Elementary and Secondary Education

Finance

Table A-19-2. 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 1988–89, 1998–99, and 2008–09

Function and object	Expenditures [in constant 2010–11 dollars]			Percentage distribution of current expenditures			Percent change of current expenditures
Function and object	1988-89	1998-99	2008-09	1988-89	1998-99	2008-09	1988–89 to 1998–99	1998–99 to 2008–09	1988–89 to 2008–09
Current expenditures	$7,856	$8,747	$10,909	100.0	100.0	100.0	11.3	24.7	38.9

Instruction	4,781	5,394	6,649	60.9	61.7	61.0	12.8	23.3	39.1
Salaries	3,507	3,916	4,487	44.6	44.8	41.1	11.7	14.6	27.9
Employee benefits	842	983	1,493	10.7	11.2	13.7	16.7	51.9	77.3
Purchased services	117	159	267	1.5	1.8	2.5	36.0	68.3	128.9
Supplies	177	248	280	2.2	2.8	2.6	40.4	12.9	58.5
Tuition and other	53	88	122	0.7	1.0	1.1	67.4	38.3	131.6

Administration	881	947	1,181	11.2	10.8	10.8	7.5	24.8	34.2
Salaries	545	592	695	6.9	6.8	6.4	8.7	17.4	27.6
Employee benefits	149	157	243	1.9	1.8	2.2	5.1	55.4	63.3
Purchased services	102	129	169	1.3	1.5	1.6	26.7	31.3	66.3
Supplies	25	30	32	0.3	0.3	0.3	17.3	8.2	27.0
Other	44	39	42	0.6	0.4	0.4	-10.8	6.0	-5.5

Student and staff support¹	641	824	1,116	8.2	9.4	10.2	28.6	35.4	74.1
Salaries	447	555	711	5.7	6.3	6.5	24.3	28.0	59.1
Employee benefits	107	137	227	1.4	1.6	2.1	28.3	65.6	112.4
Purchased services	37	75	120	0.5	0.9	1.1	103.4	60.7	226.8
Supplies	35	48	49	0.4	0.5	0.5	35.4	4.1	40.9
Other	4	10	9	0.1	0.1	0.1	127.1	-12.1	99.6

Operation and maintenance	868	849	1,064	11.1	9.7	9.8	-2.2	25.4	22.6
Student transportation	333	353	456	4.2	4.0	4.2	6.1	29.1	37.0
Food services	334	355	416	4.2	4.1	3.8	6.3	17.4	24.8
Enterprise operations²	19	25	26	0.2	0.3	0.2	34.9	2.4	38.1

¹Includes expenditures for student support services and instructional support services.
²Includes expenditures for operations funded by sales of products or services, along with amounts for direct program support made available by state education agencies for local school districts.
NOTE: Detail may not sum to totals because of rounding. Estimates are revised from previously published figures. Expenditures are in constant 2010–11 dollars, adjusted using the Consumer Price Index (CPI). For more information about the CPI, see Appendix C – Finances. Current 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). Breakouts of operation and maintenance, student transportation, food services and enterprise operations by object are also available, but are not shown. For more information about classifications of expenditures, see Appendix C – Finances. 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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