Skip Navigation
small NCES header image
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.)
Would you like to help us improve our products and website by taking a short survey?

YES, I would like to take the survey

or

No Thanks

The survey consists of a few short questions and takes less than one minute to complete.
National Center for Education Statistics - http://nces.ed.gov
U.S. Department of Education