U.S. Department of Education 
NCES 2007-356 
Revenues and 
Expenditures for 
Public Elementary 
and Secondary 
Education: School 
Year 2004–05 
(Fiscal Year 2005) 
 
 
 
First Look  
 
 
 
 
 
 
 
 
 
U.S. Department of Education 
NCES 2007-356 
Revenues and 
Expenditures for 
Public Elementary 
and Secondary 
Education: School 
Year 2004–05 
(Fiscal Year 2005) 
 
 
 
First Look  
 
 
 
April 2007 
 
 
Lei Zhou 
Education Statistics Services Institute –  
MacroSys Research and Technology 
 
Steven Honegger 
Education Statistics Services Institute –  
American Institutes for Research 
 
Nick Gaviola 
Education Statistics Services Institute – 
Quality Information Partners, Inc. 
 
Frank Johnson  
Project Officer 
National Center for Education Statistics
U.S. Department of Education 
Margaret Spellings 
Secretary 
 
Institute of Education Sciences 
Grover J. Whitehurst 
Director 
 
National Center for Education Statistics 
Mark Schneider 
Commissioner 
 
The National Center for Education Statistics (NCES) is the primary federal entity for collecting, analyzing, and 
reporting data related to education in the United States and other nations. It fulfills a congressional mandate to 
collect, collate, analyze, and report full and complete statistics on the condition of education in the United 
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assist state and local education agencies in improving their statistical systems; and review and report on 
education activities in foreign countries.   
 
NCES activities are designed to address high-priority education data needs; provide consistent, reliable, 
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National Center for Education Statistics 
 
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U.S. Department of Education 
 
1990 K Street NW 
 
Washington, DC 20006-5651 
 
April 2007 
 
The NCES World Wide Web Home Page address is http://nces.ed.gov. 
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Suggested Citation 
Zhou, L., Honegger, S., and Gaviola, N. (2007). Revenues and Expenditures for Public Elementary and Secondary 
Education: School Year 2004–05 (Fiscal Year 2005) (NCES 2007-356). U.S. Department of Education. Washington, 
DC: National Center for Education Statistics.  
Retrieved [date] from http://nces.ed.gov/pubsearch/pubsinfo.asp?pubid=2007356. 
 
Content Contact 
Frank Johnson 
202-502-7362 
frank.johnson@ed.gov
 iii
Acknowledgments 
 
Much of the work for this report was performed by staff at the Education Statistics Services Institute 
(ESSI), which is funded by the National Center for Education Statistics (NCES) and composed of staff 
from the American Institutes for Research (AIR) and a number of partner organizations. The authors 
would like to acknowledge the following individuals from ESSI for their assistance with technical 
support and editorial guidance: Stephen Hocker of MacroSys Research and Technology, Jed Tank of 
AIR, Xiaolei Wang of the National Institute of Statistical Sciences (NISS), Jennifer Sable of AIR, and 
Anthony Garofano of Quality Information Partners (QIP) provided technical and editorial support; 
Martin Hahn of AIR carefully copyedited this report; and Greg Strizek and Sandy Eyster of AIR made 
helpful suggestions in their reviews.                                                                                                                                
 
 
The authors would like to thank all of the professionals in state and local education agencies who track, 
record, and report the data used in this report. Particular thanks are owed to the state Common Core of 
Data (CCD) coordinators, without whose efforts the CCD survey system could not exist. 
 
The U.S. Census Bureau, Governments Division, is responsible for collecting, processing, and editing 
the CCD survey data. Eunice Ave, Terri Kennerly, Mary Church, Crecilla Cohen, and Osei Ampadu 
should be recognized for the quality their efforts added to these data.   
 
Those at NCES who assisted by reviewing the report include Lee Hoffman, Jeffrey Owings, and 
Marilyn Seastrom. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
iv 
 
 
 
 
 
 
 
 
 
 
v 
 
 
Contents 
 
Page 
Acknowledgments ..................................................................................................................................... iii 
List of Tables ............................................................................................................................................ vi 
List of Figures ........................................................................................................................................... vi 
Introduction .................................................................................................................................................1 
Selected Findings: Fiscal Year 2005 ...........................................................................................................2 
References and Related Data Files .............................................................................................................3 
Appendix A: Methodology and Technical Notes .....................................................................................17 
Appendix B: Common Core of Data Glossary .........................................................................................19 
 
 
 
vi 
 
 
List of Tables  
Table                                                                                                                                                             Page 
1. Revenues and percentage distribution of revenues for public elementary and secondary  
education, by source and state or jurisdiction: Fiscal year 2005 ..........................................................6 
2. Current expenditures and percentage distribution of current expenditures for public elementary     
and secondary education, by function and state or jurisdiction: Fiscal year 2005 ...............................7 
3. Student membership and current expenditures per pupil for public elementary and secondary 
education, by function and state or jurisdiction: Fiscal year 2005 .......................................................8 
4. Current expenditures for public elementary and secondary education, by function, subfunction,  
and state or jurisdiction: Fiscal year 2005 ............................................................................................9 
5. Percentage distribution of current expenditures for public elementary and secondary education,      
by function, subfunction, and state or jurisdiction: Fiscal year 2005 .................................................11 
6. Student membership and current expenditures per pupil for public elementary and secondary 
education, by function, subfunction, and state or jurisdiction: Fiscal year 2005 ................................13 
7. Current instruction and instruction-related expenditures for public elementary and secondary 
education, by function and state or jurisdiction: Fiscal year 2005 .....................................................15 
8. Total expenditures for public elementary and secondary education and other related programs,        
by type of expenditure and state or jurisdiction: Fiscal year 2005 .....................................................16 
 
 
List of Figures  
Figure                                                                                                                                                Page 
1. Percentage distribution of revenues for public elementary and secondary education in the United 
States, by source: Fiscal year 2005 .......................................................................................................4 
2. Percentage distribution of current expenditures for public elementary and secondary education in  
the United States, by function: Fiscal year 2005 ..................................................................................4 
3. Inflation-adjusted current expenditures per pupil for public elementary and secondary education      
in the United States: Fiscal years 1985–2005 .......................................................................................5 
 
 
1 
 
Introduction 
 
The Common Core of Data (CCD) is an annual collection of public elementary and secondary 
education data administered by the National Center for Education Statistics (NCES) and its 
collection agent, the U.S. Census Bureau. Data for CCD surveys are provided by state education 
agencies (SEAs). This report presents findings on public education revenues and expenditures 
using fiscal year (FY) 2005 data from the National Public Education Financial Survey (NPEFS) 
of the CCD survey system. Programs covered in the NPEFS include regular, special, and 
vocational education; charter schools (if they reported data to the SEA); and state-run education 
programs (such as special education centers or education programs for incarcerated youth).  
 
The CCD NPEFS is a universe collection of public elementary and secondary education finance 
data reported annually by SEAs in each of the 50 states, the District of Columbia, Puerto Rico, 
and the four other jurisdictions of American Samoa, Guam, the Commonwealth of the Northern 
Mariana Islands, and the U.S. Virgin Islands. The NPEFS provides SEA-level data for all 
revenues and expenditures associated with each reporting state or jurisdiction, including 
revenues by source and expenditures by function and object. The nonfiscal data item of average 
daily attendance is also collected.  
 
SEAs participate in the CCD voluntarily, following standard definitions for the data items they 
report. In some cases, SEAs may be unable to report a key data item or may be unable to report a 
key data item in exact accordance with a CCD definition. When this happens, NCES imputes or 
adjusts values for these items. Please see Appendix A: Methodology and Technical Notes in this 
report for a detailed discussion of imputations and adjustments.  
 
While the tables in this report include data for all NPEFS respondents, the discussion in the text 
is limited to the 50 states and the District of Columbia. 
 
Please see Appendix A for more information about survey content and methodology. Appendix 
B is a glossary of key terms used in this report. 
 
More information about CCD surveys and products is available at http://nces.ed.gov/ccd. 
 
 
2 
 
Selected Findings: Fiscal Year 2005 
 
• Approximately $487.8 billion was collected in revenues for public elementary and 
secondary education in the 50 states and the District of Columbia in fiscal year 2005 (FY 
05) (table 1). The greatest percentage of revenues came from state and local governments, 
which together provided $443.0 billion, or 90.8 percent of all revenues; the federal 
government’s contribution was $44.8 billion, or 9.2 percent of all revenues (figure 1). 
 
• Current expenditures for public elementary and secondary education totaled $424.6 billion 
in FY 05, with $280.0 billion (65.9 percent) spent on instruction and instruction-related 
activities, $22.1 billion (5.2 percent) on student support services, $46.8 billion (11.0 
percent) on administration, and $75.7 billion (17.8 percent) on operations (table 2 and 
figure 2).  
 
• Current expenditures per pupil for public elementary and secondary education were $8,701 
in FY 05, including $5,737 on instruction and instruction-related activities (table 3). 
Adjusting for inflation,1 current expenditures per pupil have grown 23.5 percent since FY 
95 ($7,047) and 38.9 percent since FY 85 ($6,263) (figure 3). 
 
• In FY 05, public elementary and secondary education spent $259.6 billion on instruction, 
$147.6 billion on support services, $16.4 billion on food services, and $959.5 million on 
enterprise operations (table 4). These four expenditure functions accounted for 61.1 
percent, 34.8 percent, 3.9 percent, and 0.2 percent of current expenditures for public 
elementary and secondary education, respectively (table 5). 
 
• Looking at per pupil current expenditures for public elementary and secondary education in 
FY 05, instruction expenditures ranged from $9,425 in New York to $3,302 in Utah, and 
support services expenditures ranged from $5,923 in the District of Columbia to $1,593 in 
Utah (table 6). 
 
• Current instruction and instruction-related expenditures on public elementary and 
secondary education totaled $280.0 billion in FY 05, with $190.9 billion spent on salaries 
and $58.5 billion spent on employee benefits (table 7).  
 
• Total expenditures for public elementary and secondary education and other related 
programs were $499.1 billion in FY 05, including $424.6 billion in current expenditures, 
$47.6 billion in facilities acquisition and construction, $5.9 billion in replacement 
equipment, $7.7 billion in other programs (such as community services and adult 
education, which are not part of public elementary and secondary education), and $13.3 
billion in interest on debt (table 8). 
                                                     
1 Data have been adjusted to fiscal year 2005 dollars. See Appendix A: Methodology and Technical Notes for 
more information on inflation-adjusted data. 
 
 
3 
 
References and Related Data Files 
 
 
References 
 
Hill, J. (2006). Documentation for the NCES Common Core of Data National Public 
Education Financial Survey (NPEFS), School Year 2003–04 (Fiscal Year 2004) 
(NCES 2006-443). U.S. Department of Education. Washington, DC: National 
Center for Education Statistics.  
 
 
Related Data Files 
 
Data files for all CCD surveys used in this report may be found on the CCD data page of 
the CCD website at http://nces.ed.gov/ccd/ccddata.asp. 
 
 
4 
 
 
Figure 1.  Percentage distribution of revenues for public elementary and secondary education in the 
United States, by source: Fiscal year 2005  
 
Local
(44.0%)
Federala 
(9.2%)a  
State
(46.9%)
 
NOTE: 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 (NPEFS)," fiscal year 2005, Version 1a. 
 
 
Figure 2.  Percentage distribution of current expenditures for public elementary and secondary 
education in the United States, by function: Fiscal year 2005 
 
Operations 
(17.8%)
Instruction and 
instruction-
related
(65.9%)
Student 
asupporta
services
(5.2%)
Administration 
(11.0%)
 
NOTE: 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 (NPEFS)," fiscal year 2005, Version 1a. 
 
 
5 
 
 
Figure 3.  Inflation-adjusted current expenditures per pupil for public elementary and secondary 
education in the United States: Fiscal years 1985–2005 
 
 
$0
$1,000
$2,000
$3,000
$4,000
$5,000
$6,000
$7,000
$8,000
$9,000
$10,000
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
00
01
02
03
04
05
 
 
NOTE: Data have been adjusted to fiscal year 2005 dollars to account for inflation using the Consumer Price 
Index (CPI), which is published by the U.S. Labor Department, Bureau of Labor Statistics. This price index 
measures the average change in inflation of a fixed market basket of goods and services purchased by 
consumers.  
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data 
(CCD), "National Public Education Financial Survey (NPEFS)," fiscal year 1985, Version 1a; fiscal year 1986, 
Version 1a; fiscal years 1987–2001, Version 1b; fiscal year 2002, Version 1c; fiscal year 2003, Version 1b; fiscal 
year 2004, Version 1a; fiscal year 2005, Version 1a.  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Inflation-adjusted 
current expenditures 
per pupil (in 2005 
dollars) 
Fiscal year 
 
 
6 
 
Table 1.—Revenues and percentage distribution of revenues for public elementary and secondary education, by source and state or jurisdiction: Fiscal year 2005
State or jurisdiction
Total
Local1
State
Federal
Local1
State
Federal
United States2
$487,761,164 3
$214,389,438 3
$228,562,195
$44,809,532
44.0
46.9
9.2
Alabama
5,861,380
1,906,607
3,253,486
701,287
32.5
55.5
12.0
Alaska
1,679,646
418,199
957,820
303,626
24.9
57.0
18.1
Arizona
8,151,688 3
3,301,561 3
3,898,118
952,009
40.5
47.8
11.7
Arkansas
4,034,796
1,235,669
2,349,685
449,442
30.6
58.2
11.1
California
59,481,350
17,588,882
35,234,574
6,657,894
29.6
59.2
11.2
Colorado
6,911,807
3,475,507
2,954,905
481,395
50.3
42.8
7.0
Connecticut
8,015,309
4,527,506
3,062,150
425,653
56.5
38.2
5.3
Delaware 
1,376,724
395,278
851,355
130,091
28.7
61.8
9.4
District of Columbia4
1,285,489
1,126,022
†
159,467
87.6
†
12.4
Florida
22,633,476
10,720,541
9,533,209
2,379,726
47.4
42.1
10.5
Georgia
14,726,455
6,848,011
6,466,311
1,412,133
46.5
43.9
9.6
Hawaii4
2,274,165
50,578
1,986,614
236,974
2.2
87.4
10.4
Idaho
1,816,509
576,766
1,043,927
195,816
31.8
57.5
10.8
Illinois
21,281,907
12,683,909
6,758,417
1,839,581
59.6
31.8
8.6
Indiana
11,278,665
5,214,024
5,326,048
738,593
46.2
47.2
6.5
Iowa
4,481,531
2,055,162
2,051,947
374,422
45.9
45.8
8.4
Kansas
4,468,190
1,582,904
2,431,195
454,091
35.4
54.4
10.2
Kentucky
5,379,257
1,671,516
3,049,129
658,612
31.1
56.7
12.2
Louisiana
6,057,201
2,337,820
2,878,017
841,364
38.6
47.5
13.9
Maine
2,308,518
1,135,119
946,282
227,117
49.2
41.0
9.8
Maryland
9,886,032
5,496,485
3,729,271
660,276
55.6
37.7
6.7
Massachusetts
12,735,802
6,525,322
5,442,172
768,309
51.2
42.7
6.0
Michigan
18,365,247
5,776,655
11,043,486
1,545,106
31.5
60.1
8.4
Minnesota
8,687,246
2,069,248
6,050,153
567,845
23.8
69.6
6.5
Mississippi
3,642,050
1,099,730
1,965,158
577,162
30.2
54.0
15.8
Missouri
8,373,954
4,768,959
2,859,179
745,815
56.9
34.1
8.9
Montana
1,293,161
514,077
584,289
194,794
39.8
45.2
15.1
Nebraska
2,800,202
1,633,416
877,246
289,540
58.3
31.3
10.3
Nevada
3,393,152
2,215,988
920,244
256,921
65.3
27.1
7.6
New Hampshire
2,242,384
1,236,214
879,428
126,743
55.1
39.2
5.7
New Jersey
21,738,449
11,331,905
9,450,496
956,048
52.1
43.5
4.4
New Mexico
3,049,760
413,289
2,133,707
502,763
13.6
70.0
16.5
New York
43,649,605
21,682,869
18,768,008
3,198,727
49.7
43.0
7.3
North Carolina
10,446,941
2,760,943
6,552,886
1,133,112
26.4
62.7
10.8
North Dakota
920,566
431,813
340,259
148,495
46.9
37.0
16.1
Ohio
19,912,038
9,633,419
8,752,118
1,526,501
48.4
44.0
7.7
Oklahoma
4,621,537
1,520,859
2,466,399
634,278
32.9
53.4
13.7
Oregon
4,999,669
2,052,095
2,439,989
507,585
41.0
48.8
10.2
Pennsylvania
21,439,695
11,937,783
7,717,500
1,784,412
55.7
36.0
8.3
Rhode Island
1,878,044
1,002,573
725,609
149,862
53.4
38.6
8.0
South Carolina
6,267,520
2,768,595
2,837,312
661,614
44.2
45.3
10.6
South Dakota
1,061,844
526,012
355,969
179,863
49.5
33.5
16.9
Tennessee
6,942,997
3,153,736
2,998,090
791,171
45.4
43.2
11.4
Texas
36,798,422
19,466,061
13,214,827
4,117,534
52.9
35.9
11.2
Utah
3,227,340
1,126,268
1,775,126
325,946
34.9
55.0
10.1
Vermont
1,283,411
97,823
1,090,538
95,050
7.6
85.0
7.4
Virginia
11,990,159
6,292,194
4,871,156
826,809
52.5
40.6
6.9
Washington
9,266,940
2,761,736
5,629,205
875,999
29.8
60.7
9.5
West Virginia
2,779,795
766,318
1,684,324
329,154
27.6
60.6
11.8
Wisconsin
9,432,162
4,036,880
4,789,269
606,013
42.8
50.8
6.4
Wyoming
1,130,977
438,594
585,593
106,791
38.8
51.8
9.4
Other jurisdictions
American Samoa                
86,909
1,900
16,589
68,421
2.2
19.1
78.7
Guam                          
—
—
—
—
—
—
—
Northern Mariana Islands
63,700
799
37,210
25,691
1.3
58.4
40.3
Puerto Rico                   
3,017,121
130
2,125,381
891,609
#
70.4
29.6
U.S. Virgin Islands                
191,280
152,542
0
38,738
79.7
0.0
20.3
— Not available.
Revenues [in thousands of dollars]
Percentage distribution
NOTE: 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 
(NPEFS)," fiscal year 2005, Version 1a.
2 U.S. totals include the 50 states and the District of Columbia.
3 Value affected by redistribution of reported values to correct for missing data items.
† Not applicable.
4 Both the District of Columbia and Hawaii have only one school district each; therefore, neither is comparable to other states. Local revenues in Hawaii consist 
almost entirely of student fees and charges for services, such as food services, summer school, and student activities.
# Rounds to zero.
1 Local revenues include intermediate revenues.
 
 
 
7 
 
Table 2.—Current expenditures and percentage distribution of current expenditures for public elementary and secondary education, by function and state or 
State or
jurisdiction
Total
Instruction
 and
 instruction-
related2
Student 
support 
services3
Administration
Operations
Instruction 
and
 instruction-
related
Student 
support 
services
Admin-
istration
Operations
United States4
$424,562,095 5 $279,960,659 5
$22,106,046
$46,764,972
$75,730,418
65.9
5.2
11.0
17.8
Alabama
5,164,406
3,294,639
257,605
550,433
1,061,728
63.8
5.0
10.7
20.6
Alaska
1,442,269
905,938
90,704
160,337
285,290
62.8
6.3
11.1
19.8
Arizona
6,451,870
4,036,555
359,548
785,494
1,270,274
62.6
5.6
12.2
19.7
Arkansas
3,546,999
2,362,466
160,385
395,658
628,490
66.6
4.5
11.2
17.7
California
50,918,654
34,202,470
2,343,885
6,268,047
8,104,253
67.2
4.6
12.3
15.9
Colorado
5,994,440
3,696,273
260,673
1,029,484
1,008,010
61.7
4.3
17.2
16.8
Connecticut
7,080,396
4,739,477
409,057
704,103
1,227,758
66.9
5.8
9.9
17.3
Delaware 
1,299,349
788,243
61,864
176,405
272,837
60.7
4.8
13.6
21.0
District of Columbia6
1,023,952
621,744
52,689
139,016
210,504
60.7
5.1
13.6
20.6
Florida
19,042,877
12,422,342
914,900
1,862,376
3,843,260
65.2
4.8
9.8
20.2
Georgia
12,528,856
8,568,112
586,475
1,313,389
2,060,880
68.4
4.7
10.5
16.4
Hawaii6
1,648,086
1,077,212
181,120
167,654
222,100
65.4
11.0
10.2
13.5
Idaho
1,618,215
1,068,518
90,584
160,089
299,025
66.0
5.6
9.9
18.5
Illinois
18,658,428
11,950,659
1,178,623
2,224,789
3,304,357
64.0
6.3
11.9
17.7
Indiana
9,108,931
5,800,754
404,748
1,064,133
1,839,296
63.7
4.4
11.7
20.2
Iowa
3,808,200
2,512,112
221,575
425,324
649,189
66.0
5.8
11.2
17.0
Kansas
3,718,153
2,375,938
214,352
440,102
687,761
63.9
5.8
11.8
18.5
Kentucky
4,812,591
3,158,984
190,807
482,179
980,621
65.6
4.0
10.0
20.4
Louisiana
5,554,766
3,619,891
242,499
570,091
1,122,285
65.2
4.4
10.3
20.2
Maine
2,056,266
1,440,219
71,837
187,366
356,844
70.0
3.5
9.1
17.4
Maryland
8,682,586
5,819,946
372,285
881,009
1,609,347
67.0
4.3
10.1
18.5
Massachusetts
11,357,857
7,773,472
695,371
1,031,206
1,857,807
68.4
6.1
9.1
16.4
Michigan
16,353,921
10,097,420
1,176,858
2,123,254
2,956,390
61.7
7.2
13.0
18.1
Minnesota
7,310,284
5,083,615
202,668
724,630
1,299,371
69.5
2.8
9.9
17.8
Mississippi
3,243,888
2,095,539
155,281
349,193
643,875
64.6
4.8
10.8
19.8
Missouri
7,115,207 5
4,646,302 5
341,734
760,012
1,367,158
65.3
4.8
10.7
19.2
Montana
1,193,182
773,891
63,976
132,001
223,313
64.9
5.4
11.1
18.7
Nebraska
2,512,914
1,679,381
105,770
266,623
461,140
66.8
4.2
10.6
18.4
Nevada
2,722,264
1,804,602
102,148
355,783
459,731
66.3
3.8
13.1
16.9
New Hampshire
2,021,144
1,371,613
136,131
197,005
316,396
67.9
6.7
9.7
15.7
New Jersey
19,669,576
12,298,586
1,765,683
1,940,819
3,664,488
62.5
9.0
9.9
18.6
New Mexico
2,554,638
1,548,816
252,900
282,543
470,380
60.6
9.9
11.1
18.4
New York
38,866,853
27,783,425
1,296,215
3,477,384
6,309,829
71.5
3.3
8.9
16.2
North Carolina
9,567,000
6,258,405
519,334
1,126,028
1,663,233
65.4
5.4
11.8
17.4
North Dakota
786,870
488,539
32,582
94,779
170,969
62.1
4.1
12.0
21.7
Ohio
17,167,866
10,911,563
1,027,655
2,333,799
2,894,848
63.6
6.0
13.6
16.9
Oklahoma
4,161,024
2,530,263
272,724
467,736
890,301
60.8
6.6
11.2
21.4
Oregon
4,458,028
2,791,001
305,938
629,500
731,590
62.6
6.9
14.1
16.4
Pennsylvania
18,711,100
12,261,431
899,572
2,036,194
3,513,903
65.5
4.8
10.9
18.8
Rhode Island
1,825,900
1,220,392
185,055
159,283
261,170
66.8
10.1
8.7
14.3
South Carolina
5,312,739
3,497,602
366,397
517,064
931,676
65.8
6.9
9.7
17.5
South Dakota
916,563
573,805
50,768
113,788
178,201
62.6
5.5
12.4
19.4
Tennessee
6,446,691 5
4,520,120 5
215,183
588,292
1,123,096
70.1
3.3
9.1
17.4
Texas
31,919,107
20,834,306
1,558,221
3,445,678
6,080,903
65.3
4.9
10.8
19.1
Utah
2,627,022
1,790,045
96,842
250,461
489,674
68.1
3.7
9.5
18.6
Vermont
1,177,478
796,236
85,113
133,150
162,980
67.6
7.2
11.3
13.8
Virginia
10,705,162
7,246,422
508,516
958,018
1,992,206
67.7
4.8
8.9
18.6
Washington
7,870,979 5
5,043,563 5
494,930
896,629
1,435,857
64.1
6.3
11.4
18.2
West Virginia
2,527,767
1,616,037
88,866
244,826
578,038
63.9
3.5
9.7
22.9
Wisconsin
8,435,359
5,604,793
386,464
1,044,702
1,399,400
66.4
4.6
12.4
16.6
Wyoming
863,423
556,980
50,936
97,119
158,388
64.5
5.9
11.2
18.3
Other jurisdictions
American Samoa               
58,163
33,830
2,476
4,259
17,597
58.2
4.3
7.3
30.3
Guam                          
—
—
—
—
—
—
—
—
—
Northern Mariana Islands
58,400
49,229
1,053
4,427
3,691
84.3
1.8
7.6
6.3
Puerto Rico                   
2,865,945
2,152,924
59,328
113,457
540,235
75.1
2.1
4.0
18.9
U.S. Virgin Islands             
137,793
94,849
7,989
17,134
17,822
68.8
5.8
12.4
12.9
1 Include instruction, instruction-related, support services, and other elementary/secondary current expenditures, but exclude expenditures on capital outlay, other 
programs, and interest on long-term debt.
2 Include salaries and benefits for teachers, teaching assistants, librarians and library aides, in-service teacher trainers, curriculum development, student 
assessment, technology, and supplies and purchased services related to these activities.
3 Include attendance and social work, guidance, health, psychological services, speech pathology, audiology, and other student support services.
4 U.S. totals include the 50 states and the District of Columbia.
5 Value affected by redistribution of reported values to correct for missing data items.
Table 2.—jurisdiction: Fiscal year 2005
  Current expenditures1 [in thousands of dollars]
NOTE: 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 
(NPEFS)," fiscal year 2005, Version 1a.
Percentage distribution
6 Both the District of Columbia and Hawaii have only one school district each; therefore, neither is comparable to other states. 
— Not available.
 
 
 
8 
 
Table 3.—Student membership and current expenditures per pupil for public elementary and secondary education, by function and state or jurisdiction: Fiscal 
Fall 2004
student
Instruction and
Student support
State or jurisdiction
    membership
Total
Instruction-related2
services3
Administration
Operations
United States4
48,794,911 5
$8,701 5,6
$5,737 5,6
$453 5
$958 5
$1,552 5
Alabama
730,140
7,073
4,512
353
754
1,454
Alaska
132,970
10,847
6,813
682
1,206
2,146
Arizona
1,043,298
6,184
3,869
345
753
1,218
Arkansas
463,115
7,659
5,101
346
854
1,357
California
6,441,557 5
7,905 5
5,310 5
364 5
973 5
1,258 5
Colorado
765,976
7,826
4,826
340
1,344
1,316
Connecticut
577,390
12,263
8,208
708
1,219
2,126
Delaware
119,091
10,911
6,619
519
1,481
2,291
District of Columbia7
76,714
13,348
8,105
687
1,812
2,744
Florida
2,639,336
7,215
4,707
347
706
1,456
Georgia
1,553,437
8,065
5,516
378
845
1,327
Hawaii7
183,185
8,997
5,880
989
915
1,212
Idaho
256,084
6,319
4,173
354
625
1,168
Illinois
2,097,503
8,896
5,698
562
1,061
1,575
Indiana
1,021,348
8,919
5,680
396
1,042
1,801
Iowa
478,319
7,962
5,252
463
889
1,357
Kansas
469,136
7,926
5,064
457
938
1,466
Kentucky
674,796
7,132
4,681
283
715
1,453
Louisiana
724,281
7,669
4,998
335
787
1,550
Maine
198,820
10,342
7,244
361
942
1,795
Maryland
865,561
10,031
6,724
430
1,018
1,859
Massachusetts
975,574
11,642
7,968
713
1,057
1,904
Michigan
1,750,919
9,340
5,767
672
1,213
1,688
Minnesota
838,503
8,718
6,063
242
864
1,550
Mississippi
495,376
6,548
4,230
313
705
1,300
Missouri
905,449
7,858 6
5,131 6
377
839
1,510
Montana
146,705
8,133
5,275
436
900
1,522
Nebraska
285,761
8,794
5,877
370
933
1,614
Nevada
400,083
6,804
4,511
255
889
1,149
New Hampshire
206,852
9,771
6,631
658
952
1,530
New Jersey
1,393,347
14,117
8,827
1,267
1,393
2,630
New Mexico
326,102
7,834
4,749
776
866
1,442
New York
2,836,337
13,703
9,796
457
1,226
2,225
North Carolina
1,385,754
6,904
4,516
375
813
1,200
North Dakota
100,513
7,829
4,860
324
943
1,701
Ohio
1,840,032
9,330
5,930
558
1,268
1,573
Oklahoma
629,476
6,610
4,020
433
743
1,414
Oregon
552,322
8,071
5,053
554
1,140
1,325
Pennsylvania
1,828,089
10,235
6,707
492
1,114
1,922
Rhode Island
156,498
11,667
7,798
1,182
1,018
1,669
South Carolina
703,736
7,549
4,970
521
735
1,324
South Dakota
122,798
7,464
4,673
413
927
1,451
Tennessee
941,091
6,850 6
4,803 6
229
625
1,193
Texas
4,405,215
7,246
4,729
354
782
1,380
Utah
503,607
5,216
3,554
192
497
972
Vermont
98,352
11,972
8,096
865
1,354
1,657
Virginia
1,204,739
8,886
6,015
422
795
1,654
Washington
1,020,005
7,717 6
4,945 6
485
879
1,408
West Virginia
280,129
9,024
5,769
317
874
2,063
Wisconsin
864,757
9,755
6,481
447
1,208
1,618
Wyoming
84,733
10,190
6,573
601
1,146
1,869
Other jurisdictions
American Samoa                
16,126
3,607
2,098
154
264
1,091
Guam                          
30,605
—
—
—
—
—
Northern Mariana Islands
11,601
5,034
4,244
91
382
318
Puerto Rico                   
575,648
4,979
3,740
103
197
938
U.S. Virgin Islands              
16,429
8,387
5,773
486
1,043
1,085
1 Include instruction, instruction-related, support services, and other elementary/secondary current expenditures, but exclude expenditures on capital outlay, other 
programs, and interest on long-term debt.
2 Include salaries and benefits for teachers, teaching assistants, librarians and library aides, in-service teacher trainers, curriculum development, student 
assessment, technology, and supplies and purchased services related to these activities.
3 Include attendance and social work, guidance, health, psychological services, speech pathology, audiology, and other student support services.
4 U.S. totals include the 50 states and the District of Columbia.
Table 3.—year 2005
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public Education Financial Survey 
(NPEFS)," fiscal year 2005, Version 1a.
NOTE: Detail may not sum to totals because of rounding. 
Current expenditures1 per pupil
6 Value affected by redistribution of reported expenditure values to correct for missing data items.
5 The prekindergarten student membership was imputed, affecting the total student count and per pupil expenditures calculation.
7 Both the District of Columbia and Hawaii have only one school district each; therefore, neither is comparable to other states.
— Not available.
 
 
 
1 
 
State or jurisdiction
Instruction
Total
Student 
support 
services3
Instructional
staff
support
General 
administration
School 
administration
Operation 
and 
maintenance
Student 
transportation
Other 
support 
services
Food
 services
Enterprise 
operations
United States4
$424,562,095 5
$259,614,068 5
$147,564,923
$22,106,046
$20,346,590
$8,499,157
$24,149,067
$40,893,529
$17,453,785
$14,116,748
$16,423,576
$959,528
Alabama
5,164,406
3,058,443
1,747,349
257,605
236,196
138,174
312,306
469,833
233,281
99,952
358,613
0
Alaska
1,442,269
832,707
562,600
90,704
73,232
21,214
84,440
186,746
51,582
54,682
41,256
5,706
Arizona
6,451,870
3,882,312
2,261,647
359,548
154,243
108,490
326,798
725,315
237,048
350,206
307,911
0
Arkansas
3,546,999
2,158,004
1,202,569
160,385
204,462
109,624
192,519
316,738
125,326
93,514
183,527
2,899
California
50,918,654
30,908,059
18,069,631
2,343,885
3,294,411
463,454
3,432,721
4,929,142
1,234,146
2,371,872
1,837,874
103,091
Colorado
5,994,440
3,392,114
2,391,777
260,673
304,159
85,215
388,027
613,011
184,450
556,242
187,134
23,415
Connecticut
7,080,396
4,505,734
2,321,507
409,057
233,743
140,021
398,570
644,202
330,402
165,511
194,990
58,164
Delaware
1,299,349
771,916
466,878
61,864
16,327
14,578
72,635
131,650
80,633
89,191
60,554
0
District of Columbia6
1,023,952
544,578
454,371
52,689
77,166
34,631
54,027
116,563
68,937
50,358
25,004
0
Florida
19,042,877
11,263,480
6,863,247
914,900
1,158,861
205,989
1,098,174
2,120,893
806,217
558,212
916,150
0
Georgia
12,528,856
7,899,852
3,970,311
586,475
668,260
170,171
768,497
916,851
485,336
374,720
621,991
36,702
Hawaii6
1,648,086
1,007,207
559,177
181,120
70,006
20,908
108,724
116,681
23,717
38,022
81,702
0
Idaho
1,618,215
1,000,526
544,119
90,584
67,992
38,208
91,659
149,351
76,103
30,222
73,570
1
Illinois
18,658,428
11,095,296
6,963,256
1,178,623
855,362
633,206
961,248
1,810,144
894,336
630,335
599,876
0
Indiana
9,108,931
5,499,308
3,240,898
404,748
301,446
172,511
515,758
970,504
500,067
375,864
368,725
0
Iowa
3,808,200
2,321,413
1,298,184
221,575
190,698
107,000
211,919
334,070
126,516
106,405
178,708
9,895
Kansas
3,718,153
2,211,723
1,330,311
214,352
164,214
132,381
220,718
362,493
149,150
87,003
176,119
0
Kentucky
4,812,591
2,890,808
1,637,928
190,807
268,176
110,675
262,934
431,249
265,516
108,570
275,669
8,187
Louisiana
5,554,766
3,329,812
1,894,461
242,499
290,079
132,883
298,406
499,808
291,985
138,801
330,366
128
Maine
2,056,266
1,372,765
615,894
71,837
67,454
42,906
110,148
199,634
89,603
34,313
67,607
0
Maryland
8,682,586
5,362,276
2,935,675
372,285
457,670
70,793
581,611
771,223
453,489
228,605
250,683
133,952
Massachusetts
11,357,857
7,228,652
3,801,047
695,371
544,820
198,868
489,260
1,059,404
470,245
343,078
328,158
0
Michigan
16,353,921
9,298,039
6,547,315
1,176,858
799,381
352,940
984,319
1,737,256
710,567
785,994
508,566
0
Minnesota
7,310,284
4,752,362
2,219,764
202,668
331,253
187,212
311,077
561,682
399,531
226,342
315,989
22,170
Mississippi
3,243,888
1,938,248
1,105,128
155,281
157,291
99,782
183,485
298,998
144,366
65,926
200,057
454
Missouri
7,115,207 5
4,322,270 5
2,475,424
341,734
324,032
215,364
405,955
696,524
353,121
138,693
317,513
0
Montana
1,193,182
728,058
415,335
63,976
45,834
36,248
66,799
119,759
53,765
28,954
48,126
1,663
Nebraska
2,512,914
1,596,345
742,605
105,770
83,036
86,942
128,338
219,947
67,228
51,343
99,586
74,378
Nevada
2,722,264
1,699,144
926,157
102,148
105,459
50,549
186,648
265,001
97,766
118,585
96,964
0
New Hampshire
2,021,144
1,309,782
651,292
136,131
61,831
68,408
110,650
170,967
85,358
17,947
60,070
0
New Jersey
19,669,576
11,647,046
7,400,488
1,765,683
651,540
493,065
1,337,960
1,981,627
1,060,819
109,794
456,351
165,691
New Mexico
2,554,638
1,430,765
1,008,462
252,900
118,051
78,733
159,463
245,271
109,698
44,347
113,995
1,416
New York
38,866,853
26,731,925
11,256,925
1,296,215
1,051,501
748,760
1,667,793
3,484,296
1,947,529
1,060,831
878,004
0
North Carolina
9,567,000
5,905,821
3,123,628
519,334
352,584
182,344
637,979
762,785
362,897
305,706
537,551
0
North Dakota
786,870
465,330
255,346
32,582
23,209
38,501
38,339
69,383
35,392
17,940
42,210
23,984
Ohio
17,167,866
9,816,361
6,786,088
1,027,655
1,095,202
494,119
1,091,703
1,553,657
775,774
747,978
563,654
1,764
Oklahoma
4,161,024
2,363,927
1,515,602
272,724
166,336
122,817
223,635
476,077
132,730
121,283
237,968
43,527
Oregon
4,458,028
2,619,853
1,677,267
305,938
171,148
62,498
283,041
373,866
196,816
283,961
158,954
1,953
Pennsylvania
18,711,100
11,540,622
6,451,395
899,572
720,808
575,594
821,821
1,911,951
882,870
638,780
643,708
75,375
Rhode Island
1,825,900
1,134,114
646,008
185,055
86,278
22,309
91,245
146,777
68,614
45,730
45,778
0
See notes at end of table.
9
Table 4.—Current expenditures for public elementary and secondary education, by function, subfunction, and state or jurisdiction: Fiscal year 2005
Total
Current expenditures1 [in thousands of dollars]
Support services2
 
 
 
9 
 
 
2 
 
Table 4.—Current expenditures for public elementary and secondary education, by function, subfunction, and state or jurisdiction: Fiscal year 2005—Continued
State or jurisdiction
Instruction
Total
Student 
support 
services3
Instructional
staff
support
General 
administration
School 
administration
Operation 
and 
maintenance
Student 
transportation
Other 
support 
services
Food
 services
Enterprise 
operations
South Carolina
5,312,739
3,142,227
1,889,111
366,397
355,376
64,514
304,752
486,600
163,674
147,797
263,216
18,187
South Dakota
916,563
532,279
333,056
50,768
41,526
33,461
45,548
95,762
31,211
34,780
47,827
3,400
Tennessee
6,446,691 5
4,161,966 5
1,971,361
215,183
358,154
125,960
354,649
580,812
228,921
107,683
313,363
0
Texas
31,919,107
19,049,740
11,188,158
1,558,221
1,784,566
507,580
1,782,675
3,528,285
871,408
1,155,423
1,681,209
0
Utah
2,627,022
1,662,858
802,388
96,842
127,187
30,200
161,269
243,184
84,714
58,992
140,361
21,415
Vermont
1,177,478
752,170
392,963
85,113
44,066
29,497
79,954
91,984
38,651
23,698
30,842
1,504
Virginia
10,705,162
6,565,103
3,699,642
508,516
681,319
161,403
628,778
1,033,579
518,209
167,837
438,526
1,892
Washington
7,870,979 5
4,680,665 5
2,801,292
494,930
362,898
167,278
465,775
727,758
319,076
263,576
270,739
118,284
West Virginia
2,527,767
1,529,908
858,435
88,866
86,130
66,792
138,025
260,613
178,001
40,009
139,424
0
Wisconsin
8,435,359
5,189,139
2,966,702
386,464
415,654
225,947
428,770
800,987
318,895
389,984
279,427
91
Wyoming
863,423
511,018
324,752
50,936
45,962
18,441
47,521
92,636
38,099
31,157
27,409
244
Other jurisdictions
American Samoa                
58,163
29,135
17,283
2,476
4,695
619
2,282
5,175
678
1,358
11,744
0
Guam                          
—
—
—
—
—
—
—
—
—
—
—
—
Northern Mariana Islands
58,400
49,060
5,806
1,053
168
4,175
0
0
158
252
443
3,091
Puerto Rico                   
2,865,945
2,086,373
527,207
59,328
66,551
6,967
0
232,588
55,283
106,489
252,365
0
U.S. Virgin Islands              
137,793
91,064
42,953
7,989
3,785
6,349
8,140
9,749
4,297
2,645
3,093
683
1 Include instruction, instruction-related, support services, and other elementary/secondary current expenditures, but exclude expenditures on capital outlay, other programs, and interest on long-term debt.
2 An expenditure function divided into seven subfunctions: student support services, instructional staff support, general administration, school administration, operations and maintenance, student transportation, and other 
support services.
3 Include attendance and social work, guidance, health, psychological services, speech pathology, audiology, and other student support services.
— Not available.
10
Total
Current expenditures1 [in thousands of dollars]
Support services2
4 U.S. totals include the 50 states and the District of Columbia.
5 Value affected by redistribution of reported values to correct for missing data items.
NOTE: 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 (NPEFS)," fiscal year 2005, Version 1a.
6 Both the District of Columbia and Hawaii have only one school district each; therefore, neither is comparable to other states.
 
 
 
10 
 
 
3 
 
State or jurisdiction
Instruction
Total
Student
support 
services3
Instructional
staff
support
General 
administration
School 
administration
Operation 
and 
maintenance
Student 
transportation
Other 
support 
services
Food
 services
Enterprise 
operations
United States4
61.1
34.8
5.2
4.8
2.0
5.7
9.6
4.1
3.3
3.9
0.2
Alabama
59.2
33.8
5.0
4.6
2.7
6.0
9.1
4.5
1.9
6.9
0.0
Alaska
57.7
39.0
6.3
5.1
1.5
5.9
12.9
3.6
3.8
2.9
0.4
Arizona
60.2
35.1
5.6
2.4
1.7
5.1
11.2
3.7
5.4
4.8
0.0
Arkansas
60.8
33.9
4.5
5.8
3.1
5.4
8.9
3.5
2.6
5.2
0.1
California
60.7
35.5
4.6
6.5
0.9
6.7
9.7
2.4
4.7
3.6
0.2
Colorado
56.6
39.9
4.3
5.1
1.4
6.5
10.2
3.1
9.3
3.1
0.4
Connecticut
63.6
32.8
5.8
3.3
2.0
5.6
9.1
4.7
2.3
2.8
0.8
Delaware
59.4
35.9
4.8
1.3
1.1
5.6
10.1
6.2
6.9
4.7
0.0
District of Columbia5
53.2
44.4
5.1
7.5
3.4
5.3
11.4
6.7
4.9
2.4
0.0
Florida
59.1
36.0
4.8
6.1
1.1
5.8
11.1
4.2
2.9
4.8
0.0
Georgia
63.1
31.7
4.7
5.3
1.4
6.1
7.3
3.9
3.0
5.0
0.3
Hawaii5
61.1
33.9
11.0
4.2
1.3
6.6
7.1
1.4
2.3
5.0
0.0
Idaho
61.8
33.6
5.6
4.2
2.4
5.7
9.2
4.7
1.9
4.5
#
Illinois
59.5
37.3
6.3
4.6
3.4
5.2
9.7
4.8
3.4
3.2
0.0
Indiana
60.4
35.6
4.4
3.3
1.9
5.7
10.7
5.5
4.1
4.0
0.0
Iowa
61.0
34.1
5.8
5.0
2.8
5.6
8.8
3.3
2.8
4.7
0.3
Kansas
59.5
35.8
5.8
4.4
3.6
5.9
9.7
4.0
2.3
4.7
0.0
Kentucky
60.1
34.0
4.0
5.6
2.3
5.5
9.0
5.5
2.3
5.7
0.2
Louisiana
59.9
34.1
4.4
5.2
2.4
5.4
9.0
5.3
2.5
5.9
#
Maine
66.8
30.0
3.5
3.3
2.1
5.4
9.7
4.4
1.7
3.3
0.0
Maryland
61.8
33.8
4.3
5.3
0.8
6.7
8.9
5.2
2.6
2.9
1.5
Massachusetts
63.6
33.5
6.1
4.8
1.8
4.3
9.3
4.1
3.0
2.9
0.0
Michigan
56.9
40.0
7.2
4.9
2.2
6.0
10.6
4.3
4.8
3.1
0.0
Minnesota
65.0
30.4
2.8
4.5
2.6
4.3
7.7
5.5
3.1
4.3
0.3
Mississippi
59.8
34.1
4.8
4.8
3.1
5.7
9.2
4.5
2.0
6.2
#
Missouri
60.7
34.8
4.8
4.6
3.0
5.7
9.8
5.0
1.9
4.5
0.0
Montana
61.0
34.8
5.4
3.8
3.0
5.6
10.0
4.5
2.4
4.0
0.1
Nebraska
63.5
29.6
4.2
3.3
3.5
5.1
8.8
2.7
2.0
4.0
3.0
Nevada
62.4
34.0
3.8
3.9
1.9
6.9
9.7
3.6
4.4
3.6
0.0
New Hampshire
64.8
32.2
6.7
3.1
3.4
5.5
8.5
4.2
0.9
3.0
0.0
New Jersey
59.2
37.6
9.0
3.3
2.5
6.8
10.1
5.4
0.6
2.3
0.8
New Mexico
56.0
39.5
9.9
4.6
3.1
6.2
9.6
4.3
1.7
4.5
0.1
New York
68.8
29.0
3.3
2.7
1.9
4.3
9.0
5.0
2.7
2.3
0.0
North Carolina
61.7
32.7
5.4
3.7
1.9
6.7
8.0
3.8
3.2
5.6
0.0
North Dakota
59.1
32.5
4.1
2.9
4.9
4.9
8.8
4.5
2.3
5.4
3.0
Ohio
57.2
39.5
6.0
6.4
2.9
6.4
9.0
4.5
4.4
3.3
#
Oklahoma
56.8
36.4
6.6
4.0
3.0
5.4
11.4
3.2
2.9
5.7
1.0
Oregon
58.8
37.6
6.9
3.8
1.4
6.3
8.4
4.4
6.4
3.6
#
Pennsylvania
61.7
34.5
4.8
3.9
3.1
4.4
10.2
4.7
3.4
3.4
0.4
Rhode Island
62.1
35.4
10.1
4.7
1.2
5.0
8.0
3.8
2.5
2.5
0.0
See notes at end of table.
Support services2
11
Current expenditures1
Table 5.—Percentage distribution of current expenditures for public elementary and secondary education, by function, subfunction, and state or jurisdiction: Fiscal year 2005
 
 
 
11 
 
 
4 
 
\
Table 5.—Percentage distribution of current expenditures for public elementary and secondary education, by function, subfunction, and state or jurisdiction: Fiscal year 2005—Continued
State or jurisdiction
Instruction
Total
Student
support 
services3
Instructional
staff
support
General 
administration
School 
administration
Operation 
and 
maintenance
Student 
transportation
Other 
support 
services
Food
 services
Enterprise 
operations
South Carolina
59.1
35.6
6.9
6.7
1.2
5.7
9.2
3.1
2.8
5.0
0.3
South Dakota
58.1
36.3
5.5
4.5
3.7
5.0
10.4
3.4
3.8
5.2
0.4
Tennessee
64.6
30.6
3.3
5.6
2.0
5.5
9.0
3.6
1.7
4.9
0.0
Texas
59.7
35.1
4.9
5.6
1.6
5.6
11.1
2.7
3.6
5.3
0.0
Utah
63.3
30.5
3.7
4.8
1.1
6.1
9.3
3.2
2.2
5.3
0.8
Vermont
63.9
33.4
7.2
3.7
2.5
6.8
7.8
3.3
2.0
2.6
0.1
Virginia
61.3
34.6
4.8
6.4
1.5
5.9
9.7
4.8
1.6
4.1
#
Washington
59.5
35.6
6.3
4.6
2.1
5.9
9.2
4.1
3.3
3.4
1.5
West Virginia
60.5
34.0
3.5
3.4
2.6
5.5
10.3
7.0
1.6
5.5
0.0
Wisconsin
61.5
35.2
4.6
4.9
2.7
5.1
9.5
3.8
4.6
3.3
#
Wyoming
59.2
37.6
5.9
5.3
2.1
5.5
10.7
4.4
3.6
3.2
#
Other jurisdictions
American Samoa                
50.1
29.7
4.3
8.1
1.1
3.9
8.9
1.2
2.3
20.2
0.0
Guam                          
—
—
—
—
—
—
—
—
—
—
—
Northern Mariana Islands
84.0
9.9
1.8
0.3
7.1
0.0
0.0
0.3
0.4
0.8
5.3
Puerto Rico                   
72.8
18.4
2.1
2.3
0.2
0.0
8.1
1.9
3.7
8.8
0.0
U.S. Virgin Islands                
66.1
31.2
5.8
2.7
4.6
5.9
7.1
3.1
1.9
2.2
0.5
1 Include instruction, instruction-related, support services, and other elementary/secondary current expenditures, but exclude expenditures on capital outlay, other programs, and interest on long-term debt.
2 An expenditure function divided into seven subfunctions: student support services, instructional staff support, general administration, school administration, operations and maintenance, student transportation, and 
other support services.
3 Include attendance and social work, guidance, health, psychological services, speech pathology, audiology, and other student support services.
5 Both the District of Columbia and Hawaii have only one school district each; therefore, neither is comparable to other states.
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public Education Financial Survey (NPEFS)," fiscal year 2005, Version 1a.
Support services2
4 U.S. totals include the 50 states and the District of Columbia.
— Not available.
12
NOTE: Detail may not sum to totals because of rounding.
# Rounds to zero.
Current expenditures1
 
 
 
12 
 
 
5 
 
Table 6.—Student membership and current expenditures per pupil for public elementary and secondary education, by function, subfunction, and state or jurisdiction: Fiscal year 2005
State or jurisdiction
Fall 2004 
student 
membership
Total
Instruction
Total
Student 
support 
services3
Instruction-
al staff
support
General 
adminis-
tration
School 
adminis-
tration
Operation 
and 
maintenance
Student 
trans-
portation
Other 
support 
services
Food 
services
Enterprise 
operations
United States4
48,794,911 5
$8,701 5,6
$5,321 5,6
$3,024 5
$453 5
$417 5
$174 5
$495 5
$838 5
$358 5
$289 5
$337 5
$20 5
Alabama
730,140
7,073
4,189
2,393
353
323
189
428
643
320
137
491
0
Alaska
132,970
10,847
6,262
4,231
682
551
160
635
1,404
388
411
310
43
Arizona
1,043,298
6,184
3,721
2,168
345
148
104
313
695
227
336
295
0
Arkansas
463,115
7,659
4,660
2,597
346
441
237
416
684
271
202
396
6
California
6,441,557 5
7,905 5
4,798 5
2,805 5
364 5
511 5
72 5
533 5
765 5
192 5
368 5
285 5
16 5
Colorado
765,976
7,826
4,428
3,123
340
397
111
507
800
241
726
244
31
Connecticut
577,390
12,263
7,804
4,021
708
405
243
690
1,116
572
287
338
101
Delaware
119,091
10,911
6,482
3,920
519
137
122
610
1,105
677
749
508
0
District of Columbia7
76,714
13,348
7,099
5,923
687
1,006
451
704
1,519
899
656
326
0
Florida
2,639,336
7,215
4,268
2,600
347
439
78
416
804
305
211
347
0
Georgia
1,553,437
8,065
5,085
2,556
378
430
110
495
590
312
241
400
24
Hawaii7
183,185
8,997
5,498
3,053
989
382
114
594
637
129
208
446
0
Idaho
256,084
6,319
3,907
2,125
354
266
149
358
583
297
118
287
#
Illinois
2,097,503
8,896
5,290
3,320
562
408
302
458
863
426
301
286
0
Indiana
1,021,348
8,919
5,384
3,173
396
295
169
505
950
490
368
361
0
Iowa
478,319
7,962
4,853
2,714
463
399
224
443
698
265
222
374
21
Kansas
469,136
7,926
4,714
2,836
457
350
282
470
773
318
185
375
0
Kentucky
674,796
7,132
4,284
2,427
283
397
164
390
639
393
161
409
12
Louisiana
724,281
7,669
4,597
2,616
335
401
183
412
690
403
192
456
#
Maine
198,820
10,342
6,905
3,098
361
339
216
554
1,004
451
173
340
0
Maryland
865,561
10,031
6,195
3,392
430
529
82
672
891
524
264
290
155
Massachusetts
975,574
11,642
7,410
3,896
713
558
204
502
1,086
482
352
336
0
Michigan
1,750,919
9,340
5,310
3,739
672
457
202
562
992
406
449
290
0
Minnesota
838,503
8,718
5,668
2,647
242
395
223
371
670
476
270
377
26
Mississippi
495,376
6,548
3,913
2,231
313
318
201
370
604
291
133
404
1
Missouri
905,449
7,858 6
4,774 6
2,734
377
358
238
448
769
390
153
351
0
Montana
146,705
8,133
4,963
2,831
436
312
247
455
816
366
197
328
11
Nebraska
285,761
8,794
5,586
2,599
370
291
304
449
770
235
180
348
260
Nevada
400,083
6,804
4,247
2,315
255
264
126
467
662
244
296
242
0
New Hampshire
206,852
9,771
6,332
3,149
658
299
331
535
827
413
87
290
0
New Jersey
1,393,347
14,117
8,359
5,311
1,267
468
354
960
1,422
761
79
328
119
New Mexico
326,102
7,834
4,387
3,092
776
362
241
489
752
336
136
350
4
New York
2,836,337
13,703
9,425
3,969
457
371
264
588
1,228
687
374
310
0
North Carolina
1,385,754
6,904
4,262
2,254
375
254
132
460
550
262
221
388
0
North Dakota
100,513
7,829
4,630
2,540
324
231
383
381
690
352
178
420
239
Ohio
1,840,032
9,330
5,335
3,688
558
595
269
593
844
422
407
306
1
Oklahoma
629,476
6,610
3,755
2,408
433
264
195
355
756
211
193
378
69
Oregon
552,322
8,071
4,743
3,037
554
310
113
512
677
356
514
288
4
Pennsylvania
1,828,089
10,235
6,313
3,529
492
394
315
450
1,046
483
349
352
41
Rhode Island
156,498
11,667
7,247
4,128
1,182
551
143
583
938
438
292
293
0
See notes at end of table.
13
Current expenditures1 per pupil
Support services2 per pupil
 
 
 
13 
 
 
6 
 
Table 6.—Student membership and current expenditures per pupil for public elementary and secondary education, by function, subfunction, and state or jurisdiction: Fiscal year 2005—Continued
State or jurisdiction
Fall 2004 
student 
membership
Total
Instruction
Total
Student 
support 
services3
Instruction-
al staff
support
General 
adminis-
tration
School 
adminis-
tration
Operation 
and 
maintenance
Student 
trans-
portation
Other 
support 
services
Food 
services
Enterprise 
operations
South Carolina
703,736
7,549
4,465
2,684
521
505
92
433
691
233
210
374
26
South Dakota
122,798
7,464
4,335
2,712
413
338
272
371
780
254
283
389
28
Tennessee
941,091
6,850 6
4,422 6
2,095
229
381
134
377
617
243
114
333
0
Texas
4,405,215
7,246
4,324
2,540
354
405
115
405
801
198
262
382
0
Utah
503,607
5,216
3,302
1,593
192
253
60
320
483
168
117
279
43
Vermont
98,352
11,972
7,648
3,995
865
448
300
813
935
393
241
314
15
Virginia
1,204,739
8,886
5,449
3,071
422
566
134
522
858
430
139
364
2
Washington
1,020,005
7,717 6
4,589 6
2,746
485
356
164
457
713
313
258
265
116
West Virginia
280,129
9,024
5,461
3,064
317
307
238
493
930
635
143
498
0
Wisconsin
864,757
9,755
6,001
3,431
447
481
261
496
926
369
451
323
#
Wyoming
84,733
10,190
6,031
3,833
601
542
218
561
1,093
450
368
323
3
Other jurisdictions
American Samoa                
16,126
3,607
1,807
1,072
154
291
38
142
321
42
84
728
0
Guam                          
30,605
—
—
—
—
—
—
—
—
—
—
—
—
Northern Mariana Islands
11,601
5,034
4,229
500
91
15
360
0
0
14
22
38
266
Puerto Rico                   
575,648
4,979
3,624
916
103
116
12
0
404
96
185
438
0
U.S. Virgin Islands               
16,429
8,387
5,543
2,614
486
230
386
495
593
262
161
188
42
# Rounds to zero.
1 Include instruction, instruction-related, support services, and other elementary/secondary current expenditures, but exclude expenditures on capital outlay, other programs, and interest on long-term debt.
2 An expenditure function divided into seven subfunctions: student support services, instructional staff support, general administration, school administration, operations and maintenance, student transportation, and other 
support services.
3 Include attendance and social work, guidance, health, psychological services, speech pathology, audiology, and other student support services.
NOTE: Detail may not sum to totals because of rounding. 
— Not available.
14
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public Education Financial Survey (NPEFS)," fiscal year 2005, Version 1a.
Current expenditures1 per pupil
Support services2 per pupil
4 U.S. totals include the 50 states and the District of Columbia.
5 The prekindergarten student membership was imputed, affecting the total student count and per pupil expenditures calculation.
6 Value affected by redistribution of reported expenditure values to correct for missing data items.
7 Both the District of Columbia and Hawaii have only one school district each; therefore, neither is comparable to other states.
 
 
 
14 
 
 
15 
 
Table 7.—Current instruction and instruction-related expenditures for public elementary and secondary education, by function and state or jurisdiction: Fiscal
Table 7.    year 2005
State or jurisdiction
Total
Salaries
Employee 
benefits
Purchased 
services
Tuition to out-
of-state and 
private 
schools
Instructional 
supplies
Other
United States2
$279,960,659 3
$190,877,019
$58,504,263
$11,715,679 3
$3,605,864 3
$13,918,010
$1,339,824 3
Alabama
3,294,639
2,159,206
722,329
114,332
2,008
282,781
13,983
Alaska
905,938
570,683
199,107
58,619
0
50,688
26,843
Arizona
4,036,555
3,142,210
582,754
128,544
5,320
156,336
21,391
Arkansas
2,362,466
1,642,161
393,643
94,230
4,564
205,524
22,344
California
34,202,470
22,748,296
7,268,764
1,731,540
661,120
1,788,060
4,689
Colorado
3,696,273
2,652,904
560,625
114,591
48,166
266,337
53,650
Connecticut
4,739,477
3,120,527
1,036,525
159,300
269,985
144,522
8,619
Delaware 
788,243
523,151
209,176
2,992
6,525
40,574
5,825
District of Columbia4
621,744
376,086
41,992
67,262
125,438
6,753
4,213
Florida
12,422,342
8,096,696
2,217,437
1,300,972
508
680,771
125,958
Georgia
8,568,112
6,062,470
1,687,921
204,825
4,040
553,407
55,449
Hawaii4
1,077,212
707,305
223,437
66,087
2,311
66,251
11,821
Idaho
1,068,518
734,548
233,706
40,153
649
58,984
477
Illinois
11,950,659
8,402,602
2,385,230
465,110
206,813
474,970
15,933
Indiana
5,800,754
3,593,532
1,869,292
108,914
4
189,560
39,452
Iowa
2,512,112
1,774,711
528,468
82,028
18,596
104,538
3,769
Kansas
2,375,938
1,756,786
383,991
77,720
1,938
138,975
16,528
Kentucky
3,158,984
2,271,965
652,891
68,414
216
145,354
20,144
Louisiana
3,619,891
2,508,020
805,059
75,512
1,268
217,783
12,249
Maine
1,440,219
904,241
350,601
61,094
71,998
45,488
6,797
Maryland
5,819,946
3,899,512
1,335,505
139,110
220,636
214,136
11,046
Massachusetts
7,773,472
5,201,595
1,967,215
43,604
376,128
157,266
27,665
Michigan
10,097,420
6,442,849
2,739,018
517,572
92
365,767
32,122
Minnesota
5,083,615
3,555,131
1,038,309
227,233
46,621
198,142
18,179
Mississippi
2,095,539
1,490,886
402,140
71,234
4,209
117,202
9,868
Missouri
4,646,302 3
3,285,380
763,174
177,631 3
9,402 3
382,996
27,719 3
Montana
773,891
532,071
147,023
31,956
620
59,101
3,121
Nebraska
1,679,381
1,158,181
367,386
62,937
15,074
60,839
14,963
Nevada
1,804,602
1,148,009
396,299
46,679
480
137,360
75,776
New Hampshire
1,371,613
880,438
289,041
43,989
110,512
44,726
2,907
New Jersey
12,298,586
8,072,458
2,711,668
383,318
525,118
488,262
117,761
New Mexico
1,548,816
1,056,159
297,172
80,196
0
107,764
7,525
New York
27,783,425
18,463,339
6,859,730
1,286,196
235,807
934,306
4,047
North Carolina
6,258,405
4,685,260
1,009,263
178,579
0
378,320
6,982
North Dakota
488,539
347,678
94,978
15,959
2,449
25,570
1,906
Ohio
10,911,563
7,344,936
2,358,767
482,432
126,592
452,037
146,799
Oklahoma
2,530,263
1,790,653
456,919
57,540
0
212,875
12,276
Oregon
2,791,001
1,742,711
719,178
127,580
21,340
165,828
14,364
Pennsylvania
12,261,431
8,110,712
2,609,070
765,272
202,368
549,976
24,032
Rhode Island
1,220,392
806,465
291,802
23,398
66,746
29,754
2,227
South Carolina
3,497,602
2,450,926
667,184
137,420
214
213,442
28,416
South Dakota
573,805
387,440
105,407
29,163
5,618
44,227
1,949
Tennessee
4,520,120 3
3,122,766
812,721
119,166
229 3
447,178
18,060
Texas
20,834,306
15,811,301
2,458,301
894,583
40,275
1,435,355
194,491
Utah
1,790,045
1,183,641
464,378
43,414
300
92,878
5,434
Vermont
796,236
496,134
160,592
47,305
64,381
25,666
2,158
Virginia
7,246,422
5,155,484
1,490,144
205,870
3,526
387,319
4,079
Washington
5,043,563 3
3,601,212
910,465
261,905
9,278 3
225,942
34,762
West Virginia
1,616,037
985,868
500,412
40,059
881
88,431
385
Wisconsin
5,604,793
3,554,144
1,604,273
121,311
84,978
222,577
17,511
Wyoming
556,980
365,583
123,778
30,829
520
35,109
1,162
Other jurisdictions
American Samoa                
33,830
19,535
3,776
4,289
0
4,368
1,862
Guam                          
—
—
—
—
—
—
—
Northern Mariana Islands
49,229
33,288
8,934
3,784
0
3,218
5
Puerto Rico                   
2,152,924
1,711,416
265,508
75,964
0
44,005
56,030
U.S. Virgin Islands                
94,849
74,282
18,877
213
0
1,427
51
1 Include salaries and benefits for teachers, teaching assistants, librarians and library aides, in-service teacher trainers, curriculum development, student 
assessment, technology, and supplies and purchased services related to these activities.
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public Education Financial Survey 
(NPEFS)," fiscal year 2005, Version 1a.
Current instruction and instruction-related expenditures1 [in thousands of dollars]
NOTE: Detail may not sum to totals because of rounding. 
4 Both the District of Columbia and Hawaii have only one school district each; therefore, neither is comparable to other states.
2 U.S. totals include the 50 states and the District of Columbia.
3 Value affected by redistribution of reported values to correct for missing data items.
— Not available.
 
 
 
 
 
 
16 
 
Table 8.—Total expenditures for public elementary and secondary education and other related programs, by type of expenditure and state or jurisdiction: Fiscal
Table 8.—year 2005 
Current for public
Facilities
 elementary/
acquisition
 secondary
and
Replacement
Other
Interest
State or jurisdiction
Total
education1
construction
 Equipment
programs2
on debt
     United States3
$499,068,816 4,5
$424,562,095 4
$47,596,207
$5,944,520 4,5
$7,664,672 4,5
$13,301,322 4
Alabama
5,896,594
5,164,406
454,943
59,141
106,665
111,439
Alaska
1,754,755
1,442,269
253,076
15,637
8,821
34,952
Arizona
7,576,342 5
6,451,870
629,796
213,307 4,5
49,699 5
231,669
Arkansas
4,099,536
3,546,999
359,327
77,660 4
25,400
90,151
California
63,194,472
50,918,654
9,790,496
211,338
1,002,841
1,271,142
Colorado
7,272,972
5,994,440
782,551
141,085
56,764
298,132
Connecticut
8,383,755 5
7,080,396
953,815
84,487 4,5
129,658 5
135,400
Delaware 
1,518,723
1,299,349
170,426
10,730 4
15,678 4
22,541
District of Columbia6
1,188,086
1,023,952
135,532
15,400 4
13,202
0
Florida
23,829,096
19,042,877
3,584,238
219,152
440,006
542,823
Georgia
14,533,211
12,528,856
1,641,757
153,142
32,926
176,530
Hawaii6
1,805,479
1,648,086
20,438
42,217
56,247
38,491
Idaho
1,844,208
1,618,215
151,403
31,278
4,252
39,060
Illinois
21,469,001
18,658,428
1,689,069
448,422 4
140,974
532,107
Indiana
10,522,467 4
9,108,931
795,242
180,870 4
62,965
374,459 4
Iowa
4,447,291
3,808,200
451,920
86,393
35,790
64,989
Kansas
4,127,279
3,718,153
122,912
149,454
4,559
132,201
Kentucky
5,739,358
4,812,591
612,300
122,289
76,445
115,733
Louisiana
6,066,206
5,554,766
276,323
77,564
51,921
105,632
Maine
2,245,242
2,056,266
86,114
34,286
22,436
46,140
Maryland
9,783,967
8,682,586
872,641
91,673
22,417
114,649
Massachusetts
12,502,569
11,357,857
556,712
86,598 4
192,131
309,271
Michigan
19,694,819
16,353,921
1,864,872
244,371 4
335,192
896,463
Minnesota
8,939,104
7,310,284
802,041
135,694 4
332,149
358,936
Mississippi
3,538,357
3,243,888
107,395
93,605
27,505
65,964
Missouri
8,241,561 4
7,115,207 4
529,507
180,256 4
157,872
258,719
Montana
1,273,750
1,193,182
44,518
18,718
6,580
10,752
Nebraska
2,811,778
2,512,914
174,723
68,227 4
3,877 4
52,038
Nevada
3,477,243
2,722,264
489,437
61,038
18,202
186,301
New Hampshire
2,239,798
2,021,144
138,598
25,185
6,087
48,783
New Jersey
22,415,297
19,669,576
2,107,140
99,717 4
214,367 4
324,497
New Mexico
3,083,276
2,554,638
432,271
28,863
28,481
39,023
New York
43,294,263
38,866,853
2,007,394
367,632
1,632,037
420,347
North Carolina
10,930,426
9,567,000
872,625
97,334
46,683
346,783
North Dakota
890,172
786,870
63,925
22,795
5,991
10,591
Ohio
20,059,937
17,167,866
1,679,160
376,009
438,968
397,933
Oklahoma
4,555,577
4,161,024
276,197
66,776
13,171
38,409
Oregon
5,521,697
4,458,028
331,046
32,819
485,192
214,612
Pennsylvania
21,870,280
18,711,100
1,714,116
235,375
439,537
770,153
Rhode Island
1,923,342
1,825,900
7,105
13,430 4
48,763
28,145
South Carolina
6,525,760
5,312,739
849,487
79,306
64,385
219,842
South Dakota
1,064,354
916,563
93,077
31,456 4
3,021
20,237
Tennessee
7,129,834 4
6,446,691 4
367,758
100,784
51,722
162,879
Texas
39,466,188
31,919,107
5,242,094
349,194
300,575
1,655,219
Utah
3,253,483
2,627,022
416,329
55,266
80,249
74,617
Vermont
1,259,230
1,177,478
44,105
19,237
3,989
14,420
Virginia
12,152,662
10,705,162
902,937
277,365
69,118
198,079
Washington
9,556,204 4
7,870,979 4
1,188,622
103,499
45,297
347,806
West Virginia
2,632,237
2,527,767
14,259
38,258
35,227
16,727
Wisconsin
10,439,481
8,435,359
320,410
135,748
216,635
1,331,330
Wyoming
1,028,099
863,423
124,028
34,438
2,004
4,207
Other jurisdictions
American Samoa                
65,647
58,163
3,443
817
3,224
0
Guam                          
—
—
—
—
—
—
Northern Mariana Islands
60,243
58,400
1,019
452
372
0
Puerto Rico                   
2,997,288
2,865,945
16,916
52,109
62,319
0
U.S. Virgin Islands                
150,675
137,793
10,250
1,117
1,515
0
1 Include instruction, instruction-related, support services, and other elementary/secondary current expenditures, but exclude expenditures on capital outlay, other 
programs, and interest on long-term debt.
2 Include expenditures for community services, adult education, community colleges, private schools, and other programs that are not part of public elementary 
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public Education Financial Survey 
(NPEFS)," fiscal year 2005, Version 1a.
NOTE: Detail may not sum to totals because of rounding. 
Expenditures [in thousands of dollars]
6 Both the District of Columbia and Hawaii have only one school district each; therefore, neither is comparable to other states.
3 U.S. totals include the 50 states and the District of Columbia.
4 Value affected by redistribution of reported values to correct for missing data items.
5 Value contains imputation for missing data.
and secondary education.
— Not available.
 
 
 
17 
 
Appendix A:  Methodology and Technical Notes 
Common Core of Data survey system. The State Nonfiscal Survey of Public 
Elementary/Secondary Education, the Local Education Agency Universe Survey, and the Public 
Elementary/Secondary School Universe Survey are the nonfiscal components of the Common 
Core of Data (CCD) survey system, while the School District Finance Survey and the National 
Public Education Financial Survey (NPEFS) are the fiscal components. These surveys are 
reported annually by state education agencies (SEAs) through the efforts of state CCD 
coordinators.  Participation in the CCD is voluntary. 
Data for CCD surveys are collected from SEAs through an online reporting system. They are 
then processed, edited, and verified by the U.S. Census Bureau, the National Center for 
Education Statistics (NCES), and the Education Statistics Services Institute (ESSI) of the 
American Institutes for Research (AIR). The 2004–05 school year NPEFS collection opened on 
March 15, 2005 and closed on September 5, 2006. All states, the District of Columbia, and four 
of the five other participating jurisdictions reported in the FY05 NPEFS collection. Guam did not 
report any data. 
Data quality. Staff at NCES, the Census Bureau, and ESSI collaborate to edit all CCD data 
submissions and ask state CCD coordinators to correct or confirm any numbers that appear out 
of range when compared with other states’ data or with the state’s reports in previous years. If no 
explanation for anomalous data is provided by the state, NCES will change the data value. For 
example, NCES will replace a reported total with the sum of detail in cases where the sum of 
detail exceeds a reported total. NCES will also change a value to “not available” if data values 
are not plausible (e.g., if the number of students increases tenfold from the prior year to the 
current year while the number of teachers remains unchanged from the prior year, NCES will set 
the current year value for teachers to “not available”).  
Missing data. Not all states collect and report all of the data items requested in the CCD surveys. 
NCES imputes (replaces a nonresponse with a plausible value) for some missing items in 
NPEFS.  Precise information about the extent of missing data is included in the documentation 
for the NPEFS FY05 file, which can be accessed at: http://NCES.ed.gov/ccd/stfis.asap.  
Imputed and adjusted data. NCES imputes and adjusts some reported values in the NPEFS to 
create data files that more accurately reflect finance data and to improve comparability among 
states. Imputations and adjustments are performed on data from the 50 states and the District of 
Columbia only, with the exception of adjustments for direct support expenditures (for and on 
behalf of school districts), which are also performed on data from some other jurisdictions. 
• Imputations correct cases in which a value is not reported at all, indicating that subtotals for 
the item are underreported. An imputation by NCES assigns a value to the missing item, and 
the subtotals containing this item are increased by the amount of the imputation. The same 
method is used for imputing revenues and expenditures. Revenues are imputed using total 
revenues, and expenditures are imputed using total expenditures. 
• Adjustments correct cases in which a value reported for one item contains a value for one or 
more additional items not reported elsewhere. For example, a state might not differentiate 
between instructional support staff and student support staff, reporting “missing” for student 
support staff salaries and a value for instructional support staff salaries that includes both 
 
 
18 
 
items. NCES would adjust these two responses by reducing the amount reported for 
instructional support staff salaries and adding that amount to student support staff salaries. 
The total for salaries and total expenditures would not be affected by this adjustment.2 
All imputed values in the tables in this report are footnoted, and imputed values are never used in 
the imputation of another value. Totals and subtotals in tables are footnoted if one or more items 
in the total or subtotal are imputed or adjusted. In some instances, state values are affected by 
redistribution of reported values to correct for missing data items.   
Totals. Totals reported in the tables are limited to the 50 states and the District of Columbia. 
They do not include data from Puerto Rico or the four other jurisdictions of American Samoa, 
Guam, the Commonwealth of the Northern Mariana Islands, or the U.S. Virgin Islands. 
Current expenditures. Researchers generally use current expenditures instead of total 
expenditures when comparing education spending between states or across time because 
current expenditures exclude expenditures for capital outlay, which tend to have dramatic 
increases and decreases from year to year. Also, the current expenditures commonly reported 
are for public elementary and secondary education only. Many school districts also support 
community services, adult education, private education, and other programs, which are 
included in total expenditures. These programs and the extent to which they are funded by 
school districts vary greatly both across and within states. 
Comparability of fiscal data across states. Because the District of Columbia is a single urban 
district, it is often an outlier in comparisons of revenues and expenditures, with larger 
revenues and expenditures per student than most other school districts have. Similarly, 
Hawaii is a single school district and funds public education primarily through state taxes. 
Because of this, Hawaii’s data may pose similar problems of comparability.   
Inflation-adjusted data. Data in figure 3 in this report have been adjusted to fiscal year 2005 
dollars to account for inflation using the Consumer Price Index (CPI). The CPI is published by 
the U.S. Labor Department, Bureau of Labor Statistics. This price index measures the average 
change in inflation of a fixed market basket of goods and services purchased by consumers. 
Fiscal years. The fiscal year begins on July 1 and ends on June 30 for most states. The fiscal 
year for Alabama runs from October 1 through September 30, and the fiscal year for Nebraska 
and Texas runs from September 1 through August 31. The NPEFS data are not adjusted to 
conform to a uniform fiscal year across states. 
                                                     
2 For more information on imputed and adjusted data, see Hill (2006). 
 
 
19 
 
Appendix B: Common Core of Data Glossary 
 
administration expenditures—Expenditures for school and school district administration (the 
school principal’s office, the superintendent and board of education and their immediate staff, 
and other local education agency [LEA] staff and services except those listed in other 
categories).  Expenditures include salaries and benefits for LEA planners/researchers, personnel, 
fiscal services, warehousing, and other activities of LEAs, along with supplies and purchased 
services of these activities.  
 
capital outlay—Direct expenditure for construction of buildings, roads, and other improvements 
and for purchases of equipment, land, and existing structures. Includes amounts for additions, 
replacements, and major alterations to fixed works and structures. However, expenditure for 
repairs to fixed works and structures is classified as current expenditures for operations. 
 
charter school—A school that provides free public elementary and/or secondary education to 
eligible students under a specific charter granted by the state legislature or other appropriate 
authority and that is designated by such authority to be a charter school. 
 
current expenditures—Expenditures for the day-to-day operation of schools and school 
districts, including expenditures for staff salaries and benefits, supplies, and purchased services.  
Expenditures associated with repaying debts and capital outlays (e.g., purchases of land, school 
construction and repair, and equipment) are excluded from current expenditures. Programs 
outside the scope of public preschool to grade 12 education, such as community services and 
adult education, are not included in current expenditures.   
 
debt—Long-term credit obligations of the school system or its parent government and all 
interest-bearing short-term (repayable within 1 year) credit obligations. Excludes non-interest-
bearing short-term obligations, interfund obligations, amounts owed in a trust agency capacity, 
advances and contingent loans from other governments, and obligations to individuals from 
school system employee-retirement funds. 
 
elementary/secondary education—Programs providing instruction, or assisting in providing 
instruction, for students in prekindergarten, kindergarten, grades 1 through 12, and ungraded 
programs. 
 
employee benefits expenditures—Expenditures made in addition to gross salary that are not 
paid directly to employees. Employee benefits include amounts paid by, or on behalf of, an LEA 
for retirement contributions, health insurance, social security contributions, unemployment 
compensation, worker’s compensation, tuition reimbursements, and other employee benefits. 
 
enterprise operations—Activities that are financed, at least in part, by user charges, similar to a 
private business. These operations are sometimes subsidized by LEAs. Food services 
expenditures are reported food services, even if they are run as an enterprise. 
 
expenditures—All amounts of money paid out by a school system, net of recoveries and other 
correcting transactions, other than for retirement of debt, purchase of securities, extension of 
 
 
20 
 
loans, and agency transactions. Expenditures include only external transactions of a school 
system and exclude noncash transactions such as the provision of perquisites or other in-kind 
payments. 
 
facilities acquisition and construction services—An expenditure function that includes the 
acquisition of land and buildings; building construction, remodeling, and additions; the initial 
installation or extension of service systems and other built-in equipment; and site improvement. 
 
federal revenues—Revenues from the federal government, including direct grants-in-aid to 
schools or agencies, funds distributed through a state or intermediate agency, and revenues in 
lieu of taxes to compensate a school district for nontaxable federal institutions within the 
district’s boundaries. 
 
fiscal year—The 12-month period to which the annual operating budget applies. At the end of 
the fiscal year, the agency determines its financial condition and the results of its operations. 
 
food services—Activities that provide food to students and staff in a school or LEA. These 
services include preparing and serving regular and incidental meals or snacks in connection with 
school activities as well as delivery of food to schools. 
 
function—A category of expenditure defining the activity supported by the service or 
commodity bought. 
 
general administration expenditures—Expenditures for the board of education and 
superintendent’s office for the administration of LEAs.   
 
instruction and instruction-related expenditures—Include expenditures for instruction and 
instructional staff support services. These are expenditures that are directly related to providing 
instruction and for activities that assist with classroom instruction. These include salaries and 
benefits for teachers, teaching assistants, librarians and library aides, in-service teacher trainers, 
curriculum development, student assessment, technology (for students but outside the 
classroom), and supplies and purchased services related to these activities. 
 
instruction expenditures—Expenditures for activities related to the interaction between 
teachers and students. Include salaries and benefits for teachers and teacher aides, textbooks, 
supplies and purchased services. 
 
instructional staff support services—Activities that include instructional staff training, 
educational media (library and audiovisual), and other instructional staff support services. 
 
interest on debt expenditures—Interest expenditures on long-term debt. 
 
intermediate sources of revenues—Education agencies with fundraising capabilities that 
operate between the state and local government levels. Intermediate revenues are included in 
local revenue totals. 
 
 
 
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local education agency (LEA)—An agency at the local level whose primary responsibility is to 
operate public schools or to contract for public school services. An LEA is also called a school 
district. 
 
local revenues—Revenues from such sources as local property and nonproperty taxes, 
investments, and student activities such as textbook sales, transportation and tuition fees, and 
food service revenues. Local revenues include revenues from intermediate sources. 
 
long-term debt—Debt payable more than 1 year after the date of issue. 
 
object—A category of expenditure defining the service or commodity bought. 
 
operations and maintenance expenditures—Expenditures for the operation of buildings, the 
care and upkeep of grounds and equipment, vehicle operations (other than student transportation) 
and maintenance, and security.  
 
other program expenditures—Expenditures for community services, adult education, 
community colleges, private schools, and other programs that are not part of public elementary 
and secondary education. 
 
other support services expenditures—Expenditures for business support services (activities 
concerned with the fiscal operation of the LEA), central support services (activities, other than 
general administration, which support each of the other instructional and support services 
programs, including planning, research, development, evaluation, information, and data 
processing services), and other support services expenditures not reported elsewhere.   
 
purchased services expenditures—Expenditures for professional and technical services and the 
renting of equipment. 
 
replacement equipment expenditures—Include expenditures for equipment for schools that are 
not new or recently renovated. Equipment is generally defined as items that last more than one 
year, are repaired rather than replaced, and have a cost over a level set by the state or local 
education agencies. 
 
revenues—Additions to assets that do not incur an obligation that must be met at some future 
date, do not represent exchanges of fixed assets, and are available for expenditure by the LEAs in 
the state. Revenues include funds from local, intermediate, state, and federal sources. 
 
salaries—Include the gross salaries of permanent and temporary staff on the payroll of LEAs, 
including temporary staff substituting for permanent employees. Salaries for full- and part-time 
staff are included along with overtime and salaries for staff on sabbatical leave. Also included 
are supplemental amounts for additional duties such as coaching or supervising extracurricular 
activities, bus supervision, and summer school teaching.   
 
school administration expenditures—Expenditures for the office of the principal, full-time 
department chairpersons, and graduation expenses.   
 
 
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state revenues— Revenues received by LEAs from the state, including unrestricted grants-in-
aid, restricted grants-in-aid, revenue in lieu of taxes, and payments for, or on behalf of, LEAs. 
 
student membership—Annual headcount of students enrolled in school on October 1 or the 
school day closest to that date. In any given year, some small schools will not have any students. 
 
student support services—Include attendance and social work, guidance, health, psychological 
services, speech pathology, audiology, and other student support services.   
 
student transportation expenditures—Expenditures for vehicle operation, monitoring, and 
vehicle servicing and maintenance associated with student transportation services. Expenditures 
for buses are reported under replacement equipment. 
 
support services—An expenditure function divided into seven subfunctions: student support 
services, instructional staff support, general administration, school administration, operations and 
maintenance, student transportation, and other support services.  
 
total expenditures—The sum of current expenditures, non-elementary/secondary expenditures, 
capital outlay, and interest payments on debts. 
 
total revenues—The sum of revenue contributions emerging from local, state, and federal 
sources. Revenue received from bond sales or the sale of property or equipment is not included.