NCES 2014-301 U.S. DEPARTMENT OF EDUCATION Revenues and Expenditures for Public Elementary and Secondary Education: School Year 2011–12 (Fiscal Year 2012) First Look Revenues and Expenditures for Public Elementary and Secondary Education: School Year 2011–12 (Fiscal Year 2012) First Look JANUARY 2015 Stephen Q. Cornman National Center for Education Statistics NCES 2014-301 U.S. DEPARTMENT OF EDUCATION U.S. Department of Education Arne Duncan Secretary Institute of Education Sciences Sue Betka Acting Director National Center for Education Statistics Peggy Carr Acting Commissioner Elementary/Secondary & Libraries Studies Division Ross Santy Associate 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 States; conduct and publish reports and specialized analyses of the meaning and significance of such statistics; 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, complete, and accurate indicators of education status and trends; and report timely, useful, and high- quality data to the U.S. Department of Education, the Congress, the states, other education policymakers, practitioners, data users, and the general public. Unless specifically noted, all information contained herein is in the public domain. We strive to make our products available in a variety of formats and in language that is appropriate to a variety of audiences. You, as our customer, are the best judge of our success in communicating information effectively. If you have any comments or suggestions about this or any other NCES product or report, we would like to hear from you. Please direct your comments to NCES, IES, U.S. Department of Education 1990 K Street NW Washington, DC 20006-5651 January 2015 The NCES Home Page address is http://nces.ed.gov. The NCES Publications and Products address is http://nces.ed.gov/pubsearch. This publication is only available online. To download, view, and print the report as a PDF file, go to the NCES Publications and Products address shown above. This report was prepared in part under Interagency Agreement (IAA) No. ED-IES-11-1-J-0007 with the United States Census Bureau. Mention of trade names, commercial products, or organizations does not imply endorsement by the U.S. Government. Suggested Citation Cornman, S.Q. (2014). Revenues and Expenditures for Public Elementary and Secondary Education: School Year 2011–12 (Fiscal Year 2012) (NCES 2014-301). U.S. Department of Education. Washington, DC: National Center for Education Statistics. Retrieved [date] from http://nces.ed.gov/pubsearch. Content Contact Stephen Q. Cornman (202) 502-7338 stephen.cornman@ed.gov iii Acknowledgments The data collection, preparation, and table production of this report were supported through an interagency agreement with the U.S. Census Bureau. The Governments Division of the Census Bureau and a network of state education agency coordinators shared responsibility for data collection and processing, nonresponse follow-up, and resolution of data inconsistencies. While their names are too numerous to mention here, their time, effort, and commitment toward providing accurate school finance data are gratefully appreciated. Particular thanks are owed to the state fiscal coordinators, whose efforts make the Common Core of Data program possible. iv Contents Page Acknowledgments ................................................................................................................................ iii List of Tables ...................................................................................................................................v Introduction ......................................................................................................................................1 Selected Findings: Fiscal Year 2012 ................................................................................................2 References and Related Data Files ...................................................................................................3 Appendix A: Methodology and Technical Notes ....................................................................... A-1 Appendix B: Common Core of Data Glossary ............................................................................B-1 Appendix C: Final Fiscal Year 2011 Tables ................................................................................C-1 v List of Tables Table Page 1. Source of revenues and type of expenditures for public elementary and secondary education, by state or jurisdiction: Fiscal year 2012 .............................................4 2. Current expenditures for public elementary and secondary education, by function, subfunction, and state or jurisdiction: Fiscal year 2012 ..........................................6 3. Student membership and current expenditures per pupil for public elementary and secondary education, by function, subfunction, and state or jurisdiction: Fiscal year 2012 ......................................................................................................................8 4. Amounts and percentage changes of inflation-adjusted state and local revenues per pupil and current expenditures per pupil, by year and state or jurisdiction: Fiscal years 2011 and 2012 ...................................................................................................10 5. Total expenditures for public elementary and secondary education and other related programs, by type of expenditure and state or jurisdiction: Fiscal year 2012.......................................................................................................................................11 C-1. Source of revenues and type of expenditures for public elementary and secondary education, by state or jurisdiction: Fiscal year 2011 .............. ...........................C-2 C-2. Current expenditures for public elementary and secondary education, by function, subfunction, and state or jurisdiction: Fiscal year 2011 ......................................C-4 C-3. Student membership and current expenditures per pupil for public elementary and secondary education, by function, subfunction, and state or jurisdiction: Fiscal year 2011 ..................................................................................................................C-6 C-4. Amounts and percentage changes of inflation-adjusted state and local revenues per pupil and current expenditures per pupil, by year and state or jurisdiction: Fiscal years 2010 and 2011 .................................................................................................C-8 C-5. Inflation-adjusted current expenditures per pupil for public elementary and secondary education: Fiscal years 1996–2011 ..................................................................C-10 C-6. Current expenditures and percentage distribution of current expenditures for public elementary and secondary education, by function and state or jurisdiction: Fiscal year 2011 ............................................................................................C-12 C-7. Current instruction expenditures for public elementary and secondary education, by object and state or jurisdiction: Fiscal year 2011 .........................................................C-14 C-8. Total expenditures for public elementary and secondary education and other related programs, by type of expenditure and state or jurisdiction: Fiscal year 2011...................................................................................................................................C-16 1 Introduction This First Look report introduces new data for national and state-level public elementary and secondary revenues and expenditures for fiscal year (FY) 2012. Specifically, this report includes findings from the following types of school finance data: • Revenue and expenditure totals; • Revenues by source; • Expenditures by function and object; • Current expenditures; and • Current expenditures per pupil. The expenditure functions include instruction, instructional staff support services, pupil support services, general administration, school administration, operations and maintenance, student transportation, other support services (such as business services), food services, enterprise operations, and total current expenditures. Objects reported within a function include salaries, employee benefits, purchased services, supplies, and equipment. The finance data used in this report are from the National Public Education Finance Survey (NPEFS), a component of the Common Core of Data (CCD). The CCD is the primary National Center for Education Statistics (NCES) database on public elementary and secondary education in the United States. State education agencies (SEAs) in each of the 50 states, the District of Columbia, and the 5 U.S. Island Areas of American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, Puerto Rico, and the U.S. Virgin Islands report these data annually to NCES. The NPEFS instructions ask SEAs to report revenues and expenditures covering prekindergarten through high school public education in regular, special, and vocational schools; charter schools; and state-run education programs (such as special education schools or education programs for incarcerated youth). The source for the data and findings included in this report is the FY 12 NPEFS provisional data file. Provisional NPEFS data have been subject to at least two rounds of extensive data review and editing; the data may also include revisions made by SEAs in their own review of their finance data that were submitted prior to the close of the collection period. Revisions submitted after the provisional data file has been locked will be incorporated in the final file for each fiscal year, which will be released at the same time as the release of provisional data for the following year. The purpose of a First Look report is to introduce new data through the presentation of tables containing descriptive information. The selected findings chosen for this report demonstrate the range of information available when using NPEFS. The selected findings do not represent a complete review of all observed differences in the data and are not meant to emphasize any particular issue. While the tables in this report include data for all NPEFS respondents, the selected findings are limited to the 50 states and the District of Columbia. Appendix A describes the survey content and methodology. Appendix B is a glossary of key terms used in this report. Appendix C contains final FY 11 tables that were included in the original FY 11 report updated from the final FY 11 NPEFS file. More information about NPEFS and other CCD products is available at http://nces.ed.gov/ccd. 2 Selected Findings: Fiscal Year 2012 • The 50 states and the District and Columbia reported $600.5 billion in revenues collected for public elementary and secondary education in FY 12 (table 1). State and local governments provided $539.4 billion, or 89.8 percent of all revenues; and the federal government contributed $61.0 billion or 10.2 percent of all revenues (derived from table 1). • Total revenues decreased by 3.5 percent (from $621.9 to $600.5 billion) for FY 12 compared to FY 11, local revenues decreased by 0.6 percent (from $269.6 to $268.0 billion), state revenues decreased by 1.2 percent (from $274.6 to $271.5 billion), and federal revenues decreased by 21.5 percent (from $77.8 to $61.0 billion) (derived from table 1 and table C-1, after adjusting FY 11 data for inflation).1 • Current expenditures for public elementary and secondary education across the nation decreased 2.9 percent (from $542.7 to $527.1 billion) for FY 12 compared to FY 11 (derived from table 2 and table C-2, after adjusting FY 11 data for inflation).1 Of the components that comprise current expenditures, expenditures for instruction decreased 3.3 percent (from $332.0 to $321.0 billion); total support services decreased 2.5 percent (from $188.6 to $183.9 billion); food services increased 1 percent (from $21.0 billion to $21.2 billion); and enterprise operations decreased 4.6 percent (from $1.14 billion to $1.1 billion) for FY 12 compared to FY 11. • Current expenditures per pupil for public elementary and secondary education were $10,667 on a national level in FY 12 (table 3). Current expenditures per pupil ranged from $6,441 in Utah to $19,847 in the District of Columbia. Expenditures per pupil were next highest in New York ($19,396); New Jersey ($17,982); Alaska ($17,475); Connecticut ($16,855); Vermont ($16,651); and Wyoming ($15,988). • State and local revenues per pupil decreased by 0.8 percent on a national basis from FY 11 to FY 12, and decreased by 1 percent or more in 20 states from FY 11 to FY 12, after adjusting for inflation (table 4). Current expenditures per pupil decreased by 2.8 percent on a national basis between FY 11 and FY 12, and decreased by 1 percent or more in 37 states, after adjusting for inflation. • Total expenditures decreased 3.3 percent (from $622.1 to $601.8 billion) for FY 12 compared to FY 11 (derived from table 5 and table C-8, after adjusting FY 11 data for inflation). Total expenditures for FY 12 include $527.1 billion in current expenditures, $36.8 billion in construction, $3.3 billion in land and existing structures, $8.7 billion in equipment, $8.2 billion for other programs, and $17.7 billion in interest on debt (table 5). 1 Whenever comparisons were made between FY 11 and FY 12 data, the FY 11 data were adjusted to FY 12 dollars. Inflation adjustments utilize the direct multiplier in the Consumer Price Index published by the U.S. Department of Labor, Bureau of Labor Statistics. For comparability to fiscal education data, NCES adjusts the multiplier from a calendar year to a school fiscal year basis (July through June). See Digest of Education Statistics, Selected 2012 Tables, Table 34, http://nces.ed.gov/programs/digest/d12/tables/dt12_034.asp, downloaded April 22, 2014. For example, FY 11 federal revenues were adjusted by multiplying 75,549,471,219 by 1.02930068253674=77,763,122,291. 3 References and Related Data Files References Allison, G.S., Honegger, S.D., and Johnson, F. (2009). Financial Accounting for State and Local School Systems: 2009 Edition (NCES 2009-325). National Center for Education Statistics, Institute of Education Sciences, U.S. Department of Education, Washington, DC. Cornman, S.Q. (2013). Revenues and Expenditures for Public Elementary and Secondary Education: School Year 2010–11 (Fiscal Year 2011) (NCES 2013-342). U.S. Department of Education. Washington, DC: National Center for Education Statistics. Office of the Federal Register, National Archives and Records Administration. (2013). Federal Register Vol. 78, No. 23, February 4, 2013. Washington, DC: Author. Retrieved April 10, 2014, from https://www.federalregister.gov/articles/2013/02/04/2013-02376/submission-of-data-by- state-educational-agencies-submission-dates-for-state-revenue-and-expenditure#h-5. U.S. Department of Education, National Center for Education Statistics. (2014). NCES Statistical Standards (NCES 2014-097). Washington, DC: U.S. Government Printing Office. Retrieved May 22, 2014, from http://nces.ed.gov/statprog/2012/. Related Data Files Data files for all surveys used in this report may be found on the data page of the CCD website at http://nces.ed.gov/ccd/ccddata.asp. 4 Table 1. Source of revenues and type of expenditures for public elementary and secondary education, by state or jurisdiction: Fiscal year 2012 Revenues [in thousands of dollars] Expenditures [in thousands of dollars] State or jurisdiction Total Local1 State Federal Total Total current2 Capital outlay3 Other5 United States4 $600,488,586 $267,992,581 $271,452,810 $61,043,194 $601,766,9815 $527,096,4735 $48,773,3865 $25,897,1225, 6 Alabama 7,099,553 2,326,690 3,934,577 838,285 7,229,299 6,386,517 582,173 260,608 Alaska 2,496,679 523,711 1,618,975 353,993 2,486,951 2,292,205 145,341 49,405 Arizona 9,305,199 4,125,669 3,804,900 1,374,629 9,179,2625 7,974,5455 922,249 282,4696 Arkansas 5,284,555 1,861,878 2,723,740 698,938 5,393,3305 4,606,9955 625,078 161,258 California 65,808,329 20,468,083 37,079,384 8,260,861 67,933,295 57,975,1895 6,693,2865 3,264,821 Colorado 8,698,810 4,210,060 3,765,940 722,810 8,548,413 7,341,585 706,236 500,591 Connecticut 10,274,602 5,760,869 3,978,525 535,208 10,305,7775 9,344,9995 680,3465 280,4326 Delaware 1,871,464 539,316 1,096,243 235,905 1,978,562 1,751,143 160,864 66,556 District of Columbia 2,073,564 1,865,315  208,249 1,880,466 1,466,888 350,9475 62,632 Florida 23,988,519 12,163,720 8,702,310 3,122,488 25,827,4115 22,732,7525 1,837,262 1,257,396 Georgia 17,620,300 8,166,229 7,533,980 1,920,092 17,465,0955 15,623,6335 1,566,185 275,277 Hawaii 2,535,039 55,057 2,161,254 318,728 2,431,422 2,187,480 124,096 119,846 Idaho 2,062,254 480,391 1,302,949 278,914 2,052,295 1,854,556 135,343 62,396 Illinois 29,165,373 17,373,101 9,385,630 2,406,643 28,197,0525 25,012,9155 2,169,7075 1,014,431 Indiana 11,940,988 4,280,730 6,510,737 1,149,521 11,412,4165 9,978,4915 943,637 490,288 Iowa 6,038,962 2,831,524 2,681,029 526,409 6,021,744 4,971,944 905,980 143,821 Kansas 5,796,537 2,101,775 3,209,527 485,235 5,759,773 4,871,381 682,546 205,847 Kentucky 7,086,717 2,274,008 3,841,443 971,266 7,394,709 6,360,799 770,827 263,084 Louisiana 8,412,167 3,350,878 3,602,717 1,458,572 8,457,6925 7,544,7825 744,610 168,301 Maine 2,556,186 1,300,156 1,022,269 233,761 2,536,2025 2,330,8425 121,421 83,939 Maryland 13,744,621 6,904,078 5,980,909 859,635 13,204,777 11,846,681 1,166,856 191,240 Massachusetts 15,835,037 8,568,699 6,206,699 1,059,639 15,572,302 14,151,659 1,117,722 302,920 Michigan 18,751,262 6,019,657 10,700,372 2,031,233 19,056,799 16,485,178 1,376,616 1,195,005 Minnesota 10,989,685 3,146,814 7,044,954 797,917 10,938,0125 9,053,0215 1,069,0445 815,946 Mississippi 4,441,163 1,450,312 2,195,730 795,121 4,341,018 3,972,787 270,440 97,791 Missouri 10,221,689 5,912,203 3,275,438 1,034,047 10,173,456 8,719,925 894,4595 559,072 Montana 1,622,721 634,244 770,180 218,297 1,654,625 1,504,531 120,771 29,324 Nebraska 3,778,749 2,252,076 1,167,743 358,930 3,795,271 3,356,734 348,3435 90,1945 Nevada 4,137,704 2,357,529 1,366,314 413,861 4,164,339 3,574,233 327,173 262,933 New Hampshire 2,864,747 1,644,043 1,031,778 188,927 2,856,080 2,643,256 159,998 52,826 New Jersey 26,590,517 14,656,818 10,507,939 1,425,761 26,131,462 24,391,278 912,022 828,162 New Mexico 3,611,545 615,688 2,455,787 540,071 3,559,706 3,039,423 516,030 4,253 New York 58,645,470 31,557,937 23,131,272 3,956,260 58,096,8805 52,460,4945 2,097,414 3,538,973 North Carolina 13,113,012 3,356,157 7,877,949 1,878,905 13,060,157 12,303,426 683,545 73,186 North Dakota 1,296,813 472,886 653,842 170,085 1,280,669 1,098,090 160,058 22,522 Ohio 22,886,511 10,567,575 10,132,936 2,186,000 23,186,166 19,701,810 2,467,639 1,016,717 Oklahoma 5,862,837 2,185,878 2,882,879 794,080 5,748,976 5,170,978 496,205 81,793 Oregon 6,172,422 2,515,397 3,038,044 618,981 6,178,860 5,389,273 448,212 341,375 Pennsylvania 26,807,485 15,011,068 9,594,823 2,201,593 26,596,835 23,190,198 1,822,156 1,584,480 Rhode Island 2,278,095 1,214,297 846,435 217,363 2,317,889 2,167,450 36,926 113,513 See notes at end of table. 5 Table 1. Source of revenues and type of expenditures for public elementary and secondary education, by state or jurisdiction: Fiscal year 2012—Continued Revenues [in thousands of dollars] Expenditures [in thousands of dollars] State or jurisdiction Total Local1 State Federal Total Total current2 Capital outlay3 Other5 United States4 $600,488,586 $267,992,581 $271,452,810 $61,043,194 $601,766,9816 $527,096,4736 $48,773,3866 $25,897,122 6,7 South Carolina 8,041,045 3,498,848 3,670,717 871,480 7,956,070 6,600,733 889,986 465,351 South Dakota 1,303,055 686,756 400,362 215,937 1,302,875 1,100,100 172,7386 30,037 Tennessee 8,979,871 3,656,845 4,059,869 1,263,157 9,295,241 8,351,056 664,129 280,056 Texas 49,533,579 22,880,330 20,341,491 6,311,758 49,991,336 41,067,619 5,536,572 3,387,145 Utah 4,619,102 1,739,603 2,418,166 461,333 4,790,073 3,779,760 746,262 264,051 Vermont 1,644,282 64,787 1,451,850 127,644 1,568,294 1,497,093 46,009 25,192 Virginia 14,659,153 7,738,618 5,564,497 1,356,037 14,730,695 13,403,576 1,078,786 248,334 Washington 11,844,779 3,786,633 7,001,099 1,057,047 12,052,8986 10,054,0776 1,545,989 452,832 West Virginia 3,556,656 1,053,510 2,069,942 433,205 3,409,1056 3,275,2466 69,611 64,248 Wisconsin 10,879,541 5,119,983 4,806,328 953,230 10,609,0356 9,704,9326 450,303 453,800 Wyoming 1,659,641 664,154 850,339 145,148 1,655,911 1,432,216 213,240 10,455 Other jurisdictions American Samoa 99,334 271 10,528 8 88,536 95,015 80,105 13,022 1,888 Guam 307,591 232,741  74,850 307,068 290,575 13,369 3,124 Commonwealth of the Northern Mariana Islands 65,214  31,880 8 33,334 71,875 68,775 1,186 1,913 Puerto Rico 3,374,611 62 2,221,384 8 1,153,166 3,500,379 3,351,423 61,262 87,694 U.S. Virgin Islands 221,673 183,774  37,899 185,8536 183,333 866 2,434 † Not applicable. 1Local revenues include intermediate revenues from education agencies with fundraising capabilities that operate between the state and local government levels. 2Current expenditures 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. 3Capital outlay includes expenditures on property and construction of facilities. 4United States totals include the 50 states and the District of Columbia. 5Other program expenditures include expenditures for community services, adult education, community colleges, private schools, interest on debt, and other programs that are not part of public education. 6Value affected by redistribution of reported values to correct for missing data items, and/or to distribute state direct support expenditures. 7Value contains imputation for missing data. 8Reported state revenue data are revenues received from the central government of the jurisdiction. NOTE: Detail may not sum to totals because of rounding. SOURCE: U.S. Department of Education, National Center for Education Statistics, “National Public Education Financial Survey,” fiscal year 2012, Provisional Version 1a. 6 Table 2. Current expenditures for public elementary and secondary education, by function, subfunction, and state or jurisdiction: Fiscal year 2012 Current expenditures1 [in thousands of dollars] State or jurisdiction Total Support services2 Instruction Total support services Student support services3 Instructional staff support General administration School administration Operations and maintenance Student transportation Other support services Food services Enterprise operations4 United States5 $527,096,473 6 $320,952,5736 $183,858,4906 $29,352,5476 $24,444,3216 $10,567,5726 $28,922,6356 $49,833,7066 $22,907,0826 $17,830,6296 $21,194,4146 $1,090,995 Alabama 6,386,517 3,698,119 2,245,315 368,382 288,628 145,490 393,961 581,679 329,498 137,677 443,083 0 Alaska 2,292,205 1,265,045 955,644 192,256 150,609 33,379 138,799 284,072 69,594 86,933 62,573 8,943 Arizona 7,974,545 6 4,359,4026 3,208,7466 574,4046 409,1966 134,0336 416,0466 1,001,8916 354,2366 318,9416 404,875 1,522 Arkansas 4,606,995 6 2,606,9906 1,732,4336 236,3396 385,7996 113,8736 232,1526 450,6516 179,8156 133,8046 262,0416 5,531 California 57,975,189 6 34,834,6336 20,615,1726 3,069,4556 3,451,8306 557,4686 3,831,3316 5,775,9036 1,406,6566 2,522,5296 2,377,552 147,832 Colorado 7,341,585 4,226,623 2,816,186 360,503 405,398 124,477 498,026 702,106 220,549 505,126 262,291 36,486 Connecticut 9,344,999 6 5,909,9656 3,132,7306 592,8086 278,4706 188,7126 540,9666 841,8336 472,6976 217,2436 225,9886 76,316 Delaware 1,751,143 1,116,490 575,915 74,118 31,668 25,377 91,724 182,906 87,655 82,466 58,738 0 District of Columbia 1,466,888 835,297 570,575 52,176 55,291 77,610 128,732 128,651 95,733 32,381 57,844 3,172 Florida 22,732,752 6 13,863,3606 7,778,2136 988,1226 1,444,9646 200,6656 1,262,1736 2,366,2816 943,6426 572,3656 1,091,180 0 Georgia 15,623,633 6 9,661,5616 5,069,7106 721,2576 804,3706 205,1326 938,9876 1,162,7516 702,7066 534,5086 847,025 45,336 Hawaii 2,187,480 1,253,486 809,606 205,572 77,727 10,622 133,574 251,2516 75,894 54,965 124,388 0 Idaho 1,854,556 1,118,5086 635,9336 103,6516 73,9636 42,8456 104,9406 171,3756 92,8106 46,3496 99,9046 210 Illinois 25,012,915 6 15,062,4736 9,173,6196 1,670,7996 1,004,3476 1,035,9316 1,270,8446 2,163,1446 1,177,2916 851,2646 776,822 0 Indiana 9,978,491 6 5,869,4366 3,660,4166 477,2176 379,7466 252,7926 584,8686 1,110,6736 605,2506 249,8696 448,640 0 Iowa 4,971,944 3,056,382 1,684,665 277,615 238,874 126,418 286,572 423,592 185,378 146,216 226,252 4,645 Kansas 4,871,381 2,960,225 1,680,456 288,453 203,500 144,033 280,207 456,009 191,668 116,586 230,700 0 Kentucky 6,360,799 3,683,142 2,282,369 291,664 347,964 142,037 361,259 581,667 395,751 162,027 379,094 16,194 Louisiana 7,544,782 6 4,296,5136 2,835,5006 454,2816 398,6236 185,2496 453,3786 683,2086 443,2556 217,5056 412,389 380 Maine 2,330,842 6 1,393,4236 857,3406 152,2896 117,5816 72,2576 126,6686 240,166 119,519 28,859 79,839 240 Maryland 11,846,681 7,362,2296 4,167,8366 536,1476 640,5516 106,627 848,5966 1,008,194 635,115 392,6066 316,617 0 Massachusetts 14,151,659 9,156,7776 4,611,0796 1,000,9346 648,5716 196,6996 576,2696 1,238,2786 604,4246 345,9046 383,803 0 Michigan 16,485,178 9,569,531 6,313,528 1,258,620 812,118 339,716 897,935 1,473,648 702,868 828,624 602,119 0 Minnesota 9,053,021 6 5,936,6236 2,694,6686 241,9176 389,8656 280,5906 360,4556 641,5856 512,9526 267,3056 396,582 25,148 Mississippi 3,972,787 2,266,650 1,459,137 193,147 205,228 126,294 230,737 417,379 195,478 90,874 246,687 314 Missouri 8,719,925 5,197,338 3,106,738 407,036 377,844 281,381 505,252 871,532 456,838 206,856 415,850 0 Montana 1,504,531 895,081 542,398 93,009 57,111 46,197 82,345 152,916 74,246 36,574 64,452 2,599 Nebraska 3,356,734 2,141,943 979,090 129,717 106,943 106,059 165,390 289,952 106,080 74,950 145,628 90,072 Nevada 3,574,233 2,094,490 1,343,876 191,677 179,804 53,452 267,375 379,003 146,186 126,380 135,504 363 New Hampshire 2,643,256 1,703,049 868,500 196,953 79,849 88,636 144,574 217,501 113,241 27,745 71,707 0 New Jersey 24,391,278 14,621,161 8,962,705 2,417,153 757,081 494,351 1,152,284 2,383,511 1,216,595 541,731 546,146 261,266 New Mexico 3,039,423 1,737,115 1,157,045 312,821 85,241 67,783 181,676 316,282 100,818 92,424 143,476 1,788 New York 52,460,494 6 36,402,7306 14,954,3026 1,760,9256 1,318,9506 999,4116 2,019,0076 4,555,6696 2,784,7946 1,515,5466 1,103,462 0 North Carolina 12,303,426 7,670,507 3,945,148 579,241 435,298 190,431 769,521 1,044,027 545,327 381,302 687,771 0 North Dakota 1,098,090 641,580 364,739 47,135 39,380 49,409 55,404 99,354 47,199 26,859 57,503 34,268 Ohio 19,701,810 11,213,502 7,818,594 1,252,066 1,287,265 599,478 1,121,867 1,722,344 952,381 883,193 668,572 1,143 Oklahoma 5,170,978 2,876,209 1,917,119 352,443 213,457 165,841 275,679 571,120 179,111 159,468 326,066 51,583 Oregon 5,389,273 3,130,150 2,056,269 382,606 200,455 72,074 342,400 444,810 256,779 357,145 200,953 1,901 Pennsylvania 23,190,198 14,158,464 8,125,146 1,228,638 795,160 717,818 1,065,797 2,250,183 1,188,792 878,759 800,030 106,557 Rhode Island 2,167,450 1,343,5086 767,9216 223,9026 76,2466 30,5176 105,6446 171,2756 83,8936 76,4446 55,1976 824 See notes at end of table. 7 Table 2. Current expenditures for public elementary and secondary education, by function, subfunction, and state or jurisdiction: Fiscal year 2012—Continued Current expenditures1 [in thousands of dollars] State or jurisdiction Total Support services2 Instruction Total support services Student support services3 Instructional staff support General administration School administration Operations and maintenance Student transportation Other support services Food services Enterprise operations4 United States5 $527,096,473 6 $320,952,5736 $183,858,4906 $29,352,5476 $24,444,3216 $10,567,5726 $28,922,6356 $49,833,7066 $22,907,0826 $17,830,6296 $21,194,4146 $1,090,995 South Carolina 6,600,733 3,743,777 2,484,294 492,122 398,350 71,022 399,056 631,459 271,360 220,925 354,171 18,491 South Dakota 1,100,100 646,885 385,880 60,231 44,018 36,716 53,656 111,350 41,049 38,859 60,524 6,811 Tennessee 8,351,056 5,192,746 2,713,045 359,656 522,641 175,728 477,465 714,723 313,078 149,754 445,264 0 Texas 41,067,619 24,251,087 14,453,152 1,996,385 2,055,843 618,148 2,330,464 4,547,753 1,185,258 1,719,301 2,363,381 0 Utah 3,779,760 2,406,489 1,143,856 147,162 153,201 44,775 234,966 343,867 120,566 99,319 212,909 16,506 Vermont 1,497,093 938,085 516,635 114,891 63,152 30,641 97,006 125,004 49,290 36,651 41,333 1,040 Virginia 13,403,576 8,123,189 4,744,409 652,507 888,941 207,325 775,363 1,282,360 726,330 211,583 533,759 2,218 Washington 10,054,077 6 5,863,4996 3,723,294 870,086 381,806 187,088 582,827 904,239 414,602 382,645 346,975 120,310 West Virginia 3,275,246 6 1,919,6236 1,170,9816 155,9616 135,5906 64,9886 174,1236 339,6326 243,8986 56,7896 184,643 0 Wisconsin 9,704,932 6 5,830,0906 3,506,0676 462,3976 458,2116 270,2446 477,1356 887,1496 419,8446 531,0866 368,643 133 Wyoming 1,432,216 847,393 540,500 83,700 87,601 29,735 77,161 137,797 69,092 55,413 43,469 854 Other jurisdictions American Samoa 80,105 35,110 26,735 37 9,009 3,987 4,587 6,529 1,134 1,451 18,260 0 Guam 290,575 142,979 136,193 26,092 4,855 1,749 16,840 46,928 5,626 34,102 11,403 0 Commonwealth of the Northern Mariana Islands 68,775 29,685 29,802 6,600 5,517 2,514 5,415 4,578 3,048 2,131 9,288 0 Puerto Rico 3,351,423 1,478,763 1,397,250 225,707 169,227 56,082 156,295 310,868 133,786 345,285 475,410 0 U.S. Virgin Islands 183,333 95,711 76,567 14,395 5,162 7,245 9,332 13,000 7,038 20,396 10,700 356 1Current expenditures includes instruction, instruction-related, support services, and other elementary/secondary current expenditures, but excludes expenditures on capital outlays, other programs, and interest on long-term debt. 2Support services is 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. 3Student support services include attendance and social work, guidance, health, psychological services, speech pathology, audiology, and other student support services. 4Enterprise operations include operations that are operated as a business and receipts from the operation are expected to fund the enterprise (e.g., school bookstores and certain after school activities). 5United States totals include the 50 states and the District of Columbia. 6Value affected by redistribution of reported values to correct for missing data items, and/or to distribute state direct support expenditures. NOTE: Detail may not sum to totals because of rounding. SOURCE: U.S. Department of Education, National Center for Education Statistics, “National Public Education Financial Survey,” fiscal year 2012, Provisional Version 1a. 8 Table 3. Student membership and current expenditures per pupil for public elementary and secondary education, by function, subfunction, and state or jurisdiction: Fiscal year 2012 Current expenditures1 per pupil School year 2011–12 student membership3 Support services2 State or jurisdiction Total Instruction Total support services Student support services4 Instruction- al staff support General adminis- tration School adminis- tration Operations and maintenance Student trans- portation Other support services Food services Enterprise operations5 United States6 49,414,846 $10,6677 $6,4957 $3,7217 $5947 $4957 $214 7 $5857 $1,0087 $4647 $361 7 $4297 $22 Alabama 744,621 8,577 4,966 3,015 495 388 195 529 781 443 185 595 0 Alaska 131,167 17,475 9,645 7,286 1,466 1,148 254 1,058 2,166 531 663 477 68 Arizona 1,080,319 7,3827 4,0357 2,9707 5327 3797 124 7 3857 9277 3287 295 7 375 1 Arkansas 483,114 9,5367 5,3967 3,5867 4897 7997 236 7 4817 9337 3727 277 7 5427 11 California 6,214,204 9,3297 5,6067 3,3177 4947 5557 90 7 6177 9297 2267 406 7 383 24 Colorado 854,265 8,594 4,948 3,297 422 475 146 583 822 258 591 307 43 Connecticut 554,437 16,8557 10,6597 5,6507 1,0697 5027 340 7 9767 1,5187 8537 392 7 4087 138 Delaware 128,946 13,580 8,659 4,466 575 246 197 711 1,418 680 640 456 0 District of Columbia 73,911 19,847 11,301 7,720 706 748 1,050 1,742 1,741 1,295 438 783 43 Florida 2,668,156 8,5207 5,1967 2,9157 3707 5427 75 7 4737 8877 3547 215 7 409 0 Georgia 1,685,016 9,2727 5,7347 3,0097 4287 4777 122 7 5577 6907 4177 317 7 503 27 Hawaii 182,706 11,973 6,861 4,431 1,125 425 58 731 1,3757 415 301 681 0 Idaho 279,873 6,626 3,9967 2,2727 3707 2647 153 7 3757 6127 3327 166 7 3577 1 Illinois 2,082,457 12,0117 7,2337 4,4057 8027 4827 497 7 6107 1,0397 5657 409 7 373 0 Indiana 1,040,765 9,5887 5,6407 3,5177 4597 3657 243 7 5627 1,0677 5827 240 7 431 0 Iowa 495,870 10,027 6,164 3,397 560 482 255 578 854 374 295 456 9 Kansas 486,108 10,021 6,090 3,457 593 419 296 576 938 394 240 475 0 Kentucky 681,987 9,327 5,401 3,347 428 510 208 530 853 580 238 556 24 Louisiana 703,390 10,7267 6,1087 4,0317 6467 5677 263 7 6457 9717 6307 309 7 586 # Maine 188,969 12,3357 7,3747 4,5377 8067 6227 382 7 6707 1,271 632 153 422 1 Maryland 854,086 13,871 8,6207 4,8807 6287 7507 125 9947 1,180 744 460 7 371 0 Massachusetts 953,369 14,844 9,6057 4,8377 1,0507 6807 206 7 6047 1,2997 6347 363 7 403 0 Michigan 1,573,537 10,477 6,082 4,012 800 516 216 571 937 447 527 383 0 Minnesota 839,738 10,7817 7,0707 3,2097 2887 4647 334 7 4297 7647 6117 318 7 472 30 Mississippi 490,619 8,097 4,620 2,974 394 418 257 470 851 398 185 503 1 Missouri 916,584 9,514 5,670 3,389 444 412 307 551 951 498 226 454 0 Montana 142,349 10,569 6,288 3,810 653 401 325 578 1,074 522 257 453 18 Nebraska 288,389 11,640 7,427 3,395 450 371 368 573 1,005 368 260 505 312 Nevada 439,634 8,130 4,764 3,057 436 409 122 608 862 333 287 308 # New Hampshire 191,900 13,774 8,875 4,526 1,026 416 462 753 1,133 590 145 374 0 New Jersey 1,356,431 17,982 10,779 6,608 1,782 558 364 849 1,757 897 399 403 193 New Mexico 337,225 9,013 5,151 3,431 928 253 201 539 938 299 274 425 5 New York 2,704,718 19,3967 13,4597 5,5297 6517 4887 370 7 7467 1,6847 1,0307 560 7 408 0 North Carolina 1,507,864 8,160 5,087 2,616 384 289 126 510 692 362 253 456 0 North Dakota 97,646 11,246 6,570 3,735 483 403 506 567 1,017 483 275 589 351 Ohio 1,740,030 11,323 6,444 4,493 720 740 345 645 990 547 508 384 1 Oklahoma 666,120 7,763 4,318 2,878 529 320 249 414 857 269 239 490 77 Oregon 568,208 9,485 5,509 3,619 673 353 127 603 783 452 629 354 3 Pennsylvania 1,771,395 13,091 7,993 4,587 694 449 405 602 1,270 671 496 452 60 Rhode Island 142,854 15,172 9,4057 5,3767 1,5677 5347 214 7 7407 1,1997 5877 535 7 3867 6 See notes at end of table. 9 Table 3. Student membership and current expenditures per pupil for public elementary and secondary education, by function, subfunction, and state or jurisdiction: Fiscal year 2012—Continued Current expenditures1 per pupil Support services2 State or jurisdiction Fall 2011 student membership 3 Total Instruction Total support services Student support services4 Instruction- al staff support General adminis- tration School adminis- tration Operations and maintenance Student trans- portation Other support services Food services Enterprise operations5 United States6 49,414,846 $10,6677 $6,4957 $3,721 7 $5947 $4957 $2147 $585 7 $1,0087 $4647 $3617 $429 7 $22 South Carolina 727,186 9,077 5,148 3,416 677 548 98 549 868 373 304 487 25 South Dakota 128,016 8,593 5,053 3,014 470 344 287 419 870 321 304 473 53 Tennessee 999,693 8,354 5,194 2,714 360 523 176 478 715 313 150 445 0 Texas 5,000,470 8,213 4,850 2,890 399 411 124 466 909 237 344 473 0 Utah 586,860 6,441 4,101 1,949 251 261 76 400 586 205 169 363 28 Vermont 89,908 16,651 10,434 5,746 1,278 702 341 1,079 1,390 548 408 460 12 Virginia 1,257,883 10,656 6,458 3,772 519 707 165 616 1,019 577 168 424 2 Washington 1,045,453 9,6177 5,6097 3,561 832 365 179 557 865 397 366 332 115 West Virginia 282,870 11,5797 6,7867 4,140 7 5517 4797 2307 616 7 1,2017 8627 2017 653 0 Wisconsin 863,949 11,2337 6,7487 4,058 7 5357 5307 3137 552 7 1,0277 4867 6157 427 # Wyoming 89,581 15,988 9,460 6,034 934 978 332 861 1,538 771 619 485 10 Other jurisdictions American Samoa — — — — — — — — — — — — — Guam 31,243 9,300 4,576 4,359 835 155 56 539 1,502 180 1,092 365 0 Commonwealth of the Northern Mariana Islands 11,011 6,246 2,696 2,707 599 501 228 492 416 277 194 844 0 Puerto Rico 452,740 7,403 3,266 3,086 499 374 124 345 687 296 763 1,050 0 U.S. Virgin Islands 15,711 11,669 6,092 4,873 916 329 461 594 827 448 1,298 681 23 — Not available. Data are missing for American Samoa because they did not report student membership. # Rounds to zero. 1Current expenditures 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. 2Support services is 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. 3The student membership variable is derived from the State Nonfiscal Survey. Three states (Nebraska, Utah, and Wyoming) indicated that the state fiscal data reported in NPEFS excluded prekindergarten programs. In these three states, the NPEFS total student membership variable excludes prekindergarten membership. Illinois and Wisconsin did not report finance data for charter schools in the FY 11 NPEFS survey. NCES edited student membership for Illinois and Wisconsin by excluding students from districts where all associated schools are charter schools. 4Student support services include attendance and social work, guidance, health, psychological services, speech pathology, audiology, and other student support services. 5Enterprise operations include operations that are operated as a business and receipts from the operation are expected to fund the enterprise (e.g., school bookstores and certain after school activities). 6United States totals include the 50 states and the District of Columbia. 7Value affected by redistribution of reported expenditure values to correct for missing data items, and/or to distribute state direct support expenditures. NOTE: Detail may not sum to totals because of rounding. SOURCE: U.S. Department of Education, National Center for Education Statistics, “National Public Education Financial Survey,” fiscal year 2012, Provisional Version 1a; U.S. Department of Education, National Center for Education Statistics, “School Year State Nonfiscal Survey of Public Elementary/Secondary Education,” 2011–12, Version 1a. 10 Table 4. Amounts and percentage changes of inflation-adjusted state and local revenues per pupil and current expenditures per pupil, by year and state or jurisdiction: Fiscal years 2011 and 2012 (i State and local1 revenues per pupil Inflation-adjusted current expenditures2 per pupil FY 11 FY 11 nflation-adjusted Percentage change (inflation-adjusted Percentage change State or jurisdiction to 2012 dollars) FY 12 FY 11 through FY 12 to 2012 dollars) FY 12 FY 11 through FY 12 United States3 $11,004 $10,917 -0.8 $10,975 $10,667 -2.8 Alabama 8,359 8,409 0.6 8,982 8,577 -4.5 Alaska 15,940 16,336 2.5 17,151 17,475 1.9 Arizona 7,803 7,341 -5.9 8,010 7,382 -7.8 Arkansas 9,425 9,492 0.7 9,774 9,536 -2.4 California 9,593 9,261 -3.5 9,414 9,329 -0.9 Colorado 9,556 9,337 -2.3 9,044 8,594 -5.0 Connecticut 16,824 17,566 4.4 16,699 16,855 0.9 Delaware 12,256 12,684 3.5 12,833 13,580 5.8 District of Columbia 24,527 25,237 2.9 21,402 19,847 -7.3 Florida 8,396 7,820 -6.9 9,295 8,520 -8.3 Georgia 9,657 9,318 -3.5 9,530 9,272 -2.7 Hawaii 12,167 12,130 -0.3 12,273 11,973 -2.4 Idaho 7,006 6,372 -9.1 7,021 6,626 -5.6 Illinois 12,796 12,850 0.4 12,086 12,011 -0.6 Indiana 10,532 10,369 -1.6 9,522 9,588 0.7 Iowa 10,988 11,117 1.2 10,081 10,027 -0.5 Kansas 10,656 10,926 2.5 10,089 10,021 -0.7 Kentucky 8,936 8,967 0.4 9,498 9,327 -1.8 Louisiana 9,920 9,886 -0.3 11,115 10,726 -3.5 Maine 12,568 12,290 -2.2 12,945 12,335 -4.7 Maryland 14,531 15,086 3.8 14,355 13,871 -3.4 Massachusetts 15,172 15,498 2.1 15,040 14,844 -1.3 Michigan 10,870 10,626 -2.2 10,887 10,477 -3.8 Minnesota 12,323 12,137 -1.5 10,986 10,781 -1.9 Mississippi 7,295 7,432 1.9 8,158 8,097 -0.7 Missouri 9,845 10,024 1.8 9,738 9,514 -2.3 Montana 9,849 9,866 0.2 11,033 10,569 -4.2 Nebraska 12,082 11,858 -1.8 12,047 11,640 -3.4 Nevada 8,828 8,470 -4.0 8,658 8,130 -6.1 New Hampshire 13,952 13,944 -0.1 13,945 13,774 -1.2 New Jersey 17,525 18,552 5.9 17,348 17,982 3.7 New Mexico 9,200 9,108 -1.0 9,521 9,013 -5.3 New York 19,634 20,220 3.0 19,410 19,396 -0.1 North Carolina 7,658 7,450 -2.7 8,509 8,160 -4.1 North Dakota 11,457 11,539 0.7 11,218 11,246 0.2 Ohio 11,894 11,897 0.0 11,729 11,323 -3.5 Oklahoma 7,611 7,609 0.0 7,855 7,763 -1.2 Oregon 9,479 9,774 3.1 9,795 9,485 -3.2 Pennsylvania 13,692 13,891 1.4 13,480 13,091 -2.9 Rhode Island 14,520 14,425 -0.6 15,386 15,172 -1.4 South Carolina 9,626 9,859 2.4 9,169 9,077 -1.0 South Dakota 8,500 8,492 -0.1 9,193 8,593 -6.5 Tennessee 7,926 7,719 -2.6 8,574 8,354 -2.6 Texas 8,948 8,644 -3.4 8,939 8,213 -8.1 Utah 7,194 7,085 -1.5 6,629 6,441 -2.8 Vermont 15,582 16,869 8.3 15,138 16,651 10.0 Virginia 10,707 10,576 -1.2 10,666 10,656 -0.1 Washington 10,291 10,319 0.3 9,901 9,617 -2.9 West Virginia 10,863 11,042 1.7 12,329 11,579 -6.1 Wisconsin 12,358 11,489 -7.0 12,297 11,233 -8.7 Wyoming 17,373 16,906 -2.7 16,278 15,988 -1.8 See notes at end of table. 11 Table 4. Amounts and percentage changes of inflation-adjusted state and local revenues per pupil and current expenditures per pupil, by year and state or jurisdiction: Fiscal years 2011 and 2012—Continued State and local1 revenues per pupil Inflation-adjusted current expenditures2 per pupil FY 11 FY 11 (inflation-adjusted Percentage change (inflation-adjusted Percentage change State or jurisdiction to 2012 dollars) FY 12 FY 11 through FY 12 to 2012 dollars) FY 12 FY 11 through FY 12 Other jurisdictions American Samoa — — — — — — Guam 6,201 7,449 20.1 8,690 9,300 7.0 Commonwealth of the Northern Mariana Islands 2,758 2,895 5.0 7,847 6,246 -20.4 Puerto Rico 5,060 4,907 -3.0 7,647 7,403 -3.2 U.S. Virgin Islands 13,179 11,697 -11.2 13,613 11,669 -14.3 — Not available. Data are missing for American Samoa because they did not report student membership. 1Local revenues include intermediate revenues from education agencies with fundraising capabilities that operate between the state and local government levels. 2Current expenditures 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. 3United States totals include the 50 states and the District of Columbia. NOTE: Data have been adjusted to FY 11 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, “National Public Education Financial Survey,” fiscal years 2011– 2012, Provisional Version 1a; Digest of Education Statistics, 2012, retrieved November 21, 2013, from http://nces.ed.gov/programs/digest/d12/tables/dt12_034.asp. 12 Table 5. Total expenditures for public elementary and secondary education and other related programs, by type of expenditure and state or jurisdiction: Fiscal year 2012 Expenditures [in thousands of dollars] Capital outlay Current expenditures Land Total for public elementary/ and existing Other Interest State or jurisdiction expenditures secondary education1 Construction structures Equipment programs2 on debt United States3 $601,766,9814 $527,096,4734 $36,803,3924 $3,284,1654 $8,685,8294 $8,195,9074, 5 $17,701,216 Alabama 7,229,299 6,386,517 485,837 39,907 56,430 118,530 142,079 Alaska 2,486,951 2,292,205 95,246 32,993 17,103 11,357 38,048 Arizona 9,179,2624 7,974,5454 565,293 66,749 290,207 55,9485 226,521 Arkansas 5,393,3304 4,606,9954 409,328 122,931 92,819 30,470 130,787 California 67,933,295 57,975,1894 5,989,752 259,435 444,0994 849,005 2,415,815 Colorado 8,548,413 7,341,585 467,079 53,587 185,569 66,505 434,087 Connecticut 10,305,7774 9,344,9994 489,4444 58,0734 132,8294 145,7945 134,638 Delaware 1,978,562 1,751,143 136,494 3,260 21,109 43,176 23,380 District of Columbia 1,880,466 1,466,888 303,9474 9,286 37,7134 29,242 33,390 Florida 25,827,4114 22,732,7524 1,315,021 69,567 452,674 531,446 725,950 Georgia 17,465,0954 15,623,6334 1,332,080 49,781 184,325 28,718 246,559 Hawaii 2,431,422 2,187,480 108,849 0 15,247 18,339 101,508 Idaho 2,052,295 1,854,556 76,926 10,197 48,220 4,818 57,578 Illinois 28,197,0524 25,012,9154 1,450,4244 172,0944 547,1884 147,857 866,573 Indiana 11,412,4164 9,978,4914 354,333 243,861 345,443 143,578 346,710 Iowa 6,021,744 4,971,944 712,443 15,698 177,838 32,354 111,467 Kansas 5,759,773 4,871,381 438,310 37,496 206,739 4,325 201,522 Kentucky 7,394,709 6,360,799 559,886 33,443 177,499 82,974 180,110 Louisiana 8,457,6924 7,544,7824 606,956 67,427 70,227 49,166 119,135 Maine 2,536,2024 2,330,8424 89,955 230 31,235 27,586 56,354 Maryland 13,204,777 11,846,681 1,034,989 5,015 126,851 23,329 167,911 Massachusetts 15,572,302 14,151,659 454,142 549,901 113,680 57,753 245,167 Michigan 19,056,799 16,485,178 957,624 95,101 323,891 311,414 883,591 Minnesota 10,938,0124 9,053,0214 743,2584 88,1884 237,5984 425,508 390,439 Mississippi 4,341,018 3,972,787 114,859 14,6694 140,912 29,067 68,724 Missouri 10,173,456 8,719,925 641,5784 15,772 237,1094 202,882 356,189 Montana 1,654,625 1,504,531 90,703 6,357 23,711 12,147 17,177 Nebraska 3,795,271 3,356,734 219,1474 26,0024 103,1944 5,1234 85,071 Nevada 4,164,339 3,574,233 274,270 32,359 20,544 22,486 240,447 New Hampshire 2,856,080 2,643,256 94,073 21,4014 44,523 7,357 45,469 New Jersey 26,131,462 24,391,278 737,685 16,378 157,959 145,630 682,532 New Mexico 3,559,706 3,039,423 500,447 7,105 8,478 4,191 62 New York 58,096,8804 52,460,4944 1,570,094 65,833 461,487 2,324,980 1,213,993 North Carolina 13,060,157 12,303,426 525,041 7,623 150,881 64,190 8,996 North Dakota 1,280,669 1,098,090 112,523 6,261 41,274 8,589 13,932 Ohio 23,186,166 19,701,810 2,029,488 4,455 433,696 419,786 596,930 Oklahoma 5,748,976 5,170,978 304,207 91,055 100,944 26,452 55,341 Oregon 6,178,860 5,389,273 398,002 8,202 42,008 25,275 316,100 Pennsylvania 26,596,835 23,190,198 1,536,573 12,580 273,004 554,665 1,029,815 Rhode Island 2,317,889 2,167,450 13,598 1,280 22,048 68,570 44,943 South Carolina 7,956,070 6,600,733 643,220 73,141 173,624 66,542 398,809 South Dakota 1,302,875 1,100,100 117,3924 13,9294 41,4184 2,894 27,142 Tennessee 9,295,241 8,351,056 424,816 70,528 168,785 75,695 204,361 Texas 49,991,336 41,067,619 4,570,619 183,450 782,502 340,085 3,047,060 Utah 4,790,073 3,779,760 379,776 231,310 135,176 111,616 152,435 Vermont 1,568,294 1,497,093 18,784 3 27,221 12,479 12,713 Virginia 14,730,695 13,403,576 676,103 112,8104 289,873 75,794 172,540 Washington 12,052,8984 10,054,0774 1,257,243 102,353 186,393 35,983 416,850 West Virginia 3,409,1054 3,275,2464 27,014 2,477 40,119 47,168 17,079 Wisconsin 10,609,0354 9,704,9324 207,571 51,707 191,025 258,100 195,700 Wyoming 1,655,911 1,432,216 140,950 20,903 51,386 8,968 1,487 See notes at end of table. 13 Table 5. Total expenditures for public elementary and secondary education and other related programs, by type of expenditure and state or jurisdiction: Fiscal year 2012—Continued Expenditures [in thousands of dollars] Capital outlay Current expenditures Land Total for public elementary/ and existing Other Interest State or jurisdiction expenditures secondary education1 Construction structures Equipment programs2 on debt Other jurisdictions American Samoa 95,015 80,105 4,631 1,259 7,131 1,888 0 Guam 307,068 290,575 0 0 13,369 0 3,124 Commonwealth of the Northern Mariana Islands 71,875 68,775 0 0 1,186 1,913 0 Puerto Rico 3,500,379 3,351,423 0 0 61,262 87,694 0 U.S. Virgin Islands 185,8534 183,333 0 0 864 2,434 0 1Current expenditures 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. 2Other program expenditures include expenditures for community services, adult education, community colleges, private schools, interest on debt, and other programs that are not part of public elementary and secondary education. 3United States totals include the 50 states and the District of Columbia. 4Value affected by redistribution of reported values to correct for missing data items, and/or to distribute state direct support expenditures. 5Value contains imputation for missing data. Please see Appendix A for imputation procedures. NOTE: Detail may not sum to totals because of rounding. SOURCE: U.S. Department of Education, National Center for Education Statistics, “National Public Education Financial Survey,” fiscal year 2012, Provisional Version 1a. A-1 Appendix A: Methodology and Technical Notes Common Core of Data survey system. The Common Core of Data (CCD) is the primary National Center for Education Statistics (NCES) database on public elementary and secondary education in the United States. The annual CCD is a comprehensive national statistical database of all public elementary and secondary schools and school districts that contain comparable data across all states. The CCD contains both nonfiscal and fiscal components. 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, while the School District Finance Survey (F-33) and the National Public Education Financial Survey (NPEFS) are the fiscal components. State education agencies (SEAs) report data for these CCD surveys annually to NCES. The U.S. Census Bureau conducts the data collection for the finance surveys on behalf of NCES. The U.S. Department of Education collects data for all three CCD nonfiscal universe surveys through the EDFacts submission system. The membership data used in this report come from the State Nonfiscal Survey. SEAs participate in CCD voluntarily, following standard definitions for the data items they report. NPEFS data collection. Each year SEAs enter the NPEFS data online through a web application during the NPEFS collection period. SEAs enter new data for the current fiscal year, but also have the opportunity to make revisions to the prior fiscal year data (these revisions are included in the tables found in appendix C). The NPEFS data are certified by an authorizing official from each SEA no later than 5 business days of submission of data on the NPEFS web form. NPEFS survey analysts then process, edit, and verify the data before publication. The fiscal year (FY) 2012 NPEFS collection opened on January 30, 2013. The initial deadline for submission of all data, including revisions to previously submitted data for FY 11 and FY 12 was August 15, 2013. The deadline for the final submission of all data, including any revisions to previously submitted data for FY 12 was August 15, 2014. All states, the District of Columbia, and the five U.S. Island Areas reported data in the FY 12 NPEFS collection. Editing data to ensure data quality. NCES Statistical Standards require that all NCES data be edited to ensure data quality. Data editing is an iterative and interactive process that includes procedures for detecting and correcting errors in the data (NCES 2014). When SEA coordinators enter data into the NPEFS collection system, the system applies a set of automated procedures (sometimes referred to as business rules) to detect potential errors or inconsistencies in the reported data. CCD survey analysts review the data submitted from state coordinators and work with state fiscal 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 an SEA does not provide a correction or reasonable explanation for anomalous data, NCES will edit the databased on a set of defined business rules. Imputation for missing data. Imputation is a procedure that uses available information and some plausible assumptions to derive substitute values for missing values in a data file (NCES 2014). Imputations modify values for cases or records where data are missing (i.e., not reported or suppressed because they did not meet NCES data quality standards). In the case of missing data, an imputation assigns a value to the missing item using a consistent statistical methodology. As a A-2 result, subtotals that include this item are also adjusted. The same imputation methodology is used for both revenues and expenditures. Revenues are imputed based on total revenues in reporting states, and expenditures are imputed based on total expenditures in reporting states. All imputed values in the tables in this report are noted. Imputed values are not used in the imputation of other values. Totals and subtotals in tables are noted if one or more items in the total or subtotal are imputed or edited. In some instances, redistribution of reported values to correct for missing data items may affect state values. Student membership. Each school year SEAs report student membership counts by grade on the State Nonfiscal Survey of Public Elementary/Secondary Education. The FY 12 NPEFS data file includes total student membership reported on the school year 2011–12 State Nonfiscal Survey that includes grades prekindergarten through grade 12 (plus ungraded). If the reported fiscal data excludes prekindergarten programs, total membership on the NPEFS data file also excludes prekindergarten membership. As part of the FY 12 NPEFS collection process, NCES asked SEAs to review student membership data from the State Nonfiscal Survey and verify that the membership data are consistent with the programs covered in the revenues and expenditures data reported in NPEFS. Two states (Nebraska and Wyoming) indicated that the state fiscal data reported in NPEFS excluded prekindergarten programs. In these two states, the NPEFS total student membership variable excludes prekindergarten membership. Illinois and Wisconsin did not include finance data for charter schools in districts where all associated schools are charter schools in the FY 12 NPEFS survey. NCES edited the NPEFS total student membership variable for Illinois and Wisconsin by excluding students from districts where all associated schools are charter schools. Illinois and Wisconsin were able to report finance data for charter schools in districts that include noncharter and charter schools. The student membership data for charter schools in districts that include noncharter and charter schools from the FY 12 State Nonfiscal Survey remains intact for Illinois and Wisconsin. Totals. National totals reported in the tables are limited to the 50 states and the District of Columbia and do not include data from the 5 other jurisdictions of American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, Puerto Rico, 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. Comparing NPEFS and F-33. The state level NPEFS reports many of the same or similar data items as the district level F-33 survey. Researchers, policymakers, practitioners and the public may try to compare revenue and expenditure totals based on data for those variables or data for individual items. However, the data user should be cognizant that there may be differences between data items on the state and district level school finance collections that are not readily discernable. The survey coverage is different as NPEFS includes special state-run and federal- run school districts that are not included in the F-33. Expenditures on state-run schools are A-3 included on NPEFS, but are excluded on the F-33. The data availability also varies because some data might be available at the state level but not available at the district level, so the state- aggregated district totals from F-33 might not be equal to the state totals in NPEFS. The data may also vary because of different procedures that are utilized when certain states submitted NPEFS and F-33 data in their own format instead of the NCES-requested format.1 Inflation-adjusted data. When comparing dollar amounts between two or more fiscal years, NCES adjusts the older data for inflation to the most recent fiscal year using the Consumer Price Index (CPI) that has been converted from a calendar year basis to a fiscal year basis (July through June). In these instances, Census Bureau analysts design and implement a “crosswalk” system to conform state- formatted data to the format for variables in the F-33. Differences in expenditures for similar data items between the two surveys can also occur based on the methodology that the state respondents use to “crosswalk” their NPEFS or F-33 data. Finally, the imputation and editing processes and procedures between the two surveys can vary. For further detail on imputations and editing data please see Documentation for the NCES Public Education Financial Survey (NPEFS) School Year 2011–12 (Fiscal Year 2012) (NCES 2014-302) and Documentation for the NCES School District Finance Survey (F-33), School Year 2011–12 (Fiscal Year 2012) (NCES 2014-304). 2 Fiscal years. The fiscal year used by most SEAs begins on July 1 and ends on June 30 for most states. The fiscal years for Alabama and Washington, DC run from October 1 through September 30, and the fiscal years for Nebraska, Texas, and Washington run from September 1 through August 31. NCES does not adjust NPEFS data to conform to a uniform fiscal year across states. A fiscal year relates to school year as the latter year of the school year range. For example, FY 12 corresponds to school year 2011–12. 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. ARRA data. In February 2009, Congress passed the American Recovery and Reinvestment Act of 2009 (ARRA). The ARRA legislation allocated federal education funds directly to the states.3 For a more comprehensive explanation of the methodology utilized by NPEFS, please see Documentation for the NCES National Public Education Financial Survey (NPEFS), School Year 2011–12 (Fiscal Year 2012) (NCES 2014-302). As a result of ARRA, NCES added seven data items to NPEFS in order to collect and analyze data pertaining to Title I, Impact Aid, and other U.S. Department of Education funds (Office of the Federal Register 2013). NCES collected ARRA-related data in the NPEFS collection for FY 09 through FY 13. The NPEFS data files can be accessed at http://nces.ed.gov/ccd/stfis.asp. 1 The “crosswalk” translates the amounts states report in state agency format to amounts for each F-33 survey variable. 2 FY 11 data used for comparisons in the selected findings and FY 11 data in table 4 were adjusted to FY 12 dollars by multiplying the reported variable by 1.02930068253674. Digest of Education Statistics, Selected 2012 Tables, Table 34. http://nces.ed.gov/programs/digest/d12/tables/dt12_034.asp, downloaded April 22, 2014. 3 http://www.recovery.gov/About/Pages/The_Act.aspx; retrieved December 15, 2011. B-1 Appendix B: Common Core of Data Glossary administration expenditures—Expenditures for school administration (the school principal’s office), general administration (the superintendent and board of education and their immediate staff), and other support services expenditures (local education agency [LEA] planners/researchers, personnel, fiscal services, warehousing, and other activities of an LEA). capital outlay—Direct expenditures 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, expenditures for repairs to fixed works and structures are classified as current expenditures for operations. charter school—A school providing free public elementary and/or secondary education to eligible students under a specific charter granted by the state legislature or other recognized public chartering agency, and designated by such authority to be a charter school. current expenditures—Current expenditures are comprised of expenditures for the day-to-day operation of schools and school districts for public elementary and secondary education, including expenditures for staff salaries and benefits, supplies, and purchased services. They exclude expenditures for construction, equipment, property, debt services, and programs outside of public elementary and secondary education, such as adult education and community services. Expenditures associated with repaying debts and capital outlays (e.g., purchases of land, school construction and equipment) are excluded from current expenditures. Programs outside the scope of public preschool through 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. It 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. direct support for and on behalf of school districts—Expenditures for public education that are spent directly by the state government. State expenditure for staff retirement programs is the most common form of direct support. States often report these expenditures as lump sums to National Center for Education Statistics, which distributes the amounts to specific functions and objects. 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. Enterprise operations include operations that are operated as a business and B-2 receipts from the operation are expected to fund the enterprise (e.g., school bookstores and certain after school activities). 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 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, including salaries and benefits for superintendent, the school board, and their staff. 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. The instruction and instruction- related expenditures category is more expansive than only instruction expenditures. Specifically, the instruction and instruction related expenditures category includes 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 those activities. instruction expenditures—Expenditures for activities related to the interaction between teachers and students. Current instruction expenditures include expenditures for activities related to the interaction between teachers and students, including salaries and benefits for teachers and teacher aides, textbooks, supplies, and purchased services. These expenditures also include expenditures relating to extracurricular and co-curricular activities. instructional staff support services—Activities that include instructional staff training, educational media (library and audiovisual), and other instructional staff support services. B-3 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. local education agency (LEA)—The government agency at the local level whose primary responsibility is to operate public schools or to contract for public school services. This item may be used interchangably with the term “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. operation 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. operations expenditures—Expenditures for operations and maintenance, student transportation, food services, and enterprise operations. 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. B-4 salaries—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. Salaries for teachers and staff that are contracted out by an LEA are not included. school administration expenditures—Expenditures for the office of the principal, full-time department chairpersons, and graduation expenses. 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—Membership is the official unduplicated student enrollment in the state, including students both present and absent within the state on October 1 or the school day closest to that date. student support services—Student support services include attendance and social work, guidance, health, psychological services, speech pathology, audiology, and other student support services. student transportation services—Expenditures for vehicle operation, monitoring, and vehicle servicing and maintenance associated with transportation services. For example, expenditures for purchasing buses are reported under 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, nonelementary/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. C-1 Appendix C: Final Fiscal Year 2011 Tables1 1 The tables published in Revenues and Expenditures for Public Elementary Education: School Year 2010–11 (Fiscal Year 2011) (NCES 2013-342) were based on provisional data. C-2 Table C-1. Source of revenues and type of expenditures for public elementary and secondary education, by state or jurisdiction: Fiscal year 2011 Revenues [in thousands of dollars] Expenditures [in thousands of dollars] State or jurisdiction Total Local1 Percent State Percent Federal Percent Total Total current2 Capital outlay3 Other4 United States4 $604,228,585 $261,892,711 43.3 $2 66,786,402 44.2 $75,549,471 12.5 $604,355,8525 $527,291,3395 $50,968,815 5 $26,095,698 5, 6 Alabama 7,386,471 2,307,983 31.2 3,827,907 51.8 1,250,581 16.9 7,410,192 6,592,925 565,985 251,282 Alaska 2,470,274 521,768 21.1 1,524,083 61.7 424,422 17.2 2,430,593 2,201,270 181,341 47,982 Arizona 9,764,472 4,200,211 43.0 3,924,369 40.2 1,639,892 16.8 9,888,7985 8,340,2115 864,847 683,740 6 Arkansas 5,273,728 1,711,386 32.5 2,703,033 51.3 859,309 16.3 5,392,0585 4,578,1365 657,234 156,688 California 67,864,062 20,203,927 29.8 38,411,425 56.6 9,248,710 13.6 67,570,7285 57,526,8355 6,763,699 3,280,194 Colorado 8,820,783 4,288,294 48.6 3,540,865 40.1 991,623 11.2 8,743,142 7,409,462 835,266 498,415 Connecticut 9,989,986 5,739,726 57.5 3,422,642 34.3 827,618 8.3 9,944,1215 9,094,0365 563,519 5 286,565 6 Delaware 1,748,658 516,279 29.5 1,024,557 58.6 207,823 11.9 1,855,007 1,613,304 189,766 51,937 District of Columbia7 1,925,824 1,698,626 88.2 † 0.0 227,198 11.8 2,063,029 1,482,202 391,652 5 189,175 Florida 26,358,355 12,492,913 47.4 9,069,113 34.4 4,796,329 18.2 27,433,5365 23,870,0905 2,217,064 1,346,382 Georgia 18,047,879 8,208,751 45.5 7,526,257 41.7 2,312,872 12.8 17,178,0955 15,527,9075 1,367,894 282,295 Hawaii7 2,470,432 63,280 2.6 2,059,791 83.4 347,361 14.1 2,342,924 2,141,561 85,475 115,888 Idaho 2,183,491 495,614 22.7 1,382,052 63.3 305,826 14.0 2,107,272 1,881,746 160,083 65,443 Illinois 28,895,633 16,691,051 57.8 9,304,471 32.2 2,900,110 10.0 27,621,0335 24,554,4675 2,093,497 5 973,069 Indiana 11,761,793 4,181,108 35.5 6,534,419 55.6 1,046,267 8.9 11,037,564 9,687,949 871,863 477,752 Iowa 5,906,171 2,742,097 46.4 2,550,546 43.2 613,528 10.4 5,859,335 4,855,871 871,157 132,307 Kansas 5,670,547 2,028,345 35.8 2,979,230 52.5 662,971 11.7 5,824,926 4,741,372 869,746 213,807 Kentucky 6,993,349 2,221,230 31.8 3,622,461 51.8 1,149,658 16.4 7,200,059 6,211,453 747,269 241,336 Louisiana 8,246,484 3,233,813 39.2 3,479,231 42.2 1,533,440 18.6 8,502,295 7,522,098 812,767 167,429 Maine 2,597,927 1,256,620 48.4 1,052,058 40.5 289,249 11.1 2,630,5485 2,377,8785 172,590 80,080 Maryland 13,286,936 6,522,382 49.1 5,508,344 41.5 1,256,210 9.5 13,101,339 11,885,333 1,022,082 193,924 Massachusetts 15,357,042 8,287,173 54.0 5,797,874 37.8 1,271,995 8.3 15,069,052 13,962,366 799,311 307,376 Michigan 19,466,487 6,042,795 31.0 10,717,834 55.1 2,705,858 13.9 19,444,952 16,786,444 1,434,833 5 1,223,675 Minnesota 10,938,581 3,635,648 33.2 6,397,541 58.5 905,392 8.3 10,816,918 8,944,867 1,052,205 5 819,846 Mississippi 4,483,191 1,405,267 31.3 2,071,471 46.2 1,006,453 22.4 4,268,8015 3,887,9815 281,036 5 99,784 Missouri 10,169,473 5,779,196 56.8 3,008,369 29.6 1,381,908 13.6 10,072,167 8,691,887 854,963 5 525,317 Montana 1,654,729 632,641 38.2 723,125 43.7 298,964 18.1 1,653,315 1,518,818 107,204 27,293 Nebraska 3,997,538 2,168,852 54.3 1,186,279 29.7 642,407 16.1 3,761,444 3,345,530 331,914 5 84,001 5 Nevada 4,212,793 2,360,780 56.0 1,388,359 33.0 463,653 11.0 4,244,029 3,676,997 297,155 269,877 New Hampshire 2,844,769 1,597,636 56.2 1,041,561 36.6 205,572 7.2 2,896,807 2,637,911 206,275 52,621 New Jersey 25,217,564 14,477,191 57.4 9,403,391 37.3 1,336,982 5.3 25,308,865 23,639,281 855,532 814,053 New Mexico 3,744,076 598,541 16.0 2,423,599 64.7 721,936 19.3 3,641,735 3,127,463 510,320 3,952 New York 57,538,128 29,072,179 50.5 23,097,859 40.1 5,368,090 9.3 57,415,3825 51,574,1345 2,513,775 3,327,473 North Carolina 13,228,999 3,401,425 25.7 7,688,360 58.1 2,139,214 16.2 13,277,669 12,322,555 878,592 76,522 North Dakota 1,258,921 442,351 35.1 629,843 50.0 186,727 14.8 1,198,926 1,049,772 123,406 25,748 Ohio 22,973,368 10,348,507 45.0 9,921,997 43.2 2,702,863 11.8 23,500,247 19,988,921 2,535,352 975,974 Oklahoma 5,874,001 2,125,560 36.2 2,754,252 46.9 994,189 16.9 5,618,816 5,036,031 508,086 74,699 Oregon 6,120,056 2,463,231 40.2 2,792,707 45.6 864,118 14.1 6,201,702 5,430,888 461,338 309,476 Pennsylvania 27,174,139 14,476,964 53.3 9,378,294 34.5 3,318,881 12.2 27,393,554 23,485,203 2,271,818 1,636,533 Rhode Island 2,278,564 1,198,154 52.6 830,217 36.4 250,194 11.0 2,316,1645 2,149,3665 47,874 118,924 South Carolina 7,873,340 3,373,102 42.8 3,414,705 43.4 1,085,533 13.8 7,948,911 6,465,486 1,010,952 472,472 South Dakota 1,307,520 661,188 50.6 380,410 29.1 265,922 20.3 1,347,213 1,126,503 190,229 5 30,481 Tennessee 8,915,335 3,607,773 40.5 3,995,291 44.8 1,312,271 14.7 9,141,803 8,225,374 641,341 275,088 Texas 50,874,695 22,476,413 44.2 20,430,187 40.2 7,968,095 15.7 52,711,794 42,864,291 6,556,136 3,291,366 Utah 4,597,983 1,679,229 36.5 2,340,850 50.9 577,903 12.6 4,642,830 3,704,133 701,431 237,266 See notes at end of table. C-3 Table C-1. Source of revenues and type of expenditures for public elementary and secondary education, by state or jurisdiction: Fiscal year 2011—Continued Revenues [in thousands of dollars] Expenditures [in thousands of dollars] State or jurisdiction Total Local1 Percent State Percent Federal Percent Total Total current2 Capital outlay3 Other4 United States4 $604,228,585 $261,892,711 43.3 $266,786,402 44.2 $75,549,471 12.5 $604,355,8525 $527,291,339 5 $50,968,8155 $26,095,6985, 6 Vermont 1,641,955 125,491 7.6 1,340,743 81.7 175,721 10.7 1,515,638 1,424,507 63,945 27,186 Virginia 14,444,511 7,668,024 53.1 5,349,193 37.0 1,427,295 9.9 14,291,767 12,968,457 1,075,075 248,235 Washington 11,801,402 3,677,484 31.2 6,757,950 57.3 1,365,968 11.6 12,025,4835 10,040,312 5 1,514,773 470,398 West Virginia 3,499,055 1,033,700 29.5 1,951,616 55.8 513,739 14.7 3,515,624 3,388,294 65,730 61,600 Wisconsin 11,429,211 5,137,189 44.9 5,246,795 45.9 1,045,227 9.1 11,334,2935 10,333,016 5 539,007 462,270 Wyoming 1,647,905 613,623 37.2 878,878 53.3 155,403 9.4 1,643,359 1,398,444 234,410 10,504 Other jurisdictions American Samoa 82,921 225 0.3 10,689 8 12.9 72,007 86.8 84,478 75,355 7,039 2,084 Guam 333,235 190,469 57.2  0.0 142,766 42.8 342,273 266,952 72,196 3,124 Commonwealth of the Northern Mariana Islands 87,377  0.0 29,758 8 34.1 57,619 65.9 88,121 84,657 1,145 2,320 Puerto Rico 3,711,167 43 0.0 2,328,968 8 62.8 1,382,157 37.2 3,664,247 3,519,547 62,172 82,528 U.S. Virgin Islands 243,250 198,392 81.6  0.0 44,858 18.4 208,097 204,932 94 3,071 † Not applicable. 1Local revenues include intermediate revenues from education agencies with fundraising capabilities that operate between the state and local government levels. 2Current expenditures 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. 3Capital outlay includes expenditures on property and construction of facilities. 4Other program expenditures include expenditures for community services, adult education, community colleges, private schools, interest on debt, and other programs that are not part of public education. 5United States totals include the 50 states and the District of Columbia. 6Value affected by redistribution of reported values to correct for missing data items, and/or to distribute state direct support expenditures. 7Value contains imputation for missing data. 8Reported state revenue data are revenues received from the central government of the jurisdiction. 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, “National Public Education Financial Survey,” fiscal year 2011, preliminary Version 1a. C-4 Table C-2. Current expenditures for public elementary and secondary education, by function, subfunction, and state or jurisdiction: Fiscal year 2011 Current expenditures1 [in thousands of dollars] State or jurisdiction Total Support services2 Instruction Total support services Student support services3 Instructional staff support General administration School administration Operations and maintenance Student transportation Other support services Food services Enterprise operations4 United States5 $527,291,3396 $322,536,9836 $183,248,9416 $29,368,646 6 $24,893,1406 $10,494,5266 $28,660,3076 $50,214,7096 $22,370,8076 $17,246,8076 $20,394,7686 $1,110,646 Alabama 6,592,925 3,846,419 2,301,718 382,417 297,721 158,287 407,947 594,180 330,019 131,147 444,788 0 Alaska 2,201,270 1,218,685 913,896 180,052 154,044 30,576 133,786 269,143 64,056 82,239 60,491 8,198 Arizona 8,340,2116 4,506,8836 3,394,0146 1,087,247 6 195,3086 126,8976 392,5306 937,4816 323,5226 331,0296 393,701 45,613 Arkansas 4,578,1366 2,615,4746 1,702,5166 233,099 6 392,1966 112,9866 231,4736 435,1056 172,1416 125,5176 254,7286 5,418 California 57,526,8356 34,679,6106 20,417,0146 3,004,958 6 3,499,9926 555,8286 3,811,6666 5,695,2236 1,386,6046 2,462,7426 2,287,136 143,075 Colorado 7,409,462 4,250,693 2,868,302 361,218 420,592 159,259 495,909 695,046 217,522 518,757 254,581 35,885 Connecticut 9,094,0366 5,768,8736 3,031,0136 555,702 6 281,2536 178,8336 515,5306 842,5356 449,8536 207,3086 219,101 75,049 Delaware 1,613,304 1,018,491 536,283 75,881 21,042 22,133 88,755 160,882 94,237 73,355 58,529 0 District of Columbia6 1,482,202 754,464 670,690 86,134 114,951 61,731 110,235 165,485 100,107 32,047 54,224 2,824 Florida 23,870,0906 14,566,2986 8,237,1086 1,066,264 6 1,541,5086 253,6576 1,343,0456 2,471,2626 959,1026 602,2726 1,066,684 0 Georgia 15,527,9076 9,668,8196 5,009,4516 733,717 6 777,1966 234,1766 932,3556 1,156,7986 658,1616 517,0496 806,569 43,067 Hawaii6 2,141,561 1,242,693 782,875 201,020 71,439 10,796 137,151 251,208 66,436 44,825 115,993 0 Idaho 1,881,746 1,148,1316 637,4476 106,724 6 75,2376 42,6766 105,6426 171,5586 91,5326 44,0776 95,7806 389 Illinois 24,554,4676 14,690,6966 9,118,0016 1,658,199 6 1,059,0766 999,7326 1,249,9476 2,211,8436 1,152,3736 786,8306 745,770 0 Indiana 9,687,949 5,702,3566 3,555,4876 456,293 6 367,7786 251,1906 558,2366 1,097,7266 582,6216 241,6426 430,106 0 Iowa 4,855,871 2,994,346 1,640,916 273,995 231,275 125,472 274,596 412,748 177,495 145,336 215,791 4,817 Kansas 4,741,372 2,873,575 1,651,762 275,382 202,415 139,658 271,235 443,398 191,568 128,107 216,035 0 Kentucky 6,211,453 3,641,680 2,197,751 279,805 337,676 137,247 345,210 576,020 376,894 144,898 356,658 15,365 Louisiana 7,522,098 4,380,1976 2,743,2726 369,620 6 410,2136 177,2766 437,4196 700,5096 435,3106 212,9266 398,537 92 Maine 2,377,8786 1,442,3296 859,0756 155,421 6 124,0726 76,2596 127,8456 232,893 114,101 28,484 76,393 80 Maryland 11,885,333 7,424,1536 4,149,4966 528,145 6 668,9896 92,610 833,8666 1,070,409 612,124 343,3526 311,684 0 Massachusetts 13,962,366 9,065,6576 4,533,6186 976,118 6 626,6306 187,359 568,925 1,272,280 574,858 327,449 363,090 0 Michigan 16,786,444 9,672,947 6,535,509 1,269,121 889,719 343,162 914,817 1,572,870 706,467 839,353 577,989 0 Minnesota 8,944,867 5,888,5946 2,649,1976 236,405 6 377,3206 269,5756 357,6136 646,8766 498,3386 263,0706 381,430 25,646 Mississippi 3,887,9816 2,247,7576 1,399,6926 187,586 6 197,9236 115,3586 224,1476 400,3606 186,6066 87,7136 240,263 269 Missouri 8,691,887 5,208,082 3,090,488 406,335 389,078 274,499 496,717 871,391 444,318 208,149 393,317 0 Montana 1,518,818 909,036 543,485 93,752 57,707 43,611 81,039 158,869 72,215 36,291 62,689 3,607 Nebraska 3,345,530 2,184,356 940,164 119,389 105,806 102,689 161,343 282,492 100,850 67,594 135,441 85,569 Nevada 3,676,997 2,190,166 1,364,559 187,908 194,601 45,813 261,636 386,890 152,658 135,054 122,068 204 New Hampshire 2,637,911 1,712,141 855,470 190,003 81,626 85,942 140,018 217,962 111,866 28,052 70,300 0 New Jersey 23,639,281 14,209,004 8,659,183 2,290,750 732,617 483,063 1,117,966 2,345,908 1,169,718 519,162 510,851 260,243 New Mexico 3,127,463 1,793,031 1,191,752 325,026 88,261 70,665 187,111 322,521 103,320 94,849 140,845 1,836 New York 51,574,1346 35,991,6996 14,551,1086 1,708,186 6 1,330,0576 984,6516 1,965,5686 4,561,3136 2,686,5976 1,314,7386 1,031,327 0 North Carolina 12,322,555 7,702,399 3,955,217 581,125 451,273 198,490 767,107 1,057,753 526,541 372,928 664,939 0 North Dakota 1,049,772 607,522 356,906 47,023 35,583 48,894 51,693 102,037 44,942 26,734 54,145 31,199 Ohio 19,988,921 11,372,653 7,956,671 1,268,590 1,335,790 598,776 1,130,956 1,782,173 949,390 890,996 658,520 1,077 Oklahoma 5,036,031 2,862,054 1,829,693 341,623 205,512 165,478 266,368 531,204 165,215 154,292 295,573 48,711 Oregon 5,430,888 3,165,170 2,067,274 387,583 219,223 71,446 340,070 447,946 249,061 351,945 195,412 3,032 Pennsylvania 23,485,203 14,382,313 8,213,549 1,215,179 866,873 692,759 1,028,872 2,327,779 1,188,411 893,677 786,566 102,775 Rhode Island 2,149,3666 1,324,3266 771,4296 225,594 6 78,6076 29,6706 102,1316 176,1376 82,6756 76,6166 52,5536 1,057 See notes at end of table. C-5 Table C-2. Current expenditures for public elementary and secondary education, by function, subfunction, and state or jurisdiction: Fiscal year 2011— Continued Current expenditures1 [in thousands of dollars] State or jurisdiction Total Support services2 Instruction Total support services Student support services3 Instructional staff support General administration School administration Operations and maintenance Student transportation Other support services Food services Enterprise operations4 United States5 $ 527,291,3396 $322,536,9836 $183,248,9416 $29,368,6466 $24,893,140 6 $10,494,5266 $28,660,307 6 $50,214,7096 $22,370,8076 $17,246,807 $20,394,768 6 $1,110,646 South Carolina 6,465,486 3,688,634 2,423,037 474,538 396,370 71,970 389,412 629,655 259,730 201,362 335,226 18,589 South Dakota 1,126,503 666,180 396,459 62,504 46,946 37,112 55,538 115,533 40,275 38,550 57,729 6,135 Tennessee 8,225,374 5,172,814 2,647,827 342,363 512,100 169,585 465,391 718,289 293,094 147,006 404,732 0 Texas 42,864,291 25,719,093 14,811,471 2,081,440 2,224,154 626,347 2,377,519 4,675,412 1,211,190 1,615,409 2,333,728 0 Utah 3,704,133 2,382,888 1,104,285 143,615 147,035 42,186 225,694 335,661 115,410 94,685 200,910 16,050 Vermont 1,424,507 876,070 507,645 111,637 63,719 31,782 95,207 122,930 48,791 33,579 40,024 769 Virginia 12,968,457 7,861,182 4,602,565 627,158 862,346 199,556 750,559 1,263,117 695,293 204,535 502,837 1,873 Washington 10,040,3126 6,067,3666 3,516,776 671,779 402,544 192,069 572,454 896,173 408,823 372,934 335,166 121,004 West Virginia 3,388,294 2,029,6166 1,178,7126 153,0006 133,942 6 66,0536 180,907 6 337,8136 248,7456 58,2526 179,966 0 Wisconsin 10,333,0166 6,322,4806 3,648,7656 490,8436 504,489 6 270,1636 504,803 6 928,7206 415,3406 534,4066 361,656 115 Wyoming 1,398,444 826,891 528,345 81,181 91,318 28,523 74,347 135,194 64,292 53,490 42,193 1,015 Other jurisdictions American Samoa 75,355 32,770 22,938 535 7,983 2,089 5,338 4,803 1,014 1,176 19,647 0 Guam 266,952 149,292 105,475 27,736 5,319 2,225 16,482 35,068 7,616 11,029 12,186 0 Commonwealth of the Northern Mariana Islands 84,657 36,014 40,089 11,416 4,848 3,141 4,384 8,492 2,089 5,719 8,554 0 Puerto Rico 3,519,547 1,460,167 1,779,736 235,775 289,143 331,065 144,192 401,622 72,901 305,037 279,644 0 U.S. Virgin Islands 204,932 108,061 84,572 6 15,828 5,922 7,504 11,060 14,151 7,9076 22,199 11,596 703 1Current expenditures 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. 2Support services is 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. 3Student support services include attendance and social work, guidance, health, psychological services, speech pathology, audiology, and other student support services. 4Enterprise operations include operations that are operated as a business and receipts from the operation are expected to fund the enterprise (e.g., school bookstores and certain after school activities). 5United States totals include the 50 states and the District of Columbia. 6Value affected by redistribution of reported values to correct for missing data items, and/or to distribute state direct support expenditures. 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, “National Public Education Financial Survey,” fiscal year 2011, provisional Version 1a. C-6 Table C-3. Student membership and current expenditures per pupil for public elementary and secondary education, by function, subfunction, and state or jurisdiction: Fiscal year 2011 Current expenditures1 per pupil Support services2 State or jurisdiction Fall 2010 student membership3 Total Instruction Total support services Student support services4 Instruction- al staff support General adminis- tration School adminis- tration Operations and maintenance Student trans- portation Other support services Food services Enterprise operations5 United States6 49,452,6647 $10,663 7 $6,5227 $3,7067 $594 7 $5037 $2127 $5807 $1,015 7 $4527 $349 7 $4127 $22 Alabama 755,552 8,726 5,091 3,046 506 394 209 540 786 437 174 589 0 Alaska 132,104 16,663 9,225 6,918 1,363 1,166 231 1,013 2,037 485 623 458 62 Arizona 1,071,751 7,782 7 4,2057 3,1677 1,014 7 1827 1187 3667 875 7 3027 309 7 367 43 Arkansas 482,114 9,496 7 5,4257 3,5317 483 7 8137 2347 4807 902 7 3577 260 7 5287 11 California 6,289,578 9,146 7 5,5147 3,2467 478 7 5567 887 6067 906 7 2207 392 7 364 23 Colorado 843,316 8,786 5,040 3,401 428 499 189 588 824 258 615 302 43 Connecticut 560,546 16,224 7 10,2927 5,4077 991 7 5027 3197 9207 1,503 7 8037 370 7 391 134 Delaware 129,403 12,467 7,871 4,144 586 163 171 686 1,243 728 567 452 0 District of Columbia8 71,284 20,793 10,584 9,409 1,208 1,613 866 1,546 2,321 1,404 450 761 40 Florida 2,643,347 9,030 7 5,5117 3,1167 403 7 5837 967 5087 935 7 3637 228 7 404 0 Georgia 1,677,067 9,259 7 5,7657 2,9877 438 7 4637 1407 5567 690 7 3927 308 7 481 26 Hawaii8 179,601 11,924 6,919 4,359 1,119 398 60 764 1,399 370 250 646 0 Idaho 275,859 6,821 4,1627 2,3117 387 7 2737 1557 3837 622 7 3327 160 7 3477 1 Illinois 2,091,1407 11,742 7 7,0257 4,3607 793 7 5067 4787 5987 1,058 7 5517 376 7 357 0 Indiana 1,047,232 9,251 5,4457 3,3957 436 7 3517 2407 5337 1,048 7 5567 231 7 411 0 Iowa 495,775 9,795 6,040 3,310 553 466 253 554 833 358 293 435 10 Kansas 483,701 9,802 5,941 3,415 569 418 289 561 917 396 265 447 0 Kentucky 673,128 9,228 5,410 3,265 416 502 204 513 856 560 215 530 23 Louisiana 696,558 10,799 6,2887 3,9387 531 7 5897 2557 6287 1,006 7 6257 306 7 572 # Maine 189,077 12,576 7 7,6287 4,5447 822 7 6567 4037 6767 1,232 603 151 404 0 Maryland 852,211 13,946 8,7127 4,8697 620 7 7857 109 9787 1,256 718 403 7 366 0 Massachusetts 955,563 14,612 9,4877 4,7447 1,022 7 6567 196 595 1,331 602 343 380 0 Michigan 1,587,067 10,577 6,095 4,118 800 561 216 576 991 445 529 364 0 Minnesota 838,037 10,674 7,0277 3,1617 282 7 4507 3227 4277 772 7 5957 314 7 455 31 Mississippi 490,526 7,926 7 4,5827 2,8537 382 7 4037 2357 4577 816 7 3807 179 7 490 1 Missouri 918,710 9,461 5,669 3,364 442 424 299 541 948 484 227 428 0 Montana 141,693 10,719 6,416 3,836 662 407 308 572 1,121 510 256 442 25 Nebraska 285,8447 11,704 7,642 3,289 418 370 359 564 988 353 236 474 299 Nevada 437,149 8,411 5,010 3,121 430 445 105 599 885 349 309 279 # New Hampshire 194,711 13,548 8,793 4,394 976 419 441 719 1,119 575 144 361 0 New Jersey 1,402,548 16,855 10,131 6,174 1,633 522 344 797 1,673 834 370 364 186 New Mexico 338,122 9,250 5,303 3,525 961 261 209 553 954 306 281 417 5 New York 2,734,955 18,857 7 13,1607 5,3207 625 7 4867 3607 7197 1,668 7 9827 481 7 377 0 North Carolina 1,490,605 8,267 5,167 2,653 390 303 133 515 710 353 250 446 0 North Dakota 96,323 10,898 6,307 3,705 488 369 508 537 1,059 467 278 562 324 Ohio 1,754,191 11,395 6,483 4,536 723 761 341 645 1,016 541 508 375 1 Oklahoma 659,911 7,631 4,337 2,773 518 311 251 404 805 250 234 448 74 Oregon 570,720 9,516 5,546 3,622 679 384 125 596 785 436 617 342 5 Pennsylvania 1,793,284 13,096 8,020 4,580 678 483 386 574 1,298 663 498 439 57 Rhode Island 143,793 14,948 7 9,2107 5,3657 1,569 7 5477 2067 7107 1,225 7 5757 533 7 3657 7 See notes at end of table. C-7 Table C-3. Student membership and current expenditures per pupil for public elementary and secondary education, by function, subfunction, and state or jurisdiction: Fiscal year 2011—Continued Current expenditures1 per pupil Support services2 State or jurisdiction Fall 2010 student membership3 Total Instruction Total support services Student support services4 Instruction- al staff support General adminis- tration School adminis- tration $ 7 7 Operations and maintenance Student trans- portation Other support services Food services Enterprise operations5 United States6 49,452,664 $10,663 $6,522 $3,706 $594 $503 $212 $580 1,015 $452 $349 $412 $22 South Carolina 725,838 8,908 5,082 3,338 654 546 99 537 867 358 277 462 26 South Dakota 126,128 8,931 5,282 3,143 496 372 294 440 916 319 306 458 49 Tennessee 987,422 8,330 5,239 2,682 347 519 172 471 727 297 149 410 0 Texas 4,935,715 8,685 5,211 3,001 422 451 127 482 947 245 327 473 0 Utah 575,176 7 6,440 4,143 1,920 250 256 73 392 584 201 165 349 28 Vermont 96,858 14,707 9,045 5,241 1,153 658 328 983 1,269 504 347 413 8 Virginia 1,251,440 10,363 6,282 3,678 501 689 159 600 1,009 556 163 402 1 Washington 1,043,788 9,6197 5,813 3,369 644 386 184 548 859 392 357 321 116 West Virginia 282,879 11,9787 7,1757 4,1677 5417 473 7 2347 640 1,1947 8797 2067 636 0 Wisconsin 864,8977 11,9477 7,3107 4,2197 5687 583 7 3127 584 1,0747 4807 6187 418 # Wyoming 88,4277 15,815 9,351 5,975 918 1,033 323 841 1,529 727 605 477 11 Other jurisdictions American Samoa — — — — — — — — — — — — — Guam 31,618 8,443 4,722 3,336 877 168 70 521 1,109 241 349 385 0 Commonwealth of the Northern Mariana Islands 11,105 7,623 3,243 3,610 1,028 437 283 395 765 188 515 770 0 Puerto Rico 473,735 7,429 3,082 3,757 498 610 699 304 848 154 644 5907 0 U.S. Virgin Islands 15,495 13,226 6,974 7 5,458 1,021 382 484 714 913 510 1,433 748 45 — Not available. Data are missing for American Samoa because they did not report student membership. # Rounds to zero. 1Current expenditures 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. 2Support services is 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. 3The student membership variable is derived from the State Nonfiscal Survey. Three states (Nebraska, Utah, and Wyoming) indicated that the state fiscal data reported in NPEFS excluded prekindergarten programs. In these three states, the NPEFS total student membership variable excludes prekindergarten membership. Illinois and Wisconsin did not report finance data for charter schools in the FY 11 NPEFS survey. NCES edited student membership for Illinois and Wisconsin by excluding students from districts where all associated schools are charter schools. 4Student support services include attendance and social work, guidance, health, psychological services, speech pathology, audiology, and other student support services. 5Enterprise operations include operations that are operated as a business and receipts from the operation are expected to fund the enterprise (e.g., school bookstores and certain after school activities). 6United States totals include the 50 states and the District of Columbia. 7Value affected by redistribution of reported expenditure values to correct for missing data items, and/or to distribute state direct support expenditures. 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 2011, provisional Version 1a; U.S. Department of Education, National Center for Education Statistics, Common Core of Data, “School Year State Nonfiscal Survey of Public Elementary/Secondary Education,” 2010–11, Version 1a. C-8 Table C-4. Amounts and percentage changes of inflation-adjusted state and local revenues per pupil and current expenditures per pupil, by year and state or jurisdiction: Fiscal years 2010 and 2011 ( Inflation-adjusted state and local1 revenues per pupil Inflation-adjusted current expenditures2 per pupil FY 10 Percentage change FY 10 Percentage change State or jurisdiction in 2011 dollars) FY 11 FY 10 through FY 11 (in 2011 dollars) FY 11 FY 10 through FY 11 United States3 $11,004 $10,691 -2.8 $10,835 $10,663 -1.6 - Alabama 8,270 8,121 -1.8 9,086 8,726 -4.0 Alaska 15,251 15,487 1.5 16,147 16,663 3.2 Arizona 7,739 7,581 -2.0 8,128 7,782 -4.3 Arkansas 9,214 9,156 -0.6 9,467 9,496 0.3 California 9,002 9,319 3.5 9,487 9,146 -3.6 Colorado 9,954 9,284 -6.7 9,105 8,786 -3.5 Connecticut 16,353 16,345 0.0 16,014 16,224 1.3 Delaware 12,597 11,907 -5.5 12,468 12,467 0.0 District of Columbia 22,988 23,829 3.7 21,330 20,793 -2.5 Florida 8,463 8,157 -3.6 9,041 9,030 -0.1 Georgia 9,291 9,382 1.0 9,622 9,259 -3.8 Hawaii 12,355 11,821 -4.3 11,949 11,924 -0.2 Idaho 6,497 6,807 4.8 7,243 6,821 -5.8 Illinois 12,003 12,431 3.6 11,974 11,742 -1.9 Indiana 11,821 10,232 13.4 9,669 9,251 -4.3 Iowa 9,950 10,675 7.3 9,943 9,795 -1.5 Kansas 10,417 10,353 -0.6 10,172 9,802 -3.6 Kentucky 8,600 8,681 1.0 9,137 9,228 1.0 Louisiana 9,809 9,637 -1.7 10,916 10,799 -1.1 Maine 12,531 12,210 -2.6 12,702 12,576 -1.0 Maryland 14,805 14,117 -4.6 14,288 13,946 -2.4 Massachusetts 15,343 14,740 -3.9 14,994 14,612 -2.5 Michigan 10,408 10,561 1.5 10,656 10,577 -0.7 Minnesota 11,349 11,972 5.5 10,879 10,674 -1.9 Mississippi 7,245 7,088 -2.2 8,266 7,926 -4.1 Missouri 9,602 9,565 -0.4 9,916 9,461 -4.6 Montana 9,761 9,568 -2.0 10,778 10,719 -0.5 Nebraska 11,606 11,738 1.1 11,690 11,704 0.1 Nevada 9,377 8,576 -8.5 8,545 8,411 -1.6 New Hampshire 12,722 13,554 6.5 13,334 13,548 1.6 New Jersey 17,123 17,027 -0.6 17,728 16,855 -4.9 New Mexico 9,064 8,938 -1.4 9,814 9,250 -5.8 New York 19,186 19,075 -0.6 18,532 18,857 1.8 North Carolina 7,609 7,440 -2.2 8,390 8,267 -1.5 North Dakota 10,494 11,131 6.1 10,730 10,898 1.6 Ohio 11,724 11,555 -1.4 11,449 11,395 -0.5 Oklahoma 7,354 7,395 0.5 8,089 7,631 -5.7 Oregon 9,434 9,209 -2.4 9,454 9,516 0.7 Pennsylvania 13,435 13,303 -1.0 12,984 13,096 0.9 Rhode Island 14,078 14,106 0.2 15,019 14,948 -0.5 South Carolina 9,515 9,352 -1.7 9,262 8,908 -3.8 South Dakota 8,628 8,258 -4.3 9,201 8,931 -2.9 Tennessee 7,730 7,700 -0.4 8,280 8,330 0.6 Texas 8,888 8,693 -2.2 8,964 8,685 -3.1 Utah 7,069 6,989 -1.1 6,582 6,440 -2.2 Vermont 16,333 15,138 -7.3 16,328 14,707 -9.9 Virginia 10,784 10,402 -3.5 10,807 10,363 -4.1 Washington 10,263 9,998 -2.6 9,688 9,619 -0.7 West Virginia 10,450 10,553 1.0 11,966 11,978 0.1 Wisconsin 11,710 12,006 2.5 11,683 11,947 2.3 Wyoming 18,441 16,878 -8.5 15,538 15,815 1.8 See notes at end of table. C-9 Table C-4. Amounts and percentage changes of inflation-adjusted state and local revenues per pupil and current expenditures per pupil, by year and state or jurisdiction: Fiscal years 2010 and 2011—Continued Inflation-adjusted state and local1 revenues per pupil Inflation-adjusted current expenditures2 per pupil FY 10 Percentage change FY 10 Percentage change State or jurisdiction (in 2011 dollars) FY 11 FY 10 through FY 11 (in 2011 dollars) FY 11 FY 10 through FY 11 Other jurisdictions American Samoa — — † — — † Guam — — † — — † Commonwealth of the Northern Mariana Islands 2,930 2,680 -8.5 5,790 7,623 31.7 Puerto Rico 5,640 4,916 -12.8 7,162 7,429 3.7 U.S. Virgin Islands 11,622 12,804 10.2 14,402 13,226 -8.2 — Not available. Data are missing for American Samoa and Guam because they did not report student membership. † Not applicable. 1Local revenues include intermediate revenues from education agencies with fundraising capabilities that operate between the state and local government levels. 2Current expenditures 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. 3United States totals include the 50 states and the District of Columbia. NOTE: Data have been adjusted to FY 11 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 2010–2011, provisional Version 1a; Digest of Education Statistics: 2011, retrieved March 12, 2013, from http://nces.ed.gov/programs/digest/d11/tables/dt11_034.asp. C-10 Table C-5. Inflation-adjusted current expenditures per pupil for public elementary and secondary education: Fiscal years 1996–2011 Inflation-adjusted1 current expenditures2 (in 2011 dollars) State or jurisdiction FY 96 FY 97 FY 98 FY 99 FY 2000 FY 01 FY 02 FY 03 FY 04 FY 05 FY 06 FY 07 FY 08 FY 09 FY 10 FY 11 United States3 $8,141 $8,241 $8,460 $8,745 $9,027 $9,319 $9,588 $9,766 $9,873 $10,047 $10,160 $10,483 $10,755 $10,824 $10,835 $10,663 Alabama 6,214 6,392 6,629 6,970 7,363 7,431 7,480 7,648 7,819 8,158 8,536 9,095 9,604 9,232 9,086 8,726 Alaska 11,718 11,452 11,305 11,291 11,501 11,637 11,865 11,983 12,018 12,510 12,750 13,348 15,290 15,823 16,147 16,663 Arizona 6,405 6,140 6,281 6,278 6,569 6,972 7,260 7,628 7,128 7,274 7,238 7,924 8,070 8,263 8,128 7,782 Arkansas 6,298 6,310 6,436 6,659 6,892 7,030 7,787 7,870 8,128 8,833 8,922 9,088 9,062 9,119 9,467 9,496 California 7,065 7,318 7,715 7,795 8,246 8,823 9,188 9,169 9,116 9,117 9,223 9,695 10,136 9,787 9,487 9,146 Colorado 7,327 7,390 7,732 7,958 8,117 8,293 8,611 8,964 8,885 9,026 9,073 8,974 9,558 9,045 9,105 8,786 Connecticut 12,063 11,937 12,167 12,520 12,736 12,787 13,123 13,424 13,586 14,143 14,523 14,793 15,258 15,813 16,014 16,224 Delaware 9,582 9,926 10,142 10,354 10,852 11,311 11,519 11,768 12,132 12,584 12,912 12,736 12,691 12,471 12,468 12,467 District of Columbia 12,178 11,197 11,473 12,966 13,199 15,211 15,016 14,382 15,396 16,049 15,278 16,799 17,078 20,288 21,330 20,793 Florida 7,549 7,458 7,589 7,779 7,615 7,791 7,709 7,817 8,071 8,321 8,679 9,278 9,486 9,132 9,041 9,030 Georgia 7,236 7,469 7,719 8,186 8,407 8,749 9,157 9,438 9,198 9,302 9,550 9,858 10,148 9,938 9,622 9,259 Hawaii 7,956 7,837 8,007 8,171 8,528 8,328 9,065 9,834 10,138 10,376 10,973 12,256 12,323 12,771 11,949 11,924 Idaho 6,002 6,187 6,453 6,807 6,941 7,228 7,458 7,383 7,328 7,288 7,188 7,200 7,259 7,331 7,243 6,821 Illinois 7,898 8,265 8,532 9,086 9,315 9,636 9,872 10,061 10,225 10,260 10,125 10,393 10,812 11,429 11,974 11,742 Indiana 8,044 8,571 8,636 9,099 9,393 9,635 9,596 9,782 10,017 10,286 9,920 9,834 9,260 9,531 9,669 9,251 Iowa 7,843 7,983 8,199 8,389 8,572 8,750 9,104 9,195 9,060 9,183 9,282 9,521 9,942 9,995 9,943 9,795 Kansas 7,690 7,664 7,829 8,082 8,219 8,759 9,106 9,050 9,238 9,141 9,599 10,010 10,333 10,509 10,172 9,802 Kentucky 6,878 7,172 7,126 7,575 7,732 7,675 8,094 8,087 8,155 8,226 8,520 8,600 9,127 9,049 9,137 9,228 Louisiana 6,363 6,572 7,090 7,455 7,580 7,623 8,148 8,404 8,638 8,845 9,428 9,679 10,450 10,943 10,916 10,799 Maine 8,803 8,941 9,216 9,614 10,013 10,395 10,940 11,344 11,579 11,928 12,045 12,611 12,283 12,547 12,702 12,576 Maryland 9,435 9,398 9,615 9,843 10,097 10,429 10,784 11,112 11,207 11,569 12,120 12,984 13,844 14,148 14,288 13,946 Massachusetts 10,064 10,200 10,632 11,098 11,513 12,007 12,695 12,699 13,086 13,428 13,429 13,846 14,297 14,970 14,994 14,612 Michigan 9,710 9,645 9,636 9,986 10,591 10,453 10,736 10,660 10,804 10,772 10,638 10,696 10,521 10,683 10,656 10,577 Minnesota 8,301 8,355 8,731 9,156 9,390 9,653 9,599 9,845 9,985 10,055 10,176 10,385 10,506 11,312 10,879 10,674 Mississippi 5,654 5,620 5,861 6,133 6,547 6,534 6,643 7,032 7,365 7,552 7,969 8,078 8,239 8,306 8,266 7,926 Missouri 7,286 7,379 7,607 7,867 8,080 8,406 8,853 9,099 8,960 9,063 9,192 9,582 9,955 9,905 9,916 9,461 Montana 7,511 7,625 7,824 8,026 8,245 8,493 8,762 9,100 9,296 9,380 9,584 9,955 10,220 10,423 10,778 10,719 Nebraska 8,140 8,136 8,144 8,406 8,728 9,121 9,605 9,802 10,041 10,142 10,359 10,904 11,033 11,171 11,690 11,704 Nevada 7,001 7,074 7,238 7,507 7,522 7,332 7,542 7,396 7,616 7,848 7,974 8,443 8,549 8,570 8,545 8,411 New Hampshire 8,214 8,236 8,415 8,644 8,959 9,200 9,845 10,415 10,884 11,269 11,550 11,953 12,480 12,960 13,334 13,548 New Jersey 13,395 13,339 13,181 13,632 13,500 14,203 14,632 15,258 15,846 16,282 16,615 17,505 18,401 17,481 17,728 16,855 New Mexico 6,588 6,514 6,841 7,309 7,608 7,971 8,539 8,650 8,995 9,035 9,281 9,584 9,703 9,937 9,814 9,250 New York 11,965 11,861 12,100 12,556 12,858 13,530 13,918 14,522 15,015 15,805 16,238 16,837 17,539 18,278 18,532 18,857 North Carolina 6,753 6,858 7,185 7,600 7,895 8,006 8,059 7,967 7,856 8,186 8,217 8,532 8,144 8,716 8,390 8,267 North Dakota 6,693 6,689 6,910 7,312 7,401 7,733 8,324 8,340 8,712 9,549 9,697 9,391 9,737 10,096 10,730 10,898 Ohio 8,112 8,257 8,472 8,854 9,226 9,560 10,011 10,480 10,727 10,761 10,768 10,762 10,798 10,989 11,449 11,395 Oklahoma 6,510 6,702 6,879 7,125 7,045 7,600 7,729 7,396 7,311 7,624 7,712 8,047 8,023 8,114 8,089 7,631 Oregon 8,286 8,236 8,774 9,174 9,336 9,506 9,482 9,095 9,050 9,309 9,605 9,702 9,989 9,898 9,454 9,516 Pennsylvania 9,906 9,886 9,854 10,010 10,150 10,367 10,592 10,922 11,534 11,805 11,914 11,811 12,262 12,668 12,984 13,096 Rhode Island 10,452 10,591 10,837 11,145 11,629 11,762 12,038 12,564 13,161 13,456 14,009 14,570 15,100 15,160 15,019 14,948 See notes at end of table. C-11 Table C-5. Inflation-adjusted current expenditures per pupil for public elementary and secondary education: Fiscal years 1996–2011—Continued Inflation-adjusted1 current expenditures2 (in 2011 dollars) State or jurisdiction FY 96 FY 97 FY 98 FY 99 FY 2000 FY 01 FY 02 FY 03 FY 04 FY 05 FY 06 FY 07 FY 08 FY 09 FY 10 FY 11 United States3 $8,141 $8,241 $8,460 $8,745 $9,027 $9,319 $9,588 $9,766 $9,873 $10,047 $10,160 $10,483 $10,755 $10,824 $10,835 $10,663 South Carolina 6,839 7,026 7,271 7,600 8,005 8,373 8,706 8,546 8,526 8,707 9,022 9,213 9,462 9,504 9,262 8,908 South Dakota 6,039 6,103 6,382 7,066 7,355 7,817 7,970 7,948 8,397 8,609 8,639 8,733 8,913 8,799 9,201 8,931 Tennessee 5,970 6,374 6,749 6,884 7,030 7,181 7,379 7,427 7,682 7,901 7,782 7,721 8,166 8,232 8,280 8,330 Texas 7,178 7,328 7,442 7,639 8,211 8,257 8,401 8,664 8,495 8,357 8,311 8,502 8,720 8,818 8,964 8,685 Utah 5,158 5,263 5,425 5,657 5,718 5,901 6,079 5,873 5,930 6,016 6,071 6,183 6,243 6,810 6,582 6,440 Vermont 9,284 9,395 9,670 10,132 10,869 11,557 12,166 12,692 13,319 13,808 14,227 14,760 15,061 15,548 16,328 14,707 Virginia 7,911 8,052 8,290 8,532 8,934 9,193 9,300 9,496 9,765 10,248 10,501 11,062 11,137 11,256 10,807 10,363 Washington 8,070 7,978 8,256 8,210 8,327 8,523 8,734 8,805 8,781 8,900 8,871 9,231 9,459 9,873 9,688 9,619 West Virginia 8,415 8,454 8,643 8,971 9,340 9,513 9,733 10,100 10,203 10,407 10,489 10,534 10,505 10,924 11,966 11,978 Wisconsin 9,326 9,455 9,736 10,114 10,195 10,408 10,712 10,931 10,977 11,250 11,102 11,233 11,270 11,518 11,683 11,947 Wyoming 8,337 8,308 8,500 9,193 9,697 9,893 10,726 10,908 11,058 11,752 12,706 14,368 14,470 15,066 15,538 15,815 Other jurisdictions American Samoa 2,983 3,183 2,973 3,067 3,577 3,268 3,605 3,613 4,150 4,160 3,957 3,770 — — — — Guam 6,873 6,523 7,108 — — — — — 6,868 — 7,534 — — — — — Commonwealth of the Northern Mariana Islands 7,154 8,178 8,355 7,137 6,687 6,204 5,507 5,486 5,038 5,806 5,470 5,098 4,736 5,926 5,790 7,623 Puerto Rico 3,954 4,038 4,389 4,431 4,445 4,653 4,421 5,172 4,926 5,742 6,077 6,505 6,809 7,163 7,162 7,429 U.S. Virgin Islands 7,696 7,594 8,109 9,383 8,460 8,128 7,092 8,305 8,601 9,673 9,742 10,472 12,906 13,150 14,402 13,226 — Not available. Data are missing for American Samoa and Guam because they did not report student membership during these years. 1Data have been adjusted to FY11 dollars to account for inflation using the Consumer Price Index (CPI) adjusted to a fiscal year basis (July through June). 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. 2Current expenditures 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. 3United States totals include the 50 states and the District of Columbia. SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), “National Public Education Financial Survey (NPEFS),” fiscal years 1996–2001, Version 1b; fiscal year 2002, Version 1c; fiscal years 2003–2008, Version 1b; fiscal years 2009, Version 1a; fiscal year 2010–2011, provisional Version 1a; Digest of Education Statistics, 2011, retrieved March 16, 2013, from http://nces.ed.gov/programs/digest/d11/tables/dt11_034.asp. C-12 Table C-6. Current expenditures and percentage distribution of current expenditures for public elementary and secondary education, by function and state or jurisdiction: Fiscal year 2011 Current expenditures1 [in thousands of dollars] Percentage distribution State or jurisdiction Total Instruction and instruction- related2 Student support services3 Administration4 Operations5 Instruction and instruction- related2 Student support services3 Administration4 Operations5 United States6 $527,291,3397 $347,430,1237 $29,368,6467 $56,401,640 7 $94,090,930 7 65.9 5.6 10.7 17.8 Alabama 6,592,925 4,144,140 382,417 697,381 1,368,987 62.9 5.8 10.6 20.8 Alaska 2,201,270 1,372,728 180,052 246,601 401,888 62.4 8.2 11.2 18.3 Arizona 8,340,2117 4,702,1917 1,087,2477 850,455 7 1,700,317 7 56.4 13.0 10.2 20.4 Arkansas 4,578,1367 3,007,6707 233,0997 469,976 7 867,392 7 65.7 5.1 10.3 18.9 California 57,526,8357 38,179,6027 3,004,9587 6,830,236 7 9,512,039 7 66.4 5.2 11.9 16.5 Colorado 7,409,462 4,671,285 361,218 1,173,925 1,203,034 63.0 4.9 15.8 16.2 Connecticut 9,094,0367 6,050,1267 555,7027 901,670 7 1,586,538 7 66.5 6.1 9.9 17.4 Delaware 1,613,304 1,039,533 75,881 184,242 313,648 64.4 4.7 11.4 19.4 District of Columbia 1,482,202 869,415 86,134 204,013 322,640 58.7 5.8 13.8 21.8 Florida 23,870,0907 16,107,8067 1,066,2647 2,198,973 7 4,497,048 7 67.5 4.5 9.2 18.8 Georgia 15,527,9077 10,446,0157 733,7177 1,683,579 7 2,664,595 7 67.3 4.7 10.8 17.2 Hawaii 2,141,561 1,314,131 201,020 192,772 433,638 61.4 9.4 9.0 20.2 Idaho 1,881,746 1,223,3687 106,7247 192,395 7 359,259 7 65.0 5.7 10.2 19.1 Illinois 24,554,4677 15,749,7727 1,658,1997 3,036,509 7 4,109,987 7 64.1 6.8 12.4 16.7 Indiana 9,687,949 6,070,1347 456,2937 1,051,068 7 2,110,454 7 62.7 4.7 10.8 21.8 Iowa 4,855,871 3,225,620 273,995 545,403 810,852 66.4 5.6 11.2 16.7 Kansas 4,741,372 3,075,990 275,382 539,000 851,001 64.9 5.8 11.4 17.9 Kentucky 6,211,453 3,979,356 279,805 627,356 1,324,937 64.1 4.5 10.1 21.3 Louisiana 7,522,098 4,790,4107 369,6207 827,621 7 1,534,447 7 63.7 4.9 11.0 20.4 Maine 2,377,8787 1,566,4017 155,4217 232,588 7 423,468 65.9 6.5 9.8 17.8 Maryland 11,885,333 8,093,1417 528,1457 1,269,829 7 1,994,218 7 68.1 4.4 10.7 16.8 Massachusetts 13,962,366 9,692,2877 976,1187 1,083,733 2,210,228 69.4 7.0 7.8 15.8 Michigan 16,786,444 10,562,665 1,269,121 2,097,332 2,857,326 62.9 7.6 12.5 17.0 Minnesota 8,944,867 6,265,9147 236,4057 890,258 7 1,552,290 7 70.1 2.6 10.0 17.4 Mississippi 3,887,9817 2,445,6807 187,5867 427,218 7 827,497 7 62.9 4.8 11.0 21.3 Missouri 8,691,887 5,597,160 406,335 979,365 1,709,026 64.4 4.7 11.3 19.7 Montana 1,518,818 966,744 93,752 160,942 297,380 63.7 6.2 10.6 19.6 Nebraska 3,345,530 2,290,162 119,389 331,627 604,352 68.5 3.6 9.9 18.1 Nevada 3,676,997 2,384,767 187,908 442,503 661,819 64.9 5.1 12.0 18.0 New Hampshire 2,637,911 1,793,766 190,003 254,013 400,128 68.0 7.2 9.6 15.2 New Jersey 23,639,281 14,941,621 2,290,750 2,120,190 4,286,720 63.2 9.7 9.0 18.1 New Mexico 3,127,463 1,881,291 325,026 352,625 568,521 60.2 10.4 11.3 18.2 New York 51,574,1347 37,321,7557 1,708,1867 4,264,957 7 8,279,236 7 72.4 3.3 8.3 16.1 North Carolina 12,322,555 8,153,672 581,125 1,338,525 2,249,233 66.2 4.7 10.9 18.3 North Dakota 1,049,772 643,105 47,023 127,321 232,323 61.3 4.5 12.1 22.1 Ohio 19,988,921 12,708,443 1,268,590 2,620,729 3,391,159 63.6 6.3 13.1 17.0 Oklahoma 5,036,031 3,067,566 341,623 586,138 1,040,704 60.9 6.8 11.6 20.7 Oregon 5,430,888 3,384,393 387,583 763,461 895,451 62.3 7.1 14.1 16.5 Pennsylvania 23,485,203 15,249,185 1,215,179 2,615,308 4,405,531 64.9 5.2 11.1 18.8 Rhode Island 2,149,3667 1,402,9327 225,5947 208,416 7 312,423 7 65.3 10.5 9.7 14.5 South Carolina 6,465,486 4,085,004 474,538 662,745 1,243,200 63.2 7.3 10.3 19.2 South Dakota 1,126,503 713,125 62,504 131,201 219,673 63.3 5.5 11.6 19.5 Tennessee 8,225,374 5,684,914 342,363 781,982 1,416,115 69.1 4.2 9.5 17.2 Texas 42,864,291 27,943,247 2,081,440 4,619,275 8,220,330 65.2 4.9 10.8 19.2 Utah 3,704,133 2,529,923 143,615 362,564 668,031 68.3 3.9 9.8 18.0 Vermont 1,424,507 939,789 111,637 160,568 212,514 66.0 7.8 11.3 14.9 Virginia 12,968,457 8,723,528 627,158 1,154,651 2,463,120 67.3 4.8 8.9 19.0 Washington 10,040,3127 6,469,9107 671,779 1,137,457 1,761,167 64.4 6.7 11.3 17.5 West Virginia 3,388,294 2,163,5587 153,0007 305,212 7 766,523 7 63.9 4.5 9.0 22.6 Wisconsin 10,333,0167 6,826,9707 490,8437 1,309,372 7 1,705,830 7 66.1 4.8 12.7 16.5 Wyoming 1,398,444 918,209 81,181 156,360 242,694 65.7 5.8 11.2 17.4 See notes at end of table. C-13 Table C-6. Current expenditures and percentage distribution of current expenditures for public elementary and secondary education, by function and state or jurisdiction: Fiscal year 2011—Continued Current expenditures1 [in thousands of dollars] Percentage distribution State or jurisdiction Total Instruction and instruction- related2 Student support services3 Administration4 Operations5 Instruction and instruction- related2 Student support services3 Administration4 Operations5 Other jurisdictions American Samoa 75,355 40,753 535 8,602 25,464 54.1 0.7 11.4 33.8 Guam 266,952 154,611 27,736 29,736 54,869 57.9 10.4 11.1 20.6 Commonwealth of the Northern Mariana Islands 84,657 40,862 11,416 13,244 19,134 48.3 13.5 15.6 22.6 Puerto Rico 3,519,547 1,749,311 235,775 780,294 754,168 49.7 6.7 22.2 21.4 U.S. Virgin Islands 204,932 113,983 15,828 40,764 34,357 7 55.6 7.7 19.9 16.8 1Current expenditures 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. 2Instruction and instruction-related expenditures include current expenditures for classroom instruction (including teachers and teaching assistants), libraries, in-service teacher training, curriculum development, student assessment, and instruction technology. 3Student support services include attendance and social work, guidance, health, psychological services, speech pathology, audiology, and other student support services. 4Administration expenditures include general administration, school administration, and other support services. 5Operations expenditures include operations and maintenance, student transportation, food services, and enterprise operations. 6United States totals include the 50 states and the District of Columbia. 7Value affected by redistribution of reported expenditure values to correct for missing data items, and/or to distribute state direct support expenditures. 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, “National Public Education Financial Survey,” fiscal year 2011, provisional Version 1a. C-14 Table C-7. Current instruction expenditures for public elementary and secondary education, by object and state or jurisdiction: Fiscal year 2011 Current instruction expenditures1 [in thousands of dollars] State or jurisdiction Total Salaries Employee benefits Purchased services Tuition to out-of- state and private schools Instructional supplies Other United States2 $322,536,983 3 $212,998,609 3 $75,248,8113 $14,694,6203 $4,988,2033 $13,135,2843 $1,471,457 3 Alabama 3,846,419 2,500,993 983,940 112,088 2,632 235,134 11,632 Alaska 1,218,685 666,919 413,655 61,055 365 67,196 9,495 Arizona 4,506,883 3 3,256,513 3 770,9573 225,9293 2,074 99,7653 151,646 3 Arkansas 2,615,474 3 1,798,852 3 492,2913 98,0703 11,630 196,0513 18,580 3 California 34,679,610 3 22,874,871 3 7,843,5693 1,741,3033 754,422 1,461,6343 3,810 3 Colorado 4,250,693 3,018,418 743,335 112,520 42,267 271,478 62,675 Connecticut 5,768,873 3 3,601,405 3 1,448,0123 199,2253 396,499 115,1413 8,590 3 Delaware 1,018,491 643,671 281,665 24,378 5,547 54,010 9,220 District of Columbia 754,464 451,341 79,700 52,967 135,240 18,961 16,256 Florida 14,566,298 3 8,826,445 3 2,860,9463 2,196,9603 960 582,5073 98,479 3 Georgia 9,668,819 3 6,661,760 3 2,226,6863 224,2613 9,026 505,7593 41,328 3 Hawaii 1,242,693 829,260 263,734 68,519 6,494 64,916 9,770 Idaho 1,148,131 3 801,451 3 265,0573 40,8033 1,292 39,3093 219 3 Illinois 14,690,696 3 9,447,166 3 3,839,6393 678,6243 161,448 397,6323 166,186 3 Indiana 5,702,356 3 3,668,624 1,771,1803 93,399 5,149 159,286 4,718 Iowa 2,994,346 2,111,774 670,350 82,724 26,012 99,366 4,120 Kansas 2,873,575 2,075,510 543,674 90,862 3,270 138,936 21,323 Kentucky 3,641,680 2,580,067 866,875 67,417 3,817 116,696 6,809 Louisiana 4,380,197 3 2,869,599 3 1,146,4393 102,9613 1,405 250,3433 9,451 3 Maine 1,442,329 3 914,977 387,2023 31,789 66,125 37,564 4,672 Maryland 7,424,153 3 4,708,564 2,025,2303 227,255 248,452 206,217 8,434 Massachusetts 9,065,657 3 5,795,955 2,286,0493 58,611 642,126 268,095 14,822 Michigan 9,672,947 5,711,512 2,916,048 732,872 181 293,849 18,485 Minnesota 5,888,594 3 4,026,985 3 1,258,4163 337,9463 55,945 188,4473 20,855 3 Mississippi 2,247,757 3 1,569,391 3 475,1603 62,0803 5,116 126,6563 9,353 3 Missouri 5,208,082 3,632,510 1,030,137 171,1913 9,598 343,008 21,638 3 Montana 909,036 601,939 177,068 60,063 970 65,466 3,530 Nebraska 2,184,356 1,424,068 481,935 134,206 9,404 114,831 19,913 Nevada 2,190,166 1,439,113 536,624 56,334 1,315 155,303 1,476 New Hampshire 1,712,141 1,045,326 440,816 44,965 135,465 42,637 2,933 New Jersey 14,209,004 9,006,686 3,647,162 470,068 582,169 377,576 125,344 New Mexico 1,793,031 1,227,588 387,735 71,269 0 106,129 310 New York 35,991,699 3 22,144,969 3 10,225,4433 2,139,6903 762,254 714,9853 4,358 3 North Carolina 7,702,399 5,450,501 1,566,742 267,061 0 418,096 0 North Dakota 607,522 426,980 131,943 17,890 692 27,023 2,995 Ohio 11,372,653 7,419,242 2,578,234 578,882 234,400 412,847 149,048 Oklahoma 2,862,054 2,017,034 613,229 47,986 470 174,222 9,112 Oregon 3,165,170 1,927,067 920,550 120,586 20,290 158,327 18,351 Pennsylvania 14,382,313 9,318,410 3,381,178 810,393 268,900 569,513 33,918 Rhode Island 1,324,326 3 861,668 3 347,0203 10,3393 79,309 25,2523 738 3 South Carolina 3,688,634 2,569,308 796,285 128,228 2,521 171,226 21,066 South Dakota 666,180 449,743 130,050 32,994 7,313 44,733 1,346 Tennessee 5,172,814 3,467,350 1,132,546 110,668 0 447,223 15,027 Texas 25,719,093 19,881,407 3,074,615 865,178 58,715 1,602,088 237,090 Utah 2,382,888 1,503,172 632,253 73,759 628 165,709 7,366 Vermont 876,070 566,647 173,695 47,370 63,350 22,856 2,151 Virginia 7,861,182 5,573,464 1,732,130 191,019 4,325 353,681 6,563 Washington 6,067,366 3 4,120,582 1,294,236 349,878 15,8253 249,485 37,359 West Virginia 2,029,616 3 1,116,785 3 747,8103 38,3573 3,718 122,5363 411 3 Wisconsin 6,322,480 3 3,855,317 3 1,997,0773 103,8373 137,966 211,0313 17,252 3 Wyoming 826,891 539,711 212,491 27,788 1,110 44,554 1,237 See notes at end of table. C-15 Table C-7. Current instruction expenditures for public elementary and secondary education, by object and state or jurisdiction: Fiscal year 2011—Continued Current instruction expenditures1 [in thousands of dollars] State or jurisdiction Total Salaries Employee benefits Purchased services Tuition to out-of- state and private schools Instructional supplies Other Other jurisdictions American Samoa 32,770 20,734 3,593 1,599 0 2,670 4,174 Guam 149,292 102,505 40,305 5,134 0 1,348 0 Commonwealth of the Northern Mariana Islands 36,014 27,206 6,469 563 0 75 1,702 Puerto Rico 1,460,167 1,029,741 238,718 165,297 0 24,310 2,101 U.S. Virgin Islands 108,061 75,314 28,392 1,784 0 2,571 0 1Current instruction expenditures include expenditures for activities related to the interaction between teachers and students, including salaries and benefits for teachers and teacher aides, textbooks, supplies, and purchased services. These expenditures also include expenditures relating to extracurricular and cocurricular activities. 2United States totals include the 50 states and the District of Columbia. 3Value affected by redistribution of reported values to correct for missing data items, and/or to distribute state direct support expenditures. 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, “National Public Education Financial Survey,” fiscal year 2011, provisional Version 1a. C-16 Table C-8. Total expenditures for public elementary and secondary education and other related programs, by type of expenditure and state or jurisdiction: Fiscal year 2011 Expenditures [in thousands of dollars] Capital outlay Current expenditures Facilities Land Total for public elementary/ acquisition and and existing Other Interest State or jurisdiction expenditures secondary education1 construction structures Equipment programs2 on debt United States3 $604,355,852 4 $527,291,3394 $40,988,8674 $3,416,2024 $6,563,7464 $8,161,4744, 5 $17,934,224 2, Alabama 7,410,192 6,592,925 473,293 47,479 45,213 116,732 134,550 Alaska 2,430,593 2,201,270 123,245 35,272 22,824 8,633 39,349 Arizona 9,888,798 4 8,340,2114 545,237 53,706 265,903 46,5865 637,155 Arkansas 5,392,058 4 4,578,1364 418,815 130,752 107,666 30,556 126,132 California 67,570,728 4 57,526,8354 6,186,279 308,741 268,680 938,345 2,341,849 Colorado 8,743,142 7,409,462 582,201 104,968 148,097 58,479 439,936 Connecticut 9,944,121 4 9,094,0364 414,7014 44,9404 103,8794 145,1245 141,441 Delaware 1,855,007 1,613,304 175,069 1,956 12,741 28,277 23,660 District of Columbia 2,063,029 1,482,202 339,4444 26,336 25,8724 37,802 151,373 Florida 27,433,536 4 23,870,0904 1,949,441 117,526 150,097 570,458 775,923 Georgia 17,178,095 4 15,527,9074 1,123,220 110,857 133,817 26,993 255,301 Hawaii 2,342,924 2,141,561 70,923 0 14,553 17,627 98,261 Idaho 2,107,272 1,881,746 116,378 13,425 30,281 4,151 61,292 Illinois 27,621,033 4 24,554,4674 1,434,9784 163,2424 495,2764 151,196 821,873 Indiana 11,037,564 9,687,949 430,547 210,123 231,192 139,215 338,537 Iowa 5,859,335 4,855,871 722,810 17,179 131,168 30,310 101,997 Kansas 5,824,926 4,741,372 659,293 24,382 186,071 4,295 209,512 Kentucky 7,200,059 6,211,453 557,742 19,526 170,001 83,981 157,355 Louisiana 8,502,295 7,522,098 719,957 42,962 49,848 45,343 122,086 Maine 2,630,548 4 2,377,8784 143,950 39 28,601 28,301 51,778 Maryland 13,101,339 11,885,333 944,925 795 76,362 28,220 165,704 Massachusetts 15,069,052 13,962,366 482,793 264,588 51,930 56,033 251,343 Michigan 19,444,952 16,786,444 1,106,0324 113,0014 215,8014 332,187 891,488 Minnesota 10,816,918 8,944,867 806,6944 85,8204 159,6904 417,151 402,695 Mississippi 4,268,801 4 3,887,9814 120,0014 21,9864 139,0494 28,526 71,258 Missouri 10,072,167 8,691,887 650,2074 26,945 177,8114 198,591 326,725 Montana 1,653,315 1,518,818 72,650 9,095 25,459 11,231 16,062 Nebraska 3,761,444 3,345,530 212,4204 21,1554 98,3384 2,6294 81,372 Nevada 4,244,029 3,676,997 237,773 25,194 34,187 25,308 244,570 New Hampshire 2,896,807 2,637,911 136,2334 37,5234 32,519 7,823 44,799 New Jersey 25,308,865 23,639,281 738,153 14,379 102,999 146,882 667,171 New Mexico 3,641,735 3,127,463 497,711 3,957 8,652 3,862 90 New York 57,415,382 4 51,574,1344 2,064,981 82,587 366,207 165,740 1,161,734 North Carolina 13,277,669 12,322,555 694,146 51,936 132,511 67,080 9,442 North Dakota 1,198,926 1,049,772 68,039 12,015 43,351 8,143 17,605 Ohio 23,500,247 19,988,921 2,108,997 56,804 369,551 436,310 539,664 Oklahoma 5,618,816 5,036,031 365,991 66,604 75,491 13,899 60,800 Oregon 6,201,702 5,430,888 421,403 7,063 32,871 25,737 283,739 Pennsylvania 27,393,554 23,485,203 1,923,223 40,186 308,409 569,951 1,066,582 Rhode Island 2,316,164 4 2,149,3664 22,992 2,687 22,196 69,475 49,449 South Carolina 7,948,911 6,465,486 719,941 203,997 87,015 65,127 407,345 South Dakota 1,347,213 1,126,503 132,6384 14,8724 42,7184 2,947 27,535 Tennessee 9,141,803 8,225,374 416,662 52,663 172,016 84,493 190,595 Texas 52,711,794 42,864,291 5,897,125 203,274 455,737 337,583 2,953,783 Utah 4,642,830 3,704,133 431,406 188,329 81,697 103,832 133,434 Vermont 1,515,638 1,424,507 33,613 249 30,082 13,106 14,079 Virginia 14,291,767 12,968,457 630,0774 194,1444 250,855 74,580 173,655 Washington 12,025,483 4 10,040,3124 1,346,102 81,086 87,585 57,362 413,036 West Virginia 3,515,624 3,388,294 22,347 5,735 37,648 46,185 15,415 Wisconsin 11,334,293 4 10,333,0164 328,363 35,206 175,439 240,233 222,038 Wyoming 1,643,359 1,398,444 167,709 18,914 47,788 8,844 1,660 See notes at end of table. C-17 Table C-8. Total expenditures for public elementary and secondary education and other related programs, by type of expenditure and state or jurisdiction: Fiscal year 2011—Continued Expenditures [in thousands of dollars] Capital outlay Current expenditures Facilities Land Total for public elementary/ acquisition and and existing Other Interest State or jurisdiction expenditures secondary education1 construction structures Equipment programs2 on debt Other jurisdictions American Samoa 84,478 75,355 2,408 0 4,631 2,084 0 Guam 342,273 266,952 0 68,973 3,223 0 3,124 Commonwealth of the Northern Mariana Islands 88,121 84,657 0 0 1,145 2,320 0 Puerto Rico 3,664,247 3,519,547 0 0 62,172 82,528 0 U.S. Virgin Islands 208,097 204,932 0 0 94 3,071 0 1Current expenditures 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. 2Other program expenditures include expenditures for community services, adult education, community colleges, private schools, and other programs that are not part of public elementary and secondary education. 3United States totals include the 50 states and the District of Columbia. 4Value affected by redistribution of reported values to correct for missing data items, and/or to distribute state direct support expenditures. 5Value contains imputation for missing data. 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, “National Public Education Financial Survey,” fiscal year 2011, provisional Version 1a. www.ed.gov ies.ed.gov