Table 235.40.

Public elementary and secondary revenues and expenditures, by locale, source of revenue, and function of expenditure: School year 2019-20

Source of revenue and function of expenditure	Total1	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	$795,376	$160,489	$52,838	$57,172	$290,674	$28,386	$14,659	$18,445	$36,906	$21,956	$58,524	$38,591	$16,446
Federal2	60,043	14,460	4,892	4,622	16,440	2,074	1,037	1,358	3,361	2,394	4,303	3,124	1,955
Title I	14,761	4,427	1,251	1,157	3,557	462	227	276	808	541	935	722	399
School meals3	16,095	3,604	1,232	1,244	4,494	610	299	368	1,022	569	1,282	960	413
Special education4	11,893	2,209	924	965	4,158	441	254	272	629	381	926	532	201
Impact aid	1,521	131	77	84	175	16	24	83	51	213	133	89	447
Bilingual education	‡	‡	‡	‡	‡	‡	‡	‡	‡	‡	‡	‡	‡
Indian education	107	12	3	4	7	2	4	2	9	16	7	9	31
Supporting Effective Instruction5	‡	‡	‡	‡	‡	‡	‡	‡	‡	‡	‡	‡	‡
Student Support and Academic Enrichment6	‡	‡	‡	‡	‡	‡	‡	‡	‡	‡	‡	‡	‡
21st Century Community Learning Centers7	‡	‡	‡	‡	‡	‡	‡	‡	‡	‡	‡	‡	‡
Vocational and technical education	600	126	44	46	172	19	12	11	36	28	60	29	16
Other and unclassified2	15,066	3,952	1,363	1,123	3,878	525	217	345	806	646	961	782	448
State	374,572	69,838	26,861	28,466	127,146	14,532	7,486	10,004	20,395	11,522	29,203	20,866	8,212
General formula assistance	260,429	52,185	19,514	19,751	80,760	9,868	5,287	7,346	14,624	8,740	20,938	15,381	6,009
Special education programs	22,771	4,172	1,717	1,795	8,876	862	358	534	1,021	592	1,649	855	340
Compensatory and basic skills	6,833	1,031	547	626	2,468	330	114	126	388	157	563	353	130
Bilingual education	1,469	153	87	98	886	80	10	8	45	14	67	14	6
Gifted and talented	1,405	77	125	58	834	45	6	12	37	10	163	29	10
Vocational education	1,410	70	90	100	556	67	30	24	98	58	189	96	33
Staff improvement programs	6,605	580	362	593	2,687	324	197	157	333	162	687	412	110
Capital outlay and debt service	7,285	814	459	542	2,791	327	139	263	434	310	517	365	324
Other8	66,366	10,758	3,960	4,903	27,288	2,629	1,347	1,534	3,414	1,479	4,430	3,361	1,250
Local	360,760	76,190	21,086	24,084	147,087	11,780	6,136	7,082	13,149	8,040	25,017	14,600	6,278
Property tax9	229,821	36,303	13,437	16,036	101,594	6,741	4,332	5,077	9,212	5,943	16,049	10,369	4,580
Parent government contribution9	64,678	24,873	3,399	2,829	23,528	2,906	638	413	943	206	3,516	1,046	335
Private10	12,460	1,545	727	808	4,996	508	219	317	657	405	1,166	763	349
Other11	53,802	13,470	3,523	4,410	16,970	1,625	947	1,276	2,337	1,486	4,286	2,422	1,013
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	7.5	9.0	9.3	8.1	5.7	7.3	7.1	7.4	9.1	10.9	7.4	8.1	11.9
State	47.1	43.5	50.8	49.8	43.7	51.2	51.1	54.2	55.3	52.5	49.9	54.1	49.9
Local	45.4	47.5	39.9	42.1	50.6	41.5	41.9	38.4	35.6	36.6	42.7	37.8	38.2
Expenditure amounts (in millions of unadjusted    dollars)
Total expenditures	$807,170	$165,471	$53,504	$58,561	$294,919	$28,263	$14,644	$18,870	$37,005	$22,168	$59,116	$38,246	$16,211
Current expenditures for schools	676,775	134,622	44,792	48,476	249,181	24,290	12,639	15,718	31,765	18,609	49,980	32,894	13,712
Instruction	408,612	82,252	26,068	29,081	152,582	14,655	7,550	9,478	18,834	10,930	29,950	19,392	7,805
Student support12	42,814	7,056	3,202	3,336	17,372	1,569	878	960	1,934	1,170	3,013	1,673	639
Instructional staff support13	33,984	7,513	2,829	2,635	12,004	1,223	597	708	1,467	851	2,242	1,327	582
General administration	13,824	2,027	694	875	4,495	402	287	422	911	579	1,245	1,240	638
School administration	38,709	7,921	2,761	2,778	14,006	1,377	720	866	1,803	1,040	2,816	1,854	764
Operation and maintenance	61,446	12,456	3,952	4,329	22,090	2,262	1,148	1,419	2,917	1,796	4,545	3,101	1,428
Student transportation	26,434	4,704	1,572	1,695	9,578	952	503	668	1,317	678	2,386	1,723	656
Other support services14	25,871	5,799	1,991	1,916	9,042	888	474	603	1,158	706	1,714	1,078	497
Food services	23,926	4,721	1,670	1,754	7,502	903	458	577	1,402	835	1,979	1,464	661
Enterprise operations15	1,109	159	51	73	500	57	23	17	21	20	84	38	42
Other	47	15	1	3	11	1	1	0	2	5	5	4	1
Other current expenditures	24,070	9,267	1,444	1,643	7,032	527	253	399	667	684	981	731	438
Interest on school debt	21,062	4,566	1,443	1,670	7,957	652	371	545	837	434	1,553	716	226
Capital outlay	85,263	17,016	5,824	6,772	30,750	2,795	1,380	2,208	3,735	2,440	6,601	3,905	1,834
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	60.4	61.1	58.2	60.0	61.2	60.3	59.7	60.3	59.3	58.7	59.9	59.0	56.9
Student and instructional staff support	11.3	10.8	13.5	12.3	11.8	11.5	11.7	10.6	10.7	10.9	10.5	9.1	8.9
General and school administration	7.8	7.4	7.7	7.5	7.4	7.3	8.0	8.2	8.5	8.7	8.1	9.4	10.2
Operation and maintenance	9.1	9.3	8.8	8.9	8.9	9.3	9.1	9.0	9.2	9.7	9.1	9.4	10.4
Student transportation	3.9	3.5	3.5	3.5	3.8	3.9	4.0	4.2	4.1	3.6	4.8	5.2	4.8
Food service and other	7.5	7.9	8.3	7.7	6.8	7.6	7.6	7.6	8.1	8.4	7.6	7.9	8.8
Per pupil amounts (in unadjusted dollars)
Current expenditure per pupil	$13,393	$14,598	$12,902	$12,999	$13,758	$12,414	$12,873	$12,673	$12,221	$11,883	$12,316	$12,545	$14,111
Instruction expenditure per pupil	8,086	8,919	7,509	7,798	8,424	7,490	7,690	7,642	7,246	6,979	7,380	7,396	8,032

‡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 unclassified" in this table.

1Includes data for local education agencies (LEAs) with missing locale information.

2Includes amounts received from federal funds authorized by the Coronavirus Aid, Relief, and Economic Security (CARES) Act. Although the CARES Act was enacted in March 2020, LEAs did not begin receiving federal funds that flowed through the state until after allocations were made by the federal government, assurances and certifications were signed and awards were made by the state, and reimbursement for expenditures was requested by the LEA. Because of this process, there was a lag between when funds were appropriated and when LEAs recorded the amounts as revenues. Most states end their fiscal year June 30, so the amounts reported for fiscal year (FY) 2020 were expected to be only a small portion of the total amounts allocated to LEAs. Given variations in accounting methods and timelines for awarding these funds, many states and LEAs did not record any CARES Act revenues in FY 2020.

3Revenues received under federal Child Nutrition Act programs (e.g., National School Lunch Act, School Breakfast Program, Special Milk Program).

4Revenues received under the Individuals with Disabilities Education Act.

5Teacher, principal, and school leader quality grants received under Title II, Part A of the Elementary and Secondary Education Act (ESEA) as reauthorized by the Every Student Succeeds Act (ESSA).

6Student Support and Academic Enrichment Program grants received under Title IV, Part A, Subpart 1, Section 4105 of ESEA as reauthorized by ESSA.

721st Century Community Learning Centers grants received under Title IV, Part B of ESEA as reauthorized by ESSA.

8Includes transportation programs, school lunch programs, state payments on behalf of the local education agency, all other revenues from state sources, and unspecified state revenue.

9Property tax and parent government contributions are determined on the basis of independence or dependence of the local school system and are mutually exclusive.

10Includes tuition fees, transportation fees, textbook sales and rentals, school lunch revenues, district activity receipts, other student fees, and private contributions.

11Includes revenues from other taxes, rents and royalties, sales and services, interest earnings, and other local revenues. Excludes revenues from other in-state school systems.

12Includes expenditures for attendance, social work, guidance, health, psychological services, speech pathology, audiology, and other student support services.

13Includes expenditures for curriculum development, staff training, supervision of instruction service improvements, academic assessment, and media, library, and instruction-related technology services.

14Includes business support services concerned with paying for, 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.

15Includes expenditures for operations funded by sales of products or services (e.g., school bookstore or computer time).

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)," 2019-20; and Education Demographic and Geographic Estimates (EDGE) program, "Public Local Education Agency Geocode File," 2019-20. (This table was prepared April 2023.)