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U.S. Department of Education NCES 2008-328 Revenues and Expenditures for Public Elementary and Secondary Education: School Year 2005–06 (Fiscal Year 2006) First Look U.S. Department of Education NCES 2008-328 Revenues and Expenditures for Public Elementary and Secondary Education: School Year 2005–06 (Fiscal Year 2006) First Look April 2008 Lei Zhou Education Statistics Services Institute – MacroSys Research and Technology Frank Johnson Project Officer National Center for Education Statistics U.S. Department of Education Margaret Spellings Secretary Institute of Education Sciences Grover J. Whitehurst Director National Center for Education Statistics Mark Schneider 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 National Center for Education Statistics Institute of Education Sciences U.S. Department of Education 1990 K Street NW Washington, DC 20006-5651 April 2008 The NCES World Wide Web Home Page address is http://nces.ed.gov. The NCES World Wide Web Electronic Catalog 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 World Wide Web Electronic Catalog address shown above. Suggested Citation Zhou, L. (2008). Revenues and Expenditures for Public Elementary and Secondary Education: School Year 2005–06 (Fiscal Year 2006) (NCES 2008-328). National Center for Education Statistics, Institute of Education Sciences, U.S. Department of Education. Washington, DC. Retrieved [date] from http://nces.ed.gov/pubsearch/pubsinfo.asp?pubid=2008328. Content Contact Frank Johnson 202-502-7362 frank.johnson@ed.gov iii Acknowledgments Much of the work for this report was performed by staff at the Education Statistics Services Institute (ESSI), which is funded by the National Center for Education Statistics (NCES) and composed of staff from the American Institutes for Research (AIR) and a number of partner organizations. The author would like to acknowledge the following individuals from ESSI for their assistance with technical support and editorial guidance: Jennifer Sable of AIR provided technical and editorial support; and Pia Peltola and Sandy Eyster of AIR made helpful suggestions in their reviews. The author would like to thank all of the professionals in state and local education agencies who track, record, and report the data used in this report. Particular thanks are owed to the state Common Core of Data (CCD) coordinators, without whose efforts the CCD survey system could not exist. The U.S. Census Bureau, Governments Division, is responsible for collecting, processing, and editing the CCD survey data. Eunice Ave, Terri Kennerly, Mary Church, Crecilla Cohen, and Osei Ampadu should be recognized for the quality their efforts added to these data. v Contents Page Acknowledgments ..................................................................................................................................... iii List of Tables ............................................................................................................................................ vi List of Figures ........................................................................................................................................... vi Introduction .................................................................................................................................................1 Selected Findings: Fiscal Year 2006 ...........................................................................................................2 References and Related Data Files .............................................................................................................3 Appendix A: Methodology and Technical Notes .....................................................................................17 Appendix B: Common Core of Data Glossary .........................................................................................19 vi List of Tables Table Page 1. Revenues and percentage distribution of revenues for public elementary and secondary education, by source and state or jurisdiction: Fiscal year 2006 ..........................................................6 2. Current expenditures for public elementary and secondary education, by function, subfunction, and state or jurisdiction: Fiscal year 2006 ............................................................................................7 3. Student membership and current expenditures per pupil for public elementary and secondary education, by function, subfunction, and state or jurisdiction: Fiscal year 2006 ..................................9 4. Percentage distribution of current expenditures for public elementary and secondary education, by function, subfunction, and state or jurisdiction: Fiscal year 2006 .................................................11 5. Current expenditures and percentage distribution of current expenditures for public elementary and secondary education, by function and state or jurisdiction: Fiscal year 2006 .............................13 6. Student membership and current expenditures per pupil for public elementary and secondary education, by function and state or jurisdiction: Fiscal year 2006 .....................................................14 7. Current instruction and instruction-related expenditures for public elementary and secondary education, by object and state or jurisdiction: Fiscal year 2006 .........................................................15 8. Total expenditures for public elementary and secondary education and other related programs, by type of expenditure and state or jurisdiction: Fiscal year 2006 .....................................................16 List of Figures Figure Page 1. Percentage distribution of revenues for public elementary and secondary education in the United States, by source: Fiscal year 2006 ...........................................................................................4 2. Inflation-adjusted current expenditures per pupil for public elementary and secondary education in the United States: Fiscal years 1985–2006 ......................................................................4 3. Percentage distribution of current expenditures for public elementary and secondary education in the United States, by function: Fiscal year 2006 ..............................................................................5 1 Introduction The Common Core of Data (CCD) is an annual collection of public elementary and secondary education data administered by the National Center for Education Statistics (NCES) and its collection agent, the U.S. Census Bureau. Data for CCD surveys are provided by state education agencies (SEAs). This report presents findings on public education revenues and expenditures using fiscal year 2006 (FY 06) data from the National Public Education Financial Survey (NPEFS) of the CCD survey system. Programs covered in the NPEFS include regular, special, and vocational education; charter schools (if they reported data to the SEA); and state-run education programs (such as special education centers or education programs for incarcerated youth). The CCD NPEFS is a universe collection of public elementary and secondary education finance data reported annually by SEAs in each of the 50 states, the District of Columbia, Puerto Rico, and the four other jurisdictions of American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands. The NPEFS provides SEA- level data for all revenues and expenditures associated with each reporting state or jurisdiction, including revenues by source and expenditures by function and object. The nonfiscal data item of average daily attendance is also collected. SEAs participate in the CCD voluntarily, following standard definitions for the data items they report. In some cases, SEAs may be unable to report a key data item or may be unable to report a key data item in exact accordance with a CCD definition. When this happens, NCES imputes or adjusts values for these items. Please see Appendix A: Methodology and Technical Notes in this report for a detailed discussion of imputations and adjustments. While the tables in this report include data for all NPEFS respondents, the discussion in the text is limited to the 50 states and the District of Columbia. Data for all of the current expenditure functions collected on NPEFS are presented in tables 2, 3, and 4. These 10 functions are combined to make 4 categories in tables 5 and 6. Please see appendix A for more information about survey content and methodology. Appendix B is a glossary of key terms used in this report. More information about CCD surveys and products is available at http://nces.ed.gov/ccd. 2 Selected Findings: Fiscal Year 2006 • Approximately $520.6 billion was collected in revenues for public elementary and secondary education in the 50 states and the District of Columbia in fiscal year 2006 (FY 06). The greatest percentage of revenues came from state and local governments, which together provided $473.1 billion, or 90.9 percent of all revenues; the federal government’s contribution was $47.6 billion, or 9.1 percent of all revenues (table 1 and figure 1). • Current expenditures include expenditures for the day-to-day operation of schools and school districts (salaries, benefits, supplies, and purchased services) for public elementary and secondary education. They exclude expenditures for construction, equipment, property, debt services, and programs outside of public elementary and secondary education such as adult education and community services. Current expenditures totaled $449.6 billion in FY 06. Current expenditures per pupil for public elementary and secondary education were $9,154. Adjusting for inflation,1 current expenditures per pupil have grown 25.1 percent since FY 95 ($7,315) and 51.0 percent since FY 85 ($6,062) (tables 2 and 3 and figure 2). • In FY 06, $274.2 billion was spent on instruction. This includes spending on salaries and benefits for teachers and teacher aides, classroom supplies and services, and extracurricular and cocurricular activities (table 2). • Looking at per pupil current expenditures for public elementary and secondary education in FY 06, instruction expenditures ranged from $10,109 in New York to $3,453 in Utah (table 3). • Instruction accounted for 61.0 percent of all current expenditures for public elementary and secondary education in FY 06. Total support services accounted for 34.9 percent, food services accounted for 3.8 percent, and enterprise operations made up 0.2 percent of total current expenditures (table 4). • When expenditures for instruction are combined with instruction-related services such as libraries, media centers, and instructional staff development, they totaled $296.1 billion, or $6,029 per student (tables 5 and 6). This included $199.9 billion for salaries and $62.9 billion in employee benefits (table 7). • Total expenditures for public elementary and secondary education and other related programs were $528.7 billion in FY 06, including $449.6 billion in current expenditures, $51.2 billion in facilities acquisition and construction, $6.2 billion in replacement equipment, $7.4 billion in other programs (such as community services and adult education, which are not part of public elementary and secondary education), and $14.3 billion in interest on debt (table 8). 1 Data have been adjusted to fiscal year 2006 dollars. See Appendix A: Methodology and Technical Notes for more information on inflation-adjusted data. 3 References and Related Data Files References Ave, E.P., and Zhou, L. (2008). Documentation for the NCES Common Core of Data National Public Education Financial Survey (NPEFS), School Year 2005–06 (Fiscal Year 2006) (NCES 2008-329). National Center for Education Statistics, Institute of Education Sciences, U.S. Department of Education. Washington, DC. Related Data Files Data files for all CCD surveys used in this report may be found on the CCD data page of the CCD website at http://nces.ed.gov/ccd/ccddata.asp. 4 Figure 1. Percentage distribution of revenues for public elementary and secondary education in the United States, by source: Fiscal year 2006 Local (44.4%) Federala (9.1%)a State (46.5%) 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)," fiscal year 2006, Version 1a. Figure 2. Inflation-adjusted current expenditures per pupil for public elementary and secondary education in the United States: Fiscal years 1985–2006 $0 $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 $7,000 $8,000 $9,000 $10,000 1985 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 NOTE: Data have been adjusted to fiscal year 2006 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. SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public Education Financial Survey (NPEFS)," fiscal year 1985, Version 1a; fiscal year 1986, Version 1a; fiscal years 1987–2001, Version 1b; fiscal year 2002, Version 1c; fiscal years 2003–2005, Version 1b; fiscal year 2006, Version 1a. Inflation-adjusted current expenditures per pupil (in 2006 dollars) Fiscal year 5 Figure 3. Percentage distribution of current expenditures for public elementary and secondary education in the United States, by function: Fiscal year 2006 Operations (18.1%) Instruction and instruction- related (65.9%) Student asupporta services (5.2%) Administration (10.8%) 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)," fiscal year 2006, Version 1a. Table 1.—Revenues and percentage distribution of revenues for public elementary and secondary education, by source and state or jurisdiction: Fiscal year 2006 State or jurisdiction Total Local1 State Federal Local1 State Federal United States2 $520,643,954 $230,939,051 $242,151,076 $47,553,827 44.4 46.5 9.1 Alabama 6,346,033 2,040,115 3,547,078 758,840 32.1 55.9 12.0 Alaska 1,712,601 416,227 1,005,181 291,193 24.3 58.7 17.0 Arizona 8,833,520 3,520,951 4,272,320 1,040,249 39.9 48.4 11.8 Arkansas 4,282,506 1,364,486 2,432,920 485,100 31.9 56.8 11.3 California 63,785,872 19,048,880 37,847,078 6,889,913 29.9 59.3 10.8 Colorado 7,269,475 3,648,933 3,089,571 530,970 50.2 42.5 7.3 Connecticut 8,711,814 4,942,541 3,351,644 417,629 56.7 38.5 4.8 Delaware 1,533,399 436,604 969,854 126,940 28.5 63.2 8.3 District of Columbia3 1,201,091 1,054,392 † 146,698 87.8 † 12.2 Florida 24,816,807 12,518,858 9,795,679 2,502,270 50.4 39.5 10.1 Georgia 16,117,459 7,474,154 7,155,591 1,487,715 46.4 44.4 9.2 Hawaii3 2,703,718 48,403 2,431,735 223,580 1.8 89.9 8.3 Idaho 1,909,489 629,337 1,073,734 206,418 33.0 56.2 10.8 Illinois 22,344,947 13,858,385 6,619,663 1,866,900 62.0 29.6 8.4 Indiana 11,211,313 4,935,499 5,504,585 771,230 44.0 49.1 6.9 Iowa 4,734,934 2,169,503 2,158,230 407,201 45.8 45.6 8.6 Kansas 4,934,817 1,798,263 2,692,219 444,335 36.4 54.6 9.0 Kentucky 5,909,930 1,835,133 3,383,793 691,004 31.1 57.3 11.7 Louisiana 6,760,714 2,576,922 2,933,287 1,250,505 38.1 43.4 18.5 Maine 2,372,152 1,133,513 1,004,899 233,741 47.8 42.4 9.9 Maryland 10,680,716 5,828,189 4,189,323 663,204 54.6 39.2 6.2 Massachusetts 13,850,962 6,571,045 6,507,612 772,305 47.4 47.0 5.6 Michigan 18,978,793 6,158,717 11,259,666 1,560,410 32.5 59.3 8.2 Minnesota 9,191,384 2,052,372 6,543,838 595,175 22.3 71.2 6.5 Mississippi 4,132,345 1,166,890 2,108,727 856,727 28.2 51.0 20.7 Missouri 8,908,447 5,131,324 2,982,806 794,318 57.6 33.5 8.9 Montana 1,372,561 546,073 633,923 192,565 39.8 46.2 14.0 Nebraska 2,972,026 1,728,024 946,683 297,318 58.1 31.9 10.0 Nevada 3,696,968 2,474,464 958,743 263,761 66.9 25.9 7.1 New Hampshire 2,363,964 1,307,123 926,256 130,585 55.3 39.2 5.5 New Jersey 22,799,624 12,155,282 9,642,530 1,001,813 53.3 42.3 4.4 New Mexico 3,148,752 451,153 2,241,203 456,396 14.3 71.2 14.5 New York 46,776,452 23,533,105 19,859,481 3,383,866 50.3 42.5 7.2 North Carolina 11,137,110 2,971,285 6,966,133 1,199,692 26.7 62.5 10.8 North Dakota 958,109 459,781 347,093 151,235 48.0 36.2 15.8 Ohio 21,106,426 10,285,836 9,217,115 1,603,474 48.7 43.7 7.6 Oklahoma 4,859,546 1,618,449 2,591,377 649,719 33.3 53.3 13.4 Oregon 5,427,586 2,160,833 2,737,046 529,706 39.8 50.4 9.8 Pennsylvania 22,683,987 12,815,649 8,028,829 1,839,508 56.5 35.4 8.1 Rhode Island 2,047,019 1,049,791 840,435 156,794 51.3 41.1 7.7 South Carolina 6,706,259 2,990,559 3,033,281 682,419 44.6 45.2 10.2 South Dakota 1,094,021 551,962 361,531 180,528 50.5 33.0 16.5 Tennessee 7,307,380 3,385,282 3,105,334 816,764 46.3 42.5 11.2 Texas 39,691,436 21,496,767 13,421,855 4,772,813 54.2 33.8 12.0 Utah 3,441,688 1,214,036 1,897,355 330,297 35.3 55.1 9.6 Vermont 1,348,836 92,275 1,154,694 101,868 6.8 85.6 7.6 Virginia 12,922,017 6,942,601 5,112,423 866,993 53.7 39.6 6.7 Washington 9,759,939 2,948,407 5,933,610 877,922 30.2 60.8 9.0 West Virginia 2,910,905 821,067 1,739,376 350,462 28.2 59.8 12.0 Wisconsin 9,726,952 4,053,773 5,086,692 586,486 41.7 52.3 6.0 Wyoming 1,149,155 525,837 507,043 116,274 45.8 44.1 10.1 Other jurisdictions American Samoa 86,082 89 15,856 70,136 0.1 18.4 81.5 Guam 207,709 154,679 † 53,030 74.5 † 25.5 Commonwealth of the Northern Mariana Islands 66,905 322 37,210 29,372 0.5 55.6 43.9 Puerto Rico 2,917,236 133 1,984,178 932,924 # 68.0 32.0 U.S. Virgin Islands 193,291 152,997 † 40,294 79.2 † 20.8 Revenues [in thousands of dollars] Percentage distribution 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)," fiscal year 2006, Version 1a. 2 U.S. totals include the 50 states and the District of Columbia. † Not applicable. 3 Both the District of Columbia and Hawaii have only one school district each; therefore, neither is comparable to other states. Local revenues in Hawaii consist almost entirely of student fees and charges for services, such as food services, summer school, and student activities. # Rounds to zero. 1 Local revenues include intermediate revenues. 6 State or jurisdiction Instruction Total Student support services3 Instructional staff support General administration School administration Operation and maintenance Student transportation Other support services Food services Enterprise operations United States4 $449,594,924 $274,179,857 5 $157,128,936 5 $23,356,971 5 $21,924,660 5 $8,920,041 5 $25,277,042 5 $44,320,217 5 $18,864,069 5 $14,465,937 5 $17,263,582 5 $1,022,549 Alabama 5,699,076 3,333,081 1,987,501 293,235 280,361 154,428 351,994 530,584 263,268 113,631 378,494 0 Alaska 1,529,645 874,604 604,600 96,524 83,140 23,169 90,313 201,223 53,350 56,881 44,006 6,435 Arizona 7,130,341 4,418,230 5 2,379,469 5 400,463 5 168,189 5 114,087 5 345,801 5 786,240 5 271,157 5 293,533 5 332,643 0 Arkansas 3,808,011 2,292,086 5 1,318,461 5 174,344 5 242,388 5 111,195 5 202,831 5 354,421 5 137,201 5 96,081 5 194,512 5 2,952 California 53,436,103 32,244,567 5 19,154,428 5 2,458,675 5 3,605,649 5 483,643 5 3,615,844 5 5,380,825 5 1,305,488 5 2,304,305 5 1,926,940 110,168 Colorado 6,368,289 3,576,989 2,577,875 279,312 330,306 98,005 414,402 658,678 182,196 614,975 197,059 16,366 Connecticut 7,517,025 4,762,341 5 2,488,355 5 452,267 5 241,434 5 147,896 5 423,560 5 700,823 5 354,587 5 167,788 5 203,003 5 63,326 Delaware 1,405,465 848,259 491,293 67,087 18,332 16,533 78,218 137,357 83,264 90,502 65,913 0 District of Columbia6 1,057,166 550,749 480,300 5 66,358 5 75,155 5 26,842 5 56,040 5 133,045 5 74,817 5 48,044 5 26,117 0 Florida 20,897,327 12,352,747 5 7,578,653 984,592 5 1,412,223 5 210,568 5 1,187,364 5 2,351,991 5 886,111 5 545,803 5 965,928 0 Georgia 13,739,263 8,598,901 5 4,437,449 5 654,685 5 749,691 5 179,815 5 846,153 5 1,022,021 5 562,896 5 422,187 5 660,245 42,668 Hawaii6 1,805,521 1,077,351 643,718 216,531 65,864 13,835 121,151 141,315 34,786 50,236 84,453 0 Idaho 1,694,827 1,044,784 5 570,815 5 94,777 5 72,729 5 37,925 5 95,882 5 156,760 5 80,371 5 32,371 5 78,884 5 344 Illinois 19,244,908 11,329,436 5 7,284,957 5 1,218,203 5 894,521 5 654,225 5 978,499 5 1,923,401 5 953,690 5 662,418 5 630,514 0 Indiana 9,241,986 5,550,922 5 3,312,841 5 407,131 5 292,916 5 171,385 5 524,807 5 1,010,222 5 525,698 5 380,682 5 378,222 0 Iowa 4,039,389 2,413,984 1,437,035 239,001 191,853 112,641 239,951 377,380 147,484 128,726 183,441 4,929 Kansas 4,039,417 2,419,648 1,432,728 227,655 185,465 131,969 236,330 390,837 161,494 98,978 187,042 0 Kentucky 5,213,620 3,102,318 1,808,047 214,671 289,715 116,717 283,987 486,639 297,615 118,703 292,861 10,394 Louisiana 5,554,278 3,238,598 5 2,001,244 5 228,554 5 278,273 5 132,918 5 290,579 5 626,709 5 301,977 5 142,234 5 314,325 110 Maine 2,119,408 1,393,238 5 654,871 5 78,432 5 73,897 5 44,569 5 112,534 5 213,603 94,935 36,901 71,299 0 Maryland 9,381,613 5,749,590 5 3,208,571 5 391,342 5 500,802 5 93,522 637,111 5 851,749 479,639 254,405 5 262,804 160,648 Massachusetts 12,210,581 7,957,018 5 3,877,140 5 670,672 5 573,530 5 202,615 506,057 1,081,632 501,087 341,546 376,423 0 Michigan 16,681,981 9,442,946 6,714,691 1,210,229 826,690 341,862 1,000,196 1,814,383 738,429 782,902 524,344 0 Minnesota 7,686,638 4,949,826 5 2,390,423 5 205,659 5 354,400 5 237,143 5 327,650 5 601,529 5 422,669 5 241,374 5 324,460 21,929 Mississippi 3,550,261 2,098,153 5 1,247,157 5 160,537 5 168,934 5 102,737 5 195,396 5 392,180 5 156,812 5 70,561 5 204,667 284 Missouri 7,592,485 4,607,368 2,646,126 357,737 340,038 225,236 426,080 765,953 385,063 146,019 338,991 0 Montana 1,254,360 757,786 444,426 67,429 49,775 37,852 68,833 131,342 57,911 31,284 50,450 1,698 Nebraska 2,672,629 1,697,132 794,824 111,972 86,721 96,612 134,933 232,156 74,008 58,422 104,325 76,347 Nevada 2,959,728 1,809,449 1,048,676 111,762 81,372 52,022 205,662 296,844 110,770 190,246 101,603 0 New Hampshire 2,139,113 1,380,638 696,149 146,729 65,679 71,717 116,102 185,315 90,652 19,955 62,325 0 New Jersey 20,869,993 12,326,559 7,888,876 1,882,174 689,926 512,940 1,396,596 2,157,953 1,131,243 118,045 468,162 186,396 New Mexico 2,729,707 1,535,203 1,074,265 263,342 127,030 83,207 169,243 270,780 112,207 48,456 118,814 1,424 New York 41,149,457 28,462,577 5 11,769,422 5 1,317,736 5 1,159,830 5 793,293 5 1,666,969 5 3,675,699 5 2,162,388 5 993,507 5 917,457 0 North Carolina 10,476,056 6,480,355 3,412,034 568,446 419,385 204,289 681,181 846,327 411,307 281,101 583,667 0 North Dakota 857,774 521,320 267,051 34,285 25,234 38,677 40,041 73,710 36,190 18,914 43,067 26,336 Ohio 17,829,599 10,208,622 7,032,294 1,066,791 1,152,174 523,604 1,042,768 1,661,678 823,276 762,003 586,646 2,037 Oklahoma 4,406,002 2,497,439 1,617,347 285,058 176,414 126,736 238,377 515,107 145,385 130,270 247,731 43,486 Oregon 4,773,751 2,801,665 1,801,283 337,295 190,418 65,320 301,821 401,853 212,492 292,084 168,874 1,929 Pennsylvania 19,631,006 12,056,932 6,820,355 952,558 746,123 608,593 859,325 2,032,022 938,668 683,066 673,989 79,730 Rhode Island 1,934,429 1,164,366 5 720,537 5 230,464 5 92,729 5 23,532 5 98,568 5 160,745 5 72,967 5 41,531 5 49,526 5 0 See notes at end of table. 7 Table 2.—Current expenditures for public elementary and secondary education, by function, subfunction, and state or jurisdiction: Fiscal year 2006 Total Current expenditures1 [in thousands of dollars] Support services2 Table 2.—Current expenditures for public elementary and secondary education, by function, subfunction, and state or jurisdiction: Fiscal year 2006—Continued State or jurisdiction Instruction Total Student support services3 Instructional staff support General administration School administration Operation and maintenance Student transportation Other support services Food services Enterprise operations South Carolina 5,696,629 3,316,986 2,077,059 391,163 382,203 69,437 327,178 532,598 204,325 170,154 283,923 18,661 South Dakota 948,671 549,811 345,882 52,232 40,846 34,273 47,251 103,297 33,278 34,705 49,025 3,954 Tennessee 6,681,456 4,295,030 5 2,062,919 227,033 373,152 137,995 368,086 610,957 243,708 101,988 323,507 0 Texas 33,851,773 20,130,884 5 11,940,056 5 1,643,051 5 1,868,113 5 527,667 5 1,879,154 5 3,880,932 5 951,930 5 1,189,211 5 1,780,833 5 0 Utah 2,778,236 1,755,649 856,175 102,818 130,275 32,678 168,829 271,289 90,911 59,374 148,977 17,435 Vermont 1,237,442 787,788 415,883 91,604 45,601 30,182 82,008 98,612 40,506 27,371 33,253 519 Virginia 11,470,735 7,025,890 3,974,416 548,473 735,159 172,878 665,998 1,116,045 559,362 176,502 468,241 2,187 Washington 8,239,716 4,876,294 5 2,964,303 524,785 385,838 172,356 489,462 764,613 339,971 287,278 279,948 119,171 West Virginia 2,651,491 1,589,476 5 913,026 5 94,580 5 101,342 5 67,396 5 141,934 5 273,115 5 191,666 5 42,993 5 148,989 5 0 Wisconsin 8,745,195 5,352,462 3,100,114 399,759 430,288 229,927 444,101 833,595 330,728 431,716 292,521 99 Wyoming 965,350 571,810 362,813 56,760 52,537 21,380 53,890 102,135 42,135 33,977 30,139 588 Other jurisdictions American Samoa 58,539 30,551 16,041 2,328 6,232 712 2,352 2,469 751 1,197 11,946 0 Guam 210,119 120,010 5 78,935 22,951 5,836 4,195 11,434 25,940 1,653 6,927 11,175 0 Commonwealth of the Northern Mariana Islands 57,694 46,755 5 5,147 5 1,064 5 325 5 2,143 5 286 5 152 5 948 5 229 5 484 5,308 Puerto Rico 3,082,295 2,163,504 671,846 153,625 26,647 13,495 0 309,267 77,973 90,838 246,945 0 U.S. Virgin Islands 146,872 94,754 47,938 8,922 4,678 6,979 8,664 9,982 5,735 2,979 3,472 708 1 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 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 Include attendance and social work, guidance, health, psychological services, speech pathology, audiology, and other student support services. 5 Value affected by redistribution of reported values to correct for missing data items, and/or to distribute state direct support expenditures. 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)," fiscal year 2006, Version 1a. 6 Both the District of Columbia and Hawaii have only one school district each; therefore, neither is comparable to other states. 8 Total Current expenditures1 [in thousands of dollars] Support services2 4 U.S. totals include the 50 states and the District of Columbia. Table 3.—Student membership and current expenditures per pupil for public elementary and secondary education, by function, subfunction, and state or jurisdiction: Fiscal year 2006 State or jurisdiction Fall 2005 student membership Total Instruction Total Student support services3 Instruction- al staff support General adminis- tration School adminis- tration Operation and maintenance Student trans- portation Other support services Food services Enterprise operations United States4 49,113,474 5 $9,154 5,6 $5,583 5,6 $3,199 5,6 $476 5,6 $446 5,6 $182 5,6 $515 5,6 $902 5,6 $384 5,6 $295 5,6 $352 5,6 $21 5 Alabama 741,758 7,683 4,493 2,679 395 378 208 475 715 355 153 510 0 Alaska 133,288 11,476 6,562 4,536 724 624 174 678 1,510 400 427 330 48 Arizona 1,094,454 6,515 4,037 6 2,174 6 366 6 154 6 104 6 316 6 718 6 248 6 268 6 304 0 Arkansas 474,206 8,030 4,834 6 2,780 6 368 6 511 6 234 6 428 6 747 6 289 6 203 6 410 6 6 California 6,437,202 5 8,301 5 5,009 5,6 2,976 5,6 382 5,6 560 5,6 75 5,6 562 5,6 836 5,6 203 5,6 358 5,6 299 5 17 5 Colorado 779,826 8,166 4,587 3,306 358 424 126 531 845 234 789 253 21 Connecticut 575,059 13,072 8,281 6 4,327 6 786 6 420 6 257 6 737 6 1,219 6 617 6 292 6 353 6 110 Delaware 120,937 11,621 7,014 4,062 555 152 137 647 1,136 688 748 545 0 District of Columbia7 76,876 13,752 7,164 6,248 6 863 6 978 6 349 6 729 6 1,731 6 973 6 625 6 340 0 Florida 2,675,024 7,812 4,618 6 2,833 368 6 528 6 79 6 444 6 879 6 331 6 204 6 361 0 Georgia 1,598,461 8,595 5,379 6 2,776 6 410 6 469 6 112 6 529 6 639 6 352 6 264 6 413 27 Hawaii7 182,818 9,876 5,893 3,521 1,184 360 76 663 773 190 275 462 0 Idaho 261,982 6,469 3,988 6 2,179 6 362 6 278 6 145 6 366 6 598 6 307 6 124 6 301 6 1 Illinois 2,111,706 9,113 5,365 6 3,450 6 577 6 424 6 310 6 463 6 911 6 452 6 314 6 299 0 Indiana 1,035,074 8,929 5,363 6 3,201 6 393 6 283 6 166 6 507 6 976 6 508 6 368 6 365 0 Iowa 483,482 8,355 4,993 2,972 494 397 233 496 781 305 266 379 10 Kansas 467,285 8,644 5,178 3,066 487 397 282 506 836 346 212 400 0 Kentucky 679,878 7,668 4,563 2,659 316 426 172 418 716 438 175 431 15 Louisiana 654,526 8,486 4,948 6 3,058 6 349 6 425 6 203 6 444 6 958 6 461 6 217 6 480 # Maine 195,498 10,841 7,127 6 3,350 6 401 6 378 6 228 6 576 6 1,093 486 189 365 0 Maryland 860,020 10,909 6,685 6 3,731 6 455 6 582 6 109 741 6 990 558 296 6 306 187 Massachusetts 971,909 12,564 8,187 6 3,989 6 690 6 590 6 208 521 1,113 516 351 387 0 Michigan 1,741,845 9,577 5,421 3,855 695 475 196 574 1,042 424 449 301 0 Minnesota 839,243 9,159 5,898 6 2,848 6 245 6 422 6 283 6 390 6 717 6 504 6 288 6 387 26 Mississippi 494,954 7,173 4,239 6 2,520 6 324 6 341 6 208 6 395 6 792 6 317 6 143 6 414 1 Missouri 917,705 8,273 5,021 2,883 390 371 245 464 835 420 159 369 0 Montana 145,416 8,626 5,211 3,056 464 342 260 473 903 398 215 347 12 Nebraska 286,646 9,324 5,921 2,773 391 303 337 471 810 258 204 364 266 Nevada 412,395 7,177 4,388 2,543 271 197 126 499 720 269 461 246 0 New Hampshire 205,767 10,396 6,710 3,383 713 319 349 564 901 441 97 303 0 New Jersey 1,395,602 14,954 8,832 5,653 1,349 494 368 1,001 1,546 811 85 335 134 New Mexico 326,758 8,354 4,698 3,288 806 389 255 518 829 343 148 364 4 New York 2,815,581 14,615 10,109 6 4,180 6 468 6 412 6 282 6 592 6 1,305 6 768 6 353 6 326 0 North Carolina 1,416,436 7,396 4,575 2,409 401 296 144 481 598 290 198 412 0 North Dakota 98,283 8,728 5,304 2,717 349 257 394 407 750 368 192 438 268 Ohio 1,839,683 9,692 5,549 3,823 580 626 285 567 903 448 414 319 1 Oklahoma 634,739 6,941 3,935 2,548 449 278 200 376 812 229 205 390 69 Oregon 552,194 8,645 5,074 3,262 611 345 118 547 728 385 529 306 3 Pennsylvania 1,830,684 10,723 6,586 3,726 520 408 332 469 1,110 513 373 368 44 Rhode Island 153,422 12,609 7,589 6 4,696 6 1,502 6 604 6 153 6 642 6 1,048 6 476 6 271 6 323 6 0 See notes at end of table. 9 Current expenditures1 per pupil Support services2 per pupil Table 3.—Student membership and current expenditures per pupil for public elementary and secondary education, by function, subfunction, and state or jurisdiction: Fiscal year 2006—Continued State or jurisdiction Fall 2005 student membership Total Instruction Total Student support services3 Instruction- al staff support General adminis- tration School adminis- tration Operation and maintenance Student trans- portation Other support services Food services Enterprise operations South Carolina 701,544 8,120 4,728 2,961 558 545 99 466 759 291 243 405 27 South Dakota 122,012 7,775 4,506 2,835 428 335 281 387 847 273 284 402 32 Tennessee 953,928 7,004 6 4,502 6 2,163 238 391 145 386 640 255 107 339 0 Texas 4,525,394 7,480 4,448 6 2,638 6 363 6 413 6 117 6 415 6 858 6 210 6 263 6 394 6 0 Utah 508,430 5,464 3,453 1,684 202 256 64 332 534 179 117 293 34 Vermont 96,638 12,805 8,152 4,304 948 472 312 849 1,020 419 283 344 5 Virginia 1,214,472 9,445 5,785 3,273 452 605 142 548 919 461 145 386 2 Washington 1,031,985 7,984 6 4,725 6 2,872 509 374 167 474 741 329 278 271 115 West Virginia 280,866 9,440 5,659 6 3,251 6 337 6 361 6 240 6 505 6 972 6 682 6 153 6 530 6 0 Wisconsin 875,174 9,993 6,116 3,542 457 492 263 507 952 378 493 334 # Wyoming 84,409 11,437 6,774 4,298 672 622 253 638 1,210 499 403 357 7 Other jurisdictions American Samoa 16,399 3,570 1,863 978 142 380 43 143 151 46 73 728 0 Guam 30,986 6,781 3,873 6 2,547 741 188 135 369 837 53 224 361 0 Commonwealth of the Northern Mariana Islands 11,718 4,924 3,990 6 439 6 91 6 28 6 183 6 24 6 13 6 81 6 20 6 41 453 Puerto Rico 563,490 5,470 3,839 1,192 273 47 24 0 549 138 161 438 0 U.S. Virgin Islands 16,750 8,768 5,657 2,862 533 279 417 517 596 342 178 207 42 # Rounds to zero. 1 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 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 Include attendance and social work, guidance, health, psychological services, speech pathology, audiology, and other student support services. 5 The prekindergarten student membership was imputed, affecting the total student count and per pupil expenditures calculation. 6 Value affected by redistribution of reported expenditure values to correct for missing data items, and/or to distribute state direct support expenditures. 7 Both the District of Columbia and Hawaii have only one school district each; therefore, neither is comparable to other states. NOTE: Detail may not sum to totals because of rounding. 10 SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public Education Financial Survey (NPEFS)," fiscal year 2006, Version 1a. Current expenditures1 per pupil Support services2 per pupil 4 U.S. totals include the 50 states and the District of Columbia. State or jurisdiction Instruction Total Student support services3 Instructional staff support General administration School administration Operation and maintenance Student transportation Other support services Food services Enterprise operations United States4 61.0 34.9 5.2 4.9 2.0 5.6 9.9 4.2 3.2 3.8 0.2 Alabama 58.5 34.9 5.1 4.9 2.7 6.2 9.3 4.6 2.0 6.6 0.0 Alaska 57.2 39.5 6.3 5.4 1.5 5.9 13.2 3.5 3.7 2.9 0.4 Arizona 62.0 33.4 5.6 2.4 1.6 4.8 11.0 3.8 4.1 4.7 0.0 Arkansas 60.2 34.6 4.6 6.4 2.9 5.3 9.3 3.6 2.5 5.1 0.1 California 60.3 35.8 4.6 6.7 0.9 6.8 10.1 2.4 4.3 3.6 0.2 Colorado 56.2 40.5 4.4 5.2 1.5 6.5 10.3 2.9 9.7 3.1 0.3 Connecticut 63.4 33.1 6.0 3.2 2.0 5.6 9.3 4.7 2.2 2.7 0.8 Delaware 60.4 35.0 4.8 1.3 1.2 5.6 9.8 5.9 6.4 4.7 0.0 District of Columbia5 52.1 45.4 6.3 7.1 2.5 5.3 12.6 7.1 4.5 2.5 0.0 Florida 59.1 36.3 4.7 6.8 1.0 5.7 11.3 4.2 2.6 4.6 0.0 Georgia 62.6 32.3 4.8 5.5 1.3 6.2 7.4 4.1 3.1 4.8 0.3 Hawaii5 59.7 35.7 12.0 3.6 0.8 6.7 7.8 1.9 2.8 4.7 0.0 Idaho 61.6 33.7 5.6 4.3 2.2 5.7 9.2 4.7 1.9 4.7 # Illinois 58.9 37.9 6.3 4.6 3.4 5.1 10.0 5.0 3.4 3.3 0.0 Indiana 60.1 35.8 4.4 3.2 1.9 5.7 10.9 5.7 4.1 4.1 0.0 Iowa 59.8 35.6 5.9 4.7 2.8 5.9 9.3 3.7 3.2 4.5 0.1 Kansas 59.9 35.5 5.6 4.6 3.3 5.9 9.7 4.0 2.5 4.6 0.0 Kentucky 59.5 34.7 4.1 5.6 2.2 5.4 9.3 5.7 2.3 5.6 0.2 Louisiana 58.3 36.0 4.1 5.0 2.4 5.2 11.3 5.4 2.6 5.7 # Maine 65.7 30.9 3.7 3.5 2.1 5.3 10.1 4.5 1.7 3.4 0.0 Maryland 61.3 34.2 4.2 5.3 1.0 6.8 9.1 5.1 2.7 2.8 1.7 Massachusetts 65.2 31.8 5.5 4.7 1.7 4.1 8.9 4.1 2.8 3.1 0.0 Michigan 56.6 40.3 7.3 5.0 2.0 6.0 10.9 4.4 4.7 3.1 0.0 Minnesota 64.4 31.1 2.7 4.6 3.1 4.3 7.8 5.5 3.1 4.2 0.3 Mississippi 59.1 35.1 4.5 4.8 2.9 5.5 11.0 4.4 2.0 5.8 # Missouri 60.7 34.9 4.7 4.5 3.0 5.6 10.1 5.1 1.9 4.5 0.0 Montana 60.4 35.4 5.4 4.0 3.0 5.5 10.5 4.6 2.5 4.0 0.1 Nebraska 63.5 29.7 4.2 3.2 3.6 5.0 8.7 2.8 2.2 3.9 2.9 Nevada 61.1 35.4 3.8 2.7 1.8 6.9 10.0 3.7 6.4 3.4 0.0 New Hampshire 64.5 32.5 6.9 3.1 3.4 5.4 8.7 4.2 0.9 2.9 0.0 New Jersey 59.1 37.8 9.0 3.3 2.5 6.7 10.3 5.4 0.6 2.2 0.9 New Mexico 56.2 39.4 9.6 4.7 3.0 6.2 9.9 4.1 1.8 4.4 0.1 New York 69.2 28.6 3.2 2.8 1.9 4.1 8.9 5.3 2.4 2.2 0.0 North Carolina 61.9 32.6 5.4 4.0 2.0 6.5 8.1 3.9 2.7 5.6 0.0 North Dakota 60.8 31.1 4.0 2.9 4.5 4.7 8.6 4.2 2.2 5.0 3.1 Ohio 57.3 39.4 6.0 6.5 2.9 5.8 9.3 4.6 4.3 3.3 # Oklahoma 56.7 36.7 6.5 4.0 2.9 5.4 11.7 3.3 3.0 5.6 1.0 Oregon 58.7 37.7 7.1 4.0 1.4 6.3 8.4 4.5 6.1 3.5 # Pennsylvania 61.4 34.7 4.9 3.8 3.1 4.4 10.4 4.8 3.5 3.4 0.4 Rhode Island 60.2 37.2 11.9 4.8 1.2 5.1 8.3 3.8 2.1 2.6 0.0 See notes at end of table. Support services2 11 Current expenditures1 Table 4.—Percentage distribution of current expenditures for public elementary and secondary education, by function, subfunction, and state or jurisdiction: Fiscal year 2006 Table 4.—Percentage distribution of current expenditures for public elementary and secondary education, by function, subfunction, and state or jurisdiction: Fiscal year 2006—Continued State or jurisdiction Instruction Total Student support services3 Instructional staff support General administration School administration Operation and maintenance Student transportation Other support services Food services Enterprise operations South Carolina 58.2 36.5 6.9 6.7 1.2 5.7 9.3 3.6 3.0 5.0 0.3 South Dakota 58.0 36.5 5.5 4.3 3.6 5.0 10.9 3.5 3.7 5.2 0.4 Tennessee 64.3 30.9 3.4 5.6 2.1 5.5 9.1 3.6 1.5 4.8 0.0 Texas 59.5 35.3 4.9 5.5 1.6 5.6 11.5 2.8 3.5 5.3 0.0 Utah 63.2 30.8 3.7 4.7 1.2 6.1 9.8 3.3 2.1 5.4 0.6 Vermont 63.7 33.6 7.4 3.7 2.4 6.6 8.0 3.3 2.2 2.7 # Virginia 61.3 34.6 4.8 6.4 1.5 5.8 9.7 4.9 1.5 4.1 # Washington 59.2 36.0 6.4 4.7 2.1 5.9 9.3 4.1 3.5 3.4 1.4 West Virginia 59.9 34.4 3.6 3.8 2.5 5.4 10.3 7.2 1.6 5.6 0.0 Wisconsin 61.2 35.4 4.6 4.9 2.6 5.1 9.5 3.8 4.9 3.3 # Wyoming 59.2 37.6 5.9 5.4 2.2 5.6 10.6 4.4 3.5 3.1 0.1 Other jurisdictions American Samoa 52.2 27.4 4.0 10.6 1.2 4.0 4.2 1.3 2.0 20.4 0.0 Guam 57.1 37.6 10.9 2.8 2.0 5.4 12.3 0.8 3.3 5.3 0.0 Commonwealth of the Northern Mariana Islands 81.0 8.9 1.8 0.6 3.7 0.5 0.3 1.6 0.4 0.8 9.2 Puerto Rico 70.2 21.8 5.0 0.9 0.4 0.0 10.0 2.5 2.9 8.0 0.0 U.S. Virgin Islands 64.5 32.6 6.1 3.2 4.8 5.9 6.8 3.9 2.0 2.4 0.5 1 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 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 Include attendance and social work, guidance, health, psychological services, speech pathology, audiology, and other student support services. SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public Education Financial Survey (NPEFS)," fiscal year 2006, Version 1a. Support services2 4 U.S. totals include the 50 states and the District of Columbia. 12 NOTE: Detail may not sum to totals because of rounding. # Rounds to zero. Current expenditures1 5 Both the District of Columbia and Hawaii have only one school district each; therefore, neither is comparable to other states. Table 5.—Current expenditures and percentage distribution of current expenditures for public elementary and secondary education, by function and state or State or jurisdiction Total Instruction and instruction- related2 Student support services3 Administration Operations Instruction and instruction- related2 Student support services3 Admin- istration Operations United States4 $449,594,924 5 $296,104,516 5 $23,356,971 5 $48,663,020 $81,470,417 5 65.9 5.2 10.8 18.1 Alabama 5,699,076 3,613,442 293,235 620,053 1,172,346 63.4 5.1 10.9 20.6 Alaska 1,529,645 957,744 96,524 170,363 305,013 62.6 6.3 11.1 19.9 Arizona 7,130,341 4,586,419 5 400,463 5 753,420 5 1,390,040 5 64.3 5.6 10.6 19.5 Arkansas 3,808,011 2,534,474 5 174,344 5 410,107 5 689,087 5 66.6 4.6 10.8 18.1 California 53,436,103 35,850,215 5 2,458,675 5 6,403,792 5 8,723,420 5 67.1 4.6 12.0 16.3 Colorado 6,368,289 3,907,295 279,312 1,127,383 1,054,299 61.4 4.4 17.7 16.6 Connecticut 7,517,025 5,003,775 5 452,267 5 739,244 5 1,321,739 5 66.6 6.0 9.8 17.6 Delaware 1,405,465 866,591 67,087 185,253 286,534 61.7 4.8 13.2 20.4 District of Columbia6 1,057,166 625,904 5 66,358 5 130,926 5 233,979 5 59.2 6.3 12.4 22.1 Florida 20,897,327 13,764,969 5 984,592 5 1,943,735 5 4,204,030 5 65.9 4.7 9.3 20.1 Georgia 13,739,263 9,348,593 5 654,685 5 1,448,155 5 2,287,831 5 68.0 4.8 10.5 16.7 Hawaii6 1,805,521 1,143,214 216,531 185,222 260,554 63.3 12.0 10.3 14.4 Idaho 1,694,827 1,117,513 5 94,777 5 166,178 5 316,359 5 65.9 5.6 9.8 18.7 Illinois 19,244,908 12,223,957 5 1,218,203 5 2,295,142 5 3,507,606 5 63.5 6.3 11.9 18.2 Indiana 9,241,986 5,843,838 5 407,131 5 1,076,875 5 1,914,142 5 63.2 4.4 11.7 20.7 Iowa 4,039,389 2,605,837 239,001 481,318 713,233 64.5 5.9 11.9 17.7 Kansas 4,039,417 2,605,113 227,655 467,277 739,373 64.5 5.6 11.6 18.3 Kentucky 5,213,620 3,392,033 214,671 519,407 1,087,509 65.1 4.1 10.0 20.9 Louisiana 5,554,278 3,516,871 5 228,554 5 565,732 5 1,243,121 5 63.3 4.1 10.2 22.4 Maine 2,119,408 1,467,136 5 78,432 5 194,004 5 379,837 69.2 3.7 9.2 17.9 Maryland 9,381,613 6,250,392 5 391,342 5 985,038 5 1,754,841 66.6 4.2 10.5 18.7 Massachusetts 12,210,581 8,530,548 5 670,672 5 1,050,219 1,959,142 69.9 5.5 8.6 16.0 Michigan 16,681,981 10,269,636 1,210,229 2,124,960 3,077,156 61.6 7.3 12.7 18.4 Minnesota 7,686,638 5,304,226 5 205,659 5 806,166 5 1,370,587 5 69.0 2.7 10.5 17.8 Mississippi 3,550,261 2,267,086 5 160,537 5 368,694 5 753,944 5 63.9 4.5 10.4 21.2 Missouri 7,592,485 4,947,406 357,737 797,335 1,490,008 65.2 4.7 10.5 19.6 Montana 1,254,360 807,561 67,429 137,969 241,400 64.4 5.4 11.0 19.2 Nebraska 2,672,629 1,783,853 111,972 289,967 486,836 66.7 4.2 10.8 18.2 Nevada 2,959,728 1,890,821 111,762 447,929 509,216 63.9 3.8 15.1 17.2 New Hampshire 2,139,113 1,446,317 146,729 207,774 338,292 67.6 6.9 9.7 15.8 New Jersey 20,869,993 13,016,486 1,882,174 2,027,580 3,943,753 62.4 9.0 9.7 18.9 New Mexico 2,729,707 1,662,234 263,342 300,906 503,225 60.9 9.6 11.0 18.4 New York 41,149,457 29,622,407 5 1,317,736 5 3,453,769 5 6,755,545 5 72.0 3.2 8.4 16.4 North Carolina 10,476,056 6,899,740 568,446 1,166,570 1,841,300 65.9 5.4 11.1 17.6 North Dakota 857,774 546,554 34,285 97,632 179,304 63.7 4.0 11.4 20.9 Ohio 17,829,599 11,360,796 1,066,791 2,328,375 3,073,637 63.7 6.0 13.1 17.2 Oklahoma 4,406,002 2,673,852 285,058 495,383 951,709 60.7 6.5 11.2 21.6 Oregon 4,773,751 2,992,083 337,295 659,225 785,148 62.7 7.1 13.8 16.4 Pennsylvania 19,631,006 12,803,055 952,558 2,150,984 3,724,409 65.2 4.9 11.0 19.0 Rhode Island 1,934,429 1,257,095 5 230,464 5 163,631 5 283,239 5 65.0 11.9 8.5 14.6 South Carolina 5,696,629 3,699,189 391,163 566,770 1,039,507 64.9 6.9 9.9 18.2 South Dakota 948,671 590,657 52,232 116,229 189,554 62.3 5.5 12.3 20.0 Tennessee 6,681,456 5 4,668,182 5 227,033 608,069 1,178,172 69.9 3.4 9.1 17.6 Texas 33,851,773 21,998,997 5 1,643,051 5 3,596,031 5 6,613,695 5 65.0 4.9 10.6 19.5 Utah 2,778,236 1,885,924 102,818 260,881 528,613 67.9 3.7 9.4 19.0 Vermont 1,237,442 833,389 91,604 139,560 172,889 67.3 7.4 11.3 14.0 Virginia 11,470,735 7,761,049 548,473 1,015,378 2,145,836 67.7 4.8 8.9 18.7 Washington 8,239,716 5 5,262,132 5 524,785 949,096 1,503,703 63.9 6.4 11.5 18.2 West Virginia 2,651,491 1,690,818 5 94,580 5 252,323 5 613,770 5 63.8 3.6 9.5 23.1 Wisconsin 8,745,195 5,782,750 399,759 1,105,744 1,456,943 66.1 4.6 12.6 16.7 Wyoming 965,350 624,347 56,760 109,246 174,996 64.7 5.9 11.3 18.1 Other jurisdictions American Samoa 58,539 36,784 2,328 4,261 15,166 62.8 4.0 7.3 25.9 Guam 210,119 125,846 5 22,951 22,555 38,767 59.9 10.9 10.7 18.5 Commonwealth of the Northern Mariana Islands 57,694 47,079 5 1,064 5 2,658 5 6,893 5 81.6 1.8 4.6 11.9 Puerto Rico 3,082,295 2,190,152 153,625 104,333 634,185 71.1 5.0 3.4 20.6 U.S. Virgin Islands 146,872 99,432 8,922 18,622 19,896 67.7 6.1 12.7 13.5 1 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 Include current expenditures for classroom instruction (including teachers and teaching assistants), libraries, in-service teacher training, curriculum development, student assessment, and instruction technology,. 3 Include attendance and social work, guidance, health, psychological services, speech pathology, audiology, and other student support services. 4 U.S. totals include the 50 states and the District of Columbia. 5 Value affected by redistribution of reported values to correct for missing data items, and/or to distribute state direct support expenditures. Table 2.—jurisdiction: Fiscal year 2006 Current expenditures1 [in thousands of dollars] 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)," fiscal year 2006, Version 1a. Percentage distribution 6 Both the District of Columbia and Hawaii have only one school district each; therefore, neither is comparable to other states. 13 Table 6.—Student membership and current expenditures per pupil for public elementary and secondary education, by function and state or jurisdiction: Fiscal Fall 2005 student Instruction and Student support State or jurisdiction membership Total Instruction-related2 services3 Administration Operations United States4 49,113,474 5 $9,154 5,6 $6,029 5,6 $476 5,6 $991 5,6 $1,659 5,6 Alabama 741,758 7,683 4,871 395 836 1,580 Alaska 133,288 11,476 7,186 724 1,278 2,288 Arizona 1,094,454 6,515 4,191 6 366 6 688 6 1,270 6 Arkansas 474,206 8,030 5,345 6 368 6 865 6 1,453 6 California 6,437,202 5 8,301 5 5,569 5,6 382 5,6 995 5,6 1,355 5,6 Colorado 779,826 8,166 5,010 358 1,446 1,352 Connecticut 575,059 13,072 8,701 6 786 6 1,286 6 2,298 6 Delaware 120,937 11,621 7,166 555 1,532 2,369 District of Columbia7 76,876 13,752 8,142 6 863 6 1,703 6 3,044 6 Florida 2,675,024 7,812 5,146 6 368 6 727 6 1,572 6 Georgia 1,598,461 8,595 5,848 6 410 6 906 6 1,431 6 Hawaii7 182,818 9,876 6,253 1,184 1,013 1,425 Idaho 261,982 6,469 4,266 6 362 6 634 6 1,208 6 Illinois 2,111,706 9,113 5,789 6 577 6 1,087 6 1,661 6 Indiana 1,035,074 8,929 5,646 6 393 6 1,040 6 1,849 6 Iowa 483,482 8,355 5,390 494 996 1,475 Kansas 467,285 8,644 5,575 487 1,000 1,582 Kentucky 679,878 7,668 4,989 316 764 1,600 Louisiana 654,526 8,486 5,373 6 349 6 864 6 1,899 6 Maine 195,498 10,841 7,505 6 401 6 992 6 1,943 Maryland 860,020 10,909 7,268 6 455 6 1,145 6 2,040 Massachusetts 971,909 12,564 8,777 6 690 6 1,081 2,016 Michigan 1,741,845 9,577 5,896 695 1,220 1,767 Minnesota 839,243 9,159 6,320 6 245 6 961 6 1,633 6 Mississippi 494,954 7,173 4,580 6 324 6 745 6 1,523 6 Missouri 917,705 8,273 5,391 390 869 1,624 Montana 145,416 8,626 5,553 464 949 1,660 Nebraska 286,646 9,324 6,223 391 1,012 1,698 Nevada 412,395 7,177 4,585 271 1,086 1,235 New Hampshire 205,767 10,396 7,029 713 1,010 1,644 New Jersey 1,395,602 14,954 9,327 1,349 1,453 2,826 New Mexico 326,758 8,354 5,087 806 921 1,540 New York 2,815,581 14,615 10,521 6 468 6 1,227 6 2,399 6 North Carolina 1,416,436 7,396 4,871 401 824 1,300 North Dakota 98,283 8,728 5,561 349 993 1,824 Ohio 1,839,683 9,692 6,175 580 1,266 1,671 Oklahoma 634,739 6,941 4,213 449 780 1,499 Oregon 552,194 8,645 5,419 611 1,194 1,422 Pennsylvania 1,830,684 10,723 6,994 520 1,175 2,034 Rhode Island 153,422 12,609 8,194 6 1,502 6 1,067 6 1,846 6 South Carolina 701,544 8,120 5,273 558 808 1,482 South Dakota 122,012 7,775 4,841 428 953 1,554 Tennessee 953,928 7,004 6 4,894 6 238 637 1,235 Texas 4,525,394 7,480 4,861 6 363 6 795 6 1,461 6 Utah 508,430 5,464 3,709 202 513 1,040 Vermont 96,638 12,805 8,624 948 1,444 1,789 Virginia 1,214,472 9,445 6,390 452 836 1,767 Washington 1,031,985 7,984 6 5,099 6 509 920 1,457 West Virginia 280,866 9,440 6,020 6 337 6 898 6 2,185 6 Wisconsin 875,174 9,993 6,608 457 1,263 1,665 Wyoming 84,409 11,437 7,397 672 1,294 2,073 Other jurisdictions American Samoa 16,399 3,570 2,243 142 260 925 Guam 30,986 6,781 4,061 6 741 728 1,251 Commonwealth of the Northern Mariana Islands 11,718 4,924 4,018 6 91 6 227 6 588 6 Puerto Rico 563,490 5,470 3,887 273 185 1,125 U.S. Virgin Islands 16,750 8,768 5,936 533 1,112 1,188 1 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 Include current expenditures for classroom instruction (including teachers and teaching assistants), libraries, in-service teacher training, curriculum development, student assessment, and instruction technology,. 3 Include attendance and social work, guidance, health, psychological services, speech pathology, audiology, and other student support services. 4 U.S. totals include the 50 states and the District of Columbia. Table 3.—year 2006 SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public Education Financial Survey (NPEFS)," fiscal year 2006, Version 1a. NOTE: Detail may not sum to totals because of rounding. Current expenditures1 per pupil 6 Value affected by redistribution of reported expenditure values to correct for missing data items, and/or to distribute state direct support expenditures. 5 The prekindergarten student membership was imputed, affecting the total student count and per pupil expenditures calculation. 7 Both the District of Columbia and Hawaii have only one school district each; therefore, neither is comparable to other states. 14 Table 7.—Current instruction and instruction-related expenditures for public elementary and secondary education, by object and state or jurisdiction: Fiscal Table 7. year 2006 State or jurisdiction Total Salaries Employee benefits Purchased services Tuition to out- of-state and private schools Instructional supplies Other United States2 $296,104,516 3 $199,910,397 3 $62,930,989 3 $13,046,741 3 $4,168,859 3 $14,652,214 3 $1,395,317 3 Alabama 3,613,442 2,335,209 837,940 125,267 2,900 296,752 15,374 Alaska 957,744 594,296 239,391 63,076 0 51,753 9,228 Arizona 4,586,419 3 3,551,676 3 663,018 3 173,724 3 6,053 164,494 3 27,454 3 Arkansas 2,534,474 3 1,733,179 3 443,175 3 100,560 3 8,078 229,213 3 20,269 3 California 35,850,215 3 23,763,975 3 7,556,588 3 1,895,694 3 693,885 1,934,524 3 5,550 3 Colorado 3,907,295 2,756,003 616,493 131,448 49,377 288,309 65,665 Connecticut 5,003,775 3 3,244,338 3 1,156,015 3 171,881 3 284,136 137,808 3 9,596 3 Delaware 866,591 550,805 236,452 20,147 6,777 42,972 9,439 District of Columbia4 625,904 3 382,399 3 46,639 3 49,950 3 140,103 6,812 3 0 3 Florida 13,764,969 3 8,931,468 3 2,459,697 3 1,533,867 3 666 725,330 3 113,940 3 Georgia 9,348,593 3 6,554,537 3 1,928,885 3 247,041 3 4,983 558,444 3 54,702 3 Hawaii4 1,143,214 732,009 259,508 59,130 4,553 63,733 24,282 Idaho 1,117,513 3 765,320 3 245,399 3 45,768 3 606 59,680 3 740 3 Illinois 12,223,957 3 8,688,110 3 2,301,040 3 507,091 3 220,610 489,250 3 17,856 3 Indiana 5,843,838 3 3,662,501 3 1,812,142 3 114,689 3 21 219,417 3 35,067 3 Iowa 2,605,837 1,846,871 554,720 66,982 19,795 114,110 3,358 Kansas 2,605,113 1,903,592 428,991 90,910 1,861 162,435 17,324 Kentucky 3,392,033 2,392,563 757,620 75,150 232 143,045 23,423 Louisiana 3,516,871 3 2,365,097 3 849,524 3 63,122 3 958 214,971 3 23,199 3 Maine 1,467,136 3 934,941 339,724 3 63,131 74,580 46,758 8,003 Maryland 6,250,392 3 4,155,790 1,449,597 3 168,672 237,608 227,319 11,407 Massachusetts 8,530,548 3 5,309,789 2,151,900 3 63,642 737,354 240,712 27,152 Michigan 10,269,636 6,404,262 2,933,838 567,430 0 336,026 28,080 Minnesota 5,304,226 3 3,687,553 3 1,086,298 3 251,240 3 51,405 211,713 3 16,017 3 Mississippi 2,267,086 3 1,584,772 3 446,853 3 74,921 3 4,331 145,066 3 11,144 3 Missouri 4,947,406 3,472,261 831,214 197,598 3 9,572 407,763 28,998 3 Montana 807,561 530,596 148,095 56,750 536 68,465 3,118 Nebraska 1,783,853 1,220,922 400,275 66,042 15,083 65,934 15,598 Nevada 1,890,821 1,201,311 409,337 51,548 879 145,388 82,358 New Hampshire 1,446,317 917,696 319,450 46,098 112,672 47,261 3,141 New Jersey 13,016,486 8,457,085 3,007,868 395,976 549,944 478,811 126,802 New Mexico 1,662,234 1,116,388 327,089 86,334 0 124,255 8,168 New York 29,622,407 3 19,461,937 3 7,517,909 3 1,453,853 3 251,214 933,469 3 4,024 3 North Carolina 6,899,740 5,064,850 1,169,200 216,223 0 442,156 7,311 North Dakota 546,554 387,719 106,123 20,014 1,914 27,127 3,656 Ohio 11,360,796 7,534,970 2,465,451 606,165 137,904 463,610 152,698 Oklahoma 2,673,852 1,891,332 487,010 57,653 0 224,147 13,711 Oregon 2,992,083 1,812,015 821,684 141,192 21,691 179,936 15,565 Pennsylvania 12,803,055 8,328,823 2,814,801 865,830 222,164 549,197 22,240 Rhode Island 1,257,095 3 828,442 3 305,471 3 24,938 3 68,901 26,893 3 2,451 3 South Carolina 3,699,189 2,594,045 707,475 156,533 440 211,640 29,056 South Dakota 590,657 395,215 108,250 30,202 6,203 49,230 1,556 Tennessee 4,668,182 3 3,210,744 856,532 129,090 260 3 453,461 18,095 Texas 21,998,997 3 16,666,996 3 2,629,856 3 927,639 3 53,356 1,507,959 3 213,191 3 Utah 1,885,924 1,233,293 501,726 44,229 344 101,220 5,112 Vermont 833,389 522,449 175,337 50,965 56,114 26,181 2,344 Virginia 7,761,049 5,475,481 1,632,588 234,277 5,368 408,426 4,909 Washington 5,262,132 3 3,703,581 1,016,678 266,519 9,630 3 228,263 37,462 West Virginia 1,690,818 3 1,023,870 3 525,323 3 44,421 3 708 96,217 3 279 3 Wisconsin 5,782,750 3,621,765 1,701,343 119,438 92,407 233,812 13,986 Wyoming 624,347 405,556 143,457 32,684 684 40,747 1,220 Other jurisdictions American Samoa 36,784 21,342 4,126 6,556 0 3,009 1,751 Guam 125,846 3 92,958 22,977 2,140 0 7,424 3 347 Commonwealth of the Northern Mariana Islands 47,079 3 32,431 3 8,755 3 4,330 3 0 1,538 3 26 3 Puerto Rico 2,190,152 1,763,778 266,163 17,850 0 84,223 58,138 U.S. Virgin Islands 99,432 77,115 20,498 225 0 1,544 49 1 Include salaries and benefits for teachers, teaching assistants, librarians and library aides, in-service teacher trainers, curriculum development, student assessment, technology, and supplies and purchased services related to these activities. SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public Education Financial Survey (NPEFS)," fiscal year 2006, Version 1a. Current instruction and instruction-related expenditures1 [in thousands of dollars] NOTE: Detail may not sum to totals because of rounding. 4 Both the District of Columbia and Hawaii have only one school district each; therefore, neither is comparable to other states. 2 U.S. totals include the 50 states and the District of Columbia. 3 Value affected by redistribution of reported values to correct for missing data items, and/or to distribute state direct support expenditures. 15 Table 8.—Total expenditures for public elementary and secondary education and other related programs, by type of expenditure and state or jurisdiction: Fiscal Table 8.—year 2006 Current for public Facilities elementary/ acquisition secondary and Replacement Other Interest State or jurisdiction Total education1 construction Equipment programs2 on debt United States3 $528,734,539 4,5 $449,594,924 4 $51,201,787 $6,173,512 4,5 $7,417,761 4,5 $14,346,556 4 Alabama 6,607,382 5,699,076 604,657 64,084 112,922 126,642 Alaska 1,812,119 1,529,645 221,691 15,268 7,673 37,842 Arizona 8,529,997 5 7,130,341 849,085 281,300 5 49,015 5 220,257 Arkansas 4,424,593 3,808,011 416,664 79,202 24,995 95,721 California 65,854,208 53,436,103 9,741,869 235,834 4 1,043,342 1,397,060 Colorado 7,781,436 6,368,289 881,673 147,091 63,862 320,522 Connecticut 8,892,083 5 7,517,025 1,001,825 86,612 4,5 140,272 5 146,349 Delaware 1,684,615 1,405,465 224,117 8,760 4 16,160 4 30,113 District of Columbia6 1,214,589 1,057,166 105,335 38,770 4 13,318 0 Florida 26,827,338 20,897,327 4,617,106 237,340 468,287 607,278 Georgia 15,875,012 13,739,263 1,754,496 175,499 36,210 169,544 Hawaii6 2,026,154 1,805,521 37,514 38,451 59,457 85,211 Idaho 1,928,348 1,694,827 161,131 30,567 4,519 37,303 Illinois 21,954,250 19,244,908 1,547,282 465,806 152,670 543,585 Indiana 10,713,543 4 9,241,986 815,910 156,105 63,064 436,478 4 Iowa 4,735,943 4,039,389 505,627 91,206 31,684 68,036 Kansas 4,506,242 4,039,417 159,941 167,017 4,485 135,381 Kentucky 6,095,728 5,213,620 552,605 121,942 80,655 126,907 Louisiana 6,188,015 5,554,278 355,390 104,766 68,602 104,980 Maine 2,299,359 2,119,408 79,713 30,154 24,121 45,963 Maryland 10,518,434 9,381,613 899,322 94,294 24,322 118,882 Massachusetts 13,757,817 12,210,581 1,170,963 29,399 59,408 287,467 Michigan 19,878,934 16,681,981 1,771,377 221,848 351,300 852,428 Minnesota 9,531,590 7,686,638 949,970 135,479 359,612 399,891 Mississippi 3,893,753 3,550,261 127,561 113,931 4 32,942 69,059 Missouri 8,783,995 7,592,485 560,596 198,588 168,899 263,426 Montana 1,376,246 1,254,360 80,846 20,648 7,208 13,185 Nebraska 2,974,472 2,672,629 173,466 67,950 4 5,152 4 55,274 Nevada 3,940,869 2,959,728 677,668 75,854 17,141 210,478 New Hampshire 2,396,313 2,139,113 174,616 26,978 6,343 49,263 New Jersey 23,353,204 20,869,993 1,831,918 100,623 4 205,034 4 345,636 New Mexico 3,171,892 2,729,707 351,990 23,554 28,615 38,026 New York 46,269,766 41,149,457 1,824,665 369,212 1,678,175 1,248,257 North Carolina 12,133,667 10,476,056 1,152,944 87,487 49,326 367,854 North Dakota 968,112 857,774 66,992 25,976 6,262 11,108 Ohio 20,902,539 17,829,599 1,802,947 362,928 429,510 477,556 Oklahoma 4,852,418 4,406,002 317,416 72,510 13,487 43,003 Oregon 5,337,287 4,773,751 278,009 41,223 18,486 225,819 Pennsylvania 23,026,118 19,631,006 1,783,079 253,050 531,743 827,241 Rhode Island 2,046,113 1,934,429 17,958 12,531 49,253 31,941 South Carolina 6,990,040 5,696,629 902,499 78,624 70,282 242,006 South Dakota 1,058,470 948,671 50,743 35,528 3,138 20,390 Tennessee 7,439,050 4 6,681,456 4 437,803 114,467 53,328 151,996 Texas 42,152,918 33,851,773 5,781,724 388,727 303,929 1,826,766 Utah 3,457,129 2,778,236 451,752 60,064 86,803 80,274 Vermont 1,314,627 1,237,442 39,039 19,909 4,145 14,091 Virginia 13,185,745 11,470,735 1,025,388 273,364 67,595 348,663 Washington 10,051,241 4 8,239,716 4 1,335,392 92,662 47,349 336,123 West Virginia 2,749,151 2,651,491 18,275 31,811 4 36,574 11,000 Wisconsin 10,131,019 8,745,195 379,541 132,007 233,505 640,770 Wyoming 1,140,656 965,350 131,701 36,512 3,583 3,512 Other jurisdictions American Samoa 67,460 58,539 3,571 958 4,392 0 Guam 214,020 210,119 0 3,293 0 607 Commonwealth of the Northern Mariana Islands 59,817 57,694 1,328 288 507 0 Puerto Rico 3,282,288 3,082,295 22,622 67,472 96,459 13,440 U.S. Virgin Islands 161,374 146,872 11,650 1,095 1,757 0 1 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 Include expenditures for community services, adult education, community colleges, private schools, and other programs that are not part of public elementary SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public Education Financial Survey (NPEFS)," fiscal year 2006, Version 1a. NOTE: Detail may not sum to totals because of rounding. Expenditures [in thousands of dollars] 6 Both the District of Columbia and Hawaii have only one school district each; therefore, neither is comparable to other states. 3 U.S. totals include the 50 states and the District of Columbia. 4 Value affected by redistribution of reported values to correct for missing data items, and/or to distribute state direct support expenditures. 5 Value contains imputation for missing data. and secondary education. 16 17 Appendix A: Methodology and Technical Notes Common Core of Data survey system. 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 of the Common Core of Data (CCD) survey system, while the School District Finance Survey and the National Public Education Financial Survey (NPEFS) are the fiscal components. These surveys are reported annually by state education agencies (SEAs) through the efforts of state CCD coordinators. Participation in the CCD is voluntary. Data for CCD surveys are collected from SEAs through an online reporting system. They are then processed, edited, and verified by the U.S. Census Bureau, the National Center for Education Statistics (NCES), and the Education Statistics Services Institute (ESSI) of the American Institutes for Research (AIR). The fiscal year 2006 (FY 06) NPEFS collection opened on March 13, 2007 and closed on September 4, 2007. All states, the District of Columbia, Puerto Rico, and four other participating jurisdictions reported in the FY 06 NPEFS collection. Data quality. Staff at NCES, the Census Bureau, and ESSI collaborate to edit all CCD data submissions and ask state CCD 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 no explanation for anomalous data is provided by the state, NCES will change the data value. For example, NCES will replace a reported total with the sum of detail in cases where the sum of detail exceeds a reported total. NCES will also change a value to “not available” if data values are not plausible (e.g., if the number of students increases tenfold from the prior year to the current year while the number of teachers remains unchanged from the prior year, NCES will set the current year value for teachers to “not available”). Missing data. Not all states collect and report all of the data items requested in the CCD surveys. NCES imputes (replaces a nonresponse with a plausible value) for some missing items in NPEFS. Precise information about the extent of missing data is included in the documentation for the NPEFS FY 06 file, which can be accessed at: http://nces.ed.gov/ccd/stfis.asp. Imputed and adjusted data. NCES imputes and adjusts some reported values in the NPEFS to create data files that more accurately reflect finance data and to improve comparability among states. Imputations and adjustments are performed on data from the 50 states and the District of Columbia only, with the exception of adjustments for food service expenditures and direct support expenditures (for and on behalf of school districts), which are also performed on data from Puerto Rico and some other jurisdictions. • Imputations correct cases in which a value is not reported at all, indicating that subtotals for the item are underreported. An imputation by NCES assigns a value to the missing item, and the subtotals containing this item are increased by the amount of the imputation. The same method is used for imputing revenues and expenditures. Revenues are imputed based on total revenues in reporting states, and expenditures are imputed based on total expenditures in reporting states. • Adjustments correct cases in which a value reported for one item contains a value for one or more additional items not reported elsewhere. For example, a state might not differentiate between instructional support staff and student support staff, reporting “missing” for student 18 support staff salaries and a value for instructional support staff salaries that includes both items. NCES would adjust these two responses by reducing the amount reported for instructional support staff salaries and adding that amount to student support staff salaries. The total for salaries and total expenditures would not be affected by this adjustment.2 All imputed values in the tables in this report are footnoted, and imputed values are never used in the imputation of another value. Totals and subtotals in tables are footnoted if one or more items in the total or subtotal are imputed or adjusted. In some instances, state values are affected by redistribution of reported values to correct for missing data items. Beginning with the FY 06 file, NCES is now footnoting values that have been affected by the distribution of state direct support for and on behalf of school districts. This results in many more items having footnoted data than in previous reports. States that report their direct support expenditures with their detailed finance data are not footnoted, since no distribution was required. Totals. National totals reported in the tables are limited to the 50 states and the District of Columbia. They do not include data from Puerto Rico or the four other jurisdictions of American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, 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. Comparability of fiscal data across states. Because the District of Columbia is a single urban district, it is often an outlier in comparisons of revenues and expenditures, with larger revenues and expenditures per student than most other school districts have. Similarly, Hawaii is a single school district and funds public education primarily through state taxes. Because of this, Hawaii’s data may pose similar problems of comparability. Inflation-adjusted data. Data in figure 2 in this report have been adjusted to FY 06 dollars to account for inflation using the Consumer Price Index (CPI). 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 begins on July 1 and ends on June 30 for most states. The fiscal year for Alabama runs from October 1 through September 30, and the fiscal year for Nebraska and Texas runs from September 1 through August 31. The NPEFS data are not adjusted to conform to a uniform fiscal year across states. 2 For more information on imputed and adjusted data, see Ave and Zhou (2008). 19 Appendix B: Common Core of Data Glossary 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 (LEA planners/researchers, personnel, fiscal services, warehousing, and other activities of LEA). capital outlay—Direct expenditure 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, expenditure for repairs to fixed works and structures is classified as current expenditures for operations. charter school—A school that provides free public elementary and/or secondary education to eligible students under a specific charter granted by the state legislature or other appropriate authority and that is designated by such authority to be a charter school. current expenditures—Expenditures for the day-to-day operation of schools and school districts, including expenditures for staff salaries and benefits, supplies, and purchased services. Expenditures associated with repaying debts and capital outlays (e.g., purchases of land, school construction and repair, and equipment) are excluded from current expenditures. Programs outside the scope of public preschool to grade 12 education, such as community services and adult education, are not included in current expenditures. 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. 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. 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. 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. These operations are sometimes subsidized by LEAs. Food services expenditures are reported food services, even if they are run as an enterprise. 20 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. instruction and instruction-related expenditures—Include 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. These include 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 these activities. instruction expenditures—Expenditures for activities related to the interaction between teachers and students. Include salaries and benefits for teachers and teacher aides, textbooks, supplies and purchased services. 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. 21 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)—An agency at the local level whose primary responsibility is to operate public schools or to contract for public school services. An LEA is also called a 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—Include expenditures for equipment for schools that are not new or recently renovated. Equipment is generally defined as items that last more than one year, are repaired rather than replaced, and have a cost over a level set by the state or local education agencies. 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. 22 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. 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—Annual headcount of students enrolled in school on October 1 or the school day closest to that date. In any given year, some small schools will not have any students. student support services—Include attendance and social work, guidance, health, psychological services, speech pathology, audiology, and other student support services. student transportation expenditures—Expenditures for vehicle operation, monitoring, and vehicle servicing and maintenance associated with student transportation services. Expenditures for buses are reported under replacement 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. total expenditures—The sum of current expenditures, non-elementary/secondary 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.