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Digest of Education Statistics
2020 Tables and Figures All Years of Tables and Figures Most Recent Full Issue of the Digest


Table 235.40. Public elementary and secondary revenues and expenditures, by locale, source of revenue, and function of expenditure: 2017-18
Source of revenue and function of
expenditure
Total City, large City, midsize City, small Suburban, large Suburban, midsize Suburban, small Town, fringe Town, distant 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
    unadjusted dollars)
                         
Total revenue $736,410 $141,661 $50,380 $50,716 $278,213 $24,711 $13,471 $17,072 $35,009 $20,388 $53,248 $36,445 $15,095
Federal 56,986 13,231 4,995 4,329 16,478 1,722 924 1,218 3,202 2,223 3,985 2,904 1,773
Title I 14,293 4,080 1,269 1,117 3,651 400 215 275 804 505 890 713 374
Child Nutrition Act 16,819 3,934 1,376 1,257 4,947 538 283 368 1,010 569 1,230 929 378
Children with disabilities (IDEA) 11,354 1,794 970 889 4,226 388 231 248 623 364 885 537 198
Impact aid 1,473 123 76 82 161 21 8 69 58 198 137 93 447
Bilingual education
Indian education 98 8 3 4 7 2 3 2 9 16 6 9 29
Math, science, and professional
     development
Safe and drug-free schools
Vocational and technical education 544 111 43 41 169 16 11 11 35 23 47 25 12
Other and unclassified 12,405 3,182 1,258 940 3,316 358 173 245 664 547 790 597 335

State
342,792 60,483 25,376 25,307 119,946 12,395 6,642 9,162 19,165 10,639 26,446 19,721 7,510
Special education programs 20,863 4,030 1,619 1,434 8,288 672 321 457 968 535 1,425 817 298
Compensatory and basic skills 6,189 1,029 463 545 2,224 291 92 114 350 152 485 325 120
Bilingual education 1,341 137 69 79 880 39 11 6 36 13 55 11 5
Gifted and talented 1,270 44 110 56 796 20 8 12 35 10 145 27 8
Vocational education 1,353 53 101 87 534 47 30 22 103 63 181 99 34
General formula assistance 238,303 45,384 18,118 17,574 76,097 8,513 4,667 6,797 13,819 8,048 18,997 14,688 5,600
Staff improvement programs 6,099 507 412 540 2,357 272 173 145 359 159 676 391 107
Capital outlay and debt service 6,271 556 418 538 2,419 283 84 205 389 319 465 350 246
Other1 61,103 8,743 4,067 4,454 26,351 2,258 1,256 1,403 3,107 1,338 4,018 3,014 1,093

Local
336,632 67,947 20,008 21,080 141,789 10,593 5,905 6,692 12,642 7,526 22,817 13,820 5,812
Property tax2 212,443 32,017 12,305 13,524 97,265 5,993 4,220 4,774 8,754 5,484 14,422 9,539 4,145
Parent government contribution2 61,220 22,474 3,364 2,820 23,149 2,741 526 406 918 195 3,267 1,049 312
Private3 13,399 1,321 757 807 5,708 473 255 357 726 448 1,269 897 381
Other4 49,570 12,135 3,583 3,929 15,667 1,386 904 1,155 2,244 1,399 3,859 2,334 974

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 7.7 9.3 9.9 8.5 5.9 7.0 6.9 7.1 9.1 10.9 7.5 8.0 11.7
State 46.5 42.7 50.4 49.9 43.1 50.2 49.3 53.7 54.7 52.2 49.7 54.1 49.7
Local 45.7 48.0 39.7 41.6 51.0 42.9 43.8 39.2 36.1 36.9 42.8 37.9 38.5

Expenditure amounts (in millions of
    unadjusted dollars)
                         
Total expenditures $753,574 $144,654 $51,450 $52,711 $284,823 $25,167 $13,923 $17,919 $35,994 $20,658 $54,526 $36,532 $15,217
Current expenditures for schools 629,620 117,015 43,316 43,834 239,286 21,422 11,787 14,636 30,401 17,557 46,002 31,412 12,952
Instruction 380,784 72,346 25,226 26,178 146,585 12,793 7,072 8,829 18,100 10,306 27,510 18,453 7,385
Student support5 37,524 5,705 2,932 2,872 15,594 1,330 759 821 1,699 1,039 2,679 1,522 572
Instructional staff support6 29,926 5,449 2,627 2,363 11,190 1,074 542 630 1,405 817 2,015 1,266 548
General and school administration 48,189 8,570 3,279 3,261 17,431 1,549 909 1,200 2,563 1,508 3,679 2,933 1,308
Operation and maintenance 58,085 11,051 3,846 4,030 21,513 2,043 1,082 1,364 2,840 1,726 4,250 2,999 1,341
Student transportation 26,619 4,482 1,653 1,606 10,044 890 515 663 1,318 685 2,356 1,744 664
Food services 23,929 4,489 1,742 1,720 7,870 843 445 579 1,404 826 1,922 1,457 630
Other7 24,564 4,923 2,011 1,804 9,060 899 464 549 1,071 650 1,592 1,037 503
Other current expenditures 34,629 9,566 2,440 2,368 12,327 914 507 667 1,209 624 2,078 1,323 604
Interest on school debt 19,216 4,356 1,298 1,291 7,428 564 351 494 789 403 1,361 681 201
Capital outlay 70,109 13,718 4,396 5,218 25,782 2,266 1,278 2,121 3,596 2,074 5,084 3,116 1,460

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 60.5 61.8 58.2 59.7 61.3 59.7 60.0 60.3 59.5 58.7 59.8 58.7 57.0
Support services 10.7 9.5 12.8 11.9 11.2 11.2 11.0 9.9 10.2 10.6 10.2 8.9 8.7
General and school administration 7.7 7.3 7.6 7.4 7.3 7.2 7.7 8.2 8.4 8.6 8.0 9.3 10.1
Operation and maintenance 9.2 9.4 8.9 9.2 9.0 9.5 9.2 9.3 9.3 9.8 9.2 9.5 10.4
Student transportation 4.2 3.8 3.8 3.7 4.2 4.2 4.4 4.5 4.3 3.9 5.1 5.6 5.1
Food service and other 7.7 8.0 8.7 8.0 7.1 8.1 7.7 7.7 8.1 8.4 7.6 7.9 8.7

Per student amounts (in unadjusted
    dollars)
                         
Current expenditure per student $12,485 $13,370 $12,126 $12,266 $12,832 $11,841 $12,058 $11,897 $11,458 $11,094 $11,602 $11,678 $13,247
Instruction expenditure per student 7,551 8,266 7,062 7,325 7,861 7,071 7,235 7,177 6,822 6,512 6,938 6,860 7,554
‡Reporting standards not met. Data were missing for more than 15 percent of agencies in the 50 states and the District of Columbia at the national level. Federal revenues for this program-specific category are reported under “Other and unspecified” in this table.
1 Includes transportation programs, school lunch programs, state payments on behalf of the local education agency, all other revenues from state sources, and unspecified state revenue.
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.
3 Includes tuition fees, transportation fees, textbook sales and rentals, school lunch revenues, district activity receipts, other student fees, and private contributions.
4 Includes revenues from other taxes, rents and royalties, sales and services, interest earnings, and other local revenues. Excludes revenues from other in-state school systems.
5 Includes expenditures for guidance, health, attendance, social work, student accounting, counseling, student appraisal, information, record maintenance, placement services, and medical, dental, nursing, psychological, and speech pathology services.
6 Includes expenditures for curriculum development, staff training, supervision of instruction service improvements, academic assessment, and media, library, and instruction-related technology services.
7 Includes other support services, enterprise operations, and other expenditures.
NOTE: Data in this table represent the 50 states and the District of Columbia. Unadjusted (or "current") dollars have not been adjusted to compensate for 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), "Local Education Agency (School District) Finance Survey (F-33)," 2017-18; and Education Demographic and Geographic Estimates (EDGE) program, "Public Local Education Agency Geocode File," 2017-18. (This table was prepared February 2021.)

2020 Tables and Figures All Years of Tables and Figures Most Recent Full Issue of the Digest