of pupils includes

those who were enrolled on October 1. The Consumer Price Index

(CPI) was used to adjust expenditures into constant 1996 dollars. See

table 53-1 for resources on alternative adjustment approaches.

SOURCE: U.S. Department of Education, National Center for

Education Statistics, Common Core of Data, “National Public

Education Financial Survey,” various years and “School District Fiscal

Data,” 1992–93. U.S. Department of Commerce, Bureau of the Census,

“1990 Census School District Special Tabulations.”

Percentage distribution

School Instruc- Support Capital Instruc- Support Capital

year Total tion services outlay Other Total tion services outlay Other

1989–90 $6,203 $3,371 $2,217 $430 $184 100.0 54.3 35.7 6.9 3.0

1990–91 6,527 3,546 2,315 471 195 100.0 54.3 35.5 7.2 3.0

1991–92 6,315 3,431 2,213 370 300 100.0 54.3 35.0 5.9 4.7

1992–93 6,202 3,374 1,996 566 267 100.0 54.4 32.2 9.1 4.3

1993–94 6,330 3,449 2,026 578 276 100.0 54.5 32.0 9.1 4.4

Support Capital

Selected district characteristics Total Instruction services outlay Other

Median household income 

 Less than $20,000 $5,237 $2,993 $1,709 $434 $100

 $20,000–24,999 5,487 3,147 1,723 473 143

 $25,000–29,999 5,881 3,413 1,792 490 187

 $30,000–34,999 5,794 3,260 1,831 551 152

 $35,000 or more 6,661 3,737 2,102 630 192

Percentage of minority school-age children

 Less than 20 percent 5,972 3,384 1,828 580 180

 20 percent or more 5,922 3,392 1,907 474 149
The Condition of Education 1997

NOTE: Median household income categories are in 1992–93 dollars. 

See the glossary for a definition of functions. The number of pupils 

includes those who were enrolled on October 1. The Consumer 

Price Index (CPI) was used to adjust expenditures into constant 1996 

dollars. See table 53-1 for resources on alternative adjustment 

approaches.

SOURCE: U.S. Department of Education, National Center for 

Education Statistics, Common Core of Data, "National Public 

Education Financial Survey," various years and "School District Fiscal 

Data," 1991–92. U.S. Department of Commerce, Bureau of the 

Census, "1990 Census School District Special Tabulations."

Indicator 52

Public school expenditures per pupil (in constant 1996 dollars), by function

171

School years 1989–90 to 1993–94

1989–90 1990–91 1991–92 1992–93 1993–94

0

1,000

2,000

3,000

4,000

5,000

6,000

7,000

$8,000

0

1,000

2,000

3,000

4,000

5,000

6,000

7,000

$8,000

Expenditures per pupil

By median household income: School year 1992–93

Total

Instructional

Support services

Capital outlay

$0 1,000 2,000 3,000 4,000 5,000 6,000 7,000 8,000

$0 1,000 2,000 3,000 4,000 5,000 6,000 7,000 8,000

Expenditures per pupil

 Less than $20,000

 20,000–$24,999

 25,000–29,999

 30,000–34,999

 35,000 or more

By percentage of minority school-age children: School year 1992–93

Total

Instructional

Support services

Capital outlay

$0 1,000 2,000 3,000 4,000 5,000 6,000 7,000 8,000

$0 1,000 2,000 3,000 4,000 5,000 6,000 7,000 8,000

Expenditures per pupil

Less than 20 percent

20 percent or more

Total

Instructional

Support services

Capital outlay
Public school expenditures per pupil (in 1996 constant dollars) and percentage distribution,

by function: School years 1989–90 to 1993–94

Percentage distribution

School Instruc- Support Capital Instruc- Support Capital

year Total tion services outlay Other Total tion services outlay Other

1989–90 $6,203 $3,371 $2,217 $430 $184 100.0 54.3 35.7 6.9 3.0

1990–91 6,527 3,546 2,315 471 195 100.0 54.3 35.5 7.2 3.0

1991–92 6,315 3,431 2,213 370 300 100.0 54.3 35.0 5.9 4.7

1992–93 6,202 3,374 1,996 566 267 100.0 54.4 32.2 9.1 4.3

1993–94 6,330 3,449 2,026 578 276 100.0 54.5 32.0 9.1 4.4

NOTE: Details may not add to totals due to rounding. See glossary for definitions of specific functions. 

The number of pupils includes those who were enrolled on October 1. The Consumer Price Index (CPI) was used to adjust 

expenditures into constant 1996 dollars. See table 53-1 for resources on alternative adjustment approaches.

SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data, "National 

Public Education Financial Survey," various years.
Public school expenditures per pupil (in 1996 constant dollars), by function and selected 

district characteristics: School year 1992–93

Support Capital

Selected district characteristics Total Instruction services outlay Other

Median household income 

 Less than $20,000 $5,237 $2,993 $1,709 $434 $100

 $20,000–24,999 5,487 3,147 1,723 473 143

 $25,000–29,999 5,881 3,413 1,792 490 187

 $30,000–34,999 5,794 3,260 1,831 551 152

 $35,000 or more 6,661 3,737 2,102 630 192

Percentage of minority school-age children

 Less than 20 percent 5,972 3,384 1,828 580 180

 20 percent or more 5,922 3,392 1,907 474 149

NOTE: Details may not add to totals due to rounding. Median household income categories are in 1992–93 dollars.

See glossary for definitions of specific functions. The number of pupils includes those who were enrolled on October 1.

The Consumer Price Index (CPI) was used to adjust expenditures into constant 1996 dollars. See table 53-1 for resources

on alternative adjustment approaches.

SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data, "School

District Fiscal Data," 1992–93. U.S. Department of Commerce, Bureau of the Census, "1990 Census School District 

Special Tabulations."
Table 52-1 Percentage distribution of public school expenditures,

by function and selected district characteristics: School year 1992–93

Percentage Support Capital

Selected district characteristics distribution Total Instruction services outlay Other

Median household income

 Less than $20,000 18.1 100.0 57.2 32.6 8.3 1.9

 20,000–24,999 27.4 100.0 57.4 31.4 8.6 2.6

 25,000–29,999 20.8 100.0 58.0 30.5 8.3 3.2

 30,000–34,999 12.9 100.0 56.3 31.6 9.5 2.6

 35,000 or more 20.8 100.0 56.1 31.6 9.5 2.9

Percentage of school-age children in poverty

 0–5 15.8 100.0 56.1 31.6 9.0 3.3

 6–20 53.7 100.0 56.4 31.0 9.9 2.7

 21–40 25.2 100.0 58.3 31.5 7.5 2.7

 41 or more 5.3 100.0 56.0 34.1 8.0 1.9

Percentage of limited English proficient school-age children

 None 41.1 100.0 56.4 30.4 8.3 4.9

 Less than 5 54.0 100.0 56.5 31.5 9.4 2.5

 5 or more 4.9 100.0 59.4 30.8 6.6 3.1

Percentage of minority school-age children

 Less than 20 percent 82.6 100.0 56.7 30.6 9.7 3.0

 20 percent or more 17.4 100.0 57.3 32.2 8.0 2.5

NOTE: Details may not add to totals due to rounding. Median household income categories are in 1992–93 dollars.

See glossary for definitions of specific functions. The number of pupils includes those who were enrolled on October 1.

SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data, "School

District Fiscal Data," 1992–93. U.S. Department of Commerce, Bureau of the Census, "1990 Census School District 

Special Tabulations."
Table 52-2 Public school expenditures per pupil (in 1996 constant dollars), by function 

and selected district characteristics: School year 1992–93

Support Capital

Selected district characteristics Total Instruction services outlay Other

Median household income 

 Less than $20,000 $5,237 $2,993 $1,709 $434 $100

 20,000–24,999 5,487 3,147 1,723 473 143

 25,000–29,999 5,881 3,413 1,792 490 187

 30,000–34,999 5,794 3,260 1,831 551 152

 35,000 or more 6,661 3,737 2,102 630 192

Percentage of school-age children in poverty

 0–5 7,402 4,150 2,338 669 246

 6–20 5,715 3,222 1,769 567 156

 21–40 5,841 3,406 1,839 435 160

 41 or more 5,709 3,194 1,948 457 110

Percentage of limited English proficient school-age children

 None 5,874 3,314 1,785 488 287

 Less than 5 5,917 3,345 1,866 558 148

 5 or more 6,162 3,660 1,899 409 194

Percentage of minority school-age children

 Less than 20 percent 5,972 3,384 1,828 580 180

 20 percent or more 5,922 3,392 1,907 474 149

NOTE: Details may not add to totals due to rounding. Median household income categories are in 1992–93 dollars.

See glossary for definitions of specific functions. The number of pupils includes those who were enrolled on October 1.

The Consumer Price Index (CPI) was used to adjust expenditures into constant 1996 dollars. See table 53-1 for resources

on alternative adjustment approaches.

SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data, "School

District Fiscal Data," 1992–93. U.S. Department of Commerce, Bureau of the Census, "1990 Census School District 

Special Tabulations."