In FY 10, school districts reported $599.9 billion in total revenues (table 1). The federal government contributed $75.3 billion or 12.5 percent of all revenues, state governments accounted for $258.9 billion or 43.1 percent of all revenues, and local governments provided $265.8 billion or 44.3 percent of all revenues (percentages derived from table 1).
The national median total current revenues per pupil were $11,823 in FY 10 (table 2). In FY 10, five percent of regular school districts in the United States had current revenues per pupil of $8,115 or less, while five percent had current revenues per pupil of $23,652 or more.
Adjusting for inflation, the median total current revenues per pupil of $11,823 represents an increase of 0.8 percent as compared to FY 09 (table 3). For regular school districts, the national median current expenditures per pupil was $9,989 in FY 10, an increase of 1.0 percent from FY 09. States with the highest median current expenditures per pupil included Alaska ($24,244), District of Columbia ($18,667), New York ($17,583), Wyoming ($16,213), and New Jersey ($15,468).
In FY 10, current expenditures per pupil in the 100 largest public school districts ranged from a low of $5,528 in Alpine School District, Utah to a high of $19,184 in New York City School District, NY (table 4). Expenditures per pupil were next highest in Boston City Schools, MA ($19,169); Montgomery County Schools, MD ($15,582); Atlanta Public Schools, GA ($15,043); Baltimore City Schools, MD ($14,711); and Howard County Schools, MD ($14,704) (table 4).
In FY 10, school districts reported $518.9 billion in current expenditures for all educational functions, which included $341.1 billion or 65.7 percent for instruction and instruction- related expenditures, $157.0 billion or 30.3 percent for support services, and $20.8 billion or 4.0 percent for all other functions (percentages derived from table 5).
Current expenditures per pupil for public elementary and secondary education were $10,314 on a national level in FY 10, which included $6,316 per pupil for salaries and $2,202 per pupil for employee benefits (table 6).
A total of 22 states reported finance data for both independent charter school districts and regular noncharter school districts in FY 10. Median current expenditures per pupil for independent charter school districts were at least 10 percent lower than median current expenditures per pupil for regular noncharter school districts in 11 out of those 22 states. Median current expenditures per pupil for independent charter school districts were at least 10 percent higher than median current expenditures per pupil for regular noncharter school districts in 2 out of those 22 states (table 7 and table C-1 in Appendix C).
Expenditures for capital outlays on a national basis in FY 10 amounted to $59.8 billion for public elementary and secondary education, including $47.1 billion for construction, $9.4 billion for equipment, and $3.3 billion for land and existing structures (table 8).
In FY 10, local education agencies received $75.3 billion from the federal government for public elementary and secondary education, which represents an increase of 32.7 percent from FY 09 (table 9) (FY 09 data presented in Cornman and Noel 2011).
In FY 10, Title I revenues from the American Recovery and Reinvestment Act (ARRA) funding amounted to $4.0 billion or 23.6 percent of all Title I revenues (table 10). Current expenditures for public elementary and secondary education from the ARRA totaled $25.3 billion or 4.9 percent of all current expenditures in FY 10.
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