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Lee HoffmanRegular School Districts
Regular school districts are public elementary and/or secondary school districts that provide general instruction and other education services and that do not focus primarily on special education or vocational education. Median revenues per pupil in regular school districts were $9,228 in FY 04 (table 10). Five percent of regular districts had total revenues per pupil of $6,621 or less, while 5 percent had total revenues per pupil of $18,071 or more. The federal range ratio, a measure of disparity in revenues (or expenditures) per pupil between the bottom 5 percent and top 5 percent of districts, was 1.7 for total revenues in FY 04. The federal range ratio of 1.7 indicates that the magnitude of the difference between total revenues for the 5th and 95th percentile of districts was approximately 170 percent.9 In terms of revenues per pupil by source, the largest disparity between the bottom and top 5 percent of regular districts was for federal revenues, with a federal range ratio of 12.0.
Median current expenditures per pupil for regular school districts were $7,860 in FY 04 (table 10). Five percent of regular districts had current expenditures per pupil of $5,855 or less, while 5 percent had current expenditures per pupil of $14,067 or more, with a federal range ratio of 1.4. In terms of expenditures per pupil by source, the largest disparity between the bottom and top 5 percent of regular districts was for capital outlay, with a federal range ratio of 147.1.
Independent Charter School Districts
Independent charter schools are public schools that are exempt from significant state or local rules that normally govern the operation and management of public schools. A charter school may be affiliated with a regular school district, a university, or a private organization; independent charter school districts are districts in which the charter schools are not affiliated with a regular school district.10 (For more information on charter schools, see appendix A). Median total revenues per pupil for independent charter school districts were $7,830 in FY 04, with 5 percent of independent charter school districts having total revenues per pupil of $5,384 or less and 5 percent having total revenues per pupil of $15,080 or more, resulting in a federal range ratio of 1.8 (table 10).
Median current expenditures per pupil for independent charter school districts were $6,862 in FY 04, with 5 percent of independent charter school districts spending $4,439 or less and 5 percent spending $12,729 or more (table 10). The federal range ratio of 1.9 indicates that independent charter school districts had a greater variation in spending per pupil than regular school districts, which had a federal range ratio of 1.4.
Regular Unified School Districts
Unified school districts serve students in all grades (PK–12 or K–12) and are a subset of regular school districts, which include both unified school districts and other school districts that serve narrower grade ranges (such as PK–6 or 9–12). Median total revenues per pupil for unified school districts were $9,003 in FY 04, with 90 percent of unified districts having total revenues per pupil between $6,640 and $15,580 (table 10). The federal range ratio of 1.3 indicates that unified school districts had less variation in total revenues per pupil than regular school districts as a whole, which had a federal range ratio of 1.7.
Median current expenditures per pupil for unified school districts were $7,689 in FY 04, with 90 percent of unified districts having current expenditures between $5,886 and $13,044 (table 10). The federal range ratio of 1.2 indicates that unified school districts had less variation in spending per pupil than both all regular school districts and independent charter school districts.
