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Statistics in Brief:

Revenues and Expenditures for Public Elementary and Secondary Education: School Year 1996-1997

June 1999

(NCES 1999-301) Ordering information



About $305 billion of revenues were raised by local, state and federal governments to fund public education for grades prekindergarten through the 12th grade in school year 1996-1997. Current expenditures (those excluding construction, equipment and debt financing) came to $270 billion. Three out of every five dollars were spent on teachers, textbooks and other instructional services and supplies. An average of $5,923 was spent on each student--an increase of 4.2 percent from $5,689 in school year 1995-1996.

These and other financial data on public elementary and secondary education are collected and reported each year by the National Center for Education Statistics (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.

Revenues for Public Elementary-Secondary Education

About $305 billion were collected for public elementary secondary education in School Year (SY) 1996B1997 in the 50 states and the District of Columbia (table 1). Revenues ranged from a high of around $34 billion in California, which serves about one out of every eight students in the nation, to a low of about $643 million in North Dakota, which serves about one out of every 380 students. Nationally, revenues increased an average of 6.0 percent over last year's revenues of $288 billion (in unadjusted dollars).

By far, the greatest part of education revenues came from nonfederal sources (state, intermediate, and local governments) which together provided about $285 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 $20 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 45 cents of every dollar in revenue; state revenues 48 cents; and the remaining 7 cents came from federal sources.

Revenues from local sources made up between 2.4 percent and 89.5 percent of all revenues (table 2). As might be expected, revenues from state sources also showed a wide distribution in their share of total revenues. The state revenue share of total revenues was less than 30 percent in three states: New Hampshire (7.4 percent), Illinois (27.0 percent), and Vermont (28.6 percent); and more than 70 percent in Hawaii (89.5 percent) and New Mexico (73.1 percent). Hawaii and the District of Columbia have only one school district each. Federal revenues ranged from 3.5 percent in Connecticut, New Hampshire and New Jersey to 14.0 percent in Mississippi.

Current Expenditures for Public Elementary-Secondary Education

Current expenditures for public education in 1996B1997 totaled about $270 billion (table 3). This represents a $15 billion (5.9 percent) increase over expenditures in the previous fiscal year ($255 billion in unadjusted dollars). About $167 billion in current expenditures went for instruction. Another $91 billion were expended for a cluster of services that support instruction. Nearly $12 billion were spent on noninstructional services.

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 Maine (68.2 percent), New York (67.6 percent), and Rhode Island (67.0 percent).

Current Expenditures Per Student

In 1996B1997, the 50 states and District of Columbia spent an average of $5,923 for every pupil in membership (table 5). This represents a 4.2 percent increase from the previous year ($5,689) Four states expended more than $8,000 per pupil. These were New Jersey ($9,588), Connecticut ($8,580), New York ($8,525), and Alaska ($8,231). The District of Columbia, which comprises a single urban district spent $8,048 per pupil. Only one state had expenditures of less than $4,000 for each pupil in membership: Utah ($3,783). The median per pupil expenditure was $5,734, indicating half of the states educated students at a cost of less than $5,734 per student.

On the average, for every student about $3,665 was spent for instructional services, $1,996 for support services, and $262 for noninstructional purposes.

Technical Notes

The "National Public Education Financial Survey" (NPEFS) is an annual state-level collection of revenues and expenditures for public education in grades prekindergarten through 12. It is part of the Common Core of Data collection of surveys of administrative records data relating to public elementary and secondary education. Revenues and expenditures are audited after the close of the fiscal year and are then submitted to NCES by each state education agency. Information to explain all missing and zero values is also collected. The data are processed and edited by NCES and verified by each state education agency.

NCES has made adjustments for missing data. Values that were missing and not reported elsewhere in the submission were imputed. 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 (step 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. For more information on these adjustments, the reader should refer to the database documentation.

For More Information

This report used information from the Common Core of Data "National Public Education Financial Survey Fiscal Year 1997" and "State Nonfiscal Survey X School Year 1996-1997." For more information about this Statistics in Brief or the data set, contact Frank Johnson, National Center for Education Statistics, 1900 K Street NW, Suite 9000, Washington DC 20006; or e-mail frank.johnson@ed.gov.

Definitions

Definitions are those for the day-to-day operation of schools. They include all expenditures except those associated with repaying debts, capital outlays (e.g., purchases of land, school construction and repair, and equipment), and programs outside the regular preschoolBgrade 12 scope such as adult education, community colleges, and community services. Expenditures for items lasting more than one year (such as school buses and computers) are not included in current expenditures.

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 (94 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.



Table 1.--Revenues for public elementary and secondary schools, by source and state: School year 1996-1997

________________________________________________________________________________________________________
                                      [In thousands of dollars]
_________________________________________________________________________________________________
                                                Revenues, by source
			-------------------------------------------------------------------------
   State                   Total          Local                Interm  State           Federal
__________________________________________________________________________________________________
  United States        $305,051,963 *  $137,394,127 *    $1,142,651    $146,433,951    $20,081,235

Alabama                   3,955,039       1,070,751           7,449       2,498,675        378,164
Alaska                    1,219,017         301,756               0         772,919        144,341
Arizona                   4,400,591       1,840,643         170,221       1,981,318        408,410
Arkansas                  2,371,834         757,795           3,073       1,424,952        186,015
California               34,477,895      10,980,086               0      20,679,410      2,818,398

Colorado                  4,045,015       2,046,171           1,454       1,785,790        211,601
Connecticut               4,899,850 *     2,912,117 *             0       1,817,333        170,400
Delaware                    878,326         242,436               0         569,041         66,850
District of Columbia        711,504         636,564               0               0         74,941
Florida                  13,861,434       6,071,255               0       6,768,050      1,022,129

Georgia                   8,129,250       3,206,675               0       4,366,411        556,165
Hawaii                    1,215,924          29,588               0       1,088,411         97,925
Idaho                     1,251,263         372,686               0         794,956         83,621
Illinois                 13,161,954       8,774,537               0       3,559,351        828,066
Indiana                   7,638,406       3,412,827          52,266       3,854,836        318,477

Iowa                      3,167,763       1,351,584           8,378       1,646,510        161,291
Kansas                    3,040,600       1,035,188         127,115       1,708,043        170,254
Kentucky                  3,794,129       1,055,930               0       2,386,935        351,264
Louisiana                 4,154,494 *     1,581,121 *             0       2,087,902        485,471
Maine                     1,499,504         710,668               0         707,638         81,197

Maryland                  6,042,059       3,386,302               0       2,343,421        312,336
Massachusetts             7,229,486       3,998,665               0       2,883,350        347,471
Michigan                 13,437,615       3,734,174          14,461       8,805,410        883,570
Minnesota                 6,109,916       2,265,400         220,572       3,359,840        264,105
Mississippi               2,259,053         689,288           1,335       1,253,205        315,226

Missouri                  5,571,655       2,968,177          26,395       2,247,279        329,806
Montana                     991,653         337,805          91,014         469,750         93,084
Nebraska                  1,954,789       1,196,961          13,629         627,428        116,772
Nevada                    1,705,232       1,090,914               0         543,409         70,908
New Hampshire             1,282,509       1,143,633               0          94,542         44,334

New Jersey               12,376,750       7,149,307              16       4,793,226        434,201
New Mexico                1,829,725         261,207               0       1,336,628        231,891
New York                 26,564,743      14,546,815         103,325      10,467,969      1,446,633
North Carolina            6,515,608       1,786,312               0       4,258,020        471,276
North Dakota                642,984         291,385           8,072         266,289         77,238

Ohio                     12,587,117       6,679,202          14,070       5,126,180        767,665
Oklahoma                  3,251,302         899,017          58,272       2,025,586        268,428
Oregon                    3,472,609       1,381,650          48,748       1,826,146        216,065
Pennsylvania             14,441,126       7,972,204          27,791       5,652,779        788,351
Rhode Island              1,193,754         645,048               0         484,813         63,893

South Carolina            3,889,383       1,521,335               0       2,040,324        327,724
South Dakota                747,324         400,520           8,662         265,378         72,764
Tennessee                 4,411,971       1,894,063               0       2,141,593        376,315
Texas                    22,372,808      11,541,933          85,507       9,026,103      1,719,266
Utah                      2,198,285         678,724               0       1,381,527        138,034

Vermont                     812,166         541,899               0         232,561         37,706
Virginia                  7,204,510 *     4,507,631 *             0       2,338,962        357,917
Washington                6,642,158       1,797,283              18       4,455,423        389,435
West Virginia             2,082,049         596,192             886       1,312,732        172,240
Wisconsin                 6,701,115       2,855,644               0       3,557,024        288,447
Wyoming                     656,713         245,065          49,924         318,570         43,153
--------------------------------------------------------------------------------------------------
Outlying Areas
   American Samoa            47,430              73              95          10,389         36,873
   Guam                     168,835         152,607               0               0         16,228
   Northern Marianas         56,010             616               0          42,899         12,494
   Puerto Rico            1,832,790             568               0       1,312,650        519,572
   Virgin Islands           141,786         117,532               0               0         24,253
__________________________________________________________________________________________________
*  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, NCES, Common Core of Data, National Public Education Financial Survey.



Table 2.--Precentage distribution of revenues for public elementary and secondary schools, by source and state: School year 1996-1997
_______________________________________________________________________________________________
                                     Within-state percentage distribution
	----------------------------------------------------------------------------
   State                   Local           Intermediate        State         Federal
_______________________________________________________________________________________________
  United States *             45.0             0.4              48.0            6.6

Alabama                       27.1             0.2              63.2            9.6
Alaska                        24.8             0.0              63.4           11.8
Arizona                       41.8             3.9              45.0            9.3
Arkansas                      31.9             0.1              60.1            7.8
California                    31.8             0.0              60.0            8.2

Colorado                      50.6             0.0              44.1            5.2
Connecticut *                 59.4             0.0              37.1            3.5
Delaware                      27.6             0.0              64.8            7.6
District of Columbia          89.5             0.0               0.0           10.5
Florida                       43.8             0.0              48.8            7.4

Georgia                       39.4             0.0              53.7            6.8
Hawaii                         2.4             0.0              89.5            8.1
Idaho                         29.8             0.0              63.5            6.7
Illinois                      66.7             0.0              27.0            6.3
Indiana                       44.7             0.7              50.5            4.2

Iowa                          42.7             0.3              52.0            5.1
Kansas                        34.0             4.2              56.2            5.6
Kentucky                      27.8             0.0              62.9            9.3
Louisiana *                   38.1             0.0              50.3           11.7
Maine                         47.4             0.0              47.2            5.4

Maryland                      56.0             0.0              38.8            5.2
Massachusetts                 55.3             0.0              39.9            4.8
Michigan                      27.8             0.1              65.5            6.6
Minnesota                     37.1             3.6              55.0            4.3
Mississippi                   30.5             0.1              55.5           14.0

Missouri                      53.3             0.5              40.3            5.9
Montana                       34.1             9.2              47.4            9.4
Nebraska                      61.2             0.7              32.1            6.0
Nevada                        64.0             0.0              31.9            4.2
New Hampshire                 89.2             0.0               7.4            3.5

New Jersey                    57.8             0.0              38.7            3.5
New Mexico                    14.3             0.0              73.1           12.7
New York                      54.8             0.4              39.4            5.4
North Carolina                27.4             0.0              65.4            7.2
North Dakota                  45.3             1.3              41.4           12.0

Ohio                          53.1             0.1              40.7            6.1
Oklahoma                      27.7             1.8              62.3            8.3
Oregon                        39.8             1.4              52.6            6.2
Pennsylvania                  55.2             0.2              39.1            5.5
Rhode Island                  54.0             0.0              40.6            5.4

South Carolina                39.1             0.0              52.5            8.4
South Dakota                  53.6             1.2              35.5            9.7
Tennessee                     42.9             0.0              48.5            8.5
Texas                         51.6             0.4              40.3            7.7
Utah                          30.9             0.0              62.8            6.3

Vermont                       66.7             0.0              28.6            4.6
Virginia *                    62.6             0.0              32.5            5.0
Washington                    27.1             0.0              67.1            5.9
West Virginia                 28.6             0.0              63.0            8.3
Wisconsin                     42.6             0.0              53.1            4.3
Wyoming                       37.3             7.6              48.5            6.6
-----------------------------------------------------------------------------------
Outlying Areas
   American Samoa              0.2             0.2              21.9           77.7
   Guam                       90.4             0.0               0.0            9.6
   Northern Marianas           1.1             0.0              76.6           22.3
   Puerto Rico                 0.0             0.0              71.6           28.3
   Virgin Islands             82.9             0.0               0.0           17.1
___________________________________________________________________________________
*  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, NCES, Common Core of Data, National Public Education Financial Survey.



Table 3.--Current expenditures for public elementary and secondary schools, by function and state: School year 1996-1997
____________________________________________________________________________________________________________
                                              [In thousands of dollars]
____________________________________________________________________________________________________________
                                                         Current expenditures, by function
		     	    --------------------------------------------------------------------------------
    State                     Total              Instruction         Support services         Noninstruction
____________________________________________________________________________________________________________
   United States          $270,151,583 1/       $167,147,978 2/        $91,041,936 2/         $11,961,669 1/

 Alabama                     3,436,406             2,105,541             1,079,076                251,788
 Alaska                      1,069,379               606,333 2/            427,264 2/              35,782
 Arizona                     3,527,473             2,025,072 2/          1,281,780 2/             220,621
 Arkansas                    2,074,113             1,293,081               656,551                124,481
 California                 29,909,168            18,121,365            10,529,510              1,258,293

 Colorado                    3,577,211             2,210,900             1,221,481                144,829
 Connecticut                 4,522,716 1/          2,881,058             1,418,875                222,783 1/
 Delaware                      788,715               487,517               261,787                 39,411
 District of Columbia          632,952               336,860 2/            272,598 2/              23,494
 Florida                    12,018,676             7,033,629             4,381,509                603,538

 Georgia                     7,230,405             4,514,587             2,287,757                428,060
 Hawaii                      1,057,069               665,808               321,074                 70,187
 Idaho                       1,090,597               683,594               356,978                 50,025
 Illinois                   11,720,249             7,049,329             4,273,482                397,438
 Indiana                     6,055,055             3,786,133             2,002,153                266,769

 Iowa                        2,885,943             1,766,300               978,025                141,618
 Kansas                      2,568,525             1,477,532               962,406                128,587
 Kentucky                    3,382,062             2,053,842             1,155,004                173,215
 Louisiana                   3,747,507 1/          2,231,393             1,191,011                325,102 1/
 Maine                       1,351,500               922,055               401,351                 28,094

 Maryland                    5,529,309             3,363,092             1,897,410                268,807
 Massachusetts               6,846,610             4,509,876             2,113,367                223,367
 Michigan                   11,686,124             6,916,820             4,424,697                344,607
 Minnesota                   5,087,353             3,265,753             1,611,327                210,273
 Mississippi                 2,035,675             1,249,098               634,860                151,717

 Missouri                    4,775,931             2,931,449             1,634,778                209,704
 Montana                       902,252               562,184               302,011                 38,057
 Nebraska                    1,707,455             1,074,270 2/            503,687                129,498 2/
 Nevada                      1,434,395               859,392               526,838                 48,165
 New Hampshire               1,173,958               760,415 2/            371,963 2/              41,581 2/

 New Jersey                 11,771,941             7,229,567             4,172,008                370,366
 New Mexico                  1,557,376               894,288               585,614                 77,473
 New York                   24,237,291            16,375,194             7,186,590                675,506
 North Carolina              5,964,939             3,704,917             1,869,514                390,508
 North Dakota                  577,498               353,165               175,106                 49,228

 Ohio                       10,948,074             6,518,251             4,021,119                408,704
 Oklahoma                    2,990,044             1,786,857             1,018,612                184,576
 Oregon                      3,184,100             1,927,857             1,141,621                114,622
 Pennsylvania               12,820,704             8,220,369             4,132,980                467,354
 Rhode Island                1,151,888               771,635               347,402                 32,850

 South Carolina              3,296,661             1,965,815             1,121,812                209,034
 South Dakota                  627,109               384,756               208,437                 33,915
 Tennessee                   4,145,380             2,687,981             1,242,078                215,321
 Texas                      20,167,238            12,426,613             6,655,923              1,084,702
 Utah                        1,822,725             1,205,721               511,223                105,781

 Vermont                       718,092               467,336               229,343                 21,413
 Virginia                    6,343,766 1/          3,852,822             2,154,071                336,873 1/
 Washington                  5,587,808 2/          3,351,236 2/          1,970,285                266,286
 West Virginia               1,847,560             1,144,463               591,395                111,702
 Wisconsin                   5,975,122             3,771,582             2,019,452                184,088
 Wyoming                       591,488               363,275               206,738                 21,475
---------------------------------------------------------------------------------------------------------
 Outlying Areas
    American Samoa              33,780                13,590                12,268                  7,922
    Guam                       156,561                85,529                61,896                  9,136
    Northern Marianas           53,140                42,777                 7,555                  2,809
    Puerto Rico              1,796,077             1,259,605               351,038                185,434
    Virgin Islands             122,188                69,435                45,967                  6,786
_________________________________________________________________________________________________________
 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, NCES, Common Core of Data, National Public Education Financial Survey.



Table 4.--Percentage distribution of current expenditures for public elementary and secondary schools, by function and state: School year 1996-1997
____________________________________________________________________________________________________________

                                             Within-state percentage distribution
				    ------------------------------------------------------------------------
   State                            Instruction              Support services           Noninstruction
____________________________________________________________________________________________________________
  United States *                      61.9                         33.7                       4.4

Alabama                                61.3                         31.4                       7.3
Alaska  *                              56.7                         40.0                       3.3
Arizona  *                             57.4                         36.3                       6.3
Arkansas                               62.3                         31.7                       6.0
California                             60.6                         35.2                       4.2

Colorado                               61.8                         34.1                       4.0
Connecticut  *                         63.7                         31.4                       4.9
Delaware                               61.8                         33.2                       5.0
District of Columbia                   53.2                         43.1                       3.7
Florida                                58.5                         36.5                       5.0

Georgia                                62.4                         31.6                       5.9
Hawaii                                 63.0                         30.4                       6.6
Idaho                                  62.7                         32.7                       4.6
Illinois                               60.1                         36.5                       3.4
Indiana                                62.5                         33.1                       4.4

Iowa                                   61.2                         33.9                       4.9
Kansas                                 57.5                         37.5                       5.0
Kentucky                               60.7                         34.2                       5.1
Louisiana  *                           59.5                         31.8                       8.7
Maine                                  68.2                         29.7                       2.1

Maryland                               60.8                         34.3                       4.9
Massachusetts                          65.9                         30.9                       3.3
Michigan                               59.2                         37.9                       2.9
Minnesota                              64.2                         31.7                       4.1
Mississippi                            61.4                         31.2                       7.5

Missouri                               61.4                         34.2                       4.4
Montana                                62.3                         33.5                       4.2
Nebraska  *                            62.9                         29.5                       7.6
Nevada                                 59.9                         36.7                       3.4
New Hampshire  *                       64.8                         31.7                       3.5

New Jersey                             61.4                         35.4                       3.1
New Mexico                             57.4                         37.6                       5.0
New York                               67.6                         29.7                       2.8
North Carolina                         62.1                         31.3                       6.5
North Dakota                           61.2                         30.3                       8.5

Ohio                                   59.5                         36.7                       3.7
Oklahoma                               59.8                         34.1                       6.2
Oregon                                 60.5                         35.9                       3.6
Pennsylvania                           64.1                         32.2                       3.6
Rhode Island                           67.0                         30.2                       2.9

South Carolina                         59.6                         34.0                       6.3
South Dakota                           61.4                         33.2                       5.4
Tennessee                              64.8                         30.0                       5.2
Texas                                  61.6                         33.0                       5.4
Utah                                   66.1                         28.0                       5.8

Vermont                                65.1                         31.9                       3.0
Virginia  *                            60.7                         34.0                       5.3
Washington  *                          60.0                         35.3                       4.8
West Virginia                          61.9                         32.0                       6.0
Wisconsin                              63.1                         33.8                       3.1
Wyoming                                61.4                         35.0                       3.6
---------------------------------------------------------------------------------------------------------
Outlying Areas
   American Samoa                      40.2                         36.3                      23.5
   Guam                                54.6                         39.5                       5.8
   Northern Marianas                   80.5                         14.2                       5.3
   Puerto Rico                         70.1                         19.5                      10.3
   Virgin Islands                      56.8                         37.6                       5.6
___________________________________________________________________________________________________________
*  Distribution affected by imputations and redistribution of reported values to correct for missing items.
NOTE:  Details may not add to 100 percent due to rounding.
SOURCE:  U.S. Department of Education, National Center for Education Statistics, Common Core of
Data, "National Public Education Financial Survey."



Table 5.--Student membership and current expenditures per pupil in membership for public elementary and secondary schools, by function and state: School year 1996-1997
______________________________________________________________________________________________________________________
                                         Current expenditures per pupil in membership
______________________________________________________________________________________________________________________
   State                         Membership               Total           Instruction      Support      Noninstruction
                                                                                           Services
			         ----------------------------------------------------------------------------------
  United States                  45,611,01/               $5,923 1/       $3,665 1/       $1,996 1/         $262 1/

Alabama                          747,932 1/               4,595 1/        2,815 1/        1,443 1/           337 1/
Alaska                           129,919                  8,231           2/              3,289              275
Arizona                          799,250                  4,413           2/              1,604              276
Arkansas                         457,349                  4,535           2,827           1,436              272
California                       5,686,191/               5,260 1/        3,187 1/        1,852 1/           221 1/

Colorado                         673,438                  5,312           3,283           1,814              215
Connecticut                      527,129                  8,580 1/        5,466           2,692              423 1/
Delaware                         110,549                  7,135           4,410           2,368              357
District of Columbia              78,648                  8,048           4,283 2/        3,466 2/           299
Florida                          2,242,212                5,360           3,137           1,954              269

Georgia                          1,346,761                5,369           3,352           1,699              318
Hawaii                           187,653                  5,633           3,548           1,711              374
Idaho                            245,252                  4,447           2,787           1,456              204
Illinois                         1,973,040                5,940           3,573           2,166              201
Indiana                          982,876                  6,161           3,852           2,037              271

Iowa                             502,941                  5,738           3,512           1,945              282
Kansas                           466,293                  5,508           3,169           2,064              276
Kentucky                         656,089                  5,155           3,130           1,760              264
Louisiana                        793,296                  4,724 1/        2,813           1,501              410 1/
Maine                            213,593                  6,327           4,317           1,879              132

Maryland                         818,583                  6,755           4,108           2,318              328
Massachusetts                    933,898                  7,331           4,829           2,263              239
Michigan                         1,685,714                6,932           4,103           2,625              204
Minnesota                        847,204                  6,005           3,855           1,902              248
Mississippi                      503,967                  4,039           2,479           1,260              301

Missouri                         900,517                  5,304           3,255           1,815              233
Montana                          164,627                  5,481           3,415           1,835              231
Nebraska                         291,967                  5,848           3,679 2/        1,725              444 2/
Nevada                           282,131                  5,084           3,046           1,867              171
New Hampshire                    198,308                  5,920           3,835 2/        1,876 2/           210 2/

New Jersey                       1,227,832                9,588           5,888           3,398              302
New Mexico                       332,632                  4,682           2,689           1,761              233
New York                         2,843,131                8,525           5,760           2,528              238
North Carolina                   1,210,108                4,929           3,062           1,545              323
North Dakota                     120,123                  4,808           2,940           1,458              410

Ohio                             1,844,698                5,935           3,534           2,180              222
Oklahoma                         620,695                  4,817           2,879           1,641              297
Oregon                           537,854                  5,920           3,584           2,123              213
Pennsylvania                     1,804,256                7,106           4,556           2,291              259
Rhode Island                     151,324                  7,612           5,099           2,296              217

South Carolina                   652,816 1/               5,050 1/        3,011 1/        1,718 1/           320 1/
South Dakota                     143,331                  4,375           2,684           1,454              237
Tennessee                        904,818 1/               4,581 1/        2,971 1/        1,373 1/           238 1/
Texas                            3,828,975                5,267           3,245           1,738              283
Utah                             481,812                  3,783           2,502           1,061              220

Vermont                          106,341                  6,753           4,395           2,157              201
Virginia                         1,096,093                5,788 1/        3,515           1,965              307 1/
Washington                       974,504                  5,734 2/        3,439 2/        2,022              273
West Virginia                    304,052                  6,076           3,764           1,945              367
Wisconsin                        879,259                  6,796           4,290           2,297              209
Wyoming                           99,058                  5,971           3,667           2,087              217
-------------------------------------------------------------------------------------------------------------------
Outlying Areas
   American Samoa                 14,766                  2,288             920             831              537
   Guam                           33,393                  4,688           2,561           1,854              274
   Northern Marianas               9,041                  5,878           4,731             836              311
   Puerto Rico                   618,861                  2,902           2,035             567              300
   Virgin Islands                 22,385                  5,458           3,102           2,053              303
___________________________________________________________________________________________________________________
1/ Value contains imputation for missing expenditure data.
2/ Value affected by redistribution of reported expenditure values for missing data items.
NOTE:  Details may not add to total due to rounding.
SOURCE:  U.S. Department of Education, NCES, Common Core of Data, National Public Education Financial Survey.

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For more information about the content of this report, contact Frank Johnson at Frank.Johnson@ed.gov.