Skip Navigation
Digest of Education Statistics: 2006
Digest of Education Statistics: 2006

NCES 2007-017
July 2007


Table 165. Total expenditures for public elementary and secondary education, by function and subfunction: Selected years, 1990–91 through 2003–04 
Function and subfunction Expenditures (in thousands) Percentage distribution of current expenditures for public schools
1990–91 1995–96 1999–2000 2000–01 2002–031  2003–04 1990–91 1995–96 1999–2000 2000–01 2002–031  2003–04
1 2 3 4 5 6 7 8 9 10 11 12 13
Total expenditures $229,429,715   $293,646,490 $381,838,155 $410,811,185 $454,906,912 $473,862,737
Current expenditures for public schools 202,037,752   255,106,683 323,888,508 348,360,841 387,593,617 403,376,186 100.00 100.00 100.00 100.00 100.00 100.00
Salaries 132,730,931 2  165,806,160 210,158,874 224,305,806 246,349,926 252,179,845 65.70 64.99 64.89 64.39 63.56 62.52
Employee benefits 33,954,456 2  44,786,697 53,333,592 57,976,490 68,137,020 74,463,101 16.81 17.56 16.47 16.64 17.58 18.46
Purchased services 16,380,643 2  21,579,562 29,051,785 31,778,754 35,325,876 37,502,797 8.11 8.46 8.97 9.12 9.11 9.30
Tuition 1,192,505 2  1,590,468 2,231,250 2,458,366 3,298,588 3,327,600 0.59 0.62 0.69 0.71 0.85 0.82
Supplies 14,805,956 2  18,756,157 25,896,917 28,262,078 30,528,970 31,904,032 7.33 7.35 8.00 8.11 7.88 7.91
Other 2,973,261 2  2,587,639 3,216,089 3,579,347 3,953,237 3,998,812 1.47 1.01 0.99 1.03 1.02 0.99
                           
Instruction 122,223,362   157,473,978 199,968,138 214,333,003 237,731,734 247,443,145 60.50 61.73 61.74 61.53 61.34 61.34
Salaries 90,742,284   114,580,985 145,071,564 154,512,089 168,828,934 172,998,433 44.91 44.91 44.79 44.35 43.56 42.89
Employee benefits 22,347,524   30,299,566 36,197,167 39,522,678 45,947,180 50,040,334 11.06 11.88 11.18 11.35 11.85 12.41
Purchased services 2,722,639   3,825,111 5,839,673 6,430,708 7,289,623 8,240,541 1.35 1.50 1.80 1.85 1.88 2.04
Tuition 1,192,505   1,590,468 2,231,250 2,458,366 3,298,588 3,327,600 0.59 0.62 0.69 0.71 0.85 0.82
Supplies 4,584,754   6,513,488 9,751,743 10,377,554 11,294,271 11,722,355 2.27 2.55 3.01 2.98 2.91 2.91
Other 633,656   664,360 876,741 1,031,608 1,073,139 1,113,881 0.31 0.26 0.27 0.30 0.28 0.28
                           
Student support3  8,926,010   12,266,136 16,046,845 17,292,756 19,992,229 20,839,154 4.42 4.81 4.95 4.96 5.16 5.17
Salaries 6,565,965   8,885,707 11,496,451 12,354,464 14,030,739 14,446,976 3.25 3.48 3.55 3.55 3.62 3.58
Employee benefits 1,660,082   2,307,480 2,841,949 3,036,037 3,678,398 4,037,072 0.82 0.90 0.88 0.87 0.95 1.00
Purchased services 455,996   687,300 1,180,701 1,328,600 1,646,297 1,708,116 0.23 0.27 0.36 0.38 0.42 0.42
Supplies 191,482   247,262 389,044 421,838 470,505 464,635 0.09 0.10 0.12 0.12 0.12 0.12
Other 52,485   138,387 138,699 151,817 166,291 182,355 0.03 0.05 0.04 0.04 0.04 0.05
                           
Instructional staff services4  8,467,142   10,070,241 14,640,411 15,926,856 18,568,413 19,133,353 4.19 3.95 4.52 4.57 4.79 4.74
Salaries 5,560,129   6,418,530 8,971,366 9,790,767 11,312,220 11,522,358 2.75 2.52 2.77 2.81 2.92 2.86
Employee benefits 1,408,217   1,719,377 2,169,051 2,356,440 2,909,834 3,160,650 0.70 0.67 0.67 0.68 0.75 0.78
Purchased services 622,487   925,403 1,776,849 2,003,598 2,332,965 2,474,224 0.31 0.36 0.55 0.58 0.60 0.61
Supplies 776,863   918,189 1,485,730 1,566,954 1,792,008 1,777,640 0.38 0.36 0.46 0.45 0.46 0.44
Other 99,445   88,743 237,415 209,097 221,387 198,481 0.05 0.03 0.07 0.06 0.06 0.05
                           
General administration 5,791,253   5,878,493 6,698,006 7,108,291 7,960,378 8,266,960 2.87 2.30 2.07 2.04 2.05 2.05
Salaries 2,603,562   2,901,172 3,179,759 3,351,554 3,680,522 3,732,878 1.29 1.14 0.98 0.96 0.95 0.93
Employee benefits 777,381   828,483 938,113 1,000,698 1,166,775 1,262,867 0.38 0.32 0.29 0.29 0.30 0.31
Purchased services 1,482,427   1,626,178 1,941,822 2,099,032 2,384,109 2,505,409 0.73 0.64 0.60 0.60 0.62 0.62
Supplies 172,898   185,831 196,205 206,137 223,696 217,151 0.09 0.07 0.06 0.06 0.06 0.05
Other 754,985   336,828 442,107 450,870 505,276 548,655 0.37 0.13 0.14 0.13 0.13 0.14
                           
School administration 11,695,344   14,831,159 18,381,292 19,580,890 21,791,580 22,597,918 5.79 5.81 5.68 5.62 5.62 5.60
Salaries 8,935,903   11,156,460 13,923,730 14,817,213 16,206,443 16,626,755 4.42 4.37 4.30 4.25 4.18 4.12
Employee benefits 2,257,783   2,963,991 3,455,390 3,689,689 4,341,364 4,710,083 1.12 1.16 1.07 1.06 1.12 1.17
Purchased services 247,750   384,908 573,003 611,638 718,442 754,181 0.12 0.15 0.18 0.18 0.19 0.19
Supplies 189,711   256,857 337,651 369,257 416,265 399,456 0.09 0.10 0.10 0.11 0.11 0.10
Other 64,197   68,943 91,519 93,093 109,066 107,443 0.03 0.03 0.03 0.03 0.03 0.03
                           
Operation and maintenance 21,290,655   25,724,062 31,190,295 34,034,158 36,830,517 38,720,266 10.54 10.08 9.63 9.77 9.50 9.60
Salaries 8,849,559   10,454,854 12,745,457 13,461,242 14,596,762 14,811,538 4.38 4.10 3.94 3.86 3.77 3.67
Employee benefits 2,633,075   3,129,632 3,531,423 3,778,520 4,476,354 5,019,476 1.30 1.23 1.09 1.08 1.15 1.24
Purchased services 5,721,125   7,698,704 8,866,099 9,642,217 9,866,874 10,462,979 2.83 3.02 2.74 2.77 2.55 2.59
Supplies 3,761,738   4,214,201 5,801,242 6,871,845 7,543,937 8,091,029 1.86 1.65 1.79 1.97 1.95 2.01
Other 325,157   226,670 246,075 280,334 346,590 335,243 0.16 0.09 0.08 0.08 0.09 0.08
                           
Student transportation 8,678,954   10,396,426 13,007,625 14,052,654 15,648,821 16,348,783 4.30 4.08 4.02 4.03 4.04 4.05
Salaries 3,285,127   3,933,969 5,061,209 5,406,092 5,974,787 6,105,136 1.63 1.54 1.56 1.55 1.54 1.51
Employee benefits 892,985   1,207,961 1,464,249 1,592,127 1,905,504 2,119,100 0.44 0.47 0.45 0.46 0.49 0.53
Purchased services 3,345,232   4,257,805 5,331,435 5,767,462 6,450,377 6,736,969 1.66 1.67 1.65 1.66 1.66 1.67
Supplies 961,447   836,450 1,034,323 1,159,350 1,130,478 1,192,548 0.48 0.33 0.32 0.33 0.29 0.30
Other 194,163   160,239 116,410 127,623 187,675 195,029 0.10 0.06 0.04 0.04 0.05 0.05
                           
Other support services5  5,587,837   7,039,408 10,188,917 11,439,134 13,231,082 13,488,173 2.77 2.76 3.15 3.28 3.41 3.34
Salaries 2,900,394   3,450,836 4,930,099 5,521,381 6,234,410 6,344,593 1.44 1.35 1.52 1.58 1.61 1.57
Employee benefits 980,859   1,182,229 1,433,054 1,594,540 2,019,058 2,265,788 0.49 0.46 0.44 0.46 0.52 0.56
Purchased services 798,922   1,362,961 2,462,775 2,783,176 3,283,907 3,185,502 0.40 0.53 0.76 0.80 0.85 0.79
Supplies 294,527   398,534 573,670 626,889 717,844 766,110 0.15 0.16 0.18 0.18 0.19 0.19
Other 613,135   644,849 789,319 913,148 975,863 926,180 0.30 0.25 0.24 0.26 0.25 0.23
                           
Food services 8,430,490   10,648,844 12,948,807 13,816,635 14,930,942 15,640,225 4.17 4.17 4.00 3.97 3.85 3.88
Salaries   3,844,285 4,606,262 4,966,092 5,325,744 5,409,803 1.51 1.42 1.43 1.37 1.34
Employee benefits   1,103,433 1,267,921 1,381,923 1,636,523 1,770,014 0.43 0.39 0.40 0.42 0.44
Purchased services   627,902 897,762 923,091 1,155,396 1,251,525 0.25 0.28 0.26 0.30 0.31
Supplies   4,916,299 6,041,001 6,420,201 6,641,477 7,006,076 1.93 1.87 1.84 1.71 1.74
Other   156,924 135,861 125,327 171,801 202,806 0.06 0.04 0.04 0.04 0.05
                           
Enterprise operations6  946,705   777,937 818,172 776,463 907,921 898,209 0.47 0.30 0.25 0.22 0.23 0.22
Salaries   179,360 172,977 124,913 159,366 181,374 0.07 0.05 0.04 0.04 0.04
Employee benefits   44,545 35,276 23,837 56,031 77,717 0.02 0.01 0.01 0.01 0.02
Purchased services   183,288 181,666 189,230 197,885 183,349 0.07 0.06 0.05 0.05 0.05
Supplies   269,046 286,309 242,052 298,489 267,031 0.11 0.09 0.07 0.08 0.07
Other   101,697 141,943 196,430 196,150 188,738 0.04 0.04 0.06 0.05 0.05
Other current expenditures 3,295,717   4,724,659 5,457,015 6,063,700 6,873,762 6,929,952
Community services 964,370   1,728,669 2,151,043 2,426,189 2,695,832 2,721,681
Private school programs 527,609   781,148 961,203 1,026,695 1,161,470 1,146,373
Adult education 1,365,523   1,500,438 1,715,332 1,838,265 2,005,813 1,968,046
Community colleges 5,356   7,746 265 351 460 210
Other 432,858   706,657 629,172 772,200 1,010,187 1,093,643
                           
Capital outlay7  19,771,478   27,555,667 43,357,186 46,220,704 48,940,374 50,476,066
Interest on school debt 4,324,768   6,259,480 9,135,445 10,165,940 11,499,160 13,080,534
—Not available.
† Not applicable.
1 Data have been revised from previously published figures.
2 Includes estimated data for subfunctions of food services and enterprise opera­tions.
3 Includes expenditures for guidance, health, attendance, and speech pathology services.
4 Includes expenditures for curriculum development, staff training, libraries, and media and computer centers.
5 Includes business support services concerned with paying, transporting, exchanging, and maintaining goods and services for local education agencies; central support services, including planning, research, evaluation, information, staff, and data processing services; and other support services.
6 Includes expenditures for operations funded by sales of products or services (e.g., school bookstore or computer time). Includes very small amounts for direct program support made by state education agencies for local school districts.
7 Includes expenditures for property, and for buildings and alterations completed by school district staff or contractors.
NOTE: Excludes expenditures for state education agencies. Data are not adjusted for changes in the purchasing power of the dollar due to inflation. Detail may not sum to totals because of rounding.
SOURCE: U.S. Department of Education, National Center for Education Statistics, Com­mon Core of Data (CCD), "National Public Education Financial Survey," 1990–91 through 2003–04. (This table was prepared August 2006.)