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Section Image Contexts of Elementary and Secondary Education: Finance
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Participation in Education
 
2. Learner Outcomes
 
3. Student Effort and Educational Progress
 
4. Contexts of Elementary and Secondary Education
 
Introduction
 
School Characteristics and Climate
 
Teachers and Staff
 
Learning Opportunities
 
Special Programs
 
School Choice
 
Finance
 
- Public School Revenue Sources
 
- Public School Expenditures
 
- Variations in Instruction Expenditures
 
- Public School Expenditures by District Poverty
 
- Public Effort to Fund Elementary and Secondary Education
 
- Education Expenditures by Country
 
5. Contexts of Postsecondary Education

Bibliography
Public School Expenditures

Total expenditures per student in public elementary and secondary schools rose 31 percent in constant dollars from 1989-90 through 2005-06, with interest on school debt increasing faster than current expenditures or capital outlay.

Total expenditures per student in fall enrollment in public elementary and secondary schools rose 31 percent in constant dollars between 1989-90 and 2005-06, from $8,627 to $11,293 (see table A-34-1). Most of this increase occurred after 1997-98. The various components of expenditures increased at different rates during this time period. Spending on interest on school debt per student increased the fastest, at 100 percent (from $155 to $311), followed by capital outlay at 70 percent (from $731 to $1,243), and current expenditures at 26 percent (from $7,741 to $9,739).

In the 2005-06 school year, payments of salaries for instructional and noninstructional staff, after adjusting for inflation, were about $5,917, or 61 percent of the $9,739 spent on current expenditures per student in public elementary and secondary schools. From 1989-90 through 2005-06, the amount of current expenditures per student spent on salaries increased 17 percent, while the percentage of current expenditures spent on salaries during this period decreased 5 percentage points, from 66 to 61 percent. The amounts of current expenditures spent on employee benefits and purchased services each increased 47 percent during this period, and the percentage of current expenditures spent on employee benefits and purchased services correspondingly increased as well (from 17 to 20 percent for employee benefits and from 8 to 10 percent for purchased services). In each year from 1989-90 through 2005-06, the percentage of current expenditures spent on tuition and other expenditures was about 2 percent.

Among the major functions of current expenditures, spending on student and staff support increased the most (49 percent) between 1989-90 and 2005-06, followed by instruction (27 percent) and transportation (24 percent) (see table A-34-2). Spending on three other functions of current expenditures also increased: operation and maintenance (15 percent), food services (12 percent), and administration (10 percent). Of the seven functions of current expenditures, only spending on enterprise operations declined (38 percent).

In the 2005-06 school year, 61 percent of the $9,739 spent on current expenditures in public elementary and secondary schools went toward instruction expenditures such as salaries and benefits of teachers (see table A-34-2). About 13 percent went toward student and staff support, 10 percent toward operation and maintenance, 8 percent toward administration, 4 percent each toward transportation and food services, and less than 1 percent toward enterprise operations.

Technical Notes

Expenditures have been adjusted for the effects of inflation using the Consumer Price Index (CPI) and are in constant 2007-08 dollars. For more information about the CPI, see supplemental note 10. Current expenditures are presented by both the service or commodity bought (object) as well as the activity that is supported by the service or commodity bought (function). Total expenditures exclude "Other current expenditures," such as community services, private school programs, adult education, and other programs not allocable to expenditures per student at public schools. Enterprise operations include expenditures for operations funded by sales of products or services together with amounts for direct program support made available by state education agencies for local school districts. For more information about the classifications of expenditures, see supplemental note 10. For more information about the Common Core of Data (CCD), see supplemental note 3.


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Charts  

Figure 34-1: Percentage change in total expenditures per student in fall enrollment in public elementary and secondary schools, by expenditure type and objects of current expenditures: School years 1989-90 to 2005-06

Figure 34-2: Current expenditures per student in fall enrollment in public elementary and secondary schools, by expenditure object: School years 1989-90 through 2005-06

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Tables  

Table A-34-1: Total expenditures per student in fall enrollment in public elementary and secondary schools by type and object, percentage distribution of current expenditures by object, and percent change of total expenditures by type and object: School years 1989-90 through 2005-06

Table A-34-2: Current expenditures per student in fall enrollment in public elementary and secondary schools, percentage distribution of current expenditures, and percent change of current expenditures, by function and object: School years 1989-90 through 2005-06

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