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Table 1. Source of revenues and type of expenditures for public elementary and secondary education, by state or jurisdiction: FY 2021

    Revenues [in thousands of dollars]     Expenditures [in thousands of dollars]
State or jurisdiction   Total   Local1   State   Federal2     Total   Total current3   Capital outlay4   Other5
                                 
United States6   $837,337,948   $365,120,409   $383,806,597   $88,410,942     $813,615,4527, 8, 9   $703,472,4777, 8   $79,375,3217, 8   $30,767,6537, 9  
                                   
Alabama   9,634,735   2,936,726   5,187,636   1,510,373     9,051,510   7,880,052   654,454   517,003
Alaska   2,635,433   563,815   1,634,812   436,807     2,763,876   2,537,694   196,345   29,836
Arizona   12,939,677   4,555,169   6,193,001   2,191,507     12,867,294   10,508,680   1,880,079   478,535
Arkansas   6,377,977   2,292,396   3,044,599   1,040,983     6,309,748   5,465,366   672,562   171,819
California   111,811,428   36,576,689   60,071,357   15,163,382     102,967,285   88,216,7837   10,216,9957   4,533,5077
                                   
Colorado   13,390,422   6,776,712   5,013,783   1,599,927     13,708,191   10,803,824   2,184,759   719,608
Connecticut   12,433,278   7,277,497   4,484,299   671,481     12,518,8588, 9   11,309,002   794,3838   415,4739  
Delaware   2,773,767   815,619   1,747,079   211,068     2,500,502   2,290,819   177,729   31,954
District of Columbia   2,886,983   2,597,769   †   289,214     3,007,096   2,257,263   562,093   187,739
Florida   35,794,107   16,880,257   14,072,267   4,841,583     34,835,593   30,214,859   3,436,755   1,183,978
                                   
Georgia   25,099,557   11,324,643   10,706,159   3,068,755     23,504,474   20,946,669   2,291,071   266,734
Hawaii   3,241,887   19,106   2,851,763   371,018     3,115,266   2,920,092   183,785   11,389
Idaho   3,269,320   715,755   2,023,230   530,336     3,195,188   2,784,793   288,865   121,530
Illinois   40,806,610   21,492,053   16,117,573   3,196,984     39,445,906   34,857,171   3,273,816   1,314,919
Indiana   14,517,671   4,494,480   8,740,711   1,282,480     13,338,789   11,798,848   1,083,399   456,542
                                   
Iowa   7,909,835   2,991,765   4,020,930   897,141     7,743,172   6,441,809   1,120,753   180,610
Kansas   7,448,284   1,844,466   4,920,069   683,749     6,906,850   6,160,469   486,886   259,494
Kentucky   9,218,839   3,121,948   4,753,615   1,343,277     9,119,728   7,916,275   911,340   292,113
Louisiana   10,326,354   4,620,744   4,078,383   1,627,228     9,795,512   9,137,829   510,026   147,657
Maine   3,590,060   1,681,664   1,411,382   497,014     3,520,180   3,170,667   259,535   89,977
                                   
Maryland   17,536,105   8,699,638   7,620,541   1,215,926     16,594,248   14,890,629   1,475,302   228,316
Massachusetts   21,032,128   11,413,086   8,328,725   1,290,317     21,067,822   19,843,547   865,004   359,271
Michigan   23,602,386   7,159,908   13,498,567   2,943,912     22,641,146   19,146,700   2,388,119   1,106,326
Minnesota   15,419,009   4,137,576   9,833,295   1,448,138     15,839,800   12,394,806   2,437,372   1,007,622
Mississippi   5,377,137   1,848,093   2,493,756   1,035,288     5,250,858   4,452,945   698,863   99,049
                                   
Missouri   13,121,987   7,565,485   3,911,448   1,645,054     12,387,472   10,588,953   1,236,441   562,077
Montana   2,258,752   919,260   909,788   429,703     2,283,937   1,939,578   280,417   63,942
Nebraska   5,145,527   3,051,342   1,596,679   497,506     5,416,497   4,455,663   827,250   133,584
Nevada   5,821,907   3,220,375   1,921,522   680,010     5,846,926   4,858,509   741,470   246,946
New Hampshire   3,543,958   2,197,532   1,093,913   252,513     3,411,805   3,190,438   176,276   45,091
                                   
New Jersey   35,669,779   17,546,094   16,224,441   1,899,244     33,796,232   31,304,354   1,534,496   957,383
New Mexico   4,751,119   797,922   3,356,381   596,816     4,329,826   3,774,331   478,427   77,068
New York   77,384,806   44,724,292   29,093,368   3,567,146     73,529,994   66,439,455   3,747,982   3,342,557
North Carolina   17,112,494   4,381,850   10,637,221   2,093,422     17,528,638   15,921,684   1,527,419   79,535
North Dakota   2,109,305   681,319   1,078,820   349,167     2,061,601   1,740,353   255,382   65,867
                                   
Ohio   27,616,830   13,951,689   10,983,197   2,681,945     27,234,817   23,675,934   2,544,359   1,014,523
Oklahoma   7,931,412   3,182,458   3,618,387   1,130,566     7,961,804   6,999,259   813,588   148,957
Oregon   9,863,772   3,728,193   5,316,328   819,250     10,096,413   7,751,946   1,791,075   553,392
Pennsylvania   35,182,434   18,860,248   13,056,288   3,265,898     34,289,722   30,375,252   2,425,755   1,488,715
Rhode Island   2,911,530   1,374,679   1,243,479   293,372     2,885,698   2,617,982   167,098   100,617
                                   
South Carolina   12,163,885   4,844,412   6,037,237   1,282,235     11,198,750   9,308,454   1,429,379   460,916
South Dakota   1,924,967   932,613   614,051   378,303     1,854,535   1,548,522   256,421   49,591
Tennessee   12,045,679   4,904,221   5,401,015   1,740,443     11,715,413   10,414,835   967,449   333,129
Texas   72,974,070   36,356,966   27,559,808   9,057,295     75,541,078   59,364,375   11,383,073   4,793,631
Utah   7,355,142   2,600,268   4,042,774   712,100     7,400,354   6,135,506   1,014,265   250,583
                                   
Vermont   1,986,906   40,054   1,739,914   206,938     2,079,712   1,981,766   78,869   19,076
Virginia   19,258,847   9,674,259   7,836,352   1,748,237     18,957,602   17,342,413   1,436,798   178,391
Washington   20,577,176   4,926,320   13,959,388   1,691,468     21,036,2818   16,978,9368   3,347,965   709,380
West Virginia   3,981,286   1,352,348   2,043,088   585,850     3,757,088   3,372,050   319,420   65,619
Wisconsin   13,639,483   5,747,313   6,708,045   1,184,125     13,550,417   11,361,441   1,378,329   810,648
Wyoming   1,931,908   721,327   976,133   234,448     1,853,951   1,682,896   165,625   5,430
Other jurisdictions                                  
American Samoa   77,985   0   23,72010   54,265     87,273   77,342   5,930   4,001
Guam   346,872   230,074   †   116,798     354,948   348,421   4,397   2,130
Commonwealth of the
Northern Mariana Islands		   97,733   0   16,60910   81,124     101,388   93,376   703   7,309
Puerto Rico   2,383,989   461   1,631,65310   751,875     2,370,316   2,103,412   201,607   65,297
U.S. Virgin Islands   383,175   164,182   †   218,994     180,024   180,024   0   0
† Not applicable.
‡ Reporting standards not met. Due to turnover within the American Samoa government, the jurisdiction was not able to fully report data for all items or reported inconsistently with the previous year. Total current expenditures for FY 20 were reported to be 20 percent lower than in FY 19; therefore, the data do not meet quality standards and are suppressed.
1 Local revenues include intermediate revenues from education agencies with fundraising capabilities that operate between the state and local government levels.
2 Revenues from federal sources include amounts received from funds authorized by the Coronavirus Aid, Relief, and Economic Security (CARES) Act of 2020, the Coronavirus Response and Relief Supplemental Appropriations (CRRSA) Act of 2021, and the American Rescue Plan (ARP) Act of 2021. Local education agencies (LEAs) do not begin receiving federal funds that flow through the state until after allocations are made by the federal government, assurances and certifications are signed and awards are made by the state, and reimbursement for expenditures is requested by the LEA. Because of this process, there is a lag between the time when the funds are appropriated and when LEAs record the amounts as revenues.
3 Current expenditures include instruction, instruction-related, support services, and other elementary/secondary current expenditures, but exclude expenditures on capital outlay, other programs, and interest on long-term debt.
4 Capital outlay includes expenditures on property and construction of facilities.
5 Other program expenditures include expenditures for community services, adult education, community colleges, private schools, interest on debt, and other programs that are not part of preK–12 public education.
6 United States totals include the 50 states and the District of Columbia.
7 California did not report prekindergarten membership in the State Nonfiscal Public Elementary/Secondary Education Survey. California reported prekindergarten expenditures separately, and these overall expenditures were excluded from the amounts reported in this table. This table does include expenditures for special education preschool programs along with K–12 expenditures in California.
8 Value affected by redistribution of reported values to correct for missing data items and/or to distribute state direct support expenditures.
9 Value contains imputation for missing data.
10 Reported state revenue data are revenues received from the central government of the jurisdiction.
NOTE: Detail may not sum to totals because of rounding. Total revenues do not include proceeds from bond sales or the sale of property or equipment, nor do they include the use of existing assets or securities. Expenditures made from these funds are included. Therefore, in some instances, total expenditures may exceed total revenues.
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public Education Financial Survey (NPEFS)," FY 21, Provisional Version 1a.

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