(NCES 98-205) Ordering information
These and other financial data on public elementary and secondary education Frank Johnson are collected and reported each year by the (NCES), U.S. Department of Education. The data are part of the National Public Education Financial Survey, one of the components of the Common Core of Data (CCD) collection of surveys.
By far, the greatest part of education revenues came from state, intermediate, and local governments, which together provided about $269 billion or 93.4 percent of all revenues. (Definitions for each item, including state and local revenues, are provided at the end of the text.) The federal government contribution to education revenues made up the remaining 6.6 percent ($19 billion). The relative contributions from these levels of government can be expressed as portions of the typical education dollar (figure 1). Local and intermediate sources made up almost 46 cents of every dollar in revenue; state revenues 47 cents; and the remaining 7 cents came from federal sources.
Instructional expenditures accounted for about 62 cents out of the education dollar (figure 2). These expenditures include teachers' salaries and benefits, supplies (such as textbooks), and purchased services. Another 34 cents of the education dollar went for support services, which include operation and maintenance of buildings, school administration, transportation, and other student and school support activities (e.g., student counseling, libraries, and health services). About 4 cents of every dollar went to noninstructional activities, which include school meals and enterprise activities such as bookstores.
Most states were closely clustered around the national average in terms of the share of current expenditures that were spent on instruction; all but 5 states and the District of Columbia spent more than 59 percent of their current expenditures on instruction. Three states spent more than two-thirds of their current expenditures on instruction. These were New York (67.8 percent), Maine (67.2 percent), and Utah (67.0 percent).
On the average, for every student about $3,512 was spent for instructional services, $1,922 for support services, and $255 for noninstructional purposes.
NCES has made adjustments for missing data. Values that were missing and not reported elsewhere in the submission were imputed. Values affected by these imputations are footnoted "1/." The method used for all of the imputations was to: (a) create a subset of states reporting the item in question; (b) subtract the value for that item from each state's total revenues (or expenditures); (c) compute the ratio of that item to the reduced total (item b) for each state; (d) compute the average of these ratios; (e) multiply the total revenues (or expenditures) of the state with the missing item by the average ratio; and (f) substitute the imputed estimate for the missing item and then recompute the subtotals and totals. Revenues and expenditures for food services or student activities were imputed for Connecticut, Louisiana, and Virginia.
Other adjustments were made when a single value was reported for two or more items. NCES distributed portions of the single state reported value to the missing item(s). In most cases, these distribution types of adjustments did not affect total revenues or total expenditures. Values affected by these type of adjustments are footnoted "2/" in the tables. For more information on these adjustments, the reader should refer to the database documentation.
The national per pupil expenditure in SY 1990-91 was $4,902. This figure was adjusted to $5,655 in 1995-96 dollars based on the Consumer Price Index adjusted to a school-year basis.
Federal revenues include direct grants-in-aid to schools or agencies, funds distributed through a state or intermediate agency, and revenues in lieu of taxes to compensate a school district for nontaxable federal institutions within a district's boundary.
Instructional expenditures are current expenditures for activities directly associated with the interaction between teachers and students. These include teacher salaries and benefits, supplies (such as textbooks), and purchased instructional services.
Intermediate revenues come from sources that are not local or state education agencies, but operate at an intermediate level between local and state education agencies and possess independent fund-raising capability.
Local revenues include revenues from such sources as local property and nonproperty taxes, investments, and revenues from student activities, textbook sales, transportation and tuition fees, and food service revenues.
Noninstructional expenditures go for food service (93 percent) and enterprise operations such as bookstores and interscholastic athletics.
State revenues include both direct funds from state governments and revenues in lieu of taxation. Revenues in lieu of taxes are paid to compensate a school district for nontaxable state institutions or facilities within the district's boundary.
Student membership is the count of students enrolled on or about October 1.
Support services expenditures are current expenditures for activities which support instruction. These services include operation and maintenance of buildings, school administration, student support services (e.g., nurses, therapists, and guidance counselors), student transportation, instructional staff support (librarians, instructional specialists), school district administration, business services, research, and data processing.
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[In thousands of dollars]
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Revenues, by source
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State Total Local Intermediate State Federal
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United States $287,702,844 1/ $130,924,065 1/ $1,004,006 $136,670,754 $19,104,019
Alabama 3,771,940 1,112,271 0 2,310,952 348,717
Alaska 1,183,127 269,664 0 782,559 130,903
Arizona 4,151,421 1,782,862 163,772 1,829,488 375,299
Arkansas 2,204,845 691,954 2,554 1,322,273 188,064
California 30,858,564 10,908,661 0 17,207,011 2,742,893
Colorado 3,804,992 1,937,905 1,411 1,665,138 200,537
Connecticut 4,786,247 1/ 2,789,754 1/ 0 1,819,099 177,394
Delaware 822,226 219,552 0 547,837 54,837
District of Columbia 675,409 621,004 0 0 54,405
Florida 13,214,948 5,820,145 0 6,422,329 972,473
Georgia 7,627,823 3,150,851 0 3,956,281 520,690
Hawaii 1,201,888 28,531 0 1,079,096 94,261
Idaho 1,179,927 337,601 0 758,538 83,787
Illinois 12,290,140 8,185,502 0 3,359,525 745,113
Indiana 6,191,534 2,461,991 48,271 3,362,035 319,237
Iowa 3,033,687 1,383,888 8,689 1,486,472 154,638
Kansas 2,948,036 971,632 125,995 1,690,101 160,308
Kentucky 3,492,890 922,126 0 2,280,140 290,625
Louisiana 3,934,998 1/ 1,479,187 1/ 0 1,978,050 477,761
Maine 1,451,987 689,258 0 681,853 80,876
Maryland 5,695,850 3,238,193 0 2,175,948 281,709
Massachusetts 6,772,855 3,860,329 0 2,593,935 318,591
Michigan 12,698,697 3,431,365 6,694 8,483,312 777,325
Minnesota 5,939,765 2,113,836 113,581 3,458,503 253,845
Mississippi 2,225,798 635,311 1,037 1,285,426 304,024
Missouri 5,263,003 2,808,639 22,415 2,113,958 317,991
Montana 941,538 301,880 88,897 457,958 92,802
Nebraska 1,876,494 1,164,476 13,969 593,662 104,388
Nevada 1,554,888 987,286 0 497,744 69,857
New Hampshire 1,217,104 1,091,716 0 84,764 40,623
New Jersey 11,882,657 6,897,607 121 4,582,794 402,135
New Mexico 1,783,804 248,152 103 1,318,739 216,810
New York 25,849,431 13,990,615 90,283 10,261,383 1,507,150
North Carolina 6,154,971 1,740,025 0 3,971,825 443,121
North Dakota 618,322 279,781 6,981 260,260 71,300
Ohio 11,794,089 6,244,912 12,533 4,797,764 738,880
Oklahoma 2,856,688 839,730 55,556 1,694,433 266,970
Oregon 3,366,831 1,273,330 52,828 1,821,888 218,785
Pennsylvania 14,047,905 7,619,683 62,017 5,589,707 776,499
Rhode Island 1,138,171 608,131 0 472,134 57,906
South Carolina 3,697,232 1,433,772 0 1,955,378 308,082
South Dakota 717,005 425,035 8,161 213,290 70,519
Tennessee 4,142,148 1,798,699 0 1,985,414 358,035
Texas 21,689,792 10,751,357 68,680 9,312,159 1,557,597
Utah 2,066,218 718,585 0 1,209,925 137,707
Vermont 773,448 521,692 0 215,275 36,481
Virginia 6,826,448 1/ 4,341,493 1/ 0 2,123,203 361,752
Washington 6,327,993 1,659,654 51 4,302,300 365,988
West Virginia 1,990,094 575,499 517 1,253,995 160,084
Wisconsin 6,304,318 3,325,816 0 2,705,278 273,225
Wyoming 662,660 233,128 48,887 339,624 41,022
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
Outlying Areas
American Samoa 45,087 68 0 10,801 34,218
Guam 171,464 151,940 0 0 19,524
Northern Marianas 44,418 128 0 32,504 11,785
Puerto Rico 1,821,858 740 0 1,284,218 536,899
Virgin Islands 142,016 117,521 0 0 24,495
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1/ Value contains imputation for missing data. Imputed value is less than 2 percent of total revenues in
any one state.
NOTE: Details may not add to total due to rounding. National figures do not include outlying areas.
SOURCE: U.S. Department of Education, , Common Core of Data,
"National Public Education Financial Survey."
Table 2.--Current expenditures for public elementary and secondary schools, by function and state:
School year 1995-96
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[In thousands of dollars]
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Current expenditures, by function
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State Total Instruction Support services Noninstruction
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United States $255,079,736 1/ $157,480,290 2/ $86,172,655 2/ $11,426,790 1/
Alabama 3,240,364 2,032,706 970,024 237,634
Alaska 1,045,022 591,338 2/ 420,151 2/ 33,533
Arizona 3,327,969 1,921,658 1,192,286 2/ 214,024
Arkansas 1,994,748 1,244,145 613,193 137,411
California 27,334,639 16,333,392 9,829,490 1,171,757
Colorado 3,360,529 2,069,222 1,156,615 134,693
Connecticut 4,366,123 1/ 2,780,996 1,363,960 221,167 1/
Delaware 726,241 447,549 244,095 34,596
District of Columbia 679,106 2/ 334,893 312,944 31,269 2/
Florida 11,480,359 6,675,272 4,238,643 566,444
Georgia 6,629,646 4,116,129 2,109,944 403,574
Hawaii 1,040,682 651,832 322,254 66,595
Idaho 1,019,594 643,243 330,614 45,736
Illinois 10,727,091 6,461,142 3,892,546 373,402
Indiana 5,493,653 3,412,502 1,836,980 244,171
Iowa 2,753,425 1,691,945 926,348 135,131
Kansas 2,488,077 1,441,539 923,743 122,794
Kentucky 3,171,495 1,942,324 1,081,739 147,432
Louisiana 3,545,832 1/ 2,099,916 1,130,311 315,604 1/
Maine 1,313,759 882,302 383,560 47,897
Maryland 5,311,207 3,263,165 1,796,246 251,796
Massachusetts 6,435,458 4,275,924 1,947,224 212,310
Michigan 11,137,877 6,583,062 4,229,411 325,403
Minnesota 4,844,879 3,095,995 1,553,894 194,990
Mississippi 2,000,321 1,246,654 603,502 150,165
Missouri 4,531,192 2,770,426 1,565,327 195,439
Montana 868,892 541,473 291,170 36,249
Nebraska 1,648,104 1,027,617 2/ 487,949 132,538 2/
Nevada 1,296,629 768,352 483,971 44,305
New Hampshire 1,114,540 725,558 2/ 349,699 2/ 39,284 2/
New Jersey 11,208,558 6,775,687 4,061,688 371,183
New Mexico 1,517,517 872,133 558,257 87,127
New York 23,522,461 15,948,326 6,943,853 630,281
North Carolina 5,582,994 3,479,891 1,740,685 362,417
North Dakota 557,043 339,950 168,142 48,951
Ohio 10,408,022 6,200,538 3,819,921 387,563
Oklahoma 2,804,088 1,680,375 949,350 174,363
Oregon 3,056,801 1,852,333 1,095,768 108,700
Pennsylvania 12,374,073 7,922,896 4,003,738 447,438
Rhode Island 1,094,185 728,417 336,288 29,480
South Carolina 3,085,495 1,821,432 1,064,316 199,746
South Dakota 610,640 370,593 205,012 35,035
Tennessee 3,728,486 2,378,112 1,151,816 198,558
Texas 18,801,462 11,540,336 6,179,630 1,081,496
Utah 1,719,782 1,152,136 465,935 101,710
Vermont 684,864 444,162 219,761 20,941
Virginia 5,969,608 1/ 3,601,235 2,045,379 322,994 1/
Washington 5,367,559 2/ 3,225,122 2/ 1,890,496 251,941 2/
West Virginia 1,806,004 1,122,084 578,586 105,335
Wisconsin 5,670,826 3,591,487 1,905,973 173,366
Wyoming 581,817 360,771 200,226 20,820
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
Outlying Areas
American Samoa 30,382 12,456 10,874 7,052
Guam 158,303 87,773 61,187 9,343
Northern Marianas 44,037 35,357 5,698 2,982
Puerto Rico 1,734,033 1,198,197 316,990 218,847
Virgin Islands 122,286 69,478 46,012 6,796
________________________________________________________________________________________________________
1/ Value contains imputation for missing data. Imputed value is less than 2 percent of total current
expenditures in any one state.
2/ Value affected by redistribution of reported values for missing data items.
NOTE: Details may not add to total due to rounding.
SOURCE: U.S. Department of Education, , Common Core of Data,
"National Public Education Financial Survey."
Table 3.--Percentage distribution of current expenditures for public elementary and
secondary schools, by function and state: School year 1995-96
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Within-state percentage distribution
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State Instruction Support services Noninstruction
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United States 61.7 33.8 4.5
Alabama 62.7 29.9 7.3
Alaska 2/ 56.6 40.2 3.2
Arizona 2/ 57.7 35.8 6.4
Arkansas 62.4 30.7 6.9
California 59.8 36.0 4.3
Colorado 61.6 34.4 4.0
Connecticut 1/ 63.7 31.2 5.1
Delaware 61.6 33.6 4.8
District of Columbia 2/ 49.3 46.1 4.6
Florida 58.1 36.9 4.9
Georgia 62.1 31.8 6.1
Hawaii 62.6 31.0 6.4
Idaho 63.1 32.4 4.5
Illinois 60.2 36.3 3.5
Indiana 62.1 33.4 4.4
Iowa 61.4 33.6 4.9
Kansas 57.9 37.1 4.9
Kentucky 2/ 61.2 34.1 4.6
Louisiana 1/ 59.2 31.9 8.9
Maine 67.2 29.2 3.6
Maryland 61.4 33.8 4.7
Massachusetts 66.4 30.3 3.3
Michigan 59.1 38.0 2.9
Minnesota 63.9 32.1 4.0
Mississippi 62.3 30.2 7.5
Missouri 61.1 34.5 4.3
Montana 62.3 33.5 4.2
Nebraska 2/ 62.4 29.6 8.0
Nevada 59.3 37.3 3.4
New Hampshire 2/ 65.1 31.4 3.5
New Jersey 60.5 36.2 3.3
New Mexico 57.5 36.8 5.7
New York 67.8 29.5 2.7
North Carolina 62.3 31.2 6.5
North Dakota 61.0 30.2 8.8
Ohio 59.6 36.7 3.7
Oklahoma 59.9 33.9 6.2
Oregon 60.6 35.8 3.6
Pennsylvania 64.0 32.4 3.6
Rhode Island 66.6 30.7 2.7
South Carolina 59.0 34.5 6.5
South Dakota 60.7 33.6 5.7
Tennessee 63.8 30.9 5.3
Texas 61.4 32.9 5.8
Utah 67.0 27.1 5.9
Vermont 64.9 32.1 3.1
Virginia 1/ 60.3 34.3 5.4
Washington 2/ 60.1 35.2 4.7
West Virginia 62.1 32.0 5.8
Wisconsin 63.3 33.6 3.1
Wyoming 62.0 34.4 3.6
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
Outlying Areas
American Samoa 41.0 35.8 23.2
Guam 55.4 38.7 5.9
Northern Marianas 80.3 12.9 6.8
Puerto Rico 69.1 18.3 12.6
Virgin Islands 56.8 37.6 5.6
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1/ Percent based on data containing imputation for missing data.
2/ Percent based on data affected by redistribution of reported values for missing data items.
NOTE: Details may not add to 100 percent due to rounding.
SOURCE: U.S. Department of Education, , Common Core of
Data, "National Public Education Financial Survey."
Table 4.--Student membership and current expenditures per pupil in membership for public elementary and secondary schools, by function and state: School year 1995-96
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Current expenditures per pupil in membership
Fall 1995 -------------------------------------------------------------
student Support
State membership Total Instruction services Noninstruction
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United States 44,840,481 3/ $5,689 1/ $3,512 2/ $1,922 2/ $255 1/
Alabama 746,149 3/ 4,343 2,724 1,300 318
Alaska 127,618 8,189 4,634 2/ 3,292 2/ 263
Arizona 743,566 4,476 2,584 2/ 1,603 2/ 288
Arkansas 453,257 4,401 2,745 1,353 303
California 5,536,406 3/ 4,937 2,950 1,775 212
Colorado 656,279 5,121 3,153 1,762 205
Connecticut 517,935 8,430 1/ 5,369 2,633 427 1/
Delaware 108,461 6,696 4,126 2,251 319
District of Columbia 79,802 8,510 2/ 4,197 3,922 392 2/
Florida 2,176,222 5,275 3,067 1,948 260
Georgia 1,311,126 5,056 3,139 1,609 308
Hawaii 187,180 5,560 3,482 1,722 356
Idaho 243,097 4,194 2,646 1,360 188
Illinois 1,943,623 5,519 3,324 2,003 192
Indiana 977,263 5,621 3,492 1,880 250
Iowa 502,343 5,481 3,368 1,844 269
Kansas 463,008 5,374 3,113 1,995 265
Kentucky 659,821 4,807 2,944 1,639 223
Louisiana 797,366 4,447 1/ 2,634 1,418 396 1/
Maine 213,569 6,151 4,131 1,796 224
Maryland 805,544 6,593 4,051 2,230 313
Massachusetts 915,007 7,033 4,673 2,128 232
Michigan 1,641,456 6,785 4,011 2,577 198
Minnesota 835,166 5,801 3,707 1,861 233
Mississippi 506,272 3,951 2,462 1,192 297
Missouri 889,881 5,092 3,113 1,759 220
Montana 165,547 5,249 3,271 1,759 219
Nebraska 289,744 5,688 3,547 2/ 1,684 457 2/
Nevada 265,041 4,892 2,899 1,826 167
New Hampshire 194,171 5,740 3,737 2/ 1,801 2/ 202 2/
New Jersey 1,197,381 9,361 5,659 3,392 310
New Mexico 329,640 4,604 2,646 1,694 264
New York 2,813,230 8,361 5,669 2,468 224
North Carolina 1,183,090 4,719 2,941 1,471 306
North Dakota 119,100 4,677 2,854 1,412 411
Ohio 1,836,015 5,669 3,377 2,081 211
Oklahoma 616,393 4,549 2,726 1,540 283
Oregon 527,914 5,790 3,509 2,076 206
Pennsylvania 1,787,533 6,922 4,432 2,240 250
Rhode Island 149,799 7,304 4,863 2,245 197
South Carolina 645,586 3/ 4,779 2,821 1,649 309
South Dakota 144,685 4,220 2,561 1,417 242
Tennessee 893,770 3/ 4,172 2,661 1,289 222
Texas 3,748,167 5,016 3,079 1,649 289
Utah 477,121 3,604 2,415 977 213
Vermont 105,565 6,488 4,207 2,082 198
Virginia 1,079,854 5,528 1/ 3,335 1,894 299 1/
Washington 956,572 5,611 2/ 3,372 2/ 1,976 263 2/
West Virginia 307,112 5,881 3,654 1,884 343
Wisconsin 870,175 6,517 4,127 2,190 199
Wyoming 99,859 5,826 3,613 2,005 208
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
Outlying Areas
American Samoa 14,576 2,084 855 746 484
Guam 32,960 4,803 2,663 1,856 283
Northern Marianas 8,809 4,999 4,014 647 339
Puerto Rico 627,620 2,763 1,909 505 349
Virgin Islands 22,737 5,378 3,056 2,024 299
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1/ Value contains imputation for missing expenditure data.
2/ Value affected by redistribution of reported expenditure values for missing data items.
3/ Prekindergarten student count imputed thereby affecting total student membership.
NOTE: Details may not add to total due to rounding.
SOURCE: U.S. Department of Education, , Common Core of Data,
"National Public Education Financial Survey."
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