Table 235.40.

Public elementary and secondary revenues and expenditures, by locale, source of revenue, and purpose of expenditure: 2015-16

Source of revenue and purpose of expenditure	Total	City, large	City, midsize	City, small	Suburban, large	Suburban, midsize	Suburban, small	Town, fringe	Town, dis- tant	Town, remote	Rural, fringe	Rural, distant	Rural, remote
1	2	3	4	5	6	7	8	9	10	11	12	13	14
Revenue amounts (in millions of    current dollars)
Total revenue1	$685,009	$127,233	$47,847	$48,255	$258,440	$23,581	$12,831	$16,562	$32,934	$19,941	$48,682	$34,316	$14,275
Federal	55,603	12,880	4,906	4,327	15,953	1,716	936	1,287	3,136	2,225	3,798	2,848	1,571
Title I	14,010	4,018	1,215	1,088	3,519	412	216	275	808	531	859	709	360
Child Nutrition Act	16,120	3,693	1,348	1,223	4,718	542	278	366	981	556	1,152	900	362
Children with disabilities (IDEA)	11,174	1,873	953	885	4,095	384	217	265	584	356	844	517	198
Impact aid	1,325	135	87	75	162	23	9	64	48	205	125	100	293
Bilingual education	335	95	35	29	120	8	6	6	11	7	12	4	2
Indian education	94	11	3	3	7	2	3	2	10	14	6	9	26
Math, science, and professional     development	1,465	312	136	122	364	52	28	32	100	70	106	93	51
Safe and drug-free schools	82	18	5	7	13	2	1	2	7	7	8	8	5
Vocational and technical education	543	114	43	44	165	18	12	12	33	25	44	23	10
Other and unclassified	10,454	2,612	1,081	850	2,790	274	167	264	555	455	642	487	264
State	322,657	57,828	23,802	24,041	111,980	11,893	6,457	8,732	17,807	10,345	24,131	18,552	7,059
Special education programs	19,838	3,621	1,585	1,383	7,971	668	295	459	875	483	1,392	815	290
Compensatory and basic skills	5,215	934	405	462	1,828	260	78	96	268	127	383	266	105
Bilingual education	1,116	105	57	69	709	61	10	5	31	12	43	10	4
Gifted and talented	1,151	38	71	76	704	38	9	11	33	9	128	27	6
Vocational education	1,236	49	82	86	469	53	25	23	95	59	169	92	34
Other	294,100	53,080	21,603	21,964	100,299	10,814	6,040	8,137	16,505	9,655	22,017	17,343	6,620
Local1	306,749	56,525	19,139	19,888	130,506	9,972	5,438	6,543	11,991	7,372	20,752	12,915	5,645
Property tax2	195,662	27,471	11,816	12,839	89,594	5,599	3,791	4,602	8,375	5,391	13,132	9,003	4,047
Parent government contribution2	54,056	18,364	3,241	2,644	20,955	2,565	556	501	814	175	2,954	938	308
Private (fees from individuals)	14,694	1,476	873	887	6,471	566	276	415	746	439	1,293	885	363
Other1	42,337	9,215	3,209	3,518	13,485	1,242	815	1,025	2,057	1,367	3,374	2,089	927
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	8.1	10.1	10.3	9.0	6.2	7.3	7.3	7.8	9.5	11.2	7.8	8.3	11.0
State	47.1	45.5	49.7	49.8	43.3	50.4	50.3	52.7	54.1	51.9	49.6	54.1	49.5
Local	44.8	44.4	40.0	41.2	50.5	42.3	42.4	39.5	36.4	37.0	42.6	37.6	39.5
Expenditure amounts (in millions of    current dollars)
Total expenditures	$692,508	$130,695	$48,294	$48,768	$259,390	$23,567	$12,834	$17,061	$33,704	$20,108	$48,902	$34,386	$14,628
Current expenditures for schools	585,806	107,526	40,771	41,192	220,825	20,452	11,242	14,265	28,602	16,979	42,057	29,628	12,156
Instruction	355,892	67,500	23,844	24,704	135,354	12,289	6,762	8,609	17,085	10,034	25,210	17,514	6,969
Support services, students	33,699	5,011	2,643	2,602	13,902	1,224	687	786	1,527	969	2,395	1,403	543
Support services, instructional     staff	27,768	4,810	2,492	2,208	10,376	1,049	505	623	1,342	797	1,833	1,191	525
Administration	44,598	7,502	3,099	3,038	16,195	1,485	870	1,174	2,411	1,473	3,362	2,749	1,230
Operation and maintenance	52,814	9,713	3,551	3,705	19,673	1,852	1,025	1,296	2,614	1,617	3,811	2,738	1,214
Transportation	24,796	4,141	1,541	1,479	9,346	867	489	640	1,230	649	2,149	1,647	615
Food service	23,254	4,279	1,721	1,685	7,609	831	446	595	1,395	828	1,820	1,441	604
Other	22,986	4,572	1,879	1,771	8,368	855	459	541	999	611	1,477	945	457
Other current expenditures	30,175	7,864	2,060	1,985	10,689	801	400	649	1,129	704	1,871	1,260	710
Interest on school debt	18,263	4,330	1,210	1,179	6,955	554	321	498	740	355	1,230	693	197
Capital outlay	58,263	10,975	4,253	4,412	20,922	1,761	871	1,649	3,233	2,071	3,744	2,806	1,565
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	60.8	62.8	58.5	60.0	61.3	60.1	60.1	60.4	59.7	59.1	59.9	59.1	57.3
Support services	10.5	9.1	12.6	11.7	11.0	11.1	10.6	9.9	10.0	10.4	10.1	8.8	8.8
Administration	7.6	7.0	7.6	7.4	7.3	7.3	7.7	8.2	8.4	8.7	8.0	9.3	10.1
Operation and maintenance	9.0	9.0	8.7	9.0	8.9	9.1	9.1	9.1	9.1	9.5	9.1	9.2	10.0
Transportation	4.2	3.9	3.8	3.6	4.2	4.2	4.3	4.5	4.3	3.8	5.1	5.6	5.1
Food service and other	7.9	8.2	8.8	8.4	7.2	8.2	8.1	8.0	8.4	8.5	7.8	8.1	8.7
Per student amounts (in current dollars)
Current expenditure per student	$11,669	$12,509	$11,212	$11,469	$11,960	$11,069	$11,181	$11,055	$10,609	$10,438	$11,081	$11,010	$12,645
Instruction expenditure per student	7,089	7,853	6,557	6,878	7,331	6,651	6,725	6,672	6,337	6,169	6,642	6,508	7,249

1 Excludes revenues from other in-state school systems.

2 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)," 2015-16; and Education Demographic and Geographic Estimates (EDGE), “Public School File,” 2015-16. (This table was prepared May 2019.)