Table 188.

Total expenditures for public elementary and secondary education, by function and subfunction: Selected years, 1990-91 through 2007-08

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	2004-05	2005-06	2006-071	2007-08	1990-91	1995-96	1999-2000	2000-01	2004-05	2005-06	2006-071	2007-08
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	$499,568,736	$528,268,772	$562,194,807	$596,610,358	†	†	†	†	†	†	†	†
Current expenditures for    public schools	202,037,752		255,106,683	323,888,508	348,360,841	425,047,565	449,131,342	476,814,206	506,827,246	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	261,572,535	273,142,308	288,146,674	303,919,546	65.70	64.99	64.89	64.39	61.54	60.82	60.43	59.97
Employee benefits	33,954,456	2	44,786,697	53,333,592	57,976,490	81,930,228	87,888,909	95,308,994	103,000,384	16.81	17.56	16.47	16.64	19.28	19.57	19.99	20.32
Purchased services	16,380,643	2	21,579,562	29,051,785	31,778,754	39,870,015	43,195,665	46,266,516	49,258,021	8.11	8.46	8.97	9.12	9.38	9.62	9.70	9.72
Tuition	1,192,505	2	1,590,468	2,231,250	2,458,366	3,605,864	3,828,079	3,951,411	4,577,028	0.59	0.62	0.69	0.71	0.85	0.85	0.83	0.90
Supplies	14,805,956	2	18,756,157	25,896,917	28,262,078	33,870,267	36,637,037	38,378,936	41,365,668	7.33	7.35	8.00	8.11	7.97	8.16	8.05	8.16
Other	2,973,261	2	2,587,639	3,216,089	3,579,347	4,198,655	4,439,345	4,761,675	4,706,598	1.47	1.01	0.99	1.03	0.99	0.99	1.00	0.93
Instruction	122,223,362		157,473,978	199,968,138	214,333,003	260,046,266	273,760,798	290,678,482	308,236,203	60.50	61.73	61.74	61.53	61.18	60.95	60.96	60.82
Salaries	90,742,284		114,580,985	145,071,564	154,512,089	179,124,955	186,905,065	196,900,968	206,680,102	44.91	44.91	44.79	44.35	42.14	41.61	41.30	40.78
Employee benefits	22,347,524		30,299,566	36,197,167	39,522,678	55,004,561	59,032,817	64,153,369	69,283,943	11.06	11.88	11.18	11.35	12.94	13.14	13.45	13.67
Purchased services	2,722,639		3,825,111	5,839,673	6,430,708	9,014,911	10,083,561	10,997,609	12,245,531	1.35	1.50	1.80	1.85	2.12	2.25	2.31	2.42
Tuition	1,192,505		1,590,468	2,231,250	2,458,366	3,605,864	3,828,079	3,951,411	4,577,028	0.59	0.62	0.69	0.71	0.85	0.85	0.83	0.90
Supplies	4,584,754		6,513,488	9,751,743	10,377,554	12,163,557	12,731,138	13,359,899	14,141,015	2.27	2.55	3.01	2.98	2.86	2.83	2.80	2.79
Other	633,656		664,360	876,741	1,031,608	1,132,418	1,180,138	1,315,226	1,308,584	0.31	0.26	0.27	0.30	0.27	0.26	0.28	0.26
Student support3	8,926,010		12,266,136	16,046,845	17,292,756	22,118,879	23,336,224	25,207,881	27,385,688	4.42	4.81	4.95	4.96	5.20	5.20	5.29	5.40
Salaries	6,565,965		8,885,707	11,496,451	12,354,464	15,173,471	15,833,312	16,868,875	18,233,727	3.25	3.48	3.55	3.55	3.57	3.53	3.54	3.60
Employee benefits	1,660,082		2,307,480	2,841,949	3,036,037	4,475,112	4,859,310	5,352,820	5,895,645	0.82	0.90	0.88	0.87	1.05	1.08	1.12	1.16
Purchased services	455,996		687,300	1,180,701	1,328,600	1,799,403	1,958,934	2,141,301	2,378,230	0.23	0.27	0.36	0.38	0.42	0.44	0.45	0.47
Supplies	191,482		247,262	389,044	421,838	483,889	497,201	521,050	547,414	0.09	0.10	0.12	0.12	0.11	0.11	0.11	0.11
Other	52,485		138,387	138,699	151,817	187,005	187,468	323,835	330,672	0.03	0.05	0.04	0.04	0.04	0.04	0.07	0.07
Instructional staff
services4	8,467,142		10,070,241	14,640,411	15,926,856	20,387,692	21,923,223	23,156,534	25,362,608	4.19	3.95	4.52	4.57	4.80	4.88	4.86	5.00
Salaries	5,560,129		6,418,530	8,971,366	9,790,767	12,108,423	13,005,332	13,753,355	15,212,060	2.75	2.52	2.77	2.81	2.85	2.90	2.88	3.00
Employee benefits	1,408,217		1,719,377	2,169,051	2,356,440	3,546,696	3,898,171	4,225,114	4,688,289	0.70	0.67	0.67	0.68	0.83	0.87	0.89	0.93
Purchased services	622,487		925,403	1,776,849	2,003,598	2,731,885	2,944,703	3,071,613	3,297,244	0.31	0.36	0.55	0.58	0.64	0.66	0.64	0.65
Supplies	776,863		918,189	1,485,730	1,566,954	1,791,507	1,867,878	1,894,927	1,956,790	0.38	0.36	0.46	0.45	0.42	0.42	0.40	0.39
Other	99,445		88,743	237,415	209,097	209,181	207,139	211,525	208,224	0.05	0.03	0.07	0.06	0.05	0.05	0.04	0.04
General administration	5,791,253		5,878,493	6,698,006	7,108,291	8,510,315	8,920,041	9,338,308	9,927,371	2.87	2.30	2.07	2.04	2.00	1.99	1.96	1.96
Salaries	2,603,562		2,901,172	3,179,759	3,351,554	3,725,275	3,860,883	4,024,030	4,294,623	1.29	1.14	0.98	0.96	0.88	0.86	0.84	0.85
Employee benefits	777,381		828,483	938,113	1,000,698	1,375,298	1,479,556	1,560,360	1,681,939	0.38	0.32	0.29	0.29	0.32	0.33	0.33	0.33
Purchased services	1,482,427		1,626,178	1,941,822	2,099,032	2,635,243	2,735,714	2,902,431	3,035,764	0.73	0.64	0.60	0.60	0.62	0.61	0.61	0.60
Supplies	172,898		185,831	196,205	206,137	221,376	225,230	227,885	241,967	0.09	0.07	0.06	0.06	0.05	0.05	0.05	0.05
Other	754,985		336,828	442,107	450,870	553,123	618,657	623,601	673,078	0.37	0.13	0.14	0.13	0.13	0.14	0.13	0.13
School administration	11,695,344		14,831,159	18,381,292	19,580,890	24,155,908	25,277,042	26,875,507	28,335,630	5.79	5.81	5.68	5.62	5.68	5.63	5.64	5.59
Salaries	8,935,903		11,156,460	13,923,730	14,817,213	17,467,947	18,181,910	19,209,872	20,180,391	4.42	4.37	4.30	4.25	4.11	4.05	4.03	3.98
Employee benefits	2,257,783		2,963,991	3,455,390	3,689,689	5,217,866	5,622,342	6,092,292	6,554,688	1.12	1.16	1.07	1.06	1.23	1.25	1.28	1.29
Purchased services	247,750		384,908	573,003	611,638	896,782	862,664	947,665	973,281	0.12	0.15	0.18	0.18	0.21	0.19	0.20	0.19
Supplies	189,711		256,857	337,651	369,257	439,418	474,816	481,794	484,433	0.09	0.10	0.10	0.11	0.10	0.11	0.10	0.10
Other	64,197		68,943	91,519	93,093	133,896	135,311	143,884	142,837	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	40,926,881	44,313,835	46,828,916	49,360,206	10.54	10.08	9.63	9.77	9.63	9.87	9.82	9.74
Salaries	8,849,559		10,454,854	12,745,457	13,461,242	15,344,880	16,021,701	16,837,148	17,657,577	4.38	4.10	3.94	3.86	3.61	3.57	3.53	3.48
Employee benefits	2,633,075		3,129,632	3,531,423	3,778,520	5,483,344	5,840,665	6,276,703	6,701,602	1.30	1.23	1.09	1.08	1.29	1.30	1.32	1.32
Purchased services	5,721,125		7,698,704	8,866,099	9,642,217	10,921,591	11,913,734	12,650,704	13,050,969	2.83	3.02	2.74	2.77	2.57	2.65	2.65	2.58
Supplies	3,761,738		4,214,201	5,801,242	6,871,845	8,832,550	10,147,971	10,648,015	11,505,413	1.86	1.65	1.79	1.97	2.08	2.26	2.23	2.27
Other	325,157		226,670	246,075	280,334	344,516	389,764	416,345	444,645	0.16	0.09	0.08	0.08	0.08	0.09	0.09	0.09
Student transportation	8,678,954		10,396,426	13,007,625	14,052,654	17,459,659	18,850,234	19,979,068	21,535,686	4.30	4.08	4.02	4.03	4.11	4.20	4.19	4.25
Salaries	3,285,127		3,933,969	5,061,209	5,406,092	6,379,953	6,701,455	7,080,752	7,506,954	1.63	1.54	1.56	1.55	1.50	1.49	1.49	1.48
Employee benefits	892,985		1,207,961	1,464,249	1,592,127	2,333,027	2,535,296	2,719,742	2,867,642	0.44	0.47	0.45	0.46	0.55	0.56	0.57	0.57
Purchased services	3,345,232		4,257,805	5,331,435	5,767,462	7,054,340	7,547,730	8,085,392	8,555,590	1.66	1.67	1.65	1.66	1.66	1.68	1.70	1.69
Supplies	961,447		836,450	1,034,323	1,159,350	1,501,906	1,867,495	1,937,360	2,427,056	0.48	0.33	0.32	0.33	0.35	0.42	0.41	0.48
Other	194,163		160,239	116,410	127,623	190,433	198,259	155,822	178,443	0.10	0.06	0.04	0.04	0.04	0.04	0.03	0.04
Other support services5	5,587,837		7,039,408	10,188,917	11,439,134	14,058,464	14,463,815	15,514,445	16,308,055	2.77	2.76	3.15	3.28	3.31	3.22	3.25	3.22
Salaries	2,900,394		3,450,836	4,930,099	5,521,381	6,437,831	6,577,129	7,140,671	7,517,174	1.44	1.35	1.52	1.58	1.51	1.46	1.50	1.48
Employee benefits	980,859		1,182,229	1,433,054	1,594,540	2,486,442	2,483,366	2,658,808	2,980,937	0.49	0.46	0.44	0.46	0.58	0.55	0.56	0.59
Purchased services	798,922		1,362,961	2,462,775	2,783,176	3,277,148	3,455,292	3,664,598	3,777,815	0.40	0.53	0.76	0.80	0.77	0.77	0.77	0.75
Supplies	294,527		398,534	573,670	626,889	771,940	793,997	874,764	988,513	0.15	0.16	0.18	0.18	0.18	0.18	0.18	0.20
Other	613,135		644,849	789,319	913,148	1,085,102	1,154,031	1,175,605	1,043,616	0.30	0.25	0.24	0.26	0.26	0.26	0.25	0.21
Food services	8,430,490		10,648,844	12,948,807	13,816,635	16,423,973	17,263,582	18,150,488	19,191,507	4.17	4.17	4.00	3.97	3.86	3.84	3.81	3.79
Salaries	—		3,844,285	4,606,262	4,966,092	5,606,416	5,841,522	6,092,744	6,332,706	†	1.51	1.42	1.43	1.32	1.30	1.28	1.25
Employee benefits	—		1,103,433	1,267,921	1,381,923	1,934,067	2,061,344	2,186,495	2,264,203	†	0.43	0.39	0.40	0.46	0.46	0.46	0.45
Purchased services	—		627,902	897,762	923,091	1,332,761	1,464,511	1,558,949	1,700,954	†	0.25	0.28	0.26	0.31	0.33	0.33	0.34
Supplies	—		4,916,299	6,041,001	6,420,201	7,385,373	7,727,182	8,123,362	8,727,213	†	1.93	1.87	1.84	1.74	1.72	1.70	1.72
Other	—		156,924	135,861	125,327	165,355	169,023	188,937	166,431	†	0.06	0.04	0.04	0.04	0.04	0.04	0.03
Enterprise operations6	946,705		777,937	818,172	776,463	959,528	1,022,549	1,084,578	1,184,293	0.47	0.30	0.25	0.22	0.23	0.23	0.23	0.23
Salaries	—		179,360	172,977	124,913	203,383	213,999	238,259	304,233	†	0.07	0.05	0.04	0.05	0.05	0.05	0.06
Employee benefits	—		44,545	35,276	23,837	73,816	76,042	83,290	81,496	†	0.02	0.01	0.01	0.02	0.02	0.02	0.02
Purchased services	—		183,288	181,666	189,230	205,951	228,823	246,253	242,643	†	0.07	0.06	0.05	0.05	0.05	0.05	0.05
Supplies	—		269,046	286,309	242,052	278,751	304,129	309,881	345,854	†	0.11	0.09	0.07	0.07	0.07	0.06	0.07
Other	—		101,697	141,943	196,430	197,628	199,556	206,895	210,068	†	0.04	0.04	0.06	0.05	0.04	0.04	0.04
Other current expenditures	3,295,717		4,724,659	5,457,015	6,063,700	7,691,468	7,415,575	7,804,253	8,307,762	†	†	†	†	†	†	†	†
Community services	964,370		1,728,669	2,151,043	2,426,189	2,813,379	3,015,207	3,105,955	3,289,779	†	†	†	†	†	†	†	†
Private school programs	527,609		781,148	961,203	1,026,695	1,236,495	1,389,204	1,445,984	1,564,201	†	†	†	†	†	†	†	†
Adult education	1,365,523		1,500,438	1,715,332	1,838,265	1,964,631	2,001,459	2,047,409	2,148,350	†	†	†	†	†	†	†	†
Community colleges	5,356		7,746	265	351	435	0	31,352	32,694	†	†	†	†	†	†	†	†
Other	432,858		706,657	629,172	772,200	1,676,529	1,009,704	1,173,552	1,272,738	†	†	†	†	†	†	†	†
Capital outlay7	19,771,478		27,555,667	43,357,186	46,220,704	53,528,382	57,375,299	62,863,465	65,779,861	†	†	†	†	†	†	†	†
Public schools	19,655,496		27,457,489	43,231,206	46,078,494	53,430,719	57,281,425	62,763,411	65,685,300	†	†	†	†	†	†	†	†
Other current expenditures	115,982		98,179	125,980	142,210	97,663	93,874	100,054	94,561	†	†	†	†	†	†	†	†
Interest on school debt	4,324,768		6,259,480	9,135,445	10,165,940	13,301,322	14,346,556	14,712,882	15,695,488	†	†	†	†	†	†	†	†

—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 2007-08. (This table was prepared August 2010.)