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Revenues and Expenditures for Public Elementary and Secondary Education: School Year 2014–15 (Fiscal Year 2015) First Look NCES 2018-301 U.S. DEPARTMENT OF EDUCATION Revenues and Expenditures for Public Elementary and Secondary Education: School Year 2014–15 (Fiscal Year 2015) First Look JANUARY 2018 Stephen Q. Cornman National Center for Education Statistics Lei Zhou Activate Research, Inc. Malia R. Howell Jumaane Young U.S. Census Bureau NCES 2018-301 U.S. DEPARTMENT OF EDUCATION U.S. Department of Education Betsy DeVos Secretary Institute of Education Sciences Thomas Brock Commissioner, National Center for Education Research Delegated the Duties of the Director National Center for Education Statistics Peggy Carr Acting Commissioner Administrative Data Division Ross Santy Associate Commissioner The National Center for Education Statistics (NCES) is the primary federal entity for collecting, analyzing, and reporting data related to education in the United States and other nations. It fulfills a congressional mandate to collect, collate, analyze, and report full and complete statistics on the condition of education in the United States; conduct and publish reports and specialized analyses of the meaning and significance of such statistics; assist state and local education agencies in improving their statistical systems; and review and report on education activities in foreign countries. NCES activities are designed to address high-priority education data needs; provide consistent, reliable, complete, and accurate indicators of education status and trends; and report timely, useful, and high-quality data to the U.S. Department of Education, the Congress, the states, other education policymakers, practitioners, data users, and the general public. Unless specifically noted, all information contained herein is in the public domain. We strive to make our products available in a variety of formats and in language that is appropriate to a variety of audiences. You, as our customer, are the best judge of our success in communicating information effectively. If you have any comments or suggestions about this or any other NCES product or report, we would like to hear from you. Please direct your comments to NCES, IES, U.S. Department of Education Potomac Center Plaza (PCP) 550 12th Street SW Washington, DC 20202 January 2018 The NCES Home Page address is http://nces.ed.gov. The NCES Publications and Products address is http://nces.ed.gov/pubsearch. This publication is only available online. To download, view, and print the report as a PDF file, go to the NCES Publications and Products address shown above. This report was prepared in part under Interagency Agreement (IAA) No. ED-IES-11-1-J-0007 with the United States Census Bureau. Mention of trade names, commercial products, or organizations does not imply endorsement by the U.S. Government. Suggested Citation Cornman, S.Q., Zhou, L., Howell, M.R., and Young, J. (2017). Revenues and Expenditures for Public Elementary and Secondary Education: School Year 2014–15 (Fiscal Year 2015): First Look (NCES 2018-301). U.S. Department of Education. Washington, DC: National Center for Education Statistics. Retrieved [date] from http://nces.ed.gov/pubsearch. Content Contact Stephen Q. Cornman (202) 245-7753 stephen.cornman@ed.gov iii Acknowledgments The data collection, preparation, and table production of this report were supported through an interagency agreement with the U.S. Census Bureau. The Economic Reimbursable Surveys Division of the Census Bureau and a network of state education agency coordinators shared responsibility for data collection and processing, nonresponse follow-up, and resolution of data inconsistencies. While the professionals who supported this work are too numerous to list here, their time, effort, and commitment toward providing accurate school finance data are gratefully appreciated. Particular thanks are owed to the state fiscal coordinators, whose efforts make the Common Core of Data program possible. iv Contents Page Acknowledgments ....................................................................................................................... iii List of Tables ................................................................................................................................. v List of Figures ............................................................................................................................ vii Introduction ................................................................................................................................... 1 Selected Findings: Fiscal Year 2015 .............................................................................................. 2 References and Related Data Files .............................................................................................. 22 Appendix A: Methodology and Technical Notes .......................................................................... A-1 Appendix B: Glossary .................................................................................................................... B-1 Appendix C: Final Fiscal Year 2014 Tables ................................................................................. C-1 v List of Tables Table Page 1. Source of revenues and type of expenditures for public elementary and secondary education, by state or jurisdiction: Fiscal year 2015 ................................................................. 4 2. Amounts and percentage changes of inflation-adjusted state, local, and federal revenues per pupil, by year and state or jurisdiction: Fiscal years 2013 through 2015 .................................. 6 3. Current expenditures for public elementary and secondary education, by function, subfunction, and state or jurisdiction: Fiscal year 2015 ............................................................. 8 4. Student membership and current expenditures per pupil for public elementary and secondary education, by function, subfunction, and state or jurisdiction: Fiscal year 2015 ................................................................................................................................. 10 5. Amounts and percentage changes of inflation-adjusted current expenditures per pupil, by year and state or jurisdiction: Fiscal years 2013 through 2015 ................................. 12 6. Current expenditures, salaries and wages, and employee benefits for public elementary and secondary education, by function and state or jurisdiction: Fiscal year 2015 ...................................................................................................................... 14 7. Total expenditures for public elementary and secondary education and other related programs, by type of expenditure and state or jurisdiction: Fiscal year 2015 ............ 16 8. Title I allocations and total and per pupil current and Title I expenditures for public elementary and secondary education, by state or jurisdiction: Fiscal year 2015 ................... 18 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: Fiscal years 2013 to 2015 ................................................................................. 20 C-1. Source of revenues and type of expenditures for public elementary and secondary education, by state or jurisdiction: Fiscal year 2014 ............................................................. C-2 C-2. Amounts and percentage changes of inflation-adjusted state, local, and federal revenues per pupil, by year and state or jurisdiction: Fiscal years 2012 through 2014 ......... C-4 C-3. Current expenditures for public elementary and secondary education, by function, subfunction, and state or jurisdiction: Fiscal year 2014 ......................................................... C-6 C-4. Current expenditures, salaries and wages, and employee benefits for public elementary and secondary education, by function and state or jurisdiction: Fiscal year 2014 .............................................................................................................................. C-8 C-5. Student membership and current expenditures per pupil for public elementary and secondary education, by function, subfunction, and state or jurisdiction: Fiscal year 2014 ............................................................................................................................. C-10 vi C-6. Amounts and percentage changes of inflation-adjusted current expenditures per pupil, by year and state or jurisdiction: Fiscal years 2012 through 2014 ..................... C-12 C-7. Total expenditures for public elementary and secondary education and other related programs, by type of expenditure and state or jurisdiction: Fiscal year 2014 ..................... C-14 C-8 Total current and Title I expenditures for public elementary and secondary education, by state or jurisdiction: Fiscal year 2014 ........................................................... C-16 C-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: Fiscal years 2013 and 2014 ........................................................................... C-18 vii List of Figures Figure Page 1. Current expenditures per pupil for public elementary and secondary education, by state: Fiscal year 2015 ...................................................................................................... 21 1 Introduction This First Look report introduces new data for national and state-level public elementary and secondary revenues and expenditures for fiscal year (FY) 2015. Specifically, this report includes the following school finance data: • revenue and expenditure totals; • revenues by source; • expenditures by function and object; • current expenditures; and • 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.1 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 Finance 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. The NPEFS instructions ask SEAs to report revenues and expenditures covering prekindergarten through high school public education in regular, special, and vocational schools; charter schools; and state-run education programs (such as special education schools or education programs for incarcerated youth). The source for the data and findings included in this report is the FY 15 NPEFS provisional (version 1a) data file. Data have been subjected to at least two rounds of extensive review and editing. The data also include SEAs’ revisions that were submitted before the collection closed. Revisions submitted after the provisional data file has been locked are incorporated in the final file for each fiscal year. The final file (e.g., FY 14) is released at the same time as the provisional data for the current year (e.g., FY 15). The purpose of a First Look report is to introduce new data through the presentation of tables containing descriptive information. The selected findings chosen for this report demonstrate the range of information available when using NPEFS. They do not represent all of the data and are not meant to emphasize any particular issue. While the tables in this report include data for all NPEFS respondents, the selected findings are limited to the 50 states and the District of Columbia. Appendix A describes the survey content and methodology. Appendix B is a glossary of key terms used in this report. Appendix C contains revised FY 14 tables that were included in the original FY 14 report, updated with data from the final FY 14 NPEFS file. More information about NPEFS and other CCD products is available at http://nces.ed.gov/ccd. 1 Finance terms are defined in appendix B, Glossary. 2 Selected Findings: Fiscal Year 2015 • The 50 states and the District of Columbia reported $648.6 billion in revenues collected for public elementary and secondary education in FY 15 (table 1). State and local governments provided $593.6 billion, or 91.5 percent of all revenues. The federal government contributed $55.0 billion, or 8.5 percent of all revenues (derived from table 1). Total revenues increased by 3.3 percent (from $628.2 to $648.6 billion) from FY 14 to FY 15, local revenues increased by 3.3 percent (from $282.5 to $292.0 billion), state revenues increased by 3.7 percent (from $290.7 to $301.6 billion), and federal revenues remained level with an increase of 0.2 percent (from $54.9 to $55.0 billion) (derived from tables 1 and 9, after adjusting for inflation).1 • Total revenues per pupil averaged $12,903 on a national basis in FY 15 (table 2). This is an increase of 2.7 percent between FY 14 and FY 15, and further builds upon the increase of 1.2 percent from FY 13 to FY 14 (table 2 after adjusting for inflation). Total revenues per pupil increased by 3 percent or more in 18 states and increased by 1 to less than 3 percent in 24 states from FY 14 to FY 15. Total revenues per pupil decreased in 4 states between FY 14 to FY 15. • Current expenditures for public elementary and secondary education across the nation increased by 3.3 percent between FY 14 and FY 15 (from $557.5 to $575.8 billion, tables 3 and 9, after adjusting for inflation), following on the heels of an increase of 1.7 percent from FY 13 to FY 14 (table C-9, after adjusting for inflation). Expenditures for instruction also increased by 3.1 percent between FY 14 and FY 15 (from $338.9 to $349.5 billion). Student support expenditures increased by 4.5 percent in FY 15 compared to FY 14 (table 9, after adjusting for inflation). • Current expenditures per pupil2 for public elementary and secondary education steadily increased between FY 13 to FY 15. Current expenditures per pupil were $11,454 at the national level in FY 15, which represents an increase of 2.8 percent from FY 14, following an increase of 1.2 percent from FY 13 (tables 4, 9, and C-9, after adjusting for inflation). Current expenditures per pupil ranged from $6,751 in Utah to $20,744 in New York. In addition to New York, current expenditures per pupil were at least 40 percent higher than the national average in the District of Columbia ($20,610), Alaska ($20,191), Connecticut ($19,020), New Jersey ($18,838), Vermont ($18,769), Massachusetts ($16,566), and Wyoming ($16,047) (derived from table 4 and figure 1). 1 Whenever comparisons were made between FY 14 and FY 15 data, the FY 14 data were adjusted to FY 15 dollars. Inflation adjustments utilize the Consumer Price Index (CPI) published by the U.S. Department of Labor, Bureau of Labor Statistics. For comparability to fiscal education data, NCES adjusts the CPI from a calendar year to a school fiscal year basis (July through June). See Digest of Education Statistics 2015, Table 106.70, http://nces.ed.gov/programs/digest/d15/tables/dt15_106.70.asp, retrieved February 17, 2017. The FY 14 amount adjusted to FY 15 dollars is equal to the FY 14 amount multiplied by the 2014–15 CPI (236.677) and then divided by the 2013–14 CPI (234.966). 2 The student membership variable is derived from the Nonfiscal Survey of Public Elementary/Secondary Education. See Student membership in appendix A for further detail and exclusions. 3 • Current expenditures per pupil increased by 3 percent or more in 12 states and by 1 to less than 3 percent in 23 states between FY 14 and FY 15 (table 5, after adjusting for inflation). Increases in current expenditures per pupil from FY 14 to FY 15 were highest in Alaska (8.6 percent), California (7.3 percent), Texas (4.8 percent), Illinois (4.7 percent), and Maine (4.6 percent). Current expenditures per pupil decreased by less than 1 percent in 4 states between FY 14 and FY 15. • In FY 15, salaries and wages ($328.3 billion) in conjunction with employee benefits ($131.0 billion) accounted for 79.8 percent ($459.3 billion) of current expenditures for public elementary and secondary education (derived from table 6). • Total expenditures increased by 3.6 percent (from $629.6 to $652.2 billion) between FY 14 and FY 15 ( tables 7 and 9, after adjusting for inflation). Of the $652.2 billion in total expenditures, 88.3 percent are current expenditures, 7.8 percent are capital outlay expenditures, 2.7 percent are interest on debt, and 1.3 percent are expenditures for other programs (derived from table 7). • States were allocated $14.7 billion in Title I grants for the disadvantaged to spend during the 2014–15 school year.3 Title I expenditures (including carryover expenditures) accounted for $14.3 billion, or 2.5 percent of current expenditures for public elementary and secondary education at the national level in FY 15 (derived from table 8). Title I expenditures per pupil ranged from $140 in Utah to $464 in the District of Columbia.4 Title I expenditures per pupil were at least 25 percent higher than the national average in the District of Columbia ($464), Rhode Island ($447), Louisiana ($422), New York ($377), Mississippi ($370), Wyoming ($370), North Carolina ($368), Ohio ($367), Vermont ($365), Montana ($361), and Alaska ($357). Title I expenditures per pupil were at least 25 percent lower than the national average in New Jersey ($209), Idaho ($202), Washington ($201), Connecticut ($194), Virginia ($180), Colorado ($178), Iowa ($175), Minnesota ($172), and Utah ($140). 3 Title I grants data are from Digest of Education Statistics 2015, retrieved February 17, 2017, from https://nces.ed.gov/programs/digest/d15/tables/dt15_401.60.asp. See Title I grants and expenditures in appendix A for further detail. 4 Title I expenditures per pupil are calculated as current and carry-over expenditures divided by total membership, which includes both Title I eligible students and noneligible students. See Title I grants and expenditures in appendix A for further detail. 4 Table 1. Source of revenues and type of expenditures for public elementary and secondary education, by state or jurisdiction: Fiscal year 2015 Revenues [in thousands of dollars] Expenditures [in thousands of dollars] State or jurisdiction Total Local1 State Federal Total Total current2 Capital outlay3 Other4 United States5 $648,631,181 $291,997,788 $301,631,375 $55,002,019 $652,248,732 6,7 $575,809,870 6 $50,613,199 6,7 $25,825,662 7 Alabama 7,435,758 2,471,644 4,129,101 835,012 7,616,860 6,806,467 532,055 278,339 Alaska 2,935,538 550,223 2,037,616 347,699 2,979,917 2,648,552 283,392 47,973 Arizona 9,919,670 4,297,223 4,345,427 1,277,021 9,642,676 6,7 8,370,884 6 985,963 6 285,829 7 Arkansas 5,283,244 1,954,428 2,720,257 608,559 5,482,962 4,813,321 516,484 153,158 California 74,395,627 24,721,469 42,525,283 7,148,875 75,683,277 65,953,946 6,416,660 3,312,672 Colorado 9,764,525 4,588,670 4,452,824 723,032 9,690,253 8,260,461 928,425 501,367 Connecticut 11,376,740 6,234,018 4,661,930 480,791 11,478,652 6,7 10,321,511 6 877,468 6,7 279,673 7 Delaware 2,077,887 697,501 1,199,264 181,122 2,054,363 1,860,732 119,623 74,008 District of Columbia 2,251,430 2,033,386 † 218,044 2,192,124 6,7 1,668,528 427,737 6,7 95,860 Florida 26,789,374 12,935,279 10,661,588 3,192,508 28,033,934 6 25,123,548 6 1,681,662 1,228,724 Georgia 18,772,155 8,398,327 8,485,440 1,888,388 18,651,390 6 16,530,506 6 1,880,048 240,837 Hawaii 2,699,827 58,888 2,381,547 259,391 2,521,003 2,344,496 161,800 14,707 Idaho 2,285,634 557,016 1,482,298 246,320 2,232,772 2,006,791 166,757 59,225 Illinois 27,304,004 18,252,473 6,787,531 2,264,000 31,806,820 6,7 28,545,089 2,191,854 6,7 1,069,876 Indiana 12,103,344 4,327,914 6,787,225 988,205 11,452,708 6 9,970,350 6 1,006,597 475,761 Iowa 6,463,514 2,526,863 3,460,804 475,848 6,535,027 5,526,877 849,249 158,902 Kansas 6,225,153 1,666,755 4,001,451 556,947 6,341,694 5,136,532 988,606 216,555 Kentucky 7,453,976 2,504,203 4,093,058 856,715 7,424,343 6,583,287 579,294 261,762 Louisiana 8,927,289 3,744,095 3,875,345 1,307,850 8,971,748 7,960,448 855,123 156,177 Maine 2,737,132 1,467,348 1,077,156 192,628 2,680,791 2,538,313 65,528 76,951 Maryland 14,521,045 7,382,943 6,316,683 821,418 13,912,214 6 12,620,036 6 1,086,000 206,178 Massachusetts 17,308,265 9,568,160 6,836,761 903,344 16,695,930 15,834,796 566,801 294,333 Michigan 19,452,849 5,960,957 11,706,291 1,785,600 19,026,759 16,849,135 1,103,053 1,074,572 Minnesota 12,183,690 3,352,701 8,131,825 699,165 12,366,444 6,7 10,222,017 6 1,358,282 6,7 786,144 Mississippi 4,550,410 1,553,170 2,324,855 672,385 4,415,412 4,145,632 188,411 81,369 Missouri 10,927,026 6,391,354 3,555,885 979,787 10,829,315 6,7 9,390,061 887,999 6,7 551,256 Montana 1,805,295 722,001 863,889 219,405 1,806,322 1,601,097 173,839 31,386 Nebraska 4,168,349 2,474,399 1,350,595 343,356 4,348,146 6,7 3,805,871 450,868 6,7 91,407 7 Nevada 4,522,125 2,483,954 1,621,778 416,393 4,260,789 3,880,472 187,667 192,651 New Hampshire 2,992,501 1,825,892 1,000,374 166,235 2,937,340 2,764,233 125,488 47,620 New Jersey 28,585,120 15,404,169 11,989,910 1,191,041 28,420,890 26,383,735 1,259,027 778,128 New Mexico 3,986,781 657,848 2,771,343 557,590 3,854,180 3,309,622 541,463 3,095 New York 63,213,042 34,442,712 25,938,520 2,831,810 62,347,204 6 56,862,010 6 1,975,197 3,509,998 North Carolina 13,681,971 3,475,194 8,543,954 1,662,823 13,980,856 13,210,839 693,708 76,310 North Dakota 1,578,414 492,974 926,792 158,647 1,691,300 1,375,938 284,820 30,542 Ohio 24,516,266 11,486,443 11,179,287 1,850,536 23,201,835 20,231,423 1,785,331 1,185,082 Oklahoma 6,261,170 2,453,092 3,090,488 717,590 6,302,177 5,560,047 664,610 77,521 Oregon 7,077,486 2,834,391 3,678,010 565,086 6,820,088 5,969,321 477,494 373,274 Pennsylvania 28,983,071 16,214,622 10,764,800 2,003,649 28,546,370 25,109,991 1,798,799 1,637,580 Rhode Island 2,444,422 1,254,995 990,389 199,039 2,470,307 2,242,486 122,062 105,759 See notes at end of table. 5 Table 1. Source of revenues and type of expenditures for public elementary and secondary education, by state or jurisdiction: Fiscal year 2015—Continued Revenues [in thousands of dollars] Expenditures [in thousands of dollars] State or jurisdiction Total Local1 State Federal Total Total current2 Capital outlay3 Other4 South Carolina 8,891,519 3,837,534 4,198,817 855,168 8,739,543 7,437,182 883,237 419,125 South Dakota 1,420,613 778,027 431,422 211,164 1,472,049 6,7 1,211,080 221,532 6,7 39,437 Tennessee 9,428,234 4,042,701 4,258,683 1,126,850 9,593,055 8,718,898 540,243 333,915 Texas 56,127,791 27,254,401 22,787,667 6,085,723 57,759,884 47,527,971 6,771,873 3,460,040 Utah 5,127,846 1,879,073 2,798,042 450,732 5,159,274 4,290,876 688,121 180,277 Vermont 1,758,461 68,862 1,584,246 105,353 1,724,283 1,638,720 59,389 26,174 Virginia 15,624,013 8,371,451 6,240,351 1,012,211 15,694,822 14,384,705 1,086,723 223,393 Washington 13,606,501 4,268,691 8,301,015 1,036,795 13,531,012 6 11,470,245 6 1,593,843 466,924 West Virginia 3,525,371 1,135,779 2,027,143 362,449 3,530,555 3,226,918 244,741 58,896 Wisconsin 11,197,990 5,217,548 5,139,509 840,933 11,407,269 10,054,346 868,017 484,906 Wyoming 1,961,721 724,024 1,116,909 120,788 1,929,790 1,509,532 410,241 10,017 Other jurisdictions American Samoa 82,212 248 12,573 69,391 67,466 63,693 1,943 1,830 Guam 316,585 251,684 † 64,901 316,501 293,713 12,834 9,954 Commonwealth of the Northern Mariana Islands 65,034 † 33,614 31,420 68,394 65,304 817 2,273 Puerto Rico 3,098,730 61 2,033,132 1,065,537 3,373,394 3,290,429 52,970 29,995 U.S. Virgin Islands 190,235 158,905 † 31,330 159,082 157,642 0 1,440 † Not applicable. 1Local revenues include intermediate revenues from education agencies with fundraising capabilities that operate between the state and local government levels. 2Current 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. 3Capital outlay includes expenditures on property and construction of facilities. 4Other 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 education. 5United States totals include the 50 states and the District of Columbia. 6Value affected by redistribution of reported values to correct for missing data items and/or to distribute state direct support expenditures. 7Value contains imputation for missing data. NOTE: Detail may not sum to totals because of rounding. Reported state revenue data are revenues received from the central government of the jurisdiction. SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), “National Public Education Financial Survey (NPEFS),” fiscal year 2015, Provisional Version 1a. 6 Table 2. Amounts and percentage changes of inflation-adjusted state, local, and federal revenues per pupil, by year and state or jurisdiction: Fiscal years 2013 through 2015 State, local, and federal revenues per pupil1 State or jurisdiction FY 2013 (inflation- adjusted to FY 15 dollars) FY 2014 (inflation- adjusted to FY 15 dollars) Percentage change FY 2013– FY 2014 FY 2015 Percentage change FY 2014– FY 2015 United States2 $12,416 $12,560 1.2 $12,903 2.7 Alabama 9,875 9,985 1.1 9,992 0.1 Alaska 20,779 20,595 -0.9 22,379 8.7 Arizona 8,813 8,766 -0.5 8,995 2.6 Arkansas 10,630 10,554 -0.7 10,762 2.0 California 10,723 11,065 3.2 11,786 6.5 Colorado 10,549 10,614 0.6 10,984 3.5 Connecticut 19,589 20,318 3.7 20,964 3.2 Delaware 15,140 15,069 -0.5 15,502 2.9 District of Columbia 28,082 27,961 -0.4 27,810 -0.5 Florida 9,313 9,588 3.0 9,717 1.3 Georgia 10,506 10,452 -0.5 10,761 3.0 Hawaii 12,911 14,539 12.6 14,803 1.8 Idaho 7,556 7,417 -1.8 7,858 5.9 Illinois 13,257 13,285 0.2 13,329 0.3 Indiana 11,678 11,597 -0.7 11,568 -0.3 Iowa 12,348 12,449 0.8 12,791 2.7 Kansas 12,272 12,306 0.3 12,519 1.7 Kentucky 10,632 10,613 -0.2 10,824 2.0 Louisiana 12,145 12,365 1.8 12,454 0.7 Maine 14,243 14,622 2.7 15,071 3.1 Maryland 16,423 16,103 -1.9 16,605 3.1 Massachusetts 17,611 17,719 0.6 18,108 2.2 Michigan 12,255 12,281 0.2 12,649 3.0 Minnesota 13,572 13,719 1.1 14,213 3.6 Mississippi 9,108 9,060 -0.5 9,269 2.3 Missouri 11,492 11,463 -0.3 11,906 3.9 Montana 11,868 12,043 1.5 12,491 3.7 Nebraska 12,811 12,869 0.5 13,333 3.6 Nevada 9,504 9,679 1.8 9,848 1.7 New Hampshire 15,566 15,925 2.3 16,205 1.8 New Jersey 20,192 20,439 1.2 20,410 -0.1 New Mexico 11,177 11,222 0.4 11,713 4.4 New York 22,269 22,433 0.7 23,060 2.8 North Carolina 8,831 8,635 -2.2 8,833 2.3 North Dakota 13,705 14,554 6.2 14,809 1.7 Ohio 13,370 13,726 2.7 14,214 3.6 Oklahoma 8,982 8,983 0.0 9,094 1.2 Oregon 11,179 11,764 5.2 12,398 5.4 Pennsylvania 15,920 16,129 1.3 16,627 3.1 Rhode Island 16,778 16,932 0.9 17,219 1.7 South Carolina 11,696 11,673 -0.2 11,753 0.7 South Dakota 10,375 10,397 0.2 10,678 2.7 Tennessee 9,354 9,452 1.0 9,471 0.2 Texas 10,108 10,432 3.2 10,724 2.8 Utah 8,107 7,900 -2.6 8,068 2.1 See notes at end of table. 7 Table 2. Amounts and percentage changes of inflation-adjusted state, local, and federal revenues per pupil, by year and state or jurisdiction: Fiscal years 2013 through 2015—Continued State, local, and federal revenues per pupil1 State or jurisdiction FY 2013 (inflation- adjusted to FY 15 dollars) FY 2014 (inflation- adjusted to FY 15 dollars) Percentage change FY 2013– FY 2014 FY 2015 Percentage change FY 2014– FY 2015 Vermont 18,735 19,377 3.4 20,140 3.9 Virginia 12,213 11,900 -2.6 12,203 2.5 Washington 11,812 12,302 4.1 12,673 3.0 West Virginia 12,807 12,771 -0.3 12,577 -1.5 Wisconsin 12,675 12,649 -0.2 12,850 1.6 Wyoming 19,050 19,354 1.6 20,855 7.8 Other jurisdictions American Samoa — — — — — Guam 9,526 8,912 -6.4 10,165 14.1 Commonwealth of the Northern Mariana Islands 5,888 5,523 -6.2 — — Puerto Rico 8,450 8,368 -1.0 7,540 -9.9 U.S. Virgin Islands 13,892 13,163 -5.2 13,358 1.5 — Not available. Data are missing for American Samoa and Commonwealth of the Northern Mariana Islands because the jurisdictions did not report student membership. 1Per pupil revenues are calculated using student membership. The student membership variable is derived from the Nonfiscal Survey of Public Elementary/Secondary Education. Arizona and Oregon indicated that the state fiscal data reported in FY 15 National Public Education Financial Survey (NPEFS) excluded prekindergarten programs. In these states, the NPEFS total student membership variable excludes prekindergarten membership. Illinois and Maine did not report finance data for charter schools in the FY 15 NPEFS. National Center for Education Statistics (NCES) edited student membership by excluding students from districts where all associated schools are charter schools. 2United States totals include the 50 states and the District of Columbia. NOTE: Data have been adjusted to FY 15 dollars to account for inflation using the Consumer Price Index (CPI), which is published by the U.S. Labor Department, Bureau of Labor Statistics. This price index measures the average change in inflation of a fixed market basket of goods and services purchased by consumers. SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), “National Public Education Financial Survey (NPEFS),” fiscal year 2013, Final Version 2a; fiscal year 2014, Final Version 2a; and fiscal year 2015, Provisional Version 1a. Digest of Education Statistics 2015, retrieved February 17, 2017, from http://nces.ed.gov/programs/digest/d15/tables/dt15_106.70.asp. 8 Table 3. Current expenditures for public elementary and secondary education, by function, subfunction, and state or jurisdiction: Fiscal year 2015 Current expenditures1 [in thousands of dollars] Support services2 State or jurisdiction Total Instruction Total support services Student support services3 Instructional staff support General administration School administration Operations and maintenance Student transportation Other support services Food services Enterprise operations4 United States5 $575,809,870 $349,531,059 6 $202,001,767 6 $32,372,749 6 $26,951,832 6 $11,535,742 6 $31,792,274 6 $54,199,793 6 $24,264,209 6 $20,885,168 6 $23,067,358 6 $1,209,687 Alabama 6,806,467 3,872,177 2,449,646 408,979 289,637 183,197 422,385 644,857 348,793 151,797 484,644 0 Alaska 2,648,552 1,489,304 1,074,704 218,768 182,576 36,091 167,573 298,813 75,110 95,773 74,442 10,103 Arizona 8,370,884 4,487,506 6 3,429,604 6 620,897 6 427,327 6 151,555 6 453,075 6 1,028,730 6 366,216 6 381,803 6 452,688 1,087 Arkansas 4,813,321 2,701,703 6 1,841,202 6 253,504 6 405,500 6 121,203 6 250,517 6 484,217 6 180,402 6 145,858 6 264,826 6 5,590 California 65,953,946 39,213,957 6 23,820,247 6 3,641,156 6 4,025,664 6 637,847 6 4,313,320 6 6,779,257 6 1,473,279 6 2,949,724 6 2,741,143 178,599 Colorado 8,260,461 4,665,976 3,252,284 416,794 500,375 135,373 584,110 767,715 238,685 609,231 295,438 46,763 Connecticut 10,321,511 6,526,503 6 3,478,774 6 652,076 6 313,837 6 227,672 6 599,080 6 909,748 6 512,522 6 263,838 6 231,160 6 85,073 Delaware 1,860,732 1,149,485 646,552 81,052 36,203 28,598 116,983 196,623 91,322 95,771 64,696 0 District of Columbia 1,668,528 900,908 705,392 78,721 90,069 139,686 109,252 129,161 116,268 42,235 59,038 3,190 Florida 25,123,548 15,420,047 6 8,454,101 6 1,098,980 6 1,619,748 6 227,364 6 1,389,373 6 2,495,767 6 973,695 6 649,174 6 1,249,401 0 Georgia 16,530,506 10,213,889 6 5,354,638 6 771,530 6 848,437 6 202,306 6 1,010,803 6 1,251,312 6 754,658 6 515,591 6 911,957 50,021 Hawaii 2,344,496 1,377,713 835,930 225,975 81,416 12,762 158,895 231,340 67,779 57,763 130,853 0 Idaho 2,006,791 1,198,506 6 702,402 6 112,319 6 93,233 6 49,087 6 115,345 6 188,743 6 93,090 6 50,586 6 105,743 6 140 Illinois 28,545,089 17,612,116 6 10,162,416 6 1,934,528 6 1,108,884 6 1,104,727 6 1,434,598 6 2,358,751 6 1,258,354 6 962,574 6 770,557 0 Indiana 9,970,350 5,735,162 6 3,754,660 6 497,924 6 387,180 6 226,029 6 633,437 6 1,149,076 6 609,809 6 251,205 6 480,528 0 Iowa 5,526,877 3,367,129 1,908,387 317,936 292,702 141,304 313,558 476,558 200,748 165,582 245,630 5,731 Kansas 5,136,532 3,077,236 1,812,005 321,454 219,512 140,983 296,473 487,495 211,179 134,909 247,290 0 Kentucky 6,583,287 3,788,481 2,376,035 313,386 365,299 157,907 385,692 593,138 391,205 169,408 402,406 16,364 Louisiana 7,960,448 4,488,043 6 3,041,507 6 482,232 6 409,862 6 205,076 6 500,736 6 743,309 6 463,999 6 236,294 6 430,226 673 Maine 2,538,313 1,491,376 941,268 169,351 136,264 83,236 135,909 257,850 127,183 31,475 105,341 328 Maryland 12,620,036 7,882,693 6 4,376,475 6 593,168 6 656,587 6 107,122 6 844,031 6 1,149,654 6 663,441 6 362,472 6 360,868 0 Massachusetts 15,834,796 10,104,903 5,299,676 1,150,551 721,114 245,380 678,352 1,405,959 702,810 395,510 430,217 0 Michigan 16,849,135 9,686,774 6,543,084 1,297,647 844,619 373,201 932,384 1,535,692 697,641 861,901 619,277 0 Minnesota 10,222,017 6,619,067 6 3,128,865 6 287,026 6 497,589 6 379,471 6 406,573 6 715,264 6 571,208 6 271,734 6 441,268 32,818 Mississippi 4,145,632 2,357,120 1,533,685 212,884 193,840 137,699 250,177 435,577 198,930 104,577 254,526 301 Missouri 9,390,061 5,542,173 3,404,843 426,351 425,911 335,099 549,217 955,896 480,483 231,886 443,044 0 Montana 1,601,097 942,042 585,532 106,293 60,239 52,130 87,771 160,563 76,802 41,732 71,169 2,354 Nebraska 3,805,871 2,430,511 1,119,073 168,602 124,010 114,879 177,476 319,475 115,170 99,461 157,910 98,376 Nevada 3,880,472 2,255,867 1,474,359 204,091 227,129 52,027 291,600 395,526 156,691 147,294 150,032 215 New Hampshire 2,764,233 1,756,353 938,380 209,637 86,247 96,910 153,445 235,705 122,829 33,608 69,500 0 New Jersey 26,383,735 15,639,896 9,877,124 2,661,155 839,266 529,772 1,275,869 2,586,979 1,369,520 614,564 579,948 286,768 New Mexico 3,309,622 1,890,194 1,258,330 334,466 91,761 73,674 201,469 343,060 108,548 105,353 158,836 2,262 New York 56,862,010 39,941,146 6 15,777,090 6 1,805,255 6 1,486,881 6 944,423 6 2,152,618 6 4,878,346 6 2,854,655 6 1,654,912 6 1,143,774 0 North Carolina 13,210,839 8,219,015 4,264,246 636,633 456,747 227,957 827,022 1,113,613 566,074 436,200 727,579 0 North Dakota 1,375,938 817,363 452,099 54,722 47,317 58,758 69,632 124,199 55,744 41,727 68,400 38,076 Ohio 20,231,423 11,824,870 7,734,384 1,348,398 846,987 632,309 1,159,968 1,802,842 977,219 966,660 670,845 1,325 Oklahoma 5,560,047 3,063,208 2,088,257 377,998 232,161 164,593 307,410 595,638 181,652 228,804 351,628 56,954 Oregon 5,969,321 3,480,025 2,270,157 429,146 237,083 82,210 383,243 477,279 271,383 389,812 215,786 3,352 Pennsylvania 25,109,991 15,439,796 8,715,690 1,359,396 844,886 768,898 1,125,163 2,398,565 1,269,238 949,545 849,253 105,252 Rhode Island 2,242,486 1,376,735 805,349 230,560 77,151 32,200 105,902 176,514 92,487 90,536 59,537 864 See notes at end of table. 9 Table 3. Current expenditures for public elementary and secondary education, by function, subfunction, and state or jurisdiction: Fiscal year 2015—Continued Current expenditures1 [in thousands of dollars] Support services2 State or jurisdiction Total Instruction Total support services Student support services3 Instructional staff support General administration School administration Operations and maintenance Student transportation Other support services Food services Enterprise operations4 South Carolina 7,437,182 4,103,458 2,917,936 568,055 461,000 76,059 476,919 739,421 309,723 286,759 395,466 20,322 South Dakota 1,211,080 708,499 429,061 66,188 44,479 42,227 58,963 126,310 44,137 46,758 67,469 6,051 Tennessee 8,718,898 5,351,668 2,888,151 378,074 533,185 191,053 526,468 733,568 331,753 194,050 479,079 0 Texas 47,527,971 27,490,783 17,301,289 2,311,749 2,397,830 695,428 2,686,698 5,016,839 1,351,570 2,841,175 2,735,898 0 Utah 4,290,876 2,710,146 1,329,943 166,510 167,029 42,557 277,559 398,390 131,635 146,263 224,934 25,853 Vermont 1,638,720 1,037,584 552,644 121,758 68,629 33,264 103,576 131,039 57,106 37,273 46,877 1,615 Virginia 14,384,705 8,755,906 5,074,788 727,280 933,235 229,070 851,238 1,341,078 762,899 229,987 551,366 2,645 Washington 11,470,245 6,603,006 6 4,375,113 779,713 760,021 231,438 680,284 1,010,218 441,402 472,038 372,162 119,964 West Virginia 3,226,918 1,845,599 1,178,064 159,213 148,308 58,701 174,019 337,457 240,026 60,340 203,255 0 Wisconsin 10,054,346 5,978,996 6 3,700,841 6 494,395 6 521,705 6 284,468 6 504,225 6 942,669 6 431,632 6 521,747 6 374,399 109 Wyoming 1,509,532 898,443 565,486 88,272 85,163 30,762 81,886 143,998 75,506 59,899 45,052 552 Other jurisdictions American Samoa 63,693 30,680 16,188 78 6,023 780 4,394 2,797 826 1,291 16,825 0 Guam 293,713 146,165 129,513 29,227 14,663 3,300 17,902 33,808 8,987 21,627 18,036 0 Commonwealth of the Northern Mariana Islands 65,304 30,646 26,255 6,688 5,348 3,972 3,839 3,411 1,498 1,498 8,403 0 Puerto Rico 3,290,429 1,330,464 1,550,774 304,205 186,563 114,903 129,432 579,459 135,705 100,507 409,191 0 U.S. Virgin Islands 157,642 94,478 54,901 13,816 5,061 6,328 8,604 6,829 7,244 7,018 8,115 148 1Current 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. 2Support 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. 3Student support services include attendance and social work, guidance, health, psychological services, speech pathology, audiology, and other student support services. 4Enterprise 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 after school activities). 5United States totals include the 50 states and the District of Columbia. 6Value affected by redistribution of reported values to correct for missing data items and/or to distribute state direct support expenditures. NOTE: Detail may not sum to totals because of rounding. SOURCE: U.S. Department of Education, National Center for Education Statistics, “National Public Education Financial Survey,” fiscal year 2015, Provisional Version 1a. 10 Table 4. Student membership and current expenditures per pupil for public elementary and secondary education, by function, subfunction, and state or jurisdiction: Fiscal year 2015 State or jurisdiction School year 2014–15 student membership3 Current expenditures1 per pupil Support services2 Total Instruction Total support services Student support services4 Instruc- tional staff support General adminis- tration School adminis- tration Operations and maintenance Student trans- portation Other support services Food services Enterprise operations5 United States6 50,270,613 $11,454 7 $6,953 7 $4,018 7 $644 7 $536 7 $229 7 $632 7 $1,078 7 $483 7 $415 7 $459 7 $24 Alabama 744,164 9,146 5,203 3,292 550 389 246 568 867 469 204 651 0 Alaska 131,176 20,191 11,353 8,193 1,668 1,392 275 1,277 2,278 573 730 567 77 Arizona 1,102,856 7,590 7 4,069 7 3,110 7 563 7 387 7 137 7 411 7 933 7 332 7 346 7 410 1 Arkansas 490,917 9,805 5,503 7 3,751 7 516 7 826 7 247 7 510 7 986 7 367 7 297 7 539 7 11 California 6,312,161 10,449 6,212 7 3,774 7 577 7 638 7 101 7 683 7 1,074 7 233 7 467 7 434 28 Colorado 889,006 9,292 5,249 3,658 469 563 152 657 864 268 685 332 53 Connecticut 542,678 19,020 7 12,026 7 6,410 7 1,202 7 578 7 420 7 1,104 7 1,676 7 944 7 486 7 426 7 157 Delaware 134,042 13,882 8,576 4,823 605 270 213 873 1,467 681 714 483 0 District of Columbia 80,958 20,610 11,128 8,713 972 1,113 1,725 1,349 1,595 1,436 522 729 39 Florida 2,756,944 9,113 7 5,593 7 3,066 7 399 7 588 7 82 7 504 7 905 7 353 7 235 7 453 0 Georgia 1,744,437 9,476 7 5,855 7 3,070 7 442 7 486 7 116 7 579 7 717 7 433 7 296 7 523 29 Hawaii 182,384 12,855 7,554 4,583 1,239 446 70 871 1,268 372 317 717 0 Idaho 290,885 6,899 4,120 7 2,415 7 386 7 321 7 169 7 397 7 649 7 320 7 174 7 364 7 # Illinois 2,048,428 13,935 8,598 7 4,961 7 944 7 541 7 539 7 700 7 1,151 7 614 7 470 7 376 0 Indiana 1,046,269 9,529 7 5,482 7 3,589 7 476 7 370 7 216 7 605 7 1,098 7 583 7 240 7 459 0 Iowa 505,311 10,938 6,663 3,777 629 579 280 621 943 397 328 486 11 Kansas 497,275 10,329 6,188 3,644 646 441 284 596 980 425 271 497 0 Kentucky 688,640 9,560 5,501 3,450 455 530 229 560 861 568 246 584 24 Louisiana 716,800 11,106 6,261 7 4,243 7 673 7 572 7 286 7 699 7 1,037 7 647 7 330 7 600 1 Maine 181,613 13,976 8,212 5,183 932 750 458 748 1,420 700 173 580 2 Maryland 874,514 14,431 7 9,014 7 5,004 7 678 7 751 7 122 7 965 7 1,315 7 759 7 414 7 413 0 Massachusetts 955,844 16,566 10,572 5,544 1,204 754 257 710 1,471 735 414 450 0 Michigan 1,537,922 10,956 6,299 4,254 844 549 243 606 999 454 560 403 0 Minnesota 857,235 11,924 7 7,721 7 3,650 7 335 7 580 7 443 7 474 7 834 7 666 7 317 7 515 38 Mississippi 490,917 8,445 4,801 3,124 434 395 280 510 887 405 213 518 1 Missouri 917,785 10,231 6,039 3,710 465 464 365 598 1,042 524 253 483 0 Montana 144,532 11,078 6,518 4,051 735 417 361 607 1,111 531 289 492 16 Nebraska 312,635 12,174 7,774 3,579 539 397 367 568 1,022 368 318 505 315 Nevada 459,189 8,451 4,913 3,211 444 495 113 635 861 341 321 327 # New Hampshire 184,670 14,969 9,511 5,081 1,135 467 525 831 1,276 665 182 376 0 New Jersey 1,400,579 18,838 11,167 7,052 1,900 599 378 911 1,847 978 439 414 205 New Mexico 340,365 9,724 5,553 3,697 983 270 216 592 1,008 319 310 467 7 New York 2,741,185 20,744 7 14,571 7 5,756 7 659 7 542 7 345 7 785 7 1,780 7 1,041 7 604 7 417 0 North Carolina 1,548,895 8,529 5,306 2,753 411 295 147 534 719 365 282 470 0 North Dakota 106,586 12,909 7,669 4,242 513 444 551 653 1,165 523 391 642 357 Ohio 1,724,810 11,730 6,856 4,484 782 491 367 673 1,045 567 560 389 1 Oklahoma 688,511 8,075 4,449 3,033 549 337 239 446 865 264 332 511 83 Oregon 570,857 10,457 6,096 3,977 752 415 144 671 836 475 683 378 6 Pennsylvania 1,743,160 14,405 8,857 5,000 780 485 441 645 1,376 728 545 487 60 Rhode Island 141,959 15,797 9,698 5,673 1,624 543 227 746 1,243 652 638 419 6 See notes at end of table. 11 Table 4. Student membership and current expenditures per pupil for public elementary and secondary education, by function, subfunction, and state or jurisdiction: Fiscal year 2015—Continued State or jurisdiction School year 2014–15 student membership3 Current expenditures1 per pupil Support services2 Total Instruction Total support services Student support services4 Instruc- tional staff support General adminis- tration School adminis- tration Operations and maintenance Student trans- portation Other support services Food services Enterprise operations5 South Carolina 756,523 9,831 5,424 3,857 751 609 101 630 977 409 379 523 27 South Dakota 133,040 9,103 5,325 3,225 498 334 317 443 949 332 351 507 45 Tennessee 995,475 8,759 5,376 2,901 380 536 192 529 737 333 195 481 0 Texas 5,233,765 9,081 5,253 3,306 442 458 133 513 959 258 543 523 0 Utah 635,577 6,751 4,264 2,092 262 263 67 437 627 207 230 354 41 Vermont 87,311 18,769 11,884 6,330 1,395 786 381 1,186 1,501 654 427 537 19 Virginia 1,280,381 11,235 6,839 3,963 568 729 179 665 1,047 596 180 431 2 Washington 1,073,638 10,684 7 6,150 7 4,075 726 708 216 634 941 411 440 347 112 West Virginia 280,310 11,512 6,584 4,203 568 529 209 621 1,204 856 215 725 0 Wisconsin 871,432 11,538 6,861 7 4,247 7 567 7 599 7 326 7 579 7 1,082 7 495 7 599 7 430 # Wyoming 94,067 16,047 9,551 6,012 938 905 327 871 1,531 803 637 479 6 Other jurisdictions American Samoa — — — — — — — — — — — — — Guam 31,144 9,431 4,693 4,159 938 471 106 575 1,086 289 694 579 0 Commonwealth of the Northern Mariana Islands — — — — — — — — — — — — — Puerto Rico 410,950 8,007 3,238 3,774 740 454 280 315 1,410 330 245 996 0 U.S. Virgin Islands 14,241 11,070 6,634 3,855 970 355 444 604 480 509 493 570 10 — Not available. Data are missing for American Samoa and Commonwealth of the Northern Mariana Islands because the jurisdictions did not report student membership. # Rounds to zero. 1Current 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. 2Support 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. 3The student membership variable is derived from the Nonfiscal Survey of Public Elementary/Secondary Education. Arizona and Oregon indicated that the state fiscal data reported in FY 15 National Public Education Financial Survey (NPEFS) excluded prekindergarten programs. In these states, the NPEFS total student membership variable excludes prekindergarten membership. Illinois and Maine did not report finance data for charter schools in the FY 15 NPEFS. National Center for Education Statistics (NCES) edited student membership by excluding students from districts where all associated schools are charter schools. 4Student support services include attendance and social work, guidance, health, psychological services, speech pathology, audiology, and other student support services. 5Enterprise 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 after school activities). 6United States totals include the 50 states and the District of Columbia. 7Value affected by redistribution of reported expenditure values to correct for missing data items and/or to distribute state direct support expenditures. NOTE: Detail may not sum to totals because of rounding. SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), “National Public Education Financial Survey (NPEFS),” fiscal year 2015, Provisional Version 1a and “Nonfiscal Survey of Public Elementary/Secondary Education,” school year 2014–15, Provisional Version 1a. 12 Table 5. Amounts and percentage changes of inflation-adjusted current expenditures per pupil, by year and state or jurisdiction: Fiscal years 2013 through 2015 Current expenditures per pupil1 State or jurisdiction FY 2013 (inflation- adjusted to FY 15 dollars) FY 2014 (inflation- adjusted to FY 15 dollars) Percentage change FY 2013– FY 2014 FY 2015 Percentage change FY 2014– FY 2015 United States2 $11,019 11,147 1.2 $11,454 2.8 Alabama 8,974 9,102 1.4 9,146 0.5 Alaska 18,636 18,600 -0.2 20,191 8.6 Arizona 7,667 7,481 -2.4 7,590 1.5 Arkansas 9,758 9,823 0.7 9,805 -0.2 California 9,472 9,742 2.9 10,449 7.3 Colorado 8,893 9,102 2.3 9,292 2.1 Connecticut 17,720 18,535 4.6 19,020 2.6 Delaware 13,967 13,894 -0.5 13,882 -0.1 District of Columbia 20,921 20,687 -1.1 20,610 -0.4 Florida 8,822 9,020 2.3 9,113 1.0 Georgia 9,331 9,303 -0.3 9,476 1.9 Hawaii 12,061 12,490 3.6 12,855 2.9 Idaho 6,916 6,625 -4.2 6,899 4.1 Illinois 12,730 13,309 4.6 13,935 4.7 Indiana 9,638 9,465 -1.8 9,529 0.7 Iowa 10,528 10,724 1.9 10,938 2.0 Kansas 10,242 10,314 0.7 10,329 0.1 Kentucky 9,488 9,480 -0.1 9,560 0.8 Louisiana 10,782 10,932 1.4 11,106 1.6 Maine 12,986 13,364 2.9 13,976 4.6 Maryland 14,410 14,321 -0.6 14,431 0.8 Massachusetts 15,673 16,002 2.1 16,566 3.5 Michigan 10,757 10,727 -0.3 10,956 2.1 Minnesota 11,320 11,510 1.7 11,924 3.6 Mississippi 8,303 8,325 0.3 8,445 1.4 Missouri 9,926 10,010 0.9 10,231 2.2 Montana 10,907 11,021 1.0 11,078 0.5 Nebraska 12,013 11,964 -0.4 12,174 1.8 Nevada 8,211 8,335 1.5 8,451 1.4 New Hampshire 14,373 14,707 2.3 14,969 1.8 New Jersey 18,949 18,917 -0.2 18,838 -0.4 New Mexico 9,375 9,471 1.0 9,724 2.7 New York 19,979 20,302 1.6 20,744 2.2 North Carolina 8,534 8,347 -2.2 8,529 2.2 North Dakota 11,882 12,473 5.0 12,909 3.5 Ohio 11,535 11,518 -0.2 11,730 1.8 Oklahoma 8,096 8,053 -0.5 8,075 0.3 Oregon 9,792 10,031 2.4 10,457 4.2 Pennsylvania 13,755 13,925 1.2 14,405 3.4 Rhode Island 15,232 15,484 1.7 15,797 2.0 South Carolina 9,661 9,678 0.2 9,831 1.6 South Dakota 8,828 9,102 3.1 9,103 0.0 Tennessee 8,785 8,726 -0.7 8,759 0.4 Texas 8,475 8,664 2.2 9,081 4.8 Utah 6,580 6,593 0.2 6,751 2.4 See notes at the end of table. 13 Table 5. Amounts and percentage changes of inflation-adjusted current expenditures per pupil, by year and state or jurisdiction: Fiscal years 2013 through 2015—Continued Current expenditures per pupil1 State or jurisdiction FY 2013 (inflation- adjusted to FY 15 dollars) FY 2014 (inflation- adjusted to FY 15 dollars) Percentage change FY 2013– FY 2014 FY 2015 Percentage change FY 2014– FY 2015 Vermont 17,684 18,197 2.9 18,769 3.1 Virginia 11,212 11,035 -1.6 11,235 1.8 Washington 9,938 10,380 4.4 10,684 2.9 West Virginia 11,523 11,454 -0.6 11,512 0.5 Wisconsin 11,443 11,428 -0.1 11,538 1.0 Wyoming 16,179 16,019 -1.0 16,047 0.2 Other jurisdictions American Samoa — — — — — Guam 9,155 8,647 -5.5 9,431 9.1 Commonwealth of the Northern Mariana Islands 5,864 5,918 0.9 — — Puerto Rico 8,655 8,342 -3.6 8,007 -4.0 U.S. Virgin Islands 10,906 11,790 8.1 11,070 -6.1 — Not available. Data are missing for American Samoa and Commonwealth of the Northern Mariana Islands because the jurisdictions did not report student membership. 1Current 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 Nonfiscal Survey of Public Elementary/Secondary Education. Arizona and Oregon indicated that the state fiscal data reported in FY 15 National Public Education Financial Survey (NPEFS) excluded prekindergarten programs. In these states, the NPEFS total student membership variable excludes prekindergarten membership. Illinois and Maine did not report finance data for charter schools in the FY 15 NPEFS. National Center for Education Statistics (NCES) edited student membership by excluding students from districts where all associated schools are charter schools. 2United States totals include the 50 states and the District of Columbia. NOTE: Data have been adjusted to FY 15 dollars to account for inflation using the Consumer Price Index (CPI), which is published by the U.S. Labor Department, Bureau of Labor Statistics. This price index measures the average change in inflation of a fixed market basket of goods and services purchased by consumers. SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), “National Public Education Financial Survey (NPEFS),” fiscal year 2013, Final Version 2a; fiscal year 2014, Final Version 2a; and fiscal year 2015, Provisional Version 1a. Digest of Education Statistics 2015, retrieved February 17, 2017, from http://nces.ed.gov/programs/digest/d15/tables/dt15_106.70.asp. 14 Table 6. Current expenditures, salaries and wages, and employee benefits for public elementary and secondary education, by function and state or jurisdiction: Fiscal year 2015 State or jurisdiction Current expenditures1 [in thousands of dollars] All functions Instruction and instruction-related2 Support services3 All other functions6 Total4,5 Salaries and wages Employee benefits Total6 Salaries and wages Employee benefits Total6 Salaries and wages Employee benefits United States7 $575,809,870 $328,268,875 $130,987,639 $376,482,891 $238,533,373 $94,584,289 $175,049,934 $82,532,432 $33,464,571 $24,277,045 Alabama 6,806,467 3,784,527 1,545,084 4,161,814 2,657,391 1,024,696 2,160,009 981,138 427,404 484,644 Alaska 2,648,552 1,077,908 1,016,719 1,671,880 741,818 709,177 892,128 313,637 293,254 84,544 Arizona 8,370,884 8 4,824,518 8 1,471,732 8 4,914,833 8 3,318,187 8 990,686 8 3,002,276 8 1,391,610 8 442,913 8 453,775 Arkansas 4,813,321 2,853,582 8 811,458 8 3,107,203 8 2,045,940 8 576,097 8 1,435,702 8 720,396 8 207,544 8 270,416 8 California 65,953,946 38,937,765 8 14,282,368 8 43,239,621 8 27,793,500 8 9,780,789 8 19,794,583 8 10,202,589 8 4,067,853 8 2,919,742 Colorado 8,260,461 5,092,248 1,412,166 5,166,351 3,537,962 975,439 2,751,909 1,429,185 398,258 342,201 Connecticut 10,321,511 8 5,465,984 8 2,690,555 8 6,840,340 8 3,998,701 8 1,939,994 8 3,164,937 8 1,353,842 8 689,167 8 316,233 8 Delaware 1,860,732 997,538 492,772 1,185,688 728,991 363,843 610,348 242,420 124,125 64,696 District of Columbia 1,668,528 985,442 197,736 990,977 679,651 137,362 615,323 302,911 59,824 62,228 Florida 25,123,548 8 14,018,105 8 4,352,732 8 17,039,794 8 10,115,268 8 2,995,895 8 6,834,353 8 3,570,358 8 1,202,486 8 1,249,401 Georgia 16,530,506 8 9,838,873 8 3,505,042 8 11,062,326 8 7,211,416 8 2,650,786 8 4,506,201 8 2,355,655 8 736,206 8 961,978 Hawaii 2,344,496 1,301,503 509,600 1,459,129 940,171 357,173 754,514 319,412 134,194 130,853 Idaho 2,006,791 1,186,052 8 426,733 8 1,291,739 8 865,780 8 303,999 8 609,169 8 288,470 107,568 8 105,882 8 Illinois 28,545,089 14,540,828 8 8,593,559 8 18,721,001 8 10,503,148 8 6,172,109 8 9,053,532 8 3,831,279 8 2,344,178 8 770,557 Indiana 9,970,350 8 5,398,803 8 2,889,839 8 6,122,342 8 3,776,911 8 1,962,557 8 3,367,479 8 1,465,243 8 882,689 8 480,528 Iowa 5,526,877 3,484,694 1,161,522 3,659,831 2,532,485 831,441 1,615,685 866,942 304,569 251,360 Kansas 5,136,532 3,223,908 967,303 3,296,748 2,306,207 684,093 1,592,494 839,352 254,400 247,290 Kentucky 6,583,287 3,986,171 1,603,447 4,153,780 2,833,386 1,076,814 2,010,737 1,017,392 458,602 418,770 Louisiana 7,960,448 4,230,689 8 2,095,139 8 4,897,905 8 2,985,490 8 1,438,625 8 2,631,645 8 1,106,526 8 570,417 8 430,898 Maine 2,538,313 1,407,680 599,171 1,627,640 1,000,223 435,418 805,004 369,704 148,353 105,669 Maryland 12,620,036 8 7,333,795 8 3,256,793 8 8,539,280 8 5,341,399 8 2,391,025 8 3,719,888 8 1,868,856 8 810,118 8 360,868 Massachusetts 15,834,796 9,294,297 3,458,615 10,826,017 6,890,948 2,765,264 4,578,562 2,263,770 660,227 430,217 Michigan 16,849,135 7,865,552 4,830,964 10,531,393 5,624,485 3,453,835 5,698,465 2,117,533 1,307,478 619,277 Minnesota 10,222,017 8 6,064,163 8 2,035,197 8 7,116,656 8 4,774,691 8 1,610,038 8 2,631,276 8 1,146,173 8 378,723 8 474,085 Mississippi 4,145,632 2,442,020 836,767 2,550,960 1,725,508 573,283 1,339,845 646,403 226,789 254,827 Missouri 9,390,061 5,644,644 1,717,114 5,968,084 4,050,002 1,209,313 2,978,932 1,488,512 469,300 443,044 Montana 1,601,097 927,792 285,737 1,002,282 659,324 198,347 525,292 245,786 79,358 73,523 Nebraska 3,805,871 2,215,395 769,063 2,554,521 1,660,796 596,556 995,063 504,809 157,819 256,286 Nevada 3,880,472 2,317,078 916,255 2,482,996 1,603,304 625,712 1,247,229 672,809 275,687 150,247 New Hampshire 2,764,233 1,469,625 659,291 1,842,600 1,102,745 494,426 852,133 344,399 157,936 69,500 New Jersey 26,383,735 14,473,843 6,316,665 16,479,162 10,035,730 4,489,766 9,037,858 4,190,874 1,767,563 866,715 New Mexico 3,309,622 1,932,408 678,120 1,981,955 1,329,582 459,727 1,166,570 559,545 200,789 161,098 New York 56,862,010 8 30,585,084 8 16,851,272 8 41,428,026 8 24,150,331 8 13,632,513 8 14,290,210 8 6,000,422 8 3,132,842 8 1,143,774 North Carolina 13,210,839 8,168,601 2,737,079 8,675,761 5,990,915 1,976,976 3,807,500 1,938,527 665,788 727,579 North Dakota 1,375,938 809,505 292,541 864,680 581,933 214,843 404,782 199,916 70,615 106,476 Ohio 20,231,423 11,208,712 4,312,604 12,671,857 7,919,163 2,893,655 6,887,397 3,073,984 1,308,657 672,169 Oklahoma 5,560,047 3,212,254 1,030,250 3,295,369 2,256,668 716,985 1,856,096 850,689 272,599 408,582 Oregon 5,969,321 3,075,539 1,764,685 3,717,108 2,125,613 1,192,885 2,033,074 898,533 535,955 219,138 Pennsylvania 25,109,991 12,871,042 6,923,675 16,284,682 9,523,086 5,055,990 7,870,804 3,104,917 1,729,551 954,505 Rhode Island 2,242,486 1,257,980 569,650 1,453,886 906,645 423,866 728,199 348,665 145,216 60,401 See notes at end of table. 15 Table 6. Current expenditures, salaries and wages, and employee benefits for public elementary and secondary education, by function and state or jurisdiction: Fiscal year 2015—Continued State or jurisdiction Current expenditures1 [in thousands of dollars] All functions Instruction and instruction-related2 Support services3 All other functions6 Total4,5 Salaries and wages Employee benefits Total6 Salaries and wages Employee benefits Total6 Salaries and wages Employee benefits South Carolina 7,437,182 4,312,823 1,548,124 4,564,457 3,055,894 1,077,000 2,456,936 1,146,121 420,083 415,788 South Dakota 1,211,080 702,764 217,463 752,977 501,200 151,878 384,582 178,579 57,526 73,521 Tennessee 8,718,898 5,131,487 1,721,983 5,884,853 3,919,348 1,306,082 2,354,966 1,052,783 359,584 479,079 Texas 47,527,971 31,207,582 5,497,056 29,888,614 22,610,107 3,781,830 14,903,459 7,787,808 1,428,941 2,735,898 Utah 4,290,876 2,407,218 1,108,794 2,877,175 1,757,248 809,584 1,162,914 576,039 268,767 250,787 Vermont 1,638,720 879,981 380,577 1,106,213 630,617 296,308 484,015 235,730 79,411 48,492 Virginia 14,384,705 8,869,897 3,501,189 9,689,141 6,461,261 2,521,321 4,141,553 2,223,643 898,395 554,011 Washington 11,470,245 8 6,837,890 2,447,546 7,363,027 8 4,843,230 1,669,630 3,615,092 1,887,600 721,588 492,126 West Virginia 3,226,918 1,759,408 885,575 1,993,907 1,205,415 583,986 1,029,756 488,994 266,333 203,255 Wisconsin 10,054,346 5,463,836 8 2,433,454 8 6,500,701 8 4,098,793 8 1,745,193 8 3,179,136 8 1,272,432 8 645,730 8 374,508 Wyoming 1,509,532 889,841 378,863 983,607 624,764 259,476 480,322 249,522 111,198 45,603 Other jurisdictions American Samoa 63,693 34,196 6,846 36,703 23,207 4,821 10,166 7,828 1,391 16,825 Guam 293,713 161,950 60,663 160,828 112,577 40,910 114,850 47,815 19,166 18,036 Commonwealth of the Northern Mariana Islands 65,304 31,949 6,402 35,995 24,297 4,823 20,907 7,283 1,571 8,403 Puerto Rico 3,290,429 1,426,140 338,646 1,517,027 961,192 228,226 1,364,211 371,632 88,262 409,191 U.S. Virgin Islands 157,642 92,465 37,494 99,539 66,160 26,464 49,840 22,392 9,086 8,263 1Current 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. 2Includes instruction and instructional staff support services current expenditures. 3Includes student support services, operation and maintenance of plant, student transportation, general administration, school administration, and other support services. 4Total 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. 5The total column includes expenditures other than salaries and wages and employee benefits (e.g., purchased services and supplies, etc.). These details are not presented in this table. 6Includes food services and enterprise operations current expenditures. 7United States totals include the 50 states and the District of Columbia. 8Value affected by redistribution of reported values to correct for missing data items and/or to distribute state direct support expenditures. SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), “National Public Education Financial Survey (NPEFS),” fiscal year 2015, Provisional Version 1a. 16 Table 7. Total expenditures for public elementary and secondary education and other related programs, by type of expenditure and state or jurisdiction: Fiscal year 2015 Expenditures [in thousands of dollars] Total expenditures Current expenditures for public elementary/ secondary education1 Capital outlay State or jurisdiction Construction Land and existing structures Equipment Other programs2 Interest on debt United States3 $652,248,732 4,5 $575,809,870 4 $36,864,662 4 $3,328,648 4 $10,419,889 4,5 $8,412,573 4,5 $17,413,090 Alabama 7,616,860 6,806,467 420,316 36,524 75,215 119,901 158,438 Alaska 2,979,917 2,648,552 222,398 41,187 19,806 8,569 39,404 Arizona 9,642,676 4,5 8,370,884 4 453,745 171,328 360,890 48,689 5 237,140 Arkansas 5,482,962 4,813,321 385,929 43,815 86,740 29,843 123,315 California 75,683,277 65,953,946 5,593,042 177,568 646,049 751,167 2,561,504 Colorado 9,690,253 8,260,461 615,811 100,921 211,693 74,658 426,709 Connecticut 11,478,652 4,5 10,321,511 4 624,402 4 71,348 4 181,718 4,5 158,350 5 121,323 Delaware 2,054,363 1,860,732 98,562 3,607 17,454 52,008 22,000 District of Columbia 2,192,124 1,668,528 383,566 4 23 44,147 4 45,200 50,660 Florida 28,033,934 4 25,123,548 4 1,028,743 96,011 556,908 566,775 661,949 Georgia 18,651,390 4 16,530,506 4 1,553,042 52,085 274,920 28,877 211,959 Hawaii 2,521,003 2,344,496 145,124 0 16,676 14,707 0 Idaho 2,232,772 2,006,791 99,855 13,319 53,583 5,400 53,825 Illinois 31,806,820 28,545,089 1,413,289 4 161,492 4 617,073 169,946 899,931 Indiana 11,452,708 4 9,970,350 4 425,337 218,800 362,460 155,229 320,532 Iowa 6,535,027 5,526,877 666,872 6,466 175,911 34,647 124,255 Kansas 6,341,694 5,136,532 713,275 44,498 230,833 4,506 212,049 Kentucky 7,424,343 6,583,287 415,484 20,557 143,253 75,896 185,866 Louisiana 8,971,748 7,960,448 677,940 97,977 79,206 44,626 111,551 Maine 2,680,791 2,538,313 34,180 1,668 29,679 28,487 48,464 Maryland 13,912,214 4 12,620,036 4 932,229 6,682 147,089 33,708 172,471 Massachusetts 16,695,930 15,834,796 319,425 171,998 75,378 65,227 229,106 Michigan 19,026,759 16,849,135 646,354 95,320 361,379 274,429 800,142 Minnesota 12,366,444 4 10,222,017 4 967,855 4 110,593 4 279,834 448,210 337,934 Mississippi 4,415,412 4,145,632 64,107 5,062 4 119,242 4 26,134 55,235 Missouri 10,829,315 9,390,061 633,908 4 4,967 249,124 4 232,401 318,855 Montana 1,806,322 1,601,097 129,713 10,529 33,597 10,880 20,506 Nebraska 4,348,146 3,805,871 240,639 4 27,497 4 182,732 4 2,075 4 89,332 Nevada 4,260,789 3,880,472 118,484 20,232 48,951 22,882 169,769 New Hampshire 2,937,340 2,764,233 83,939 1,937 4 39,612 4 6,434 41,185 New Jersey 28,420,890 26,383,735 1,075,049 30,964 153,014 157,331 620,797 New Mexico 3,854,180 3,309,622 517,824 4,449 19,190 2,927 168 New York 62,347,204 4 56,862,010 4 1,392,015 31,023 552,160 2,476,462 1,033,536 North Carolina 13,980,856 13,210,839 497,117 33,390 163,200 62,377 13,933 North Dakota 1,691,300 1,375,938 218,226 17,399 49,195 7,591 22,951 Ohio 23,201,835 20,231,423 1,199,572 14,226 571,532 430,075 755,007 Oklahoma 6,302,177 5,560,047 385,540 182,766 96,304 26,641 50,880 Oregon 6,820,088 5,969,321 415,435 6,521 55,538 30,335 342,940 Pennsylvania 28,546,370 25,109,991 1,129,823 155,804 513,173 602,570 1,035,010 Rhode Island 2,470,307 2,242,486 13,289 1,454 107,319 60,318 45,441 South Carolina 8,739,543 7,437,182 652,858 49,503 180,875 66,518 352,607 South Dakota 1,472,049 1,211,080 156,856 4 17,923 4 46,753 7,205 32,232 Tennessee 9,593,055 8,718,898 305,857 63,802 170,584 87,917 245,998 Texas 57,759,884 47,527,971 5,518,025 319,956 933,892 336,344 3,123,696 Utah 5,159,274 4,290,876 353,573 135,741 198,808 24,247 156,030 See notes at end of table. 17 Table 7. Total expenditures for public elementary and secondary education and other related programs, by type of expenditure and state or jurisdiction: Fiscal year 2015—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 Equipment Other programs2 Interest on debt Vermont 1,724,283 1,638,720 24,572 7,512 27,305 13,970 12,204 Virginia 15,694,822 14,384,705 562,793 190,305 4 333,625 4 73,469 149,924 Washington 13,531,012 4 11,470,245 4 1,234,080 137,510 222,253 40,168 426,756 West Virginia 3,530,555 3,226,918 153,360 46,954 44,427 43,801 15,094 Wisconsin 11,407,269 10,054,346 608,706 43,751 215,560 315,532 169,375 Wyoming 1,929,790 1,509,532 342,527 23,683 44,031 6,915 3,101 Other jurisdictions American Samoa 67,466 63,693 1,465 0 477 1,830 0 Guam 316,501 293,713 0 0 12,834 0 9,954 Commonwealth of the Northern Mariana Islands 68,394 65,304 0 0 817 2,273 0 Puerto Rico 3,373,394 3,290,429 0 0 52,970 29,995 0 U.S. Virgin Islands 159,082 157,642 0 0 0 1,440 0 1Current 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. 2Other 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. 3United States totals include the 50 states and the District of Columbia. 4Value affected by redistribution of reported values to correct for missing data items and/or to distribute state direct support expenditures. 5Value 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),” fiscal year 2015, Provisional Version 1a. 18 Table 8. Title I allocations and total and per pupil current and Title I expenditures for public elementary and secondary education, by state or jurisdiction: Fiscal year 2015 State or jurisdiction Title I grants for the disadvantaged, FY 20142 [in thousands of dollars] School Year 2014–15 student membership3 Current expenditures1 [in thousands of dollars] Current expenditures per pupil Title I expenditures6 per pupil Total Title I expenditures4 Title I carryover expenditures5 United States7 $14,676,651 50,270,613 $575,809,870 8 $12,324,086 $1,933,872 $11,454 $284 Alabama 231,586 744,164 6,806,467 199,026 16,195 9,146 289 Alaska 47,029 131,176 2,648,552 46,889 0 20,191 357 Arizona 343,891 1,102,856 8,370,884 8 294,131 0 7,590 267 Arkansas 169,775 490,917 4,813,321 160,011 0 9,805 326 California 1,879,925 6,312,161 65,953,946 1,520,512 314,740 10,449 291 Colorado 165,139 889,006 8,260,461 157,666 354 9,292 178 Connecticut 120,173 542,678 10,321,511 8 83,855 21,657 19,020 194 Delaware 46,342 134,042 1,860,732 25,438 20,819 13,882 345 District of Columbia 44,795 80,958 1,668,528 32,866 4,661 20,610 464 Florida 828,823 2,756,944 25,123,548 8 776,834 16,893 9,113 288 Georgia 534,528 1,744,437 16,530,506 8 420,637 88,824 9,476 292 Hawaii 56,161 182,384 2,344,496 26,496 21,156 12,855 261 Idaho 64,187 290,885 2,006,791 58,878 0 6,899 202 Illinois 671,808 2,048,428 28,545,089 427,187 203,287 13,935 308 Indiana 274,577 1,046,269 9,970,350 8 255,631 0 9,529 244 Iowa 89,710 505,311 5,526,877 82,996 5,462 10,938 175 Kansas 121,743 497,275 5,136,532 93,475 15,323 10,329 219 Kentucky 237,294 688,640 6,583,287 179,016 40,162 9,560 318 Louisiana 305,731 716,800 7,960,448 229,917 72,539 11,106 422 Maine 55,033 181,613 2,538,313 29,754 20,584 13,976 277 Maryland 205,957 874,514 12,620,036 8 192,343 0 14,431 220 Massachusetts 224,262 955,844 15,834,796 204,387 0 16,566 214 Michigan 547,272 1,537,922 16,849,135 488,367 0 10,956 318 Minnesota 152,368 857,235 10,222,017 8 147,480 0 11,924 172 Mississippi 194,644 490,917 4,145,632 181,668 0 8,445 370 Missouri 248,958 917,785 9,390,061 181,470 39,601 10,231 241 Montana 47,344 144,532 1,601,097 48,736 3,389 11,078 361 Nebraska 78,682 312,635 3,805,871 79,344 0 12,174 254 Nevada 119,908 459,189 3,880,472 108,157 13,717 8,451 265 New Hampshire 45,065 184,670 2,764,233 39,989 0 14,969 217 New Jersey 320,298 1,400,579 26,383,735 292,556 0 18,838 209 New Mexico 115,332 340,365 3,309,622 88,343 18,048 9,724 313 New York 1,136,338 2,741,185 56,862,010 8 977,711 56,180 20,744 377 North Carolina 433,807 1,548,895 13,210,839 450,277 119,283 8,529 368 North Dakota 34,715 106,586 1,375,938 36,414 0 12,909 342 Ohio 589,882 1,724,810 20,231,423 610,188 23,058 11,730 367 Oklahoma 162,123 688,511 5,560,047 126,502 26,473 8,075 222 Oregon 163,730 570,857 5,969,321 150,687 11,562 10,457 284 Pennsylvania 578,464 1,743,160 25,109,991 504,140 102,440 14,405 348 Rhode Island 50,589 141,959 2,242,486 53,517 9,915 15,797 447 See notes at end of table. 19 Table 8. Title I allocations and total and per pupil current and Title I expenditures for public elementary and secondary education, by state or jurisdiction: Fiscal year 2015—Continued State or jurisdiction Title I grants for the Disadvantaged, FY 20142 [in thousands of dollars] School Year 2014–2015 student membership3 Current expenditures1 [in thousands of dollars] Current expenditures per pupil Title I expenditures6 per pupil Total Title I expenditures4 Title I carryover expenditures5 South Carolina 224,026 756,523 7,437,182 222,590 0 9,831 294 South Dakota 44,520 133,040 1,211,080 26,259 17,106 9,103 326 Tennessee 286,904 995,475 8,718,898 206,659 94,565 8,759 303 Texas 1,424,950 5,233,765 47,527,971 1,047,421 371,623 9,081 271 Utah 94,422 635,577 4,290,876 65,277 23,499 6,751 140 Vermont 35,519 87,311 1,638,720 25,278 6,552 18,769 365 Virginia 243,292 1,280,381 14,384,705 230,388 0 11,235 180 Washington 239,359 1,073,638 11,470,245 8 133,019 82,247 10,684 201 West Virginia 92,212 280,310 3,226,918 67,594 25,908 11,512 334 Wisconsin 217,398 871,432 10,054,346 211,849 15,552 11,538 261 Wyoming 36,059 94,067 1,509,532 24,265 10,497 16,047 370 Other jurisdictions American Samoa 11,226 — 63,693 7,026 2,285 — — Guam 16,777 31,144 293,713 0 0 9,431 0 Commonwealth of the Northern Mariana Islands 7,174 — 65,304 0 0 — — Puerto Rico 447,492 410,950 3,290,429 288,694 169,863 8,007 1,116 U.S. Virgin Islands 12,409 14,241 157,642 0 0 11,070 0 — Not available. Data are missing for American Samoa and Commonwealth of the Northern Mariana Islands because the jurisdictions did not report student membership. 1Current 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. 2FY 2014 Department of Education funds are available for spending by school districts beginning with the 2014–15 school year. Title I grants for the disadvantaged include allocations for Grants to local education agencies (Basic, Concentration, Targeted, and Education Finance Incentive Grants); School Turnaround Grants; Migrant Education Grants; and Neglected and Delinquent Children Grants. 3The student membership variable is derived from the Nonfiscal Survey of Public Elementary/Secondary Education. Arizona and Oregon indicated that the state fiscal data reported in FY 15 National Public Education Financial Survey (NPEFS) excluded prekindergarten programs. In these states, the NPEFS total student membership variable excludes prekindergarten membership. Illinois and Maine did not report finance data for charter schools in the FY 15 NPEFS. National Center for Education Statistics (NCES) edited student membership by excluding students from districts where all associated schools are charter schools. 4Title I expenditures are expenditures from the original Title I grant under the Elementary and Secondary Education Act. 5Title I carryover expenditures are expenditures made against the original Title I grant of the prior fiscal year. 6Includes Title I carryover expenditures. 7United States totals include the 50 states and the District of Columbia. 8Value affected by redistribution of reported values to correct for missing data items and/or to distribute state direct support expenditures. SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), “National Public Education Financial Survey (NPEFS),” fiscal year 2015, Provisional Version 1a and “Nonfiscal Survey of Public Elementary/Secondary Education,” school year 2014–15, Provisional Version 1a; Digest of Education Statistics 2015, retrieved February 17, 2017, from https://nces.ed.gov/programs/digest/d15/tables/dt15_401.60.asp. 20 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: Fiscal years 2013 to 2015 [in thousands of dollars] Revenue or expenditure (United States total1) FY 14 (in FY 14 dollars) FY 14 (inflation-adjusted to FY 15 dollars2) FY 15 (in FY 15 dollars) Percentage difference FY 14 inflation- adjusted2 and FY 15 Total revenues $623,649,738 $628,191,096 $648,631,181 3.3 Local revenues 280,506,635 282,549,257 291,997,788 3.3 State revenues 288,637,122 290,738,950 301,631,375 3.7 Federal revenues 54,505,981 54,902,889 55,002,019 0.2 Total expenditures3 625,018,277 629,569,600 652,248,732 3.6 Current expenditures4 553,501,209 557,531,752 575,809,870 3.3 Expenditures for instruction 336,426,927 338,876,755 349,531,059 3.1 Total support services expenditures 193,576,424 194,986,029 202,001,767 3.6 Student support services expenditures5 30,754,056 30,978,004 32,372,749 4.5 Current expenditures per pupil 11,066 11,147 11,454 2.8 Expenditures for construction 33,784,276 34,030,289 36,864,662 8.3 Expenditures for land and existing structures 3,239,307 3,262,896 3,328,648 2.0 Expenditures for equipment 9,414,740 9,483,298 10,419,889 9.9 Expenditures for interest on debt 17,152,459 17,277,361 17,413,090 0.8 1United States totals include the 50 states and the District of Columbia. 2Data have been adjusted to FY 15 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. 3The 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). 4The subcategories of current expenditures do not include food services and enterprise operations. 5Expenditures 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),” fiscal year 2014, Final Version 2a; and fiscal year 2015, Provisional Version 1a. Digest of Education Statistics 2015, retrieved February 17, 2017, from http://nces.ed.gov/programs/digest/d15/tables/dt15_106.70.asp. 21 Figure 1. Current expenditures per pupil for public elementary and secondary education, by state: Fiscal year 2015 NOTE: Current expenditures include instruction, instruction-related, support services, and other elementary/secondary current expenditures, but exclude expenditures on capital outlay, other programs, and interest on long-term debt. NOTE: The student membership variable is derived from the Nonfiscal Survey of Public Elementary/Secondary Education. Arizona and Oregon indicated that the state fiscal data reported in FY 15 National Public Education Financial Survey (NPEFS) excluded prekindergarten programs. In these states, the NPEFS total student membership variable excludes prekindergarten membership. Illinois and Maine did not report finance data for charter schools in the FY 15 NPEFS. National Center for Education Statistics (NCES) edited student membership by excluding students from districts where all associated schools are charter schools. SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), “National Public Education Financial Survey (NPEFS),” fiscal year 2015, Provisional Version 1a and “Nonfiscal Survey of Public Elementary/Secondary Education,” school year 2014–2015, Provisional Version 1a. 22 References and Related Data Files References Allison, G.S. (2015). Financial Accounting for State and Local School Systems: 2014 Edition (NCES 2015-347). U.S. Department of Education, National Center for Education Statistics, Institute of Education Sciences, Washington, DC: U.S. Government Printing Office. Office of the Federal Register, National Archives and Records Administration. (October 14, 2009). Submission for OMB Review; Comment Request, Federal Register 74 Fed. Reg. 197. Washington, DC: Author. Retrieved December 15, 2011, from https://www.federalregister.gov/documents/2009/10/14/E9-24727/submission-for-omb-review- comment-request. Office of the Federal Register, National Archives and Records Administration. (January 15, 2014). Submission of Data by State Educational Agencies; Submission Dates for State Revenue and Expendicture Reports for Fiscal Year (FY) 2013, Revisions to Those Reports, and Revisions to Prior Fiscal Year Reports, Federal Register 79 Fed. Reg. 2648. Washington, DC: Author. Retrieved April 10, 2014, from https://www.federalregister.gov/articles/2014/01/15/2014- 00650/submission-of-data-by-state-educational-agencies-submission-dates-for-state-revenue- and-expenditure. 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/. Related Data Files Data files for all surveys used in this report may be found on the data page of the CCD website at http://nces.ed.gov/ccd/ccddata.asp. A-1 Appendix A: Methodology and Technical Notes Common Core of Data survey system. The Common Core of Data (CCD) is the primary National Center for Education Statistics (NCES) database on public elementary and secondary education in the United States. The CCD is an annual comprehensive national statistical database of all public elementary and secondary schools and local education agencies (also referred to as school districts). The CCD contains both nonfiscal and fiscal components. The State Nonfiscal Survey of Public Elementary/Secondary Education, the Local Education Agency Universe Survey, and the Public Elementary/Secondary School Universe Survey are the nonfiscal components, while the School District Finance Survey (F-33) and the National Public Education Financial Survey (NPEFS) are the fiscal components. State education agencies (SEAs) report data for these CCD surveys annually to NCES. The U.S. Census Bureau conducts the data collection for the finance surveys on behalf of NCES. NCES collects data for all three CCD nonfiscal universe surveys through the EDFacts submission system. The membership data used in this report come from the State Nonfiscal Survey. SEAs participate in CCD voluntarily, following standard definitions for the data items they report. NPEFS data collection. Each year SEAs enter the NPEFS data online through a web application during the NPEFS collection period. SEAs enter new data for the current fiscal year, but also have the opportunity to make revisions to the prior fiscal year data (these revisions are included in the tables found in appendix C). The NPEFS data are certified by an authorizing official from each SEA no later than 5 business days after submission of data via the NPEFS web form. NPEFS survey analysts then process, edit, and verify the data before publication. The fiscal year (FY) 2015 NPEFS collection opened on February 2, 2016. SEAs were urged to submit accurate and complete FY 15 data by March 18, 2016 (Office of the Federal Register 2015). The deadline for the final submission of all data, including any revisions to previously submitted data for FY 15 was August 15, 2016. All states, the District of Columbia, and the five U.S. Island Areas reported data in the FY 15 NPEFS collection. Editing data to ensure data quality. NCES Statistical Standards require that all NCES data be edited to ensure data quality. Data editing is an iterative and interactive process that includes procedures for detecting and correcting errors in the data (U.S. Department of Education, 2014). When SEA coordinators enter data into the NPEFS collection system, the system applies a set of automated procedures (sometimes referred to as business rules) to detect potential errors or inconsistencies in the reported data. CCD survey analysts review the data submitted from state coordinators and work with state fiscal coordinators to correct or confirm any numbers that appear out of range when compared with other states’ data or with the state’s reports in previous years. If an SEA does not provide a correction or reasonable explanation for anomalous data, NCES will edit the data based on a set of defined business rules. Imputation for missing data. Imputation is a procedure that uses available information and some plausible assumptions to derive substitute values for missing values in a data file (U.S. Department of Education, 2014). Imputations modify values for cases or records where data are missing (i.e., not reported or suppressed because they did not meet NCES data quality standards). In the case of missing data, an imputation assigns a value to the missing item using a A-2 consistent statistical methodology. As a result, subtotals that include this item are also adjusted. The same imputation methodology is used for both revenues and expenditures. Revenues are imputed based on total revenues in reporting states, and expenditures are imputed based on total expenditures in reporting states. All imputed values in the tables in this report are noted. Imputed values are not used in the imputation of other values. Totals and subtotals in tables are noted if one or more items in the total or subtotal are imputed or edited. In some instances, redistribution of reported values to correct for missing data items may affect state values. Student membership. Each school year, SEAs report student membership counts by grade on the State Nonfiscal Survey of Public Elementary/Secondary Education. The FY 15 NPEFS data file includes total student membership reported on the school year 2014–15 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 15 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 and Oregon indicated that the state fiscal data reported in NPEFS excluded prekindergarten programs. In these two states, the NPEFS total student membership variable excludes prekindergarten membership. In FY 15 Illinois and Maine did not include finance data for state-funded charter schools, and students in those charter schools are not counted within membership on the NPEFS data file.1 Illinois included tuition payments for charter schools located within regular school districts. The students that are receiving the benefits of those tuition payments are included within the membership count. Totals. National totals reported in the tables are limited to the 50 states and the District of Columbia and do not include data from the five other jurisdictions of American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, Puerto Rico, or the U.S. Virgin Islands. Current expenditures. Researchers generally use current expenditures instead of total expenditures when comparing education spending between states or across time because current expenditures exclude expenditures for capital outlay, which tend to have dramatic increases and decreases from year to year. Also, the current expenditures commonly reported are for public elementary and secondary education only. Many school districts also support community services, adult education, private education, and other programs, which are included in total expenditures. These programs and the extent to which they are funded by school districts vary greatly, both across and within states. Comparing the NCES School District Finance Survey (F-33) and NPEFS. NPEFS reports many of the same data items as the School District Finance Survey (F-33), but there are differences between the two collections. The survey coverage is different as NPEFS includes special federally operated school districts that are not included in the F-33. Expenditures on 1 The four charter schools excluded from membership for Illinois are: Prairie Crossing Charter School, Southland College Prep, Horizon Science Academy-McKinley Park, and Horizon Science Academy-Belmont. The six charter schools excluded from membership for Maine are: Cornville Regional Charter School, Maine Academy of Natural Sciences, Baxter Academy for Technology and Science, Fiddlehead School of Arts and Sciences, Harpswell Coastal Academy, and Maine Connections Academy. A-3 federally run schools are included in NPEFS, but are excluded from the F-33. The data availability also varies because some data might be available at the state but not the district level. As a result, totals from the F-33 aggregated to the state level could differ from the state totals in NPEFS. The data may also vary because of different “crosswalk” procedures that are utilized when certain states submitted NPEFS and F-33 data in their own format instead of the NCES- requested format.2 If a state submits NPEFS and F-33 data in its own format, the state is designated by NCES and the Census Bureau as an “SEA format” state. In these instances, Census Bureau analysts have to crosswalk the state-formatted data to NCES-format data. Differences in expenditures for similar data items between the two surveys can occur based on the methodology that the Census Bureau uses to crosswalk data submitted in the SEA format to F-33 variables, or due to how the state respondents crosswalk their NPEFS or F-33 data. Finally, the imputation and editing processes and procedures between the two surveys can vary. For further detail on imputations and editing data please see Documentation for the NCES Public Education Financial Survey (NPEFS) School Year 2014–15 (Fiscal Year 2015) (NCES 2017- 302) and Documentation for the NCES School District Finance Survey (F-33), School Year 2014–15 (Fiscal Year 2015) (NCES 2017-304). Inflation-adjusted data. When comparing dollar amounts between two or more fiscal years, NCES adjusts the older data for inflation to the most recent fiscal year using the Consumer Price Index (CPI) that has been converted from a calendar year basis to a fiscal year basis (July through June).3 The CPI is published by the U.S. Labor Department, Bureau of Labor Statistics. This price index measures the average change in inflation of a fixed market basket of goods and services purchased by consumers. Fiscal years. The fiscal year used by most SEAs begins on July 1 and ends on June 30. The fiscal year for Alabama and Washington, DC runs from October 1 through September 30, and the fiscal year for Nebraska, Texas, and Washington runs from September 1 through August 31. NCES does not adjust NPEFS data to conform to a uniform fiscal year across states. A fiscal year relates to school year as the latter year of the school year range. For example, FY 15 corresponds to school year 2014–15. Title I grants for the disadvantaged and expenditures. Title I of the Elementary and Secondary Education Act of 1965 (ESEA), as amended, is the U.S. government’s largest educational program to assist disadvantaged children. Such children include low-achieving children in our nation’s highest-poverty schools, English learners, children of migrant workers, children with disabilities, Alaska Native and American Indian children, children who are neglected or delinquent, and young children and their parents who are in need of family-literacy services. Title I funds are intended to provide these children with instruction and instructional support to help ensure that all children meet challenging state academic standards. 2 The “crosswalk” translates the amounts states report in state agency format to NPEFS and F-33 survey variables. 3 FY 14 data used for comparisons in the selected findings and FY 13 and FY 14 data in tables 4 and 5 were adjusted to FY 15 dollars. The FY 13 amount adjusted to FY 15 dollars is equal to the FY 13 amount multiplied by the 2014– 15 CPI (236.677) and then divided by the 2012–13 CPI (231.352). The FY 14 amount adjusted to FY 15 dollars is equal to the FY 14 amount multiplied by the 2014–15 CPI (236.677) and then divided by the 2013–14 CPI (234.966). A-4 NCES calculates Title I allocations to local education agencies (LEAs) in all states, the District of Columbia, and outlying areas based on the number of eligible children and the per-pupil cost of education. The report presents the calculated allocation amounts as published by the Department of Education for the following formula grant programs: Grants to Local Education Agencies (Basic, Concentration, Targeted, and Education Finance Incentive Grants), School Turnaround, Migrant Education, and Neglected and Delinquent Children. Allocations were made in FY 2014 and became available for use in the 2014–15 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. 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 also receive Title I funding through competitive grant programs. In FY 2014, the Department of Education awarded $28.5 million under Part G, Advanced Placement Test Fee Program and $46.3 million under Part H, School Dropout Prevention. 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 school-wide 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. ARRA data. In February 2009, Congress passed the American Recovery and Reinvestment Act of 2009 (ARRA). The ARRA legislation allocated federal education funds directly to the states. As a result of ARRA, NCES added seven data items to NPEFS in order to collect and analyze data pertaining to Title I, Impact Aid, and other U.S. Department of Education-administered funds (Office of the Federal Register 2009). NCES collected ARRA-related data in the NPEFS collection from FY 09 through FY 14. For a more comprehensive explanation of the methodology utilized by NPEFS, please see Documentation for the NCES National Public Education Financial Survey (NPEFS), School Year 2014–15 (Fiscal Year 2015) (NCES 2017-302). The NPEFS data files can be accessed at http://nces.ed.gov/ccd/stfis.asp. B-1 Appendix B: Glossary This glossary applies to the Common Core of Data National Public Education Financial Survey. For additional detail, it is suggested that the data user consult the NCES accounting handbook, Financial Accounting for Local and State School Systems: 2014 Edition (Allison 2015). administration expenditures—Expenditures for school administration (the school principal’s office), general administration (the superintendent and board of education and their immediate staff), and other support services expenditures (LEA planners/researchers, personnel, fiscal services, warehousing, and other activities of an LEA). capital outlay—Direct expenditures for construction of buildings, roads, and other improvements and for purchases of equipment, land, and existing structures. Includes amounts for additions, replacements, and major alterations to fixed works and structures. However, expenditures for repairs to fixed works and structures are classified as current expenditures for operations. charter school—A school providing free public elementary and/or secondary education to eligible students under a specific charter granted by the state legislature or other recognized public chartering agency, and designated by such authority to be a charter school. current expenditures—Current expenditures are comprised of expenditures for the day-to- day operation of schools and school districts for public elementary and secondary education, including expenditures for staff salaries and benefits, supplies, and purchased services. They exclude expenditures for construction, equipment, property, debt services, and programs outside of public elementary and secondary education, such as adult education and community services. Expenditures associated with repaying debts and capital outlays (e.g., purchases of land, school construction and equipment) are excluded from current expenditures. Programs outside the scope of public preschool through grade 12 education, such as community services and adult education, are not included in current expenditures. debt—Long-term credit obligations of the school system or its parent government and all interest- bearing short-term (repayable within 1 year) credit obligations. It excludes non-interest-bearing short-term obligations, interfund obligations, amounts owed in a trust agency capacity, advances and contingent loans from other governments, and obligations to individuals from school system employee-retirement funds. direct support for and on behalf of school districts—Expenditures for public education that are spent directly by the state government. State expenditure for staff retirement programs is the most common form of direct support. States often report these expenditures as lump sums to NCES, which distributes the amounts to specific functions and objects. elementary/secondary education—Programs providing instruction, or assisting in providing instruction, for students in prekindergarten, kindergarten, grades 1 through 12, and ungraded programs. B-2 employee benefits expenditures—Expenditures made in addition to gross salary that are not paid directly to employees. Employee benefits include amounts paid by, or on behalf of, an LEA for retirement contributions, health insurance, social security contributions, unemployment compensation, worker’s compensation, tuition reimbursements, and other employee benefits. enterprise operations—Activities that are financed, at least in part, by user charges, similar to a private business. Enterprise operations include operations that are operated as a business and receipts from the operation are expected to fund the enterprise (e.g., school bookstores and certain afterschool activities). expenditures—All amounts of money paid out by a school system, net of recoveries and other correcting transactions, other than for retirement of debt, purchase of securities, extension of loans, and agency transactions. Expenditures include only external transactions of a school system and exclude noncash transactions such as the provision of perquisites or other in-kind payments. facilities acquisition and construction services—An expenditure function that includes the acquisition of land and buildings; building construction, remodeling, and additions; the initial installation or extension of service systems and other built-in equipment; and site improvement. federal revenues—Revenues from the federal government, including direct grants-in-aid to schools or agencies, funds distributed through a state or intermediate agency, and revenues in lieu of taxes to compensate a school district for nontaxable federal institutions within the district’s boundaries. fiscal year—The 12-month period to which the annual operating budget applies. At the end of the fiscal year, the agency determines its financial condition and the results of its operations. food services—Activities that provide food to students and staff in a school or LEA. These services include preparing and serving regular and incidental meals or snacks in connection with school activities as well as delivery of food to schools. function—A category of expenditure defining the activity supported by the service or commodity bought. general administration expenditures—Expenditures for the board of education and superintendent’s office for the administration of LEAs, including salaries and benefits for the superintendent, the school board, and their staff. instruction and instruction-related expenditures—Expenditures for instruction and instructional staff support services. These are expenditures that are directly related to providing instruction and for activities that assist with classroom instruction. The instruction and instruction-related expenditures category is more expansive than only instruction expenditures. Specifically, the instruction and instruction-related expenditures category includes salaries and benefits for teachers, teaching assistants, librarians and library aides, in-service teacher trainers, curriculum development, student assessment, technology (for students, but outside the classroom), and supplies and purchased services related to those activities. B-3 instruction expenditures—Expenditures for activities related to the interaction between teachers and students. Current instruction expenditures include expenditures for activities related to the interaction between teachers and students, including salaries and benefits for teachers and teacher aides, textbooks, supplies, and purchased services. These expenditures also include expenditures relating to extracurricular and cocurricular activities. instructional staff support services—Activities that include instructional staff training, educational media (library and audiovisual), and other instructional staff support services. interest on debt expenditures—Interest expenditures on long-term debt. intermediate sources of revenues—Education agencies with fundraising capabilities that operate between the state and local government levels. Intermediate revenues are included in local revenue totals. local education agency (LEA)—The government agency at the local level whose primary responsibility is to operate public schools or to contract for public school services. This item may be used interchangeably with the term “school district.” local revenues—Revenues from such sources as local property and nonproperty taxes, investments, and student activities such as textbook sales, transportation and tuition fees, and food service revenues. Local revenues include revenues from intermediate sources. long-term debt—Debt payable more than 1 year after the date of issue. object—A category of expenditure defining the service or commodity bought. operation and maintenance expenditures—Expenditures for the operation of buildings, the care and upkeep of grounds and equipment, vehicle operations (other than student transportation) and maintenance, and security. operations expenditures—Expenditures for operations and maintenance, student transportation, food services, and enterprise operations. other program expenditures—Expenditures for community services, adult education, community colleges, private schools, and other programs that are not part of public elementary and secondary education. other support services expenditures—Expenditures for business support services (activities concerned with the fiscal operation of the LEA), central support services (activities, other than general administration, which support each of the other instructional and support services programs, including planning, research, development, evaluation, information, and data processing services), and other support services expenditures not reported elsewhere. purchased services expenditures—Expenditures for professional and technical services and the renting of equipment. replacement equipment expenditures—Expenditures for equipment for schools that are not new or recently renovated. Equipment is generally defined as items that last more than 1 year, are repaired rather than replaced, and have a cost over a level set by the state or local education agencies. B-4 revenues—Additions to assets that do not incur an obligation that must be met at some future date, do not represent exchanges of fixed assets, and are available for expenditure by the LEAs in the state. Revenues include funds from local, intermediate, state, and federal sources. salaries—Salaries include the gross salaries of permanent and temporary staff on the payroll of LEAs, including temporary staff substituting for permanent employees. Salaries for full- and part-time staff are included along with overtime and salaries for staff on sabbatical leave. Also included are supplemental amounts for additional duties such as coaching or supervising extracurricular activities, bus supervision, and summer school teaching. Salaries for teachers and staff that are contracted out by an LEA are not included. school administration expenditures—Expenditures for the office of the principal, full-time department chairpersons, and graduation expenses. state revenues—Revenues received by LEAs from the state, including unrestricted grants-in- aid, restricted grants-in-aid, revenue in lieu of taxes, and payments for, or on behalf of, LEAs. student membership—The official unduplicated student enrollment in the state, including students both present and absent within the state on October 1 or the school day closest to that date. student support services—Student support services include attendance and social work, guidance, health, psychological services, speech pathology, audiology, and other student support services. student transportation services—Expenditures for vehicle operation, monitoring, and vehicle servicing and maintenance associated with transportation services. Expenditures for purchasing buses are reported under equipment. support services—An expenditure function divided into seven subfunctions: student support services, instructional staff support, general administration, school administration, operations and maintenance, student transportation, and other support services. total expenditures—The sum of current expenditures, nonelementary/secondary expenditures, capital outlay, and interest payments on debts. total revenues—The sum of revenue contributions emerging from local, state, and federal sources. Revenue received from bond sales or the sale of property or equipment is not included. C-1 Appendix C: Final Fiscal Year 2014 Tables1 1 The tables published in Revenues and Expenditures for Public Elementary Education: School Year 2013–14 (Fiscal Year 2014) (NCES 2016-301) were based on provisional data. C-2 Table C-1. Source of revenues and type of expenditures for public elementary and secondary education, by state or jurisdiction: Fiscal year 2014 State or jurisdiction Revenues [in thousands of dollars] Expenditures [in thousands of dollars] Total Local1 State Federal Total Total current2 Capital outlay3 Other4 United States5 $623,649,738 $280,506,635 $288,637,122 $54,505,981 $625,018,277 6,7 $553,501,209 6 $46,438,323 6,7 $25,078,744 6,7 Alabama 7,396,933 2,492,738 4,065,546 838,650 7,591,337 6,742,829 590,521 257,986 Alaska 2,677,359 529,596 1,835,601 312,162 2,736,309 2,418,000 269,191 49,118 Arizona 9,594,428 4,173,501 4,217,359 1,203,567 9,422,128 6,7 8,187,607 967,687 266,835 7 Arkansas 5,133,841 1,876,266 2,665,329 592,246 5,363,125 6 4,778,074 6 428,171 156,879 California 69,342,921 23,107,205 39,293,076 6,942,640 70,427,920 6 61,050,894 6 6,117,408 6 3,259,618 Colorado 9,241,449 4,522,141 4,028,316 690,992 9,373,238 7,924,319 939,428 509,491 Connecticut 11,017,692 6,131,700 4,418,595 467,397 11,063,861 6,7 10,050,439 6 741,356 6,7 272,066 7 Delaware 1,969,997 620,619 1,169,017 180,361 2,075,065 1,816,383 183,132 75,550 District of Columbia 2,169,455 1,961,720 † 207,735 2,182,547 1,605,030 495,860 81,657 Florida 25,897,090 12,253,729 10,460,926 3,182,434 27,177,778 6 24,363,817 6 1,468,051 1,345,910 Georgia 17,888,407 8,111,683 7,918,497 1,858,227 17,814,901 6 15,921,673 6 1,650,630 242,598 Hawaii 2,696,662 55,074 2,354,600 286,988 2,504,144 2,316,586 173,203 14,355 Idaho 2,183,110 539,149 1,397,871 246,090 2,164,845 1,949,963 152,258 62,624 Illinois 27,240,148 17,848,704 7,088,669 2,302,774 30,501,283 6 27,289,963 6 2,164,421 1,046,899 Indiana 12,058,948 4,300,407 6,764,447 994,094 11,234,680 9,841,337 920,298 473,045 Iowa 6,216,199 2,491,292 3,253,034 471,873 6,311,905 5,354,843 808,310 148,751 Kansas 6,065,210 2,202,244 3,298,508 564,458 6,115,313 5,083,374 830,341 201,597 Kentucky 7,137,145 2,416,333 3,884,563 836,249 7,244,213 6,375,119 601,337 267,757 Louisiana 8,733,819 3,604,230 3,794,407 1,335,182 8,631,659 6 7,721,469 6 754,047 156,143 Maine 2,670,984 1,413,691 1,068,153 189,140 2,600,759 2,441,064 80,366 79,329 Maryland 13,847,329 6,919,077 6,109,971 818,280 13,683,735 12,314,446 1,169,319 199,970 Massachusetts 16,812,408 9,309,609 6,597,170 905,629 16,174,409 15,183,018 681,256 310,134 Michigan 18,883,715 5,898,428 11,211,638 1,773,650 18,613,861 16,493,575 979,766 1,140,519 Minnesota 11,590,204 2,803,840 8,090,950 695,414 11,618,156 6 9,723,759 6 1,100,161 794,237 Mississippi 4,430,399 1,521,054 2,244,101 665,244 4,382,578 4,071,006 229,398 82,174 Missouri 10,450,413 6,121,645 3,405,277 923,491 10,581,630 9,125,949 930,142 525,539 Montana 1,723,235 685,644 832,535 205,057 1,731,563 1,576,937 126,258 28,369 Nebraska 3,930,954 2,337,825 1,283,369 309,759 4,061,767 3,654,376 309,421 6 97,970 6 Nevada 4,341,723 2,378,926 1,560,330 402,467 4,098,508 3,738,777 148,648 211,083 New Hampshire 2,945,559 1,778,345 1,005,103 162,111 2,855,574 2,720,225 87,782 47,566 New Jersey 27,804,663 15,066,741 11,563,001 1,174,922 27,357,380 25,733,921 877,191 746,268 New Mexico 3,779,535 627,840 2,645,457 506,239 3,727,787 3,189,842 534,740 3,205 New York 60,861,023 32,609,804 24,927,367 3,323,852 60,120,546 6 55,080,662 6 1,849,381 3,190,503 North Carolina 13,123,423 3,373,708 8,153,922 1,595,793 13,311,189 12,685,461 551,611 74,116 North Dakota 1,501,933 456,688 889,074 156,171 1,554,508 1,287,133 240,252 27,123 Ohio 23,494,243 11,200,846 10,406,755 1,886,641 22,275,729 19,714,149 1,584,273 977,307 Oklahoma 6,080,561 2,364,346 3,007,448 708,767 6,219,983 5,451,048 687,869 81,067 Oregon 6,622,919 2,686,960 3,393,143 542,817 6,282,755 5,647,470 310,757 324,528 Pennsylvania 28,105,857 15,790,021 10,381,524 1,934,312 27,470,790 24,264,551 1,671,272 1,534,967 Rhode Island 2,387,115 1,242,733 947,049 197,333 2,400,971 2,182,976 114,528 103,467 See notes at end of table. C-3 Table C-1. Source of revenues and type of expenditures for public elementary and secondary education, by state or jurisdiction: Fiscal year 2014—Continued State or jurisdiction Revenues [in thousands of dollars] Expenditures [in thousands of dollars] Total Local1 State Federal Total Total current2 Capital outlay3 Other4 South Carolina 8,640,825 3,700,113 4,093,074 847,637 8,449,196 7,163,995 859,003 426,198 South Dakota 1,350,969 741,048 418,941 190,980 1,363,907 1,182,721 146,623 34,563 Tennessee 9,323,601 3,903,016 4,320,820 1,099,765 9,468,673 8,606,624 534,601 327,448 Texas 53,377,147 25,376,754 22,127,610 5,872,783 53,515,942 44,330,579 5,777,739 3,407,623 Utah 4,905,540 1,798,634 2,673,267 433,639 4,962,848 4,094,074 643,285 225,490 Vermont 1,706,096 69,596 1,532,612 103,889 1,684,918 1,602,256 57,450 25,213 Virginia 15,049,477 8,056,031 5,984,788 1,008,658 15,224,865 13,955,249 1,040,945 228,671 Washington 12,932,336 4,069,076 7,833,028 1,030,232 12,852,816 10,911,929 1,520,728 420,159 West Virginia 3,562,152 1,129,155 2,074,879 358,118 3,559,182 6 3,194,770 6 305,615 58,797 Wisconsin 10,980,723 5,143,588 4,981,241 855,893 11,110,861 6 9,920,370 6 744,320 446,172 Wyoming 1,771,864 693,526 965,160 113,179 1,764,641 1,466,579 287,974 10,088 Other jurisdictions American Samoa 87,593 218 12,877 74,499 83,085 71,709 9,416 1,960 Guam 295,639 234,130 † 61,509 501,892 286,844 212,468 2,579 Commonwealth of the Northern Mariana Islands 58,326 † 31,000 27,327 64,688 62,502 116 2,070 Puerto Rico 3,521,851 75 2,292,336 1,229,439 3,580,620 3,510,706 34,567 35,347 U.S. Virgin Islands 195,405 160,294 † 35,110 176,331 175,022 0 1,308 † Not applicable. 1Local revenues include intermediate revenues from education agencies with fundraising capabilities that operate between the state and local government levels. 2Current 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. 3Capital outlay includes expenditures on property and construction of facilities. 4Other 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 education. 5United States totals include the 50 states and the District of Columbia. 6Value affected by redistribution of reported values to correct for missing data items and/or to distribute state direct support expenditures. 7Value contains imputation for missing data. NOTE: Detail may not sum to totals because of rounding. Reported state revenue data are revenues received from the central government of the jurisdiction. SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), “National Public Education Financial Survey (NPEFS),” fiscal year 2014, Final Version 2a. C-4 Table C-2. Amounts and percentage changes of inflation-adjusted state, local, and federal revenues per pupil, by year and state or jurisdiction: Fiscal years 2012 through 2014 State or jurisdiction State, local,1 and federal revenues per pupil FY 2012 (inflation- adjusted to 2014 dollars) FY 2013 (inflation- adjusted to 2014 dollars) Percentage change FY 2012– FY 2013 FY 2014 Percentage change FY 2013– FY 2014 United States2 $12,468 $12,327 -1.1 $12,469 1.2 Alabama 9,845 9,804 -0.4 9,913 1.1 Alaska 19,653 20,629 5.0 20,447 -0.9 Arizona 8,838 8,749 -1.0 8,703 -0.5 Arkansas 11,294 10,554 -6.6 10,478 -0.7 California 10,806 10,645 -1.5 10,985 3.2 Colorado 10,514 10,473 -0.4 10,538 0.6 Connecticut 19,134 19,448 1.6 20,172 3.7 Delaware 14,986 15,031 0.3 14,960 -0.5 District of Columbia 28,967 27,879 -3.8 27,759 -0.4 Florida 9,283 9,245 -0.4 9,518 3.0 Georgia 10,797 10,430 -3.4 10,377 -0.5 Hawaii 14,326 12,818 -10.5 14,434 12.6 Idaho 7,608 7,501 -1.4 7,364 -1.8 Illinois 13,270 13,161 -0.8 13,189 0.2 Indiana 11,846 11,594 -2.1 11,513 -0.7 Iowa 12,575 12,259 -2.5 12,359 0.8 Kansas 12,312 12,183 -1.0 12,217 0.3 Kentucky 10,729 10,555 -1.6 10,536 -0.2 Louisiana 12,348 12,057 -2.4 12,275 1.8 Maine 13,967 14,140 1.2 14,517 2.7 Maryland 16,616 16,304 -1.9 15,987 -1.9 Massachusetts 17,150 17,484 1.9 17,591 0.6 Michigan 12,304 12,166 -1.1 12,192 0.2 Minnesota 13,513 13,474 -0.3 13,620 1.1 Mississippi 9,347 9,042 -3.3 8,994 -0.5 Missouri 11,515 11,409 -0.9 11,380 -0.3 Montana 11,770 11,782 0.1 11,956 1.5 Nebraska 12,456 12,718 2.1 12,776 0.5 Nevada 9,718 9,435 -2.9 9,609 1.8 New Hampshire 15,414 15,454 0.3 15,810 2.3 New Jersey 20,234 20,046 -0.9 20,291 1.2 New Mexico 11,058 11,096 0.3 11,141 0.4 New York 22,388 22,108 -1.2 22,271 0.7 North Carolina 8,979 8,767 -2.4 8,573 -2.2 North Dakota 13,713 13,605 -0.8 14,449 6.2 Ohio 13,581 13,274 -2.3 13,627 2.7 Oklahoma 9,088 8,917 -1.9 8,918 # Oregon 11,216 11,099 -1.0 11,679 5.2 Pennsylvania 15,626 15,805 1.1 16,013 1.3 Rhode Island 16,466 16,657 1.2 16,810 0.9 See notes at end of table. C-5 Table C-2. Amounts and percentage changes of inflation-adjusted state, local, and federal revenues per pupil, by year and state or jurisdiction: Fiscal years 2012 through 2014—Continued State or jurisdiction State, local,1 and federal revenues per pupil FY 2012 (inflation- adjusted to 2014 dollars) FY 2013 (inflation- adjusted to 2014 dollars) Percentage change FY 2012– FY 2013 FY 2014 Percentage change FY 2013– FY 2014 South Carolina 11,417 11,612 1.7 11,588 -0.2 South Dakota 10,510 10,300 -2.0 10,321 0.2 Tennessee 9,284 9,287 # 9,384 1.0 Texas 10,228 10,035 -1.9 10,357 3.2 Utah 7,964 8,049 1.1 7,843 -2.6 Vermont 18,883 18,599 -1.5 19,237 3.4 Virginia 12,033 12,125 0.8 11,814 -2.6 Washington 11,698 11,726 0.2 12,213 4.1 West Virginia 12,982 12,714 -2.1 12,679 -0.3 Wisconsin 13,002 12,583 -3.2 12,558 -0.2 Wyoming 19,129 18,913 -1.1 19,214 1.6 Other jurisdictions American Samoa — — — — — Guam 10,093 9,458 -6.3 8,848 -6.4 Commonwealth of the Northern Mariana Islands 6,115 5,846 -4.4 5,483 -6.2 Puerto Rico 7,696 8,388 9.0 8,308 -1.0 U.S. Virgin Islands 14,568 13,792 -5.3 13,068 -5.2 — Not available. Data are missing for American Samoa because the jurisdiction did not report student membership. # Rounds to zero. 1Local revenues include intermediate revenues from education agencies with fundraising capabilities that operate between the state and local government levels. 2United States totals include the 50 states and the District of Columbia. NOTE: Data have been adjusted to FY 14 dollars to account for inflation using the Consumer Price Index (CPI), which is published by the U.S. Labor Department, Bureau of Labor Statistics. This price index measures the average change in inflation of a fixed market basket of goods and services purchased by consumers. SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), “National Public Education Financial Survey (NPEFS),” fiscal year 2012, Final Version 2a; fiscal year 2013, Final Version 2a; and fiscal year 2014, Final Version 2a. Digest of Education Statistics 2015, retrieved February 17, 2017, from http://nces.ed.gov/programs/digest/d15/tables/dt15_106.70.asp. C-6 Table C-3. Current expenditures for public elementary and secondary education, by function, subfunction, and state or jurisdiction: Fiscal year 2014 Current expenditures1 [in thousands of dollars] Support services2 State or jurisdiction Total Instruction Total support services Student support services3 Instructional staff support General administration School administration Operations and maintenance Student transport- tation Other support services Food services Enterprise operations4 United States5 $553,501,209 6 $336,426,927 6 $193,576,424 $30,754,056 $25,354,104 $11,117,393 $30,420,650 $53,051,141 $23,845,036 $19,034,045 $22,342,085 6 $1,155,773 Alabama 6,742,829 3,857,965 2,412,505 392,577 287,144 175,877 417,351 640,112 351,723 147,721 472,359 0 Alaska 2,418,000 1,351,130 988,582 198,616 164,808 33,463 151,202 281,033 73,635 85,825 68,619 9,669 Arizona 8,187,607 4,417,026 6 3,336,447 6 593,404 6 409,239 6 147,127 6 443,469 6 1,020,929 6 370,893 6 351,385 6 432,692 1,442 Arkansas 4,778,074 6 2,682,962 6 1,816,778 6 248,010 6 398,717 6 118,923 6 245,322 6 475,757 6 187,877 6 142,172 6 273,115 6 5,219 California 61,050,894 6 36,339,035 6 21,929,057 6 3,278,053 6 3,589,174 6 606,358 6 4,005,069 6 6,314,023 6 1,428,523 6 2,707,857 6 2,620,731 162,071 Colorado 7,924,319 4,532,344 3,068,489 384,839 456,181 124,333 556,090 725,367 239,005 582,673 283,314 40,171 Connecticut 10,050,439 6 6,384,876 6 3,359,312 6 628,889 6 289,032 6 213,030 6 586,157 6 902,197 6 500,343 6 239,665 6 223,677 6 82,574 Delaware 1,816,383 1,114,418 638,811 84,966 35,373 31,027 111,937 201,903 98,812 74,793 63,155 0 District of Columbia 1,605,030 870,663 678,812 87,331 69,421 118,973 113,422 153,162 96,171 40,332 52,422 3,134 Florida 24,363,817 6 14,965,309 6 8,179,923 6 1,066,054 6 1,514,954 6 218,562 6 1,340,280 6 2,439,416 6 975,165 6 625,493 6 1,218,586 0 Georgia 15,921,673 6 9,754,846 6 5,229,201 6 732,484 6 796,215 6 197,358 6 968,433 6 1,212,114 6 753,351 6 569,245 6 888,434 49,193 Hawaii 2,316,586 1,386,369 798,674 208,973 78,142 9,936 149,753 227,275 66,137 58,459 131,543 0 Idaho 1,949,963 1,162,582 6 681,277 6 108,412 6 88,987 6 46,129 6 110,370 6 182,847 6 94,383 6 50,149 6 105,979 6 124 Illinois 27,289,963 6 16,611,477 6 9,906,808 6 1,819,444 6 1,058,800 6 1,074,520 6 1,334,964 6 2,411,696 6 1,224,094 6 983,289 6 771,677 0 Indiana 9,841,337 5,696,591 6 3,684,085 6 484,029 6 367,501 6 242,031 6 611,514 6 1,122,004 6 610,961 6 246,046 6 460,661 0 Iowa 5,354,843 3,253,688 1,853,025 304,948 262,462 138,872 305,473 479,714 201,466 160,089 242,621 5,508 Kansas 5,083,374 3,058,329 1,782,390 310,927 215,629 140,763 292,165 480,663 211,912 130,331 242,655 0 Kentucky 6,375,119 3,650,281 2,319,046 299,765 345,850 150,794 370,374 584,955 398,225 169,083 389,432 16,360 Louisiana 7,721,469 6 4,351,146 6 2,950,776 6 465,253 6 397,927 6 197,198 6 470,193 6 735,254 6 456,518 6 228,433 6 419,026 520 Maine 2,441,064 1,448,216 910,676 164,324 127,626 76,775 131,621 255,233 125,384 29,712 81,718 454 Maryland 12,314,446 7,656,939 6 4,313,986 6 560,222 6 656,103 6 99,547 6 848,984 6 1,140,372 6 651,468 6 357,289 6 343,522 0 Massachusetts 15,183,018 9,722,197 5,041,893 1,090,864 679,697 237,118 646,963 1,341,775 674,726 370,752 418,928 0 Michigan 16,493,575 9,486,702 6,399,988 1,260,489 807,199 358,866 912,909 1,528,719 689,589 842,217 606,886 0 Minnesota 9,723,759 6 6,302,538 6 2,968,281 6 264,840 6 454,157 6 342,013 6 386,024 6 711,634 6 546,347 6 263,266 6 423,632 29,308 Mississippi 4,071,006 2,286,543 1,530,667 201,217 195,626 133,190 244,486 449,023 205,628 101,497 253,498 297 Missouri 9,125,949 5,390,508 3,308,171 419,926 411,797 310,768 533,470 941,610 476,867 213,734 427,270 0 Montana 1,576,937 932,247 574,600 102,996 60,210 49,370 86,744 159,419 77,337 38,526 67,975 2,115 Nebraska 3,654,376 2,314,124 1,095,327 161,832 120,217 111,938 169,644 314,855 113,993 102,847 152,886 92,039 Nevada 3,738,777 2,170,930 1,420,852 199,458 213,050 46,562 276,043 389,192 158,569 137,977 146,776 219 New Hampshire 2,720,225 1,736,832 913,561 203,668 82,669 91,722 151,694 232,343 120,288 31,176 69,831 0 New Jersey 25,733,921 15,290,871 9,600,483 2,566,490 810,115 537,701 1,209,885 2,583,110 1,309,320 583,862 570,418 272,149 New Mexico 3,189,842 1,824,229 1,212,859 320,484 87,595 70,630 194,375 335,103 106,492 98,180 150,612 2,142 New York 55,080,662 6 38,596,638 6 15,388,705 6 1,745,261 6 1,417,924 6 942,276 6 2,080,282 6 4,807,044 6 2,788,008 6 1,607,910 6 1,095,320 0 North Carolina 12,685,461 7,785,969 4,179,834 602,682 449,925 214,714 816,073 1,106,717 573,286 416,438 719,658 0 North Dakota 1,287,133 761,416 422,896 51,458 42,852 55,690 64,248 116,869 55,075 36,704 65,717 37,103 Ohio 19,714,149 11,566,740 7,484,229 1,304,199 818,273 610,963 1,087,166 1,760,618 965,764 937,247 661,575 1,604 Oklahoma 5,451,048 3,006,771 2,047,707 368,046 234,788 168,781 300,259 600,247 184,364 191,222 340,790 55,780 Oregon 5,647,470 3,281,994 2,149,091 397,718 204,186 76,876 363,902 467,415 268,413 370,582 213,544 2,841 Pennsylvania 24,264,551 14,935,130 8,409,733 1,289,818 814,007 733,200 1,074,886 2,379,420 1,219,183 899,220 810,755 108,933 Rhode Island 2,182,976 1,331,758 790,809 224,922 84,066 29,338 100,095 173,590 88,091 90,706 59,175 1,234 See notes at end of table. C-7 Table C-3. Current expenditures for public elementary and secondary education, by function, subfunction, and state or jurisdiction: Fiscal year 2014—Continued Current expenditures1 [in thousands of dollars] Support services2 State or jurisdiction Total Instruction Total support services Student support services3 Instructional staff support General administration School administration Operations and maintenance Student transport- tation Other support services Food services Enterprise operations4 South Carolina 7,163,995 4,028,909 2,737,524 534,298 414,223 74,950 456,913 713,557 289,753 253,830 377,168 20,393 South Dakota 1,182,721 691,983 418,923 63,354 44,145 39,500 57,342 127,948 43,659 42,975 66,065 5,750 Tennessee 8,606,624 5,305,727 2,831,119 359,928 542,955 189,065 518,009 718,694 325,396 177,073 469,777 0 Texas 44,330,579 26,120,024 15,595,164 2,169,649 2,235,422 671,908 2,547,132 4,856,215 1,316,259 1,798,580 2,615,391 0 Utah 4,094,074 2,591,929 1,261,713 153,586 159,928 41,478 265,441 396,452 129,374 115,454 220,900 19,531 Vermont 1,602,256 1,010,159 544,333 120,898 65,731 33,311 100,027 132,546 54,936 36,884 46,259 1,505 Virginia 13,955,249 8,452,761 4,957,568 696,380 903,281 226,479 827,440 1,323,124 762,335 218,528 542,039 2,881 Washington 10,911,929 6,313,122 4,111,220 737,024 683,839 202,435 642,791 968,451 437,650 439,029 364,760 122,827 West Virginia 3,194,770 6 1,845,512 6 1,159,217 6 156,039 6 131,095 6 60,048 6 172,452 6 338,665 6 241,634 6 59,284 6 190,042 0 Wisconsin 9,920,370 6 5,928,878 6 3,625,535 6 478,470 6 491,995 6 266,300 6 490,004 6 944,932 6 433,623 6 520,211 6 365,850 106 Wyoming 1,466,579 867,592 555,760 86,541 83,853 28,608 79,809 145,827 73,032 58,090 42,650 576 Other jurisdictions American Samoa 71,709 31,260 18,425 76 8,181 984 4,105 3,071 801 1,206 22,023 0 Guam 286,844 143,291 127,017 28,077 12,310 3,884 17,400 40,572 7,459 17,315 16,536 0 Commonwealth of the Northern Mariana Islands 62,502 26,065 26,520 6,169 5,577 2,666 3,549 3,408 1,234 3,916 9,917 0 Puerto Rico 3,510,706 1,406,511 1,647,414 306,831 186,029 107,616 142,228 599,525 162,561 142,624 456,781 0 U.S. Virgin Islands 175,022 102,082 64,347 14,263 5,074 5,272 8,231 11,225 7,217 13,065 8,481 112 1Current 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. 2Support 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. 3Student support services include attendance and social work, guidance, health, psychological services, speech pathology, audiology, and other student support services. 4Enterprise 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 after school activities). 5United States totals include the 50 states and the District of Columbia. 6Value affected by redistribution of reported values to correct for missing data items and/or to distribute state direct support expenditures. NOTE: Detail may not sum to totals because of rounding. SOURCE: U.S. Department of Education, National Center for Education Statistics, “National Public Education Financial Survey,” fiscal year 2014, Final Version 2a. C-8 Table C-4. Current expenditures, salaries and wages, and employee benefits for public elementary and secondary education, by function and state or jurisdiction: Fiscal year 2014 State or jurisdiction Current expenditures1 [in thousands of dollars] All functions Instruction and instruction-related2 Support services3 All other functions6 Total4,5 Salaries and wages Employee benefits Total5 Salaries and wages Employee benefits Total5 Salaries and wages Employee benefits United States7 $553,501,209 8 $318,705,822 8 $123,655,529 8 $361,781,031 8 $231,960,181 8 $89,181,060 8 $168,222,320 8 $79,727,675 8 $31,634,521 8 $23,497,859 8 Alabama 6,742,829 3,783,070 1,480,799 4,145,109 2,667,405 987,456 2,125,361 970,471 405,713 472,359 Alaska 2,418,000 1,069,812 828,477 1,515,938 736,457 575,012 823,774 311,768 240,015 78,288 Arizona 8,187,607 4,739,421 8 1,458,038 8 4,826,266 8 3,269,669 8 989,849 8 2,927,207 8 1,356,848 8 430,575 8 434,134 Arkansas 4,778,074 8 2,832,470 8 825,488 8 3,081,679 8 2,032,768 8 585,190 8 1,418,061 8 710,119 8 210,663 8 278,334 8 California 61,050,894 8 36,284,784 8 13,214,092 8 39,928,208 8 25,978,247 8 9,040,524 8 18,339,883 8 9,424,244 8 3,768,464 8 2,782,802 Colorado 7,924,319 4,901,079 1,338,176 4,988,525 3,437,407 926,914 2,612,308 1,345,959 375,718 323,485 Connecticut 10,050,439 8 5,340,600 8 2,593,295 8 6,673,908 8 3,921,132 8 1,879,402 8 3,070,280 8 1,309,329 8 654,117 8 306,250 8 Delaware 1,816,383 968,231 482,414 1,149,791 709,773 358,622 603,437 232,953 119,103 63,155 District of Columbia 1,605,030 932,008 180,541 940,084 632,289 119,719 609,391 296,349 60,198 55,555 Florida 24,363,817 8 13,725,305 8 4,252,030 8 16,480,262 8 9,944,209 8 2,934,174 8 6,664,970 8 3,456,339 8 1,166,368 8 1,218,586 Georgia 15,921,673 8 9,520,796 8 3,348,571 8 10,551,061 8 6,976,071 8 2,518,107 8 4,432,986 8 2,273,985 8 708,695 8 937,626 Hawaii 2,316,586 1,265,004 481,532 1,464,511 922,141 341,191 720,532 300,124 122,445 131,543 Idaho 1,949,963 1,165,239 8 415,125 8 1,251,569 8 847,864 8 293,633 8 592,290 8 285,813 106,799 8 106,103 8 Illinois 27,289,963 8 14,295,841 8 7,658,250 8 17,670,277 8 10,332,644 8 5,478,561 8 8,848,008 8 3,758,673 8 2,101,633 8 771,677 Indiana 9,841,337 5,365,527 2,821,032 8 6,064,092 8 3,773,365 1,930,850 8 3,316,585 8 1,439,609 847,055 8 460,661 Iowa 5,354,843 3,337,158 1,125,995 3,516,151 2,419,420 801,153 1,590,563 835,183 297,507 248,129 Kansas 5,083,374 3,180,860 966,782 3,273,958 2,281,909 684,738 1,566,761 821,709 253,510 242,655 Kentucky 6,375,119 3,935,029 1,486,928 3,996,131 2,800,189 985,988 1,973,196 1,000,678 433,442 405,792 Louisiana 7,721,469 8 4,173,316 8 2,001,801 8 4,749,074 8 2,950,483 8 1,376,185 8 2,552,849 8 1,082,930 8 543,366 8 419,546 Maine 2,441,064 1,368,109 574,161 1,575,842 979,352 419,410 783,050 357,536 142,212 82,172 Maryland 12,314,446 7,084,236 8 3,213,196 8 8,313,042 8 5,152,869 8 2,358,565 8 3,657,883 8 1,811,941 8 799,734 8 343,522 Massachusetts 15,183,018 8,987,979 3,202,064 10,401,894 6,703,541 2,551,499 4,362,196 2,150,787 618,348 418,928 Michigan 16,493,575 7,952,859 4,507,435 10,293,901 5,691,589 3,209,462 5,592,789 2,134,904 1,230,674 606,886 Minnesota 9,723,759 8 5,763,563 8 1,906,764 8 6,756,695 8 4,541,291 8 1,509,906 8 2,514,124 8 1,084,348 8 352,419 8 452,940 Mississippi 4,071,006 2,361,370 817,862 2,482,169 1,668,291 560,151 1,335,041 623,194 221,070 253,795 Missouri 9,125,949 5,529,630 1,659,133 5,802,305 3,969,699 1,168,836 2,896,375 1,454,865 453,077 427,270 Montana 1,576,937 906,121 285,271 992,456 647,626 200,149 514,391 236,624 77,325 70,090 Nebraska 3,654,376 2,148,779 716,191 2,434,341 1,610,788 548,815 975,110 489,147 153,063 244,926 Nevada 3,738,777 2,228,577 894,213 2,383,981 1,534,768 607,323 1,207,802 653,344 271,530 146,995 New Hampshire 2,720,225 1,445,741 660,122 1,819,502 1,088,305 495,047 830,892 334,981 157,926 69,831 New Jersey 25,733,921 14,290,710 6,003,687 16,100,986 9,915,729 4,271,899 8,790,369 4,126,056 1,678,224 842,567 New Mexico 3,189,842 1,858,178 647,980 1,911,824 1,277,332 438,285 1,125,264 538,815 192,261 152,754 New York 55,080,662 8 30,253,883 8 15,929,875 8 40,014,561 8 23,961,109 8 12,867,118 8 13,970,781 8 5,886,900 8 2,975,409 8 1,095,320 North Carolina 12,685,461 7,768,248 2,650,065 8,235,893 5,640,191 1,897,264 3,729,910 1,889,529 656,887 719,658 North Dakota 1,287,133 763,093 254,538 804,268 549,708 186,690 380,044 187,255 61,613 102,821 See notes at end of table. C-9 Table C-4. Current expenditures, salaries and wages, and employee benefits for public elementary and secondary education, by function and state or jurisdiction: Fiscal year 2014—Continued State or jurisdiction Current expenditures1 [in thousands of dollars] All functions Instruction and instruction-related2 Support services3 All other functions6 Total4,5 Salaries and wages Employee benefits Total5 Salaries and wages Employee benefits Total5 Salaries and wages Employee benefits Ohio 19,714,149 10,966,313 4,204,045 12,385,013 7,764,204 2,833,877 6,665,956 2,989,851 1,261,257 663,179 Oklahoma 5,451,048 3,156,929 1,006,519 3,241,559 2,217,224 701,685 1,812,919 835,872 266,315 396,570 Oregon 5,647,470 2,901,146 1,694,648 3,486,180 1,999,466 1,141,692 1,944,905 852,594 518,193 216,385 Pennsylvania 24,264,551 12,780,318 6,293,531 15,749,136 9,435,753 4,580,760 7,595,726 3,093,553 1,587,213 919,688 Rhode Island 2,182,976 1,236,093 539,837 1,415,824 894,126 398,920 706,742 339,269 140,279 60,410 South Carolina 7,163,995 4,198,214 1,462,188 4,443,132 2,990,801 1,016,418 2,323,302 1,099,577 399,334 397,561 South Dakota 1,182,721 679,774 211,899 736,128 485,107 148,378 374,779 172,379 55,600 71,815 Tennessee 8,606,624 5,102,419 1,693,053 5,848,682 3,902,127 1,287,158 2,288,164 1,039,760 350,006 469,777 Texas 44,330,579 29,768,795 4,954,115 28,355,447 21,582,893 3,402,050 13,359,742 7,406,650 1,283,207 2,615,391 Utah 4,094,074 2,305,180 1,044,642 2,751,857 1,685,495 764,528 1,101,785 547,708 250,559 240,431 Vermont 1,602,256 865,397 359,241 1,075,890 621,225 277,877 478,601 231,258 76,744 47,764 Virginia 13,955,249 8,747,945 3,269,497 9,356,042 6,368,153 2,336,520 4,054,287 2,195,953 851,642 544,920 Washington 10,911,929 6,530,696 2,338,728 6,996,961 4,633,295 1,603,650 3,427,380 1,793,750 679,828 487,587 West Virginia 3,194,770 8 1,719,525 8 897,564 8 1,976,607 8 1,178,823 8 596,505 8 1,028,122 8 478,105 8 267,516 8 190,042 Wisconsin 9,920,370 8 5,350,861 8 2,441,694 8 6,420,873 8 4,024,817 8 1,744,801 8 3,133,541 8 1,234,169 8 653,377 8 365,957 Wyoming 1,466,579 869,590 362,404 951,445 611,041 248,554 471,907 243,918 106,293 43,226 Other jurisdictions American Samoa 71,709 33,025 6,621 39,442 22,532 4,686 10,244 7,276 1,290 22,023 Guam 286,844 159,690 55,427 155,602 111,841 38,235 114,707 46,330 16,652 16,536 Commonwealth of the Northern Mariana Islands 62,502 30,905 5,163 31,643 22,188 3,015 20,942 8,283 2,123 9,917 Puerto Rico 3,510,706 1,515,108 398,676 1,592,539 1,044,841 262,140 1,461,386 372,769 112,075 456,781 U.S. Virgin Islands 175,022 104,441 41,777 107,156 72,344 28,938 59,273 27,998 11,199 8,593 1Current 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. 2Includes instruction and instructional staff support services current expenditures. 3Includes student support services, operation and maintenance of plant, student transportation, general administration, school administration, and other support services. 4Total 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. 5The total column includes expenditures other than salaries and wages and employee benefits (e.g., purchased services, supplies, and property, etc.). These details are not presented in this table. 6Include food services and enterprise operations current expenditures. 7United States totals include the 50 states and the District of Columbia. 8Value affected by redistribution of reported values to correct for missing data items and/or to distribute state direct support expenditures. SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), “National Public Education Financial Survey (NPEFS),” fiscal year 2014, Final Version 2a. C-10 Table C-5. Student membership and current expenditures per pupil for public elementary and secondary education, by function, subfunction, and state or jurisdiction: Fiscal year 2014 State or jurisdiction School Year 2013–14 student membership3 Current expenditures1 per pupil Support services2 Total Instruction Total support services Student support services4 Instruction- al staff support General adminis- tration School adminis- tration Operations and maintenance Student trans- portation Other support services Food services Enterprise operations5 United States6 50,016,527 $11,066 7 $6,726 7 $3,870 7 $615 7 $507 7 $222 7 $608 7 $1,061 7 $477 7 $381 7 $447 7 $23 Alabama 746,204 9,036 5,170 3,233 526 385 236 559 858 471 198 633 0 Alaska 130,944 18,466 10,318 7,550 1,517 1,259 256 1,155 2,146 562 655 524 74 Arizona 1,102,445 7,427 4,007 7 3,026 7 538 7 371 7 133 7 402 7 926 7 336 7 319 7 392 1 Arkansas 489,979 9,752 7 5,476 7 3,708 7 506 7 814 7 243 7 501 7 971 7 383 7 290 7 557 7 11 California 6,312,623 9,671 7 5,757 7 3,474 7 519 7 569 7 96 7 634 7 1,000 7 226 7 429 7 415 26 Colorado 876,999 9,036 5,168 3,499 439 520 142 634 827 273 664 323 46 Connecticut 546,200 18,401 7 11,690 7 6,150 7 1,151 7 529 7 390 7 1,073 7 1,652 7 916 7 439 7 410 7 151 Delaware 131,687 13,793 8,463 4,851 645 269 236 850 1,533 750 568 480 0 District of Columbia 78,153 20,537 11,140 8,686 1,117 888 1,522 1,451 1,960 1,231 516 671 40 Florida 2,720,744 8,955 7 5,500 7 3,007 7 392 7 557 7 80 7 493 7 897 7 358 7 230 7 448 0 Georgia 1,723,909 9,236 7 5,659 7 3,033 7 425 7 462 7 114 7 562 7 703 7 437 7 330 7 515 29 Hawaii 186,825 12,400 7,421 4,275 1,119 418 53 802 1,217 354 313 704 0 Idaho 296,476 6,577 3,921 7 2,298 7 366 7 300 7 156 7 372 7 617 7 318 7 169 7 357 7 # Illinois 2,065,411 13,213 7 8,043 7 4,797 7 881 7 513 7 520 7 646 7 1,168 7 593 7 476 7 374 0 Indiana 1,047,385 9,396 5,439 7 3,517 7 462 7 351 7 231 7 584 7 1,071 7 583 7 235 7 440 0 Iowa 502,964 10,647 6,469 3,684 606 522 276 607 954 401 318 482 11 Kansas 496,440 10,240 6,161 3,590 626 434 284 589 968 427 263 489 0 Kentucky 677,389 9,411 5,389 3,424 443 511 223 547 864 588 250 575 24 Louisiana 711,491 10,853 7 6,116 7 4,147 7 654 7 559 7 277 7 661 7 1,033 7 642 7 321 7 589 1 Maine 183,995 13,267 7,871 4,949 893 694 417 715 1,387 681 161 444 2 Maryland 866,169 14,217 8,840 7 4,981 7 647 7 757 7 115 7 980 7 1,317 7 752 7 412 7 397 0 Massachusetts 955,739 15,886 10,172 5,275 1,141 711 248 677 1,404 706 388 438 0 Michigan 1,548,841 10,649 6,125 4,132 814 521 232 589 987 445 544 392 0 Minnesota 850,973 11,427 7 7,406 7 3,488 7 311 7 534 7 402 7 454 7 836 7 642 7 309 7 498 34 Mississippi 492,586 8,265 4,642 3,107 408 397 270 496 912 417 206 515 1 Missouri 918,288 9,938 5,870 3,603 457 448 338 581 1,025 519 233 465 0 Montana 144,129 10,941 6,468 3,987 715 418 343 602 1,106 537 267 472 15 Nebraska 307,677 11,877 7,521 3,560 526 391 364 551 1,023 370 334 497 299 Nevada 451,831 8,275 4,805 3,145 441 472 103 611 861 351 305 325 # New Hampshire 186,310 14,601 9,322 4,903 1,093 444 492 814 1,247 646 167 375 0 New Jersey 1,370,295 18,780 11,159 7,006 1,873 591 392 883 1,885 956 426 416 199 New Mexico 339,244 9,403 5,377 3,575 945 258 208 573 988 314 289 444 6 New York 2,732,770 20,156 7 14,124 7 5,631 7 639 7 519 7 345 7 761 7 1,759 7 1,020 7 588 7 401 0 North 1,530,857 8,287 5,086 2,730 394 294 140 533 723 374 272 470 0 North Dakota 103,947 12,383 7,325 4,068 495 412 536 618 1,124 530 353 632 357 Ohio 1,724,111 11,434 6,709 4,341 756 475 354 631 1,021 560 544 384 1 Oklahoma 681,848 7,995 4,410 3,003 540 344 248 440 880 270 280 500 82 Oregon 567,098 9,959 5,787 3,790 701 360 136 642 824 473 653 377 5 Pennsylvania 1,755,236 13,824 8,509 4,791 735 464 418 612 1,356 695 512 462 62 Rhode Island 142,008 15,372 9,378 5,569 1,584 592 207 705 1,222 620 639 417 9 See notes at end of table. C-11 Table C-5. Student membership and current expenditures per pupil for public elementary and secondary education, by function, subfunction, and state or jurisdiction: Fiscal year 2014—Continued State or jurisdiction School Year 2013–14 student membership3 Current expenditures1 per pupil Support services2 Total Instruction Total support services Student support services4 Instruction- al staff support General adminis- tration School adminis- tration Operations and maintenance Student trans- portation Other support services Food services Enterprise operations5 South Carolina 745,657 9,608 5,403 3,671 717 556 101 613 957 389 340 506 27 South Dakota 130,890 9,036 5,287 3,201 484 337 302 438 978 334 328 505 44 Tennessee 993,556 8,662 5,340 2,849 362 546 190 521 723 328 178 473 0 Texas 5,153,702 8,602 5,068 3,026 421 434 130 494 942 255 349 507 0 Utah 625,461 6,546 4,144 2,017 246 256 66 424 634 207 185 353 31 Vermont 88,690 18,066 11,390 6,137 1,363 741 376 1,128 1,494 619 416 522 17 Virginia 1,273,825 10,955 6,636 3,892 547 709 178 650 1,039 598 172 426 2 Washington 1,058,936 10,305 5,962 3,882 696 646 191 607 915 413 415 344 116 West Virginia 280,958 11,371 7 6,569 7 4,126 7 555 7 467 7 214 7 614 7 1,205 7 860 7 211 7 676 0 Wisconsin 874,414 11,345 7 6,780 7 4,146 7 547 7 563 7 305 7 560 7 1,081 7 496 7 595 7 418 # Wyoming 92,218 15,903 9,408 6,027 938 909 310 865 1,581 792 630 462 6 Other jurisdictions American Samoa — — — — — — — — — — — — — Guam 33,414 8,585 4,288 3,801 840 368 116 521 1,214 223 518 495 0 Commonwealth of the Northern Mariana Islands 10,638 5,875 2,450 2,493 580 524 251 334 320 116 368 932 0 Puerto Rico 423,934 8,281 3,318 3,886 724 439 254 335 1,414 383 336 1,077 0 U.S. Virgin Islands 14,953 11,705 6,827 4,303 954 339 353 550 751 483 874 567 8 — Not available. Data are missing for American Samoa because the jurisdiction did not report student membership. # Rounds to zero. 1Current 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. 2Support 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. 3The student membership variable is derived from the State Nonfiscal Survey. Wyoming indicated that the state fiscal data reported in FY 14 NPEFS excluded prekindergarten programs. In this state, the NPEFS total student membership variable excludes prekindergarten membership. Illinois did not report finance data for charter schools in the FY 14 NPEFS. NCES edited student membership by excluding students from districts where all associated schools are charter schools. 4Student support services include attendance and social work, guidance, health, psychological services, speech pathology, audiology, and other student support services. 5Enterprise 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 after school activities). 6United States totals include the 50 states and the District of Columbia. 7Value affected by redistribution of reported expenditure values to correct for missing data items and/or to distribute state direct support expenditures. NOTE: Detail may not sum to totals because of rounding. SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), “National Public Education Financial Survey (NPEFS),” fiscal year 2014, Final Version 2a; U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), “Nonfiscal Survey of Public Elementary/Secondary Education,” school year 2013–14, Provisional Version 1a. C-12 Table C-6. Amounts and percentage changes of inflation-adjusted current expenditures per pupil, by year and state or jurisdiction: Fiscal years 2012 through 2014 State or jurisdiction Inflation-adjusted current expenditures1 per pupil FY 2012 (inflation- adjusted to 2014 dollars) FY 2013 (inflation- adjusted to 2014 dollars) Percentage change FY 2012– FY 2013 FY 2014 Percentage change FY 2013– FY 2014 United States2 $10,994 $10,939 -0.5 $11,066 1.2 Alabama 8,856 8,910 0.6 9,036 1.4 Alaska 18,044 18,502 2.5 18,466 -0.2 Arizona 7,623 7,612 -0.2 7,427 -2.4 Arkansas 9,846 9,687 -1.6 9,752 0.7 California 9,520 9,403 -1.2 9,671 2.9 Colorado 8,874 8,829 -0.5 9,036 2.3 Connecticut 17,403 17,591 1.1 18,401 4.6 Delaware 14,022 13,866 -1.1 13,793 -0.5 District of Columbia 20,492 20,770 1.4 20,537 -1.1 Florida 8,797 8,758 -0.4 8,955 2.3 Georgia 9,574 9,264 -3.2 9,236 -0.3 Hawaii 12,362 11,974 -3.1 12,400 3.6 Idaho 6,842 6,866 0.4 6,577 -4.2 Illinois 12,402 12,638 1.9 13,213 4.6 Indiana 9,899 9,569 -3.3 9,396 -1.8 Iowa 10,353 10,452 1.0 10,647 1.9 Kansas 10,347 10,167 -1.7 10,240 0.7 Kentucky 9,630 9,419 -2.2 9,411 -0.1 Louisiana 11,075 10,704 -3.4 10,853 1.4 Maine 12,736 12,892 1.2 13,267 2.9 Maryland 14,326 14,306 -0.1 14,217 -0.6 Massachusetts 15,327 15,560 1.5 15,886 2.1 Michigan 10,817 10,679 -1.3 10,649 -0.3 Minnesota 11,131 11,238 1.0 11,427 1.7 Mississippi 8,361 8,243 -1.4 8,265 0.3 Missouri 9,823 9,854 0.3 9,938 0.9 Montana 10,913 10,829 -0.8 10,941 1.0 Nebraska 11,866 11,926 0.5 11,877 -0.4 Nevada 8,394 8,152 -2.9 8,275 1.5 New Hampshire 14,222 14,269 0.3 14,601 2.3 New Jersey 18,567 18,812 1.3 18,780 -0.2 New Mexico 9,306 9,307 # 9,403 1.0 New York 20,027 19,835 -1.0 20,156 1.6 North Carolina 8,425 8,472 0.6 8,287 -2.2 North Dakota 11,611 11,796 1.6 12,383 5.0 Ohio 11,691 11,452 -2.0 11,434 -0.2 Oklahoma 8,015 8,038 0.3 7,995 -0.5 Oregon 9,793 9,721 -0.7 9,959 2.4 Pennsylvania 13,517 13,655 1.0 13,824 1.2 Rhode Island 15,666 15,122 -3.5 15,372 1.7 South Carolina 9,398 9,591 2.1 9,608 0.2 South Dakota 8,873 8,765 -1.2 9,036 3.1 Tennessee 8,620 8,722 1.2 8,662 -0.7 Texas 8,480 8,414 -0.8 8,602 2.2 Utah 6,517 6,533 0.2 6,546 0.2 See notes at end of table. C-13 Table C-6. Amounts and percentage changes of inflation-adjusted current expenditures per pupil, by year and state or jurisdiction: Fiscal years 2012 through 2014—Continued State or jurisdiction Inflation-adjusted current expenditures1 per pupil FY 2012 (inflation- adjusted to 2014 dollars) FY 2013 (inflation- adjusted to 2014 dollars) Percentage change FY 2012– FY 2013 FY 2014 Percentage change FY 2013– FY 2014 Vermont 17,193 17,556 2.1 18,066 2.9 Virginia 11,002 11,131 1.2 10,955 -1.6 Washington 9,916 9,866 -0.5 10,305 4.4 West Virginia 11,955 11,440 -4.3 11,371 -0.6 Wisconsin 11,599 11,360 -2.1 11,345 -0.1 Wyoming 16,508 16,062 -2.7 15,903 -1.0 Other jurisdictions American Samoa — — — — — Guam 9,603 9,089 -5.4 8,585 -5.5 Commonwealth of the Northern Mariana Islands 6,449 5,822 -9.7 5,875 0.9 Puerto Rico 7,643 8,592 12.4 8,281 -3.6 U.S. Virgin Islands 12,049 10,827 -10.1 11,705 8.1 — Not available. Data are missing for American Samoa because the jurisdiction did not report student membership. # Rounds to zero. 1Current 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. 2United States totals include the 50 states and the District of Columbia. NOTE: Data have been adjusted to FY 14 dollars to account for inflation using the Consumer Price Index (CPI), which is published by the U.S. Labor Department, Bureau of Labor Statistics. This price index measures the average change in inflation of a fixed market basket of goods and services purchased by consumers. SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), “National Public Education Financial Survey (NPEFS),” fiscal year 2012, Final Version 2a; fiscal year 2013, Final Version 2a; and fiscal year 2014, Final Version 2a. Digest of Education Statistics 2015, retrieved February 17, 2017, from http://nces.ed.gov/programs/digest/d15/tables/dt15_106.70.asp. C-14 Table C-7. Total expenditures for public elementary and secondary education and other related programs, by type of expenditure and state or jurisdiction: Fiscal year 2014 Expenditures [in thousands of dollars] Capital outlay Interest on debt Current expenditures for public elementary/ secondary education1 Land and existing structures Equipment Other programs2 Total expenditures Construction State or jurisdiction United States3 $625,018,277 4,5 $553,501,209 4 $33,784,276 4 $3,239,307 4 $9,414,740 4,5 $7,926,285 4,5 $17,152,459 Alabama 7,591,337 6,742,829 467,941 47,613 74,967 122,258 135,729 Alaska 2,736,309 2,418,000 193,273 53,357 22,561 11,620 37,498 Arizona 9,422,128 4,5 8,187,607 433,192 195,296 339,199 50,487 5 216,348 Arkansas 5,363,125 4 4,778,074 4 297,560 53,701 76,911 27,784 129,095 California 70,427,920 4 61,050,894 4 5,428,148 182,676 506,583 717,138 2,542,480 Colorado 9,373,238 7,924,319 629,869 110,661 198,899 66,026 443,465 Connecticut 11,063,861 4,5 10,050,439 4 504,918 4 65,014 4 171,424 4,5 149,210 5 122,856 Delaware 2,075,065 1,816,383 167,983 1,252 13,897 51,073 24,477 District of Columbia 2,182,547 1,605,030 443,837 4 494 51,528 4 35,176 46,481 Florida 27,177,778 4 24,363,817 4 949,229 73,058 445,763 570,240 775,670 Georgia 17,814,901 4 15,921,673 4 1,348,066 79,418 223,146 27,460 215,137 Hawaii 2,504,144 2,316,586 161,773 0 11,429 14,355 0 Idaho 2,164,845 1,949,963 90,517 12,079 49,663 7,328 55,296 Illinois 30,501,283 4 27,289,963 4 1,405,172 4 181,109 4 578,140 4 165,858 881,041 Indiana 11,234,680 9,841,337 363,690 207,752 348,856 146,689 326,356 Iowa 6,311,905 5,354,843 612,098 12,984 183,229 34,092 114,659 Kansas 6,115,313 5,083,374 555,646 44,745 229,950 4,148 197,448 Kentucky 7,244,213 6,375,119 433,862 21,864 145,611 76,220 191,536 Louisiana 8,631,659 4 7,721,469 4 606,204 63,082 84,761 42,767 113,377 Maine 2,600,759 2,441,064 44,691 2,731 32,945 27,868 51,461 Maryland 13,683,735 12,314,446 1,029,521 1,523 138,275 32,178 167,792 Massachusetts 16,174,409 15,183,018 376,567 230,799 73,890 61,986 248,148 Michigan 18,613,861 16,493,575 574,741 68,516 336,509 281,984 858,535 Minnesota 11,618,156 4 9,723,759 4 751,082 4 96,710 4 252,369 453,897 340,339 Mississippi 4,382,578 4,071,006 90,578 10,197 4 128,624 4 26,192 55,982 Missouri 10,581,630 9,125,949 671,100 4 9,672 249,370 4 209,315 316,224 Montana 1,731,563 1,576,937 82,133 10,455 33,670 11,891 16,477 Nebraska 4,061,767 3,654,376 137,079 4 17,650 4 154,691 4 1,790 4 96,180 Nevada 4,098,508 3,738,777 90,067 20,317 38,263 22,507 188,576 New Hampshire 2,855,574 2,720,225 46,212 4,378 4 37,192 4 6,204 41,362 New Jersey 27,357,380 25,733,921 680,013 31,829 165,349 154,005 592,263 New Mexico 3,727,787 3,189,842 501,403 13,079 20,258 3,117 88 New York 60,120,546 4 55,080,662 4 1,280,722 89,550 479,109 2,141,565 1,048,939 North Carolina 13,311,189 12,685,461 379,141 21,814 150,657 65,402 8,714 North Dakota 1,554,508 1,287,133 178,047 7,751 54,454 5,211 21,911 Ohio 22,275,729 19,714,149 1,115,985 6,686 461,602 399,232 578,075 Oklahoma 6,219,983 5,451,048 406,879 188,437 92,553 25,620 55,447 Oregon 6,282,755 5,647,470 253,961 20,948 35,849 26,213 298,316 Pennsylvania 27,470,790 24,264,551 1,327,866 25,200 318,206 570,790 964,178 Rhode Island 2,400,971 2,182,976 16,525 3,198 94,805 61,256 42,211 South Carolina 8,449,196 7,163,995 632,815 67,119 159,069 71,699 354,499 South Dakota 1,363,907 1,182,721 86,299 4 11,112 4 49,212 6,537 28,026 Tennessee 9,468,673 8,606,624 278,066 54,144 202,391 72,187 255,261 Texas 53,515,942 44,330,579 4,729,891 188,082 859,766 335,500 3,072,124 Utah 4,962,848 4,094,074 301,659 196,386 145,239 74,144 151,346 Vermont 1,684,918 1,602,256 30,644 168 26,638 12,812 12,401 Virginia 15,224,865 13,955,249 502,700 226,367 4 311,878 4 73,837 154,834 Washington 12,852,816 10,911,929 1,184,533 93,475 242,721 37,491 382,667 West Virginia 3,559,182 4 3,194,770 4 207,302 48,141 50,172 43,659 15,138 Wisconsin 11,110,861 4 9,920,370 4 483,092 42,336 218,892 282,778 163,394 Wyoming 1,764,641 1,466,579 219,983 24,385 43,606 7,487 2,601 See notes at end of table. C-15 Table C-7. Total expenditures for public elementary and secondary education and other related programs, by type of expenditure and state or jurisdiction: Fiscal year 2014—Continued Expenditures [in thousands of dollars] Capital outlay Current expenditures Land and existing structures Total expenditures for public elementary/ Other programs2 Interest on debt State or jurisdiction secondary education1 Construction Equipment Other jurisdictions American Samoa 83,085 71,709 4,450 0 4,966 1,960 0 Guam 501,892 286,844 24,418 66,023 122,027 0 2,579 Commonwealth of the Northern Mariana Islands 64,688 62,502 0 0 116 2,070 0 Puerto Rico 3,580,620 3,510,706 0 0 34,567 35,347 0 U.S. Virgin Islands 176,331 175,022 0 0 0 1,308 0 1Current 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. 2Other 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. 3United States totals include the 50 states and the District of Columbia. 4Value affected by redistribution of reported values to correct for missing data items and/or to distribute state direct support expenditures. 5Value 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),” fiscal year 2014, Final Version 2a. C-16 Table C-8. Total current and Title I expenditures for public elementary and secondary education, by state or jurisdiction: Fiscal year 2014 Current expenditures1 [in thousands of dollars] Percent of current expenditures from State or jurisdiction Total current expenditures1 Title I expenditures2 Title I carryover expenditures2 Title I expenditures2 Title I carryover expenditures2 United States3 $553,501,209 4 $11,943,420 $2,155,040 2.2 0.4 Alabama 6,742,829 196,007 22,066 2.9 0.3 Alaska 2,418,000 46,888 0 1.9 0.0 Arizona 8,187,607 301,999 0 3.7 0.0 Arkansas 4,778,074 4 153,634 0 3.2 0.0 California 61,050,894 4 1,452,537 290,241 2.4 0.5 Colorado 7,924,319 152,900 446 1.9 # Connecticut 10,050,439 4 82,560 24,832 0.8 0.2 Delaware 1,816,383 24,314 20,630 1.3 1.1 District of Columbia 1,605,030 34,326 3,989 2.1 0.2 Florida 24,363,817 4 577,471 216,912 2.4 0.9 Georgia 15,921,673 4 390,038 111,925 2.4 0.7 Hawaii 2,316,586 28,243 22,017 1.2 1.0 Idaho 1,949,963 57,721 0 3.0 0.0 Illinois 27,289,963 4 530,922 90,311 1.9 0.3 Indiana 9,841,337 255,619 0 2.6 0.0 Iowa 5,354,843 82,683 4,196 1.5 0.1 Kansas 5,083,374 89,531 18,183 1.8 0.4 Kentucky 6,375,119 173,356 47,397 2.7 0.7 Louisiana 7,721,469 4 211,983 81,201 2.7 1.1 Maine 2,441,064 29,473 23,776 1.2 1.0 Maryland 12,314,446 185,450 0 1.5 0.0 Massachusetts 15,183,018 197,724 0 1.3 0.0 Michigan 16,493,575 473,249 0 2.9 0.0 Minnesota 9,723,759 4 158,650 0 1.6 0.0 Mississippi 4,071,006 176,612 0 4.3 0.0 Missouri 9,125,949 175,244 47,560 1.9 0.5 Montana 1,576,937 50,445 2,648 3.2 0.2 Nebraska 3,654,376 80,361 0 2.2 0.0 Nevada 3,738,777 101,707 10,992 2.7 0.3 New Hampshire 2,720,225 37,448 0 1.4 0.0 New Jersey 25,733,921 300,469 0 1.2 0.0 New Mexico 3,189,842 91,830 24,467 2.9 0.8 New York 55,080,662 4 985,156 49,056 1.8 0.1 North Carolina 12,685,461 427,136 154,546 3.4 1.2 North Dakota 1,287,133 36,789 0 2.9 0.0 Ohio 19,714,149 614,330 16,196 3.1 0.1 Oklahoma 5,451,048 123,023 30,609 2.3 0.6 Oregon 5,647,470 120,414 35,232 2.1 0.6 Pennsylvania 24,264,551 462,015 106,739 1.9 0.4 Rhode Island 2,182,976 48,051 11,581 2.2 0.5 South Carolina 7,163,995 209,123 0 2.9 0.0 South Dakota 1,182,721 25,076 19,787 2.1 1.7 Tennessee 8,606,624 190,642 111,276 2.2 1.3 Texas 44,330,579 1,028,547 389,375 2.3 0.9 Utah 4,094,074 68,043 17,577 1.7 0.4 Vermont 1,602,256 24,609 6,695 1.5 0.4 Virginia 13,955,249 230,774 0 1.7 0.0 Washington 10,911,929 137,847 83,717 1.3 0.8 West Virginia 3,194,770 4 68,503 23,974 2.1 0.8 Wisconsin 9,920,370 4 220,678 24,058 2.2 0.2 Wyoming 1,466,579 21,273 10,832 1.5 0.7 See notes at end of table. C-17 Table C-8. Total current and Title I expenditures for public elementary and secondary education, by state or jurisdiction: Fiscal year 2014—Continued Current expenditures1 [in thousands of dollars] Percent of current expenditures from State or jurisdiction Total current expenditures1 Title I expenditures2 Title I carryover expenditures2 Title I expenditures2 Title I carryover expenditures2 Other jurisdictions American Samoa 71,709 8,566 1,690 11.9 2.4 Guam 286,844 0 0 0.0 0.0 Commonwealth of the Northern Mariana Islands 62,502 0 0 0.0 0.0 Puerto Rico 3,510,706 304,990 132,577 8.7 3.8 U.S. Virgin Islands 175,022 0 0 0.0 0.0 # Rounds to zero. 1Current 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. 2Title I and Title V, Part A expenditures are expenditures from the original Title I grant and Part A of Title V grant under No Child Left Behind Act. The carryover expenditures are the expenditures made against the original Title I grant and Part A of Title V grant of the prior fiscal year. 3United States totals include the 50 states and the District of Columbia. 4Value affected by redistribution of reported values to correct for missing data items and/or to distribute state direct support expenditures. SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), “National Public Education Financial Survey (NPEFS),” fiscal year 2014, Final Version 2a. C-18 Table C-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: Fiscal years 2013 and 2014 [in thousands of dollars] Percentage difference FY 2013 inflation- adjusted2 and FY 2014 Revenue or expenditure (United States total1) FY 2013 (in FY 2013 dollars) FY 2013 (inflation-adjusted to FY 2014 dollars2) FY 2014 (in FY 2014 dollars) Total revenues $603,769,917 $613,201,539 $623,649,738 1.7 Local revenues 274,693,545 278,984,592 280,506,635 0.5 State revenues 273,215,485 277,483,443 288,637,122 4.0 Federal revenues 55,860,888 56,733,503 54,505,981 -3.9 Total expenditures3 606,813,352 616,292,515 625,018,277 1.4 Current expenditures4 535,795,823 544,165,606 553,501,209 1.7 Expenditures for instruction 325,682,380 330,769,936 336,426,927 1.7 Total support services expenditures 187,173,737 190,097,619 193,576,424 1.8 Students support services expenditures5 29,916,535 30,383,868 30,754,056 1.2 Current expenditures per pupil 10,771 10,939 11,066 1.2 Expenditures for construction 33,678,568 34,204,668 33,784,276 -1.2 Expenditures for land and existing structures 3,191,745 3,241,604 3,239,307 -0.1 Expenditures for equipment 8,850,257 8,988,509 9,414,740 4.7 Expenditures for interest on debt 17,265,542 17,535,251 17,152,459 -2.2 1United States totals include the 50 states and the District of Columbia. 2Data have been adjusted to FY 14 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. 3The 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). 4The subcategories of current expenditures do not include food services and enterprise operations. 5Expenditures 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),” fiscal year 2013, Final Version 2a; and fiscal year 2014, Final Version 2a. Digest of Education Statistics 2015, retrieved February 17, 2017, from http://nces.ed.gov/programs/digest/d15/tables/dt15_106.70.asp. www.ed.gov ies.ed.gov