Elementary and Secondary Education

Finance

Table A-19-1. Total expenditures per student in fall enrollment in public elementary and secondary schools, percentage distribution of current expenditures, and percent change of total expenditures, by type and object: School years 1988–89, 1998–99, and 2008–09

Type and object	Expenditures			Percentage distribution of current expenditures			Percent change of expenditures
Type and object	1988-89¹	1998-99	2008-09	1988-89¹	1998-99	2008-09	1988–89¹ to 1998–99	1998–99 to 2008–09	1988–89¹ to 2008–09
	[In current dollars]
Total expenditures ²	$4,734	$7,531	$12,274	†	†	†	59.1	63.0	159.3
Current expenditures	4,307	6,508	10,591	100.0	100.0	100.0	51.1	62.7	145.9
Salaries	2,798	4,225	6,384	65.0	64.9	60.3	51.0	51.1	128.2
Employee benefits	694	1,078	2,157	16.1	16.6	20.4	55.3	100.1	210.6
Purchased services	361	583	1,035	8.4	9.0	9.8	61.3	77.5	186.4
Supplies	309	507	826	7.2	7.8	7.8	64.2	63.0	167.6
Tuition and other	71	115	189	1.7	1.8	1.8	60.7	64.9	165.0
Capital outlay	349	847	1,343	†	†	†	142.3	58.5	284.2
Interest on school debt	77	176	341	†	†	†	128.4	93.4	341.7

	[In constant 2010–11 dollars]
Total expenditures ²	$8,634	$10,122	$12,643	†	†	†	17.2	24.9	46.4
Current expenditures	7,856	8,747	10,909	100.0	100.0	100.0	11.3	24.7	38.9
Salaries	5,103	5,679	6,575	65.0	64.9	60.3	11.3	15.8	28.8
Employee benefits	1,267	1,449	2,222	16.1	16.6	20.4	14.4	53.3	75.4
Purchased services	659	783	1,066	8.4	9.0	9.8	18.9	36.0	61.7
Supplies	563	682	851	7.2	7.8	7.8	21.0	24.9	51.1
Tuition and other	130	154	195	1.7	1.8	1.8	18.4	26.4	49.7
Capital outlay	637	1,138	1,383	†	†	†	78.5	21.5	116.9
Interest on school debt	141	237	351	†	†	†	68.3	48.2	149.4

† Not applicable.
¹Includes estimated data for 1988–89 for food services and enterprise operations by object because those data were not collected for that year.
²Excludes "Other current expenditures" such as community services, private school programs, adult education, and other programs not allocable to expenditures per student at public schools.
NOTE: Detail may not sum to totals because of rounding. Estimates are revised from previous editions. Expenditures have been adjusted for the effects of inflation using the Consumer Price Index (CPI) and are in 2010–11 constant dollars. The category of total expenditures is broken down by type (current expenditures, capital outlay, and interest on debt). Current expenditures, which is one component of total expenditures, can be broken down by both the service or commodity bought (object) as well as the activity that is supported by the service or commodity bought (function). Detailed expenditures of operations and maintenance, student transportation, food services, and enterprise operations are not shown. For more information about the CPI and classifications of expenditures, see Appendix C – Finance. For more information about the Common Core of Data (CCD), see Appendix B – Guide to Sources.
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), “National Public Education Financial Survey,” 1988–89, 1998–99, and 2008–09.

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