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Table 6.  Expenditures per pupil at the 5th percentile, median, and 95th percentile cutpoints and federal range ratio for states that reported both public elementary and secondary regular school districts and independent charter school districts, by district type and type of expenditure: Fiscal year 2008

District type and expenditure type Expenditures per pupil Federal range ratio1
5th percentile Median 95th percentile
Regular school districts2         
Total expenditures3  $8,050 $10,648 $20,705 1.6
Total current4  7,268 9,165 16,817 1.3
Instruction and instruction-related  4,551 5,910 10,263 1.3
Support services  2,287 3,220 6,713 1.9
Other elementary/secondary current  207 414 715 2.5
Capital outlay5  43 515 5,329 121.6
Other programs6  0 20 383
Payments to state and local governments  0 0 234
Interest on long-term debt  0 204 923
Payments to other districts, private schools, and charter schools  0 95 1,480
         
Independent charter school districts7         
Total expenditures3  $5,567 $8,730 $18,782 2.4
Total current4  5,207 8,173 16,535 2.2
Instruction and instruction-related  2,508 4,490 10,497 3.2
Support services  1,403 3,511 7,444 4.3
Other elementary/secondary current  0 185 790
Capital outlay5  0 58 2,722
Other programs6  0 0 385
Payments to state and local governments  0 0 57
Interest on long-term debt  0 0 519
Payments to other districts, private schools, and charter schools  0 0 198
† Not applicable.
1 The federal range ratio is the difference between the amount per pupil of the district at the 95th percentile of expenditures per pupil 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, independent charter school districts, and school districts that have both charter and noncharter schools are also excluded from this category.
3 Total expenditures do not include 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, 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: Only the 22 states that have reported independent charter school district data are included in this table. 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 $8,050 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 $10,648. Five percent of regular districts have total expenditures per pupil of $20,705 or more. The federal range ratio shows that the total expenditures per pupil for district at the 95th percentile are approximately 160 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 and no charter schools were used in creating the state figures. 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; 98.5 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 2008, Version 1a.


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