Table 179.

Total expenditures for public elementary and secondary education, by function and subfunction: Selected years, 1990–91 through 2005–06

Function and subfunction	Expenditures (in thousands of current dollars)									Percentage distribution of current expenditures for public schools
	1990–91		1995–96	1999–2000	2000–01	2002–03	2003–04	2004–051	2005–06	1990–91	1995–96	1999–2000	2000–01	2002–03	2003–04	2004–051	2005–06
1	2		3	4	5	6	7	8	9	10	11	12	13	14	15	16	17
Total expenditures	$229,429,715		$293,646,490	$381,838,155	$410,811,185	$454,906,912	$474,241,531	$499,568,736	$528,734,539	†	†	†	†	†	†	†	†
Current expenditures for public schools	202,037,752		255,106,683	323,888,508	348,360,841	387,593,617	403,390,369	425,047,565	449,594,924	100.00	100.00	100.00	100.00	100.00	100.00	100.00	100.00
Salaries	132,730,931	2	165,806,160	210,158,874	224,305,806	246,349,926	252,179,893	261,572,535	273,150,116	65.70	64.99	64.89	64.39	63.56	62.52	61.54	60.75
Employee benefits	33,954,456	2	44,786,697	53,333,592	57,976,490	68,137,020	74,483,569	81,930,228	87,887,483	16.81	17.56	16.47	16.64	17.58	18.46	19.28	19.55
Purchased services	16,380,643	2	21,579,562	29,051,785	31,778,754	35,325,876	37,505,263	39,870,015	43,248,725	8.11	8.46	8.97	9.12	9.11	9.30	9.38	9.62
Tuition	1,192,505	2	1,590,468	2,231,250	2,458,366	3,298,588	3,327,600	3,605,864	4,168,859	0.59	0.62	0.69	0.71	0.85	0.82	0.85	0.93
Supplies	14,805,956	2	18,756,157	25,896,917	28,262,078	30,528,970	31,907,726	33,870,267	36,690,234	7.33	7.35	8.00	8.11	7.88	7.91	7.97	8.16
Other	2,973,261	2	2,587,639	3,216,089	3,579,347	3,953,237	3,986,317	4,198,655	4,449,507	1.47	1.01	0.99	1.03	1.02	0.99	0.99	0.99
Instruction	122,223,362		157,473,978	199,968,138	214,333,003	237,731,734	247,444,620	260,046,266	274,179,857	60.50	61.73	61.74	61.53	61.34	61.34	61.18	60.98
Salaries	90,742,284		114,580,985	145,071,564	154,512,089	168,828,934	172,998,433	179,124,955	186,905,065	44.91	44.91	44.79	44.35	43.56	42.89	42.14	41.57
Employee benefits	22,347,524		30,299,566	36,197,167	39,522,678	45,947,180	50,040,333	55,004,561	59,032,817	11.06	11.88	11.18	11.35	11.85	12.40	12.94	13.13
Purchased services	2,722,639		3,825,111	5,839,673	6,430,708	7,289,623	8,242,306	9,014,911	10,102,038	1.35	1.50	1.80	1.85	1.88	2.04	2.12	2.25
Tuition	1,192,505		1,590,468	2,231,250	2,458,366	3,298,588	3,327,600	3,605,864	4,168,859	0.59	0.62	0.69	0.71	0.85	0.82	0.85	0.93
Supplies	4,584,754		6,513,488	9,751,743	10,377,554	11,294,271	11,722,378	12,163,557	12,784,336	2.27	2.55	3.01	2.98	2.91	2.91	2.86	2.84
Other	633,656		664,360	876,741	1,031,608	1,073,139	1,113,570	1,132,418	1,186,741	0.31	0.26	0.27	0.30	0.28	0.28	0.27	0.26
Student support3	8,926,010		12,266,136	16,046,845	17,292,756	19,992,229	20,881,322	22,118,879	23,356,971	4.42	4.81	4.95	4.96	5.16	5.18	5.20	5.20
Salaries	6,565,965		8,885,707	11,496,451	12,354,464	14,030,739	14,485,849	15,173,471	15,833,312	3.25	3.48	3.55	3.55	3.62	3.59	3.57	3.52
Employee benefits	1,660,082		2,307,480	2,841,949	3,036,037	3,678,398	4,040,367	4,475,112	4,859,310	0.82	0.90	0.88	0.87	0.95	1.00	1.05	1.08
Purchased services	455,996		687,300	1,180,701	1,328,600	1,646,297	1,708,119	1,799,403	1,979,681	0.23	0.27	0.36	0.38	0.42	0.42	0.42	0.44
Supplies	191,482		247,262	389,044	421,838	470,505	464,635	483,889	497,201	0.09	0.10	0.12	0.12	0.12	0.12	0.11	0.11
Other	52,485		138,387	138,699	151,817	166,291	182,352	187,005	187,468	0.03	0.05	0.04	0.04	0.04	0.05	0.04	0.04
Instructional staff services4	8,467,142		10,070,241	14,640,411	15,926,856	18,568,413	19,091,186	20,387,692	21,924,660	4.19	3.95	4.52	4.57	4.79	4.73	4.80	4.88
Salaries	5,560,129		6,418,530	8,971,366	9,790,767	11,312,220	11,483,486	12,108,423	13,005,332	2.75	2.52	2.77	2.81	2.92	2.85	2.85	2.89
Employee benefits	1,408,217		1,719,377	2,169,051	2,356,440	2,909,834	3,157,356	3,546,696	3,898,171	0.70	0.67	0.67	0.68	0.75	0.78	0.83	0.87
Purchased services	622,487		925,403	1,776,849	2,003,598	2,332,965	2,474,229	2,731,885	2,944,703	0.31	0.36	0.55	0.58	0.60	0.61	0.64	0.65
Supplies	776,863		918,189	1,485,730	1,566,954	1,792,008	1,777,640	1,791,507	1,867,878	0.38	0.36	0.46	0.45	0.46	0.44	0.42	0.42
Other	99,445		88,743	237,415	209,097	221,387	198,476	209,181	208,576	0.05	0.03	0.07	0.06	0.06	0.05	0.05	0.05
General administration	5,791,253		5,878,493	6,698,006	7,108,291	7,960,378	8,266,957	8,510,315	8,920,041	2.87	2.30	2.07	2.04	2.05	2.05	2.00	1.98
Salaries	2,603,562		2,901,172	3,179,759	3,351,554	3,680,522	3,732,878	3,725,275	3,860,883	1.29	1.14	0.98	0.96	0.95	0.93	0.88	0.86
Employee benefits	777,381		828,483	938,113	1,000,698	1,166,775	1,262,864	1,375,298	1,479,556	0.38	0.32	0.29	0.29	0.30	0.31	0.32	0.33
Purchased services	1,482,427		1,626,178	1,941,822	2,099,032	2,384,109	2,505,398	2,635,243	2,735,714	0.73	0.64	0.60	0.60	0.62	0.62	0.62	0.61
Supplies	172,898		185,831	196,205	206,137	223,696	217,151	221,376	225,230	0.09	0.07	0.06	0.06	0.06	0.05	0.05	0.05
Other	754,985		336,828	442,107	450,870	505,276	548,666	553,123	618,657	0.37	0.13	0.14	0.13	0.13	0.14	0.13	0.14
School administration	11,695,344		14,831,159	18,381,292	19,580,890	21,791,580	22,597,918	24,155,908	25,277,042	5.79	5.81	5.68	5.62	5.62	5.60	5.68	5.62
Salaries	8,935,903		11,156,460	13,923,730	14,817,213	16,206,443	16,626,755	17,467,947	18,181,910	4.42	4.37	4.30	4.25	4.18	4.12	4.11	4.04
Employee benefits	2,257,783		2,963,991	3,455,390	3,689,689	4,341,364	4,710,083	5,217,866	5,622,342	1.12	1.16	1.07	1.06	1.12	1.17	1.23	1.25
Purchased services	247,750		384,908	573,003	611,638	718,442	754,181	896,782	862,664	0.12	0.15	0.18	0.18	0.19	0.19	0.21	0.19
Supplies	189,711		256,857	337,651	369,257	416,265	399,456	439,418	474,816	0.09	0.10	0.10	0.11	0.11	0.10	0.10	0.11
Other	64,197		68,943	91,519	93,093	109,066	107,444	133,896	135,311	0.03	0.03	0.03	0.03	0.03	0.03	0.03	0.03
Operation and maintenance	21,290,655		25,724,062	31,190,295	34,034,158	36,830,517	38,720,429	40,926,881	44,320,217	10.54	10.08	9.63	9.77	9.50	9.60	9.63	9.86
Salaries	8,849,559		10,454,854	12,745,457	13,461,242	14,596,762	14,811,588	15,344,880	16,028,083	4.38	4.10	3.94	3.86	3.77	3.67	3.61	3.57
Employee benefits	2,633,075		3,129,632	3,531,423	3,778,520	4,476,354	5,019,477	5,483,344	5,840,665	1.30	1.23	1.09	1.08	1.15	1.24	1.29	1.30
Purchased services	5,721,125		7,698,704	8,866,099	9,642,217	9,866,874	10,463,087	10,921,591	11,913,734	2.83	3.02	2.74	2.77	2.55	2.59	2.57	2.65
Supplies	3,761,738		4,214,201	5,801,242	6,871,845	7,543,937	8,091,029	8,832,550	10,147,971	1.86	1.65	1.79	1.97	1.95	2.01	2.08	2.26
Other	325,157		226,670	246,075	280,334	346,590	335,247	344,516	389,764	0.16	0.09	0.08	0.08	0.09	0.08	0.08	0.09
Student transportation	8,678,954		10,396,426	13,007,625	14,052,654	15,648,821	16,348,784	17,459,659	18,864,069	4.30	4.08	4.02	4.03	4.04	4.05	4.11	4.20
Salaries	3,285,127		3,933,969	5,061,209	5,406,092	5,974,787	6,105,136	6,379,953	6,701,455	1.63	1.54	1.56	1.55	1.54	1.51	1.50	1.49
Employee benefits	892,985		1,207,961	1,464,249	1,592,127	1,905,504	2,119,101	2,333,027	2,535,296	0.44	0.47	0.45	0.46	0.49	0.53	0.55	0.56
Purchased services	3,345,232		4,257,805	5,331,435	5,767,462	6,450,377	6,736,968	7,054,340	7,561,565	1.66	1.67	1.65	1.66	1.66	1.67	1.66	1.68
Supplies	961,447		836,450	1,034,323	1,159,350	1,130,478	1,192,548	1,501,906	1,867,495	0.48	0.33	0.32	0.33	0.29	0.30	0.35	0.42
Other	194,163		160,239	116,410	127,623	187,675	195,031	190,433	198,259	0.10	0.06	0.04	0.04	0.05	0.05	0.04	0.04
Other support services5	5,587,837		7,039,408	10,188,917	11,439,134	13,231,082	13,488,270	14,058,464	14,465,937	2.77	2.76	3.15	3.28	3.41	3.34	3.31	3.22
Salaries	2,900,394		3,450,836	4,930,099	5,521,381	6,234,410	6,344,591	6,437,831	6,577,129	1.44	1.35	1.52	1.58	1.61	1.57	1.51	1.46
Employee benefits	980,859		1,182,229	1,433,054	1,594,540	2,019,058	2,265,789	2,486,442	2,483,366	0.49	0.46	0.44	0.46	0.52	0.56	0.58	0.55
Purchased services	798,922		1,362,961	2,462,775	2,783,176	3,283,907	3,185,599	3,277,148	3,455,292	0.40	0.53	0.76	0.80	0.85	0.79	0.77	0.77
Supplies	294,527		398,534	573,670	626,889	717,844	766,110	771,940	793,997	0.15	0.16	0.18	0.18	0.19	0.19	0.18	0.18
Other	613,135		644,849	789,319	913,148	975,863	926,181	1,085,102	1,156,153	0.30	0.25	0.24	0.26	0.25	0.23	0.26	0.26
Food services	8,430,490		10,648,844	12,948,807	13,816,635	14,930,942	15,652,674	16,423,973	17,263,582	4.17	4.17	4.00	3.97	3.85	3.88	3.86	3.84
Salaries	—		3,844,285	4,606,262	4,966,092	5,325,744	5,409,803	5,606,416	5,842,948	†	1.51	1.42	1.43	1.37	1.34	1.32	1.30
Employee benefits	—		1,103,433	1,267,921	1,381,923	1,636,523	1,790,483	1,934,067	2,059,918	†	0.43	0.39	0.40	0.42	0.44	0.46	0.46
Purchased services	—		627,902	897,762	923,091	1,155,396	1,252,027	1,332,761	1,464,511	†	0.25	0.28	0.26	0.30	0.31	0.31	0.33
Supplies	—		4,916,299	6,041,001	6,420,201	6,641,477	7,009,747	7,385,373	7,727,182	†	1.93	1.87	1.84	1.71	1.74	1.74	1.72
Other	—		156,924	135,861	125,327	171,801	190,613	165,355	169,023	†	0.06	0.04	0.04	0.04	0.05	0.04	0.04
Enterprise operations6	946,705		777,937	818,172	776,463	907,921	898,209	959,528	1,022,549	0.47	0.30	0.25	0.22	0.23	0.22	0.23	0.23
Salaries	—		179,360	172,977	124,913	159,366	181,374	203,383	213,999	†	0.07	0.05	0.04	0.04	0.04	0.05	0.05
Employee benefits	—		44,545	35,276	23,837	56,031	77,717	73,816	76,042	†	0.02	0.01	0.01	0.01	0.02	0.02	0.02
Purchased services	—		183,288	181,666	189,230	197,885	183,349	205,951	228,823	†	0.07	0.06	0.05	0.05	0.05	0.05	0.05
Supplies	—		269,046	286,309	242,052	298,489	267,031	278,751	304,129	†	0.11	0.09	0.07	0.08	0.07	0.07	0.07
Other	—		101,697	141,943	196,430	196,150	188,738	197,628	199,556	†	0.04	0.04	0.06	0.05	0.05	0.05	0.04
Other current expenditures	3,295,717		4,724,659	5,457,015	6,063,700	6,873,762	6,927,551	7,691,468	7,417,761	†	†	†	†	†	†	†	†
Community services	964,370		1,728,669	2,151,043	2,426,189	2,695,832	2,720,844	2,813,379	3,015,207	†	†	†	†	†	†	†	†
Private school programs	527,609		781,148	961,203	1,026,695	1,161,470	1,146,373	1,236,495	1,389,204	†	†	†	†	†	†	†	†
Adult education	1,365,523		1,500,438	1,715,332	1,838,265	2,005,813	1,968,046	1,964,631	2,003,291	†	†	†	†	†	†	†	†
Community colleges	5,356		7,746	265	351	460	210	435	354	†	†	†	†	†	†	†	†
Other	432,858		706,657	629,172	772,200	1,010,187	1,092,079	1,676,529	1,009,704	†	†	†	†	†	†	†	†
Capital outlay7	19,771,478		27,555,667	43,357,186	46,220,704	48,940,374	50,842,973	53,528,382	57,375,299	†	†	†	†	†	†	†	†
Public schools	19,655,496		27,457,489	42,231,206	46,078,494	48,833,138	50,731,632	53,430,719	57,281,425	†	†	†	†	†	†	†	†
Other current expenditures	115,982		98,179	125,980	142,210	107,236	111,341	97,663	93,874	†	†	†	†	†	†	†	†
Interest on school debt	4,324,768		6,259,480	9,135,445	10,165,940	11,499,160	13,080,638	13,301,322	14,346,556	†	†	†	†	†	†	†	†

— Not available. † Not applicable. 1 Data have been revised from previously published figures. 2 Includes estimated data for subfunctions of food services and enterprise operations. 3 Includes expenditures for guidance, health, attendance, and speech pathology services. 4 Includes expenditures for curriculum development, staff training, libraries, and media and computer centers. 5 Includes business support services concerned with paying, transporting, exchanging, and maintaining goods and services for local education agencies; central support services, including planning, research, evaluation, information, staff, and data processing services; and other support services. 6 Includes expenditures for operations funded by sales of products or services (e.g., school bookstore or computer time). Includes very small amounts for direct program support made by state education agencies for local school districts. 7 Includes expenditures for property, and for buildings and alterations completed by school district staff or contractors. NOTE: Excludes expenditures for state education agencies. Data are not adjusted for changes in the purchasing power of the dollar due to inflation. 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," 1990–91 through 2005–06. (This table was prepared April 2008.)