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Suggested citation: Cornman, S.Q., Phillips, J.J., Howell, M.R., and Zhou, L. (2022). Revenues and Expenditures for Public Elementary and Secondary Education: FY 20 (NCES 2022-301). U.S. Department of Education. Washington, DC: National Center for Education Statistics. Retrieved [date] from https://nces.ed.gov/pubsearch. For questions about content, contact Stephen Cornman at stephen.cornman@ed.gov. To view this report online, go to https://nces.ed.gov/pubsearch/pubsinfo.asp?pubid=2022301. 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. Revenues and Expenditures for Public Elementary and Secondary Education: FY 20 FINANCE TABLES May 2022 NCES 2022-301 U.S. DEPARTMENT OF EDUCATION A Publication of the National Center for Education Statistics at IES This set of tables introduces new data for national and state-level public elementary and secondary revenues and expenditures for fiscal year (FY) 2020. Specifically, this report includes the following school finance data: • revenue and expenditure totals • revenues by source • expenditures by function and object • current expenditures1 • current expenditures per pupil. The expenditure functions include instruction, instructional staff support services, pupil support services, general administration, school administration, operations and maintenance, student transportation, other support services (such as business services), food services, enterprise operations, and total current expenditures. Objects reported within a function include salaries, 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 the primary National Center for Education Statistics (NCES) database 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 5 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. While the tables in this report include data for all NPEFS respondents, the figures and selected findings are limited to the 50 states and the District of Columbia. The tables in this report present descriptive information on the revenues and expenditures for FY 20. The tables and figures 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. Whenever comparisons were made between FY 19 and FY 20 data, the FY 19 data were obtained from the NPEFS FY 19 final (version 2a) data file. Updated tables for FY 19 can be found online at https://nces.ed.gov/ccd/ data_tables.asp. RELATED NCES REPORTS Revenues and Expenditures for Public Elementary and Secondary Education: FY 19 (NCES 2021-302). https://nces.ed.gov/pubsearch/ pubsinfo.asp?pubid=2021302 Revenues and Expenditures for Public Elementary and Secondary School Districts: FY 19 (NCES 2021- 304). https://nces.ed.gov/ pubsearch/pubsinfo.asp? pubid=2021304 2 DATA The tables present data from the FY 20 NPEFS provisional (version 1a) data file and the FY 19 NPEFS final (version 2a) data file. The membership data used in this report come from the State Nonfiscal Survey, school year 2019–20 version 1a and 2018–19 version 1a. SEAs report data for CCD surveys annually to NCES. The U.S. Census Bureau conducts the data collection for the finance surveys on behalf of NCES. NCES collects data for all three CCD nonfiscal universe surveys through the EDFacts submission system. SEAs participate in CCD voluntarily, following standard definitions for the data items they report. 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). For definitions of finance terms and more information about the methodology used in these surveys, see the following report: Documentation for the NCES Common Core of Data National Public Education Financial Survey (NPEFS), School Year 2019–20 (Fiscal Year 2020). https://nces.ed. gov/ccd/pdf/2022302_FY20_NPEFS _Documentation.pdf The 50 states and the District of Columbia reported $794.6 billion in revenues collected for public elementary and secondary education in FY 20 (table 1). State and local governments provided $734.2 billion, or 92.4 percent of all revenues (derived from table 1). The federal government contributed $60.4 billion, or 7.6 percent of all revenues. Total revenues increased by 1.5 percent after adjusting for inflation2 (from $783.0 to $794.6 billion) from FY 19 to FY 20, local revenues increased by 1.1 percent (from $352.9 to $356.8 billion), state revenues increased by 2.3 percent (from $368.8 to $377.3 billion), and federal revenues decreased by 1.5 percent (from $61.3 to $60.4 billion) (tables 1 and 9) (figure 1). Total revenues per pupil averaged $15,711 on a national basis in FY 20 (table 2). This reflects an increase of 1.5 percent between FY 19 and FY 20, after adjusting for inflation, and follows an increase of 2.8 percent from FY 18 to FY 19 (table 2). The percentage change in revenues per pupil from FY 19 to FY 20 ranged from 15.4 percent in New Mexico to -2.4 percent in Kentucky. Total revenues per pupil increased in 38 states and the District of Columbia between FY 19 and FY 20. Total revenues per pupil decreased in 12 states between FY 19 and FY 20. Current expenditures for public elementary and secondary education across the nation increased by 0.7 percent between FY 19 and FY 20, after adjusting for inflation (from $677.4 to $682.2 Figure 1. Source of revenues for public elementary and secondary education for the United States (in billions of dollars): FY 19 and FY 20 1 Local revenues include intermediate revenues from education agencies with fundraising capabilities that operate between the state and local government levels. NOTE: Data include the 50 states and the District of Columbia. Data have been adjusted to FY 20 dollars to account for inflation using the Consumer Price Index (CPI), which is published by the U.S. Department of Labor, 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),” FY 19, Final Version 2a; and FY 20, Provisional Version 1a; and Digest of Education Statistics 2020, table 106.70. Retrieved November 9, 2021, from https://nces.ed.gov/programs/digest/d20/tables/dt20_106.70.asp. 3 billion) (tables 3 and 9), after increasing 2.1 percent between FY 18 and FY 19. Within that increase, expenditures for instruction also increased by 0.8 percent between FY 19 and FY 20, after adjusting for inflation (from $409.3 to $412.6 billion), and student support expenditures increased by 3.5 percent between FY 19 and FY 20, after adjusting for inflation (from $41.6 to $43.0 billion) (table 9). Current expenditures per pupil3 on a national basis increased by 0.7 percent between FY 19 and FY 20, after adjusting for inflation (from $13,395 to $13,489), following an increase of 2.2 percent between FY 18 and FY 19 (tables 4, 5, and 9). Current expenditures per pupil ranged from $8,287 in Utah to $25,273 in New York. After New York, current expenditures per pupil were the next highest in the District of Columbia ($23,754), Vermont ($22,124), New Jersey ($21,385), and Connecticut ($20,889) (table 4 and figure 2). After Utah, current expenditures per pupil were the next lowest in Idaho ($8,337), Arizona ($8,694), Oklahoma ($9,395), and Nevada ($9,548). The states with the largest increases in current expenditures per pupil from FY 19 to FY 20, after adjusting for inflation, were New Mexico (9.3 percent), Illinois (5.7 percent), Kansas (4.0 percent), Texas (3.7 percent), and Indiana (3.7 percent). The states with the largest decreases in current expenditures per pupil from FY 19 and FY 20, after adjusting for inflation, were Delaware4 Figure 2. Current expenditures per pupil for public elementary and secondary education, by state: FY 20 NOTE: Data include the 50 states and the District of Columbia. These data are not adjusted for geographic cost differences. 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. Per pupil expenditures are calculated using student membership. The student membership variable is derived from the State Nonfiscal Survey of Public Elementary/Secondary Education. In FY 20, 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. California did not report prekindergarten membership in the State Nonfiscal Survey of Public Elementary/Secondary Education. California reported prekindergarten expenditures separately, and these expenditures were excluded from the amounts reported in this figure. This figure only includes expenditures for K–12 and special education preschool programs in California. 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. SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), “National Public Education Financial Survey (NPEFS),” FY 20, Provisional Version 1a and “State Nonfiscal Survey of Public Elementary/Secondary Education,” school year 2019–20, Provisional Version 1a. 4 (-12.8 percent), Connecticut (-2.7 percent), Arizona (-2.4 percent), Alaska (-2.0 percent), and Arkansas (-1.9 percent) (table 5). In FY 20, salaries and wages ($381.8 billion) in conjunction with employee benefits ($165.9 billion) accounted for 80.3 percent ($547.6 billion) of current expenditures for public elementary and secondary education (derived from table 6 and figure 3). Expenditures for instruction and instructional staff support services comprised 65.5 percent ($447.0 billion) of total current expenditures (derived from table 6).5 Total expenditures increased by 1.6 percent after adjusting for inflation (from $781.2 to $793.7 billion) between FY 19 and FY 20 (tables 7 and 9). Of the $793.7 billion in total expenditures, 86.0 percent are current expenditures, 10.2 percent are capital outlay expenditures, 2.7 percent are interest on debt, and 1.1 percent are expenditures for other programs (derived from table 7 and figure 4). Current expenditures from federal Title I grants for economically disadvantaged students6 (including carryover expenditures) accounted for $15.0 billion, or 2.2 percent of current expenditures for public elementary and secondary education at the national level in FY 20 (derived from table 8). Nationally, Title I expenditures per pupil averaged $297 and ranged from $118 in Utah to $497 in Louisiana.7 Figure 4. Percentage distribution of total expenditures for public elementary and secondary education and other related programs in the United States, by type of expenditure: FY 20 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, interest on debt, and other programs that are not part of public elementary and secondary education. NOTE: Data include the 50 states and the District of Columbia. Detail may not sum to totals because of rounding. California did not report prekindergarten membership in the State Nonfiscal Survey of Public Elementary/Secondary Education. California reported prekindergarten expenditures separately, and these expenditures were excluded from the amounts reported in this figure. This figure only includes expenditures for K–12 and special education preschool programs in California. SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), “National Public Education Financial Survey (NPEFS),” FY 20, Provisional Version 1a. Figure 3. Salaries and wages, employee benefits, and other expenditures, by function for the United States (in billions of dollars): FY 20 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. 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. 2 Includes instruction and instructional staff support services current expenditures. 3 Includes student support services, operation and maintenance of plant, student transportation, general administration, school administration, and other support services. NOTE: Data include the 50 states and the District of Columbia. All other expenditures include expenditures other than salaries and wages and employee benefits (e.g., purchased services, supplies, and other). California did not report prekindergarten membership in the State Nonfiscal Survey of Public Elementary/Secondary Education. California reported prekindergarten expenditures separately, and these expenditures were excluded from the amounts reported in this figure. This figure only includes expenditures for K–12 and special education preschool programs in California. SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), “National Public Education Financial Survey (NPEFS),” FY 20, Provisional Version 1a. 5 REFERENCES Agency Information Collection Activities; Submission to the Office of Management and Budget for Review and Approval; Comment Request; NPEFS 2019–2021: Common Core of Data (CCD) National Public Education Financial Survey, 85 Fed. Reg. 83538 (Dec. 22, 2020). Retrieved February 11, 2021, from https://www.federalregister.gov/ d/2020-28257. 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 February 22, 2019, from https://nces.ed.gov/ pubsearch/pubsinfo.asp? pubid=2015347. De Brey, C., Zhang, A., and Duffy, S. (2022). Digest of Education Statistics 2020 (NCES 2022-009). National Center for Education Statistics, Institute of Education Sciences, U.S. Department of Education. Washington, DC. Retrieved January 6, 2022, from https://nces.ed.gov/programs/ digest/2020menu_tables.asp. Submission of Data by State Educational Agencies; Submission Dates for State Revenue and Expenditure Reports for Fiscal Year 2020, Revisions to Those Reports, and Revisions to Prior Fiscal Year Reports, 86 Fed. Reg. 74 (January 4, 2021). Retrieved December 29, 2021, from https://www.federalregister.gov/ d/2020-29112. 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), file ccd_SEA_029_1920_ w_1a_082820, 2019-20, Version Provisional 1a. Retrieved October 7, 2021, from https://nces.ed.gov/ ccd/files.asp. ENDNOTES 1 Researchers generally use current expenditures instead of total expenditures when comparing education spending between states or across time. Current expenditures exclude expenditures for capital outlay, which tend to have dramatic increases and decreases from year to year. Current expenditures 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. 2 Whenever comparisons were made between FY 19 and FY 20 data, the FY 19 data were adjusted to FY 20 dollars. Inflation adjustments utilize the Consumer Price Index (CPI) published by the U.S. Department of Labor, 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 to fiscal education data, NCES adjusts the CPI from a calendar year to a school fiscal year basis (July through June). See Digest of Education Statistics 2020, table 106.70. Retrieved November 9, 2021, from https://nces.ed.gov/ programs/digest/d20/tables/ dt20_106.70.asp. The FY 19 amount adjusted to FY 20 dollars is equal to the FY 19 amount multiplied by the 2019– 20 CPI (257.230) and then divided by the 2018–19 CPI (253.268). 3 The student membership variable is derived from the State Nonfiscal Survey of Public Elementary/ Secondary Education. The FY 20 NPEFS data file includes total student membership reported on the school year 2019–20 State Nonfiscal 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 20 NPEFS collection process, NCES asked SEAs to review student membership data from the State Nonfiscal 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 did not include finance data for prekindergarten programs. In these states, the NPEFS total student membership variable excludes prekindergarten membership. California did not report prekindergarten membership in the State Nonfiscal Survey. In FY 18 and FY 19, the prekindergarten membership data for California in the State Nonfiscal Survey public release file 6 have been imputed and only include preschool students with disabilities, as reported for the Individuals with Disabilities Education Act (IDEA). The number of students enrolled in preschool in California is likely much higher. The NPEFS total student membership variable excludes prekindergarten membership in California for FY 19 and FY 20. For FY 19 and FY 20, California reported prekindergarten expenditures separately, and these expenditures were excluded from the amounts in this report. For FY 19 and FY 20, this report only includes expenditures for K–12 and special education preschool programs in California. For FY 18, fiscal data for all of California’s prekindergarten programs are included. 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. 4 In Delaware, the decline in current expenditures per pupil is due primarily to a decrease in the amount reported for employee benefits paid by the state on behalf of local education agencies (LEAs). The state is reviewing this decline and may provide corrected data in the final file. 5 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. 6 FY 19 U.S. Department of Education funds are available for spending by school districts beginning with the 2019–20 school year. Title I grants data are from Digest of Education Statistics 2020, table 401.60. Retrieved January 6, 2022, from https://nces.ed.gov/ programs/digest/d20/tables/ dt20_401.60.asp. This report presents the calculated allocation amounts as published by the U.S. Department of Education for the following formula grant programs: Grants to Local Education Agencies (Basic, Concentration, Targeted, and Education Finance Incentive Grants), Migrant Education, and Neglected and Delinquent Children. Allocations were made in FY 19 and became available for use in the 2019–20 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. 7 Title I expenditures are reported by states on NPEFS as either current year or carryover expenditures. A provision in the Title I statute allows LEAs to carry over a portion of the funds allocated to be spent in future fiscal years; however, 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. LEAs may also receive Title I funding through competitive grant programs. 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. The law does not stipulate how Title I funds are to be spent. Many Title I funds are used to support schoolwide programs, such as extended-day kindergarten programs; learning laboratories in mathematics, science, and computers; special afterschool and summer programs to extend and reinforce the regular school curriculum; and other services to extend and accelerate academic progress. Thus, Title I expenditures per pupil are calculated by dividing the total of current year and carryover expenditures by 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. National Center for Education Statistics 7 Table 1. Source of revenues and type of expenditures for public elementary and secondary education, by state or jurisdiction: FY 2020 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 $794,568,095 $356,835,188 $377,341,078 $60,391,828 $793,718,886 7, 8, 9 $682,217,081 7, 8 $81,334,789 8, 9 $30,167,016 8, 9 Alabama 8,703,515 2,765,682 4,953,327 984,506 8,442,654 7,546,680 613,846 282,128 Alaska 2,614,818 570,197 1,660,021 384,601 2,605,253 2,417,641 153,298 34,314 Arizona 12,175,096 4,546,329 6,237,220 1,391,547 11,853,130 7 9,830,663 7 1,559,645 462,822 Arkansas 5,874,455 2,225,247 3,011,242 637,967 6,062,958 7 5,152,468 7 735,239 175,251 California 100,127,294 35,347,874 56,846,136 7,933,283 101,119,632 7, 8 85,303,209 7, 8 11,353,810 8 4,462,614 8 Colorado 13,187,699 6,826,099 5,536,044 825,555 13,297,765 10,577,428 2,011,019 709,318 Connecticut 11,884,392 6,602,906 4,786,094 495,393 12,095,669 7, 9 10,939,432 783,643 9 372,594 9 Delaware 2,450,066 761,092 1,504,434 184,540 2,115,498 1,974,936 102,863 37,698 District of Columbia 2,703,715 2,501,478 † 202,237 2,862,000 2,134,996 535,368 191,636 Florida 33,934,527 16,795,390 13,657,772 3,481,365 33,867,714 7 29,455,336 7 3,267,046 1,145,332 Georgia 23,826,892 10,644,995 11,234,259 1,947,638 23,263,875 20,680,204 2,305,632 278,039 Hawaii 3,447,871 51,323 3,118,291 278,258 3,214,491 2,999,586 197,243 17,662 Idaho 3,082,137 751,262 2,032,417 298,459 3,044,950 2,593,494 372,673 78,783 Illinois 39,071,160 20,942,210 15,728,126 2,400,824 38,332,124 33,895,711 3,188,321 1,248,091 Indiana 13,777,624 4,035,331 8,710,782 1,031,511 12,913,458 11,352,772 1,131,856 428,831 Iowa 7,408,114 2,946,928 3,930,911 530,276 7,526,068 6,200,533 1,149,811 175,724 Kansas 7,358,312 1,945,496 4,882,714 530,102 7,416,841 5,955,857 1,194,524 266,461 Kentucky 8,757,350 3,001,240 4,751,147 1,004,964 8,990,754 7,868,145 840,084 282,525 Louisiana 9,444,754 4,147,561 4,144,028 1,153,166 9,222,695 8,531,692 548,898 142,105 Maine 3,180,672 1,678,830 1,308,712 193,130 3,201,181 2,896,754 218,731 85,696 Maryland 17,015,238 8,705,658 7,419,591 889,990 16,471,112 14,482,716 1,757,026 231,369 Massachusetts 19,782,831 10,791,067 8,066,237 925,527 20,103,635 18,945,441 719,758 438,436 Michigan 22,091,388 7,133,717 13,003,148 1,954,522 21,520,069 18,434,000 1,943,985 1,142,084 Minnesota 14,825,590 4,237,278 9,762,147 826,164 15,602,721 12,060,038 7 2,532,299 1,010,385 Mississippi 5,032,201 1,830,415 2,533,272 668,514 5,098,633 4,480,071 518,260 100,302 Missouri 12,347,541 7,480,480 3,794,955 1,072,106 12,167,466 10,376,141 1,279,748 511,577 Montana 2,054,110 906,367 889,390 258,353 2,188,381 1,808,763 315,756 63,862 Nebraska 4,849,888 2,872,708 1,612,543 364,636 4,949,669 4,233,748 579,683 136,238 Nevada 5,712,603 3,124,806 2,133,303 454,493 5,770,874 4,744,497 801,801 224,576 New Hampshire 3,382,784 2,165,952 1,055,087 161,745 3,275,770 3,085,986 141,233 48,551 New Jersey 33,683,025 17,248,440 15,135,461 1,299,124 32,775,804 30,193,909 1,581,320 1,000,575 New Mexico 4,796,238 833,858 3,274,998 687,383 4,529,152 3,847,755 593,461 87,937 New York 76,961,931 43,311,844 30,327,359 3,322,728 73,773,174 66,108,405 4,084,582 3,580,187 North Carolina 16,424,985 4,432,796 10,298,925 1,693,263 17,075,124 15,452,367 1,524,711 98,045 North Dakota 1,934,395 672,771 1,058,059 203,564 1,976,768 1,655,922 267,827 53,018 See notes at end of table. National Center for Education Statistics 8 Table 1. Source of revenues and type of expenditures for public elementary and secondary education, by state or jurisdiction: FY 2020—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 26,417,647 13,718,534 10,763,752 1,935,360 26,884,062 23,199,551 2,675,464 1,009,046 Oklahoma 7,570,497 3,066,965 3,716,207 787,326 7,492,173 6,611,657 762,613 117,903 Oregon 9,249,698 3,752,839 4,914,734 582,124 10,035,375 7,480,233 1,949,319 605,823 Pennsylvania 34,047,550 18,691,298 13,058,176 2,298,077 33,798,433 29,748,924 2,507,919 1,541,591 Rhode Island 2,745,636 1,359,585 1,166,201 219,850 2,786,820 2,544,539 144,060 98,222 South Carolina 11,417,956 4,780,352 5,708,951 928,653 10,810,512 8,881,032 1,483,309 446,171 South Dakota 1,747,683 912,002 589,618 246,064 1,749,948 1,454,403 249,734 45,812 Tennessee 11,113,864 4,704,475 5,283,765 1,125,624 11,299,958 10,121,192 848,060 330,705 Texas 70,617,931 36,253,037 27,103,224 7,261,670 72,961,269 57,118,703 11,520,352 4,322,214 Utah 6,839,133 2,559,669 3,804,950 474,514 7,125,828 5,673,815 1,189,404 262,609 Vermont 1,896,966 59,400 1,707,184 130,381 2,002,387 1,919,477 62,775 20,135 Virginia 18,145,002 9,672,024 7,349,818 1,123,159 18,489,958 16,785,047 1,520,538 184,373 Washington 20,157,771 4,741,451 14,240,399 1,175,921 20,880,863 7 16,608,508 7 3,533,704 738,651 West Virginia 3,783,283 1,257,156 2,089,510 436,618 3,663,346 3,332,337 264,505 66,505 Wisconsin 13,082,031 5,741,891 6,483,833 856,307 13,249,954 7 10,943,582 7 1,539,920 766,453 Wyoming 1,830,236 728,881 962,604 138,751 1,760,939 1,576,787 178,114 6,038 Other jurisdictions American Samoa ‡ ‡ ‡ ‡ ‡ ‡ ‡ ‡ Guam 320,465 245,364 † 75,101 328,794 323,486 2,543 2,764 Commonwealth of the Northern Mariana Islands 86,958 0 20,227 10 66,731 90,331 82,286 1,521 6,524 Puerto Rico 2,212,418 254 1,495,710 10 716,454 2,221,321 2,123,785 52,258 45,277 U.S. Virgin Islands 222,957 177,698 † 45,259 171,356 171,190 0 167 † Not applicable. ‡ Reporting standards not met. Due to turnover within the American Samoa government, the jurisdiction was not able to fully report data for all items or reported inconsistently with the previous year. Total current expenditures for FY 20 were reported to be 20 percent lower than in FY 19; therefore, the data do not meet quality standards and are suppressed. 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. Although the CARES Act was enacted in March 2020, 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. Most states end their fiscal year on June 30; therefore, the amounts reported for FY 20 are expected to be only a small portion of the total amounts allocated to LEAs. Given variations in accounting methods and timelines for awarding these funds, many states and LEAs did not record any CARES Act revenues in FY 20. 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 include the 50 states and the District of Columbia. 7 Value affected by redistribution of reported values to correct for missing data items and/or to distribute state direct support expenditures. 8 California did not report prekindergarten membership in the State Nonfiscal Survey of Public Elementary/Secondary Education. California reported prekindergarten expenditures separately, and these expenditures were excluded from the amounts reported in this table. This table only includes expenditures for K–12 and special education preschool programs in California. 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 20, Provisional Version 1a. National Center for Education Statistics 9 Table 2. Amounts and percentage changes of inflation-adjusted state, local, and federal revenues per pupil, by year and state or jurisdiction: FY 2018 through FY 2020 State, local, and federal revenues per pupil1 State or jurisdiction FY 18 (inflation- adjusted to FY 20 dollars) FY 19 (inflation- adjusted to FY 20 dollars) Percentage change FY 18– FY 19 FY 202 Percentage change FY 19– FY 20 United States3 $15,060 $15,483 2.8 $15,711 1.5 Alabama 11,188 11,594 3.6 11,695 0.9 Alaska 19,736 19,859 0.6 19,807 -0.3 Arizona 10,052 10,558 5.0 10,768 2.0 Arkansas 12,017 11,917 -0.8 11,822 -0.8 California 15,068 16,264 7.9 16,247 -0.1 Colorado 12,765 13,774 7.9 14,441 4.8 Connecticut 22,475 23,051 2.6 22,694 -1.6 Delaware 16,894 16,778 -0.7 17,509 4.4 District of Columbia 30,272 29,575 -2.3 30,082 1.7 Florida 11,023 11,287 2.4 11,872 5.2 Georgia 12,593 12,966 3.0 13,464 3.8 Hawaii 18,759 17,507 -6.7 19,040 8.8 Idaho 9,399 9,517 1.3 9,907 4.1 Illinois 19,318 19,129 -1.0 20,152 5.3 4 Indiana 13,054 13,006 -0.4 13,104 0.8 Iowa 14,277 14,347 0.5 14,320 -0.2 Kansas 14,029 14,156 0.9 14,777 4.4 Kentucky 12,878 12,964 0.7 12,655 -2.4 Louisiana 13,240 13,446 1.6 13,294 -1.1 Maine 16,608 17,029 2.5 17,642 3.6 Maryland 18,542 18,325 -1.2 18,710 2.1 Massachusetts 19,691 20,045 1.8 20,620 2.9 Michigan 14,303 14,544 1.7 14,768 1.5 Minnesota 15,984 16,451 2.9 16,598 0.9 Mississippi 10,350 10,559 2.0 10,799 2.3 Missouri 13,372 13,505 1.0 13,562 0.4 Montana 13,381 13,955 4.3 13,702 -1.8 Nebraska 14,833 14,499 -2.3 14,696 1.4 Nevada 11,114 11,369 2.3 11,496 1.1 New Hampshire 18,459 19,053 3.2 19,540 2.6 New Jersey 23,139 23,979 3.6 23,856 -0.5 New Mexico 12,513 12,552 0.3 14,481 15.4 5 New York 28,255 29,074 2.9 29,422 1.2 North Carolina 10,116 10,460 3.4 10,526 0.6 North Dakota 16,699 16,613 -0.5 16,649 0.2 Ohio 15,461 15,448 -0.1 15,633 1.2 Oklahoma 9,802 10,647 8.6 10,758 1.0 Oregon 15,157 15,545 2.6 15,875 2.1 Pennsylvania 19,411 19,666 1.3 19,653 -0.1 Rhode Island 19,007 19,024 0.1 19,126 0.5 South Carolina 13,997 14,375 2.7 14,510 0.9 South Dakota 12,452 12,460 0.1 12,488 0.2 Tennessee 10,946 11,051 1.0 10,952 -0.9 Texas 12,139 12,514 3.1 12,850 2.7 Utah 9,424 9,823 4.2 9,989 1.7 See notes at end of table. National Center for Education Statistics 10 Table 2. Amounts and percentage changes of inflation-adjusted state, local, and federal revenues per pupil, by year and state or jurisdiction: FY 2018 through FY 2020—Continued State, local, and federal revenues per pupil1 State or jurisdiction FY 18 (inflation- adjusted to FY 20 dollars) FY 19 (inflation- adjusted to FY 20 dollars) Percentage change FY 18– FY 19 FY 202 Percentage change FY 19– FY 20 Vermont 20,954 21,145 0.9 21,865 3.4 Virginia 13,679 13,874 1.4 13,990 0.8 Washington 15,913 17,539 10.2 6 17,650 0.6 West Virginia 13,409 13,714 2.3 14,359 4.7 Wisconsin 14,668 15,020 2.4 15,293 1.8 Wyoming 20,029 19,447 -2.9 19,344 -0.5 Other jurisdictions American Samoa 5,926 6,461 9.0 ‡ ‡ Guam 10,988 10,765 -2.0 11,123 3.3 Commonwealth of the Northern Mariana Islands — — — — — Puerto Rico 7,141 8,529 19.4 7 7,563 -11.3 7 U.S. Virgin Islands 19,680 20,560 4.5 20,442 -0.6 — Not available. Data are missing for the Commonwealth of the Northern Mariana Islands because the jurisdiction did not report student membership. ‡ Reporting standards not met. Due to turnover within the American Samoa government, the jurisdiction was not able to fully report data for all items or reported inconsistently with the previous year. Total current expenditures for FY 20 were reported to be 20 percent lower than in FY 19; therefore, the data do not meet quality standards and are suppressed. 1 Per pupil revenues are calculated using student membership. The student membership variable is derived from the State Nonfiscal Survey of Public Elementary/Secondary Education. In FY 20, 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 Survey of Public Elementary/Secondary Education. In FY 18 and FY 19, the data in the Nonfiscal public release file have been imputed and only include preschool students with disabilities, as reported for the Individuals with Disabilities Education Act (IDEA). The number of students enrolled in preschool in California is likely much higher. The NPEFS total student membership variable excludes prekindergarten membership in California for FY 19 and FY 20. 2 Revenues from federal sources include amounts received from funds authorized by the Coronavirus Aid, Relief, and Economic Security (CARES) Act. Although the CARES Act was enacted in March 2020, 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. Most states end their fiscal year on June 30; therefore, the amounts reported for FY 20 are expected to be only a small portion of the total amounts allocated to LEAs. Given variations in accounting methods and timelines for awarding these funds, many states and LEAs did not record any CARES Act revenues in FY 20. 3 United States totals include the 50 states and the District of Columbia. 4 In Illinois for FY 20, the Teachers’ Retirement System valuation of the net pension cost increased by $1.5 billion, resulting in an increase to state payments made by the state on behalf of local education agencies (LEAs) for employee benefits. 5 In New Mexico for FY 20, revenue from federal sources increased due to an increase in funding to address issues related to the COVID-19 pandemic. 6 In FY 19, Washington was ordered by the Supreme Court to increase its share of basic education and reduce reliance on local sources. The main driver to the increase on total revenue is the revenue from state resources. This increase was $2.5 billion in FY 19. Over the past 3 years, the state has increased education funding by some $12.5 billion. 7 In Puerto Rico, enrollment has continued to decline due to Hurricanes Irma and Maria. In FY 19, there was an increase in state funds for projects within the Special Education Secretariat and an increase in disbursements from the Federal Emergency Management Agency (FEMA) due to the completion of development projects. No additional funds from FEMA were received in FY 20. NOTE: Data have been adjusted to FY 20 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),” FY 18, Final Version 2a; FY 19, Final Version 2a; and FY 20, Provisional Version 1a; “State Nonfiscal Survey of Public Elementary/Secondary Education,” school year 2019–20, Provisional Version 1a; and Digest of Education Statistics 2020, table 106.70. Retrieved November 9, 2021, from https://nces.ed.gov/programs/digest/d20/tables/dt20_106.70.asp. National Center for Education Statistics 11 Table 3. Current expenditures for public elementary and secondary education, by function, subfunction, and state or jurisdiction: FY 2020 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 $682,217,081 6, 7 $412,616,246 6, 7 $244,380,811 6, 7 $42,992,359 6,7 $34,421,487 6, 7 $13,281,271 6, 7 $38,972,040 6, 7 $61,895,001 6, 7 $26,271,137 6, 7 $26,547,516 6, 7 $24,109,702 6, 7 $1,110,323 7 Alabama 7,546,680 4,388,859 2,761,404 502,999 314,431 194,210 476,990 720,306 372,877 179,591 396,417 0 Alaska 2,417,641 1,287,501 1,042,160 190,918 198,527 35,383 149,062 291,868 76,669 99,731 77,716 10,263 Arizona 9,830,663 6 5,375,218 6 3,985,541 6 795,716 6 492,084 6 188,388 6 542,192 6 1,134,313 6 372,913 6 459,935 6 468,684 1,219 Arkansas 5,152,468 6 2,882,302 6 2,004,462 6 289,707 6 414,303 6 131,426 6 270,783 6 545,155 6 184,398 6 168,690 6 262,581 6 3,124 California 85,303,209 6, 7 50,125,908 6, 7 31,993,858 6, 7 5,710,781 6, 7 5,332,932 6, 7 1,334,199 6, 7 5,680,889 6, 7 7,968,432 6, 7 1,811,705 6, 7 4,154,920 6, 7 2,951,153 7 232,290 7 Colorado 10,577,428 5,784,943 4,430,272 709,013 636,354 193,092 805,188 972,692 299,179 814,754 312,322 49,892 Connecticut 10,939,432 6,753,375 6 3,907,527 6 812,863 6 388,624 6 253,262 6 626,609 6 929,209 6 519,378 6 377,582 6 202,281 6 76,249 Delaware 1,974,936 1,085,615 817,249 211,409 75,022 19,934 97,992 229,778 121,431 61,682 71,652 420 District of Columbia 2,134,996 1,081,517 1,002,427 193,347 99,484 121,431 155,151 198,121 128,849 106,045 50,824 229 Florida 29,455,336 6 18,068,719 6 10,032,178 6 1,412,512 6 1,863,086 6 278,577 6 1,593,643 6 3,054,022 6 1,045,869 6 784,469 6 1,354,439 0 Georgia 20,680,204 12,592,080 6 7,071,700 6 1,193,383 6 1,078,684 6 274,681 6 1,346,590 6 1,563,053 6 924,780 6 690,529 6 965,930 50,495 Hawaii 2,999,586 1,775,678 1,086,709 311,161 97,238 13,941 218,453 297,093 55,905 92,918 137,199 0 Idaho 2,593,494 1,558,232 6 922,397 6 156,714 6 143,499 6 62,787 6 148,614 6 232,300 6 104,211 6 74,272 6 111,167 6 1,698 Illinois 33,895,711 20,975,386 6 12,131,509 6 2,543,526 6 1,281,198 6 1,276,278 6 1,770,784 6 2,671,862 6 1,385,596 6 1,202,264 6 788,817 0 Indiana 11,352,772 6,498,026 4,360,784 639,253 509,340 230,962 769,157 1,261,362 589,556 361,154 493,962 0 Iowa 6,200,533 3,721,160 2,212,068 376,617 386,393 160,739 358,632 530,300 209,656 189,732 259,892 7,413 Kansas 5,955,857 3,523,701 2,172,682 422,525 251,061 159,664 356,014 575,191 232,849 175,379 259,474 0 Kentucky 7,868,145 4,599,382 2,753,116 405,506 418,817 168,968 471,206 654,689 419,347 214,582 492,381 23,265 Louisiana 8,531,692 4,777,227 6 3,300,938 6 543,523 6 449,396 6 230,595 6 565,270 6 799,935 6 467,576 6 244,644 6 453,299 229 Maine 2,896,754 1,703,120 1,102,859 206,273 141,979 105,195 156,768 318,366 135,973 38,306 90,478 298 Maryland 14,482,716 9,238,837 6 4,871,380 6 693,135 6 786,724 6 105,683 6 894,055 6 1,265,614 6 722,843 6 403,327 6 372,499 0 Massachusetts 18,945,441 12,181,350 6,249,140 1,529,988 903,851 369,896 821,915 1,497,516 770,910 355,063 514,951 0 Michigan 18,434,000 10,480,254 7,274,886 1,565,357 988,103 396,294 1,038,004 1,582,925 719,803 984,400 678,860 0 Minnesota 12,060,038 6 7,857,117 6 3,697,119 6 369,303 6 593,478 6 443,001 6 487,402 6 789,273 6 705,448 6 309,216 6 479,443 26,359 Mississippi 4,480,071 2,576,085 1,658,464 244,677 206,091 154,041 271,277 458,866 202,580 120,931 245,338 183 Missouri 10,376,141 5,849,730 4,091,473 717,380 403,176 589,802 609,732 1,037,238 505,147 228,998 434,937 0 Montana 1,808,763 1,061,898 668,097 120,699 62,453 58,745 104,447 185,368 82,212 54,172 76,242 2,526 Nebraska 4,233,748 2,616,877 1,440,027 229,878 132,994 99,786 214,938 395,746 114,797 251,890 172,663 4,181 Nevada 4,744,497 2,787,009 1,776,370 274,634 296,482 64,498 358,421 431,336 170,858 180,141 180,991 127 New Hampshire 3,085,986 1,966,397 1,053,830 248,989 99,185 111,977 176,320 245,541 129,168 42,651 65,758 0 New Jersey 30,193,909 18,093,205 11,300,099 3,213,915 1,130,279 620,561 1,505,636 2,905,574 1,171,819 752,314 548,563 252,041 New Mexico 3,847,755 2,190,937 1,479,768 402,637 98,162 111,582 217,273 385,192 124,663 140,260 177,049 0 New York 66,108,405 45,207,730 19,715,517 2,056,674 3,096,432 349,549 3,065,045 5,498,831 3,007,411 2,641,575 1,185,129 28 North Carolina 15,452,367 9,653,840 6 5,044,919 6 879,019 6 521,488 6 284,484 6 972,052 6 1,269,297 6 611,183 6 507,396 6 753,608 6 0 North Dakota 1,655,922 1,001,372 539,899 67,923 59,075 70,091 88,137 140,046 65,363 49,263 78,447 36,204 See notes at end of table. National Center for Education Statistics 12 Table 3. Current expenditures for public elementary and secondary education, by function, subfunction, and state or jurisdiction: FY 2020—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 23,199,551 13,860,982 8,652,574 1,691,658 892,388 742,562 1,240,777 1,935,295 1,048,260 1,101,634 685,144 850 Oklahoma 6,611,657 3,782,180 2,405,946 457,633 249,157 200,152 370,905 689,240 182,807 256,052 378,120 45,411 Oregon 7,480,233 4,350,115 2,897,958 630,484 286,144 104,952 487,724 581,721 324,568 482,366 229,717 2,443 Pennsylvania 29,748,924 18,436,831 10,297,915 1,791,644 1,094,253 865,101 1,371,828 2,685,349 1,310,027 1,179,713 851,359 162,819 Rhode Island 2,544,539 1,557,744 925,971 279,800 93,856 39,150 120,624 192,029 91,026 109,486 60,371 453 South Carolina 8,881,032 4,917,050 3,531,821 688,277 549,672 82,746 603,642 890,457 319,917 397,112 413,613 18,548 South Dakota 1,454,403 857,582 515,774 83,527 54,079 51,189 73,070 146,848 50,758 56,303 74,657 6,389 Tennessee 10,121,192 6,087,656 3,524,301 548,785 637,190 212,972 648,185 801,750 364,934 310,485 509,235 0 Texas 57,118,703 33,307,803 20,966,330 3,053,575 3,027,524 827,401 3,368,711 6,009,333 1,614,605 3,065,180 2,844,570 0 Utah 5,673,815 3,578,276 1,849,989 299,912 259,511 69,402 386,518 493,122 159,267 182,256 245,054 496 Vermont 1,919,477 1,212,924 652,106 155,440 76,676 36,515 118,989 139,831 62,449 62,207 51,584 2,862 Virginia 16,785,047 10,201,485 5,974,224 899,119 1,195,181 293,834 981,717 1,464,821 836,413 303,139 600,805 8,533 Washington 16,608,508 6 9,818,095 6 6,364,729 1,305,492 1,225,008 162,130 980,299 1,256,153 603,189 832,459 343,670 82,014 West Virginia 3,332,337 1,916,268 1,191,662 184,242 121,288 52,668 183,050 343,874 241,313 65,227 224,407 0 Wisconsin 10,943,582 6 6,474,623 6 4,084,586 6 581,223 6 632,047 6 246,176 6 566,178 6 1,069,433 6 424,998 6 564,531 6 384,373 0 Wyoming 1,576,787 936,045 592,095 99,596 77,088 30,621 85,184 159,332 73,685 66,588 47,875 773 Other jurisdictions American Samoa ‡ ‡ ‡ ‡ ‡ ‡ ‡ ‡ ‡ ‡ ‡ ‡ Guam 323,486 139,463 161,833 29,623 24,697 4,521 17,336 55,878 7,389 22,389 22,191 0 Commonwealth of the Northern Mariana Islands 82,286 32,821 34,099 7,963 9,197 3,026 2,524 2,607 1,687 7,095 15,366 0 Puerto Rico 2,123,785 888,600 991,949 313,153 59,200 62,551 84,660 325,573 55,170 91,642 243,236 0 U.S. Virgin Islands 171,190 107,663 53,488 12,727 5,135 6,714 10,677 5,219 5,118 7,897 9,755 285 ‡ Reporting standards not met. Due to turnover within the American Samoa government, the jurisdiction was not able to fully report data for all items or reported inconsistently with the previous year. Total current expenditures for FY 20 were reported to be 20 percent lower than in FY 19; therefore, the data do not meet quality standards and are suppressed. 1 Current expenditures include instruction, instruction-related, support services, and other elementary/secondary current expenditures but exclude expenditures on capital outlays, 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 include the 50 states and the District of Columbia. 6 Value affected by redistribution of reported values to correct for missing data items and/or to distribute state direct support expenditures. 7 California did not report prekindergarten membership in the State Nonfiscal Survey of Public Elementary/Secondary Education. California reported prekindergarten expenditures separately, and these expenditures were excluded from the amounts reported in this table. This table only includes expenditures for K–12 and special education preschool programs 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 20, Provisional Version 1a. National Center for Education Statistics 13 Table 4. Student membership and current expenditures per pupil for public elementary and secondary education, by function, subfunction, and state or jurisdiction: FY 2020 State or jurisdiction School year 2019–20 student membership1 Current expenditures2 per pupil 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 50,575,201 $13,489 7, 8 $8,158 7, 8 $4,832 7, 8 $850 7, 8 $681 7, 8 $263 7, 8 $771 7, 8 $1,224 7, 8 $519 7, 8 $525 7, 8 $477 7, 8 $22 8 Alabama 744,235 10,140 5,897 3,710 676 422 261 641 968 501 241 533 0 Alaska 132,017 18,313 9,753 7,894 1,446 1,504 268 1,129 2,211 581 755 589 78 Arizona 1,130,693 8,694 7 4,754 7 3,525 7 704 7 435 7 167 7 480 7 1,003 7 330 7 407 7 415 1 Arkansas 496,927 10,369 7 5,800 7 4,034 7 583 7 834 7 264 7 545 7 1,097 7 371 7 339 7 528 7 6 California 6,163,001 13,841 7, 8 8,133 7, 8 5,191 7, 8 927 7, 8 865 7, 8 216 7, 8 922 7, 8 1,293 7, 8 294 7, 8 674 7, 8 479 8 38 8 Colorado 913,223 11,583 6,335 4,851 776 697 211 882 1,065 328 892 342 55 Connecticut 523,690 20,889 12,896 7 7,462 7 1,552 7 742 7 484 7 1,197 7 1,774 7 992 7 721 7 386 7 146 Delaware 139,930 14,114 7,758 5,840 1,511 536 142 700 1,642 868 441 512 3 District of Columbia 89,878 23,754 12,033 11,153 2,151 1,107 1,351 1,726 2,204 1,434 1,180 565 3 Florida 2,858,461 10,305 7 6,321 7 3,510 7 494 7 652 7 97 7 558 7 1,068 7 366 7 274 7 474 0 Georgia 1,769,657 11,686 7,116 7 3,996 7 674 7 610 7 155 7 761 7 883 7 523 7 390 7 546 29 Hawaii 181,088 16,564 9,806 6,001 1,718 537 77 1,206 1,641 309 513 758 0 Idaho 311,096 8,337 5,009 7 2,965 7 504 7 461 7 202 7 478 7 747 7 335 7 239 7 357 7 5 Illinois 1,938,813 17,483 10,819 7 6,257 7 1,312 7 661 7 658 7 913 7 1,378 7 715 7 620 7 407 0 Indiana 1,051,411 10,798 6,180 4,148 608 484 220 732 1,200 561 343 470 0 Iowa 517,324 11,986 7,193 4,276 728 747 311 693 1,025 405 367 502 14 Kansas 497,963 11,960 7,076 4,363 849 504 321 715 1,155 468 352 521 0 Kentucky 691,996 11,370 6,647 3,979 586 605 244 681 946 606 310 712 34 Louisiana 710,439 12,009 6,724 7 4,646 7 765 7 633 7 325 7 796 7 1,126 7 658 7 344 7 638 # Maine 180,291 16,067 9,447 6,117 1,144 787 583 870 1,766 754 212 502 2 Maryland 909,404 15,926 10,159 7 5,357 7 762 7 865 7 116 7 983 7 1,392 7 795 7 444 7 410 0 Massachusetts 959,394 19,747 12,697 6,514 1,595 942 386 857 1,561 804 370 537 0 Michigan 1,495,925 12,323 7,006 4,863 1,046 661 265 694 1,058 481 658 454 0 Minnesota 893,203 13,502 7 8,797 7 4,139 7 413 7 664 7 496 7 546 7 884 7 790 7 346 7 537 30 Mississippi 466,002 9,614 5,528 3,559 525 442 331 582 985 435 260 526 # Missouri 910,466 11,397 6,425 4,494 788 443 648 670 1,139 555 252 478 0 Montana 149,917 12,065 7,083 4,456 805 417 392 697 1,236 548 361 509 17 Nebraska 330,018 12,829 7,929 4,363 697 403 302 651 1,199 348 763 523 13 Nevada 496,934 9,548 5,608 3,575 553 597 130 721 868 344 363 364 # New Hampshire 173,124 17,825 11,358 6,087 1,438 573 647 1,018 1,418 746 246 380 0 New Jersey 1,411,917 21,385 12,815 8,003 2,276 801 440 1,066 2,058 830 533 389 179 New Mexico 331,206 11,617 6,615 4,468 1,216 296 337 656 1,163 376 423 535 0 New York 2,615,760 25,273 17,283 7,537 786 1,184 134 1,172 2,102 1,150 1,010 453 # North Carolina 1,560,350 9,903 6,187 7 3,233 7 563 7 334 7 182 7 623 7 813 7 392 7 325 7 483 7 0 North Dakota 116,185 14,252 8,619 4,647 585 508 603 759 1,205 563 424 675 312 See notes at end of table. National Center for Education Statistics 14 Table 4. Student membership and current expenditures per pupil for public elementary and secondary education, by function, subfunction, and state or jurisdiction: FY 2020—Continued State or jurisdiction School year 2019–20 student membership1 Current expenditures2 per pupil 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 1,689,867 13,729 8,202 5,120 1,001 528 439 734 1,145 620 652 405 1 Oklahoma 703,719 9,395 5,375 3,419 650 354 284 527 979 260 364 537 65 Oregon 582,661 12,838 7,466 4,974 1,082 491 180 837 998 557 828 394 4 Pennsylvania 1,732,449 17,172 10,642 5,944 1,034 632 499 792 1,550 756 681 491 94 Rhode Island 143,557 17,725 10,851 6,450 1,949 654 273 840 1,338 634 763 421 3 South Carolina 786,879 11,286 6,249 4,488 875 699 105 767 1,132 407 505 526 24 South Dakota 139,949 10,392 6,128 3,685 597 386 366 522 1,049 363 402 533 46 Tennessee 1,014,744 9,974 5,999 3,473 541 628 210 639 790 360 306 502 0 Texas 5,495,398 10,394 6,061 3,815 556 551 151 613 1,094 294 558 518 0 Utah 684,694 8,287 5,226 2,702 438 379 101 565 720 233 266 358 1 Vermont 86,759 22,124 13,980 7,516 1,792 884 421 1,371 1,612 720 717 595 33 Virginia 1,297,012 12,941 7,865 4,606 693 921 227 757 1,129 645 234 463 7 Washington 1,142,073 14,542 7 8,597 7 5,573 1,143 1,073 142 858 1,100 528 729 301 72 West Virginia 263,486 12,647 7,273 4,523 699 460 200 695 1,305 916 248 852 0 Wisconsin 855,400 12,794 7 7,569 7 4,775 7 679 7 739 7 288 7 662 7 1,250 7 497 7 660 7 449 0 Wyoming 94,616 16,665 9,893 6,258 1,053 815 324 900 1,684 779 704 506 8 Other jurisdictions American Samoa ‡ ‡ ‡ ‡ ‡ ‡ ‡ ‡ ‡ ‡ ‡ ‡ ‡ Guam 28,812 11,227 4,840 5,617 1,028 857 157 602 1,939 256 777 770 0 Commonwealth of the Northern Mariana Islands — — — — — — — — — — — — — Puerto Rico 292,518 7,260 3,038 3,391 1,071 202 214 289 1,113 189 313 832 0 U.S. Virgin Islands 10,907 15,695 9,871 4,904 1,167 471 616 979 478 469 724 894 26 — Not available. Data are missing for the Commonwealth of the Northern Mariana Islands because the jurisdiction did not report student membership. # Rounds to zero. ‡ Reporting standards not met. Due to turnover within the American Samoa government, the jurisdiction was not able to fully report data for all items or reported inconsistently with the previous year. Total current expenditures for FY 20 were reported to be 20 percent lower than in FY 19; therefore, the data do not meet quality standards and are suppressed. 1 The student membership variable is derived from the State Nonfiscal Survey of Public Elementary/Secondary Education. In FY 20, 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. California did not report prekindergarten membership in the State Nonfiscal Survey of Public Elementary/Secondary Education. 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. 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 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 include the 50 states and the District of Columbia. 7 Value affected by redistribution of reported expenditure values to correct for missing data items and/or to distribute state direct support expenditures. 8 California did not report prekindergarten membership in the State Nonfiscal Survey of Public Elementary/Secondary Education. California reported prekindergarten expenditures separately, and these expenditures were excluded from the amounts reported in this table. This table only includes expenditures for K–12 and special education preschool programs 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 20, Provisional Version 1a; and “State Nonfiscal Survey of Public Elementary/Secondary Education,” school year 2019–20, Provisional Version 1a. National Center for Education Statistics 15 Table 5. Amounts and percentage changes of inflation-adjusted current expenditures per pupil, by year and state or jurisdiction: FY 2018 through FY 2020 Current expenditures per pupil1 State or jurisdiction FY 18 (inflation- adjusted to FY 20 dollars) FY 19 (inflation- adjusted to FY 20 dollars) Percentage change FY 18– FY 19 FY 20 Percentage change FY 19– FY 20 United States2 $13,113 $13,395 3 2.2 $13,489 3 0.7 Alabama 10,073 10,265 1.9 10,140 -1.2 Alaska 18,376 18,681 1.7 18,313 -2.0 Arizona 8,680 8,910 2.7 8,694 -2.4 Arkansas 10,541 10,574 0.3 10,369 -1.9 California 13,129 13,854 3 5.5 13,841 3 -0.1 Colorado 10,614 11,245 5.9 11,583 3.0 Connecticut 20,886 21,471 2.8 20,889 -2.7 Delaware 15,843 16,178 2.1 14,114 -12.8 4 District of Columbia 24,011 23,344 -2.8 23,754 1.8 Florida 10,018 10,143 1.2 10,305 1.6 Georgia 11,155 11,379 2.0 11,686 2.7 Hawaii 15,801 16,384 3.7 16,564 1.1 Idaho 8,134 8,168 0.4 8,337 2.1 Illinois 16,496 16,535 0.2 17,483 5.7 Indiana 10,401 10,412 0.1 10,798 3.7 Iowa 12,154 12,120 -0.3 11,986 -1.1 Kansas 11,502 11,505 # 11,960 4.0 Kentucky 11,488 11,457 -0.3 11,370 -0.8 Louisiana 12,063 12,107 0.4 12,009 -0.8 Maine 15,622 15,931 2.0 16,067 0.9 Maryland 15,711 15,819 0.7 15,926 0.7 Massachusetts 19,000 19,496 2.6 19,747 1.3 Michigan 12,117 12,241 1.0 12,323 0.7 Minnesota 13,383 13,505 0.9 13,502 # Mississippi 9,236 9,398 1.8 9,614 2.3 Missouri 11,439 11,527 0.8 11,397 -1.1 Montana 11,934 12,171 2.0 12,065 -0.9 Nebraska 13,283 12,945 -2.5 12,829 -0.9 Nevada 9,372 9,426 0.6 9,548 1.3 New Hampshire 17,197 17,730 3.1 17,825 0.5 New Jersey 21,062 21,662 2.8 21,385 -1.3 New Mexico 10,328 10,630 2.9 11,617 9.3 5 New York 24,472 25,271 3.0 25,273 # North Carolina 9,653 9,953 3.1 9,903 -0.5 North Dakota 14,289 14,253 -0.3 14,252 # Ohio 13,366 13,643 2.1 13,729 0.6 Oklahoma 8,474 9,347 10.3 6 9,395 0.5 Oregon 12,340 12,652 2.5 12,838 1.5 Pennsylvania 16,978 17,156 1.0 17,172 0.1 Rhode Island 17,576 17,813 1.4 17,725 -0.5 South Carolina 11,097 11,166 0.6 11,286 1.1 South Dakota 10,640 10,487 -1.4 10,392 -0.9 Tennessee 9,952 10,097 1.5 9,974 -1.2 Texas 10,006 10,023 0.2 10,394 3.7 Utah 7,854 8,074 2.8 8,287 2.6 See notes at the end of table. National Center for Education Statistics 16 Table 5. Amounts and percentage changes of inflation-adjusted current expenditures per pupil, by year and state or jurisdiction: FY 2018 through FY 2020—Continued Current expenditures per pupil1 State or jurisdiction FY 18 (inflation- adjusted to FY 20 dollars) FY 19 (inflation- adjusted to FY 20 dollars) Percentage change FY 18– FY 19 FY 20 Percentage change FY 19– FY 20 Vermont 20,961 21,549 2.8 22,124 2.7 Virginia 12,672 12,840 1.3 12,941 0.8 Washington 13,462 14,566 8.2 14,542 -0.2 West Virginia 11,996 12,461 3.9 12,647 1.5 Wisconsin 12,902 12,888 -0.1 12,794 -0.7 Wyoming 16,726 16,481 -1.5 16,665 1.1 Other jurisdictions American Samoa 5,040 5,512 9.4 ‡ ‡ Guam 10,266 10,039 -2.2 11,227 11.8 7 Commonwealth of the Northern Mariana Islands — — — — — Puerto Rico 6,840 8,001 17.0 8 7,260 -9.3 8 U.S. Virgin Islands 16,054 16,858 5.0 15,695 -6.9 — Not available. Data are missing for the Commonwealth of the Northern Mariana Islands because the jurisdiction did not report student membership. # Rounds to zero. ‡ Reporting standards not met. Due to turnover within the American Samoa government, the jurisdiction was not able to fully report data for all items or reported inconsistently with the previous year. Total current expenditures for FY 20 were reported to be 20 percent lower than in FY 19; therefore, the data do not meet quality standards and are suppressed. 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. Per pupil expenditures are calculated using student membership. The student membership variable is derived from the State Nonfiscal Survey of Public Elementary/Secondary Education. In FY 20, 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 Survey of Public Elementary/Secondary Education. In FY 18 and FY 19, the data in the Nonfiscal public release file have been imputed and only include preschool students with disabilities, as reported for the Individuals with Disabilities Education Act (IDEA). The number of students enrolled in preschool in California is likely much higher. The NPEFS total student membership variable excludes prekindergarten membership in California for FY 19 and FY 20. 2 United States totals include the 50 states and the District of Columbia. 3 California did not report prekindergarten membership in the State Nonfiscal Survey of Public Elementary/Secondary Education. For FY 19 and FY 20, California reported prekindergarten expenditures separately, and these expenditures were excluded from the amounts reported in this table. For FY 19 and FY 20, this table only includes expenditures for K–12 and special education preschool programs in California. In FY 18, fiscal data for all of California’s prekindergarten programs are included. 4 In Delaware, the decline in current expenditures per pupil is due primarily to a decrease in the amount reported for employee benefits paid by the state on behalf of local education agencies (LEAs). The state is reviewing this decline and may provide corrected data in the final file. 5 New Mexico’s increase in current expenditures per pupil is due to increases in instruction salary-related expenditures and student support services salary-related expenditures. 6 Oklahoma’s increase in current expenditures per pupil for FY 19 is due to passage of House Bill 3705, which increased the compensation for certified and noncertified personnel. Additionally, the legislature approved the largest budget for common education in state history. 7 Guam’s increase in current expenditures per pupil is due to increases in instructional support and operations and maintenance expenditures to respond to COVID-19. 8 In FY 19, Puerto Rico’s current expenditures per pupil increased due to a decrease in the number of students enrolled for FY 19. 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. NOTE: Data have been adjusted to FY 20 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),” FY 18, Final Version 2a; FY 19, Final Version 2a; and FY 20, Provisional Version 1a; “State Nonfiscal Survey of Public Elementary/Secondary Education,” school year 2019–20, Provisional Version 1a; and Digest of Education Statistics 2020, table 106.70. Retrieved November 9, 2021, from https://nces.ed.gov/programs/digest/d20/tables/dt20_106.70.asp. National Center for Education Statistics 17 Table 6. Current expenditures, salaries and wages, and employee benefits for public elementary and secondary education, by function and state or jurisdiction: FY 2020 State or jurisdiction Current expenditures1 [in thousands of dollars] All functions Instruction and instruction-related2 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 $682,217,081 8, 9 $381,752,932 8, 9 $165,869,089 8, 9 $447,037,733 8, 9 $274,508,730 8, 9 $118,763,123 8, 9 $209,959,323 8, 9 $98,957,980 8, 9 $43,516,113 8, 9 $25,220,025 8, 9 Alabama 7,546,680 4,272,421 1,683,291 4,703,289 2,978,656 1,118,199 2,446,974 1,152,412 479,148 396,417 Alaska 2,417,641 1,130,994 700,145 1,486,029 775,732 467,085 843,632 332,792 217,797 87,979 Arizona 9,830,663 8 5,775,772 8 1,748,326 8 5,867,302 8 3,999,760 8 1,166,396 8 3,493,457 8 1,648,395 8 538,908 8 469,904 Arkansas 5,152,468 8 3,082,364 8 877,806 8 3,296,605 8 2,216,920 8 625,686 8 1,590,159 8 791,007 8 228,478 8 265,704 8 California 85,303,209 8, 9 47,539,853 8, 9 23,211,184 8, 9 55,458,839 8, 9 33,118,161 8, 9 16,092,930 8, 9 26,660,926 8, 9 13,292,860 8, 9 6,535,333 8, 9 3,183,443 9 Colorado 10,577,428 6,423,133 2,095,980 6,421,297 4,325,979 1,391,898 3,793,917 1,945,478 652,037 362,214 Connecticut 10,939,432 5,889,593 8 3,043,786 8 7,141,999 8 4,276,715 8 2,148,155 8 3,518,903 8 1,516,660 8 832,230 8 278,530 8 Delaware 1,974,936 1,232,616 277,271 1,160,636 853,889 198,701 742,227 344,097 76,328 72,073 District of Columbia 2,134,996 1,319,854 292,801 1,181,001 834,394 195,642 902,943 481,371 96,412 51,052 Florida 29,455,336 8 16,064,915 8 5,234,695 8 19,931,805 8 11,455,698 8 3,558,845 8 8,169,093 8 4,195,405 8 1,482,465 8 1,354,439 Georgia 20,680,204 12,030,356 8 5,202,115 8 13,670,764 8 8,684,654 8 3,851,334 8 5,993,016 8 3,049,182 8 1,187,689 8 1,016,424 Hawaii 2,999,586 1,551,713 904,869 1,872,916 1,107,508 627,474 989,471 397,704 247,902 137,199 Idaho 2,593,494 1,540,685 8 552,274 8 1,701,732 8 1,123,498 8 391,958 8 778,898 8 379,457 142,526 8 112,865 8 Illinois 33,895,711 16,199,741 8 11,652,023 8 22,256,584 8 11,578,458 8 8,320,468 8 10,850,310 8 4,385,596 8 3,249,205 8 788,817 Indiana 11,352,772 6,050,842 3,281,583 7,007,366 4,165,544 2,268,026 3,851,444 1,715,641 964,286 493,962 Iowa 6,200,533 3,934,209 1,335,814 4,107,553 2,853,031 952,863 1,825,675 984,295 346,452 267,306 Kansas 5,955,857 3,640,307 1,301,589 3,774,761 2,549,818 901,158 1,921,621 1,002,398 361,903 259,474 Kentucky 7,868,145 4,315,972 2,435,104 5,018,200 3,028,413 1,669,432 2,334,299 1,134,551 632,145 515,646 Louisiana 8,531,692 4,526,694 8 2,189,793 8 5,226,623 8 3,160,351 8 1,492,870 8 2,851,542 8 1,217,282 8 610,700 8 453,527 Maine 2,896,754 1,627,211 670,925 1,845,098 1,149,218 474,274 960,880 441,924 181,735 90,776 Maryland 14,482,716 8,470,912 8 3,692,633 8 10,025,561 8 6,221,884 8 2,758,232 8 4,084,657 8 2,102,637 8 874,256 8 372,499 Massachusetts 18,945,441 10,927,358 4,550,692 13,085,201 7,947,322 3,589,284 5,345,289 2,664,316 879,309 514,951 Michigan 18,434,000 8,376,818 5,595,846 11,468,358 5,899,030 3,955,460 6,286,783 2,343,736 1,561,793 678,860 Minnesota 12,060,038 8 7,164,118 8 2,465,740 8 8,450,595 8 5,619,865 8 1,958,041 8 3,103,642 8 1,384,875 8 454,587 8 505,801 Mississippi 4,480,071 2,651,823 937,650 2,782,176 1,868,256 644,489 1,452,373 709,366 254,583 245,522 Missouri 10,376,141 6,314,986 2,029,018 6,252,906 4,269,571 1,356,792 3,688,297 1,936,843 629,239 434,937 Montana 1,808,763 1,061,385 333,022 1,124,351 746,953 231,285 605,644 288,163 92,634 78,768 Nebraska 4,233,748 2,487,442 936,349 2,749,870 1,825,357 694,354 1,307,033 608,030 222,487 176,844 Nevada 4,744,497 2,744,644 1,174,599 3,083,491 1,924,098 810,593 1,479,888 774,315 340,281 181,118 New Hampshire 3,085,986 1,602,945 777,526 2,065,583 1,188,788 577,564 954,645 393,158 193,063 65,758 New Jersey 30,193,909 15,548,858 8,593,620 19,223,484 10,663,148 6,072,099 10,169,820 4,648,773 2,468,468 800,604 New Mexico 3,847,755 2,209,195 766,750 2,289,100 1,487,245 511,574 1,381,606 672,572 236,384 177,049 New York 66,108,405 33,786,210 16,921,955 48,304,163 27,157,246 13,517,047 16,619,085 6,137,955 3,307,614 1,185,157 North Carolina 15,452,367 9,344,378 3,539,571 8 10,175,329 8 6,809,822 2,543,311 8 4,523,431 8 2,266,939 882,904 8 753,608 8 North Dakota 1,655,922 981,705 377,458 1,060,448 704,217 277,591 480,823 243,799 89,911 114,651 See notes at end of table. National Center for Education Statistics 18 Table 6. Current expenditures, salaries and wages, and employee benefits for public elementary and secondary education, by function and state or jurisdiction: FY 2020—Continued State or jurisdiction Current expenditures1 [in thousands of dollars] All functions Instruction and instruction-related2 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 23,199,551 12,939,162 5,077,634 14,753,370 9,095,406 3,404,420 7,760,187 3,608,400 1,551,681 685,994 Oklahoma 6,611,657 3,902,432 1,262,212 4,031,337 2,773,817 888,781 2,156,789 1,020,383 328,754 423,531 Oregon 7,480,233 3,822,230 2,378,105 4,636,259 2,600,218 1,602,555 2,611,814 1,159,366 729,712 232,160 Pennsylvania 29,748,924 14,440,405 9,277,753 19,531,085 10,619,473 6,764,277 9,203,662 3,550,303 2,339,209 1,014,178 Rhode Island 2,544,539 1,436,813 668,165 1,651,600 1,024,250 494,243 832,115 410,023 173,261 60,824 South Carolina 8,881,032 5,045,072 2,119,965 5,466,721 3,526,413 1,461,775 2,982,150 1,395,989 593,527 432,161 South Dakota 1,454,403 865,576 265,093 911,661 617,209 184,976 461,695 220,609 70,162 81,046 Tennessee 10,121,192 6,009,713 2,019,399 6,724,846 4,477,077 1,494,118 2,887,111 1,349,970 465,958 509,235 Texas 57,118,703 38,027,739 7,307,556 36,335,327 27,197,401 5,032,670 17,938,806 9,872,374 1,933,063 2,844,570 Utah 5,673,815 3,278,888 1,458,909 3,837,787 2,365,248 1,051,644 1,590,478 826,533 374,202 245,550 Vermont 1,919,477 1,002,108 490,695 1,289,600 693,804 387,371 575,430 292,442 97,220 54,446 Virginia 16,785,047 10,345,133 4,260,543 11,396,665 7,517,841 3,077,617 4,779,044 2,610,627 1,090,384 609,338 Washington 16,608,508 8 10,098,694 3,942,047 11,043,103 8 7,132,393 2,730,949 5,139,721 2,827,122 1,128,985 425,684 West Virginia 3,332,337 1,832,430 901,778 2,037,556 1,238,295 590,395 1,070,374 525,448 274,999 224,407 Wisconsin 10,943,582 8 5,988,393 8 2,633,211 8 7,106,670 8 4,435,157 8 1,897,153 8 3,452,539 8 1,450,116 8 690,137 8 384,373 Wyoming 1,576,787 896,122 422,217 1,013,134 625,525 289,071 515,006 254,288 123,667 48,648 Other jurisdictions American Samoa ‡ ‡ ‡ ‡ ‡ ‡ ‡ ‡ ‡ ‡ Guam 323,486 158,871 54,458 164,160 110,106 36,999 137,136 46,936 16,971 22,191 Commonwealth of the Northern Mariana Islands 82,286 32,059 8,914 42,018 26,086 7,051 24,902 5,973 1,863 15,366 Puerto Rico 2,123,785 1,107,225 152,400 947,801 755,655 104,009 932,749 269,876 37,146 243,236 U.S. Virgin Islands 171,190 105,228 47,280 112,798 76,073 34,122 48,352 23,812 10,405 10,039 ‡ Reporting standards not met. Due to turnover within the American Samoa government, the jurisdiction was not able to fully report data for all items or reported inconsistently with the previous year. Total current expenditures for FY 20 were reported to be 20 percent lower than in FY 19; therefore, the data do not meet quality standards and are suppressed. 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. 3 Includes student support services, operation and maintenance of plant, student transportation, general administration, school administration, 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. Detail may not sum to totals because of rounding. 6 The total column includes expenditures other than salaries and wages and employee benefits (e.g., purchased services, supplies, and other). These details are not presented in this table. 7 United States totals include the 50 states and the District of Columbia. 8 Value affected by redistribution of reported values to correct for missing data items and/or to distribute state direct support expenditures. 9 California did not report prekindergarten membership in the State Nonfiscal Survey of Public Elementary/Secondary Education. California reported prekindergarten expenditures separately, and these expenditures were excluded from the amounts reported in this table. This table only includes expenditures for K–12 and special education preschool programs in California. SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), “National Public Education Financial Survey (NPEFS),” FY 20, Provisional Version 1a. National Center for Education Statistics 19 Table 7. Total expenditures for public elementary and secondary education and other related programs, by type of expenditure and state or jurisdiction: FY 2020 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 $793,718,886 5, 6, 7 $682,217,081 5, 6 $63,326,373 5, 6 $5,944,191 5, 6 $12,064,225 5, 6, 7 $8,739,021 6, 7 $21,427,996 6 Alabama 8,442,654 7,546,680 465,217 43,855 104,773 107,322 174,806 Alaska 2,605,253 2,417,641 87,244 49,835 16,220 7,163 27,151 Arizona 11,853,130 5 9,830,663 5 825,042 179,317 555,286 115,083 347,738 Arkansas 6,062,958 5 5,152,468 5 594,985 49,068 91,186 30,552 144,699 California 101,119,632 5, 6 85,303,209 5, 6 9,992,807 6 579,253 6 781,750 5, 6 1,077,809 6 3,384,805 6 Colorado 13,297,765 10,577,428 1,446,510 246,583 317,925 84,132 625,186 Connecticut 12,095,669 5, 7 10,939,432 539,403 5 84,602 5 159,639 5, 7 269,575 7 103,018 Delaware 2,115,498 1,974,936 89,507 279 13,077 13,862 23,836 District of Columbia 2,862,000 2,134,996 446,606 5 30,362 58,400 5 19,475 172,162 Florida 33,867,714 5 29,455,336 5 2,341,178 198,330 727,538 505,188 640,144 Georgia 23,263,875 20,680,204 1,963,458 77,555 264,618 35,690 242,349 Hawaii 3,214,491 2,999,586 189,819 0 7,424 17,662 0 Idaho 3,044,950 2,593,494 270,424 29,944 72,305 6,250 72,533 Illinois 38,332,124 33,895,711 2,196,133 5 344,448 5 647,740 205,591 1,042,501 Indiana 12,913,458 11,352,772 758,088 208,042 165,726 91,711 337,120 Iowa 7,526,068 6,200,533 918,344 22,767 208,700 40,349 135,374 Kansas 7,416,841 5,955,857 853,664 88,807 252,053 4,708 261,752 Kentucky 8,990,754 7,868,145 639,033 28,892 172,159 81,903 200,622 Louisiana 9,222,695 8,531,692 440,501 23,018 85,379 15,215 126,890 Maine 3,201,181 2,896,754 172,208 443 46,079 31,251 54,445 Maryland 16,471,112 14,482,716 1,588,435 9,324 159,268 39,306 192,064 Massachusetts 20,103,635 18,945,441 408,073 219,732 91,953 75,911 362,525 Michigan 21,520,069 18,434,000 1,279,039 220,335 444,610 299,539 842,545 Minnesota 15,602,721 5 12,060,038 5 1,972,172 5 309,321 5 250,806 557,591 452,794 Mississippi 5,098,633 4,480,071 221,264 126,649 5 170,348 5 32,738 67,564 Missouri 12,167,466 10,376,141 967,716 5 6,474 305,558 5 189,641 321,936 Montana 2,188,381 1,808,763 229,193 19,457 67,106 10,857 53,005 Nebraska 4,949,669 4,233,748 188,511 238,487 152,685 3,207 133,031 Nevada 5,770,874 4,744,497 658,838 96,845 46,117 23,956 200,620 New Hampshire 3,275,770 3,085,986 90,030 5,871 5 45,332 5 5,836 42,715 New Jersey 32,775,804 30,193,909 1,339,283 66,696 175,341 301,275 699,300 New Mexico 4,529,152 3,847,755 239,252 284,771 69,438 13,121 74,816 New York 73,773,174 66,108,405 3,387,815 53,628 643,139 1,793,503 1,786,683 North Carolina 17,075,124 15,452,367 1,227,684 62,438 234,590 68,549 29,496 North Dakota 1,976,768 1,655,922 201,453 13,046 53,328 18,246 34,772 Ohio 26,884,062 23,199,551 2,061,771 12,543 601,151 469,279 539,767 Oklahoma 7,492,173 6,611,657 466,553 185,113 110,947 29,493 88,410 Oregon 10,035,375 7,480,233 1,861,686 6,861 80,772 36,916 568,906 Pennsylvania 33,798,433 29,748,924 1,716,523 133,943 657,453 542,138 999,452 Rhode Island 2,786,820 2,544,539 31,776 5,739 106,545 59,695 38,527 South Carolina 10,810,512 8,881,032 1,073,291 168,010 242,008 67,714 378,457 South Dakota 1,749,948 1,454,403 174,537 5 27,375 5 47,821 5,986 39,826 Tennessee 11,299,958 10,121,192 531,873 94,914 221,273 84,693 246,013 Texas 72,961,269 57,118,703 9,977,058 309,369 1,233,925 472,402 3,849,812 Utah 7,125,828 5,673,815 767,925 287,302 134,178 61,595 201,014 See notes at end of table. National Center for Education Statistics 20 Table 7. Total expenditures for public elementary and secondary education and other related programs, by type of expenditure and state or jurisdiction: FY 2020—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 2,002,387 1,919,477 38,813 2,373 21,590 10,495 9,641 Virginia 18,489,958 16,785,047 861,564 303,369 5 355,605 5 75,863 108,510 Washington 20,880,863 5 16,608,508 5 3,034,252 170,389 329,063 80,408 658,242 West Virginia 3,663,346 3,332,337 175,701 32,499 56,304 52,210 14,295 Wisconsin 13,249,954 5 10,943,582 5 1,286,804 79,534 173,581 492,169 274,284 Wyoming 1,760,939 1,576,787 37,317 106,385 34,412 4,198 1,840 Other jurisdictions American Samoa ‡ ‡ ‡ ‡ ‡ ‡ ‡ Guam 328,794 323,486 0 0 2,543 0 2,764 Commonwealth of the Northern Mariana Islands 90,331 82,286 0 0 1,521 6,524 0 Puerto Rico 2,221,321 2,123,785 11,413 0 40,845 45,277 0 U.S. Virgin Islands 171,356 171,190 0 0 0 167 0 ‡ Reporting standards not met. Due to turnover within the American Samoa government, the jurisdiction was not able to fully report data for all items or reported inconsistently with the previous year. Total current expenditures for FY 20 were reported to be 20 percent lower than in FY 19; therefore, the data do not meet quality standards and are suppressed. 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 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. 6 California did not report prekindergarten membership in the State Nonfiscal Survey of Public Elementary/Secondary Education. California reported prekindergarten expenditures separately, and these expenditures were excluded from the amounts reported in this table. This table only includes expenditures for K–12 and special education preschool programs in California. 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 20, Provisional Version 1a. National Center for Education Statistics 21 Table 8. Title I allocations and Title I expenditures per pupil for public elementary and secondary education, by state or jurisdiction: FY 2020 State or jurisdiction Title I grants for the disadvantaged, FY 191 [in thousands of dollars] School year 2019–20 student membership2 Current expenditures3 [in thousands of dollars] Current expenditures per pupil Title I expenditures per pupil4 Total Title I expenditures5 Title I carryover expenditures6 United States7 $15,685,340 50,575,201 $682,217,081 8, 9 $12,856,119 $2,164,339 $13,489 9 $297 Alabama 259,790 744,235 7,546,680 220,574 18,893 10,140 322 Alaska 62,988 132,017 2,417,641 61,209 0 18,313 464 Arizona 348,683 1,130,693 9,830,663 8 242,071 0 8,694 214 Arkansas 162,264 496,927 5,152,468 8 144,761 0 10,369 291 California 2,079,389 6,163,001 85,303,209 8, 9 1,445,765 404,820 13,841 9 300 Colorado 153,307 913,223 10,577,428 157,487 550 11,583 173 Connecticut 132,143 523,690 10,939,432 89,340 25,368 20,889 219 Delaware 53,198 139,930 1,974,936 29,842 19,051 14,114 349 District of Columbia 49,171 89,878 2,134,996 40,415 2,643 23,754 479 Florida 920,110 2,858,461 29,455,336 8 866,277 11,972 10,305 307 Georgia 547,317 1,769,657 20,680,204 435,433 88,757 11,686 296 Hawaii 53,505 181,088 2,999,586 14,150 35,655 16,564 275 Idaho 63,242 311,096 2,593,494 56,486 0 8,337 182 Illinois 673,946 1,938,813 33,895,711 460,626 233,925 17,483 358 Indiana 261,819 1,051,411 11,352,772 253,450 0 10,798 241 Iowa 90,566 517,324 6,200,533 80,925 9,827 11,986 175 Kansas 109,525 497,963 5,955,857 84,180 7,798 11,960 185 Kentucky 238,800 691,996 7,868,145 187,637 50,785 11,370 345 Louisiana 345,523 710,439 8,531,692 224,307 129,131 12,009 497 Maine 54,277 180,291 2,896,754 29,344 24,661 16,067 300 Maryland 244,109 909,404 14,482,716 187,872 54,885 15,926 267 Massachusetts 255,717 959,394 18,945,441 190,551 68,598 19,747 270 Michigan 477,898 1,495,925 18,434,000 460,808 0 12,323 308 Minnesota 169,255 893,203 12,060,038 8 159,074 0 13,502 178 Mississippi 206,609 466,002 4,480,071 228,262 0 9,614 490 Missouri 251,337 910,466 10,376,141 247,967 33,160 11,397 309 Montana 50,712 149,917 1,808,763 57,442 4,397 12,065 412 Nebraska 84,859 330,018 4,233,748 83,154 0 12,829 252 Nevada 137,448 496,934 4,744,497 137,834 6,629 9,548 291 New Hampshire 45,295 173,124 3,085,986 40,346 0 17,825 233 New Jersey 370,352 1,411,917 30,193,909 374,193 0 21,385 265 New Mexico 130,918 331,206 3,847,755 120,099 0 11,617 363 New York 1,229,947 2,615,760 66,108,405 986,919 136,665 25,273 430 North Carolina 472,051 1,560,350 15,452,367 446,201 0 9,903 286 North Dakota 40,222 116,185 1,655,922 42,771 0 14,252 368 Ohio 584,102 1,689,867 23,199,551 583,435 15,581 13,729 354 Oklahoma 192,308 703,719 6,611,657 188,826 32,248 9,395 314 Oregon 170,172 582,661 7,480,233 162,742 1,817 12,838 282 Pennsylvania 641,281 1,732,449 29,748,924 568,634 71,920 17,172 370 Rhode Island 55,064 143,557 2,544,539 52,523 8,021 17,725 422 South Carolina 256,873 786,879 8,881,032 242,118 0 11,286 308 South Dakota 49,683 139,949 1,454,403 30,530 21,932 10,392 375 Tennessee 310,364 1,014,744 10,121,192 237,413 70,959 9,974 304 Texas 1,557,572 5,495,398 57,118,703 1,113,689 377,932 10,394 271 Utah 83,943 684,694 5,673,815 56,481 24,056 8,287 118 See notes at end of table. National Center for Education Statistics 22 Table 8. Title I allocations and Title I expenditures per pupil for public elementary and secondary education, by state or jurisdiction: FY 2020—Continued State or jurisdiction Title I grants for the disadvantaged, FY 191 [in thousands of dollars] School year 2019–20 student membership2 Current expenditures3 [in thousands of dollars] Current expenditures per pupil Title I expenditures per pupil4 Total Title I expenditures5 Title I carryover expenditures6 Vermont 37,540 86,759 1,919,477 19,381 5,220 22,124 284 Virginia 280,756 1,297,012 16,785,047 265,115 0 12,941 204 Washington 288,528 1,142,073 16,608,508 8 156,797 101,387 14,542 226 West Virginia 102,440 263,486 3,332,337 73,863 26,673 12,647 382 Wisconsin 208,794 855,400 10,943,582 8 188,025 28,624 12,794 253 Wyoming 39,632 94,616 1,576,787 28,775 9,800 16,665 408 Other jurisdictions American Samoa 19,447 ‡ ‡ ‡ ‡ ‡ ‡ Guam 21,071 28,812 323,486 0 0 11,227 0 Commonwealth of the Northern Mariana Islands 11,755 — 82,286 0 0 — — Puerto Rico 406,234 292,518 2,123,785 217,794 50,552 7,260 917 U.S. Virgin Islands 10,146 10,907 171,190 0 0 15,695 0 — Not available. Data are missing for the Commonwealth of the Northern Mariana Islands because the jurisdiction did not report student membership. ‡ Reporting standards not met. Due to turnover within the American Samoa government, the jurisdiction was not able to fully report data for all items or reported inconsistently with the previous year. Total current expenditures for FY 20 were reported to be 20 percent lower than in FY 19; therefore, the data do not meet quality standards and are suppressed. 1 FY 19 U.S. Department of Education funds are available for spending by school districts beginning with the 2019–20 school year. Title I grants for the disadvantaged include allocations for Grants to Local Education Agencies (Basic, Concentration, Targeted, and Education Finance Incentive Grants); Migrant Education Grants; and Neglected and Delinquent Children Grants. 2 The student membership variable is derived from the State Nonfiscal Survey of Public Elementary/Secondary Education. In FY 20, 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. California did not report prekindergarten membership in the State Nonfiscal Survey of Public Elementary/Secondary Education. 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. 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 Title I expenditures per pupil are calculated as current and carryover expenditures divided by total membership, which includes both Title I eligible students and noneligible students. Title I expenditures per pupil are included in current expenditures per pupil. 5 Title I expenditures are expenditures from the original Title I grant under the Elementary and Secondary Education Act. 6 Title I carryover expenditures are expenditures made against the original Title I grant of the prior fiscal year. 7 United States totals include the 50 states and the District of Columbia. 8 Value affected by redistribution of reported values to correct for missing data items and/or to distribute state direct support expenditures. 9 California did not report prekindergarten membership in the State Nonfiscal Survey of Public Elementary/Secondary Education. California reported prekindergarten expenditures separately, and these expenditures were excluded from the amounts reported in this table. This table only includes expenditures for K–12 and special education preschool programs in California. SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), “National Public Education Financial Survey (NPEFS),” FY 20, Provisional Version 1a; “State Nonfiscal Survey of Public Elementary/Secondary Education,” school year 2019–20, Provisional Version 1a; and Digest of Education Statistics 2020, table 401.60. Retrieved January 6, 2022, from https://nces.ed.gov/programs/digest/d20/tables/dt20_401.60.asp. National Center for Education Statistics 23 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 2019 and FY 2020 [in thousands of dollars]2 Percentage difference FY 19 inflation- adjusted3 and FY 20 Revenue or expenditure (United States total1) FY 19 (in FY 19 dollars) FY 19 (inflation-adjusted3 to FY 20 dollars) FY 20 (in FY 20 dollars) Total revenues $770,907,024 $782,966,714 $794,568,095 1.5 Local revenues 347,466,015 352,901,603 356,835,188 1.1 State revenues 363,102,060 368,782,250 377,341,078 2.3 Federal revenues4 60,338,949 61,282,862 60,391,828 -1.5 Total expenditures5 769,124,638 6 781,156,445 793,718,886 1.6 Current expenditures7 666,951,524 6 677,384,986 6 682,217,081 0.7 Expenditures for instruction 403,039,543 6 409,344,495 6 412,616,246 0.8 Total support services expenditures 237,747,072 6 241,466,270 6 244,380,811 1.2 Student support services expenditures8 40,915,351 6 41,555,411 6 42,992,359 3.5 Current expenditures per pupil 13,189 6 13,395 6 13,489 0.7 Expenditures for construction 56,377,570 6 57,259,513 6 63,326,373 10.6 Expenditures for land and existing structures 4,926,001 6 5,003,061 6 5,944,191 18.8 Expenditures for equipment 11,825,943 6 12,010,942 6 12,064,225 0.4 Expenditures for interest on debt 20,442,697 6 20,762,493 6 21,427,996 3.2 1 United States totals include the 50 states and the District of Columbia. 2 Except current expenditures per pupil, which were presented in dollars. 3 Data have been adjusted to FY 20 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. 4 Revenues from federal sources include amounts received from funds authorized by the Coronavirus Aid, Relief, and Economic Security (CARES) Act. Although the CARES Act was enacted in March 2020, 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. Most states end their fiscal year on June 30; therefore, the amounts reported for FY 20 are expected to be only a small portion of the total amounts allocated to LEAs. Given variations in accounting methods and timelines for awarding these funds, many states and LEAs did not record any CARES Act revenues in FY 20. 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 Survey of Public Elementary/Secondary Education. California reported prekindergarten expenditures separately, and these expenditures were excluded from the amounts reported in this table. This table only includes expenditures for K–12 and special education preschool programs in California. 7 The subcategories of current expenditures do not include food services and enterprise operations. 8 Expenditures for student support services are included in total support services expenditures. SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), “National Public Education Financial Survey (NPEFS),” FY 19, Final Version 2a; and FY 20, Provisional Version 1a; and Digest of Education Statistics 2020, table 106.70. Retrieved November 9, 2021, from https://nces.ed.gov/programs/digest/d20/tables/dt20_106.70.asp.