The 50 states and the District and Columbia reported $597.5 billion in revenues collected for public elementary and secondary education in fiscal year 2010 (FY 10) (table 1). State and local governments provided $521.5 billion, or 87.3 percent of all revenues; and the federal government contributed $76.0 billion or 12.7 percent of all revenues (derived from table 1 and figure 1). Adjusted for inflation, local revenues remained level, state revenues decreased by 7.7 percent, and federal revenues increased by 24.6 percent for FY 10 compared to FY 09. (Johnson, Zhou, and Nakamoto 2011).
Current expenditures totaled $525.5 billion in FY 10 (table 2). Expenditures for instruction amounted to $321.9 billion, total support services accounted for $182.3 billion, food services were $20.0 billion, and enterprise operations accounted for $1.3 billion.
Current expenditures per pupil for public elementary and secondary education were $10,652 on a national level in FY 10 (table 3). Per pupil current expenditures ranged from $6,452 in Utah to $20,910 in the District of Columbia.
Adjusting for inflation, per pupil state and local revenues decreased by 2.8 percent on a national basis from FY 09 to FY 10, while per pupil current state and local expenditures slightly increased by 0.4 percent (table 4). Adjusting for inflation, per pupil state and local revenues decreased by 1 percent or more in 35 states and increased by 1 percent or more in 9 states from FY 09 to FY 10. Per pupil current expenditures decreased by 1 percent or more in 16 states and increased by 1 percent or more in 23 states from FY 09 to FY 10.
Adjusting for inflation, current expenditures per pupil were up 33.7 percent compared to FY 95 ($7,967) and up 8.2 percent compared to FY 05 ($9,849) (derived from table 5 and figure 2).
When expenditures for instruction were combined with instruction-related services such as libraries, in-service teacher training, curriculum development, student assessment, and instruction technology, they totaled $347.1 billion, or 66.1 percent of all current expenditures for public elementary and secondary education in FY 10 (table 6 and figure 3).
In FY 10, states reported $321.9 billion in current instruction expenditures, which included $214.4 billion for salaries and $73.7 billion in employee benefits for teachers and teacher aides (table 7).
Total expenditures for public elementary and secondary education were $607.2 billion in FY 10, including $525.5 billion in current expenditures, $45.6 billion in facilities acquisition and construction, $3.3 billion in land and existing structures, $6.8 billion in equipment, $8.4 billion for other programs, and $17.7 billion in interest on debt (table 8).
Current expenditures for public elementary and secondary education arising from the American Recovery and Reinvestment Act (ARRA) totaled $25.7 billion, or 4.9 percent of all current expenditures in FY 10 (table 9). Current expenditures from ARRA ranged from less than 1 percent in South Carolina and Wyoming to in excess of 10 percent in Idaho and North Dakota. Expenditures for instruction from ARRA amounted to $19.5 billion or 6.1 percent of total current expenditures for instruction.