The tables use current expenditures for 1993-94 and fall enrollments based on U.S. Census figures. Districts in the Northeast make up 13 of the top 14 in spending. These tables also bring into question the widely held belief that urban districts are starved for resources compared to nonurban districts. While it is likely that suburban districts with enrollments under 20,000 might outspend large urban districts, these statistics indicate that, in general, the large urban districts are spending more per-pupil than the large suburban districts. Perhaps if we examined where the money is spent we could answer those questions.
Instruction is classroom spending, including the cost of the teacher and classroom supplies.
Student services include guidance, health, attendance and speech pathology services. Instructional services include curriculum development, staff training, libraries and media centers. General administration is the off-site bureaucracy at district, county, state and federal levels. School administration includes principals, vice principals and other on-site administrators. Operation and maintenance are costs associated with the buildings and structures.