Table 235.40.

Public elementary and secondary revenues and expenditures, by locale, source of revenue, and purpose of expenditure: 2012-13

Source of revenue and purpose of expenditure	Total	City, large1	City, mid-size2	City, small3	Subur- ban, large4	Subur- ban, mid-size5	Subur- ban, small6	Town, fringe7	Town, dis- tant8	Town, re- mote9	Rural, fringe10	Rural, distant11	Rural, remote12
1	2	3	4	5	6	7	8	9	10	11	12	13	14
Revenue amounts (in millions of       current dollars)
Total revenue13	$606,778	$83,757	$28,720	$35,386	$189,618	$17,923	$8,362	$12,447	$24,745	$17,814	$37,849	$29,026	$11,289
Federal	55,104	9,596	3,383	3,465	12,127	1,376	667	978	2,471	2,082	3,136	2,530	1,266
Title I	14,213	3,228	959	903	2,600	323	146	212	627	545	685	628	328
Child Nutrition Act	14,020	2,269	837	863	3,238	392	169	262	677	492	853	715	277
Children with disabilities (IDEA)	11,249	1,341	559	686	3,242	310	165	215	470	356	686	440	162
Impact aid	1,522	108	83	65	195	26	3	63	35	120	118	72	170
Bilingual education	361	37	15	17	63	3	1	2	4	5	9	3	1
Indian education	107	5	2	3	6	1	0	2	8	12	5	7	10
Math, science, and professional       development	1,577	230	95	95	253	38	18	26	75	78	87	78	45
Safe and drug-free schools	141	7	11	12	23	1	2	2	9	7	12	5	5
Vocational and technical education	555	89	32	35	137	15	9	9	29	26	40	19	8
Other and unclassified	11,361	2,283	789	786	2,371	267	152	184	537	440	640	563	258
State	274,732	34,269	13,383	17,304	74,286	8,711	3,920	6,307	12,905	9,084	18,487	15,529	5,386
Special education programs	18,323	2,460	808	1,043	6,001	485	251	392	698	433	963	710	249
Compensatory and basic skills	5,610	659	177	415	1,635	195	43	83	182	102	278	184	81
Bilingual education	893	49	33	54	592	52	6	5	23	7	30	7	3
Gifted and talented	935	24	55	62	585	33	7	12	32	9	73	26	7
Vocational education	988	25	52	65	342	35	23	22	77	59	115	78	29
Other	247,982	31,052	12,257	15,666	65,132	7,911	3,591	5,794	11,892	8,474	17,028	14,525	5,017
Local13	276,942	39,892	11,955	14,617	103,205	7,836	3,775	5,162	9,369	6,648	16,226	10,967	4,638
Property tax14	176,222	16,779	7,352	9,731	72,452	4,623	2,861	3,834	6,708	4,938	10,642	7,833	3,527
Parent government contribution14	48,335	14,845	2,199	2,189	16,167	1,808	148	249	661	151	2,342	874	166
Private (fees from individuals)	14,052	979	629	718	5,279	562	203	354	633	414	1,061	737	306
Other13	38,333	7,289	1,776	1,979	9,306	843	563	725	1,367	1,145	2,182	1,523	638
Percentage distribution of revenue
Total revenue	100.0	100.0	100.0	100.0	100.0	100.0	100.0	100.0	100.0	100.0	100.0	100.0	100.0
Federal	9.1	11.5	11.8	9.8	6.4	7.7	8.0	7.9	10.0	11.7	8.3	8.7	11.2
State	45.3	40.9	46.6	48.9	39.2	48.6	46.9	50.7	52.2	51.0	48.8	53.5	47.7
Local	45.6	47.6	41.6	41.3	54.4	43.7	45.1	41.5	37.9	37.3	42.9	37.8	41.1
Expenditure amounts (in millions of       current dollars)
Total expenditures	$618,331	$88,215	$28,979	$36,218	$190,912	$17,940	$8,617	$12,802	$25,154	$18,108	$38,076	$29,063	$11,467
Current expenditures for schools	526,937	72,281	24,946	30,913	164,730	15,638	7,410	10,881	21,720	15,583	33,164	25,359	9,734
Instruction	319,544	45,795	14,673	18,712	100,943	9,468	4,461	6,584	13,045	9,348	19,843	15,057	5,719
Support services, students	29,395	2,999	1,598	1,922	10,180	900	471	590	1,123	853	1,828	1,143	409
Support services, instructional       staff	24,563	3,026	1,479	1,571	7,367	733	307	449	1,024	673	1,436	1,000	337
Administration	39,620	4,804	1,827	2,194	11,951	1,098	554	870	1,778	1,325	2,606	2,297	971
Operation and maintenance	49,918	7,023	2,249	2,871	15,331	1,484	672	996	2,010	1,503	3,111	2,398	962
Transportation	23,692	3,187	1,033	1,205	7,958	737	387	549	1,001	650	1,870	1,509	561
Food service	21,400	2,783	1,105	1,264	5,792	676	306	467	1,052	782	1,455	1,228	487
Other	18,804	2,664	981	1,175	5,208	542	252	377	686	449	1,014	728	287
Other current expenditures	22,478	2,828	1,135	1,324	6,172	708	321	483	1,076	811	1,540	1,263	525
Interest on school debt	17,067	2,680	714	923	5,458	471	205	403	585	336	1,014	613	168
Capital outlay	47,281	7,551	2,323	3,028	12,885	1,235	611	1,034	1,986	1,663	2,527	1,997	964
Percentage distribution of current       expenditures for schools
All current expenditures for schools	100.0	100.0	100.0	100.0	100.0	100.0	100.0	100.0	100.0	100.0	100.0	100.0	100.0
Instruction	60.6	63.4	58.8	60.5	61.3	60.5	60.2	60.5	60.1	60.0	59.8	59.4	58.8
Support services	10.2	8.3	12.3	11.3	10.7	10.4	10.5	9.5	9.9	9.8	9.8	8.5	7.7
Administration	7.5	6.6	7.3	7.1	7.3	7.0	7.5	8.0	8.2	8.5	7.9	9.1	10.0
Operation and maintenance	9.5	9.7	9.0	9.3	9.3	9.5	9.1	9.1	9.3	9.6	9.4	9.5	9.9
Transportation	4.5	4.4	4.1	3.9	4.8	4.7	5.2	5.0	4.6	4.2	5.6	5.9	5.8
Food service and other	7.6	7.5	8.4	7.9	6.7	7.8	7.5	7.8	8.0	7.9	7.4	7.7	8.0
Per student amounts (in current dollars)
Current expenditure per student	$10,628	$12,169	$10,052	$10,803	$11,233	$10,115	$10,837	$10,178	$9,988	$9,836	$10,355	$10,334	$11,402
Instruction expenditure per student	6,445	7,710	5,913	6,539	6,884	6,124	6,523	6,158	5,999	5,901	6,196	6,136	6,699

1 Located inside an urbanized area and inside a principal city with a population of at least 250,000.

2 Located inside an urbanized area and inside a principal city with a population of at least 100,000, but less than 250,000.

3 Located inside an urbanized area and inside a principal city with a population less than 100,000.

4 Located inside an urbanized area and outside a principal city with a population of 250,000 or more.

5 Located inside an urbanized area and outside a principal city with a population of at least 100,000, but less than 250,000.

6 Located inside an urbanized area and outside a principal city with a population less than 100,000.

7 Located inside an urban cluster that is 10 miles or less from an urbanized area.

8 Located inside an urban cluster that is more than 10 but less than or equal to 35 miles from an urbanized area.

9 Located inside an urban cluster that is more than 35 miles from an urbanized area.

10 Located outside any urbanized area or urban cluster, but 5 miles or less from an urbanized area or 2.5 miles or less from an urban cluster.

11 Located outside any urbanized area or urban cluster and more than 5 miles but less than or equal to 25 miles from an urbanized area, or more than 2.5 miles but less than or equal to 10 miles from an urban cluster.

12 Located outside any urbanized area or urban cluster, more than 25 miles from an urbanized area, and more than 10 miles from an urban cluster.

13 Excludes revenues from other in-state school systems.

14 Property tax and parent government contributions are determined on the basis of independence or dependence of the local school system and are mutually exclusive.

NOTE: Total includes data for some school districts not identified by locale. 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), "Local Education Agency (School District) Finance Survey (F33)," 2012-13. (This table was prepared January 2016.)