Because of the variety of the school district organizations, it is often difficult to compare per-pupil expenditures. These figures represent the average cost of education for all children residing in a community, regardless of the district where they attend school. In addition to a local district's current operating cost, a portion of a member regional school district's cost are included in the local district's total expenditures.
Tuition paid to other schools is also part of the integrated cost.
This figure is the sum of pupils in local schools, other public school districts and in special needs day and residential schools. The following data shows educational expenditures, pupil enrollments and the state average integrated operating costs over the last five years. Municipalities were also required to increase school spending by over 66 million dollars. The following chart shows the number of communities at each strata of integrated per pupil expenditures in FY'93 and FY'94. Two very small districts are omitted.