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Revenues and Expenditures for Public Elementary and Secondary School Districts: School Year 2005–06 (Fiscal Year 2006)
NCES 2008-345
July 2008


Table 5.  Expenditures per pupil at the 5th, median, and 95th percentile cutpoints and federal range ratio for public elementary and secondary school districts in the United States, by district type and type of expenditure: Fiscal year 2006
 
District type and expenditure type Expenditures per pupil Federal range ratio1
5th percentile Median 95th percentile
Regular school districts2        
Total expenditures3  $7,061 $9,799 $19,066 1.7
Total current4  6,464 8,587 16,150 1.5
Instruction and instruction-related  4,062 5,528 10,351 1.5
Support services  2,013 3,005 6,125 2.0
Other elementary/secondary current  53 379 733 12.8
Capital outlay5  29 396 3,719 129.2
Other programs6  0 11 296
Payments to state and local governments  0 0 218
Interest on long-term debt  0 143 729
Payments to other districts, private schools, and charter schools  0 95 2,006
         
Independent charter school districts7        
Total expenditures3  $4,993 $7,971 $16,937 2.4
Total current4  4,728 7,499 15,095 2.2
Instruction and instruction-related  2,177 4,123 8,977 3.1
Support services  1,253 3,250 6,750 4.4
Other elementary/secondary current  0 108 716
Capital outlay5  0 52 2,487
Other programs6  0 0 376
Payments to state and local governments  0 0 46
Interest on long-term debt  0 0 389
Payments to other districts, private schools, and charter schools  0 0 128
† Not applicable.
1 The federal range ratio indicates the difference between the amount per pupil of the district at the 95th percentile and the district at the 5th percentile divided by the amount per pupil for the district at the 5th percentile.
2 Regular school districts are school districts that provide instruction and other education services and that do not focus primarily on special education or vocational education. Education service agencies and independent charter school districts are also excluded from this category. School districts that have both charter and noncharter schools are included in this category.
3 Total expenditures do not include payments to other school districts and payments to private schools and charter schools.
4 Total current expenditures include instruction, instruction-related, support services, and other elementary/secondary current expenditures, but exclude expenditures on capital outlay, other programs and payments to state and local governments, interest on long-term debt, payments to other school districts, and payments to private and charter schools.
5 Capital outlay expenditures are those for school construction, property, and equipment.
6 Other programs include community services, adult education, and community colleges.
7 All associated schools are charter schools.
NOTE: How to read this table: Using regular school districts, total expenditures as an example, this table shows that 5 percent of regular school districts have total expenditures per pupil of $7,061 or less. If all regular school districts were listed by size of total expenditures per pupil, the district at the midpoint (median) would have total expenditures per pupil of $9,799. Five percent of regular districts have total expenditures per pupil of $19,066 or more. The federal range ratio shows that the total expenditures per pupil for district at the 95th percentile are approximately 170 percent higher than the total expenditures per pupil for district at the 5th percentile. Median expenditures are reported for each data item, so details do not sum to totals. Only regular school districts matching the Common Core of Data (CCD) "Local Education Agency Universe Survey" and with student membership greater than zero were used in creating this table; 92.1 percent of all school districts met these criteria. Regular independent charter school districts matching the Common Core of Data (CCD) "Local Education Agency Universe Survey" with revenues greater than zero and expenditures greater than zero were included in the charter school analysis; 97.6 percent of charter school districts met these criteria.
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "School District Finance Survey (F-33)," fiscal year 2006, Version 1a.

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