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Digest of Education Statistics: 2008
Digest of Education Statistics: 2008

NCES 2009-020
March 2009


Table 179. Total expenditures for public elementary and secondary education, by function and subfunction: Selected years, 1990–91 through 2005–06
Function and subfunction Expenditures (in thousands of current dollars) Percentage distribution of current expenditures for public schools
1990–91 1995–96 1999–2000 2000–01 2002–03 2003–04 2004–051  2005–06 1990–91 1995–96 1999–2000 2000–01 2002–03 2003–04 2004–051  2005–06
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17
Total expenditures $229,429,715   $293,646,490 $381,838,155 $410,811,185 $454,906,912 $474,241,531 $499,568,736 $528,734,539 †  †  †  †  †  †  †  † 
Current expenditures for public schools 202,037,752   255,106,683 323,888,508 348,360,841 387,593,617 403,390,369 425,047,565 449,594,924 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00
Salaries 132,730,931 2  165,806,160 210,158,874 224,305,806 246,349,926 252,179,893 261,572,535 273,150,116 65.70 64.99 64.89 64.39 63.56 62.52 61.54 60.75
Employee benefits 33,954,456 2  44,786,697 53,333,592 57,976,490 68,137,020 74,483,569 81,930,228 87,887,483 16.81 17.56 16.47 16.64 17.58 18.46 19.28 19.55
Purchased services 16,380,643 2  21,579,562 29,051,785 31,778,754 35,325,876 37,505,263 39,870,015 43,248,725 8.11 8.46 8.97 9.12 9.11 9.30 9.38 9.62
Tuition 1,192,505 2  1,590,468 2,231,250 2,458,366 3,298,588 3,327,600 3,605,864 4,168,859 0.59 0.62 0.69 0.71 0.85 0.82 0.85 0.93
Supplies 14,805,956 2  18,756,157 25,896,917 28,262,078 30,528,970 31,907,726 33,870,267 36,690,234 7.33 7.35 8.00 8.11 7.88 7.91 7.97 8.16
Other 2,973,261 2  2,587,639 3,216,089 3,579,347 3,953,237 3,986,317 4,198,655 4,449,507 1.47 1.01 0.99 1.03 1.02 0.99 0.99 0.99
                                   
Instruction 122,223,362   157,473,978 199,968,138 214,333,003 237,731,734 247,444,620 260,046,266 274,179,857 60.50 61.73 61.74 61.53 61.34 61.34 61.18 60.98
Salaries 90,742,284   114,580,985 145,071,564 154,512,089 168,828,934 172,998,433 179,124,955 186,905,065 44.91 44.91 44.79 44.35 43.56 42.89 42.14 41.57
Employee benefits 22,347,524   30,299,566 36,197,167 39,522,678 45,947,180 50,040,333 55,004,561 59,032,817 11.06 11.88 11.18 11.35 11.85 12.40 12.94 13.13
Purchased services 2,722,639   3,825,111 5,839,673 6,430,708 7,289,623 8,242,306 9,014,911 10,102,038 1.35 1.50 1.80 1.85 1.88 2.04 2.12 2.25
Tuition 1,192,505   1,590,468 2,231,250 2,458,366 3,298,588 3,327,600 3,605,864 4,168,859 0.59 0.62 0.69 0.71 0.85 0.82 0.85 0.93
Supplies 4,584,754   6,513,488 9,751,743 10,377,554 11,294,271 11,722,378 12,163,557 12,784,336 2.27 2.55 3.01 2.98 2.91 2.91 2.86 2.84
Other 633,656   664,360 876,741 1,031,608 1,073,139 1,113,570 1,132,418 1,186,741 0.31 0.26 0.27 0.30 0.28 0.28 0.27 0.26
                                   
Student support3  8,926,010   12,266,136 16,046,845 17,292,756 19,992,229 20,881,322 22,118,879 23,356,971 4.42 4.81 4.95 4.96 5.16 5.18 5.20 5.20
Salaries 6,565,965   8,885,707 11,496,451 12,354,464 14,030,739 14,485,849 15,173,471 15,833,312 3.25 3.48 3.55 3.55 3.62 3.59 3.57 3.52
Employee benefits 1,660,082   2,307,480 2,841,949 3,036,037 3,678,398 4,040,367 4,475,112 4,859,310 0.82 0.90 0.88 0.87 0.95 1.00 1.05 1.08
Purchased services 455,996   687,300 1,180,701 1,328,600 1,646,297 1,708,119 1,799,403 1,979,681 0.23 0.27 0.36 0.38 0.42 0.42 0.42 0.44
Supplies 191,482   247,262 389,044 421,838 470,505 464,635 483,889 497,201 0.09 0.10 0.12 0.12 0.12 0.12 0.11 0.11
Other 52,485   138,387 138,699 151,817 166,291 182,352 187,005 187,468 0.03 0.05 0.04 0.04 0.04 0.05 0.04 0.04
                                   
Instructional staff services4  8,467,142   10,070,241 14,640,411 15,926,856 18,568,413 19,091,186 20,387,692 21,924,660 4.19 3.95 4.52 4.57 4.79 4.73 4.80 4.88
Salaries 5,560,129   6,418,530 8,971,366 9,790,767 11,312,220 11,483,486 12,108,423 13,005,332 2.75 2.52 2.77 2.81 2.92 2.85 2.85 2.89
Employee benefits 1,408,217   1,719,377 2,169,051 2,356,440 2,909,834 3,157,356 3,546,696 3,898,171 0.70 0.67 0.67 0.68 0.75 0.78 0.83 0.87
Purchased services 622,487   925,403 1,776,849 2,003,598 2,332,965 2,474,229 2,731,885 2,944,703 0.31 0.36 0.55 0.58 0.60 0.61 0.64 0.65
Supplies 776,863   918,189 1,485,730 1,566,954 1,792,008 1,777,640 1,791,507 1,867,878 0.38 0.36 0.46 0.45 0.46 0.44 0.42 0.42
Other 99,445   88,743 237,415 209,097 221,387 198,476 209,181 208,576 0.05 0.03 0.07 0.06 0.06 0.05 0.05 0.05
                                   
General administration 5,791,253   5,878,493 6,698,006 7,108,291 7,960,378 8,266,957 8,510,315 8,920,041 2.87 2.30 2.07 2.04 2.05 2.05 2.00 1.98
Salaries 2,603,562   2,901,172 3,179,759 3,351,554 3,680,522 3,732,878 3,725,275 3,860,883 1.29 1.14 0.98 0.96 0.95 0.93 0.88 0.86
Employee benefits 777,381   828,483 938,113 1,000,698 1,166,775 1,262,864 1,375,298 1,479,556 0.38 0.32 0.29 0.29 0.30 0.31 0.32 0.33
Purchased services 1,482,427   1,626,178 1,941,822 2,099,032 2,384,109 2,505,398 2,635,243 2,735,714 0.73 0.64 0.60 0.60 0.62 0.62 0.62 0.61
Supplies 172,898   185,831 196,205 206,137 223,696 217,151 221,376 225,230 0.09 0.07 0.06 0.06 0.06 0.05 0.05 0.05
Other 754,985   336,828 442,107 450,870 505,276 548,666 553,123 618,657 0.37 0.13 0.14 0.13 0.13 0.14 0.13 0.14
                                   
School administration 11,695,344   14,831,159 18,381,292 19,580,890 21,791,580 22,597,918 24,155,908 25,277,042 5.79 5.81 5.68 5.62 5.62 5.60 5.68 5.62
Salaries 8,935,903   11,156,460 13,923,730 14,817,213 16,206,443 16,626,755 17,467,947 18,181,910 4.42 4.37 4.30 4.25 4.18 4.12 4.11 4.04
Employee benefits 2,257,783   2,963,991 3,455,390 3,689,689 4,341,364 4,710,083 5,217,866 5,622,342 1.12 1.16 1.07 1.06 1.12 1.17 1.23 1.25
Purchased services 247,750   384,908 573,003 611,638 718,442 754,181 896,782 862,664 0.12 0.15 0.18 0.18 0.19 0.19 0.21 0.19
Supplies 189,711   256,857 337,651 369,257 416,265 399,456 439,418 474,816 0.09 0.10 0.10 0.11 0.11 0.10 0.10 0.11
Other 64,197   68,943 91,519 93,093 109,066 107,444 133,896 135,311 0.03 0.03 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 38,720,429 40,926,881 44,320,217 10.54 10.08 9.63 9.77 9.50 9.60 9.63 9.86
Salaries 8,849,559   10,454,854 12,745,457 13,461,242 14,596,762 14,811,588 15,344,880 16,028,083 4.38 4.10 3.94 3.86 3.77 3.67 3.61 3.57
Employee benefits 2,633,075   3,129,632 3,531,423 3,778,520 4,476,354 5,019,477 5,483,344 5,840,665 1.30 1.23 1.09 1.08 1.15 1.24 1.29 1.30
Purchased services 5,721,125   7,698,704 8,866,099 9,642,217 9,866,874 10,463,087 10,921,591 11,913,734 2.83 3.02 2.74 2.77 2.55 2.59 2.57 2.65
Supplies 3,761,738   4,214,201 5,801,242 6,871,845 7,543,937 8,091,029 8,832,550 10,147,971 1.86 1.65 1.79 1.97 1.95 2.01 2.08 2.26
Other 325,157   226,670 246,075 280,334 346,590 335,247 344,516 389,764 0.16 0.09 0.08 0.08 0.09 0.08 0.08 0.09
                                   
Student transportation 8,678,954   10,396,426 13,007,625 14,052,654 15,648,821 16,348,784 17,459,659 18,864,069 4.30 4.08 4.02 4.03 4.04 4.05 4.11 4.20
Salaries 3,285,127   3,933,969 5,061,209 5,406,092 5,974,787 6,105,136 6,379,953 6,701,455 1.63 1.54 1.56 1.55 1.54 1.51 1.50 1.49
Employee benefits 892,985   1,207,961 1,464,249 1,592,127 1,905,504 2,119,101 2,333,027 2,535,296 0.44 0.47 0.45 0.46 0.49 0.53 0.55 0.56
Purchased services 3,345,232   4,257,805 5,331,435 5,767,462 6,450,377 6,736,968 7,054,340 7,561,565 1.66 1.67 1.65 1.66 1.66 1.67 1.66 1.68
Supplies 961,447   836,450 1,034,323 1,159,350 1,130,478 1,192,548 1,501,906 1,867,495 0.48 0.33 0.32 0.33 0.29 0.30 0.35 0.42
Other 194,163   160,239 116,410 127,623 187,675 195,031 190,433 198,259 0.10 0.06 0.04 0.04 0.05 0.05 0.04 0.04
                                   
Other support services5  5,587,837   7,039,408 10,188,917 11,439,134 13,231,082 13,488,270 14,058,464 14,465,937 2.77 2.76 3.15 3.28 3.41 3.34 3.31 3.22
Salaries 2,900,394   3,450,836 4,930,099 5,521,381 6,234,410 6,344,591 6,437,831 6,577,129 1.44 1.35 1.52 1.58 1.61 1.57 1.51 1.46
Employee benefits 980,859   1,182,229 1,433,054 1,594,540 2,019,058 2,265,789 2,486,442 2,483,366 0.49 0.46 0.44 0.46 0.52 0.56 0.58 0.55
Purchased services 798,922   1,362,961 2,462,775 2,783,176 3,283,907 3,185,599 3,277,148 3,455,292 0.40 0.53 0.76 0.80 0.85 0.79 0.77 0.77
Supplies 294,527   398,534 573,670 626,889 717,844 766,110 771,940 793,997 0.15 0.16 0.18 0.18 0.19 0.19 0.18 0.18
Other 613,135   644,849 789,319 913,148 975,863 926,181 1,085,102 1,156,153 0.30 0.25 0.24 0.26 0.25 0.23 0.26 0.26
                                   
Food services 8,430,490   10,648,844 12,948,807 13,816,635 14,930,942 15,652,674 16,423,973 17,263,582 4.17 4.17 4.00 3.97 3.85 3.88 3.86 3.84
Salaries   3,844,285 4,606,262 4,966,092 5,325,744 5,409,803 5,606,416 5,842,948 1.51 1.42 1.43 1.37 1.34 1.32 1.30
Employee benefits   1,103,433 1,267,921 1,381,923 1,636,523 1,790,483 1,934,067 2,059,918 0.43 0.39 0.40 0.42 0.44 0.46 0.46
Purchased services   627,902 897,762 923,091 1,155,396 1,252,027 1,332,761 1,464,511 0.25 0.28 0.26 0.30 0.31 0.31 0.33
Supplies   4,916,299 6,041,001 6,420,201 6,641,477 7,009,747 7,385,373 7,727,182 1.93 1.87 1.84 1.71 1.74 1.74 1.72
Other   156,924 135,861 125,327 171,801 190,613 165,355 169,023 0.06 0.04 0.04 0.04 0.05 0.04 0.04
                                   
Enterprise operations6  946,705   777,937 818,172 776,463 907,921 898,209 959,528 1,022,549 0.47 0.30 0.25 0.22 0.23 0.22 0.23 0.23
Salaries   179,360 172,977 124,913 159,366 181,374 203,383 213,999 0.07 0.05 0.04 0.04 0.04 0.05 0.05
Employee benefits   44,545 35,276 23,837 56,031 77,717 73,816 76,042 0.02 0.01 0.01 0.01 0.02 0.02 0.02
Purchased services   183,288 181,666 189,230 197,885 183,349 205,951 228,823 0.07 0.06 0.05 0.05 0.05 0.05 0.05
Supplies   269,046 286,309 242,052 298,489 267,031 278,751 304,129 0.11 0.09 0.07 0.08 0.07 0.07 0.07
Other   101,697 141,943 196,430 196,150 188,738 197,628 199,556 0.04 0.04 0.06 0.05 0.05 0.05 0.04
                                   
Other current expenditures 3,295,717   4,724,659 5,457,015 6,063,700 6,873,762 6,927,551 7,691,468 7,417,761
Community services 964,370   1,728,669 2,151,043 2,426,189 2,695,832 2,720,844 2,813,379 3,015,207
Private school programs 527,609   781,148 961,203 1,026,695 1,161,470 1,146,373 1,236,495 1,389,204
Adult education 1,365,523   1,500,438 1,715,332 1,838,265 2,005,813 1,968,046 1,964,631 2,003,291
Community colleges 5,356   7,746 265 351 460 210 435 354
Other 432,858   706,657 629,172 772,200 1,010,187 1,092,079 1,676,529 1,009,704
                                   
Capital outlay7  19,771,478   27,555,667 43,357,186 46,220,704 48,940,374 50,842,973 53,528,382 57,375,299
Public schools 19,655,496   27,457,489 42,231,206 46,078,494 48,833,138 50,731,632 53,430,719 57,281,425
Other current expenditures 115,982   98,179 125,980 142,210 107,236 111,341 97,663 93,874
                                   
Interest on school debt 4,324,768   6,259,480 9,135,445 10,165,940 11,499,160 13,080,638 13,301,322 14,346,556
— 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 2005–06. (This table was prepared April 2008.)