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Common Core of Data Revenues and Expenditures for Public Elementary and Secondary Education: School Year 2021–22 (Fiscal Year 2022) First Look Report 2024-301 U.S. DEPARTMENT OF EDUCATION A Publication of the National Center for Education Statistics Revenues and Expenditures for Public Elementary and Secondary Education: School Year 2021–22 (Fiscal Year 2022) First Look May 2024 Stephen Q. Cornman National Center for Education Statistics Shannon Doyle Clara Moore Jeremy Phillips Malia R. Nelson U.S. Census Bureau U.S. Department of Education Miguel A. Cardona Secretary Institute of Education Sciences Mark Schneider Director National Center for Education Statistics Peggy Carr Commissioner Administrative Data Division Tara Lawley Acting Associate 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 States; conduct and publish reports and specialized analyses of the meaning and significance of such statistics; assist state and local education agencies in improving their statistical systems; and review and report on education activities in foreign countries. NCES activities are designed to address high-priority education data needs; provide consistent, reliable, complete, and accurate indicators of education status and trends; and report timely, useful, and high-quality data to the U.S. Department of Education, the Congress, the states, other education policymakers, practitioners, data users, and the general public. Unless specifically noted, all information contained herein is in the public domain. We strive to make our products available in a variety of formats and in language that is appropriate to a variety of audiences. You, as our customer, are the best judge of our success in communicating information effectively. If you have any comments or suggestions about this or any other NCES product or report, we would like to hear from you. Please direct your comments to NCES, IES, U.S. Department of Education Potomac Center Plaza (PCP) 550 12th Street SW Washington, DC 20202 May 2024 The NCES Home Page address is http://nces.ed.gov. The NCES Publications and Products address is http://nces.ed.gov/pubsearch. This publication is only available online. To download, view, and print the report as a PDF file, go to the NCES Publications and Products address shown above. This report was prepared in part under Interagency Agreement (IAA) No. ED-IES-11-1-J-0007 with the U.S. Census Bureau. Mention of trade names, commercial products, or organizations does not imply endorsement by the U.S. Government. Suggested Citation Cornman, S.Q., Doyle, S., Moore, C., Phillips, J., and Nelson, M.R. (2024). Revenues and Expenditures for Public Elementary and Secondary Education: School Year 2021–22 (Fiscal Year 2022): First Look (NCES 2024-301). U.S. Department of Education. Washington, DC: National Center for Education Statistics. Retrieved [date] from http://nces.ed.gov/pubsearch. Content Contact Stephen Q. Cornman (202) 245-7753 stephen.cornman@ed.gov iii Acknowledgments The data collection, preparation, and table production of this report were supported through an interagency agreement with the U.S. Census Bureau. The Economic Reimbursable Surveys Division of the Census Bureau and a network of state education agency coordinators shared responsibility for data collection and processing, nonresponse follow-up, and resolution of data inconsistencies. While the professionals who supported this work are too numerous to list here, their time, effort, and commitment toward providing accurate school finance data are gratefully appreciated. Particular thanks are owed to the state fiscal coordinators, whose efforts make the Common Core of Data program possible. iv Contents Page Acknowledgments ............................................................................................................................ iii List of Tables ..................................................................................................................................... v List of Figures ................................................................................................................................... vi Introduction ...................................................................................................................................... 1 Selected Findings: Fiscal Year 2022 .................................................................................................... 3 References and Related Data Files .................................................................................................... 27 Appendix A: Methodology and Technical Notes .............................................................................. A-1 Appendix B: Glossary ..................................................................................................................... B-1 v List of Tables Table Page 1. Source of revenues and type of expenditures for public elementary and secondary education, by state or jurisdiction: FY 2022 ................................................................................................. 5 2. Amounts and percentage changes of inflation-adjusted total revenues per pupil, by year and state or jurisdiction: FY 2020 through FY 2022 ................................................................................... 7 3. Current expenditures for public elementary and secondary education, by function, subfunction, and state or jurisdiction: FY 2022 ............................................................................................... 9 4. Student membership and current expenditures per pupil for public elementary and secondary education, by function, subfunction, and state or jurisdiction: FY 2022 ...................................... 11 5. Amounts and percentage changes of inflation-adjusted current expenditures per pupil, by year and state or jurisdiction: FY 2020 through FY 2022 ............................................................ 13 6. Total current expenditures and current expenditures for salaries and wages, and employee benefits for public elementary and secondary education, by function and state or jurisdiction: FY 2022 .................................................................................................................................... 15 7. Total expenditures for public elementary and secondary education, by type of expenditure and state or jurisdiction: FY 2022 ..................................................................................................... 17 8. Title I allocations and Title I expenditures per pupil for public elementary and secondary education, by state or jurisdiction: FY 2022 ............................................................................... 19 9. Revenues and select expenditures for public elementary and secondary education in the United States, by source of revenues and type, function, and subfunction of expenditures: FY 2021 and FY 2022 .................................................................................................................. 21 10. Revenues from COVID-19 Federal Assistance Funds for public elementary and secondary education, by source and state or jurisdiction: FY 2022 ............................................................ 22 11. Expenditures paid from COVID-19 Federal Assistance Funds for public elementary and secondary education, by type and state or jurisdiction: FY 2022 ............................................... 24 vi List of Figures Figure Page 1. Current expenditures per pupil for public elementary and secondary education, by state: Fiscal year 2022 ..................................................................................................... 26 1 Introduction This First Look report introduces new data for national and state-level public elementary and secondary revenues and expenditures for fiscal year (FY) 2022. Specifically, this report includes the following school finance data: • revenue and expenditure totals; • revenues by source; • expenditures by function, subfunction, and object; • current expenditures; • revenues and current expenditures per pupil; • expenditures from Title I funds; and • revenues and expenditures from COVID-19 Federal Assistance Funds. The expenditure functions include instruction, support services, food services, and enterprise operations. The support services function is further broken down into seven subfunctions: instructional staff support services, pupil support services, general administration, school administration, operations and maintenance, student transportation, other support services (such as business services).1 Objects reported within a function or subfunction include salaries and wages, employee benefits, purchased services, supplies, and equipment. The finance data used in this report are from the National Public Education Financial Survey (NPEFS), a component of the Common Core of Data (CCD). The CCD is one of NCES’s primary survey programs on public elementary and secondary education in the United States. State education agencies (SEAs) in each of the 50 states, the District of Columbia, and the five other jurisdictions of American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, Puerto Rico, and the U.S. Virgin Islands report these data annually to NCES. The NPEFS instructions ask SEAs to report revenues and expenditures covering prekindergarten through high school public education in regular, special, and vocational schools; charter schools; and state-run education programs (such as special education schools or education programs for incarcerated youth). The data and findings included in this report are from the FY 22 NPEFS provisional (version 1a) data file and the FY 21 NPEFS final (version 2a) data file.2 The student membership data used in this report come from the State Nonfiscal Public Elementary/Secondary Education Survey, school years 2019–20 through 2021–22.3 The Title I allocation amounts used in this report are derived from the U.S. Department of Education state budget tables.4 The purpose of a First Look report is to introduce new data through the presentation of tables containing descriptive information. The selected findings chosen for this report demonstrate the range of information available when using NPEFS. They do not represent all of the data and are not meant to emphasize any particular issue. While the tables in this report include data for all NPEFS respondents, the selected findings are limited to the 50 states and the District of Columbia. 1 Finance terms are defined in appendix B, Glossary. 2 Tables for FY 21 can be found online at https://nces.ed.gov/ccd/data_tables.asp. 3 U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), “State Nonfiscal Public Elementary/Secondary Education Survey,” school years 2019–20 through 2021–22, Provisional Version 1a. 4 U.S. Department of Education, Budget Service. Retrieved December 12, 2023, from https://www2.ed.gov/about/overview/budget/statetables/23stbyprogram.xlsx. 2 Appendix A describes the survey content and methodology. Appendix B is a glossary of key terms used in this report. More information about NPEFS and other CCD products is available at http://nces.ed.gov/ccd. 3 Selected Findings: Fiscal Year 2022 • The 50 states and the District of Columbia5 reported $909.2 billion in revenues collected for public elementary and secondary education in FY 22 (table 1). State and local governments provided $784.3 billion, or 86.3 percent of all revenues (derived from table 1). The federal government contributed $124.9 billion, or 13.7 percent of all revenues. Total revenues increased by 1.3 percent after adjusting for inflation6 (from $897.2 to $909.2 billion) from FY 21 to FY 22, local revenues decreased by 2.0 percent (from $391.1 to $383.5 billion), state revenues decreased by 2.6 percent (from $411.3 to $400.8 billion), and federal revenues increased by 31.8 percent (from $94.8 to $124.9 billion) (tables 1 and 9). • Total revenues per pupil averaged $18,461 on a national basis in FY 22 (table 2). This reflects an increase of 1.3 percent between FY 21 and FY 22, after adjusting for inflation, and follows an increase of 5.9 percent from FY 20 to FY 21. Total revenues per pupil increased in 26 states between FY 21 and FY 22. Total revenues per pupil decreased in the District of Columbia and 24 states7 between FY 21 and FY 22. • Current expenditures for public elementary and secondary education across the nation increased by 1.8 percent between FY 21 and FY 22, after adjusting for inflation (from $754.0 to $767.8 billion) (tables 3 and 9). Within that increase, expenditures for instruction decreased by -0.2 percent (from $457.7 to $457.0 billion), and student support services expenditures increased by 4.9 percent between FY 21 and FY 22, after adjusting for inflation (from $48.9 to $51.2 billion) (table 9). • Current expenditures per pupil8 on a national basis increased by 1.8 percent between FY 21 and FY 22, after adjusting for inflation (from $15,321 to $15,591), following an increase of 3.5 percent between FY 20 and FY 21 (tables 4, 5, and 9). • In FY 22, current expenditures per pupil ranged from $9,496 in Utah to $29,284 in New York (table 5 and figure 1). The states with the largest increases in current expenditures per pupil from FY 21 to FY 22, after adjusting for inflation, were North Carolina (7.5 percent), Louisiana (6.4 percent), and California (6.3 percent). The states with the largest decreases in current expenditures per pupil from FY 21 and FY 22, after adjusting for inflation, were Wyoming (-4.9 percent), Montana (-4.7 percent), and Maine (-4.5 percent). • In FY 22, salaries and wages ($416.7 billion) in conjunction with employee benefits ($178.3 billion) accounted for 77.5 percent ($595.0 billion) of current expenditures for public elementary and 5 Totals and percentages in the selected findings are calculated with data from the 50 states and the District of Columbia. 6 Whenever comparisons were made between FY 21 and FY 22 data, the FY 21 data were adjusted to FY 22 dollars. Inflation adjustments utilize the Consumer Price Index (CPI) published by the U.S. Department of Labor, Bureau of Labor Statistics. For comparability to fiscal education data, NCES adjusts the CPI from a calendar year to a school fiscal year basis (July through June). CPI values are available in the Digest of Education Statistics 2022, Table 106.75, https://nces.ed.gov/programs/digest/d22/tables/dt22_106.75.asp. Retrieved December 12, 2023. The FY 21 amount adjusted to FY 22 dollars is equal to the FY 21 amount multiplied by the 2021–22 CPI (282.025) and then divided by the 2020–21 CPI (263.151). 7 The percentage change from FY 21 to FY 22 for Michigan is rounded to zero in table 2, but the actual value is -0.00462. See NCES Standard 5-3-1, which provides in pertinent part that “Calculations performed to produce summary data, and computations performed to estimate standard errors must be done on numbers and percentages that are carried out to at least four decimal places…” 8 The student membership variable is derived from the State Nonfiscal Survey of Public Elementary/Secondary Education. See the “Student membership” information in appendix A for further detail. 4 secondary education (derived from table 6). Expenditures for instruction and instructional staff support services comprised 64.7 percent ($497.1 billion) of total current expenditures. • Total expenditures increased by 1.0 percent after adjusting for inflation (from $872.0 to $880.7 billion) between FY 21 and FY 22 (tables 7 and 9). Of the $880.7 billion in total expenditures, 87.2 percent are current expenditures, 9.3 percent are capital outlay expenditures, 2.4 percent are interest on debt, and 1.1 percent are expenditures for other programs (derived from table 7). • In FY 22, current expenditures from federal Title I grants for economically disadvantaged students9 (including carryover expenditures) accounted for $15.6 billion, or 2.0 percent of current expenditures for public elementary and secondary education (derived from table 8). Title I expenditures per pupil10 were $316 on a national level and ranged from $126 in Utah to $547 in Mississippi. • Revenues from COVID-19 Federal Assistance Funds for public elementary and secondary education totaled $43.2 billion, or 34.6 percent of all federal revenues in FY 22 (derived from tables 9 and 10). Revenues from ESSER II11 accounted for $20.1 billion, or 46.5 percent of total revenues from COVID-19 Federal Assistance Funds. Revenues from ARP ESSER12 accounted for $17.9 billion, or 41.4 percent of total revenues from COVID-19 Federal Assistance Funds. Revenues from ESSER I13 accounted for $3.8 billion, or 8.9 percent of total revenues from COVID-19 Federal Assistance Funds. • In FY 22, current expenditures paid from COVID-19 Federal Assistance Funds for public elementary and secondary education totaled $38.1 billion (table 11). Instructional expenditures accounted for $22.1 billion, or 58.0 percent of current expenditures paid from COVID-19 Federal Assistance Funds, and support services expenditures accounted for $13.6 billion, or 35.7 percent of current expenditures paid from COVID-19 Federal Assistance Funds. 9 FY 21 U.S. Department of Education funds are available for spending by school districts beginning with the 2021–22 school year. Title I grants data are from U.S. Department of Education, Budget Service. Retrieved December 12, 2023, from https://www2.ed.gov/about/overview/budget/statetables/23stbyprogram.xlsx. See the Title I grants and expenditures information in appendix A for further detail. 10 Title I expenditures per pupil are calculated as current and carry-over expenditures divided by total membership, which includes both Title I eligible students and noneligible students. See Title I grants and expenditures information in appendix A for further detail. 11 ESSER II refers to federal revenues received from the U.S. Department of Education-administered Elementary and Secondary School Emergency Relief Fund authorized by the Coronavirus Response and Relief Supplemental Appropriations (CRRSA) Act of 2021. 12 ARP ESSER refers to federal revenues received from the U.S. Department of Education-administered Elementary and Secondary School Emergency Relief Fund authorized by the American Rescue Plan (ARP) Act of 2021. 13 ESSER I refers to federal revenues received from the U.S. Department of Education-administered Elementary and Secondary School Emergency Relief Fund authorized by the Coronavirus Aid, Relief, and. Economic Security (CARES) Act of 2020. National Center for Education Statistics 5 Table 1. Source of revenues and type of expenditures for public elementary and secondary education, by state or jurisdiction: FY 2022 Revenues [in thousands of dollars] Expenditures [in thousands of dollars] State or jurisdiction Total Local1 State Federal2 Total Total current3 Capital outlay4 Other5 United States6 $909,221,141 $383,508,706 $400,832,906 $124,879,530 $880,677,256 7, 8, 9 $767,839,772 7, 8 $81,745,302 7, 8 $31,092,181 7, 9 Alabama 10,792,202 3,304,721 5,556,327 1,931,155 10,173,350 8,875,933 1,009,884 287,533 Alaska 2,773,741 594,177 1,604,694 574,870 2,867,695 2,623,057 215,519 29,120 Arizona 14,672,339 4,875,885 7,011,647 2,784,806 14,153,640 11,613,658 2,023,414 516,568 Arkansas 6,651,819 2,361,743 2,856,142 1,433,935 6,832,187 5,956,507 701,322 174,358 California 121,355,886 38,406,625 66,101,993 16,847,268 114,015,869 7 98,626,726 7 10,527,981 7 4,861,162 7 Colorado 14,420,051 7,220,419 5,679,461 1,520,172 14,624,463 11,841,762 2,033,586 749,116 Connecticut 13,239,291 7,380,663 4,771,384 1,087,244 13,486,456 8, 9 12,166,704 894,511 8 425,240 9 Delaware 2,865,156 841,735 1,646,054 377,366 2,845,630 2,629,809 182,234 33,588 District of Columbia 2,929,959 2,541,347 † 388,612 3,146,856 2,500,789 455,358 190,709 Florida 39,273,621 18,509,848 14,045,015 6,718,759 37,674,115 33,093,963 3,298,645 1,281,507 Georgia 28,379,630 12,350,094 11,464,480 4,565,056 26,157,226 23,621,641 2,245,420 290,165 Hawaii 3,564,706 27,882 3,019,578 517,246 3,356,413 3,016,836 322,234 17,342 Idaho 3,625,661 763,320 2,201,523 660,819 3,429,970 3,036,239 280,401 113,330 Illinois 43,096,693 23,589,212 14,935,423 4,572,058 40,815,071 35,758,841 3,708,633 1,347,596 Indiana 15,704,938 4,588,646 9,081,115 2,035,177 14,402,194 12,727,384 1,198,484 476,325 Iowa 8,323,604 3,036,246 4,155,915 1,131,442 8,227,570 6,796,509 1,248,553 182,508 Kansas 7,772,650 1,959,204 5,040,683 772,764 7,386,426 6,658,054 496,600 231,772 Kentucky 10,484,757 3,463,850 4,922,194 2,098,713 10,005,606 8,785,382 924,954 295,270 Louisiana 11,578,806 5,077,170 4,248,786 2,252,851 11,141,762 10,266,195 730,949 144,619 Maine 3,572,182 1,736,335 1,475,710 360,138 3,483,276 3,258,518 141,489 83,270 Maryland 18,821,341 8,976,883 7,704,198 2,140,259 18,050,484 16,035,524 1,771,940 243,019 Massachusetts 21,970,717 11,390,024 8,441,887 2,138,805 22,147,788 20,982,747 748,364 416,677 Michigan 25,399,046 7,545,970 14,123,026 3,730,050 25,151,751 21,313,631 2,727,962 1,110,158 Minnesota 16,201,682 4,309,202 9,930,488 1,961,992 16,702,908 13,342,607 2,296,702 1,063,599 Mississippi 5,798,181 1,894,566 2,557,895 1,345,720 5,494,939 4,899,615 485,807 109,517 Missouri 14,094,582 8,001,797 3,971,830 2,120,955 13,646,485 11,424,602 1,725,981 495,902 Montana 2,362,676 921,580 942,787 498,309 2,356,166 2,034,040 257,629 64,497 Nebraska 5,357,134 3,087,486 1,605,972 663,676 5,450,408 4,649,305 670,896 130,206 Nevada 6,734,655 1,036,254 4,605,898 1,092,504 6,403,020 5,462,635 682,318 258,066 New Hampshire 3,646,234 2,250,656 1,072,086 323,491 3,598,499 3,371,459 182,176 44,865 New Jersey 39,545,314 18,202,270 18,279,946 3,063,098 37,834,807 35,064,411 1,853,744 916,652 New Mexico 5,353,522 965,909 3,472,738 914,876 4,942,332 4,250,834 621,972 69,526 New York 84,359,192 48,095,175 30,084,073 6,179,944 79,620,819 72,722,179 3,444,067 3,454,573 North Carolina 19,783,607 4,632,121 11,212,921 3,938,564 20,199,931 18,485,450 1,618,099 96,382 North Dakota 2,208,876 713,426 1,082,225 413,225 2,157,002 1,853,360 247,356 56,287 See notes at end of table. National Center for Education Statistics 6 Table 1. Source of revenues and type of expenditures for public elementary and secondary education, by state or jurisdiction: FY 2022—Continued Revenues [in thousands of dollars] Expenditures [in thousands of dollars] State or jurisdiction Total Local1 State Federal2 Total Total current3 Capital outlay4 Other5 Ohio 29,997,293 14,732,542 10,886,151 4,378,599 29,400,238 25,783,179 2,575,150 1,041,909 Oklahoma 8,913,854 3,261,418 3,921,713 1,730,723 8,526,176 7,489,405 912,413 124,357 Oregon 10,707,493 3,919,507 5,628,093 1,159,893 10,844,437 8,701,283 1,568,006 575,147 Pennsylvania 38,213,766 19,603,882 13,405,446 5,204,437 37,220,893 32,420,288 3,236,605 1,564,000 Rhode Island 3,077,564 1,406,315 1,292,244 379,005 3,105,972 2,840,339 157,266 108,367 South Carolina 13,474,785 5,246,550 6,184,537 2,043,698 12,009,349 10,061,386 1,519,931 428,033 South Dakota 2,011,553 954,190 618,551 438,813 1,941,770 1,648,363 250,486 42,920 Tennessee 13,314,504 5,260,478 5,492,640 2,561,387 12,750,501 11,240,808 1,185,274 324,419 Texas 79,559,851 38,004,218 26,966,566 14,589,067 80,587,407 64,538,159 11,503,000 4,546,248 Utah 8,016,314 2,845,578 4,152,684 1,018,052 7,782,173 6,561,368 963,386 257,419 Vermont 2,067,775 40,294 1,786,828 240,653 2,201,864 2,105,521 76,506 19,838 Virginia 21,015,780 10,269,170 8,199,624 2,546,987 20,573,899 18,862,116 1,523,939 187,844 Washington 21,905,230 5,259,419 13,928,583 2,717,228 21,850,310 8 18,469,193 8 2,692,244 688,874 West Virginia 4,114,694 1,396,115 1,939,544 779,035 3,969,646 3,569,531 325,108 75,007 Wisconsin 14,062,023 5,937,194 6,455,274 1,669,555 14,060,483 12,081,097 1,143,288 836,099 Wyoming 2,054,207 719,395 1,068,335 266,477 1,869,023 1,720,829 137,518 10,675 Other jurisdictions American Samoa 167,604 0 23,548 10 144,056 168,582 94,335 67,942 6,306 Guam 389,230 226,961 † 162,268 380,258 346,193 29,965 4,099 Commonwealth of the Northern Mariana Islands 131,445 0 24,558 10 106,887 136,753 124,079 2,058 10,616 Puerto Rico 2,705,072 59 1,401,671 10 1,303,342 3,174,715 2,903,264 206,123 65,328 U.S. Virgin Islands 390,034 170,230 † 219,804 191,530 191,530 0 0 † Not applicable. 1 Local revenues include intermediate revenues from education agencies with fundraising capabilities that operate between the state and local government levels. 2 Revenues from federal sources include amounts received from funds authorized by the Coronavirus Aid, Relief, and Economic Security (CARES) Act of 2020, the Coronavirus Response and Relief Supplemental Appropriations (CRRSA) Act of 2021, and the American Rescue Plan (ARP) Act of 2021. Local education agencies (LEAs) do not begin receiving federal funds that flow through the state until after allocations are made by the federal government, assurances and certifications are signed and awards are made by the state, and reimbursement for expenditures is requested by the LEA. Because of this process, there is a lag between the time when the funds are appropriated and when LEAs record the amounts as revenues. 3 Current expenditures 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. 4 Capital outlay includes expenditures on property and construction of facilities. 5 Other program expenditures include expenditures for community services, adult education, community colleges, private schools, interest on debt, and other programs that are not part of preK–12 public education. 6 United States totals are for the 50 states and the District of Columbia. 7 California did not report prekindergarten membership in the State Nonfiscal Public Elementary/Secondary Education Survey. California reported prekindergarten expenditures separately, and these overall expenditures were excluded from the amounts reported in this table. This table does include expenditures for special education preschool programs along with K–12 expenditures in California. 8 Value affected by redistribution of reported values to account for missing data items and/or to distribute state direct support expenditures. 9 Value contains imputation for missing data. 10 Reported state revenue data are revenues received from the central government of the jurisdiction. NOTE: Detail may not sum to totals because of rounding. Total revenues do not include proceeds from bond sales or the sale of property or equipment, nor do they include the use of existing assets or securities. Expenditures made from these funds are included. Therefore, in some instances, total expenditures may exceed total revenues. SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), “National Public Education Financial Survey (NPEFS),” FY 22, Provisional Version 1a. National Center for Education Statistics 7 Table 2. Amounts and percentage changes of inflation-adjusted total revenues per pupil, by year and state or jurisdiction: FY 2020 through FY 2022 Total revenues per pupil1, 2 State or jurisdiction FY 20 (inflation- adjusted to FY 22 dollars) FY 21 (inflation- adjusted to FY 22 dollars) Percentage change FY 20– FY 21 FY 22 Percentage change FY 21– FY 22 United States3 $17,223 $18,232 5.9 $18,461 1.3 Alabama 12,822 14,057 9.6 14,423 2.6 Alaska 21,716 21,748 0.1 21,346 -1.8 Arizona 11,806 12,630 7.0 13,140 4.0 Arkansas 12,961 14,056 8.4 13,587 -3.3 California 17,813 19,964 12.1 4 20,596 3.2 Colorado 15,833 16,249 2.6 16,375 0.8 Connecticut 24,881 26,176 5.2 25,972 -0.8 Delaware 20,714 21,527 3.9 20,475 -4.9 District of Columbia 32,982 34,421 4.4 32,955 -4.3 Florida 13,016 13,741 5.6 13,862 0.9 Georgia 14,762 15,549 5.3 16,302 4.8 Hawaii 20,564 19,692 -4.2 20,584 4.5 Idaho 10,862 11,391 4.9 11,537 1.3 Illinois 22,095 23,245 5.2 23,126 -0.5 Indiana 14,367 15,048 4.7 15,150 0.7 Iowa 15,700 16,732 6.6 16,300 -2.6 Kansas 16,201 16,570 2.3 16,012 -3.4 Kentucky 13,875 14,997 8.1 16,026 6.9 5 Louisiana 14,576 15,966 9.5 16,948 6.1 6 Maine 19,342 22,310 15.3 7 20,623 -7.6 7 Maryland 20,514 21,295 3.8 21,352 0.3 Massachusetts 22,608 24,455 8.2 23,851 -2.5 Michigan 16,191 17,638 8.9 17,637 # Minnesota 18,198 18,949 4.1 18,612 -1.8 Mississippi 11,840 13,020 10.0 8 13,118 0.8 Missouri 14,869 15,936 7.2 15,858 -0.5 Montana 15,022 16,552 10.2 9 15,731 -5.0 9 Nebraska 16,112 16,470 2.2 16,354 -0.7 Nevada 12,604 12,936 2.6 13,842 7.0 10 New Hampshire 21,423 23,090 7.8 22,089 -4.3 New Jersey 26,155 27,823 6.4 28,815 3.6 New Mexico 15,877 16,071 1.2 16,900 5.2 11 New York 32,258 32,577 1.0 33,970 4.3 North Carolina 11,541 12,116 5.0 12,971 7.1 12 North Dakota 18,254 19,665 7.7 18,901 -3.9 Ohio 17,140 17,988 4.9 17,817 -0.9 Oklahoma 11,795 12,246 3.8 12,758 4.2 Oregon 17,405 18,846 8.3 19,362 2.7 Pennsylvania 21,547 22,123 2.7 22,544 1.9 Rhode Island 20,969 22,419 6.9 22,210 -0.9 South Carolina 15,574 17,001 9.2 17,256 1.5 South Dakota 13,692 14,782 8.0 14,235 -3.7 Tennessee 12,008 13,103 9.1 13,358 1.9 Texas 14,089 14,556 3.3 14,656 0.7 Utah 10,951 11,581 5.7 11,602 0.2 See notes at end of table. National Center for Education Statistics 8 Table 2. Amounts and percentage changes of inflation-adjusted total revenues per pupil, by year and state or jurisdiction: FY 2020 through FY 2022—Continued Total revenues per pupil1, 2 State or jurisdiction FY 20 (inflation- adjusted to FY 22 dollars) FY 21 (inflation- adjusted to FY 22 dollars) Percentage change FY 20– FY 21 FY 22 Percentage change FY 21– FY 22 Vermont 23,972 25,842 7.8 24,624 -4.7 Virginia 15,338 16,490 7.5 16,815 2.0 Washington 19,351 20,281 4.8 20,248 -0.2 West Virginia 15,743 16,803 6.7 16,282 -3.1 Wisconsin 16,768 17,610 5.0 16,955 -3.7 Wyoming 21,208 22,318 5.2 22,066 -1.1 Other jurisdictions American Samoa 7,636 15,178 98.8 — — Guam 12,195 13,520 10.9 13,704 1.4 Commonwealth of the Northern Mariana Islands — — — 14,286 — Puerto Rico 8,292 9,243 11.5 10,423 12.8 13 U.S. Virgin Islands 22,412 37,356 66.7 14 38,112 2.0 # Rounds to zero. — Not available. For FY 20 and FY 21, data are missing for the Commonwealth of the Northern Mariana Islands because the jurisdiction did not report student membership. For FY 22, data are missing for American Samoa because the jurisdiction did not report student membership. 1 Revenues from federal sources include amounts received from funds authorized by the Coronavirus Aid, Relief, and Economic Security (CARES) Act of 2020, the Coronavirus Response and Relief Supplemental Appropriations (CRRSA) Act of 2021, and the American Rescue Plan (ARP) Act of 2021. Local education agencies (LEAs) do not begin receiving federal funds that flow through the state until after allocations are made by the federal government, assurances and certifications are signed and awards are made by the state, and reimbursement for expenditures is requested by the LEA. Because of this process, there is a lag between the time when the funds are appropriated and when LEAs record the amounts as revenues. As a result, a small proportion of the total amount allocated under these acts is reported as revenue for FY 20. In FY 21 and FY 22, the revenue from these acts contributed to a large increase in total revenues in several states. 2 Revenues per pupil are calculated by dividing total revenues by student membership. The student membership variable is derived from the State Nonfiscal Public Elementary/Secondary Education Survey. In FY 21 and FY 22, Arizona, New York, and Oregon indicated that the state fiscal data reported in the National Public Education Financial Survey (NPEFS) did not include finance data for prekindergarten programs. In these states, the NPEFS total student membership variable excludes prekindergarten membership. Illinois and New Hampshire indicated that the state fiscal data reported in NPEFS did not include independent charter school districts, and students in those independent charter school districts are excluded from the NPEFS total student membership. California did not report prekindergarten membership in the State Nonfiscal Public Elementary/Secondary Education Survey. In FY 21, the prekindergarten membership reported in the State Nonfiscal Public Elementary/Secondary Education Survey public release file was imputed based on the number of preschool students with disabilities, as reported for the Individuals with Disabilities Education Act (IDEA). Prekindergarten membership is likely much higher. The NPEFS total student membership variable excludes all prekindergarten membership for California in FY 20, FY 21, and FY 22. 3 United States totals are for the 50 states and the District of Columbia. 4 In California for FY 21, Grants-in-Aid from the Federal Government through the State increased approximately $7.6 billion from the prior year after adjusting for inflation. The increase was mainly due to the increased COVID-19 federal assistance funds. 5 In Kentucky for FY 22, revenue from ARPA, CRRSA, and CARES COVID-19 federal assistance funds increased. 6 In Louisiana for FY 22, revenue from ARPA, CRRSA, and CARES COVID-19 federal assistance funds increased. 7 In Maine for FY 21, Grants-in-Aid from the Federal Government through the State increased $311 million, of which $292.9 million were from the Coronavirus Relief Fund (CRF), after adjusting for inflation. In FY 22, revenue from the CRF was only $4.5 million, and revenue from ESSER II and ARP ESSER increased by a total of $121.9 million, after adjusting for inflation. 8 In Mississippi for FY 21, revenue from Grants-in-Aid from the Federal Government through the State increased $377 million, after adjusting for inflation. 9 In Montana for FY 21, revenue from Grants-in-Aid from the Federal Government increased $176 million, after adjusting for inflation. In FY 22, revenue from Grants-in-Aid from the Federal Government increased $244 million, after adjusting for inflation. 10 In Nevada for FY 22, total revenue coming from federal revenue was higher due to the influx of COVID-19 federal assistance funds. 11 In New Mexico for FY 22, revenue from ARPA, CRRSA, and CARES COVID-19 federal assistance funds increased. 12 In North Carolina for FY 22, revenue from ARPA, CRRSA, and CARES COVID-19 federal assistance funds increased. 13 In Puerto Rico for FY 22, revenue from Grants-in-Aid from the Federal Government increased $474 million, after adjusting for inflation. 14 U.S. Virgin Islands received $193 million in COVID-19 Federal assistance funds. These funds are recorded as revenue for FY 21. NOTE: Data have been adjusted to FY 22 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. For comparability with the time period covered by fiscal education data, NCES adjusts the CPI from a calendar year to a school fiscal year basis (July through June). SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), “National Public Education Financial Survey (NPEFS),” FY 20, Final Version 2a; FY 21, Final Version 2a; and FY 22, Provisional Version 1a; “State Nonfiscal Public Elementary/Secondary Education Survey,” school years 2019–20 through 2021–22, Provisional Version 1a; and Digest of Education Statistics 2022, table 106.75. Retrieved December 12, 2023, from https://nces.ed.gov/programs/digest/d22/tables/dt22_106.75.asp. National Center for Education Statistics 9 Table 3. Current expenditures for public elementary and secondary education, by function, subfunction, and state or jurisdiction: FY 2022 Current expenditures1 [in thousands of dollars] Support services2 State or jurisdiction Total Instruction Total support services Student support services4 Instructional staff support General adminis- tration School adminis- tration Operations and maintenance Student transpor- tation Other support services Food services Enterprise operations3 United States5 $767,839,772 6, 7 $457,020,6666, 7 $281,872,2576, 7 $51,239,9046, 7 $40,106,6366, 7 $14,853,9316, 7 $42,717,4666, 7 $71,403,3676, 7 $30,245,4586, 7 $31,305,494 6, 7 $27,850,4256, 7 $1,096,423 7 Alabama 8,875,933 4,997,173 3,319,680 668,527 397,059 240,572 512,010 854,113 434,609 212,791 559,079 0 Alaska 2,623,057 1,398,135 1,134,263 200,268 252,337 37,446 156,028 295,164 76,554 116,466 79,535 11,123 Arizona 11,613,658 6,302,6756 4,735,9176 1,001,0316 606,7186 216,2416 623,8206 1,300,0456 427,6046 560,459 6 573,835 1,230 Arkansas 5,956,507 3,246,0166 2,395,2276 332,1646 533,8476 158,8706 294,9066 659,8036 208,2286 207,410 6 312,2686 2,997 California 98,626,726 7 56,925,7116, 7 38,148,2936, 7 7,856,7106, 7 6,153,5426, 7 1,536,2556, 7 6,384,8586, 7 9,156,3536, 7 1,937,5936, 7 5,122,980 6, 7 3,366,3687 186,354 7 Colorado 11,841,762 6,369,511 5,031,659 856,752 663,359 222,102 883,848 1,132,293 337,368 935,937 386,552 54,040 Connecticut 12,166,704 7,476,6196 4,319,3916 921,4416 447,7916 261,8686 675,3686 1,006,0726 618,1366 388,716 6 279,7486 90,946 Delaware 2,629,809 1,456,520 1,087,978 293,991 109,640 25,412 128,698 297,647 134,979 97,610 85,275 36 District of Columbia 2,500,789 1,225,038 1,199,107 255,589 129,401 129,523 161,474 244,679 135,420 143,021 76,380 264 Florida 33,093,963 19,883,1296 11,711,1496 1,707,5836 2,137,0786 410,0086 1,746,6796 3,520,3896 1,162,8486 1,026,563 6 1,499,685 0 Georgia 23,621,641 14,297,4526 8,149,1926 1,435,0696 1,238,6136 371,9916 1,444,2946 1,761,0046 1,067,7006 830,521 6 1,098,660 76,338 Hawaii 3,016,836 1,756,019 1,103,007 315,420 91,691 7,065 206,885 328,437 62,708 90,801 157,810 0 Idaho 3,036,239 1,800,9446 1,104,1526 177,5386 191,9816 76,9206 165,3966 270,3736 126,6136 95,329 6 129,7166 1,427 Illinois 35,758,841 21,778,8666 13,073,4426 2,856,9626 1,377,3576 1,031,2386 1,808,5256 3,107,5196 1,538,6016 1,353,239 6 906,533 0 Indiana 12,727,384 7,174,599 4,994,106 760,083 616,544 268,088 828,909 1,452,427 647,124 420,930 558,679 0 Iowa 6,796,509 4,000,480 2,494,572 420,560 439,582 170,524 388,674 616,941 245,126 213,165 293,774 7,682 Kansas 6,658,054 3,912,185 2,438,411 480,427 285,385 176,661 377,116 660,946 266,012 191,864 307,457 0 Kentucky 8,785,382 5,169,535 3,128,278 471,518 480,593 186,478 504,366 759,943 464,808 260,572 464,808 22,762 Louisiana 10,266,195 5,451,0926 4,307,2296 604,8476 535,4826 260,2926 628,1606 1,427,6476 534,2836 316,519 6 507,573 300 Maine 3,258,518 1,891,423 1,261,356 244,231 172,055 125,068 169,119 347,930 155,885 47,068 105,610 129 Maryland 16,035,524 10,173,2826 5,439,8166 792,7636 833,0976 139,8406 1,019,7646 1,394,1356 786,7576 473,461 6 422,426 0 Massachusetts 20,982,747 13,213,976 7,235,758 1,793,946 1,067,225 423,846 885,915 1,736,396 928,011 400,418 533,013 0 Michigan 21,313,631 11,823,651 8,722,269 1,900,712 1,181,613 457,784 1,144,133 1,910,493 797,961 1,329,574 767,711 0 Minnesota 13,342,607 8,480,8096 4,275,9726 502,6886 700,6846 530,1146 514,8126 903,7726 772,4066 351,495 6 560,956 24,871 Mississippi 4,899,615 2,771,944 1,852,493 277,070 245,777 164,956 279,346 497,877 226,127 161,339 274,990 187 Missouri 11,424,602 6,324,983 4,578,346 797,129 456,138 697,889 643,937 1,142,890 576,907 263,457 521,274 0 Montana 2,034,040 1,194,490 743,265 136,726 65,657 63,863 111,602 204,912 93,318 67,187 93,482 2,802 Nebraska 4,649,305 2,883,810 1,556,433 249,662 138,328 110,427 233,502 424,318 133,647 266,548 204,099 4,964 Nevada 5,462,635 3,153,861 2,122,815 338,650 388,977 81,482 379,326 486,356 185,665 262,359 185,408 552 New Hampshire 3,371,459 2,111,351 1,174,470 276,405 109,537 119,237 187,071 276,606 155,787 49,827 85,637 0 New Jersey 35,064,411 20,758,026 13,318,284 3,613,927 1,713,698 697,305 1,682,181 3,301,062 1,454,676 855,434 773,567 214,534 New Mexico 4,250,834 2,422,473 1,650,609 458,463 110,885 140,789 229,569 445,824 117,088 147,992 177,752 0 New York 72,722,179 48,580,914 22,663,647 2,076,853 3,199,049 471,792 3,553,129 6,389,518 3,879,167 3,094,140 1,477,584 34 North Carolina 18,485,450 11,599,7086 6,064,4156 1,108,4446 651,7916 366,1656 1,104,2406 1,474,2266 726,3336 633,217 6 821,3286 0 North Dakota 1,853,360 1,112,226 601,396 77,032 65,439 75,884 92,208 160,865 71,270 58,698 90,937 48,801 See notes at end of table. National Center for Education Statistics 10 Table 3. Current expenditures for public elementary and secondary education, by function, subfunction, and state or jurisdiction: FY 2022—Continued Current expenditures1 [in thousands of dollars] Support services2 State or jurisdiction Total Instruction Total support services Student support services4 Instructional staff support General adminis- tration School adminis- tration Operations and maintenance Student transpor- tation Other support services Food services Enterprise operations3 Ohio 25,783,179 15,122,505 9,836,563 1,979,306 1,049,373 879,430 1,329,036 2,165,554 1,166,353 1,267,510 823,138 972 Oklahoma 7,489,405 4,127,281 2,903,139 554,389 321,086 222,396 400,813 898,561 206,651 299,242 409,615 49,370 Oregon 8,701,283 4,937,775 3,508,297 788,549 363,071 124,430 546,809 663,283 360,888 661,267 253,070 2,141 Pennsylvania 32,420,288 19,938,025 11,368,206 2,036,170 1,229,732 882,769 1,472,291 2,895,665 1,493,016 1,358,563 944,203 169,853 Rhode Island 2,840,339 1,664,870 1,097,039 314,203 120,852 44,451 136,098 229,795 129,209 122,432 78,022 408 South Carolina 10,061,386 5,607,712 3,970,077 784,408 614,569 90,907 665,082 973,696 371,745 469,671 464,178 19,419 South Dakota 1,648,363 962,676 587,901 97,682 62,794 56,079 80,023 171,201 60,148 59,973 90,254 7,533 Tennessee 11,240,808 6,665,795 4,008,239 677,128 769,565 237,857 678,899 868,754 419,982 356,053 566,773 0 Texas 64,538,159 37,359,411 23,935,275 3,589,484 3,620,955 909,444 3,670,581 6,911,801 1,874,573 3,358,438 3,243,473 0 Utah 6,561,368 4,148,685 2,133,226 379,193 317,269 74,526 428,842 542,868 185,063 205,466 278,969 489 Vermont 2,105,521 1,290,340 753,865 189,073 93,206 34,685 124,849 163,881 71,190 76,983 60,169 1,146 Virginia 18,862,116 11,266,509 6,893,004 1,048,566 1,467,693 291,700 1,070,437 1,723,668 938,231 352,708 696,147 6,456 Washington 18,469,193 6 10,801,9476 7,108,056 1,521,390 1,313,669 190,792 1,087,383 1,483,551 660,038 851,232 473,624 85,567 West Virginia 3,569,531 2,062,277 1,289,339 217,911 132,122 50,207 183,801 368,678 263,816 72,806 217,915 0 Wisconsin 12,081,097 6,943,5166 4,682,7726 687,6066 764,5176 266,4456 603,2636 1,222,3916 477,0576 661,494 6 454,808 0 Wyoming 1,720,829 1,002,715 660,858 113,663 78,213 43,818 89,393 171,047 80,179 84,546 56,556 700 Other jurisdictions American Samoa 94,335 28,513 43,502 1,995 8,302 837 13,647 13,180 1,175 4,366 22,319 0 Guam 346,193 139,820 190,761 34,912 70,674 5,130 18,270 30,983 7,661 23,130 15,613 0 Commonwealth of the Northern Mariana Islands 124,079 50,415 61,011 19,343 15,085 10,243 1,930 6,583 2,379 5,447 12,653 0 Puerto Rico 2,903,264 1,094,371 1,552,048 795,018 65,423 49,198 90,785 346,546 65,640 139,439 256,846 0 U.S. Virgin Islands 191,530 122,422 59,971 13,121 7,420 6,947 12,917 5,060 2,943 11,562 8,856 282 1 Current expenditures 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 Support services is 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. 3 Enterprise operations include operations that are operated as a business, and receipts from the operation are expected to fund the enterprise (e.g., school bookstores and certain afterschool activities). 4 Student support services include attendance and social work, guidance, health, psychological services, speech pathology, audiology, and other student support services. 5 United States totals are for the 50 states and the District of Columbia. 6 Value affected by redistribution of reported values to account for missing data items and/or to distribute state direct support expenditures. 7 California did not report prekindergarten membership in the State Nonfiscal Public Elementary/Secondary Education Survey. California reported prekindergarten expenditures separately, and these expenditures were excluded from the amounts reported in this table. This table does include expenditures for special education preschool programs along with K–12 expenditures in California. 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),” FY 22, Provisional Version 1a. National Center for Education Statistics 11 Table 4. Student membership and current expenditures per pupil for public elementary and secondary education, by function, subfunction, and state or jurisdiction: FY 2022 State or jurisdiction School year 2021–22 student membership1 Current expenditures per pupil2 Support services3 Total Instruction Total support services Student support services5 Instruc- tional staff support General adminis- tration School adminis- tration Operations and maintenance Student trans- portation Other support services Food services Enterprise operations4 United States6 49,250,394 $15,591 7, 8 $9,280 7, 8 $5,723 7, 8 $1,040 7, 8 $814 7, 8 $302 7, 8 $867 7, 8 $1,450 7, 8 $614 7, 8 $636 7, 8 $565 7, 8 $22 8 Alabama 748,274 11,862 6,678 4,436 893 531 322 684 1,141 581 284 747 0 Alaska 129,944 20,186 10,760 8,729 1,541 1,942 288 1,201 2,271 589 896 612 86 Arizona 1,116,643 10,401 5,644 7 4,241 7 896 7 543 7 194 7 559 7 1,164 7 383 7 502 7 514 1 Arkansas 489,565 12,167 6,630 7 4,893 7 678 7 1,090 7 325 7 602 7 1,348 7 425 7 424 7 638 7 6 California 5,892,073 16,739 8 9,661 7, 8 6,475 7, 8 1,333 7, 8 1,044 7, 8 261 7, 8 1,084 7, 8 1,554 7, 8 329 7, 8 869 7, 8 571 8 32 8 Colorado 880,597 13,447 7,233 5,714 973 753 252 1,004 1,286 383 1,063 439 61 Connecticut 509,748 23,868 14,667 7 8,474 7 1,808 7 878 7 514 7 1,325 7 1,974 7 1,213 7 763 7 549 7 178 Delaware 139,935 18,793 10,409 7,775 2,101 784 182 920 2,127 965 698 609 # District of Columbia 88,908 28,128 13,779 13,487 2,875 1,455 1,457 1,816 2,752 1,523 1,609 859 3 Florida 2,833,186 11,681 7,018 7 4,134 7 603 7 754 7 145 7 617 7 1,243 7 410 7 362 7 529 0 Georgia 1,740,875 13,569 8,213 7 4,681 7 824 7 711 7 214 7 830 7 1,012 7 613 7 477 7 631 44 Hawaii 173,178 17,420 10,140 6,369 1,821 529 41 1,195 1,897 362 524 911 0 Idaho 314,258 9,662 5,731 7 3,514 7 565 7 611 7 245 7 526 7 860 7 403 7 303 7 413 7 5 Illinois 1,863,585 19,188 11,687 7 7,015 7 1,533 7 739 7 553 7 970 7 1,667 7 826 7 726 7 486 0 Indiana 1,036,625 12,278 6,921 4,818 733 595 259 800 1,401 624 406 539 0 Iowa 510,661 13,309 7,834 4,885 824 861 334 761 1,208 480 417 575 15 Kansas 485,424 13,716 8,059 5,023 990 588 364 777 1,362 548 395 633 0 Kentucky 654,239 13,428 7,902 4,782 721 735 285 771 1,162 710 398 710 35 Louisiana 683,216 15,026 7,979 7 6,304 7 885 7 784 7 381 7 919 7 2,090 7 782 7 463 7 743 # Maine 173,215 18,812 10,920 7,282 1,410 993 722 976 2,009 900 272 610 1 Maryland 881,461 18,192 11,541 7 6,171 7 899 7 945 7 159 7 1,157 7 1,582 7 893 7 537 7 479 0 Massachusetts 921,180 22,778 14,345 7,855 1,947 1,159 460 962 1,885 1,007 435 579 0 Michigan 1,440,090 14,800 8,210 6,057 1,320 821 318 794 1,327 554 923 533 0 Minnesota 870,506 15,327 9,742 7 4,912 7 577 7 805 7 609 7 591 7 1,038 7 887 7 404 7 644 29 Mississippi 442,000 11,085 6,271 4,191 627 556 373 632 1,126 512 365 622 # Missouri 888,823 12,854 7,116 5,151 897 513 785 724 1,286 649 296 586 0 Montana 150,195 13,543 7,953 4,949 910 437 425 743 1,364 621 447 622 19 Nebraska 327,564 14,194 8,804 4,752 762 422 337 713 1,295 408 814 623 15 Nevada 486,524 11,228 6,482 4,363 696 800 167 780 1,000 382 539 381 1 New Hampshire 165,071 20,424 12,791 7,115 1,674 664 722 1,133 1,676 944 302 519 0 New Jersey 1,372,381 25,550 15,126 9,705 2,633 1,249 508 1,226 2,405 1,060 623 564 156 New Mexico 316,785 13,419 7,647 5,211 1,447 350 444 725 1,407 370 467 561 0 New York 2,483,362 29,284 19,563 9,126 836 1,288 190 1,431 2,573 1,562 1,246 595 # North Carolina 1,525,223 12,120 7,605 7 3,976 7 727 7 427 7 240 7 724 7 967 7 476 7 415 7 538 7 0 North Dakota 116,864 15,859 9,517 5,146 659 560 649 789 1,377 610 502 778 418 See notes at end of table. National Center for Education Statistics 12 Table 4. Student membership and current expenditures per pupil for public elementary and secondary education, by function, subfunction, and state or jurisdiction: FY 2022—Continued State or jurisdiction School year 2021–22 student membership1 Current expenditures per pupil2 Support services3 Total Instruction Total support services Student support services5 Instruc- tional staff support General adminis- tration School adminis- tration Operations and maintenance Student trans- portation Other support services Food services Enterprise operations4 Ohio 1,683,612 15,314 8,982 5,843 1,176 623 522 789 1,286 693 753 489 1 Oklahoma 698,696 10,719 5,907 4,155 793 460 318 574 1,286 296 428 586 71 Oregon 553,012 15,734 8,929 6,344 1,426 657 225 989 1,199 653 1,196 458 4 Pennsylvania 1,695,092 19,126 11,762 6,707 1,201 725 521 869 1,708 881 801 557 100 Rhode Island 138,566 20,498 12,015 7,917 2,268 872 321 982 1,658 932 884 563 3 South Carolina 780,878 12,885 7,181 5,084 1,005 787 116 852 1,247 476 601 594 25 South Dakota 141,307 11,665 6,813 4,160 691 444 397 566 1,212 426 424 639 53 Tennessee 996,709 11,278 6,688 4,021 679 772 239 681 872 421 357 569 0 Texas 5,428,613 11,889 6,882 4,409 661 667 168 676 1,273 345 619 597 0 Utah 690,934 9,496 6,004 3,087 549 459 108 621 786 268 297 404 1 Vermont 83,975 25,073 15,366 8,977 2,252 1,110 413 1,487 1,952 848 917 717 14 Virginia 1,249,815 15,092 9,015 5,515 839 1,174 233 856 1,379 751 282 557 5 Washington 1,081,835 17,072 7 9,985 7 6,570 1,406 1,214 176 1,005 1,371 610 787 438 79 West Virginia 252,720 14,124 8,160 5,102 862 523 199 727 1,459 1,044 288 862 0 Wisconsin 829,359 14,567 8,372 7 5,646 7 829 7 922 7 321 7 727 7 1,474 7 575 7 798 7 548 0 Wyoming 93,093 18,485 10,771 7,099 1,221 840 471 960 1,837 861 908 608 8 Other jurisdictions American Samoa — — — — — — — — — — — — — Guam 28,402 12,189 4,923 6,716 1,229 2,488 181 643 1,091 270 814 550 0 Commonwealth of the Northern Mariana Islands 9,201 13,485 5,479 6,631 2,102 1,639 1,113 210 715 259 592 1,375 0 Puerto Rico 259,535 11,186 4,217 5,980 3,063 252 190 350 1,335 253 537 990 0 U.S. Virgin Islands 10,234 18,715 11,962 5,860 1,282 725 679 1,262 494 288 1,130 865 28 — Not available. Data are missing for American Samoa because the jurisdiction did not report student membership. # Rounds to zero. 1 The student membership variable is derived from the State Nonfiscal Public Elementary/Secondary Education Survey. In FY 22, Arizona, New York, and Oregon indicated that the state fiscal data reported in the National Public Education Financial Survey (NPEFS) did not include finance data for prekindergarten programs. In these states, the NPEFS total student membership variable excludes prekindergarten membership. Illinois and New Hampshire indicated that the state fiscal data reported in NPEFS did not include independent charter school districts, and students in those independent charter school districts are excluded from the NPEFS total student membership. California did not report prekindergarten membership in the State Nonfiscal Public Elementary/Secondary Education Survey. The NPEFS total student membership variable excludes all prekindergarten membership for California in FY 22. 2 Current expenditures 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. Current expenditures per pupil are calculated by dividing current expenditures by student membership. 3 Support services is 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. 4 Enterprise operations include operations that are operated as a business, and receipts from the operation are expected to fund the enterprise (e.g., school bookstores and certain afterschool activities). 5 Student support services include attendance and social work, guidance, health, psychological services, speech pathology, audiology, and other student support services. 6 United States totals are for the 50 states and the District of Columbia. 7 Value affected by redistribution of reported expenditure values to account for missing data items and/or to distribute state direct support expenditures. 8 California did not report prekindergarten membership in the State Nonfiscal Public Elementary/Secondary Education Survey. California reported prekindergarten expenditures separately, and these expenditures were excluded from the amounts reported in this table. This table does include expenditures for special education preschool programs along with K–12 expenditures in California. 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),” FY 22, Provisional Version 1a; and “State Nonfiscal Public Elementary/Secondary Education Survey,” school year 2021–22, Provisional Version 1a. National Center for Education Statistics 13 Table 5. Amounts and percentage changes of inflation-adjusted current expenditures per pupil, by year and state or jurisdiction: FY 2020 through FY 2022 Current expenditures per pupil1, 2 State or jurisdiction FY 20 (inflation- adjusted to FY 22 dollars) FY 21 (inflation- adjusted to FY 22 dollars) Percentage change FY 20– FY 21 FY 22 Percentage change FY 21– FY 22 United States3 $14,797 4 $15,321 4 3.5 $15,591 4 1.8 Alabama 11,118 11,497 3.4 11,862 3.2 Alaska 20,078 20,941 4.3 20,186 -3.6 Arizona 9,532 10,257 7.6 10,401 1.4 Arkansas 11,368 12,045 6.0 12,167 1.0 California 15,175 4 15,751 4 3.8 16,739 4 6.3 4 Colorado 12,769 13,110 2.7 13,447 2.6 Connecticut 22,903 23,809 4.0 23,868 0.2 Delaware 18,394 17,779 -3.3 18,793 5.7 5 District of Columbia 26,044 26,938 3.4 28,128 4.4 Florida 11,298 11,599 2.7 11,681 0.7 Georgia 12,812 12,976 1.3 13,569 4.6 Hawaii 18,161 17,737 -2.3 17,420 -1.8 Idaho 9,140 9,703 6.2 9,662 -0.4 Illinois 19,168 19,856 3.6 19,188 -3.4 Indiana 11,838 12,230 3.3 12,278 0.4 Iowa 13,141 13,626 3.7 13,309 -2.3 Kansas 13,113 13,705 4.5 13,716 0.1 Kentucky 12,466 12,878 3.3 13,428 4.3 Louisiana 13,167 14,129 7.3 15,026 6.4 6 Maine 17,616 19,704 11.9 18,812 -4.5 7 Maryland 17,461 18,083 3.6 18,192 0.6 Massachusetts 21,651 23,073 6.6 22,778 -1.3 Michigan 13,511 14,308 5.9 14,800 3.4 Minnesota 14,804 15,232 2.9 15,327 0.6 Mississippi 10,541 10,782 2.3 11,085 2.8 Missouri 12,495 12,860 2.9 12,854 # Montana 13,228 14,213 7.4 13,543 -4.7 Nebraska 14,065 14,725 4.7 14,194 -3.6 Nevada 10,468 10,795 3.1 11,228 4.0 New Hampshire 19,544 20,787 6.4 20,424 -1.7 New Jersey 23,446 24,397 4.1 25,550 4.7 New Mexico 12,737 12,931 1.5 13,419 3.8 New York 27,709 27,969 0.9 29,284 4.7 North Carolina 10,858 11,273 3.8 12,120 7.5 8 North Dakota 15,626 16,225 3.8 15,859 -2.3 Ohio 15,052 15,421 2.5 15,314 -0.7 Oklahoma 10,301 10,807 4.9 10,719 -0.8 Oregon 14,076 14,811 5.2 15,734 6.2 9 Pennsylvania 18,827 19,100 1.5 19,126 0.1 Rhode Island 19,433 20,159 3.7 20,498 1.7 South Carolina 12,245 13,010 6.2 12,885 -1.0 South Dakota 11,394 11,891 4.4 11,665 -1.9 Tennessee 10,936 11,329 3.6 11,278 -0.5 Texas 11,396 11,842 3.9 11,889 0.4 Utah 9,085 9,661 6.3 9,496 -1.7 See notes at the end of table. National Center for Education Statistics 14 Table 5. Amounts and percentage changes of inflation-adjusted current expenditures per pupil, by year and state or jurisdiction: FY 2020 through FY 2022—Continued Current expenditures per pupil1, 2 State or jurisdiction FY 20 (inflation- adjusted to FY 22 dollars) FY 21 (inflation- adjusted to FY 22 dollars) Percentage change FY 20– FY 21 FY 22 Percentage change FY 21– FY 22 Vermont 24,257 25,775 6.3 25,073 -2.7 Virginia 14,189 14,850 4.7 15,092 1.6 Washington 15,944 16,735 5.0 17,072 2.0 West Virginia 13,866 14,232 2.6 14,124 -0.8 Wisconsin 14,027 14,669 4.6 14,567 -0.7 Wyoming 18,272 19,441 6.4 18,485 -4.9 Other jurisdictions American Samoa 7,613 8,090 6.3 — — Guam 12,310 13,580 10.3 12,189 -10.2 10 Commonwealth of the Northern Mariana Islands — — — 13,485 — Puerto Rico 7,919 11 8,155 3.0 11,186 37.2 11 U.S. Virgin Islands 17,208 17,551 2.0 18,715 6.6 12 — Not available. For FY 20 and FY 21, data are missing for the Commonwealth of the Northern Mariana Islands because the jurisdiction did not report student membership. For FY 22, data are missing for American Samoa because the jurisdiction did not report student membership. # Rounds to zero. 1 Current expenditures 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. Current expenditures per pupil are calculated by dividing current expenditures by student membership. The student membership variable is derived from the State Nonfiscal Public Elementary/Secondary Education Survey. In FY 21 and FY 22, Arizona, New York, and Oregon indicated that the state fiscal data reported in the National Public Education Financial Survey (NPEFS) did not include finance data for prekindergarten programs. In these states, the NPEFS total student membership variable excludes prekindergarten membership. Illinois and New Hampshire indicated that the state fiscal data reported in NPEFS did not include independent charter school districts, and students in those independent charter school districts are excluded from the NPEFS total student membership. California did not report prekindergarten membership in the State Nonfiscal Public Elementary/Secondary Education Survey. In FY 21, the prekindergarten membership reported in the State Nonfiscal Public Elementary/Secondary Education Survey public release file was imputed based on the number of preschool students with disabilities, as reported for the Individuals with Disabilities Education Act (IDEA). Prekindergarten membership is likely much higher. The NPEFS total student membership variable excludes all prekindergarten membership for California in FY 20, FY 21, and FY 22. 2 Includes current expenditures from funds authorized by the Coronavirus Aid, Relief, and Economic Security (CARES) Act of 2020, the Coronavirus Response and Relief Supplemental Appropriations (CRRSA) Act of 2021, and the American Rescue Plan (ARP) Act of 2021. Local education agencies (LEAs) do not begin receiving federal funds that flow through the state until after allocations are made by the federal government, assurances and certifications are signed and awards are made by the state, and reimbursement for expenditures is requested by the LEA. Because of this process, there is a lag between the time when the funds are appropriated and when LEAs begin making expenditures from those funds. As a result, a small proportion of the total amount allocated under these acts was expending during FY 20. In FY 21 and FY 22, expenditures from these funds contributed to a large increase in current expenditures in several states. 3 United States totals are for the 50 states and the District of Columbia. 4 California did not report prekindergarten membership in the State Nonfiscal Public Elementary/Secondary Education Survey. For FY 19 through FY 22, California reported prekindergarten expenditures separately, and these expenditures were excluded from the amounts reported in this table. This table does include expenditures for special education preschool programs along with K–12 expenditures in California. In FY 22, the large increase in current expenditures per pupil in California can be attributed to an increase in spending from COVID-19 Federal assistance funds and an increase in state funds for student learning supports as well as a decrease in membership. 5 In FY 22, Delaware’s increase in current expenditures per pupil from the prior year is due increases in student support services and operations and maintenance expenditures. 6 In FY 22, Louisiana’s increase in current expenditures per pupil from the prior year is due to a decrease in student membership combined with increases in instruction and operations and maintenance expenditures. 7 In FY 22, Maine’s increase in current expenditures per pupil from the prior year is due to increases in instruction and student transportation expenditures. 8 In FY 22, North Carolina’s increase in current expenditures per pupil from the prior year is due to increases in instruction, food services, and student transportation expenditures. 9 In FY 22, Oregon’s increase in current expenditures per pupil from the prior year is due to increases in instruction and student support services expenditures. 10 In FY 21, Guam’s increase in current expenditures per pupil from the prior year is due to increases in instructional support and operations and maintenance expenditures to respond to COVID-19. In FY 22, Guam’s current expenditures per pupil decreased due to a decrease in salaries and benefits for operations and maintenance support services and a reduction in food services operations resulting from a reduction of “to go” lunches served in the first year of COVID-19. 11 In FY 20, Puerto Rico’s schools were closed for certain periods of time due to both earthquakes in the southern area of the island and precautionary measures for COVID-19. These closures affected the provision of services for the school year. In FY 22, an increase in federal revenues contributed to increases in expenditures for instruction and student support services. At the same time, there was a decrease in student membership in Puerto Rico schools. This pattern has continued over the past three years. 12 In FY 22, U.S. Virgin Islands’ increase in current expenditures per pupil from the prior year is due to a decrease in membership combined with increases in school administration and other support services expenditures. NOTE: Data have been adjusted to FY 22 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. For comparability with the time period covered by fiscal education data, NCES adjusts the CPI from a calendar year to a school fiscal year basis (July through June). SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), “National Public Education Financial Survey (NPEFS),” FY 20, Final Version 2a; FY 21, Final Version 2a; and FY 22, Provisional Version 1a; “State Nonfiscal Public Elementary/Secondary Education Survey,” school years 2019–20 through 2021–22, Provisional Version 1a; and Digest of Education Statistics 2022, table 106.75. Retrieved December 12, 2023, from https://nces.ed.gov/programs/digest/d22/tables/dt22_106.75.asp. National Center for Education Statistics 15 Table 6. Total current expenditures and current expenditures for salaries and wages and employee benefits for public elementary and secondary education, by function and state or jurisdiction: FY 2022 State or jurisdiction Current expenditures1 [in thousands of dollars] All functions Instruction and instruction-related2 Non-instruction-related support services3 All other functions4 Total5, 6 Salaries and wages Employee benefits Total6 Salaries and wages Employee benefits Total6 Salaries and wages Employee benefits United States7 $767,839,772 8, 9 $416,695,327 8, 9 $178,299,942 8, 9 $497,127,302 8, 9 $298,649,836 8, 9 $127,272,970 8, 9 $241,765,621 8, 9 $109,477,026 8, 9 $47,509,012 8, 9 $28,946,849 8, 9 Alabama 8,875,933 4,752,538 1,797,674 5,394,232 3,288,286 1,192,631 2,922,622 1,301,969 511,942 559,079 Alaska 2,623,057 1,195,151 713,239 1,650,473 825,571 475,388 881,926 346,700 223,176 90,658 Arizona 11,613,658 6,638,595 8 2,066,587 8 6,909,393 8 4,553,313 8 1,373,356 8 4,129,200 8 1,939,564 8 645,810 8 575,065 Arkansas 5,956,507 3,352,872 8 1,037,643 8 3,779,863 8 2,406,935 8 740,152 8 1,861,380 8 869,197 8 271,115 8 315,265 8 California 98,626,726 9 52,881,109 8, 9 25,121,760 8, 9 63,079,253 8, 9 36,639,362 8, 9 17,185,129 8, 9 31,994,751 8, 9 15,046,599 8, 9 7,346,282 8, 9 3,552,722 9 Colorado 11,841,762 6,941,628 2,261,375 7,032,870 4,639,002 1,489,529 4,368,300 2,143,154 718,162 440,592 Connecticut 12,166,704 6,354,833 8 3,386,749 8 7,924,410 8 4,589,341 8 2,413,313 8 3,871,600 8 1,627,379 8 897,861 8 370,694 8 Delaware 2,629,809 1,331,740 712,494 1,566,160 912,740 498,621 978,338 383,267 206,234 85,311 District of Columbia 2,500,789 1,498,720 338,667 1,354,439 952,384 230,056 1,069,706 541,103 107,603 76,644 Florida 33,093,963 17,174,954 8 5,938,503 8 22,020,207 8 12,120,326 8 4,040,769 8 9,574,071 8 4,643,038 8 1,704,023 8 1,499,685 Georgia 23,621,641 13,632,073 8 5,293,585 8 15,536,064 8 9,798,177 8 3,921,110 8 6,910,579 8 3,491,905 8 1,218,318 8 1,174,998 Hawaii 3,016,836 1,593,205 775,058 1,847,710 1,121,432 534,451 1,011,316 422,729 214,935 157,810 Idaho 3,036,239 1,750,126 8 605,386 8 1,992,926 8 1,277,082 8 431,635 8 912,170 8 431,285 155,376 8 131,143 8 Illinois 35,758,841 17,525,533 8 11,012,043 8 23,156,223 8 12,519,743 8 7,797,363 8 11,696,085 8 4,762,086 8 3,111,201 8 906,533 Indiana 12,727,384 6,654,532 3,414,467 7,791,144 4,580,073 2,356,487 4,377,562 1,901,622 1,008,256 558,679 Iowa 6,796,509 4,231,252 1,399,303 4,440,063 3,059,609 1,008,072 2,054,990 1,070,210 371,211 301,456 Kansas 6,658,054 4,004,469 1,358,351 4,197,570 2,818,333 944,298 2,153,027 1,096,008 376,335 307,457 Kentucky 8,785,382 4,740,518 2,541,696 5,650,128 3,316,337 1,759,056 2,647,685 1,262,012 692,968 487,569 Louisiana 10,266,195 4,871,414 8 2,304,534 8 5,986,574 8 3,403,661 8 1,567,552 8 3,771,747 8 1,316,263 8 652,064 8 507,873 Maine 3,258,518 1,802,370 760,392 2,063,478 1,257,545 543,416 1,089,301 504,950 201,169 105,739 Maryland 16,035,524 9,337,748 8 3,870,611 8 11,006,379 8 6,889,115 8 2,890,598 8 4,606,720 8 2,299,120 8 924,992 8 422,426 Massachusetts 20,982,747 11,813,533 4,865,718 14,281,201 8,630,586 3,839,867 6,168,533 3,004,219 980,592 533,013 Michigan 21,313,631 9,100,813 6,452,611 13,005,264 6,343,718 4,532,340 7,540,656 2,621,136 1,833,614 767,711 Minnesota 13,342,607 7,735,583 8 2,619,511 8 9,181,493 8 6,023,061 8 2,070,318 8 3,575,287 8 1,543,332 8 494,016 8 585,826 Mississippi 4,899,615 2,776,020 990,507 3,017,720 1,944,676 682,404 1,606,716 757,825 270,132 275,178 Missouri 11,424,602 6,770,744 2,147,677 6,781,121 4,557,603 1,431,638 4,122,208 2,096,728 671,142 521,274 Montana 2,034,040 1,165,963 363,751 1,260,147 820,838 251,855 677,609 316,708 102,178 96,284 Nebraska 4,649,305 2,660,536 1,020,751 3,022,138 1,953,898 754,429 1,418,105 652,025 245,778 209,062 Nevada 5,462,635 3,047,053 1,233,763 3,542,837 2,159,226 851,018 1,733,838 840,831 368,309 185,960 New Hampshire 3,371,459 1,684,084 863,209 2,220,888 1,244,373 641,935 1,064,933 417,543 213,587 85,637 New Jersey 35,064,411 16,574,651 10,897,329 22,471,724 11,427,557 7,710,327 11,604,586 4,879,223 3,128,727 988,101 New Mexico 4,250,834 2,372,259 835,923 2,533,358 1,597,689 558,579 1,539,724 724,547 258,648 177,752 New York 72,722,179 35,675,899 17,277,874 51,779,963 28,543,243 13,737,561 19,464,598 6,656,270 3,440,859 1,477,618 North Carolina 18,485,450 10,969,332 4,141,173 8 12,251,499 8 8,034,563 2,988,852 8 5,412,624 8 2,637,547 1,043,545 8 821,328 8 North Dakota 1,853,360 1,066,528 410,410 1,177,665 766,124 301,755 535,957 262,504 97,205 139,738 See notes at end of table. National Center for Education Statistics 16 Table 6. Total current expenditures and current expenditures for salaries and wages and employee benefits for public elementary and secondary education, by function and state or jurisdiction: FY 2022—Continued State or jurisdiction Current expenditures1 [in thousands of dollars] All functions Instruction and instruction-related2 Non-instruction-related support services3 All other functions4 Total5,6 Salaries and wages Employee benefits Total6 Salaries and wages Employee benefits Total6 Salaries and wages Employee benefits Ohio 25,783,179 14,061,741 5,448,846 16,171,879 9,871,131 3,653,735 8,787,190 3,937,596 1,668,484 824,110 Oklahoma 7,489,405 4,166,907 1,361,108 4,448,367 2,939,918 945,967 2,582,053 1,121,564 370,181 458,985 Oregon 8,701,283 4,452,530 2,511,455 5,300,846 2,987,920 1,673,379 3,145,226 1,396,286 792,944 255,211 Pennsylvania 32,420,288 15,325,223 9,840,227 21,167,757 11,256,514 7,212,876 10,138,474 3,803,955 2,485,504 1,114,056 Rhode Island 2,840,339 1,536,705 715,803 1,785,722 1,085,732 528,274 976,188 448,115 186,950 78,430 South Carolina 10,061,386 5,553,948 2,300,487 6,222,280 3,892,265 1,599,271 3,355,508 1,546,774 643,302 483,597 South Dakota 1,648,363 957,274 283,372 1,025,470 678,338 197,048 525,107 246,852 75,534 97,786 Tennessee 11,240,808 6,542,094 2,135,393 7,435,361 4,877,485 1,604,990 3,238,674 1,476,838 469,449 566,773 Texas 64,538,159 42,031,748 7,797,940 40,980,366 30,027,287 5,415,941 20,314,320 11,006,067 2,046,105 3,243,473 Utah 6,561,368 3,746,490 1,611,824 4,465,954 2,707,393 1,163,413 1,815,956 947,119 414,391 279,458 Vermont 2,105,521 1,071,356 542,919 1,383,546 727,527 419,967 660,660 327,817 116,148 61,315 Virginia 18,862,116 11,244,078 4,642,348 12,734,202 8,148,049 3,360,018 5,425,311 2,869,820 1,189,401 702,604 Washington 18,469,193 8 11,135,972 4,146,735 12,115,616 8 7,853,041 2,867,952 5,794,386 3,121,870 1,186,782 559,190 West Virginia 3,569,531 1,905,818 880,775 2,194,398 1,278,518 573,572 1,157,218 557,625 272,925 217,915 Wisconsin 12,081,097 6,340,534 8 2,800,079 8 7,708,033 8 4,651,991 8 2,004,340 8 3,918,256 8 1,581,642 8 749,812 8 454,808 Wyoming 1,720,829 944,531 450,307 1,080,927 651,205 306,370 582,645 276,489 133,734 57,257 Other jurisdictions American Samoa 94,335 48,085 8,353 36,815 23,311 3,778 35,200 17,489 3,213 22,319 Guam 346,193 175,515 63,051 210,493 113,665 42,340 120,087 60,660 20,205 15,613 Commonwealth of the Northern Mariana Islands 124,079 47,145 18,761 65,500 40,217 11,655 45,926 6,928 7,107 12,653 Puerto Rico 2,903,264 1,765,392 221,938 1,159,793 869,771 109,344 1,486,625 767,937 96,542 256,846 U.S. Virgin Islands 191,530 115,509 57,425 129,842 83,795 41,723 52,551 26,670 12,723 9,138 1 Current expenditures 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 Includes instruction and instructional staff support services current expenditures. Expenditures for instruction and instructional staff support services include expenditures that are directly related to providing instruction and for activities that assist with classroom instruction. The instruction and instruction-related expenditures category is more expansive than only instruction expenditures. Specifically, the instruction and instruction-related expenditures category includes 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 those activities. 3 Includes student support services, general administration, school administration, operations and maintenance, student transportation, and other support services. 4 Includes food services and enterprise operations current expenditures. 5 Total current expenditures for all functions is the sum of total instruction and instruction-related current expenditures, total support services current expenditures, and total current expenditures for all other functions. 6 The total column includes expenditures other than salaries and wages and employee benefits (e.g., purchased services and supplies, etc.). These details are not presented in this table. 7 United States totals are for the 50 states and the District of Columbia. 8 Value affected by redistribution of reported values to account for missing data items and/or to distribute state direct support expenditures. 9 California did not report prekindergarten membership in the State Nonfiscal Public Elementary/Secondary Education Survey. California reported prekindergarten expenditures separately, and these expenditures were excluded from the amounts reported in this table. This table does include expenditures for special education preschool programs along with K–12 expenditures in California. 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),” FY 22, Provisional Version 1a. National Center for Education Statistics 17 Table 7. Total expenditures for public elementary and secondary education, by type of expenditure and state or jurisdiction: FY 2022 Expenditures [in thousands of dollars] Total expenditures Current expenditures for public elementary/ secondary education1 Capital outlay State or jurisdiction Construction Land and existing structures Equipment3 Other programs2 Interest on debt United States4 $880,677,256 5, 6 $767,839,772 5, 6 $60,422,731 5, 6 $6,144,627 5, 6 $15,177,944 5, 6, 7 $9,585,189 5, 7 $21,506,993 5 Alabama 10,173,350 8,875,933 758,747 154,571 96,567 120,896 166,637 Alaska 2,867,695 2,623,057 122,732 58,154 34,633 9,389 19,730 Arizona 14,153,640 11,613,658 1,072,697 140,482 810,234 136,523 380,045 Arkansas 6,832,187 5,956,507 443,441 82,892 174,988 33,299 141,059 California 114,015,869 5 98,626,726 5 9,228,583 5 384,198 5 915,200 5 1,176,316 5 3,684,846 5 Colorado 14,624,463 11,841,762 1,426,617 330,678 276,291 94,625 654,491 Connecticut 13,486,456 6,7 12,166,704 583,232 6 95,795 6 215,484 6, 7 317,687 7 107,553 Delaware 2,845,630 2,629,809 135,474 0 46,760 11,008 22,580 District of Columbia 3,146,856 2,500,789 315,077 6 74,022 66,258 6 24,652 166,057 Florida 37,674,115 33,093,963 2,354,066 240,507 704,072 731,294 550,213 Georgia 26,157,226 23,621,641 1,808,062 100,406 336,952 40,386 249,779 Hawaii 3,356,413 3,016,836 304,496 0 17,738 17,342 0 Idaho 3,429,970 3,036,239 164,905 21,958 93,539 53,856 59,474 Illinois 40,815,071 35,758,841 2,260,751 6 371,326 6 1,076,557 249,285 1,098,311 Indiana 14,402,194 12,727,384 785,236 276,735 136,514 101,055 375,270 Iowa 8,227,570 6,796,509 967,226 14,566 266,761 37,814 144,694 Kansas 7,386,426 6,658,054 247,827 21,754 227,019 6,045 225,728 Kentucky 10,005,606 8,785,382 649,634 36,336 238,983 97,188 198,081 Louisiana 11,141,762 10,266,195 550,235 70,276 110,438 16,449 128,170 Maine 3,483,276 3,258,518 82,752 438 58,300 32,872 50,398 Maryland 18,050,484 16,035,524 1,541,994 8,325 221,622 47,932 195,087 Massachusetts 22,147,788 20,982,747 402,827 216,907 128,631 78,704 337,974 Michigan 25,151,751 21,313,631 1,891,274 229,216 607,471 327,068 783,091 Minnesota 16,702,908 13,342,607 1,752,484 6 287,843 6 256,374 569,520 494,079 Mississippi 5,494,939 4,899,615 178,517 135,122 6 172,168 6 43,164 66,353 Missouri 13,646,485 11,424,602 1,275,951 6 17,182 432,848 178,239 317,663 Montana 2,356,166 2,034,040 196,241 14,188 47,200 10,704 53,793 Nebraska 5,450,408 4,649,305 281,853 217,555 171,488 5,366 124,841 Nevada 6,403,020 5,462,635 582,613 45,871 53,834 23,516 234,551 New Hampshire 3,598,499 3,371,459 111,395 7,931 6 62,850 6 5,357 39,508 New Jersey 37,834,807 35,064,411 1,284,505 232,207 337,032 341,736 574,915 New Mexico 4,942,332 4,250,834 517,690 40,581 63,701 3,117 66,409 New York 79,620,819 72,722,179 2,478,261 76,036 889,770 1,780,169 1,674,404 North Carolina 20,199,931 18,485,450 1,303,973 47,329 266,797 57,582 38,799 North Dakota 2,157,002 1,853,360 169,089 10,953 67,314 17,886 38,400 Ohio 29,400,238 25,783,179 1,821,834 7,582 745,734 529,289 512,620 Oklahoma 8,526,176 7,489,405 456,054 278,495 177,864 30,938 93,419 Oregon 10,844,437 8,701,283 1,437,953 6,956 123,097 50,669 524,478 Pennsylvania 37,220,893 32,420,288 1,993,711 182,508 1,060,386 578,949 985,052 Rhode Island 3,105,972 2,840,339 29,456 5,337 122,473 68,055 40,312 South Carolina 12,009,349 10,061,386 840,730 256,183 423,017 78,977 349,056 South Dakota 1,941,770 1,648,363 140,783 6 23,123 6 86,579 7,311 35,609 Tennessee 12,750,501 11,240,808 586,171 208,331 390,772 85,991 238,429 Texas 80,587,407 64,538,159 9,952,642 365,731 1,184,627 541,355 4,004,893 Utah 7,782,173 6,561,368 574,470 237,006 151,910 52,667 204,751 See notes at end of table. National Center for Education Statistics 18 Table 7. Total expenditures for public elementary and secondary education, by type of expenditure and state or jurisdiction: FY 2022—Continued Expenditures [in thousands of dollars] Total expenditures Current expenditures for public elementary/ secondary education1 Capital outlay State or jurisdiction Construction Land and existing structures Equipment3 Other programs2 Interest on debt Vermont 2,201,864 2,105,521 50,666 1,909 23,931 10,731 9,107 Virginia 20,573,899 18,862,116 1,032,410 89,299 6 402,230 6 76,376 111,468 Washington 21,850,310 6 18,469,193 6 2,114,996 219,875 357,373 40,905 647,969 West Virginia 3,969,646 3,569,531 169,539 92,762 62,806 61,857 13,150 Wisconsin 14,060,483 12,081,097 962,257 29,054 151,977 563,333 272,766 Wyoming 1,869,023 1,720,829 28,603 78,136 30,779 9,744 931 Other jurisdictions American Samoa 168,582 94,335 36,689 28,679 2,573 6,306 0 Guam 380,258 346,193 0 0 29,965 0 4,099 Commonwealth of the Northern Mariana Islands 136,753 124,079 0 0 2,058 10,616 0 Puerto Rico 3,174,715 2,903,264 31,941 0 174,182 65,328 0 U.S. Virgin Islands 191,530 191,530 0 0 0 0 0 1 Current expenditures 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 Other program expenditures include expenditures for community services, adult education, community colleges, private schools, and other programs that are not part of public elementary and secondary education. 3 Equipment includes expenditures for initial, additional, and replacement items of equipment, such as machinery, furniture and fixtures, and vehicles. Equipment may be purchased for instruction, support services, food services, enterprise operations, facilities acquisition and construction, or other programs. 4 United States totals are for the 50 states and the District of Columbia. 5 California did not report prekindergarten membership in the State Nonfiscal Public Elementary/Secondary Education Survey. California reported prekindergarten expenditures separately, and these expenditures were excluded from the amounts reported in this table. This table does include expenditures for special education preschool programs along with K–12 expenditures in California. 6 Value affected by redistribution of reported values to account for missing data items and/or to distribute state direct support expenditures. 7 Value contains imputation for missing data. 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),” FY 22, Provisional Version 1a. National Center for Education Statistics 19 Table 8. Title I allocations and Title I expenditures per pupil for public elementary and secondary education, by state or jurisdiction: FY 2022 State or jurisdiction Title I grants for the disadvantaged, FY 211 [in thousands of dollars] School year 2021–22 student membership2 Current expenditures3 [in thousands of dollars] Current expenditures per pupil4 Title I expenditures per pupil5 Total 6 Title I expenditures7 Title I carryover expenditures8 United States9 $16,709,080 49,250,394 $767,839,772 10,11 $12,896,781 $2,689,562 $15,591 10 $316 Alabama 275,129 748,274 8,875,933 232,751 32,864 11,862 355 Alaska 71,508 129,944 2,623,057 70,751 0 20,186 544 Arizona 373,471 1,116,643 11,613,658 251,739 0 10,401 225 Arkansas 174,134 489,565 5,956,507 165,365 0 12,167 338 California 2,185,457 5,892,073 98,626,726 10 1,476,805 593,718 16,739 10 351 Colorado 175,693 880,597 11,841,762 140,800 1,100 13,447 161 Connecticut 160,194 509,748 12,166,704 107,685 39,087 23,868 288 Delaware 58,277 139,935 2,629,809 29,948 23,134 18,793 379 District of Columbia 52,343 88,908 2,500,789 40,748 2,426 28,128 486 Florida 944,248 2,833,186 33,093,963 876,403 13,517 11,681 314 Georgia 589,222 1,740,875 23,621,641 472,386 83,336 13,569 319 Hawaii 63,392 173,178 3,016,836 44,044 7,305 17,420 297 Idaho 67,716 314,258 3,036,239 60,121 0 9,662 191 Illinois 698,936 1,863,585 35,758,841 448,912 220,187 19,188 359 Indiana 261,876 1,036,625 12,727,384 237,769 0 12,278 229 Iowa 110,929 510,661 6,796,509 89,249 14,134 13,309 202 Kansas 121,528 485,424 6,658,054 89,539 12,791 13,716 211 Kentucky 265,301 654,239 8,785,382 181,076 75,636 13,428 392 Louisiana 373,444 683,216 10,266,195 186,907 173,359 15,026 527 Maine 60,492 173,215 3,258,518 23,606 26,743 18,812 291 Maryland 291,972 881,461 16,035,524 154,590 64,439 18,192 248 Massachusetts 268,003 921,180 20,982,747 173,090 65,141 22,778 259 Michigan 499,190 1,440,090 21,313,631 435,715 0 14,800 303 Minnesota 188,289 870,506 13,342,607 177,951 0 15,327 204 Mississippi 229,904 442,000 4,899,615 241,556 0 11,085 547 Missouri 270,643 888,823 11,424,602 259,842 39,535 12,854 337 Montana 56,997 150,195 2,034,040 72,121 3,401 13,543 503 Nebraska 79,463 327,564 4,649,305 75,162 0 14,194 229 Nevada 153,369 486,524 5,462,635 139,411 13,617 11,228 315 New Hampshire 48,027 165,071 3,371,459 39,343 0 20,424 238 New Jersey 372,998 1,372,381 35,064,411 369,621 0 25,550 269 New Mexico 135,005 316,785 4,250,834 115,805 1,058 13,419 369 New York 1,246,690 2,483,362 72,722,179 928,228 197,264 29,284 453 North Carolina 509,980 1,525,223 18,485,450 467,385 0 12,120 306 North Dakota 47,448 116,864 1,853,360 47,214 0 15,859 404 Ohio 611,287 1,683,612 25,783,179 621,805 25,730 15,314 385 Oklahoma 207,835 698,696 7,489,405 183,147 10,384 10,719 277 Oregon 180,540 553,012 8,701,283 167,742 13,929 15,734 329 Pennsylvania 728,744 1,695,092 32,420,288 593,627 63,944 19,126 388 Rhode Island 59,524 138,566 2,840,339 52,639 10,285 20,498 454 South Carolina 278,435 780,878 10,061,386 270,435 0 12,885 346 South Dakota 55,590 141,307 1,648,363 29,135 27,102 11,665 398 Tennessee 332,618 996,709 11,240,808 196,678 110,659 11,278 308 Texas 1,646,644 5,428,613 64,538,159 1,076,890 467,130 11,889 284 Utah 94,573 690,934 6,561,368 33,840 53,306 9,496 126 See notes at end of table. National Center for Education Statistics 20 Table 8. Title I allocations and Title I expenditures per pupil for public elementary and secondary education, by state or jurisdiction: FY 2022—Continued State or jurisdiction Title I grants for the disadvantaged, FY 211 [in thousands of dollars] School year 2021–22 student membership2 Current expenditures3 [in thousands of dollars] Current expenditures per pupil4 Title I expenditures per pupil5 Total 6 Title I expenditures7 Title I carryover expenditures8 Vermont 41,448 83,975 2,105,521 36,111 5,268 25,073 493 Virginia 301,806 1,249,815 18,862,116 283,556 0 15,092 227 Washington 320,614 1,081,835 18,469,193 10 150,521 126,580 17,072 256 West Virginia 103,809 252,720 3,569,531 70,852 24,732 14,124 378 Wisconsin 220,378 829,359 12,081,097 185,401 28,711 14,567 258 Wyoming 43,968 93,093 1,720,829 20,766 18,009 18,485 417 Other jurisdictions American Samoa 20,650 — 94,335 28,065 0 — — Guam 22,795 28,402 346,193 0 0 12,189 0 Commonwealth of the Northern Mariana Islands 12,527 9,201 124,079 0 0 13,485 0 Puerto Rico 418,940 259,535 2,903,264 256,808 69,159 11,186 1,256 U.S. Virgin Islands 11,001 10,234 191,530 0 6,650 18,715 650 — Not available. Data are missing for American Samoa because the jurisdiction did not report student membership. 1 FY 2021 (for primary use in school year 2021–22) State educational agency (SEA) and local educational agency (LEA) allocations for Title I, Part A (Basic, Concentration, Targeted, and Education Finance Incentive Grants), Title I, Part B (State Assessment), Title I, Part C (Education of Migratory Children, and Prevention), and Title I, Part D (Intervention Programs for Children and Youths Who are Neglected, Delinquent or At-Risk: SEA Programs). 2 The student membership variable is derived from the State Nonfiscal Public Elementary/Secondary Education Survey. In FY 22, Arizona, New York, and Oregon indicated that the state fiscal data reported in the National Public Education Financial Survey (NPEFS) did not include finance data for prekindergarten programs. In these states, the NPEFS total student membership variable excludes prekindergarten membership. Illinois and New Hampshire indicated that the state fiscal data reported in NPEFS did not include independent charter school districts, and students in those independent charter school districts are excluded from the NPEFS total student membership. California did not report prekindergarten membership in the State Nonfiscal Public Elementary/Secondary Education Survey. The NPEFS total student membership variable excludes all prekindergarten membership for California in FY 22. 3 Current expenditures include instruction, instruction-related, support services, and other elementary/secondary current expenditures, which includes expenditures from funds received from Title I programs (including expenditures from carryover funds in prior year), but exclude expenditures on capital outlay, other programs, and interest on long-term debt. 4 Current expenditures per pupil are calculated by dividing current expenditures by student membership. 5 Title I expenditures per pupil are calculated as current and carry-over expenditures divided by total student membership, which includes both Title I eligible students and noneligible students. Title I expenditures per pupil are included in current expenditures per pupil. 6 Total current expenditures includes expenditures from funds received from Title I programs, including expenditures from carryover funds in prior year. 7 Title I expenditures include expenditures against Title I funds, all parts, that were appropriated for the school year in operation during FY 22. 8 Title I carryover expenditures include expenditures against Title I funds made against funds appropriated for the prior fiscal year which remained available for obligation in the reporting period. 9 United States totals are for the 50 states and the District of Columbia. 10 California did not report prekindergarten membership in the State Nonfiscal Public Elementary/Secondary Education Survey. California reported prekindergarten expenditures separately, and these expenditures were excluded from the amounts reported in this table. This table does include expenditures for special education preschool programs along with K–12 expenditures in California. 11 Value affected by redistribution of reported values to account for missing data items and/or to distribute state direct support expenditures. SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), “National Public Education Financial Survey (NPEFS),” FY 22, Provisional Version 1a; “State Nonfiscal Public Elementary/Secondary Education Survey,” school year 2021–22, Provisional Version 1a; and U.S. Department of Education, Budget Service. Retrieved December 12, 2023, from https://www2.ed.gov/about/overview/budget/statetables/23stbyprogram.xlsx. National Center for Education Statistics 21 Table 9. Revenues and select expenditures for public elementary and secondary education in the United States, by source of revenues and type, function, and subfunction of expenditures: FY 2021 and FY 2022 [in thousands of dollars]2 Percentage change FY 21 inflation- adjusted3 and FY 22 Revenue or expenditure (United States total1) FY 21 (in FY 21 dollars) FY 21 (inflation-adjusted3 to FY 22 dollars) FY 22 (in FY 22 dollars) Total revenues $837,182,214 $897,227,500 $909,221,141 1.3 Local revenues 364,964,821 391,141,222 383,508,706 -2.0 State revenues 383,806,597 411,334,388 400,832,906 -2.6 Federal revenues 88,410,795 4 94,751,889 4 124,879,530 4 31.8 Total expenditures5 813,670,057 6 872,028,979 6 880,677,256 6 1.0 Current expenditures7 703,501,135 6 753,958,403 6 767,839,772 6 1.8 Expenditures for instruction 427,082,514 6 457,714,187 6 457,020,666 6 -0.2 Total support services expenditures 254,060,383 6 272,282,376 6 281,872,257 6 3.5 Student support services expenditures 45,598,403 6 48,868,861 6 51,239,904 6 4.9 Current expenditures per pupil8 14,296 6 15,321 6 15,591 6 1.8 Expenditures for construction 59,977,517 6 64,279,290 6 60,422,731 6 -6.0 Expenditures for land and existing structures 5,701,547 6 6,110,480 6 6,144,627 6 0.6 Expenditures for equipment 13,694,739 6 14,676,968 6 15,177,944 6 3.4 Expenditures for interest on debt 21,669,253 6 23,223,439 6 21,506,993 6 -7.4 1 United States totals are for the 50 states and the District of Columbia. 2 Except current expenditures per pupil, which are presented in dollars. 3 Data have been adjusted to FY 22 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. For comparability with the time period covered by fiscal education data, NCES adjusts the CPI from a calendar year to a school fiscal year basis (July through June). 4 Revenues include funds authorized by the Coronavirus Aid, Relief, and Economic Security (CARES) Act of 2020, the Coronavirus Response and Relief Supplemental Appropriations (CRRSA) Act of 2021, and the American Rescue Plan (ARP) Act of 2021. Local education agencies (LEAs) do not begin receiving federal funds that flow through the state until after allocations are made by the federal government, assurances and certifications are signed and awards are made by the state, and reimbursement for expenditures is requested by the LEA. Because of this process, there is a lag between the time when the funds are appropriated and when LEAs record the amounts as revenues. 5 The subcategories of total expenditures do not include expenditures for other programs (e.g., community services, adult education, community colleges, private schools, interest on debt, and other programs that are not part of public elementary and secondary education). 6 California did not report prekindergarten membership in the State Nonfiscal Public Elementary/Secondary Education Survey. California reported prekindergarten expenditures separately, and these expenditures were excluded from the amounts reported in this table. This table does include expenditures for special education preschool programs along with K–12 expenditures in California. 7 The subcategories of current expenditures do not include food services and enterprise operations. 8 Current expenditures per pupil are calculated by dividing current expenditures by student membership. SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), “National Public Education Financial Survey (NPEFS),” FY 21, Final Version 2a; and FY 22, Provisional Version 1a; and Digest of Education Statistics 2022, table 106.75. Retrieved December 12, 2023, from https://nces.ed.gov/programs/digest/d22/tables/dt22_106.75.asp. National Center for Education Statistics 22 Table 10. Revenues from COVID-19 Federal Assistance Funds for public elementary and secondary education, by source and state or jurisdiction: FY 2022 Revenues from COVID-19 Federal Assistance Funds1 [in thousands of dollars] State or jurisdiction Elementary and Secondary School Emergency Relief (ESSER I) Fund2 Elementary and Secondary School Emergency Relief (ESSER II) Fund3 Elementary and Secondary School Emergency Relief (ARP ESSER) Fund4 Governor’s Emergency Education Relief (GEER I) Fund5 Governor’s Emergency Education Relief (GEER II) Fund6 Coronavirus Relief Fund (CRF)7 Coronavirus State and Local Fiscal Recovery Funds (SLFRF)8 United States9 $3,836,831 $20,074,310 $17,864,865 $344,590 $250,725 $270,683 $508,607 Alabama 16,203 325,885 366,283 16,203 1,970 0 † Alaska 2,615 85,102 59,172 768 0 5,446 136 Arizona — — — — † — † Arkansas 7,220 221,253 317,369 584 † 0 † California 339,278 3,290,116 2,673,079 109,037 61,745 4,676 — Colorado 19,207 223,293 247,912 9,664 2,215 638 949 Connecticut 28,423 216,892 166,711 193 5,000 11,853 † Delaware 85,218 0 71,438 4,565 0 0 265 District of Columbia 6,616 80,940 86,249 0 0 † 314 Florida 111,612 1,516,721 990,473 † † † † Georgia 52,772 814,998 1,183,038 497 339 6,143 † Hawaii 13,590 112,850 74,680 2,854 6,686 0 2,250 Idaho 5,725 116,911 6,878 † † † 22,997 Illinois 64,215 1,042,692 700,030 9,163 3,715 † 0 Indiana 64,920 319,522 271,947 18,307 7,457 0 † Iowa 1,200 100,277 262,432 2,203 5,301 295 93 Kansas 23,677 215,788 27,421 † † † † Kentucky 14,514 448,506 454,274 2,271 4,404 13,372 348 Louisiana 27,381 350,471 352,852 0 † † † Maine 14,570 69,952 64,927 29 0 4,493 4 Maryland 64,678 315,698 330,455 3,074 5,440 393 † Massachusetts 57,060 377,588 275,793 2,677 277 0 0 Michigan 60,693 921,685 529,814 14,680 12,044 28,020 28,564 Minnesota 33,309 357,372 222,526 6,458 21,521 3,251 109,278 Mississippi 34,534 255,854 196,845 457 † 0 † Missouri 15,984 423,579 340,362 8,047 2,252 3 † Montana 5,624 77,320 99,692 0 0 0 12 Nebraska 11,141 63,099 26,438 — † † † Nevada 22,173 226,789 147,063 2,748 162 1,772 107 New Hampshire 5,771 58,975 24,502 0 0 0 0 New Jersey 48,556 663,241 435,086 0 0 1,900 29,383 New Mexico 27,156 178,214 28,998 4,827 0 0 1,396 New York — — — — — — — North Carolina 125,451 732,329 837,519 36,843 † 2,283 17,879 North Dakota — — — — — — — Ohio 1,910,887 † † 24,018 † 16,493 † Oklahoma 20,353 282,466 336,007 2,052 629 0 † Oregon 14,970 217,595 162,144 420 1,861 983 † Pennsylvania 73,420 810,158 848,954 20,812 70,924 0 0 Rhode Island 3,143 88,206 31,535 0 0 198 149 South Carolina 59,009 427,110 192,970 0 † 0 † South Dakota 3,884 64,599 60,607 0 0 0 † Tennessee 51,312 421,090 434,736 † † 1,694 † Texas 124,311 2,245,288 2,868,185 1,275 30,842 2 † Utah 2,521 136,284 140,153 8,792 3,359 179 † See notes at end of table. National Center for Education Statistics 23 Table 10. Revenues from COVID-19 Federal Assistance Funds for public elementary and secondary education, by source and state or jurisdiction: FY 2022—Continued Revenues from COVID-19 Federal Assistance Funds1 [in thousands of dollars] State or jurisdiction Elementary and Secondary School Emergency Relief (ESSER I) Fund2 Elementary and Secondary School Emergency Relief (ESSER II) Fund3 Elementary and Secondary School Emergency Relief (ARP ESSER) Fund4 Governor’s Emergency Education Relief (GEER I) Fund5 Governor’s Emergency Education Relief (GEER II) Fund6 Coronavirus Relief Fund (CRF)7 Coronavirus State and Local Fiscal Recovery Funds (SLFRF)8 Vermont 10,169 55,783 13,355 661 0 52 0 Virginia 102,996 314,797 202,843 14,772 † † 4,953 Washington 3,230 349,155 521,697 † † 56,593 289,529 West Virginia 10,309 160,239 77,316 1,831 1,726 17 0 Wisconsin 10,698 249,778 93,052 12,548 † 108,618 † Wyoming 24,536 47,850 9,056 1,261 856 1,317 0 Other jurisdictions American Samoa 95,447 10 † † 0 11 † † † Guam 86,820 10 † † 0 11 † † † Commonwealth of the Northern Mariana Islands 53,281 10 † † 0 11 † † † Puerto Rico 26,503 † † † † † † U.S. Virgin Islands 193,150 10 † † 2,204 11 † † † — Not available. † Not applicable. State education agencies were instructed to report data as not applicable when the funds were not awarded to local education agencies (LEAs) for use during that school year or LEAs were otherwise not able to receive these funds. 1 Revenues include funds authorized by the Coronavirus Aid, Relief, and Economic Security (CARES) Act of 2020, the Coronavirus Response and Relief Supplemental Appropriations (CRRSA) Act of 2021, and the American Rescue Plan (ARP) Act of 2021. Local education agencies (LEAs) do not begin receiving federal funds that flow through the state until after allocations are made by the federal government, assurances and certifications are signed and awards are made by the state, and reimbursement for expenditures is requested by the LEA. Because of this process, there is a lag between the time when the funds are appropriated and when LEAs record the amounts as revenues. 2 Federal revenues received from the U.S. Department of Education-administered Elementary and Secondary School Emergency Relief (ESSER I) Fund authorized by the CARES Act. These amounts do not include ESSER Fund revenues authorized under the CRRSA Act or the ARP. 3 Federal revenues received from the U.S. Department of Education-administered Elementary and Secondary School Emergency Relief (ESSER II) Fund authorized by the CRRSA Act. These amounts do not include ESSER Fund revenues authorized under the CARES Act or the ARP. 4 Federal revenues received from the U.S. Department of Education-administered Elementary and Secondary School Emergency Relief (ARP ESSER) Fund authorized by the ARP. These amounts do not include ESSER Fund revenues authorized under the CARES Act or the CRRSA Act. 5 Federal revenues received from the U.S. Department of Education-administered Governor’s Emergency Education Relief (GEER I) Fund authorized by the CARES Act. These amounts do not include GEER Fund revenues authorized under the CRRSA Act. 6 Federal revenues received from the U.S. Department of Education-administered Governor’s Emergency Education Relief (GEER II) Fund authorized by the CRRSA Act. These amounts do not include GEER Fund revenues authorized under the CARES Act. 7 Federal revenues received from the U.S. Department of Treasury-administered Coronavirus Relief Fund (CRF) authorized by the CARES Act and extended under the CRRSA Act. 8 Federal revenues received from the U.S. Department of Treasury-administered Coronavirus State and Local Fiscal Recovery Funds (SLFRF) authorized by the ARP Act of 2021. 9 United States totals are for the 50 states and the District of Columbia. 10 Amounts reported were awarded under the Education Stabilization Fund and American Rescue Plan to the Outlying Areas to the State Educational Agency. These amounts include funds authorized under the CARES Act, CRRSA Act, and ARP. 11 Amounts reported were awarded under the Education Stabilization Fund and American Rescue Plan to the Outlying Areas to the Governor’s office. These amounts include funds authorized under the CARES Act, CRRSA Act, and ARP. NOTE: The U.S. Department of Education publishes data on Education Stabilization Fund (ESF) grant funds that have been awarded to and expended by states or outlying areas and local education agencies. The data are available at https://covid-relief-data.ed.gov/. The data contained on the ESF Transparency Portal are reported by states on the Annual Performance Report (APR) for ESSER and GEER grants. The ESF Transparency Portal does not include revenues by source of fund, as is displayed in this table. The data available in the ESF Transparency Portal may differ from data in this table due to these differences in data item definitions, data sources, and reporting requirements. SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), “National Public Education Financial Survey (NPEFS),” FY 22, Provisional Version 1a. National Center for Education Statistics 24 Table 11. Expenditures paid from COVID-19 Federal Assistance Funds for public elementary and secondary education, by type and state or jurisdiction: FY 2022 Expenditures paid from COVID-19 Federal Assistance Funds1 [in thousands of dollars] State or jurisdiction Current expenditures2 Instructional expenditures Support services expenditures3 Capital outlay expenditures4 Technology- related supplies and purchased services expenditures Technology- related equipment expenditures Support services, operation and maintenance expenditures5 Food services operations expenditures United States6 $38,147,168 $22,125,285 $13,635,700 $4,795,986 ‡ ‡ $2,840,487 $360,128 Alabama 600,408 339,231 260,843 84,587 $77,550 $993 40,127 334 Alaska 143,802 103,845 38,541 7,368 — — 8,418 1,415 Arizona 993,173 576,044 379,358 262,879 130,376 19,171 117,634 11,938 Arkansas 429,403 206,973 210,775 532,682 66,165 33,518 50,843 7,598 California 5,972,707 3,600,755 2,303,759 502,216 — — 398,111 66,528 Colorado 479,529 257,115 221,463 32,506 45,277 6,417 20,147 592 Connecticut 370,477 † † 45,227 † † † † Delaware 130,811 55,938 72,629 53,254 22,880 14,761 19,009 2,244 District of Columbia 145,674 36,362 35,345 23,306 5,533 20,460 4,788 37 Florida 2,502,238 1,476,484 1,015,163 82,212 300,675 51,758 135,612 10,591 Georgia 1,881,457 1,164,166 688,675 47,574 431,109 16,411 171,529 28,532 Hawaii 212,350 118,565 92,080 3,899 6,448 2,267 60,303 1,590 Idaho 176,976 89,361 86,205 29,879 10,678 4,555 32,087 915 Illinois 1,606,572 969,646 585,080 645,709 89,327 147,215 116,778 51,847 Indiana 602,860 356,591 243,709 131,335 110,193 4,261 55,559 2,560 Iowa 272,061 181,409 88,736 88,348 14,048 24,962 28,555 1,904 Kansas 262,601 166,726 92,220 40,316 8,764 23,962 33,942 3,656 Kentucky 740,816 434,605 286,364 114,188 65,756 64,897 43,647 3,795 Louisiana 603,344 397,503 201,684 58,431 76,672 3,586 32,843 4,157 Maine 160,284 78,392 79,825 20,894 8,842 4,937 37,919 1,904 Maryland 740,185 562,691 177,233 65,188 † † 57,012 262 Massachusetts 519,138 311,466 199,777 35,031 3,040 29,552 57,669 5,672 Michigan 1,431,391 872,498 403,598 110,789 — — 105,357 605 Minnesota 676,769 361,686 312,328 41,156 60,595 12,006 29,812 2,755 Mississippi 262,849 145,178 116,583 123,990 1,868 728 23,868 1,087 Missouri 690,621 492,174 196,031 44,967 37,937 12,456 49,768 2,416 Montana 146,169 100,957 31,930 28,318 † † 12,563 720 Nebraska 133,237 — — 34,475 26,647 6,552 — 127 Nevada 409,046 246,481 145,365 1,754 43,179 430 20,477 2,073 New Hampshire 61,297 33,813 27,200 25,027 2,479 5,738 7,980 283 New Jersey 1,131,935 460,174 464,540 205,322 † — — † New Mexico 203,631 119,955 2,861 875 651 0 1,884 36 New York — — — — — — — — North Carolina 1,933,030 1,341,742 548,224 75,382 176,437 14,674 124,912 43,063 North Dakota — — — — — — — — Ohio 1,383,152 848,876 515,527 307,770 95,804 43,161 126,139 18,515 Oklahoma 639,887 281,317 354,055 104,474 102,131 5,985 192,570 4,291 Oregon 353,939 188,010 162,748 46,208 43,106 1,200 24,962 2,665 Pennsylvania 29,155 8,222 20,933 5,908 399 2,824 5,727 0 Rhode Island 109,099 52,963 53,474 16,847 8,079 12,478 5,012 202 South Carolina 1,428,190 409,252 304,205 127,943 — — 23 — South Dakota 64,464 43,965 19,188 63,052 — — 4,029 895 Tennessee — — — — — — — — Texas 4,495,364 3,068,976 1,385,820 127,998 † † 366,738 40,568 Utah 249,835 200,156 49,617 24,180 34,638 7,988 8,225 62 See notes at end of table. National Center for Education Statistics 25 Table 11. Expenditures paid from COVID-19 Federal Assistance Funds for public elementary and secondary education, by type and state or jurisdiction: FY 2022—Continued Expenditures paid from COVID-19 Federal Assistance Funds1 [in thousands of dollars] State or jurisdiction Current expenditures2 Instructional expenditures Support services expenditures3 Capital outlay expenditures4 Technology- related supplies and purchased services expenditures Technology- related equipment expenditures Support services, operation and maintenance expenditures5 Food services operations expenditures Vermont 76,440 34,292 41,760 6,224 3,064 820 9,282 389 Virginia 924,469 434,067 265,806 183,878 98,261 19,180 73,024 22,926 Washington 1,036,171 485,157 542,168 52,434 71,920 3,061 42,154 4,550 West Virginia 217,216 149,832 63,400 44,937 21,547 10,308 15,714 2,924 Wisconsin 418,170 202,691 213,964 77,739 80,586 4,174 62,936 904 Wyoming 94,776 58,984 34,911 7,312 10,361 1,303 4,799 0 Other jurisdictions American Samoa 42,617 10,796 17,575 13,949 4,328 2,500 11,509 500 Guam 8,447 6,558 1,889 † 5,796 † 2 † Commonwealth of the Northern Mariana Islands 46,678 21,111 24,628 1,987 177 1,616 1,234 56 Puerto Rico 655,460 112,951 75,913 2,108 5,082 2,108 † 16,020 U.S. Virgin Islands 21,310 8,384 2,348 † 10,521 † † 58 — Not available. † Not applicable. State education agencies were instructed to report data as not applicable when the funds were not awarded to local education agencies (LEAs) for use during that school year or LEAs were otherwise not able to receive these funds. ‡ Reporting standards not met. Data were missing for more than 15 percent of state education agencies in the 50 states and the District of Columbia at the national level. 1 Includes expenditures paid from funds authorized by the Coronavirus Aid, Relief, and Economic Security (CARES) Act of 2020, the Coronavirus Response and Relief Supplemental Appropriations (CRRSA) Act of 2021, and the American Rescue Plan (ARP) of 2021. 2 Current expenditures 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. 3 Support services is 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. 4 Capital outlay includes expenditures on property and construction of facilities. 5 Expenditures reported in this column are also included in the support services expenditures. 6 United States totals are for the 50 states and the District of Columbia. NOTE: The U.S. Department of Education publishes data on Education Stabilization Fund (ESF) grant funds that have been awarded to and expended by states or outlying areas and local education agencies. The data are available at https://covid-relief-data.ed.gov/. The data contained on the ESF Transparency Portal are reported by states on the Annual Performance Report (APR) for ESSER and GEER grants. The ESF Transparency Portal reports all expenditures for grants from the ESF. On the National Public Education Financial Survey (NPEFS), SEAs report current expenditures and capital outlay, which are subsets of all expenditures. NPEFS expenditure variables include expenditures from all grants authorized by the CARES Act, CRRSA, and ARP. The funding sources that are included are specific to each state and are noted in the FY 22 NPEFS documentation available at https://nces.ed.gov/ccd/files.asp. The data available in the ESF Transparency Portal may differ from data in this table due to differences in data item definitions, data sources, and reporting requirements. SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), “National Public Education Financial Survey (NPEFS),” FY 22, Provisional Version 1a. 26 Figure 1. Current expenditures per pupil for public elementary and secondary education, by state: Fiscal year 2022 NOTE: Current expenditures 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. Current expenditures per pupil are calculated by dividing current expenditures by student membership. The student membership variable is derived from the State Nonfiscal Public Elementary/Secondary Education Survey. In FY 22, Arizona, New York, and Oregon indicated that the state fiscal data reported in the National Public Education Financial Survey (NPEFS) did not include finance data for prekindergarten programs. In these states, the NPEFS total student membership variable excludes prekindergarten membership. Illinois and New Hampshire indicated that the state fiscal data reported in NPEFS did not include independent charter school districts, and students in those independent charter school districts are excluded from the NPEFS total student membership. California did not report prekindergarten membership in the State Nonfiscal Public Elementary/Secondary Education Survey. The NPEFS total student membership variable excludes all prekindergarten membership for California in FY 22. States are grouped by pupil-weighted quartile. Quartiles are calculated from current expenditures per pupil weighted by enrollment, meaning that each quartile contains approximately the same number of students. This figure does not account for geographic cost differences. SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), “National Public Education Financial Survey (NPEFS),” fiscal year 2022, Provisional Version 1a and “State Nonfiscal Survey of Public Elementary/Secondary Education,” school year 2021–22, Provisional Version 1a. FL WV KY MI LA VT RI NY NJ NH MD MA DE DC UT TN SD OK NV MS ID AZ AL TX SC NM NE NC MT MO KS IN IA GA CO AR WI VA OR OH ND MN WY WA PA ME IL CT CA Current expenditures per pupil by weighted quartile and state: Fiscal year 2022 $16,739 or more $14,567 to $16,738 $11,889 to $14,566 Less than $11,889 AK HI U.S. national average: $15,591 27 References and Related Data Files References Agency Information Collection Activities; Submission to the Office of Management and Budget for Review and Approval; Comment Request; National Public Education Financial Survey (NPEFS) 2022– 2024, 87 Fed. Reg. 51402 (August 22, 2022). Retrieved November 24, 2023, from https://www.federalregister.gov/d/2022-17942. Allison, G.S. (2015). Financial Accounting for Local and State School Systems: 2014 Edition (NCES 2015- 347). U.S. Department of Education, National Center for Education Statistics. Washington, DC: U.S. Government Printing Office. Retrieved November 24, 2023, from https://nces.ed.gov/pubsearch/pubsinfo.asp?pubid=2015347. Submission of Data by State Educational Agencies; Submission Dates for State Revenue and Expenditure Reports for Fiscal Year 2022, Revisions to Those Reports, and Revisions to Prior Fiscal Year Reports, 87 Fed. Reg. 78663 (December 22, 2022). Retrieved November 24, 2023, from https://www.federalregister.gov/d/2022-27862. U.S. Department of Education, Budget Service. Retrieved December 12, 2023, from https://www2.ed.gov/about/overview/budget/statetables/23stbyprogram.xlsx. U.S. Department of Education, National Center for Education Statistics. (2014). NCES Statistical Standards (NCES 2014-097). Washington, DC: U.S. Government Printing Office. Retrieved May 22, 2014, from http://nces.ed.gov/statprog/2012/. U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), “State Nonfiscal Public Elementary/Secondary Education Survey,” School Year 2019–20 Through 2021– 22, Provisional Version 1a. Retrieved September 18, 2023, from https://nces.ed.gov/ccd/files.asp. Related Data Files Data files for all surveys used in this report may be found on the data page of the CCD website at http://nces.ed.gov/ccd/ccddata.asp. Electronic versions of the tables included in this report may be found on the data tables page of the CCD website at https://nces.ed.gov/ccd/data_tables.asp#Fiscal:1,LevelId:2,Page:1. A-1 Appendix A: Methodology and Technical Notes Common Core of Data survey system. The Common Core of Data (CCD) is one of NCES’s primary survey programs on public elementary and secondary education in the United States. The CCD is an annual comprehensive national statistical collection that includes all public elementary and secondary schools and local education agencies (also referred to as school districts). The CCD contains both nonfiscal and fiscal components. 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, while the National Public Education Financial Survey (NPEFS), the School District Finance Survey (F-33), and the School-Level Finance Survey (SLFS) are the fiscal components. State education agencies (SEAs) report data for these CCD surveys annually to NCES. The U.S. Census Bureau conducts the data collection for the CCD fiscal surveys on behalf of NCES. NCES collects data for the CCD nonfiscal surveys through the EDFacts submission system. The membership data used in this report come from the State Nonfiscal Survey of Public Elementary/Secondary Education. SEAs participate in CCD voluntarily, following standard definitions for the data items they report. NPEFS data collection. Each year SEAs enter the NPEFS data online through a web application during the NPEFS collection period. SEAs enter new data for the current fiscal year, but also have the opportunity to make revisions to the prior fiscal year data.1 The NPEFS data are certified by an authorizing official from each SEA after submission of data via the NPEFS web form. NPEFS survey analysts then process, edit, and verify the data before publication. The fiscal year (FY) 2022 NPEFS collection opened on January 31, 2023. SEAs were urged to submit accurate and complete FY 22 data by March 31, 2023. The deadline for the final submission of FY 22 data, including any revisions to previously submitted data, was August 15, 2023. All states, the District of Columbia, and the five U.S. Outlying Areas reported data in the FY 22 NPEFS collection. Editing data to ensure data quality. NCES Statistical Standards require that all NCES data be edited to ensure data quality. Data editing is an iterative and interactive process that includes procedures for detecting and correcting errors in the data (U.S. Department of Education 2014). When SEA coordinators enter data into the NPEFS collection system, the system applies a set of automated procedures (sometimes referred to as business rules) to detect potential errors or inconsistencies in the reported data. CCD survey analysts review the data submitted from state coordinators and work with state fiscal 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 an SEA does not provide a correction or reasonable explanation for anomalous data, NCES will edit the data based on a set of defined business rules. Imputation for missing data. Imputation is a procedure that uses available information and some plausible assumptions to derive substitute values for missing values in a data file (U.S. Department of Education 2014). Imputations modify values for cases or records where data are missing (i.e., not reported or suppressed because they did not meet NCES data quality standards). In the case of 1 Prior year revised tables are released with the version 2a data file and may be found on the data page of the CCD website at http://nces.ed.gov/ccd/ccddata.asp. A-2 missing data, an imputation assigns a value to the missing item using a consistent statistical methodology. As a result, subtotals that include this item are also adjusted. The same imputation methodology is used for both revenues and expenditures. Revenues are imputed based on total revenues in reporting states, and expenditures are imputed based on total expenditures in reporting states. All imputed values in the tables in this report are noted. Imputed values are not used in the imputation of other values. In some instances, redistribution of reported values to account for missing data items may affect state values. Totals and subtotals in tables are noted if the value in the table differs from the value reported by the state in the survey. Student membership. Each school year, SEAs report student membership counts by grade on the State Nonfiscal Public Elementary/Secondary Education Survey. The FY 22 NPEFS data file includes total student membership reported on the school year 2021–22 State Nonfiscal Public Elementary/Secondary Education Survey that includes grades prekindergarten through grade 12 (plus ungraded). If the reported fiscal data exclude prekindergarten programs, total membership on the NPEFS data file also excludes prekindergarten membership. As part of the FY 22 NPEFS collection process, NCES asked SEAs to review student membership data from the State Nonfiscal Public Elementary/Secondary Education Survey and verify that the membership data are consistent with the programs covered in the revenues and expenditures data reported in NPEFS. Arizona, New York, and Oregon indicated that the state fiscal data reported in NPEFS excluded prekindergarten programs. In these states, the NPEFS total student membership variable excludes prekindergarten membership. Illinois and New Hampshire indicated that the state fiscal data reported in NPEFS did not include independent charter school districts, and students in those independent charter school districts are excluded from the NPEFS total student membership variable. California did not report prekindergarten membership in the State Nonfiscal Public Elementary/Secondary Education Survey. In FY 21, the prekindergarten membership reported in the State Nonfiscal Public Elementary/ Secondary Education Survey public release file was imputed based on the number of preschool students with disabilities, as reported for the Individuals with Disabilities Education Act (IDEA). Prekindergarten membership is likely much higher; therefore, the NPEFS total student membership variable excludes all prekindergarten membership counts reported in the State Nonfiscal Public Elementary/Secondary Education Survey for California in FY 20, FY 21, and FY 22. For these years, California reported expenditures for the California State Preschool Program separately, and these expenditures were excluded from the amounts in these tables of this report. However, expenditures for special education preschool programs are included along with K–12 expenditures. Totals. National totals reported in the tables are limited to the 50 states and the District of Columbia and do not include data from the five other jurisdictions of American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, Puerto Rico, 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. A-3 Comparing the NCES School District Finance Survey (F-33) and NPEFS. NPEFS reports many of the same data items as the School District Finance Survey (F-33), but there are differences between the two collections. The survey coverage is different as NPEFS includes special federally operated school districts that are not included in the F-33. Expenditures on federally run schools are included in NPEFS, but are excluded from the F-33. The data availability also varies because some data might be available at the state but not the district level. As a result, totals from the F-33 aggregated from the district to the state level could differ from the state totals in NPEFS. The data may also vary because of different “crosswalk” procedures that are utilized when certain states submitted NPEFS and F-33 data in their own format instead of the NCES-requested format.2 If a state submits NPEFS and F-33 data in its own format, the state is designated by NCES and the Census Bureau as an “SEA format” state. In these instances, Census Bureau analysts have to crosswalk the state-formatted data to NCES- formatted data. Differences in expenditures for similar data items between the two surveys can occur based on the methodology that the Census Bureau uses to crosswalk data submitted in the SEA format to F-33 variables, or due to how the state respondents crosswalk their NPEFS or F-33 data. Finally, the imputation and editing processes and procedures between the two surveys can vary. For further detail on imputations and editing data please see Documentation for the NCES Common Core of Data National Public Education Financial Survey (NPEFS) School Year 2021–22 (Fiscal Year 2022) (NCES 2024-302) and Documentation for the NCES Common Core of Data School District Finance Survey (F-33), School Year 2021–22 (Fiscal Year 2022) (NCES 2024-304).3 Inflation-adjusted data. When comparing dollar amounts between two or more fiscal years, NCES adjusts the older data for inflation to the most recent fiscal year using the Consumer Price Index (CPI) that has been converted from a calendar year basis to a fiscal year basis (July through June).4 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 used by most SEAs begins on July 1 and ends on June 30. The fiscal year for Alabama and Washington, DC runs from October 1 through September 30, the fiscal year for New York runs from April 1 through March 31, and the fiscal year for Nebraska, Texas, and Washington runs from September 1 through August 31. NCES does not adjust NPEFS data to conform to a uniform fiscal year across states. A fiscal year corresponds to the school year as the latter year of the school year range. For example, FY 22 corresponds to school year 2021–22. Title I allocations and expenditures. Title I, Part A of the Elementary and Secondary Education Act of 1965, as amended, is the U.S. government’s largest formula grant program for elementary and secondary education. The purpose of Title I is to provide all children significant opportunity to receive a fair, equitable, and high-quality education, and to close educational achievement gaps. Title I, Part A provides financial assistance to LEAs and schools with high numbers or high percentages of children from low-income families to help ensure that all children meet challenging academic standards. Title I, Part B provides funds for the development of the additional state assessments and 2 The “crosswalk” translates the amounts states report in state agency format to NPEFS and F-33 survey variables. 3 Documentation for CCD Fiscal surveys is released following the publication of this report. Data files and documentation may be found on the data files page of the CCD website at https://nces.ed.gov/ccd/files.asp#Fiscal:1,Page:1. 4 FY 21 data used for comparisons in the selected findings and FY 20 and FY 21 data in tables 2, 5, and 9 were adjusted to FY 22 dollars. The FY 20 amount adjusted to FY 22 dollars is equal to the FY 20 amount multiplied by the 2021–22 CPI (282.025) and then divided by the 2019– 20 CPI (257.230). The FY 21 amount adjusted to FY 22 dollars is equal to the FY 21 amount multiplied by the 2021–22 CPI (282.025) and then divided by the 2020–21 CPI (263.151). A-4 standards required by ESEA section 1111(b) to support the administration of those assessments or other activities related to ensuring that the state’s schools and LEAs are held accountable for results. Title I, Part C provides funds to support high quality education programs for migratory children to ensure that all migratory children reach challenging academic standards and graduate with a high school diploma (or complete a HSED) that prepares them for responsible citizenship, further learning, and productive employment. Title I, Part D, Subpart 1 allocates funds to State educational agencies (SEAs) for supplementary education services. These services help provide education continuity for children and youth in state-run neglected and delinquent institutions for juveniles, community day programs, and adult correctional institutions, so that these children and youth can make successful transitions to school or employment after they are released. Table 8 of this report presents the calculated allocation amounts for Title I grants under the Elementary and Secondary Education Act for the following formula grant programs: Improving Basic Programs Operated by Local Educational Agencies (Basic, Concentration, Targeted, and Education Finance Incentive Grants), Education of Migratory Children, and Prevention and Intervention Programs for Children and Youths Who are Neglected, Delinquent or At-Risk: SEA Programs. Title I allocations data are from U.S. Department of Education, Budget Service. Retrieved December 12, 2023, from https://www2.ed.gov/about/overview/budget/statetables/23stbyprogram.xlsx. Allocations were made in FY 21 first became available for use in the 2021–22 school year. Actual amounts received by LEAs may be smaller than those presented due to state-level adjustments to Federal Title I allocations and permitted state reservations for administration and school improvement activities. States report Title I expenditures are reported by states on NPEFS as either current year or carryover expenditures. Federal law permits states to retain Title I allocations for up to 27 months in order to allow entities to spend the money at a later date. States report expenditures against Title I funds which were made against funds that were appropriated for the prior fiscal year but remained for obligations under the carryover provision in the Title I statutes. Some states did not separate carryover expenditures from current year expenditures in their NPEFS reporting. As a result, current year expenditures may exceed the total allocation amount for a particular state. Title I expenditures reported on NPEFS include all expenditures for Title I programs, including both formula and competitive grants. While these programs account for a small proportion of total Title I funds, the inclusion of these programs may cause expenditures to exceed the total allocation amount for a particular state. In Table 8, Title I expenditures per pupil are calculated by dividing the total of Title I current year and carryover expenditures by student membership, which includes both Title I eligible students and noneligible students. For more information on the distribution of Title I funds, see https://nces.ed.gov/pubsearch/pubsinfo.asp?pubid=2019016. COVID-19 Federal Assistance Funds. NCES added data items to the NPEFS survey to capture revenues and expenditures from three pieces of legislation which provide funding to school districts to aid in responding to the Coronavirus pandemic. The allocations arising from these laws are referred to in this report as “COVID-19 Federal Assistance Funds” and include: Coronavirus Aid, Relief, and Economic Security (CARES) Act of 2020 (Public Law 116-136), the Coronavirus Response A-5 and Relief Supplemental Appropriations (CRRSA) Act of 2021 (Public Law 116-260), and the American Rescue Plan (ARP) Act of 2021 (Public Law 117-2). For a more comprehensive explanation of the methodology utilized by NPEFS, please see Documentation for the NCES Common Core of Data National Public Education Financial Survey (NPEFS), School Year 2021–22 (Fiscal Year 2022) (NCES 2024-302). The NPEFS data files can be accessed at https://nces.ed.gov/ccd/files.asp#Fiscal:1,LevelId:2. B-1 Appendix B: Glossary This glossary applies to the Common Core of Data National Public Education Financial Survey. For additional detail, it is suggested that the data user consult the NCES accounting handbook, Financial Accounting for Local and State School Systems: 2014 Edition (Allison 2015). administration expenditures—Expenditures for school administration (the school principal’s office), general administration (the superintendent and board of education and their immediate staff), and other support services expenditures (local education agency [LEA] planners/ researchers, personnel, fiscal services, warehousing, and other activities of an LEA). capital outlay—Direct expenditures 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, expenditures for repairs to fixed works and structures are classified as current expenditures for operations. charter school—A school providing free public elementary and/or secondary education to eligible students under a specific charter granted by the state legislature or other recognized public chartering agency, and designated by such authority to be a charter school. COVID-19 expenditures—Expenditures paid from all COVID-19 Federal Assistance Funds authorized by the Coronavirus Aid, Relief, and Economic Security (CARES) Act of 2020, the Coronavirus Response and Relief Supplemental Appropriations (CRRSA) Act of 2021, and the American Rescue Plan (ARP) Act of 2021. COVID-19 revenues—Revenues from all COVID-19 Federal Assistance Funds authorized by the Coronavirus Aid, Relief, and Economic Security (CARES) Act of 2020, the Coronavirus Response and Relief Supplemental Appropriations (CRRSA) Act of 2021, and the American Rescue Plan (ARP) Act of 2021. current expenditures—Current expenditures comprise expenditures for the day-to- day operation of schools and school districts for public elementary and secondary education, including expenditures for staff salaries and benefits, supplies, and purchased services. General administration expenditures and school administration expenditures are also included in current expenditures. Expenditures associated with repaying debts and capital outlays (e.g., purchases of land, school construction and equipment) are excluded from current expenditures. Programs outside the scope of public prekindergarten through grade 12 education, such as community services and adult education, are not included in current expenditures. Payments to private schools and payments to charter schools outside of the school district are also excluded from current expenditures. current expenditures per pupil—Current expenditures per pupil are calculated by dividing total current expenditures by student membership. The student membership data are derived from the State Nonfiscal Public Elementary/Secondary Education Survey. 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. It excludes non-interest-bearing 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. B-2 direct support for and on behalf of school districts—Expenditures for public education that are spent directly by the state government. State expenditure for staff retirement programs is the most common form of direct support. States often report these expenditures as lump sums to NCES, which distributes the amounts to specific functions and objects for reporting purposes. 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. Enterprise operations include operations that are operated as a business, and receipts from the operation are expected to fund the enterprise (e.g., school bookstores and certain afterschool activities). 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 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, including salaries and benefits for the superintendent, the school board, and their staff. instruction and instruction-related expenditures—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. The instruction and instruction-related expenditures category is more expansive than only instruction expenditures. Specifically, the instruction and instruction-related expenditures category includes salaries and benefits for teachers, teaching assistants, librarians and library aides, in-service teacher trainers, curriculum development, student B-3 assessment, technology (for students, but outside the classroom), and supplies and purchased services related to those activities. instruction expenditures—Expenditures for activities related to the interaction between teachers and students. Current instruction expenditures include expenditures for activities related to the interaction between teachers and students, including salaries and benefits for teachers and teacher aides, textbooks, supplies, and purchased services. These expenditures also include expenditures relating to extracurricular and cocurricular activities. 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. local education agency (LEA)—The government agency at the local level whose primary responsibility is to operate public schools or to contract for public school services. This term may be used interchangeably with the term “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. operation 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. operations expenditures—Expenditures for operations and maintenance, student transportation, food services, and enterprise operations. 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—Expenditures for equipment for schools that are not new or recently renovated. Equipment is generally defined as items that last more than 1 year, are repaired rather than replaced, and have a cost over a level set by the state or LEAs. B-4 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. revenues per pupil—Revenues per pupil are calculated by dividing total revenues by student membership. The student membership data are derived from the State Nonfiscal Public Elementary/Secondary Education Survey. salaries—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. Salaries for teachers and staff that are contracted out by an LEA are not included. school administration expenditures—Expenditures for the office of the principal, full-time department chairpersons, and graduation expenses. state revenues—Revenues received by LEAs from the state, including unrestricted grants-in-aid, restricted grants-in-aid, revenue in lieu of taxes, and payments for, or on behalf of, LEAs. student membership—The official unduplicated student enrollment in the state, including students both present and absent within the state on October 1 or the school day closest to that date. student support services—Student support services include attendance and social work, guidance, health, psychological services, speech pathology, audiology, and other student support services. student transportation services—Expenditures for vehicle operation, monitoring, and vehicle servicing and maintenance associated with transportation services. Expenditures for purchasing buses are reported under 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. technology-related equipment expenditures—Expenditures for purchases of network equipment, servers, personal computers, printers, scanners, and other electronic devices. technology-related supplies and purchased services expenditures—Expenditures for data processing, coding, and other technical services; repairs and maintenance services for technology equipment that are not directly provided by school district personnel; rentals or leases of computers and related equipment; and purchased communications services, such as software and information technology arrangements. total expenditures—The sum of current expenditures, other program 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.