Public Education Finances: 2013 Economic Reimbursable Surveys Division Reports
by the Educational Finance Branch Issued June 2015 G13-ASPEF
U.S. Department of Commerce Economics and Statistics Administration U.S. CENSUS BUREAU
census.gov
Acknowledgments
Kimberly P. Moore, Chief, Economic Reimbursable Division, and Lisa M. Blumerman, Chief, Governments Division, directed the preparation of this report. William R. Samples, Assistant Division Chief for Educational Surveys, Criminal Justice, and Federal Programs and Jill Renee O’Brien, Assistant Division Chief for Special Statistics, Governments Division, provided general supervision for the preparation of this report. This report was prepared in the Economic Reimbursable Surveys Division by the Educational Finance Branch, led by David Gromos and Terri M. Kennerly. Stephen Wheeler and Mark A. Dixon supervised the data collection and editing activities, assisted by Ebenezer Amoako, Osei L. Ampadu, Kenneth Beatty, Lee Goldberg, Marquita Hutchins, Jeremy Phillips, Paul Ruth, and Freda M. Spence. Paul Ruth coordinated publication preparation activities and prepared data tabulations. Publication management, graphics design and composition, and editorial review for electronic media was performed by Faye E. Brock and Elzie Ray Golden of the U.S. Census Bureau’s Center for New Media and Promotions. The Census Bureau offers special thanks for the cooperation of the numerous state and local government officials in providing information for this report. For information regarding data in this report, contact the Educational Finance Branch, Economic Reimbursable Surveys Division, U.S. Census Bureau, Washington, DC 20233. Telephone: (800) 622-6193; e-mail:
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Public Education Finances: 2013
Issued June 2015 G13-ASPEF
U.S. Department of Commerce Penny Pritzker, Secretary Bruce H. Andrews,
Deputy Secretary Economics and Statistics Administration Mark Doms, Under Secretary for Economic Affairs U.S. CENSUS BUREAU John H. Thompson, Director
SUGGESTED CITATION U.S. Census Bureau, Public Education Finances: 2013, G13-ASPEF, U.S. Government Printing Office, Washington, DC, 2015.
ECONOMICS AND STATISTICS ADMINISTRATION
Economics and Statistics Administration Mark Doms, Under Secretary for Economic Affairs
U.S. CENSUS BUREAU John H. Thompson, Director Nancy A. Potok, Deputy Director and Chief Operating Officer William G. Bostic, Jr., Associate Director for Economic Programs Nick Orsini, Acting Assistant Director for Economic Programs Kimberly P. Moore, Chief, Economic Reimbursable Surveys Division
CONTENTS Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . v
Figures 1.
Public Elementary-Secondary School System Revenue by Source and State: Fiscal Year 2013 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . xi
2.
Public Elementary-Secondary School System Expenditure by Type and State: Fiscal Year 2013 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . xii
3.
Public Elementary-Secondary School System Current Spending by Major Function and State: Fiscal Year 2013 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .xiii
4.
Public Elementary-Secondary School System Per Pupil Current Spending by State: Fiscal Year 2013 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .xiv
5.
Public Elementary-Secondary School System Current Spending Per $1,000 of Personal Income by State: Fiscal Year 2013 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . xv
6.
Current Spending Per Pupil for Public Elementary-Secondary School Systems: Fiscal Years 1992–2013 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .xvi
Tables Public Elementary-Secondary Education Finances by State 1.
Summary of Public Elementary-Secondary School System Finances by State: Fiscal Year 2013 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
2.
Revenue From Federal Sources for Public Elementary-Secondary School Systems by State: Fiscal Year 2013 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
3.
Revenue From State Sources for Public Elementary-Secondary School Systems by State: Fiscal Year 2013 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
4.
Revenue From Local Sources for Public Elementary-Secondary School Systems by State: Fiscal Year 2013 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
5.
Percentage Distribution of Public Elementary-Secondary School System Revenue by Source and State: Fiscal Year 2013 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
6.
Current Spending of Public Elementary-Secondary School Systems by State: Fiscal Year 2013 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
7.
Support Services Expenditure for Public Elementary-Secondary School Systems by Function and State: Fiscal Year 2013 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
8.
Per Pupil Amounts for Current Spending of Public Elementary-Secondary School Systems by State: Fiscal Year 2013 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
9.
Capital Outlay and Other Expenditure of Public Elementary-Secondary School Systems by State: Fiscal Year 2013 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
10.
Indebtedness and Debt Transactions of Public Elementary-Secondary School Systems by State: Fiscal Year 2013 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
Public Education Finances: 2013 U.S. Census Bureau
iii
Tables—Con. Relational Statistics and Rankings 11.
States Ranked According to Per Pupil Public Elementary-Secondary School System Finance Amounts: Fiscal Year 2013 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
12.
States Ranked According to Relation of Public Elementary-Secondary School System Finance Amounts to $1,000 Personal Income: Fiscal Year 2013 . . . . . . . . . . 12
Public Elementary-Secondary Education Finances by Size Group 13.
Public Elementary-Secondary School System Finances by Enrollment-Size Groups: Fiscal Year 2013 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
14.
Per Pupil Amounts of Public Elementary-Secondary School System Finances by Enrollment-Size Groups: Fiscal Year 2013 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
Individual Public Elementary-Secondary School Systems 15.
Revenue of the 100 Largest Public Elementary-Secondary School Systems in the United States by Enrollment: Fiscal Year 2013 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
16.
Expenditure of the 100 Largest Public Elementary-Secondary School Systems in the United States by Enrollment: Fiscal Year 2013 . . . . . . . . . . . . . . . . . . . . . . . . 19
17.
Percentage Distribution of Revenue of the 100 Largest Public ElementarySecondary School Systems in the United States by Enrollment: Fiscal Year 2013 . . . . 23
18.
Per Pupil Amounts for Current Spending of the 100 Largest Public ElementarySecondary School Systems in the United States by Enrollment: Fiscal Year 2013 . . . . 25
Population, Enrollment, and Personal Income 19.
Population, Enrollment, and Personal Income by State: Fiscal Years 2012 and 2013 . . 27
Per Pupil Expenditure Amounts and Percentage Changes by State 20.
Per Pupil Current Spending (PPCS) Amounts and 1-Year Percentage Changes for PPCS of Public Elementary-Secondary School Systems by State: Fiscal Years 2008–2013 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28
Appendixes
iv
A.
Definitions of Selected Terms. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A-1
B.
Notes Relating to Education Finance Data . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B-1
C.
Two-Letter State Abbreviations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . C-1
D.
Survey Form . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . D-1
Public Education Finances: 2013 U.S. Census Bureau
INTRODUCTION The U.S. Census Bureau conducts the Census of Governments and the Annual Surveys of State and Local Government Finances as authorized by law under Title 13, U.S. Code, Sections 161 and 182. The Census of Governments has been conducted every 5 years since 1957, while the annual survey has been conducted annually since 1977 in years when the Census of Governments is not conducted. The 2013 Annual Survey of School System Finances, similar to previous annual surveys and censuses of governments, covers the entire range of government finance activities—revenue, expenditure, debt, and assets (cash and security holdings). This report contains financial statistics relating to public elementary-secondary prekindergarten through grade 12 education. It includes national and state financial aggregates and displays data for the 100 largest school systems by enrollment in the United States.
ORGANIZATION OF THIS REPORT This introductory text describes the scope, general concepts, survey methodology, and limitations of the data. It also identifies other Census Bureau products that contain public education data. The tabular section contains 20 tables. Summaries, as well as state-level detail, are presented in Tables 1 through 10. Table 1 contains data for all major financial categories for public school systems. Revenue summaries and supporting detail are shown in Tables 2 through 5, expenditure in Tables 6 through 9, and indebtedness in Table 10. State rankings based on revenue and expenditure per pupil appear in Table 11. State rankings based on the relation of revenue and expenditure to state personal income (as reported in the Bureau of Economic Analysis’ 2012 Survey of Current Business) are shown in Table 12. National summaries and enrollment size-group data for elementarysecondary education systems appear in Tables 13 and 14. Finance data for the 100 largest school systems by enrollment in the United States are displayed in Tables 15 through 18. Data are presented in thousands of dollars in Tables 15 and 16 for revenue and expenditure items. Table 17 displays percentage distributions of federal, state, and local revenue for these same school systems. Per pupil expenditure data appear in Table 18. Supplementary data on state-level populations, enrollments, and personal income are shown in Table 19. Per pupil current spending amounts and percentage change for fiscal years 2008– 2013 are shown in Table 20.
Public Education Finances: 2013 U.S. Census Bureau
SCOPE This 2013 report presents data on the financial activity of public elementary and secondary school systems. Related data on public school system employment are available in the Census Bureau’s Annual Survey of Public Employment and Payroll—School Systems. Information for higher and other education systems can be found in separate annual and Census of Governments reports that focus on the finances of states, counties, cities and towns, and government finances in general. The universe consists of 15,144 public school systems (as counted for the 2012–2013 survey cycle in an August 2014 listing of school systems).
GENERAL CONCEPTS Refer to Appendix A, Definitions of Selected Terms, for descriptions of the items appearing in this report and on the data collection instrument. Public School Systems The term “public school systems,” as used for this report, includes two types of government entities with responsibility for providing education services: (1) school districts that are administratively and fiscally independent of any other government and are counted as separate governments; and (2) public school systems that lack sufficient autonomy to be counted as separate governments and are classified as a dependent agency of some other government—a county, municipal, township, or state government. Most public school systems included in this report operate to provide regular, special, and/or vocational programs for children in prekindergarten through grade 12. Some systems, known as “nonoperating” districts, only exist to collect tax revenue, which they then transfer to other school systems that actually provide the education services. This report also includes “educational service agencies.” These agencies typically provide regional special education services, vocational education programs, or financial services for member districts. They are classified as joint educational service agencies of the participating districts and are not counted as separate governments. Charter Schools In recent years, many states have passed legislation authorizing the formation of “charter” schools. While each state’s charter school provisions are unique, there
v
are some common characteristics. In general, a “charter” constitutes a contract between a governmental body (the governmental body would be considered the “chartering” or “sponsoring” entity) and an “operator” entity that is responsible for delivering the education services. In Census Bureau government finance statistics, only charter schools whose charters are held by operators that are governmental bodies are considered to be in scope. For example, if a city or county obtains a charter to operate a school from a sponsoring local school district, the finances of the resulting charter school are included in Census Bureau education finance statistics (and thus are included in this report). The finances for these charter schools are often included within the finances of the sponsoring school district. Charter schools whose charters are held by operators that are not governmental are considered to be out-of-scope for the purposes of Census Bureau government finance statistics. In these cases, school district payments to charter schools are included (within the expenditures of the paying school district), but the finances of the charter schools themselves are excluded from the statistics (and thus are excluded from this report). Current Dollars The statistics in this report are presented in current dollars. They have not been adjusted for price and wage changes occurring through the years. Fiscal Years With the exception of school systems in Alabama, the District of Columbia, Nebraska, Texas, and Washington, the 2013 fiscal year for school systems in all states began on July 1, 2012, and ended on June 30, 2013. The fiscal year for school systems in Alabama and the District of Columbia ran from October 1, 2012, through September 30, 2013. The fiscal year for school systems in Nebraska, Texas, and Washington ran from September 1, 2012, through August 31, 2013. Survey data are not adjusted to conform school systems to a uniform fiscal year. Elementary-Secondary Education This report covers financial activity for the operation and support of public school systems providing elementary and/or secondary programs. These activities include the instruction of prekindergarten through grade 12 children, as well as support activities, such as guidance counseling, administration, transportation, plant operation and maintenance, and food services. Public school systems also offer nonelementary-secondary programs. Adult education and community services are two types of programs operated in many public school systems that are not related to the education of prekindergarten vi
through grade 12 children. Expenditures for these types of programs are excluded from the per-pupil amounts for current spending in Tables 8, 11, 14, 18, and 20. Expenditures made by public school systems for these nonelementary-secondary programs continue to be included in the expenditure data presented in the other tables. Educational Revenue from Federal, State, and Local Sources In this report, the tables containing revenue data refer to revenue from federal, state, and local government sources. “Revenue from federal sources” includes monies passed through state governments, as well as federal outlays directly received. “Revenue from state sources” consists only of amounts originating from state governments. “Revenue from local sources” is comprised of revenue raised locally—including taxes, charges, and miscellaneous revenues. These terms and corresponding methodology are different from the Census of Governments taxonomy for “intergovernmental revenue.” For the Census of Governments and the corresponding annual surveys, intergovernmental revenue comprises monies from other governments, including grants, shared taxes, and contingent loans and advances for support of particular functions. It also comprises monies for general financial support, such as any significant and identifiable amounts received as reimbursement for performance of governmental services for other governments and any other form of revenue representing the sharing by other governments in the financing of activities administered by the receiving government. All intergovernmental revenue is reported in the general government sector, even if it is used to support activities in other sectors (such as utilities). Intergovernmental revenue excludes amounts received from the sale of property, commodities, and utility services to other governments (which are reported in different revenue categories). It also excludes amounts received from other governments as the employer share or for support of public-employee retirement or other insurance trust funds of the recipient government, which are treated as insurance trust revenue. Intergovernmental revenue is classified by function and by the level of government where it originated (i.e., federal, state, or local). The transfer of federal aid that is “passedthrough” the state government to local governments is reported as state intergovernmental revenue at the local level, rather than direct federal intergovernmental revenue. Revenue from city and county governments is included in both the individual and state totals tables that reference revenue from local sources. Revenue from other school systems, however, is only included in the individual unit tables. These amounts are excluded in the state totals data to avoid double-counting. Public Education Finances: 2013
U.S. Census Bureau
Tax Revenue of Dependent School Systems Dependent school systems receive most of their local revenue from appropriations by their parent government. Although most of these monies come from property tax collections, the exact amounts derived from taxes or other revenue sources available to parent governments for their school systems frequently cannot be determined from state education agency accounting records. Therefore, these revenue amounts are shown as “parent government contributions” instead of “property taxes” or “other taxes” in the tabulations. Current Operation and Current Spending Current operation, a standard Census Bureau expenditure category, consists of payments for salaries, employee benefits (including local school system employer contributions to state government retirement funds), purchased services, and supplies. The Census Bureau introduced the concept of “current spending” in the 1987 Census of Governments. This concept, which is used only in the public school system finance reports, allows for the inclusion of all public elementary-secondary outlays, regardless of the specific unit of government that actually makes the expenditure. “Current spending” is not presented in other Census Bureau tabular presentations because its inclusion with expenditures made at other levels of government would lead to double-counting. As such, “current spending” as presented here should not be confused with “current operations” used in the Census of Governments or its related annual surveys of state and local governments. In the latter case, “current operations” refers to direct expenditure for compensation of own officers and employees and for supplies, materials, and contractual services, except any amounts for capital outlay (i.e., for personal services or other objects used in contract construction or government-employee construction of permanent structures and for acquisition of property and equipment). In these data, payments to other public school systems are a component of “current spending” and are reported at the individual unit level only. These expenditures are excluded from the state totals tables to avoid doublecounting. Payments to other governments (e.g., cities, counties, and states) are included in both individual and state totals displays. This is distinct from the Census of Governments classification methodology and terminology in that payments to other school systems are considered “intergovernmental expenditures,” and thus distinct from “current operations.” For further information on Census of Governments, specific classification, and definitions, see
Public Education Finances: 2013 U.S. Census Bureau
the Government Finance and Employment Classification Manual, found on the Census Bureau’s Web site at: . Instruction Expenditure This item relates to the instruction function (Function 1000) defined in the National Center for Education Statistics (NCES) publication, “Financial Accounting for Local and State School Systems: 2009 Edition.” Instruction expenditure covers expenditures for regular, special, and vocational programs offered in both the regular school year and summer school. It excludes instructional support, student support, and other support activities, as well as adult education, community services, and student enterprise activities. Since not all states prescribe the use of the above financial accounting handbook and its definition of instruction for their school systems, some interstate disparities exist. For example, some state accounting systems do not include fixed charges for employee benefits, group insurance, worker’s compensation, retirement, or unemployment compensation in “instruction.” Refer to Appendix B, Notes Relating to Education Finance Data, for descriptions of how the Census Bureau has dealt with these differences. Capital Outlay This category refers to the direct expenditure by public school systems for construction of buildings and roads; purchases of equipment, land, and existing structures; and for payments on capital leases. Amounts for additions, replacements, and major alterations to fixed works and structures are included. However, expenditure for maintenance and minor repairs to buildings and equipment is classified as current spending. Indebtedness Indebtedness data in this report pertain to debt issued in the name of an independent school district or by the parent government for a dependent school system. However, debt issued by some school building authorities and municipalities for the construction of education facilities is excluded. Also excluded is general obligation debt not issued distinctly for the support of schools, such as in the District of Columbia (DC) and Hawaii, as these debts cannot be separated from the assets of their parent government. Cash and Security Holdings Cash and security holdings of dependent school systems are excluded from this report, as these holdings cannot be separated from the assets of their parent governments.
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American Recovery and Reinvestment Act of 2009 (ARRA) ARRA funds are included in revenue from federal sources, current spending, and capital outlay expenditures in this report. ARRA funds are not shown separately as exhibit items in this report and therefore cannot be subtracted from the revenue and expenditure totals. Data Collection Methodology The Census Bureau has made arrangements with state government departments of education to use data from existing finance information collection systems where the data are compatible with this survey’s categories. Every state department of education obtains information annually on a wide variety of financial data from elementary-secondary school systems by requiring reports or conducting surveys. The Census Bureau is able to gain access to this information through cooperative agreements with each state as summarized below: •• Data compiled or reformatted by Census Bureau staff from state education agency electronic data files (21 states). •• Data reformatted by state education agency staff into survey categories before electronically transmitting data to the Census Bureau (29 states and DC). A single office or database in the state departments of education did not always have all of the information needed for this survey. In these instances, other sources— most often different state offices—supplied information to supplement the basic data. The most common types of data needing supplementation were school lunch finances, indebtedness, cash and security holdings, and capital fund transactions. Enrollment, Population, and Personal Income Data Unless otherwise noted in Appendix B, the enrollments used to calculate the per pupil amounts in Tables 8, 11, 14, 18, and 20 represent fall 2012 memberships collected by the NCES in its nonfiscal Common Core of Data (CCD) Local Education Agency (School District) Universe Survey: School Year 2012–13, Provisional File 1a. Enrollments for state educational facilities, federal school systems, and charter schools whose charters are held by a nongovernmental entity have been excluded. Enrollments from the CCD agency universe file were subject to adjustment by Census Bureau survey staff if the enrollments were inconsistent with the finances reported. The population data contained in Table 19 were obtained from the Census Bureau’s Population Estimates Program. The personal income data in Table 19, which were used to calculate the data for Table 12, were taken from the Bureau of Economic Analysis’ 2012 Survey of Current Business. viii
Notable Survey Cycle Dates January 2014
Initial mailout
February 2014 Follow-up mailout March 2014
Begin data processing
April 2015
Data editing complete
June 2015
Data released to Census Bureau Internet and American FactFinder
SURVEY METHODOLOGY The data collected in this survey encompass all public elementary and secondary school systems in the United States and are centrally collected from each state. The survey cycle begins in January when states begin submitting data for the previous fiscal year. The data collection process is typically completed by April of the following year. The information included is intended to provide a complete picture of a government’s financial activity. All revenue (by source), expenditure (by function and object), indebtedness, and cash and security holdings are requested. The inclusion of all financial transactions, except for interfund transfers and some fiduciary activities, allows for effective review and editing. It enables respondents and Census Bureau staff to take a global view of government finance and to perform basic cash flow logic checks. The Census Bureau attempts to identify all central sources for public elementary-secondary finance data. Most of these sources exist at the state government level. Many state agencies, especially state education agencies, collect financial data from the local agencies within their domains. The collection arrangements have a number of distinct advantages. First, because the Census Bureau is able to use data from state government data systems, the respondent burden on local school system administrators is lessened. Second, the close relationship between local school systems and state departments of education minimizes nonresponse. The extensive use of central collection of elementarysecondary finance data requires the maintenance of state-specific crosswalks that define the state data items which comprise each of the items reported by the Census Bureau. In an effort to eliminate keying and response errors, several edit checks are made. These checks identify cash and debt flow problems, significant current year/ prior year differences, illogical salary and current spending relationships, out-of-scope per pupil expenditure, and other peculiarities. Census Bureau staff resolve edit checks and other problems by rechecking data sources for entry errors, reviewing state and other reports that contain the same type of information, and making follow-up calls and e-mails to state and local officials. Public Education Finances: 2013
U.S. Census Bureau
Financial data for school systems are summed to create state aggregates. Census Bureau staff review the state aggregates for consistency with prior year information. The state aggregates are also compared with the financial data collected in the National Public Education Financial Survey (NPEFS) by NCES. During the review of state aggregates, Census Bureau technical staff request assistance from state officials and NCES to resolve differences. Most of these differences result from the inclusion of state payments on behalf of local education agencies in state education agency and NCES totals. The state education agencies and NCES furnish information about these payments that enable the Census Bureau to provide state source revenue and current spending categories shown in Tables 1 through 8, 11 through 18, and 20. Data Quality Although the data in this publication are not subject to sampling error (because the Census Bureau attempts to collect data for every school system), the data are subject to various nonsampling errors, such as coverage error, nonresponse error, keying error, and classification error. An incomplete listing of all school systems in the United States would result in coverage error. The Census Bureau tries to mitigate coverage error by performing checks against various other sources of school system data: the NPEFS state totals, NCES listing, and the Census Bureau’s Governments Integrated Directory. The Census Bureau also requests information from the departments of education in each state. Nonresponse error results from incomplete responses to items on the survey forms. In order to produce complete data files, the Census Bureau attempts to contact nonrespondents, uses alternative data sources, and imputes missing data by pulling forward data from the prior year. Various other nonsampling errors include response error which results from inaccurate reporting of the data, keying error which results from mistakes when entering the data, and from classification error which results from placing the data in the wrong categories. All of these errors are mitigated by editing of the individual unit data. Both the central collector and Census Bureau perform data quality checks.
LIMITATIONS OF DATA Finance amounts presented in this report are statistical in nature and do not represent an accounting statement. Therefore, a difference between a school system’s revenue and expenditure does not indicate a “budget” surplus or deficit. Large capital outlay expenditure, debt issuance or retirement, and changes in cash and security holdings are all factors that have important influences on the balance between revenue and expenditure. Public Education Finances: 2013 U.S. Census Bureau
In spite of efforts to identify and resolve errors, some mistakes and inconsistencies in official reporting and processing have undoubtedly escaped detection. Other inconsistencies have been detected and are published with the caveats shown in Appendix B. They arise from the fact that each state education agency collects at a different level of detail. Although states generally collect in much greater detail than what the Census Bureau collects, there are instances when certain states cannot provide some of the items requested. The use of different financial accounting handbooks by the state education agencies also contributes to inconsistencies in the data. Beginning in FY 1992, survey respondents have reported state revenue within the following program categories: general formula assistance, compensatory and basic skills, special education, staff improvement, vocational, capital outlay/debt service, bilingual education, transportation, and school lunch. Users should be able to make valid comparisons of this detail when examining school systems within a given state. However, because the content of state aid programs greatly varies among the states, this information may not be comparable when making comparisons between school systems in different states. For example, state monies for special education and compensatory education may be in specific categorical aid programs in one state but be part of general formula assistance in another state. Note on Derived Statistics This report includes derived statistics such as per pupil expenditure, amounts per $1,000 of personal income, and totals aggregated from survey categories (e.g., total current spending and total revenue). State rankings of selected derived statistics and major expenditure categories are shown in Tables 11 and 12. An analysis based on derived statistics can be misleading and misinterpreted because of differences between school systems in accounting methodology, governmental organization, and economic structure. For example, current spending or per pupil current spending as a measure of a school system’s current expenses can be misleading because different school systems have different criteria on what they classify as current expenses. Most school systems in the United States have a capitalization threshold of $5,000 for supplies (meaning supplies with a unit cost of less than $5,000 are classified as a current expense, while supplies costing at least $5,000 are accounted for as capital outlay). Larger school systems, however, often have a capitalization threshold larger than $5,000 (thus will have more types of supplies classified as a current expense than smaller school districts). School systems in New Jersey, on the other hand, have a capitalization threshold of only $2,000 (thus will have fewer types of supplies classified as a current ix
expense than most school districts). Any analysis involving current spending or per pupil current spending should note that school system and state disparities exist based on what is classified as a current expense. Revenue comparisons can also be misleading since programs funded by a local government in one state may be funded by the state or federal government in another. For example, transportation programs are primarily funded by the state government in some states, but are primarily funded by local governments in others. State differences in school system funding between various levels of government can often be attributed to the fiscal and structural relationships between local, state, and federal government in the state; thus, states that provide less transportation funding to school systems than other states are not necessarily less fiscally committed to school system transportation. A strict ranking or per pupil analysis that does not take into account varying fiscal and structural relationships between the local, state, and federal government in each state can lead to an invalid analysis and incorrect conclusions. Finance amounts in this report also do not take into account demographic, socioeconomic, or geographic differences between state and local governments.
x
ACKNOWLEDGMENTS The generous cooperation of state education agency personnel is gratefully acknowledged. The time and effort extended by these individuals makes it possible to produce this report while imposing a minimum burden on local school officials. The Census Bureau also appreciates the dedication of local school officials in providing accurate fiscal data to their state education agencies.
MEANING OF ABBREVIATIONS AND SYMBOLS The abbreviations and symbols in the tables have the following meanings:
N
Not available.
X
Not applicable.
Z
Represents zero or rounds to zero.
LEA
Local Education Agency.
Public Education Finances: 2013 U.S. Census Bureau
Figure 1.
Public Elementary-Secondary School System Revenue by Source and State: Fiscal Year 2013
Scale enlarged to show detail
Federal revenue California New York Texas Illinois New Jersey Pennsylvania Florida Ohio Georgia Michigan Massachusetts Virginia Maryland North Carolina Washington Indiana Wisconsin Minnesota Connecticut Missouri Tennessee Colorado South Carolina Arizona Louisiana Kentucky Alabama Iowa Oregon Oklahoma Kansas Arkansas Mississippi Utah Nevada Nebraska New Mexico West Virginia New Hampshire Maine Alaska Hawaii Rhode Island Idaho Delaware Wyoming Montana Vermont North Dakota South Dakota District of Columbia
State revenue
Local revenue
United States
(Billions of dollars. Detail may not add to total due to rounding) Total
Federal
State
Local
597.9
54.4
272.9
270.6
Arkansas Mississippi Utah Nevada Nebraska New Mexico West Virginia New Hampshire Maine Alaska Hawaii Rhode Island Idaho Delaware Wyoming Montana Vermont North Dakota South Dakota District of Columbia 0
1
2
3
4
5
6
Billions of dollars
0
10,000
20,000
30,000
40,000
50,000
60,000
70,000
Billions of dollars Source: U.S. Census Bureau, 2013 Annual Survey of School System Finances. Data are not subject to sampling error, but for information on nonsampling error and definitions, see introductory text.
Public Education Finances: 2013 U.S. Census Bureau
xi
Figure 2.
Public Elementary-Secondary School System Expenditure by Type and State: Fiscal Year 2013 Current Spending
Scale enlarged to show detail
California New York Texas Illinois Pennsylvania New Jersey Florida Ohio Georgia Massachusetts Virginia North Carolina Maryland Washington Indiana Minnesota Wisconsin Missouri Connecticut Tennessee Colorado South Carolina Louisiana Arizona Alabama Kentucky Oregon Iowa Oklahoma Kansas Arkansas Utah Mississippi Nevada Nebraska New Mexico West Virginia New Hampshire Alaska Maine Hawaii Rhode Island Idaho Delaware Wyoming Montana Vermont North Dakota South Dakota District of Columbia
Capital Outlay
Other
United States
(Billions of dollars. Detail may not add to total due to rounding) Total 596.3
Current Spending 530.6
Capital Outlay 47.0
Other 18.7
Arkansas Utah Mississippi Nevada Nebraska New Mexico West Virginia New Hampshire Alaska Maine Hawaii Rhode Island Idaho Delaware Wyoming Montana Vermont North Dakota South Dakota District of Columbia 0
1
2
3
4
5
6
Billions of dollars
0
10,000
20,000
30,000
40,000
50,000
60,000
70,000
Billions of dollars Source: U.S. Census Bureau, 2013 Annual Survey of School System Finances. Data are not subject to sampling error, but for information on nonsampling error and definitions, see introductory text.
xii
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U.S. Census Bureau
Figure 3.
Public Elementary-Secondary School System Current Spending by Major Function and State: Fiscal Year 2013
Scale enlarged to show detail
Instruction California New York Texas Illinois New Jersey Pennsylvania Florida Ohio Georgia Michigan Massachusetts Virginia North Carolina Maryland Washington Wisconsin Indiana Minnesota Connecticut Missouri Tennessee Colorado Louisiana South Carolina Arizona Alabama Kentucky Oregon Iowa Oklahoma Kansas Arkansas Mississippi Utah Nevada Nebraska West Virginia New Mexico New Hampshire Alaska Maine Hawaii Rhode Island Idaho Delaware Vermont Montana Wyoming North Dakota South Dakota District of Columbia
Support services
Other
United States
(Billions of dollars. Detail may not add to total due to rounding) Total
Instruction
Support services
Other
530.6
321.3
181.7
27.5
Arkansas Mississippi Utah Nevada Nebraska West Virginia New Mexico New Hampshire Alaska Maine Hawaii Rhode Island Idaho Delaware Vermont Montana Wyoming North Dakota South Dakota District of Columbia 0
1
2
3
4
5
Billions of dollars
0
10,000
20,000
30,000
40,000
50,000
60,000
70,000
Billions of dollars Source: U.S. Census Bureau, 2013 Annual Survey of School System Finances. Data are not subject to sampling error, but for information on nonsampling error and definitions, see introductory text.
Public Education Finances: 2013 U.S. Census Bureau
xiii
xiv
Figure 4.
Public Elementary-Secondary School System Per Pupil Current Spending by State: Fiscal Year 2013 AK
WA MT
VT
ND
NH
ME
MN
OR ID
MI
WY
UT CA
RI PA
IA
NE
NV
MA
NY
WI
SD
IL
NJ
OH
IN
CO
WV
KS
MO
CT
VA
KY
DE MD DC
NC AZ
OK
NM
TN
AR
SC MS
TX
AL
GA
Less than $8,000 $8,000 to $9,999 $10,000 to $11,999
LA FL
$12,000 to $13,999 $14,000 to $15,999 $16,000 or more
U.S. Census Bureau
Public Education Finances: 2013
HI
Source: U.S. Census Bureau, 2013 Annual Survey of School System Finances. Data are not subject to sampling error, but for information on nonsampling error and definitions, see introductory text. Data users who create their own estimates from these tables should cite the U.S. Census Bureau as the source of the original data only. Enrollments used to calculate per pupil amounts represent fall 2012 memberships collected by the National Center for Education Statistics on the CCD agency universe file - "Local Education Agency (School District) Universe Survey: School Year 2012-13, Provisional Version 1a." Enrollments for state educational facilities, federal school systems, and charter schools whose charters are held by a nongovernmental entity have been excluded. Enrollments from the CCD agency universe file were subject to adjustment if the enrollments were inconsistent with the finances reported. Annual Survey of School System Finances statistics include the finances of charter schools whose charters are held directly by a government or a government agency. Charter schools whose charters are held by nongovernmental entities are deemed to be out of scope for the Annual Survey of School System Finances.
Public Education Finances: 2013
U.S. Census Bureau
Figure 5.
Public Elementary-Secondary School System Current Spending Per $1,000 of Personal Income by State: Fiscal Year 2013 AK
WA MT
VT
ND
ME
NH
MN
OR ID
MI
WY
RI
IL
UT
NJ
OH
IN
WV
CO KS
VA
KY
MO
OK
NM
AR
DC
SC MS
TX
DE MD
NC
TN AZ
CT
PA
IA
NE
NV CA
MA
NY
WI
SD
AL
GA
Less than $35.00 $35.00 to $39.99 $40.00 to $44.99
LA
FL
HI
xv
Source: U.S. Census Bureau, 2013 Annual Survey of School System Finances. Data are not subject to sampling error, but for information on nonsampling error and definitions, see introductory text. Data users who create their own estimates from these tables should cite the U.S. Census Bureau as the source of the original data only. Data used to calculate rankings is from the U.S. Department of Commerce, Bureau of Economic Analysis; Internet release date (for revised state personal income estimates): March 25, 2015 (2012 data). Annual Survey of School System Finances statistics include the finances of charter schools whose charters are held directly by a government or a government agency. Charter schools whose charters are held by nongovernmental entities are deemed to be out of scope for the Annual Survey of School System Finances.
$45.00 to $49.99 $50.00 to $54.99 $55.00 or more
Figure 6.
Current Spending Per Pupil for Public Elementary-Secondary School Systems: Fiscal Years 1992–2013 12,000
Dollars
10,705
10,000
8,000 7,701 6,000
5,001 4,000
2,000
0
1992
1994
1996
1998
2000
2002
2004
2006
2008
2010
2013
Source: Source: U.S. Census Bureau, 1992, 1997, 2002, 2007, 2012 Census of Governments: Finance—Survey of School System Finances and 1993–1996, 1998–2001, 2003–2006, 2008–2011, 2013 Annual Survey of School System Finances. Data are not subject to sampling error, but for information on nonsampling error and definitions, see introductory text. Data users who create their own estimates from these tables should cite the U.S. Census Bureau as the source of the original data only.
xvi
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Table 1.
Summary of Public Elementary-Secondary School System Finances by State: Fiscal Year 2013 (In thousands of dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see footnotes)
Geographic area United States . . . .
Elementary-secondary revenue1 From From From local state federal sources sources sources Total 597,929,599 54,367,305 272,916,892 270,645,402
Elementary-secondary expenditure1 Total 596,290,922
Current spending 530,552,795
Capital outlay 46,988,848
Other 18,749,279
Debt outstanding at end of fiscal year 415,238,582
2
Cash and securities 182,087,090
Alabama . . . . . . . . . . . . Alaska. . . . . . . . . . . . . . Arizona . . . . . . . . . . . . . Arkansas. . . . . . . . . . . . California. . . . . . . . . . . .
7,153,244 2,545,076 8,097,916 5,050,784 66,445,919
811,739 320,938 1,178,356 572,096 7,836,263
3,898,347 1,707,449 2,934,165 3,847,045 35,141,208
2,443,158 516,689 3,985,395 631,643 23,468,448
7,479,000 2,665,933 7,595,186 5,189,049 66,823,475
6,641,973 2,394,256 6,836,563 4,521,591 58,252,145
643,522 248,505 558,466 533,975 6,160,059
193,505 23,172 200,157 133,483 2,411,271
5,116,627 1,321,403 4,270,089 3,664,741 54,627,921
2,220,159 X 2,637,963 1,302,837 32,911,551
Colorado . . . . . . . . . . . . Connecticut. . . . . . . . . . Delaware. . . . . . . . . . . . District of Columbia. . . . Florida. . . . . . . . . . . . . .
8,782,259 10,106,977 1,879,594 1,300,036 24,674,105
696,266 434,543 151,096 129,874 3,027,018
3,693,829 3,870,444 1,124,112 X 9,455,562
4,392,164 5,801,990 604,386 1,170,162 12,191,525
8,652,293 9,505,979 1,869,552 1,258,826 25,245,400
7,431,842 8,888,729 1,689,501 883,150 23,144,871
758,041 487,318 157,935 375,676 1,411,455
462,410 129,932 22,116 0 689,074
7,733,760 2,955,849 546,114 0 15,427,316
4,048,250 141,805 123,666 X 6,053,936
Georgia. . . . . . . . . . . . . Hawaii. . . . . . . . . . . . . . Idaho. . . . . . . . . . . . . . . Illinois. . . . . . . . . . . . . . . Indiana. . . . . . . . . . . . . .
17,449,300 2,331,770 2,015,594 29,391,893 11,988,555
1,805,878 310,778 238,656 2,311,235 980,013
7,577,585 1,962,923 1,278,155 10,392,455 7,503,451
8,065,837 58,069 498,783 16,688,203 3,505,091
17,305,312 2,345,917 1,967,676 28,618,676 10,975,055
15,444,120 2,199,261 1,852,239 25,785,007 9,658,654
1,632,844 146,656 62,882 1,942,608 862,576
228,348 0 52,555 891,061 453,825
4,598,756 0 1,304,638 20,995,281 11,510,266
5,756,111 X 584,593 15,898,907 3,876,532
Iowa. . . . . . . . . . . . . . . . Kansas. . . . . . . . . . . . . . Kentucky . . . . . . . . . . . . Louisiana. . . . . . . . . . . . Maine. . . . . . . . . . . . . . .
6,030,006 5,665,784 7,215,016 8,084,272 2,604,260
459,132 420,820 867,735 1,229,248 196,466
3,118,413 3,193,838 3,960,822 3,370,399 1,046,527
2,452,461 2,051,126 2,386,459 3,484,625 1,361,267
6,082,199 5,616,915 7,412,136 7,816,166 2,458,560
5,177,697 4,808,207 6,444,524 7,057,261 2,335,644
783,793 616,590 729,064 644,212 70,345
120,709 192,118 238,548 114,693 52,571
3,340,760 4,635,849 5,556,456 3,837,104 847,287
2,827,644 2,401,330 1,681,911 3,264,592 188,098
Maryland. . . . . . . . . . . . Massachusetts. . . . . . . . Michigan . . . . . . . . . . . . Minnesota . . . . . . . . . . . Mississippi. . . . . . . . . . .
13,810,290 15,979,549 17,380,364 10,704,689 4,433,018
828,432 818,054 1,636,904 648,189 707,522
6,093,652 6,428,534 9,882,361 6,792,258 2,213,501
6,888,206 8,732,961 5,861,099 3,264,242 1,511,995
13,028,147 15,833,321 17,222,984 10,776,766 4,368,070
11,904,963 14,325,029 15,409,441 9,329,694 4,023,621
955,586 1,283,156 962,506 1,016,760 285,801
167,598 225,136 851,037 430,312 58,648
4,209,003 5,173,073 17,947,829 10,795,906 1,707,286
X 207,453 7,269,448 4,180,451 1,682,971
Missouri. . . . . . . . . . . . . Montana. . . . . . . . . . . . . Nebraska. . . . . . . . . . . . Nevada . . . . . . . . . . . . . New Hampshire. . . . . . .
10,030,499 1,651,635 3,794,639 4,130,292 2,875,666
894,168 210,593 366,241 392,009 163,890
4,235,564 788,329 1,217,306 2,556,472 1,020,089
4,900,767 652,713 2,211,092 1,181,811 1,691,687
9,911,964 1,658,087 3,894,835 4,055,016 2,709,382
8,788,558 1,526,973 3,513,122 3,622,259 2,598,940
833,040 111,496 298,231 222,161 72,588
290,366 19,618 83,482 210,596 37,854
6,653,241 489,491 2,082,436 4,195,356 816,191
4,596,344 767,204 1,583,783 1,115,105 186,129
New Jersey. . . . . . . . . . New Mexico. . . . . . . . . . New York. . . . . . . . . . . . North Carolina. . . . . . . . North Dakota. . . . . . . . .
27,028,166 3,518,621 59,398,819 12,729,402 1,361,590
1,120,771 519,318 3,335,657 1,579,889 145,905
10,458,175 2,401,884 23,632,698 7,891,977 685,348
15,449,220 597,419 32,430,464 3,257,536 530,337
26,271,931 3,531,018 60,228,202 13,036,161 1,459,773
24,972,384 2,951,635 55,065,814 12,383,103 1,214,572
935,206 514,077 3,982,327 653,058 224,615
364,341 65,306 1,180,061 0 20,586
9,317,911 1,950,929 32,490,344 8,232,618 347,727
3,506,429 1,254,173 9,904,994 X 434,906
Ohio. . . . . . . . . . . . . . . . Oklahoma . . . . . . . . . . . Oregon. . . . . . . . . . . . . . Pennsylvania. . . . . . . . . Rhode Island. . . . . . . . .
21,731,148 5,876,075 6,021,680 27,024,284 2,261,558
1,721,213 715,944 471,682 2,049,113 193,393
8,990,516 2,890,048 3,041,825 9,764,558 841,875
11,019,419 2,270,083 2,508,173 15,210,613 1,226,290
21,941,190 5,777,164 6,255,927 26,927,028 2,208,327
19,171,915 5,176,307 5,557,770 24,371,778 2,127,835
1,998,557 557,341 343,353 1,501,024 35,089
770,718 43,516 354,804 1,054,226 45,403
9,382,042 1,612,929 6,492,262 25,449,313 1,040,407
7,864,672 1,637,631 1,584,794 9,155,099 13,862
South Carolina. . . . . . . . South Dakota. . . . . . . . . Tennessee. . . . . . . . . . . Texas. . . . . . . . . . . . . . . Utah. . . . . . . . . . . . . . . .
8,241,948 1,314,331 8,885,455 49,908,563 4,301,912
814,137 194,731 1,165,801 5,695,947 409,774
3,819,285 408,009 4,097,627 19,237,871 2,235,917
3,608,526 711,591 3,622,027 24,974,745 1,656,221
8,207,937 1,329,896 8,942,515 50,508,548 4,580,677
6,981,750 1,118,894 8,221,138 40,962,488 3,768,028
853,410 179,586 564,756 5,472,152 698,249
372,777 31,416 156,621 4,073,908 114,400
12,240,323 768,788 5,176,291 67,957,662 2,778,055
2,931,984 777,813 105,029 25,301,032 1,826,205
Vermont. . . . . . . . . . . . . Virginia. . . . . . . . . . . . . . Washington. . . . . . . . . . West Virginia. . . . . . . . . Wisconsin . . . . . . . . . . . Wyoming. . . . . . . . . . . .
1,618,909 14,983,830 12,150,246 3,474,979 10,801,904 1,693,178
114,697 1,108,879 1,042,200 383,169 827,432 113,501
1,431,621 5,874,323 7,160,395 2,027,414 4,839,617 881,114
72,591 8,000,628 3,947,651 1,064,396 5,134,855 698,563
1,598,525 15,393,402 12,057,865 3,486,557 10,545,086 1,661,316
1,531,472 13,945,891 10,226,074 3,183,386 9,685,431 1,445,295
55,825 1,089,417 1,443,002 284,685 521,352 213,920
11,228 358,094 388,789 18,486 338,303 2,101
302,954 8,378,552 9,540,213 422,655 4,934,913 61,665
75,498 X 3,926,651 636,911 3,117,269 523,365
X Not applicable. 1 Duplicative interschool system transactions are excluded. 2 Includes payments to state and local governments, and interest on school system indebtedness. Note: This information represents financial data for public independent and dependent school systems. It includes state payments made on behalf of public school systems and excludes financial transactions of public nonschool entities. See Appendix B for a description of state-specific reporting anomalies. Cash and security holdings of dependent school systems are excluded as these holdings cannot be separated from the assets of their parent governments. Expenditures for adult education, community services, and other nonelementary-secondary programs are included under “Current spending” but are excluded from the per pupil data displayed in Tables 8, 11, 14, 18, and 20. Annual Survey of School System Finances statistics include the finances of charter schools whose charters are held directly by a government or a government agency. Charter schools whose charters are held by nongovernmental entities are deemed to be out of scope for the Annual Survey of School System Finances. Source: U.S. Census Bureau, 2013 Annual Survey of School System Finances. Data are not subject to sampling error, but for information on nonsampling error and definitions, see introductory text. Data users who create their own estimates from these tables should cite the U.S. Census Bureau as the source of the original data only.
Public Education Finances: 2013 U.S. Census Bureau
1
Table 2.
Revenue From Federal Sources for Public Elementary-Secondary School Systems by State: Fiscal Year 2013 (In thousands of dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see footnotes)
Geographic area
Distributed through state Special education Child nutrition 11,126,508 13,757,230
Direct federal aid Vocational 553,338
Other and nonspecified 10,084,706
Total1 4,497,592
Impact aid 1,411,523
United States . . . .
Total 54,367,305
Total 49,869,713
Title I 14,347,931
Alabama . . . . . . . . . . . . Alaska. . . . . . . . . . . . . . Arizona . . . . . . . . . . . . . Arkansas. . . . . . . . . . . . California. . . . . . . . . . . .
811,739 320,938 1,178,356 572,096 7,836,263
791,188 153,783 1,012,160 533,805 7,267,395
258,868 45,915 327,711 159,928 1,925,686
179,262 33,653 171,948 108,059 1,856,367
259,688 39,695 297,479 164,375 1,900,927
11,209 2,903 18,500 8,282 51,744
82,161 31,617 196,522 93,161 1,532,671
20,551 167,155 166,196 38,291 568,868
3,429 132,748 155,040 466 113,967
Colorado . . . . . . . . . . . . Connecticut. . . . . . . . . . Delaware. . . . . . . . . . . . District of Columbia. . . . Florida. . . . . . . . . . . . . .
696,266 434,543 151,096 129,874 3,027,018
591,557 394,015 151,096 96,331 2,800,189
165,974 106,264 39,584 32,760 831,959
148,927 120,954 29,998 13,622 612,542
179,335 105,790 35,946 22,088 844,914
6,482 6,781 3,551 2,527 33,906
90,839 54,226 42,017 25,334 476,868
104,709 40,528 0 33,543 226,829
49,015 0 0 33,543 8,882
Georgia. . . . . . . . . . . . . Hawaii. . . . . . . . . . . . . . Idaho. . . . . . . . . . . . . . . Illinois. . . . . . . . . . . . . . . Indiana. . . . . . . . . . . . . .
1,805,878 310,778 238,656 2,311,235 980,013
1,730,719 214,457 226,268 2,152,219 963,310
533,708 46,636 55,378 653,880 246,005
318,715 38,832 52,151 577,444 247,954
606,230 43,837 72,164 525,342 274,873
16,746 2,225 2,956 29,280 7,402
255,320 82,927 43,619 366,273 187,076
75,159 96,321 12,388 159,016 16,703
21,362 80,615 5,430 35,159 5,302
Iowa. . . . . . . . . . . . . . . . Kansas. . . . . . . . . . . . . . Kentucky . . . . . . . . . . . . Louisiana. . . . . . . . . . . . Maine. . . . . . . . . . . . . . .
459,132 420,820 867,735 1,229,248 196,466
440,194 397,551 800,525 1,131,153 184,178
94,476 116,339 246,614 308,268 54,591
120,860 N N 164,471 48,051
116,672 134,532 249,997 244,366 46,654
5,583 1,783 N 10,021 2,015
102,603 144,897 303,914 404,027 32,867
18,938 23,269 67,210 98,095 12,288
704 21,076 0 6,897 2,184
Maryland. . . . . . . . . . . . Massachusetts. . . . . . . . Michigan . . . . . . . . . . . . Minnesota . . . . . . . . . . . Mississippi. . . . . . . . . . .
828,432 818,054 1,636,904 648,189 707,522
764,760 775,492 1,450,850 598,406 663,895
193,891 193,305 430,918 160,640 199,595
194,734 258,484 399,435 167,236 121,675
199,999 172,798 345,806 170,706 219,573
8,636 10,532 21,372 6,122 5,902
167,500 140,373 253,319 93,702 117,150
63,672 42,562 186,054 49,783 43,627
22,119 0 18,754 19,353 2,162
Missouri. . . . . . . . . . . . . Montana. . . . . . . . . . . . . Nebraska. . . . . . . . . . . . Nevada . . . . . . . . . . . . . New Hampshire. . . . . . .
894,168 210,593 366,241 392,009 163,890
845,908 146,180 313,324 364,608 157,359
221,351 55,868 90,719 122,587 40,229
178,917 32,987 80,090 71,886 34,652
247,063 32,504 76,524 107,101 28,251
11,973 2,708 3,024 5,202 3,771
186,604 22,113 62,967 57,832 50,456
48,260 64,413 52,917 27,401 6,531
24,781 53,199 25,060 3,443 0
New Jersey. . . . . . . . . . New Mexico. . . . . . . . . . New York. . . . . . . . . . . . North Carolina. . . . . . . . North Dakota. . . . . . . . .
1,120,771 519,318 3,335,657 1,579,889 145,905
1,099,997 385,890 3,263,853 1,416,522 106,959
278,599 132,259 1,029,675 414,121 41,425
351,835 96,112 697,546 331,546 27,852
291,802 1,812 736,459 453,557 20,009
8,142 8,340 15,111 0 2,366
169,619 147,367 785,062 217,298 15,307
20,774 133,428 71,804 163,367 38,946
20,774 69,026 63,207 16,572 22,451
Ohio. . . . . . . . . . . . . . . . Oklahoma . . . . . . . . . . . Oregon. . . . . . . . . . . . . . Pennsylvania. . . . . . . . . Rhode Island. . . . . . . . .
1,721,213 715,944 471,682 2,049,113 193,393
1,603,665 631,679 452,641 1,857,968 189,028
522,804 180,445 152,964 638,642 49,693
371,850 137,605 129,986 425,187 38,933
395,356 211,394 133,425 407,675 37,012
34,811 12,785 6,649 27,497 4,237
278,844 89,450 29,617 358,967 59,153
117,548 84,265 19,041 191,145 4,365
76 43,892 3,609 7,224 2,364
South Carolina. . . . . . . . South Dakota. . . . . . . . . Tennessee. . . . . . . . . . . Texas. . . . . . . . . . . . . . . Utah. . . . . . . . . . . . . . . .
814,137 194,731 1,165,801 5,695,947 409,774
811,341 123,663 1,118,689 5,153,911 376,270
240,375 47,216 306,052 1,398,515 62,811
163,777 28,721 226,939 822,535 103,077
256,757 27,699 346,295 1,723,099 120,332
11,997 1,322 20,331 52,981 4,970
138,435 18,705 219,072 1,156,781 85,080
2,796 71,068 47,112 542,036 33,504
2,322 57,894 6,655 116,270 6,083
Vermont. . . . . . . . . . . . . Virginia. . . . . . . . . . . . . . Washington. . . . . . . . . . West Virginia. . . . . . . . . Wisconsin . . . . . . . . . . . Wyoming. . . . . . . . . . . .
114,697 1,108,879 1,042,200 383,169 827,432 113,501
107,854 974,391 842,159 368,592 773,070 98,696
33,197 265,469 228,812 101,482 229,945 33,783
25,403 268,158 223,543 70,324 178,705 22,968
22,149 281,650 232,037 91,573 183,547 18,362
2,471 17,442 6,857 4,412 5,552 1,927
24,634 141,672 150,910 100,801 175,321 21,656
6,843 134,488 200,041 14,577 54,362 14,805
932 50,622 47,792 0 14,412 14,656
N Not available. Amounts are combined in “Other and nonspecified” federal aid distributed through the state. 1 Includes amounts not shown separately. Note: See Appendix B for a description of state-specific reporting anomalies. State and national totals in this table are lower than the actual totals for these federal programs. This information includes only the revenue received by public school systems and excludes monies received by nonpublic school system organizations, such as state agencies and private entities. The value of school lunch commodities is also excluded. Annual Survey of School System Finances statistics include the finances of charter schools whose charters are held directly by a government or a government agency. Charter schools whose charters are held by nongovernmental entities are deemed to be out of scope for the Annual Survey of School System Finances. Source: U.S. Census Bureau, 2013 Annual Survey of School System Finances. Data are not subject to sampling error, but for information on nonsampling error and definitions, see introductory text. Data users who create their own estimates from these tables should cite the U.S. Census Bureau as the source of the original data only.
2
Public Education Finances: 2013 U.S. Census Bureau
Table 3.
Revenue From State Sources for Public Elementary-Secondary School Systems by State: Fiscal Year 2013 (In thousands of dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see footnotes)
Compensatory programs 5,550,350
Special education 18,169,015
Vocational programs 986,126
Transportation programs 4,183,883
Other and nonspecified state aid1 45,599,077
State payments on behalf of LEA 14,066,924
United States . . . .
Total 272,916,892
General formula assistance 184,361,517
Alabama . . . . . . . . . . . . Alaska. . . . . . . . . . . . . . Arizona . . . . . . . . . . . . . Arkansas. . . . . . . . . . . . California. . . . . . . . . . . .
3,898,347 1,707,449 2,934,165 3,847,045 35,141,208
3,280,844 1,152,263 2,849,321 1,905,348 19,141,429
79,066 0 18,066 196,768 1,171,055
1,580 0 0 265,381 2,905,093
0 0 9,474 18,290 4,114
263,308 73,541 0 0 482,131
273,549 154,810 57,304 1,315,755 10,183,454
0 326,835 0 145,503 1,253,932
Colorado . . . . . . . . . . . . Connecticut. . . . . . . . . . Delaware. . . . . . . . . . . . District of Columbia. . . . Florida. . . . . . . . . . . . . .
3,693,829 3,870,444 1,124,112 X 9,455,562
3,319,183 1,518,871 876,301 X 3,915,570
125 107,055 0 X 0
133,441 520,392 2,860 X 1,041,065
28,906 6,750 0 X 78,958
52,834 70,095 72,697 X 210,178
159,340 829,753 172,254 X 4,209,791
0 817,528 0 X 0
Georgia. . . . . . . . . . . . . Hawaii. . . . . . . . . . . . . . Idaho. . . . . . . . . . . . . . . Illinois. . . . . . . . . . . . . . . Indiana. . . . . . . . . . . . . .
7,577,585 1,962,923 1,278,155 10,392,455 7,503,451
4,726,462 999,007 985,180 4,895,590 6,232,163
396,619 8,150 0 170,729 15,669
988,133 418,284 3,572 851,747 1,309
208,197 7,397 11,407 49,191 5,051
7,291 52,539 62,701 616,011 132
1,179,309 477,546 213,979 1,084,826 255,040
71,574 0 1,316 2,724,361 994,087
Iowa. . . . . . . . . . . . . . . . Kansas. . . . . . . . . . . . . . Kentucky . . . . . . . . . . . . Louisiana. . . . . . . . . . . . Maine. . . . . . . . . . . . . . .
3,118,413 3,193,838 3,960,822 3,370,399 1,046,527
2,342,800 2,365,827 2,339,161 3,266,041 831,606
8,823 0 0 0 0
1,886 422,453 0 13,749 6,091
2,635 0 3,622 0 0
7,085 0 629 0 0
755,184 126,832 508,585 90,609 34,787
0 278,726 1,108,825 0 174,043
Maryland. . . . . . . . . . . . Massachusetts. . . . . . . . Michigan . . . . . . . . . . . . Minnesota . . . . . . . . . . . Mississippi. . . . . . . . . . .
6,093,652 6,428,534 9,882,361 6,792,258 2,213,501
2,978,242 4,169,980 8,022,440 5,015,881 2,104,600
1,149,986 0 269,920 374,991 21,670
308,781 0 872,346 896,619 5,379
0 445 33,519 769 35,562
251,998 288,801 0 61,605 0
652,104 985,354 684,136 442,393 46,290
752,541 983,954 0 0 0
Missouri. . . . . . . . . . . . . Montana. . . . . . . . . . . . . Nebraska. . . . . . . . . . . . Nevada . . . . . . . . . . . . . New Hampshire. . . . . . .
4,235,564 788,329 1,217,306 2,556,472 1,020,089
2,785,317 588,527 897,849 1,057,262 941,014
0 8,782 1,187 0 0
142,923 4,630 189,386 117,438 0
28,091 896 0 1,122 6,731
91,825 12,260 0 0 0
1,187,408 173,234 128,884 1,380,650 72,344
0 0 0 0 0
New Jersey. . . . . . . . . . New Mexico. . . . . . . . . . New York. . . . . . . . . . . . North Carolina. . . . . . . . North Dakota. . . . . . . . .
10,458,175 2,401,884 23,632,698 7,891,977 685,348
6,024,862 2,177,923 14,213,485 7,683,233 464,313
872,357 0 0 61,249 0
919,717 1,760 3,760,267 0 12,768
0 0 0 0 6,079
175,403 97,743 0 2,672 25,021
869,226 124,458 5,658,946 136,776 177,167
1,596,610 0 0 8,047 0
Ohio. . . . . . . . . . . . . . . . Oklahoma . . . . . . . . . . . Oregon. . . . . . . . . . . . . . Pennsylvania. . . . . . . . . Rhode Island. . . . . . . . .
8,990,516 2,890,048 3,041,825 9,764,558 841,875
8,314,007 1,819,691 2,784,960 5,393,093 688,574
8,119 19,577 0 47,986 0
0 0 0 1,038,841 0
1,373 19,071 0 58,113 1,432
0 0 17,568 716,160 0
667,017 850,702 239,297 2,510,365 76,452
0 181,007 0 0 75,417
South Carolina. . . . . . . . South Dakota. . . . . . . . . Tennessee. . . . . . . . . . . Texas. . . . . . . . . . . . . . . Utah. . . . . . . . . . . . . . . .
3,819,285 408,009 4,097,627 19,237,871 2,235,917
901,259 343,263 3,863,696 16,511,411 1,304,024
9,983 273 0 0 39,223
211,767 52,672 0 0 215,483
182,451 0 678 0 76,244
37,133 0 0 0 63,334
2,298,338 3,481 233,253 1,017,469 537,609
178,354 8,320 0 1,708,991 0
Vermont. . . . . . . . . . . . . Virginia. . . . . . . . . . . . . . Washington. . . . . . . . . . West Virginia. . . . . . . . . Wisconsin . . . . . . . . . . . Wyoming. . . . . . . . . . . .
1,431,621 5,874,323 7,160,395 2,027,414 4,839,617 881,114
1,153,553 4,238,206 4,983,988 1,121,838 4,177,007 695,052
44 297,230 192,477 3,171 0 0
162,299 472,742 838,497 6,315 361,349 0
30,900 64,102 0 4,556 0 0
1,355 0 321,945 24,181 23,707 0
20,542 802,043 823,488 253,328 277,554 186,062
62,928 0 0 614,025 0 0
Geographic area
X Not applicable. 1 Includes staff improvement programs, bilingual education programs, gifted and talented programs, school lunch programs, capital outlay and debt service programs, nonspecified, and all other revenue from state sources. Note: See Appendix B for a description of state-specific reporting anomalies. Due to the varying content of individual state aid programs, this information should not be used to compare the fiscal commitments of the states to the objectives of the specific programs shown in this table. Annual Survey of School System Finances statistics include the finances of charter schools whose charters are held directly by a government or a government agency. Charter schools whose charters are held by nongovernmental entities are deemed to be out of scope for the Annual Survey of School System Finances. Source: U.S. Census Bureau, 2013 Annual Survey of School System Finances. Data are not subject to sampling error, but for information on nonsampling error and definitions, see introductory text. Data users who create their own estimates from these tables should cite the U.S. Census Bureau as the source of the original data only.
Public Education Finances: 2013 U.S. Census Bureau
3
Table 4.
Revenue From Local Sources for Public Elementary-Secondary School Systems by State: Fiscal Year 2013 (In thousands of dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see footnotes)
Geographic area
Other taxes 8,299,633
Parent government contributions 48,303,555
Nonschool local government 8,192,179
School lunch charges 6,009,418
Tuition and transportation charges 1,318,057
Other charges1 6,986,814
Other local revenue 15,340,072
United States . . . .
Total 270,645,402
Property taxes 176,195,674
Alabama . . . . . . . . . . . . Alaska. . . . . . . . . . . . . . Arizona . . . . . . . . . . . . . Arkansas. . . . . . . . . . . . California. . . . . . . . . . . .
2,443,158 516,689 3,985,395 631,643 23,468,448
1,099,427 X 3,016,347 396,916 16,806,765
56,969 X 0 1,364 552,532
X 463,921 4,339 X 833,787
671,810 0 294,685 8,870 1,791,742
116,826 9,768 89,341 53,027 385,962
5,267 172 3,617 10,242 65,062
209,738 18,871 131,249 90,409 597,127
283,121 23,957 445,817 70,815 2,435,471
Colorado . . . . . . . . . . . . Connecticut. . . . . . . . . . Delaware. . . . . . . . . . . . District of Columbia. . . . Florida. . . . . . . . . . . . . .
4,392,164 5,801,990 604,386 1,170,162 12,191,525
3,623,574 X 506,396 X 9,907,488
4,198 X 0 X 502,917
X 5,233,760 X 1,145,303 X
18,738 413,333 0 0 0
86,942 122,827 13,785 740 267,446
98,093 5,167 0 607 12,766
242,990 4,037 893 4,030 945,868
317,629 22,866 83,312 19,482 555,040
Georgia. . . . . . . . . . . . . Hawaii. . . . . . . . . . . . . . Idaho. . . . . . . . . . . . . . . Illinois. . . . . . . . . . . . . . . Indiana. . . . . . . . . . . . . .
8,065,837 58,069 498,783 16,688,203 3,505,091
5,233,390 X 429,917 15,423,272 2,422,776
1,734,005 X 0 0 1,630
X 0 X X 0
270,832 0 85 124,809 300,668
186,933 25,879 23,910 234,130 191,740
30,401 4,714 7,323 85,718 6,140
289,721 11,747 6,186 273,325 134,175
320,555 15,729 31,362 546,949 447,962
Iowa. . . . . . . . . . . . . . . . Kansas. . . . . . . . . . . . . . Kentucky . . . . . . . . . . . . Louisiana. . . . . . . . . . . . Maine. . . . . . . . . . . . . . .
2,452,461 2,051,126 2,386,459 3,484,625 1,361,267
1,988,375 1,604,028 1,734,728 1,477,638 754,531
177,942 0 409,346 1,708,323 0
X X X 0 531,020
4,878 120,352 38,785 43,197 15,663
107,450 81,666 92,416 44,845 29,980
14,739 6,962 9,073 10,202 5,847
49,514 49,141 12,329 7,890 5,721
109,563 188,977 89,782 192,530 18,505
Maryland. . . . . . . . . . . . Massachusetts. . . . . . . . Michigan . . . . . . . . . . . . Minnesota . . . . . . . . . . . Mississippi. . . . . . . . . . .
6,888,206 8,732,961 5,861,099 3,264,242 1,511,995
X X 4,957,490 2,104,741 1,213,060
X X 0 0 17,295
6,636,787 7,011,613 X X 3,465
0 1,146,500 25,311 220,815 16,809
104,793 136,729 164,400 183,168 49,582
14,145 140,096 40,000 112,708 6,160
19,480 40,271 355,643 208,960 121,298
113,001 257,752 318,255 433,850 84,326
Missouri. . . . . . . . . . . . . Montana. . . . . . . . . . . . . Nebraska. . . . . . . . . . . . Nevada . . . . . . . . . . . . . New Hampshire. . . . . . .
4,900,767 652,713 2,211,092 1,181,811 1,691,687
3,830,339 414,136 1,818,972 1,080,253 1,371,227
212,680 0 165,805 2,268 0
X X X X 244,177
200,483 140,688 17,903 1,535 42
137,967 18,988 64,229 26,622 36,802
25,476 3,444 1,608 12,112 7,687
248,130 39,268 79,480 4,431 4,600
245,692 36,189 63,095 54,590 27,152
New Jersey . . . . . . . . . . New Mexico. . . . . . . . . . New York. . . . . . . . . . . . North Carolina. . . . . . . . North Dakota. . . . . . . . .
15,449,220 597,419 32,430,464 3,257,536 530,337
12,737,211 481,539 17,294,107 X 382,705
0 0 33,928 X 0
893,207 X 11,541,643 2,722,176 X
254,932 0 255,997 0 24,599
241,870 23,451 270,010 212,535 28,280
51,089 0 44,266 0 1,777
287,781 27,298 111,224 82,738 28,605
983,130 65,131 2,879,289 240,087 64,371
Ohio. . . . . . . . . . . . . . . . Oklahoma . . . . . . . . . . . Oregon. . . . . . . . . . . . . . Pennsylvania. . . . . . . . . Rhode Island. . . . . . . . .
11,019,419 2,270,083 2,508,173 15,210,613 1,226,290
8,910,896 1,650,551 2,033,775 12,199,032 108,785
394,298 14,604 0 2,080,861 0
X X X X 1,086,203
174,751 198,264 109,566 60,440 0
247,923 75,011 41,965 310,589 15,359
87,604 23,269 24,542 55,743 1,513
689,672 196,418 115,748 91,606 7,916
514,275 111,966 182,577 412,342 6,514
South Carolina. . . . . . . . South Dakota. . . . . . . . . Tennessee. . . . . . . . . . . Texas. . . . . . . . . . . . . . . Utah. . . . . . . . . . . . . . . .
3,608,526 711,591 3,622,027 24,974,745 1,656,221
2,736,166 585,911 60,869 22,923,735 1,466,436
169,801 35,415 0 0 0
X X 2,414,501 0 X
237,894 3,207 681,160 68,203 0
82,187 28,125 119,156 640,013 54,080
11,438 4,864 9,167 79,951 15,235
154,605 20,592 240,779 394,311 27,619
216,435 33,477 96,395 868,532 92,851
Vermont. . . . . . . . . . . . . Virginia. . . . . . . . . . . . . . Washington. . . . . . . . . . West Virginia. . . . . . . . . Wisconsin . . . . . . . . . . . Wyoming. . . . . . . . . . . .
72,591 8,000,628 3,947,651 1,064,396 5,134,855 698,563
1,219 X 3,314,633 960,086 4,650,985 481,247
917 X 2,249 16,026 0 4,260
X 7,527,477 X X 10,176 X
2,407 0 13,588 4,366 34,036 180,236
17,560 220,818 102,226 18,491 154,653 16,223
3,203 54,708 94,999 4,295 4,655 191
5,962 18,018 161,282 10,203 104,747 3,168
41,323 179,607 258,674 50,929 175,603 13,238
X Not applicable. 1 Includes textbook sales and rentals, district activity receipts, rents and royalties, nonspecified student fees, and other sales and service revenues. Note: See Appendix B for a description of state-specific reporting anomalies. Revenue from other school systems are excluded to avoid double counting. Some data appear under local sources for Hawaii’s state-operated school system for consistency with data presented for all other school systems. Refer to the introductory text for an explanation concerning tax revenue for dependent school systems. Annual Survey of School System Finances statistics include the finances of charter schools whose charters are held directly by a government or a government agency. Charter schools whose charters are held by nongovernmental entities are deemed to be out of scope for the Annual Survey of School System Finances. Source: U.S. Census Bureau, 2013 Annual Survey of School System Finances. Data are not subject to sampling error, but for information on nonsampling error and definitions, see introductory text. Data users who create their own estimates from these tables should cite the U.S. Census Bureau as the source of the original data only.
4
Public Education Finances: 2013 U.S. Census Bureau
Table 5.
Percentage Distribution of Public Elementary-Secondary School System Revenue by Source and State: Fiscal Year 2013 (Detail may not add to total because of rounding)
Federal sources
State sources
Geographic area
Local sources Taxes and parent government Other local contributions governments 38.9 1.4
United States . . . .
Total 100.0
Total 9.1
Title I 2.4
Total 45.6
General formula assistance 30.8
Alabama . . . . . . . . . . . . Alaska. . . . . . . . . . . . . . Arizona . . . . . . . . . . . . . Arkansas. . . . . . . . . . . . California. . . . . . . . . . . .
100.0 100.0 100.0 100.0 100.0
11.3 12.6 14.6 11.3 11.8
3.6 1.8 4.0 3.2 2.9
54.5 67.1 36.2 76.2 52.9
45.9 45.3 35.2 37.7 28.8
34.2 20.3 49.2 12.5 35.3
16.2 18.2 37.3 7.9 27.4
9.4 0.0 3.6 0.2 2.7
4.6 1.1 2.8 3.0 1.6
Colorado . . . . . . . . . . . . Connecticut. . . . . . . . . . Delaware. . . . . . . . . . . . District of Columbia. . . . Florida. . . . . . . . . . . . . .
100.0 100.0 100.0 100.0 100.0
7.9 4.3 8.0 10.0 12.3
1.9 1.1 2.1 2.5 3.4
42.1 38.3 59.8 X 38.3
37.8 15.0 46.6 X 15.9
50.0 57.4 32.2 90.0 49.4
41.3 51.8 26.9 88.1 42.2
0.2 4.1 0.0 0.0 0.0
4.9 1.3 0.8 0.4 5.0
Georgia. . . . . . . . . . . . . Hawaii. . . . . . . . . . . . . . Idaho. . . . . . . . . . . . . . . Illinois. . . . . . . . . . . . . . . Indiana. . . . . . . . . . . . . .
100.0 100.0 100.0 100.0 100.0
10.3 13.3 11.8 7.9 8.2
3.1 2.0 2.7 2.2 2.1
43.4 84.2 63.4 35.4 62.6
27.1 42.8 48.9 16.7 52.0
46.2 2.5 24.7 56.8 29.2
39.9 0.0 21.3 52.5 20.2
1.6 0.0 0.0 0.4 2.5
2.9 1.8 1.9 2.0 2.8
Iowa. . . . . . . . . . . . . . . . Kansas. . . . . . . . . . . . . . Kentucky . . . . . . . . . . . . Louisiana. . . . . . . . . . . . Maine. . . . . . . . . . . . . . .
100.0 100.0 100.0 100.0 100.0
7.6 7.4 12.0 15.2 7.5
1.6 2.1 3.4 3.8 2.1
51.7 56.4 54.9 41.7 40.2
38.9 41.8 32.4 40.4 31.9
40.7 36.2 33.1 43.1 52.3
35.9 28.3 29.7 39.4 49.4
0.1 2.1 0.5 0.5 0.6
2.8 2.4 1.6 0.8 1.6
Maryland. . . . . . . . . . . . Massachusetts. . . . . . . . Michigan . . . . . . . . . . . . Minnesota . . . . . . . . . . . Mississippi. . . . . . . . . . .
100.0 100.0 100.0 100.0 100.0
6.0 5.1 9.4 6.1 16.0
1.4 1.2 2.5 1.5 4.5
44.1 40.2 56.9 63.5 49.9
21.6 26.1 46.2 46.9 47.5
49.9 54.7 33.7 30.5 34.1
48.1 43.9 28.5 19.7 27.8
0.0 7.2 0.1 2.1 0.4
1.0 2.0 3.2 4.7 4.0
Missouri. . . . . . . . . . . . . Montana. . . . . . . . . . . . . Nebraska. . . . . . . . . . . . Nevada . . . . . . . . . . . . . New Hampshire. . . . . . .
100.0 100.0 100.0 100.0 100.0
8.9 12.8 9.7 9.5 5.7
2.2 3.4 2.4 3.0 1.4
42.2 47.7 32.1 61.9 35.5
27.8 35.6 23.7 25.6 32.7
48.9 39.5 58.3 28.6 58.8
40.3 25.1 52.3 26.2 56.2
2.0 8.5 0.5 0.0 0.0
4.1 3.7 3.8 1.0 1.7
New Jersey. . . . . . . . . . New Mexico. . . . . . . . . . New York. . . . . . . . . . . . North Carolina. . . . . . . . North Dakota. . . . . . . . .
100.0 100.0 100.0 100.0 100.0
4.1 14.8 5.6 12.4 10.7
1.0 3.8 1.7 3.3 3.0
38.7 68.3 39.8 62.0 50.3
22.3 61.9 23.9 60.4 34.1
57.2 17.0 54.6 25.6 38.9
50.4 13.7 48.6 21.4 28.1
0.9 0.0 0.4 0.0 1.8
2.1 1.4 0.7 2.3 4.3
Ohio. . . . . . . . . . . . . . . . Oklahoma . . . . . . . . . . . Oregon. . . . . . . . . . . . . . Pennsylvania. . . . . . . . . Rhode Island. . . . . . . . .
100.0 100.0 100.0 100.0 100.0
7.9 12.2 7.8 7.6 8.6
2.4 3.1 2.5 2.4 2.2
41.4 49.2 50.5 36.1 37.2
38.3 31.0 46.2 20.0 30.4
50.7 38.6 41.7 56.3 54.2
42.8 28.3 33.8 52.8 52.8
0.8 3.4 1.8 0.2 0.0
4.7 5.0 3.0 1.7 1.1
South Carolina. . . . . . . . South Dakota. . . . . . . . . Tennessee. . . . . . . . . . . Texas. . . . . . . . . . . . . . . Utah. . . . . . . . . . . . . . . .
100.0 100.0 100.0 100.0 100.0
9.9 14.8 13.1 11.4 9.5
2.9 3.6 3.4 2.8 1.5
46.3 31.0 46.1 38.5 52.0
10.9 26.1 43.5 33.1 30.3
43.8 54.1 40.8 50.0 38.5
35.3 47.3 27.9 45.9 34.1
2.9 0.2 7.7 0.1 0.0
3.0 4.1 4.2 2.2 2.3
Vermont. . . . . . . . . . . . . Virginia. . . . . . . . . . . . . . Washington. . . . . . . . . . West Virginia. . . . . . . . . Wisconsin . . . . . . . . . . . Wyoming. . . . . . . . . . . .
100.0 100.0 100.0 100.0 100.0 100.0
7.1 7.4 8.6 11.0 7.7 6.7
2.1 1.8 1.9 2.9 2.1 2.0
88.4 39.2 58.9 58.3 44.8 52.0
71.3 28.3 41.0 32.3 38.7 41.1
4.5 53.4 32.5 30.6 47.5 41.3
0.1 50.2 27.3 28.1 43.2 28.7
0.1 0.0 0.1 0.1 0.3 10.6
1.7 2.0 3.0 0.9 2.4 1.2
1
1
Total1 45.3
Charges 2.4
X Not applicable. 1 Includes amounts not shown separately. Note: See Appendix B for a description of state-specific reporting anomalies. Revenue from other school systems are excluded to avoid double counting. Some data appear under local sources for Hawaii’s state-operated school system for consistency with data presented for all other school systems. Annual Survey of School System Finances statistics include the finances of charter schools whose charters are held directly by a government or a government agency. Charter schools whose charters are held by nongovernmental entities are deemed to be out of scope for the Annual Survey of School System Finances. Source: U.S. Census Bureau, 2013 Annual Survey of School System Finances. Data are not subject to sampling error, but for information on nonsampling error and definitions, see introductory text. Data users who create their own estimates from these tables should cite the U.S. Census Bureau as the source of the original data only.
Public Education Finances: 2013 U.S. Census Bureau
5
Table 6.
Current Spending of Public Elementary-Secondary School Systems by State: Fiscal Year 2013 (In thousands of dollars. Detail may not add to total because of rounding)
Geographic area
All functions Salaries Employee and wages benefits 307,334,361 116,266,125
Total 321,311,163
Instruction Salaries and wages 207,952,368
Employee benefits 77,694,492
Support services Salaries Employee Total and wages benefits 181,716,794 89,941,172 34,982,410
All other functions 27,524,838
United States . . . .
Total 530,552,795
Alabama . . . . . . . . . . . . Alaska. . . . . . . . . . . . . . Arizona . . . . . . . . . . . . . Arkansas. . . . . . . . . . . . California. . . . . . . . . . . .
6,641,973 2,394,256 6,836,563 4,521,591 58,252,145
3,755,884 1,068,535 4,187,094 2,693,647 34,562,283
1,402,401 800,952 1,191,288 743,221 12,948,071
3,747,993 1,324,649 3,824,071 2,545,564 34,194,878
2,462,600 680,808 2,667,523 1,735,236 22,664,506
870,392 519,797 721,495 475,697 7,964,114
2,317,243 982,442 2,643,742 1,694,335 20,595,508
1,114,445 362,703 1,419,858 864,367 10,548,639
440,355 272,553 397,770 238,634 4,414,227
576,737 87,165 368,750 281,692 3,461,759
Colorado . . . . . . . . . . . . Connecticut. . . . . . . . . . Delaware. . . . . . . . . . . . District of Columbia. . . . Florida. . . . . . . . . . . . . .
7,431,842 8,888,729 1,689,501 883,150 23,144,871
4,676,263 4,971,547 904,428 509,306 13,213,443
1,252,520 2,203,084 442,474 72,955 3,795,674
4,292,898 5,562,212 1,030,897 559,940 13,833,236
3,007,694 3,496,882 625,614 379,038 8,445,361
812,475 1,537,742 324,827 50,376 2,328,651
2,773,716 2,966,636 560,882 283,385 7,622,221
1,517,101 1,320,330 242,294 129,759 4,205,299
397,469 616,545 109,563 22,457 1,264,349
365,228 359,881 97,722 39,825 1,689,414
Georgia. . . . . . . . . . . . . Hawaii. . . . . . . . . . . . . . Idaho. . . . . . . . . . . . . . . Illinois. . . . . . . . . . . . . . . Indiana. . . . . . . . . . . . . .
15,444,120 2,199,261 1,852,239 25,785,007 9,658,654
9,492,288 1,194,185 1,137,354 14,230,354 5,336,084
3,141,154 451,975 390,334 6,530,891 2,856,040
9,555,687 1,283,872 1,113,400 15,285,224 5,535,933
6,445,260 822,899 784,021 9,688,999 3,550,883
2,282,367 304,591 261,503 4,264,550 1,831,718
4,956,142 770,643 631,575 9,513,601 3,595,471
2,750,340 322,183 320,156 4,247,522 1,575,883
758,408 129,902 114,032 2,131,957 957,221
932,291 144,746 107,264 986,182 527,250
Iowa. . . . . . . . . . . . . . . . Kansas. . . . . . . . . . . . . . Kentucky . . . . . . . . . . . . Louisiana. . . . . . . . . . . . Maine. . . . . . . . . . . . . . .
5,177,697 4,808,207 6,444,524 7,057,261 2,335,644
3,252,299 2,819,453 4,000,354 3,892,569 1,359,057
1,084,305 857,808 1,483,505 1,837,485 535,547
3,174,989 2,969,201 3,663,594 3,963,343 1,351,259
2,206,613 1,890,120 2,591,470 2,511,460 910,679
729,156 573,728 898,963 1,157,964 362,211
1,748,683 1,595,974 2,323,851 2,657,751 867,538
947,621 842,210 1,238,794 1,229,977 414,009
324,619 253,607 510,473 598,575 159,894
254,025 243,032 457,079 436,167 116,847
Maryland. . . . . . . . . . . . Massachusetts. . . . . . . . Michigan . . . . . . . . . . . . Minnesota . . . . . . . . . . . Mississippi. . . . . . . . . . .
11,904,963 14,325,029 15,409,441 9,329,694 4,023,621
6,978,816 8,141,452 7,982,195 5,614,903 2,364,085
3,180,395 3,058,976 4,358,559 1,830,803 785,763
7,303,090 9,097,982 8,885,537 5,826,404 2,274,357
4,694,569 5,657,379 5,358,386 4,000,751 1,539,400
2,158,328 2,192,225 2,923,270 1,300,046 499,380
4,243,954 4,759,997 5,675,448 2,652,321 1,465,175
2,168,300 2,265,066 2,493,019 1,204,363 711,895
968,166 811,959 1,369,356 409,790 239,454
357,919 467,050 848,456 850,969 284,089
Missouri. . . . . . . . . . . . . Montana. . . . . . . . . . . . . Nebraska. . . . . . . . . . . . Nevada . . . . . . . . . . . . . New Hampshire. . . . . . .
8,788,558 1,526,973 3,513,122 3,622,259 2,598,940
5,412,054 882,489 2,048,126 2,146,940 1,436,568
1,610,952 269,907 698,922 849,149 620,151
5,139,610 907,018 2,318,463 2,058,538 1,642,945
3,596,026 602,850 1,478,733 1,353,385 1,042,544
1,057,118 179,557 514,339 531,828 447,438
3,082,015 545,326 1,026,626 1,396,907 879,507
1,594,787 259,580 510,398 755,932 367,259
485,655 83,211 167,276 302,638 164,786
566,933 74,629 168,033 166,814 76,488
New Jersey. . . . . . . . . . New Mexico. . . . . . . . . . New York. . . . . . . . . . . . North Carolina. . . . . . . . North Dakota. . . . . . . . .
24,972,384 2,951,635 55,065,814 12,383,103 1,214,572
13,902,121 1,762,465 29,043,887 7,732,059 725,936
5,614,568 568,323 14,873,282 2,543,632 240,827
14,819,615 1,709,797 38,756,656 7,681,386 718,970
9,098,916 1,172,360 21,982,572 5,292,479 496,352
3,443,154 372,045 11,603,440 1,722,074 168,486
9,209,429 1,096,508 14,846,782 3,957,680 400,607
4,534,311 550,014 6,421,323 2,156,954 202,194
1,922,259 181,014 3,173,005 718,028 66,038
943,340 145,330 1,462,376 744,037 94,995
Ohio. . . . . . . . . . . . . . . . Oklahoma . . . . . . . . . . . Oregon. . . . . . . . . . . . . . Pennsylvania. . . . . . . . . Rhode Island. . . . . . . . .
19,171,915 5,176,307 5,557,770 24,371,778 2,127,835
10,883,202 2,967,361 2,829,883 12,336,845 1,160,647
4,154,560 976,666 1,583,441 5,619,813 504,989
10,878,561 2,800,189 3,261,733 15,456,205 1,265,936
6,964,167 1,918,599 1,832,772 8,679,147 803,144
2,465,816 636,404 1,001,107 3,905,553 339,301
7,376,469 1,972,011 2,067,538 7,737,010 765,178
3,600,205 928,927 933,647 3,350,787 355,482
1,542,766 298,418 541,464 1,584,035 165,005
916,885 404,107 228,499 1,178,563 96,721
South Carolina. . . . . . . . South Dakota. . . . . . . . . Tennessee. . . . . . . . . . . Texas. . . . . . . . . . . . . . . Utah. . . . . . . . . . . . . . . .
6,981,750 1,118,894 8,221,138 40,962,488 3,768,028
4,103,191 662,137 5,114,096 27,760,134 2,372,221
1,392,880 191,739 1,626,824 4,666,974 931,966
3,933,177 663,258 4,905,871 24,226,519 2,361,179
2,687,676 451,655 3,499,704 18,756,487 1,720,917
891,869 127,850 1,125,661 3,039,367 638,308
2,621,911 390,637 2,780,452 14,150,552 1,097,484
1,292,408 188,924 1,402,385 8,151,154 587,438
442,978 56,785 435,087 1,397,626 265,285
426,662 64,999 534,815 2,585,417 309,365
Vermont. . . . . . . . . . . . . Virginia. . . . . . . . . . . . . . Washington. . . . . . . . . . West Virginia. . . . . . . . . Wisconsin . . . . . . . . . . . Wyoming. . . . . . . . . . . .
1,531,472 13,945,891 10,226,074 3,183,386 9,685,431 1,445,295
852,614 8,673,362 6,281,751 1,738,035 5,311,076 857,283
333,425 3,295,999 2,147,683 879,917 2,475,886 357,470
935,593 8,445,746 5,911,337 1,828,234 5,637,545 846,872
575,042 5,739,882 4,026,001 1,103,632 3,703,704 555,471
226,928 2,161,322 1,339,216 556,408 1,627,969 226,368
538,853 4,874,065 3,777,476 1,130,079 3,551,036 546,422
258,630 2,683,899 2,122,683 538,004 1,452,581 285,133
100,101 1,035,577 744,008 288,580 786,710 122,740
57,026 626,080 537,261 225,073 496,850 52,001
1
1
Includes amounts not shown separately. Note: See Appendix B for a description of state-specific reporting anomalies. Payments to other school systems are excluded from this table. Expenditures for adult education, community services, and other nonelementary-secondary programs are included under “Total” current spending and “All other functions,” but are excluded in the per pupil data displayed in Tables 8, 11, 14, 18, and 20. Annual Survey of School System Finances statistics include the finances of charter schools whose charters are held directly by a government or a government agency. Charter schools whose charters are held by nongovernmental entities are deemed to be out of scope for the Annual Survey of School System Finances. Source: U.S. Census Bureau, 2013 Annual Survey of School System Finances. Data are not subject to sampling error, but for information on nonsampling error and definitions, see introductory text. Data users who create their own estimates from these tables should cite the U.S. Census Bureau as the source of the original data only. 1
6
Public Education Finances: 2013 U.S. Census Bureau
Table 7.
Support Services Expenditure for Public Elementary-Secondary School Systems by Function and State: Fiscal Year 2013 (In thousands of dollars. Detail may not add to total because of rounding)
School administration 28,280,609
Operation and maintenance of plant 48,751,120
Pupil transportation 23,412,240
Other and nonspecified support services 18,187,379
147,150 34,114 80,949 100,547 595,351
400,839 146,391 318,146 230,353 3,773,568
617,895 281,452 770,620 439,267 5,553,083
333,311 73,114 331,980 181,825 1,419,231
146,140 85,924 221,959 129,947 3,002,780
401,800 264,700 30,670 37,376 1,400,647
117,656 185,553 17,321 84,160 200,571
511,186 509,883 91,658 66,796 1,253,557
688,746 788,027 170,447 70,672 2,308,827
225,701 457,700 91,177 7,143 918,793
472,614 202,239 88,927 3,869 566,642
714,494 201,185 102,593 1,717,413 458,902
795,837 88,148 79,814 1,018,635 370,013
197,124 11,598 38,137 1,034,209 186,378
938,305 136,307 105,787 1,306,110 557,561
1,140,559 208,954 168,542 2,203,881 1,058,235
716,549 68,883 91,682 1,203,260 601,281
453,274 55,568 45,020 1,030,093 363,101
1,748,683 1,595,974 2,323,851 2,657,751 867,538
292,389 230,165 293,531 436,602 157,919
247,025 184,095 358,369 364,032 112,641
129,497 117,239 148,342 179,587 78,052
295,055 276,799 368,263 406,581 128,085
438,417 465,889 568,926 656,243 240,817
194,280 191,318 417,715 418,298 120,026
152,020 130,469 168,705 196,408 29,998
Maryland. . . . . . . . . . . . Massachusetts. . . . . . . . Michigan . . . . . . . . . . . . Minnesota . . . . . . . . . . . Mississippi. . . . . . . . . . .
4,243,954 4,759,997 5,675,448 2,652,321 1,465,175
540,050 1,025,925 1,200,020 241,399 195,543
644,686 790,342 730,410 394,573 201,139
119,889 185,953 246,291 268,426 125,709
841,812 591,882 811,118 352,549 237,588
1,096,682 1,228,893 1,284,649 648,475 407,255
663,531 606,399 667,060 500,806 202,940
337,304 330,603 735,900 246,093 95,001
Missouri. . . . . . . . . . . . . Montana. . . . . . . . . . . . . Nebraska. . . . . . . . . . . . Nevada . . . . . . . . . . . . . New Hampshire. . . . . . .
3,082,015 545,326 1,026,626 1,396,907 879,507
406,465 95,762 146,378 191,684 198,332
378,534 58,245 109,848 216,596 82,074
282,662 47,092 101,972 45,981 88,971
501,099 83,670 166,680 263,027 145,280
861,916 149,437 297,492 378,648 218,814
446,290 75,231 111,504 165,047 116,013
205,049 35,889 92,752 135,924 30,023
New Jersey. . . . . . . . . . New Mexico. . . . . . . . . . New York. . . . . . . . . . . . North Carolina. . . . . . . . North Dakota. . . . . . . . .
9,209,429 1,096,508 14,846,782 3,957,680 400,607
2,466,759 293,482 1,618,219 650,743 50,297
753,044 79,641 1,277,001 404,399 42,327
470,374 59,217 874,086 135,051 52,602
1,154,976 171,831 1,944,205 777,518 59,870
2,525,812 307,031 4,502,536 1,050,738 109,411
1,253,203 103,918 3,125,167 560,222 51,633
585,261 81,388 1,505,568 379,009 34,467
Ohio. . . . . . . . . . . . . . . . Oklahoma . . . . . . . . . . . Oregon. . . . . . . . . . . . . . Pennsylvania. . . . . . . . . Rhode Island. . . . . . . . .
7,376,469 1,972,011 2,067,538 7,737,010 765,178
1,196,541 355,776 385,660 1,217,821 223,344
1,167,164 223,153 197,689 766,317 71,235
497,831 175,201 71,084 622,154 27,030
965,009 290,331 347,002 927,265 98,330
1,633,106 574,452 448,235 2,093,674 161,614
897,954 182,921 262,412 1,338,032 102,871
1,018,864 170,177 355,456 771,747 80,754
South Carolina. . . . . . . . South Dakota. . . . . . . . . Tennessee. . . . . . . . . . . Texas. . . . . . . . . . . . . . . Utah. . . . . . . . . . . . . . . .
2,621,911 390,637 2,780,452 14,150,552 1,097,484
541,290 60,685 378,075 2,033,788 129,457
411,126 44,483 538,025 2,063,904 147,920
68,023 38,114 200,810 610,173 35,807
422,743 53,585 489,900 2,306,431 217,553
662,810 115,358 705,450 4,420,427 342,234
282,065 41,815 318,538 1,202,643 124,850
233,854 36,597 149,654 1,513,186 99,663
Vermont. . . . . . . . . . . . . Virginia. . . . . . . . . . . . . . Washington. . . . . . . . . . West Virginia. . . . . . . . . Wisconsin . . . . . . . . . . . Wyoming. . . . . . . . . . . .
538,853 4,874,065 3,777,476 1,130,079 3,551,036 546,422
122,098 687,627 683,844 155,635 462,795 84,525
67,974 890,141 612,590 130,048 468,551 85,229
35,657 215,167 112,930 60,588 261,949 28,579
101,185 813,109 601,886 168,941 474,196 78,808
125,836 1,305,270 913,870 319,397 880,143 141,956
49,592 744,281 418,473 239,502 422,841 71,219
36,511 218,470 433,883 55,968 580,561 56,106
United States . . . .
Total 181,716,794
Pupil support services 29,006,260
Instructional staff support services 24,230,278
General administration 9,848,908
Alabama . . . . . . . . . . . . Alaska. . . . . . . . . . . . . . Arizona . . . . . . . . . . . . . Arkansas. . . . . . . . . . . . California. . . . . . . . . . . .
2,317,243 982,442 2,643,742 1,694,335 20,595,508
374,123 196,213 534,032 231,179 3,053,719
297,785 165,234 386,056 381,217 3,197,776
Colorado . . . . . . . . . . . . Connecticut. . . . . . . . . . Delaware. . . . . . . . . . . . District of Columbia. . . . Florida. . . . . . . . . . . . . .
2,773,716 2,966,636 560,882 283,385 7,622,221
356,013 558,534 70,682 13,369 973,184
Georgia. . . . . . . . . . . . . Hawaii. . . . . . . . . . . . . . Idaho. . . . . . . . . . . . . . . Illinois. . . . . . . . . . . . . . . Indiana. . . . . . . . . . . . . .
4,956,142 770,643 631,575 9,513,601 3,595,471
Iowa. . . . . . . . . . . . . . . . Kansas. . . . . . . . . . . . . . Kentucky . . . . . . . . . . . . Louisiana. . . . . . . . . . . . Maine. . . . . . . . . . . . . . .
Geographic area
Note: See Appendix B for a description of state-specific reporting anomalies. Payments to other school systems are excluded from this table. Expenditures for adult education, community services, and other nonelementary-secondary programs are also excluded. Annual Survey of School System Finances statistics include the finances of charter schools whose charters are held directly by a government or a government agency. Charter schools whose charters are held by nongovernmental entities are deemed to be out of scope for the Annual Survey of School System Finances. Source: U.S. Census Bureau, 2013 Annual Survey of School System Finances. Data are not subject to sampling error, but for information on nonsampling error and definitions, see introductory text. Data users who create their own estimates from these tables should cite the U.S. Census Bureau as the source of the original data only.
Public Education Finances: 2013 U.S. Census Bureau
7
Table 8.
Per Pupil Amounts for Current Spending of Public Elementary-Secondary School Systems by State: Fiscal Year 2013 (In dollars)
Instruction Salaries and 1 Total wages 6,480 4,305
Support services Instructional staff Pupil support support 601 502
General administration 204
School administration 586
400 1,260 410 798 515
198 260 86 210 96
538 1,117 338 482 608
418 1,079 596 303 363
472 511 258 846 523
138 358 146 1,905 75
601 985 772 1,512 468
2,945 4,171 2,321 4,596 3,586
425 1,089 377 830 458
473 477 293 492 369
117 63 140 500 186
558 738 389 631 556
1,460 1,174 1,312 1,725 1,961
3,501 3,266 3,392 3,960 4,697
585 471 429 651 855
495 377 523 542 610
259 240 217 268 423
591 567 538 606 694
5,464 6,130 3,880 4,986 3,123
2,512 2,375 2,117 1,620 1,013
4,939 5,158 4,109 3,305 2,973
629 1,112 869 301 397
750 856 529 492 408
140 201 178 335 255
980 641 587 439 482
5,728 6,352 7,646 4,768 8,660
4,008 4,222 4,876 3,134 5,554
1,178 1,257 1,696 1,232 2,384
3,435 3,819 3,386 3,235 4,686
453 671 483 444 1,057
422 408 362 502 437
315 330 336 106 474
558 586 550 609 774
4,194 1,737 5,656 1,732 2,384
10,102 5,225 13,756 5,232 7,117
6,797 3,583 8,359 3,605 4,913
2,572 1,137 4,412 1,173 1,668
6,880 3,351 5,646 2,696 3,965
1,843 897 615 443 498
563 243 486 275 419
351 181 332 92 521
863 525 739 530 593
6,744 4,419 5,017 7,598 8,509
2,575 1,455 2,807 3,461 3,702
6,220 4,170 5,517 8,557 8,415
4,316 2,857 3,250 5,345 5,888
1,528 948 1,775 2,405 2,488
4,571 2,937 3,666 4,765 5,610
741 530 684 750 1,637
723 332 351 472 522
308 261 126 383 198
598 432 615 571 721
9,514 8,470 8,208 8,299 6,555
5,681 5,082 5,153 5,668 4,219
1,929 1,472 1,639 953 1,657
5,349 5,019 4,943 4,947 4,199
3,721 3,466 3,526 3,830 3,060
1,235 981 1,134 621 1,135
3,630 2,998 2,802 2,889 1,952
749 466 381 415 230
569 341 542 421 263
94 293 202 125 64
585 411 494 471 387
16,377 10,960 9,672 11,132 11,071 15,700
9,534 6,857 5,977 6,156 6,149 9,366
3,729 2,606 2,044 3,117 2,866 3,905
9,849 6,673 5,625 6,476 6,527 9,252
6,430 4,538 3,831 3,909 4,288 6,069
2,538 1,709 1,274 1,971 1,885 2,473
6,026 3,853 3,595 4,003 4,111 5,970
1,365 544 651 551 536 923
760 704 583 461 542 931
399 170 107 215 303 312
1,131 643 573 598 549 861
1
United States . . . .
Total 10,700
Salaries and wages 6,363
Employee benefits 2,407
Alabama . . . . . . . . . . . . Alaska. . . . . . . . . . . . . . Arizona . . . . . . . . . . . . . Arkansas. . . . . . . . . . . . California. . . . . . . . . . . .
8,755 18,175 7,208 9,394 9,220
5,045 8,151 4,446 5,639 5,567
1,884 6,110 1,265 1,556 2,085
5,031 10,105 4,016 5,319 5,507
Colorado . . . . . . . . . . . . Connecticut. . . . . . . . . . Delaware. . . . . . . . . . . . District of Columbia. . . . Florida. . . . . . . . . . . . . .
8,647 16,631 13,833 17,953 8,433
5,495 9,601 7,620 11,528 4,930
1,472 4,255 3,728 1,651 1,416
Georgia. . . . . . . . . . . . . Hawaii. . . . . . . . . . . . . . Idaho. . . . . . . . . . . . . . . Illinois. . . . . . . . . . . . . . . Indiana. . . . . . . . . . . . . .
9,099 11,823 6,791 12,288 9,566
5,641 6,463 4,180 6,875 5,321
Iowa. . . . . . . . . . . . . . . . Kansas. . . . . . . . . . . . . . Kentucky . . . . . . . . . . . . Louisiana. . . . . . . . . . . . Maine. . . . . . . . . . . . . . .
10,313 9,828 9,316 10,490 12,147
Maryland. . . . . . . . . . . . Massachusetts. . . . . . . . Michigan . . . . . . . . . . . . Minnesota . . . . . . . . . . . Mississippi. . . . . . . . . . .
Geographic area
Employee benefits 1,609
Total 3,762
3,308 5,193 2,833 3,632 3,650
1,169 3,965 766 996 1,283
3,112 7,494 2,807 3,547 3,317
502 1,497 567 484 492
5,036 10,285 8,637 10,771 5,162
3,534 6,753 5,271 8,580 3,151
955 2,970 2,737 1,140 869
3,259 5,729 4,726 6,414 2,844
1,867 2,446 1,435 3,155 2,848
5,616 6,949 4,092 7,291 5,517
3,830 4,454 2,882 4,681 3,541
1,356 1,649 961 2,060 1,827
6,511 5,771 5,840 5,800 7,359
2,171 1,756 2,166 2,738 2,900
6,356 6,072 5,348 5,905 6,970
4,418 3,869 3,783 3,742 4,931
13,829 14,515 10,948 11,089 8,130
8,122 8,822 5,779 6,997 4,797
3,701 3,315 3,156 2,282 1,594
8,499 8,916 6,433 7,261 4,615
Missouri. . . . . . . . . . . . . Montana. . . . . . . . . . . . . Nebraska. . . . . . . . . . . . Nevada . . . . . . . . . . . . . New Hampshire. . . . . . .
9,597 10,625 11,579 8,339 13,721
6,032 6,180 6,754 4,972 7,653
1,795 1,890 2,305 1,967 3,304
New Jersey. . . . . . . . . . New Mexico. . . . . . . . . . New York. . . . . . . . . . . . North Carolina. . . . . . . . North Dakota. . . . . . . . .
17,572 9,012 19,818 8,390 11,980
10,385 5,386 11,044 5,266 7,186
Ohio. . . . . . . . . . . . . . . . Oklahoma . . . . . . . . . . . Oregon. . . . . . . . . . . . . . Pennsylvania. . . . . . . . . Rhode Island. . . . . . . . .
11,197 7,672 9,543 13,864 14,415
South Carolina. . . . . . . . South Dakota. . . . . . . . . Tennessee. . . . . . . . . . . Texas. . . . . . . . . . . . . . . Utah. . . . . . . . . . . . . . . . Vermont. . . . . . . . . . . . . Virginia. . . . . . . . . . . . . . Washington. . . . . . . . . . West Virginia. . . . . . . . . Wisconsin . . . . . . . . . . . Wyoming. . . . . . . . . . . .
1
Includes amounts not shown separately. Note: See Appendix B for a description of state-specific reporting anomalies. Payments to other school systems are excluded from this table. Expenditures for adult education, community services, and other nonelementary-secondary programs are also excluded. Enrollments used to calculate per pupil amounts represent fall 2012 memberships collected by the National Center for Education Statistics on the Common Core of Data (CCD) agency universe file—“Local Education Agency (School District) Universe Survey: School Year 2012–13, Provisional Version 1a.” Enrollments for state educational facilities, federal school systems, and charter schools whose charters are held by a nongovernmental entity have been excluded. Enrollments from the CCD agency universe file were subject to adjustment if the enrollments were inconsistent with the finances reported. Annual Survey of School System Finances statistics include the finances of charter schools whose charters are held directly by a government or a government agency. Charter schools whose charters are held by nongovernmental entities are deemed to be out of scope for the Annual Survey of School System Finances. Source: U.S. Census Bureau, 2013 Annual Survey of School System Finances. Data are not subject to sampling error, but for information on nonsampling error and definitions, see introductory text. Data users who create their own estimates from these tables should cite the U.S. Census Bureau as the source of the original data only. 1
8
Public Education Finances: 2013 U.S. Census Bureau
Table 9.
Capital Outlay and Other Expenditure of Public Elementary–Secondary School Systems by State: Fiscal Year 2013 (In thousands of dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see footnotes)
United States . . . .
Total 46,988,848
Construction 35,834,878
Capital outlay Land and existing structures 3,014,039
Alabama . . . . . . . . . . . . Alaska. . . . . . . . . . . . . . Arizona . . . . . . . . . . . . . Arkansas. . . . . . . . . . . . California. . . . . . . . . . . .
643,522 248,505 558,466 533,975 6,160,059
514,075 152,912 389,936 358,764 5,683,954
48,094 77,675 18,256 97,017 308,018
8,828 5,747 34,459 19,630 24,971
72,525 12,171 115,815 58,564 143,116
193,505 23,172 199,632 126,250 2,407,765
0 0 525 7,233 3,506
Colorado . . . . . . . . . . . . Connecticut. . . . . . . . . . Delaware. . . . . . . . . . . . District of Columbia. . . . Florida. . . . . . . . . . . . . .
758,041 487,318 157,935 375,676 1,411,455
433,023 377,568 146,033 359,810 957,191
150,110 N N N 75,383
53,030 40,701 3,562 13,224 0
121,878 57,782 8,340 2,642 378,881
443,518 129,932 22,116 0 689,074
18,892 0 0 0 0
Georgia. . . . . . . . . . . . . Hawaii. . . . . . . . . . . . . . Idaho. . . . . . . . . . . . . . . Illinois. . . . . . . . . . . . . . . Indiana. . . . . . . . . . . . . .
1,632,844 146,656 62,882 1,942,608 862,576
1,395,483 130,945 34,096 1,595,035 332,167
31,797 0 N N 145,703
22,522 9,656 6,580 133,109 34,358
183,042 6,055 22,206 214,464 350,348
228,348 0 52,555 891,061 453,825
0 0 0 0 0
Iowa. . . . . . . . . . . . . . . . Kansas. . . . . . . . . . . . . . Kentucky . . . . . . . . . . . . Louisiana. . . . . . . . . . . . Maine. . . . . . . . . . . . . . .
783,793 616,590 729,064 644,212 70,345
595,485 395,390 587,873 582,450 40,959
5,173 31,695 13,290 27,701 1,701
56,783 103,487 45,150 4,543 4,097
126,352 86,018 82,751 29,518 23,588
120,709 188,908 235,308 114,693 51,966
0 3,210 3,240 0 605
Maryland. . . . . . . . . . . . Massachusetts. . . . . . . . Michigan . . . . . . . . . . . . Minnesota . . . . . . . . . . . Mississippi. . . . . . . . . . .
955,586 1,283,156 962,506 1,016,760 285,801
753,872 604,883 595,274 740,615 155,094
25,616 543,353 59,567 N N
36,949 90,685 32,082 62,199 37,751
139,149 44,235 275,583 213,946 92,956
167,598 225,136 851,037 379,622 58,648
0 0 0 50,690 0
Missouri. . . . . . . . . . . . . Montana. . . . . . . . . . . . . Nebraska. . . . . . . . . . . . Nevada . . . . . . . . . . . . . New Hampshire. . . . . . .
833,040 111,496 298,231 222,161 72,588
574,721 78,825 148,260 168,479 34,240
79,719 10,798 11,579 28,170 4,133
53,092 2,880 19,482 3,588 15,454
125,508 18,993 118,910 21,924 18,761
290,366 19,618 82,589 210,596 37,854
0 0 893 0 0
New Jersey. . . . . . . . . . New Mexico. . . . . . . . . . New York. . . . . . . . . . . . North Carolina. . . . . . . . North Dakota. . . . . . . . .
935,206 514,077 3,982,327 653,058 224,615
684,657 311,791 3,453,050 453,568 165,448
70,029 44,960 96,583 30,932 16,170
41,199 16,767 123,381 35,230 10,653
139,321 140,559 309,313 133,328 32,344
327,026 65,306 1,179,867 0 16,454
37,315 0 194 0 4,132
Ohio. . . . . . . . . . . . . . . . Oklahoma . . . . . . . . . . . Oregon. . . . . . . . . . . . . . Pennsylvania. . . . . . . . . Rhode Island. . . . . . . . .
1,998,557 557,341 343,353 1,501,024 35,089
1,575,093 323,174 289,207 1,266,878 12,485
5,370 135,830 2,327 6,887 774
131,042 17,138 4,396 88,725 14,723
287,052 81,199 47,423 138,534 7,107
509,625 43,516 354,804 955,469 45,403
261,093 0 0 98,757 0
South Carolina. . . . . . . . South Dakota. . . . . . . . . Tennessee. . . . . . . . . . . Texas. . . . . . . . . . . . . . . Utah. . . . . . . . . . . . . . . .
853,410 179,586 564,756 5,472,152 698,249
619,806 151,823 312,959 4,459,568 437,687
11,817 N 14,861 194,697 118,860
26,495 13,254 95,663 213,678 42,542
195,292 14,509 141,273 604,209 99,160
363,190 31,416 156,621 3,009,851 113,537
9,587 0 0 1,064,057 863
Vermont. . . . . . . . . . . . . Virginia. . . . . . . . . . . . . . Washington. . . . . . . . . . West Virginia. . . . . . . . . Wisconsin . . . . . . . . . . . Wyoming. . . . . . . . . . . .
55,825 1,089,417 1,443,002 284,685 521,352 213,920
27,966 605,430 1,166,373 196,804 264,649 139,050
2,059 260,608 67,559 47,574 52,609 27,718
9,111 66,672 9,195 8,177 64,034 11,046
16,689 156,707 199,875 32,130 140,060 36,106
11,228 358,094 388,789 18,250 171,036 2,101
0 0 0 236 167,267 0
Geographic area
Other 6,118,211
Interest on debt 17,016,984
Payments to other governments 1,732,295
Equipment Instructional 2,021,720
N Not available. Amounts are included in construction. Note: See Appendix B for a description of state-specific reporting anomalies. Payments to other school systems are excluded from this table. Annual Survey of School System Finances statistics include the finances of charter schools whose charters are held directly by a government or a government agency. Charter schools whose charters are held by nongovernmental entities are deemed to be out of scope for the Annual Survey of School System Finances. Source: U.S. Census Bureau, 2013 Annual Survey of School System Finances. Data are not subject to sampling error, but for information on nonsampling error and definitions, see introductory text. Data users who create their own estimates from these tables should cite the U.S. Census Bureau as the source of the original data only.
Public Education Finances: 2013 U.S. Census Bureau
9
Table 10.
Indebtedness and Debt Transactions of Public Elementary-Secondary School Systems by State: Fiscal Year 2013 (In thousands of dollars. Detail may not add to total because of rounding)
Debt outstanding at end of fiscal year1 Geographic area
Debt transactions Long-term debt issued 53,444,745
Long-term debt retired 47,154,305
United States . . . .
Total 415,238,582
Long-term 408,570,069
Short-term 6,668,513
Alabama . . . . . . . . . . . . Alaska. . . . . . . . . . . . . . Arizona . . . . . . . . . . . . . Arkansas. . . . . . . . . . . . California. . . . . . . . . . . .
5,116,627 1,321,403 4,270,089 3,664,741 54,627,921
5,116,627 1,321,403 4,270,089 3,664,655 54,627,921
0 0 0 86 0
535,391 357,699 403,792 677,012 5,786,448
299,481 112,013 505,134 617,343 3,387,158
Colorado . . . . . . . . . . . . Connecticut. . . . . . . . . . Delaware. . . . . . . . . . . . District of Columbia. . . . Florida. . . . . . . . . . . . . .
7,733,760 2,955,849 546,114 0 15,427,316
7,733,760 2,928,396 546,114 0 15,427,316
0 27,453 0 0 0
1,543,667 90,245 42,605 0 140,529
862,516 315,729 42,208 0 783,799
Georgia. . . . . . . . . . . . . Hawaii. . . . . . . . . . . . . . Idaho. . . . . . . . . . . . . . . Illinois. . . . . . . . . . . . . . . Indiana. . . . . . . . . . . . . .
4,598,756 0 1,304,638 20,995,281 11,510,266
4,516,546 0 1,304,638 20,963,860 11,310,932
82,210 0 0 31,421 199,334
279,152 0 229,801 2,482,329 1,028,472
786,544 0 263,839 1,295,508 1,197,470
Iowa. . . . . . . . . . . . . . . . Kansas. . . . . . . . . . . . . . Kentucky . . . . . . . . . . . . Louisiana. . . . . . . . . . . . Maine. . . . . . . . . . . . . . .
3,340,760 4,635,849 5,556,456 3,837,104 847,287
3,340,381 4,634,969 5,556,456 3,837,104 847,287
379 880 0 0 0
539,296 439,430 822,022 442,759 20,401
334,781 247,841 487,355 293,103 110,602
Maryland. . . . . . . . . . . . Massachusetts. . . . . . . . Michigan . . . . . . . . . . . . Minnesota . . . . . . . . . . . Mississippi. . . . . . . . . . .
4,209,003 5,173,073 17,947,829 10,795,906 1,707,286
4,204,928 5,135,877 17,310,454 10,343,205 1,705,600
4,075 37,196 637,375 452,701 1,686
695,637 636,182 2,387,162 1,268,073 145,472
427,887 669,380 2,001,903 693,651 251,174
Missouri. . . . . . . . . . . . . Montana. . . . . . . . . . . . . Nebraska. . . . . . . . . . . . Nevada . . . . . . . . . . . . . New Hampshire. . . . . . .
6,653,241 489,491 2,082,436 4,195,356 816,191
6,653,241 489,491 2,082,436 4,193,004 816,191
0 0 0 2,352 0
785,866 119,429 278,851 327,254 9,045
764,047 63,632 279,553 557,166 93,234
New Jersey. . . . . . . . . . New Mexico. . . . . . . . . . New York. . . . . . . . . . . . North Carolina. . . . . . . . North Dakota. . . . . . . . .
9,317,911 1,950,929 32,490,344 8,232,618 347,727
9,303,075 1,950,929 30,619,296 8,232,618 347,727
14,836 0 1,871,048 0 0
1,162,594 263,215 7,174,786 1,148,436 61,408
604,290 263,755 7,853,230 1,522,155 44,605
Ohio. . . . . . . . . . . . . . . . Oklahoma . . . . . . . . . . . Oregon. . . . . . . . . . . . . . Pennsylvania. . . . . . . . . Rhode Island. . . . . . . . .
9,382,042 1,612,929 6,492,262 25,449,313 1,040,407
9,364,281 1,612,929 6,492,262 25,390,816 1,040,407
17,761 0 0 58,497 0
685,830 519,330 916,789 3,157,318 90,156
716,640 452,107 965,963 3,617,250 75,394
South Carolina. . . . . . . . South Dakota. . . . . . . . . Tennessee. . . . . . . . . . . Texas. . . . . . . . . . . . . . . Utah. . . . . . . . . . . . . . . .
12,240,323 768,788 5,176,291 67,957,662 2,778,055
12,240,323 768,788 5,176,291 65,124,642 2,778,055
0 0 0 2,833,020 0
1,540,739 91,621 722,660 9,140,944 830,844
684,836 58,381 659,040 8,121,393 704,872
Vermont. . . . . . . . . . . . . Virginia. . . . . . . . . . . . . . Washington. . . . . . . . . . West Virginia. . . . . . . . . Wisconsin . . . . . . . . . . . Wyoming. . . . . . . . . . . .
302,954 8,378,552 9,540,213 422,655 4,934,913 61,665
298,026 8,378,552 9,540,213 422,655 4,543,638 61,665
4,928 0 0 0 391,275 0
35,818 619,453 1,597,094 67,740 1,087,824 16,125
30,730 434,362 1,495,521 103,475 993,775 8,480
1 Minor amounts of short-term indebtedness incurred by independent school systems are included in the long-term indebtedness figures and are not separately identifiable. Short-term indebtedness of dependent school systems in many cases cannot be distinguished from the total indebtedness of their parent government. Note: See Appendix B for a description of state-specific reporting anomalies. Annual Survey of School System Finances statistics include the finances of charter schools whose charters are held directly by a government or a government agency. Charter schools whose charters are held by nongovernmental entities are deemed to be out of scope for the Annual Survey of School System Finances. Source: U.S. Census Bureau, 2013 Annual Survey of School System Finances. Data are not subject to sampling error, but for information on nonsampling error and definitions, see introductory text. Data users who create their own estimates from these tables should cite the U.S. Census Bureau as the source of the original data only.
10
Public Education Finances: 2013 U.S. Census Bureau
Public Education Finances: 2013
U.S. Census Bureau
Table 11.
States Ranked According to Per Pupil Public Elementary-Secondary School System Finance Amounts: Fiscal Year 2013 (In dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see footnotes)
Elementary-secondary revenue
13,478 13,467 13,340 12,621 12,584 12,514 12,506 12,309 12,072 12,045 11,955 11,846 11,596 11,566 11,562 11,412 11,179 10,753 10,702 10,677 10,573 10,533 10,370 10,319 10,191 10,087 9,607 9,566 9,207 8,995
State US DC AK LA HI NM SD MT ND MS RI WV VT DE NY KY CA PA AZ WY NE AR MI TN TX FL SC IL AL NC GA OH OK ME MO WA IN MD WI IA NV MA ID VA NH KS
From federal sources 1,126 2,940 2,448 1,832 1,682 1,587 1,495 1,475 1,444 1,436 1,418 1,357 1,283 1,273 1,268 1,267 1,262 1,262 1,251 1,240 1,208 1,198 1,185 1,175 1,163 1,129 1,127 1,117 1,090 1,076 1,073 1,067 1,066 1,064 997 992 977 964 958 919 908 886 877 877 873 861
8,953 8,751 8,670 8,599 7,650 7,408
CT NJ OR CO MN UT
839 837 836 818 808 729
Rank
6.. . . . . . . . 7.. . . . . . . . 8.. . . . . . . . 9.. . . . . . . . 10. . . . . . . . 11. . . . . . . . 12. . . . . . . . 13. . . . . . . . 14. . . . . . . . 15. . . . . . . .
State US DC NY NJ CT AK WY VT MA PA RI MD DE NH IL ME
Total 12,380 29,427 22,587 20,191 19,519 19,415 18,498 18,103 17,315 16,644 16,580 16,072 15,837 15,320 14,200 14,101
16. . . . . . . . 17. . . . . . . . 18. . . . . . . . 19. . . . . . . . 20. . . . . . . . 21. . . . . . . . 22. . . . . . . . 23. . . . . . . . 24. . . . . . . . 25. . . . . . . . 26. . . . . . . . 27. . . . . . . . 28. . . . . . . . 29. . . . . . . . 30. . . . . . . . 31. . . . . . . . 32. . . . . . . . 33. . . . . . . . 34. . . . . . . . 35. . . . . . . . 36. . . . . . . . 37. . . . . . . . 38. . . . . . . . 39. . . . . . . . 40. . . . . . . . 41. . . . . . . . 42. . . . . . . . 43. . . . . . . . 44. . . . . . . . 45. . . . . . . .
ND OH MN HI MI NE WI WV IA LA IN VA KS MT WA SC MO NM CA OR AR KY GA CO TX SD AL NV FL MS
46. . . . . . . . 47. . . . . . . . 48. . . . . . . . 49. . . . . . . . 50. . . . . . . . 51. . . . . . . .
TN OK NC AZ UT ID
1.. . . . . . . . 2.. . . . . . . . 3.. . . . . . . . 4.. . . . . . . . 5.. . . . . . . .
Current spending Instruction
State US DC NY NJ CT MA PA NH RI IL MD WY ME NE OH VA WI MO SD ND LA
From local sources 5,603 26,487 12,332 11,541 11,205 9,463 9,368 9,013 8,990 8,063 8,017 7,632 7,371 7,292 6,829 6,325 5,945 5,462 5,461 5,250 5,192
State US NY AK DC NJ CT VT WY MA RI PA DE MD NH IL ME ND HI NE OH WV
Total1 10,700 19,818 18,175 17,953 17,572 16,631 16,377 15,700 14,515 14,415 13,864 13,833 13,829 13,721 12,288 12,147 11,980 11,823 11,579 11,197 11,132
State US NY DC CT AK NJ VT WY MA NH DE PA MD RI NE IL MN ND ME HI VA
Total1 6,480 13,756 10,771 10,285 10,105 10,102 9,849 9,252 8,916 8,660 8,637 8,557 8,499 8,415 7,646 7,291 7,261 7,117 6,970 6,949 6,673
State US DC NY NJ CT VT MA WY RI NH MD PA DE AK MN ME ND NE IL VA HI
Salaries 4,305 8,580 8,359 6,797 6,753 6,430 6,130 6,069 5,888 5,554 5,464 5,345 5,271 5,193 4,986 4,931 4,913 4,876 4,681 4,538 4,454
State US NY AK CT DE NJ VT MD RI WY PA NH MA MI IL WV ME WI IN OR LA
Employee benefits 1,609 4,412 3,965 2,970 2,737 2,572 2,538 2,512 2,488 2,473 2,405 2,384 2,375 2,117 2,060 1,971 1,961 1,885 1,827 1,775 1,725
State US DC ND IL NH ME VT PA CT NJ NE MN NY MT MO WY OH WI SD LA OK
General administration 204 1,905 521 500 474 423 399 383 358 351 336 335 332 330 315 312 308 303 293 268 261
State US DC VT AK CT MD NJ WY NH DE NY HI RI ME VA MA IL OR NV CA LA
School administration 586 1,512 1,131 1,117 985 980 863 861 774 772 739 738 721 694 643 641 631 615 609 608 606
6,172 6,014 5,921 5,782 5,667 5,660 5,603 5,571 5,521 5,435 5,393 5,375 5,288 5,236 5,022 5,021 4,721 4,698 4,644 4,503 4,491 4,340 4,304 4,129 4,014
CO TX DE SC IA GA MT FL OR MI AZ KS MN AK CA WV WA TN IN KY OK AL MS UT NV
5,161 5,099 5,092 4,996 4,910 4,794 4,571 4,549 4,447 4,244 4,232 4,198 4,068 3,941 3,780 3,770 3,756 3,650 3,495 3,484 3,381 3,281 3,068 2,945 2,737
MN WI VA MI MT LA IA KS WA MO IN OR SC AR KY CA GA NM AL CO SD FL NC NV TX
11,089 11,071 10,960 10,948 10,625 10,490 10,313 9,828 9,672 9,597 9,566 9,543 9,514 9,394 9,316 9,220 9,099 9,012 8,755 8,647 8,470 8,433 8,390 8,339 8,299
WI WV MI IA MT OH KS LA MO WA GA OR IN CA SC KY AR NC NM FL CO AL SD TX TN
6,527 6,476 6,433 6,356 6,352 6,220 6,072 5,905 5,728 5,625 5,616 5,517 5,517 5,507 5,349 5,348 5,319 5,232 5,225 5,162 5,036 5,031 5,019 4,947 4,943
3,976 3,928 3,528 3,131 3,116 X
NC ID NM AR VT HI
2,219 1,833 1,826 1,322 812 314
TN MS OK AZ ID UT
8,208 8,130 7,672 7,208 6,791 6,555
NV MS UT OK ID AZ
4,768 4,615 4,199 4,170 4,092 4,016
IA OH WI MT MO WV MI KS WA GA TX KY LA SC CA AR NC NM IN CO TN SD AL OR FL NV MS UT ID OK AZ
4,418 4,316 4,288 4,222 4,008 3,909 3,880 3,869 3,831 3,830 3,830 3,783 3,742 3,721 3,650 3,632 3,605 3,583 3,541 3,534 3,526 3,466 3,308 3,250 3,151 3,134 3,123 3,060 2,882 2,857 2,833
VA NE ND HI MN OH IA GA KY CA WA MT SC NV MO KS NC AL DC NM UT TN MS AR SD ID CO OK FL AZ TX
1,709 1,696 1,668 1,649 1,620 1,528 1,460 1,356 1,312 1,283 1,274 1,257 1,235 1,232 1,178 1,174 1,173 1,169 1,140 1,137 1,135 1,134 1,013 996 981 961 955 948 869 766 621
AK IA MS KS KY WV AR TN MA RI AL IN NM MI VA DE ID MD CO OR TX GA WA NV CA SC NC AZ FL UT HI
260 259 255 240 217 215 210 202 201 198 198 186 181 178 170 146 140 140 138 126 125 117 107 106 96 94 92 86 75 64 63
CO WV OH ND IA MI MT SC WA PA KS MO GA IN NE WI AL KY NC NM TN AR MS TX FL MN OK SD ID UT AZ
601 598 598 593 591 587 586 585 573 571 567 558 558 556 550 549 538 538 530 525 494 482 482 471 468 439 432 411 389 387 338
State US VT AK HI WY DE NY MN AR NJ IN CT NM WV MI MD MA WA ND KS IA
From state sources 5,650 16,009 13,025 10,624 9,626 9,471 8,986 8,464 8,053 7,812 7,483 7,475 7,341 7,182 7,155 7,092 6,966 6,814 6,784 6,537 6,243
RI PA NV KY ME CA WI OH MT NH OR NC SC AL LA IL MO ID VA GA MS CO OK TN NE UT TX FL SD AZ DC
11
X Not applicable. 1 Includes amounts not shown separately. Note: See Appendix B for a description of state-specific reporting anomalies. Revenue from and payments to other school systems are excluded to avoid double counting. Expenditures for adult education, community services, and other nonelementary-secondary programs are also excluded. Some data appear under local sources for Hawaii’s state-operated school system for consistency with data presented for all other school systems. Enrollments used to calculate per pupil amounts represent fall 2012 memberships collected by the National Center for Education Statistics on the Common Core of Data (CCD) agency universe file—“Local Education Agency (School District) Universe Survey: 2012–13, Provisional Version 1a.” Enrollments for state educational facilities, federal school systems, and charter schools whose charters are held by a nongovernmental entity have been excluded. Enrollments from the CCD agency universe file were subject to adjustment if the enrollments were inconsistent with the finances reported. Annual Survey of School System Finances statistics include the finances of charter schools whose charters are held directly by a government or a government agency. Charter schools whose charters are held by nongovernmental entities are deemed to be out of scope for the Annual Survey of School System Finances. Source: U.S. Census Bureau, 2013 Annual Survey of School System Finances. Data are not subject to sampling error, but for information on nonsampling error and definitions, see introductory text. Data users who create their own estimates from these tables should cite the U.S. Census Bureau as the source of the original data only.
12
Table 12.
States Ranked According to Relation of Public Elementary-Secondary School System Finance Amounts to $1,000 Personal Income: Fiscal Year 2013 (In dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see footnotes)
Elementary-secondary revenue
45.77 45.75 45.33 45.31 44.97 44.08 43.70 43.59 43.50 43.28 43.07 43.02 42.59 42.42 41.71 41.58 41.33 40.81 40.56 40.47 38.45 37.73 37.14 36.74 36.53 36.45 35.79 35.55 35.39 34.59
State US AK MS NM LA WV KY MT AR SD TX HI AZ GA SC AL TN OK MI CA NE NC ID VT RI IN UT IL ND FL WY DE MO OH ME NV PA WI IA KS WA NY OR CO VA DC
From federal sources 3.84 8.71 6.97 6.92 6.45 5.82 5.45 5.27 5.27 5.01 4.91 4.90 4.81 4.78 4.76 4.60 4.54 4.44 4.24 4.22 4.16 4.15 4.10 4.02 3.91 3.86 3.86 3.82 3.79 3.73 3.69 3.64 3.64 3.62 3.61 3.58 3.47 3.33 3.32 3.27 3.13 3.12 3.01 2.82 2.75 2.67
34.58 33.79 33.41 33.04 30.41 26.70
MD MN NH NJ MA CT
2.60 2.52 2.43 2.27 2.14 1.99
Rank
6.. . . . . . . . . . . 7.. . . . . . . . . . . 8.. . . . . . . . . . . 9.. . . . . . . . . . . 10. . . . . . . . . . . 11. . . . . . . . . . . 12. . . . . . . . . . . 13. . . . . . . . . . . 14. . . . . . . . . . . 15. . . . . . . . . . .
State US AK VT NY WY NJ WV IL SC ME IN NM AR CT GA PA
Total 42.25 69.03 56.80 55.50 55.01 54.84 52.74 48.57 48.17 47.91 47.24 46.92 46.51 46.33 46.14 45.79
16. . . . . . . . . . . 17. . . . . . . . . . . 18. . . . . . . . . . . 19. . . . . . . . . . . 20. . . . . . . . . . . 21. . . . . . . . . . . 22. . . . . . . . . . . 23. . . . . . . . . . . 24. . . . . . . . . . . 25. . . . . . . . . . . 26. . . . . . . . . . . 27. . . . . . . . . . . 28. . . . . . . . . . . 29. . . . . . . . . . . 30. . . . . . . . . . . 31. . . . . . . . . . . 32. . . . . . . . . . . 33. . . . . . . . . . . 34. . . . . . . . . . . 35. . . . . . . . . . . 36. . . . . . . . . . . 37. . . . . . . . . . . 38. . . . . . . . . . . 39. . . . . . . . . . . 40. . . . . . . . . . . 41. . . . . . . . . . . 42. . . . . . . . . . . 43. . . . . . . . . . . 44. . . . . . . . . . . 45. . . . . . . . . . .
RI OH KY DE MI KS MS IA WI MD NE TX NH LA MA MN MT MO AL UT OR NV VA HI WA OK CA CO ND ID
46. . . . . . . . . . . 47. . . . . . . . . . . 48. . . . . . . . . . . 49. . . . . . . . . . . 50. . . . . . . . . . . 51. . . . . . . . . . .
TN SD NC AZ FL DC
1.. . . . . . . . . . . 2.. . . . . . . . . . . 3.. . . . . . . . . . . 4.. . . . . . . . . . . 5.. . . . . . . . . . .
Current spending Instruction
U.S. Census Bureau
Public Education Finances: 2013
State US NJ NY IL CT PA NE NH ME RI DC OH MA WY MD TX GA SC WI MO VA
From local sources 19.12 31.34 30.30 27.57 26.60 25.77 25.09 25.06 25.04 24.82 24.03 23.20 22.79 22.70 21.58 21.53 21.33 21.09 20.68 19.94 19.83
State US AK VT NY NJ WV WY ME IL RI AR PA GA SC CT KY NE OH DE MS NM
Total1 37.11 64.63 53.31 51.11 50.36 47.70 46.69 42.45 42.35 42.19 41.37 40.79 40.77 40.57 40.56 40.09 39.85 39.81 39.71 39.50 39.32
State US NY AK VT NJ WV WY NE PA RI CT GA IL ME DE NH MA AR KS KY MI
Total1 22.71 36.21 35.93 32.83 30.07 27.75 27.51 26.31 26.19 25.62 25.50 25.27 25.26 24.86 24.85 24.34 23.75 23.44 23.10 23.02 22.99
21.52 21.22 21.04 20.72 20.04 19.73 19.49 19.42 19.25 19.09 18.93 18.93 17.93 17.81 17.74 17.68 17.23 17.17 17.04 16.78 16.58 16.55 15.95 15.11 14.95
SD LA CO IA MT AZ WV OR KS UT MI FL KY MS DE TN OK AK AL IN ND MN CA WA NV
18.29 18.28 17.78 17.73 16.33 16.26 16.15 16.02 15.96 15.58 15.17 15.03 14.99 14.91 14.57 14.10 14.08 14.01 13.85 13.81 13.79 12.68 12.64 11.87 10.80
MI WI NH MT IN KS IA MD MA AL LA OR TX MO UT MN HI VA NV NC OK ID TN ND CA
39.13 38.51 38.41 37.97 37.81 37.37 37.24 37.24 37.23 36.98 36.94 35.33 35.04 35.04 34.68 34.56 34.42 34.38 32.89 32.34 31.96 31.71 31.70 31.46 30.83
SC IA OH MD NM WI MT MN MS UT IN AL VA MO TX OR LA HI NC ID TN NV ND CA WA
22.99 22.95 22.90 22.88 22.80 22.70 22.70 22.63 22.42 22.21 21.81 21.25 20.94 20.91 20.88 20.83 20.80 20.23 20.16 19.11 19.09 18.80 18.69 18.42 17.77
14.56 13.82 11.97 11.65 10.49 X
ID NC NM AR VT HI
8.56 8.55 7.97 5.82 2.55 0.91
WA CO SD AZ FL DC
30.55 29.81 28.61 27.87 27.85 18.01
CO OK SD FL AZ DC
17.38 17.37 17.05 17.05 15.60 11.50
State US VT AK AR NM HI WV IN WY DE MN MI KY KS NV IA SC AL NY ID MS
From state sources 19.29 50.23 46.31 35.42 32.03 30.93 30.77 29.57 28.63 27.10 26.38 25.57 24.88 24.85 23.35 22.54 22.32 22.11 22.08 21.93 21.82
WA NJ UT NC GA MT WI OR ME MD OH CA OK ND CT LA MO IL RI MA TX PA TN NH CO VA NE AZ FL SD DC
State Salaries US 14.69 NY 20.54 VT 20.18 AK 18.47 NJ 18.46 WY 18.05 GA 17.04 NE 16.78 ME 16.75 WV 16.75 KY 16.28 RI 16.25 UT 16.19 TX 16.17 CT 16.03 IL 16.01 AR 15.98 IA 15.95 SC 15.71 NM 15.63 MN 15.54 NH MS MT DE WI MA MD PA KS OH MO VA IN AL NC MI TN ID LA HI ND NV CA CO WA OK OR SD AZ FL DC
15.44 15.18 15.09 15.08 14.91 14.77 14.71 14.71 14.70 14.66 14.63 14.23 13.99 13.96 13.89 13.86 13.62 13.45 13.18 12.97 12.90 12.36 12.21 12.17 12.10 11.90 11.70 11.61 10.88 10.41 7.78
State US AK NY WV VT DE MI WY IN CT IL NJ RI MD ME NH PA WI OR LA GA
Employee benefits 5.49 14.10 10.84 8.44 7.96 7.83 7.56 7.35 7.22 7.05 7.05 6.99 6.87 6.76 6.66 6.63 6.62 6.56 6.39 6.08 6.04
UT NE MA KY VA IA SC OH MN NM AL MS NV HI NC MT ID KS TN AR ND MO CA WA OK CO SD AZ FL TX DC
6.01 5.84 5.72 5.65 5.36 5.27 5.21 5.19 5.05 4.96 4.94 4.92 4.86 4.80 4.52 4.49 4.49 4.46 4.38 4.38 4.38 4.30 4.29 4.03 3.95 3.29 3.29 2.94 2.87 2.62 1.03
State US DC IL ME ND NH VT MS MT NE MO OK WI PA OH MN SD NJ LA IA KY
General administration 0.70 1.73 1.71 1.44 1.37 1.32 1.25 1.24 1.18 1.16 1.15 1.09 1.05 1.05 1.05 1.04 0.98 0.95 0.94 0.94 0.93
State US AK VT MD WV WY GA SC NV ME NJ MS CT KY NM AL OR DE IN IL KS
School administration 2.00 3.97 3.55 2.64 2.56 2.56 2.48 2.47 2.40 2.36 2.34 2.34 2.34 2.31 2.29 2.27 2.22 2.21 2.20 2.16 2.15
WY AR AK WV KS CT AL NY NM TN IN ID MI RI VA TX GA MA CO OR NV DE SC MD NC WA UT AZ CA FL HI
0.93 0.93 0.93 0.92 0.91 0.85 0.83 0.82 0.79 0.78 0.73 0.65 0.64 0.55 0.53 0.53 0.52 0.49 0.48 0.45 0.42 0.42 0.40 0.38 0.35 0.34 0.34 0.33 0.32 0.25 0.18
NH HI LA IA AR MI MT CO UT NC MO CA OH VA RI TX WI TN NE NY ID WA OK PA ND FL MA SD DC MN AZ
2.15 2.15 2.13 2.13 2.12 2.10 2.09 2.07 2.05 2.04 2.04 2.03 2.03 2.02 1.99 1.99 1.91 1.91 1.89 1.82 1.82 1.81 1.80 1.57 1.56 1.54 1.54 1.38 1.37 1.37 1.30
X Not applicable. 1 Includes amounts not shown separately. Note: See Appendix B for a description of state-specific reporting anomalies. Revenue from and payments to other school systems are excluded to avoid double counting. Expenditures for adult education, community services, and other nonelementarysecondary programs are also excluded. Some data appear under local sources for Hawaii’s state-operated school system for consistency with data presented for all other school systems. Data used to calculate rankings is from the U.S. Department of Commerce, Bureau of Economic Analysis; Internet release date (for revised state personal income estimates): March 25, 2015 (2012 data). Annual Survey of School System Finances statistics include the finances of charter schools whose charters are held directly by a government or a government agency. Charter schools whose charters are held by nongovernmental entities are deemed to be out of scope for the Annual Survey of School System Finances. Source: U.S. Census Bureau, 2013 Annual Survey of School System Finances. Data are not subject to sampling error, but for information on nonsampling error and definitions, see introductory text. Data users who create their own estimates from these tables should cite the U.S. Census Bureau as the source of the original data only.
Table 13.
Public Elementary-Secondary School System Finances by Enrollment-Size Groups: Fiscal Year 2013 (In thousands of dollars. Detail may not add to total because of rounding)
School systems with enrollment of: 15,000 to 7,500 to 5,000 to 24,999 14,999 7,499 4,930,723 7,165,925 4,207,733
Fall enrollment, 2012. . . . . . . . . . . .
All school systems 48,299,727
50,000 or more 10,427,593
25,000 to 49,999 6,703,425
Elementary-secondary revenue. . . . . . . . . . . . From federal sources. . . . . . . . . . . . . . . . . . . Through state. . . . . . . . . . . . . . . . . . . . . . . . Child nutrition programs. . . . . . . . . . . . . . . Other and nonspecified . . . . . . . . . . . . . . . Direct. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
597,929,599 54,367,305 49,869,713 13,757,230 36,112,483 4,497,592
126,889,014 13,297,879 12,352,901 3,446,577 8,906,324 944,978
73,204,171 7,481,200 7,011,600 2,033,958 4,977,642 469,600
54,058,689 5,034,369 4,787,914 1,471,001 3,316,913 246,455
84,171,615 7,206,702 6,429,389 1,907,875 4,521,514 777,313
From state sources . . . . . . . . . . . . . . . . . . . . General formula assistance. . . . . . . . . . . . . Compensatory programs. . . . . . . . . . . . . . . Special education. . . . . . . . . . . . . . . . . . . . . Staff improvement programs. . . . . . . . . . . . Vocational programs. . . . . . . . . . . . . . . . . . Capital outlay and debt service programs. . Transportation . . . . . . . . . . . . . . . . . . . . . . . Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Payments on behalf of LEA. . . . . . . . . . . . . Nonspecified . . . . . . . . . . . . . . . . . . . . . . . .
272,916,892 184,361,517 5,550,350 18,169,015 3,788,254 986,126 6,675,739 4,183,883 33,665,991 14,066,924 1,469,093
53,928,265 34,116,925 1,288,969 4,437,793 654,423 168,643 1,029,813 634,836 9,530,151 1,710,425 356,287
35,347,066 25,025,443 902,788 1,968,214 359,260 144,425 847,879 414,077 4,020,650 1,521,437 142,893
28,009,754 19,527,051 725,171 1,470,103 426,118 99,735 784,596 353,998 3,243,308 1,296,338 83,336
From local sources. . . . . . . . . . . . . . . . . . . . Taxes1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Property taxes . . . . . . . . . . . . . . . . . . . . . . Contributions from parent government . . . . From other local governments. . . . . . . . . . . Current charges1 . . . . . . . . . . . . . . . . . . . . . Tuition and transportation. . . . . . . . . . . . . . School lunch. . . . . . . . . . . . . . . . . . . . . . . . Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
270,645,402 184,495,307 176,195,674 48,303,555 8,192,179 14,314,289 1,318,057 6,009,418 15,340,072
59,662,870 29,775,262 28,344,263 22,525,271 900,007 2,387,951 181,627 892,941 4,074,379
30,375,905 21,392,225 19,618,350 4,464,495 1,207,993 1,662,815 136,861 700,952 1,648,377
Elementary-secondary expenditure. . . . . . . . . Current spending. . . . . . . . . . . . . . . . . . . . . .
596,290,922 530,552,795
129,418,460 114,311,655
By function: Instruction. . . . . . . . . . . . . . . . . . . . . . . . . Support services . . . . . . . . . . . . . . . . . . . . Pupil support services . . . . . . . . . . . . . . . Instructional staff support. . . . . . . . . . . . . General administration. . . . . . . . . . . . . . . School administration. . . . . . . . . . . . . . . . Operation and maintenance of plant . . . . Pupil transportation . . . . . . . . . . . . . . . . . Other and nonspecified . . . . . . . . . . . . . . Other current spending . . . . . . . . . . . . . . .
321,311,163 181,716,794 29,006,260 24,230,278 9,848,908 28,280,609 48,751,120 23,412,240 18,187,379 27,524,838
By selected objects: Total salaries and wages1. . . . . . . . . . . . . . Instructional salaries . . . . . . . . . . . . . . . . Support services salaries. . . . . . . . . . . . . Total employee benefits1. . . . . . . . . . . . . . . Instructional benefits . . . . . . . . . . . . . . . . Support services benefits. . . . . . . . . . . . .
Item
3,000 to 4,999 5,439,913
Under 3,000 9,424,415
53,909,517 4,017,105 3,767,480 1,080,028 2,687,452 249,625
71,528,962 5,120,399 4,770,900 1,352,613 3,418,287 349,499
134,167,631 12,209,651 10,749,529 2,465,178 8,284,351 1,460,122
40,177,753 28,087,145 945,779 2,193,530 603,446 132,029 816,645 582,634 4,378,531 2,312,400 125,614
23,115,948 15,902,565 393,395 1,443,415 380,007 68,205 508,247 369,051 2,427,348 1,487,787 135,928
30,495,613 20,244,487 489,204 2,237,938 504,819 99,862 845,975 549,784 3,341,306 2,025,680 156,558
61,842,493 41,457,901 805,044 4,418,022 860,181 273,227 1,842,584 1,279,503 6,724,697 3,712,857 468,477
21,014,566 15,080,239 14,431,575 2,668,613 737,547 1,272,554 149,575 569,496 1,255,613
36,787,160 27,119,351 25,769,230 4,707,523 1,058,477 1,985,520 159,262 951,036 1,916,289
26,776,464 19,894,771 19,247,011 3,699,727 709,734 1,258,993 116,892 616,044 1,213,239
35,912,950 26,739,899 25,718,456 4,882,386 1,023,884 1,728,176 148,870 809,588 1,538,605
60,115,487 44,493,560 43,066,789 5,355,540 2,554,537 4,018,280 424,970 1,469,361 3,693,570
73,682,291 64,529,937
53,976,275 47,724,169
83,591,185 74,396,187
53,140,072 47,839,384
69,806,413 62,778,077
132,676,226 118,973,386
72,781,774 35,555,501 4,697,987 5,154,708 1,072,612 5,973,471 10,453,911 4,632,103 3,570,709 5,974,380
38,830,712 22,104,917 3,575,112 3,319,497 806,850 3,748,586 5,960,743 2,531,656 2,162,473 3,594,308
28,547,417 16,465,592 2,780,112 2,297,633 523,133 2,760,154 4,469,804 1,861,186 1,773,570 2,711,160
44,949,239 25,546,235 4,460,481 3,314,991 1,044,584 4,127,502 6,846,986 3,233,578 2,518,113 3,900,713
29,125,827 16,428,254 2,762,058 2,039,723 876,846 2,499,347 4,460,355 2,205,873 1,584,052 2,285,303
38,075,226 21,686,277 3,613,643 2,712,201 1,321,120 3,229,974 5,771,746 3,005,435 2,032,158 3,016,574
69,000,968 43,930,018 7,116,867 5,391,525 4,203,763 5,941,575 10,787,575 5,942,409 4,546,304 6,042,400
307,334,361 207,952,368 89,941,172 116,266,125 77,694,492 34,982,410
64,870,146 44,673,113 18,073,121 24,642,861 17,379,124 6,543,849
38,640,548 25,801,412 11,574,995 13,367,143 8,699,760 4,147,124
28,633,215 19,127,866 8,560,518 10,366,672 6,711,513 3,280,491
43,996,250 29,788,983 12,817,540 16,619,887 10,946,205 5,121,880
27,853,294 19,090,338 7,984,701 10,936,978 7,330,140 3,299,806
36,453,064 24,961,189 10,500,262 14,212,073 9,540,325 4,302,228
66,887,844 44,509,467 20,430,035 26,120,511 17,087,425 8,287,032
Capital outlay. . . . . . . . . . . . . . . . . . . . . . . . . Construction. . . . . . . . . . . . . . . . . . . . . . . . . Equipment. . . . . . . . . . . . . . . . . . . . . . . . . . Instructional equipment only . . . . . . . . . . . Land and existing structures . . . . . . . . . . . .
46,988,848 35,834,878 8,139,931 2,021,720 3,014,039
10,653,118 8,774,873 1,390,974 321,382 487,271
6,565,033 5,190,975 977,504 238,098 396,554
4,486,344 3,603,746 705,902 160,051 176,696
6,575,345 5,014,688 1,115,489 255,909 445,168
3,650,582 2,691,055 714,919 205,325 244,608
5,028,246 3,593,253 952,707 246,152 482,286
10,030,180 6,966,288 2,282,436 594,803 781,456
Interest on debt. . . . . . . . . . . . . . . . . . . . . . .
17,016,984
4,170,085
2,533,978
1,731,782
2,386,833
1,482,283
1,832,405
2,879,618
Payments to other governments . . . . . . . . . .
1,732,295
283,602
53,343
33,980
232,820
167,823
167,685
793,042
Debt outstanding. . . . . . . . . . . . . . . . . . . . . . . Long-term . . . . . . . . . . . . . . . . . . . . . . . . . . . Short-term. . . . . . . . . . . . . . . . . . . . . . . . . . .
415,238,582 408,570,069 6,668,513
99,483,237 98,492,866 990,371
59,938,914 59,191,553 747,361
42,279,635 41,880,377 399,258
58,687,372 57,863,054 824,318
36,141,851 35,394,147 747,704
45,300,011 44,404,810 895,201
73,407,562 71,343,262 2,064,300
Long-term debt issued. . . . . . . . . . . . . . . . . . .
53,444,745
10,280,061
8,117,798
5,810,603
8,083,208
5,070,400
5,505,014
10,577,661
Long-term debt retired. . . . . . . . . . . . . . . . . . .
47,154,305
8,748,615
6,969,027
4,729,778
7,163,155
4,401,575
5,618,503
9,523,652
Includes amounts not shown separately. Note: See Appendix B for a description of state-specific reporting anomalies. This information represents financial data for public independent and dependent school systems. It includes state payments made on behalf of public school systems and excludes financial transactions of public nonschool entities. Expenditures for adult education, community services, and other nonelementarysecondary programs are included under “Current spending” and “Other current spending,” but are excluded from these categories in the per pupil data displayed in Table 14. Enrollments represent fall 2012 memberships collected by the National Center for Education Statistics on the Common Core of Data (CCD) agency universe file—“Local Education Agency (School District) Universe Survey: 2012–13, Provisional Version 1a.” Enrollments for state educational facilities, federal school systems, and charter schools whose charters are held by a nongovernmental entity have been excluded. Enrollments from the CCD agency file were subject to adjustment if the enrollments were inconsistent with the finances reported. Annual Survey of School System Finances statistics include the finances of charter schools whose charters are held directly by a government or a government agency. Charter schools whose charters are held by nongovernmental entities are deemed to be out of scope for the Annual Survey of School System Finances. Source: U.S. Census Bureau, 2013 Annual Survey of School System Finances. Data are not subject to sampling error, but for information on nonsampling error and definitions, see introductory text. Data users who create their own estimates from these tables should cite the U.S. Census Bureau as the source of the original data only. 1
Public Education Finances: 2013 U.S. Census Bureau
13
Table 14.
Per Pupil Amounts of Public Elementary-Secondary School System Finances by Enrollment-Size Groups: Fiscal Year 2013 (In dollars. Detail may not add to total because of rounding)
Fall enrollment, 2012. . . . . . . . . . . .
All school systems 48,299,727
50,000 or more 10,427,593
25,000 to 49,999 6,703,425
School systems with enrollment of: 15,000 to 7,500 to 5,000 to 24,999 14,999 7,499 4,930,723 7,165,925 4,207,733
3,000 to 4,999 5,439,913
Under 3,000 9,424,415
Elementary-secondary revenue. . . . . . . . . . . . From federal sources. . . . . . . . . . . . . . . . . . . Through state. . . . . . . . . . . . . . . . . . . . . . . . Child nutrition programs. . . . . . . . . . . . . . . Other and nonspecified . . . . . . . . . . . . . . . Direct. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
12,379.56 1,125.62 1,032.51 284.83 747.67 93.12
12,168.58 1,275.26 1,184.64 330.52 854.11 90.62
10,920.41 1,116.03 1,045.97 303.42 742.55 70.05
10,963.64 1,021.02 971.04 298.33 672.70 49.98
11,746.09 1,005.69 897.22 266.24 630.97 108.47
12,812.01 954.70 895.37 256.68 638.69 59.33
13,148.92 941.26 877.02 248.65 628.37 64.25
14,236.18 1,295.53 1,140.60 261.57 879.03 154.93
From state sources . . . . . . . . . . . . . . . . . . . . General formula assistance. . . . . . . . . . . . . Compensatory programs. . . . . . . . . . . . . . . Special education. . . . . . . . . . . . . . . . . . . . . Staff improvement programs. . . . . . . . . . . . Vocational programs. . . . . . . . . . . . . . . . . . Capital outlay and debt service programs. . Transportation . . . . . . . . . . . . . . . . . . . . . . . Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Payments on behalf of LEA. . . . . . . . . . . . . Nonspecified . . . . . . . . . . . . . . . . . . . . . . . .
5,650.49 3,817.03 114.91 376.17 78.43 20.42 138.21 86.62 697.02 291.24 30.42
5,171.69 3,271.79 123.61 425.58 62.76 16.17 98.76 60.88 913.94 164.03 34.17
5,272.99 3,733.23 134.68 293.61 53.59 21.54 126.48 61.77 599.79 226.96 21.32
5,680.66 3,960.28 147.07 298.15 86.42 20.23 159.12 71.79 657.78 262.91 16.90
5,606.78 3,919.54 131.98 306.11 84.21 18.42 113.96 81.31 611.02 322.69 17.53
5,493.68 3,779.37 93.49 343.04 90.31 16.21 120.79 87.71 576.88 353.58 32.30
5,605.90 3,721.47 89.93 411.39 92.80 18.36 155.51 101.06 614.22 372.37 28.78
6,561.95 4,398.99 85.42 468.78 91.27 28.99 195.51 135.76 713.54 393.96 49.71
From local sources. . . . . . . . . . . . . . . . . . . . Taxes1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Property taxes . . . . . . . . . . . . . . . . . . . . . . Contributions from parent government . . . . From other local governments. . . . . . . . . . . Current charges1 . . . . . . . . . . . . . . . . . . . . . Tuition and transportation. . . . . . . . . . . . . . School lunch. . . . . . . . . . . . . . . . . . . . . . . . Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5,603.46 3,819.80 3,647.96 1,000.08 169.61 296.36 27.29 124.42 317.60
5,721.63 2,855.43 2,718.20 2,160.16 86.31 229.00 17.42 85.63 390.73
4,531.40 3,191.24 2,926.62 666.00 180.21 248.05 20.42 104.57 245.90
4,261.96 3,058.42 2,926.87 541.22 149.58 258.09 30.34 115.50 254.65
5,133.62 3,784.49 3,596.08 656.93 147.71 277.08 22.22 132.72 267.42
6,363.63 4,728.14 4,574.20 879.27 168.67 299.21 27.78 146.41 288.34
6,601.75 4,915.50 4,727.73 897.51 188.22 317.68 27.37 148.82 282.84
6,378.70 4,721.10 4,569.70 568.26 271.06 426.37 45.09 155.91 391.92
Elementary-secondary expenditure. . . . . . . . . Current spending. . . . . . . . . . . . . . . . . . . . . .
12,061.16 10,700.11
12,012.78 10,564.04
10,734.75 9,369.43
10,743.94 9,475.95
11,435.94 10,152.78
12,337.65 11,077.91
12,538.28 11,246.29
13,823.83 12,369.86
By function: Instruction. . . . . . . . . . . . . . . . . . . . . . . . . Support services . . . . . . . . . . . . . . . . . . . . Pupil support services . . . . . . . . . . . . . . . Instructional staff support. . . . . . . . . . . . . General administration. . . . . . . . . . . . . . . School administration. . . . . . . . . . . . . . . . Operation and maintenance of plant . . . . Pupil transportation . . . . . . . . . . . . . . . . . Other and nonspecified . . . . . . . . . . . . . . Other current spending . . . . . . . . . . . . . . .
6,479.85 3,762.27 600.55 501.66 203.91 585.52 1,009.35 484.73 376.55 457.99
6,703.65 3,409.75 450.53 494.33 102.86 572.85 1,002.52 444.22 342.43 450.64
5,636.86 3,297.56 533.33 495.19 120.36 559.20 889.21 377.67 322.59 435.01
5,696.61 3,339.39 563.83 465.98 106.10 559.79 906.52 377.47 359.70 439.96
6,147.88 3,564.96 622.46 462.60 145.77 575.99 955.49 451.24 351.40 439.95
6,731.51 3,904.30 656.42 484.76 208.39 593.99 1,060.04 524.24 376.46 442.09
6,818.51 3,986.51 664.28 498.57 242.86 593.75 1,061.00 552.48 373.56 441.27
7,186.19 4,661.30 755.15 572.08 446.05 630.44 1,144.64 630.53 482.40 522.37
By selected objects: Total salaries and wages1. . . . . . . . . . . . . . Instructional salaries . . . . . . . . . . . . . . . . Support services salaries. . . . . . . . . . . . . Total employee benefits1. . . . . . . . . . . . . . . Instructional benefits . . . . . . . . . . . . . . . . Support services benefits. . . . . . . . . . . . .
6,363.07 4,305.46 1,862.15 2,407.18 1,608.59 724.28
6,221.01 4,284.13 1,733.20 2,363.24 1,666.65 627.55
5,764.30 3,848.99 1,726.73 1,994.08 1,297.81 618.66
5,807.10 3,879.32 1,736.16 2,102.46 1,361.16 665.32
6,139.65 4,157.03 1,788.68 2,319.29 1,527.54 714.75
6,619.55 4,536.97 1,897.63 2,599.26 1,742.06 784.22
6,701.04 4,588.53 1,930.23 2,612.56 1,753.76 790.86
7,097.29 4,722.78 2,167.78 2,771.58 1,813.10 879.32
Capital outlay. . . . . . . . . . . . . . . . . . . . . . . . . Construction. . . . . . . . . . . . . . . . . . . . . . . . . Equipment. . . . . . . . . . . . . . . . . . . . . . . . . . Instructional equipment only . . . . . . . . . . . Land and existing structures . . . . . . . . . . . .
972.86 741.93 168.53 41.86 62.40
1,021.63 841.51 133.39 30.82 46.73
979.36 774.38 145.82 35.52 59.16
909.88 730.88 143.16 32.46 35.84
917.58 699.80 155.67 35.71 62.12
867.59 639.55 169.91 48.80 58.13
924.32 660.54 175.13 45.25 88.66
1,064.28 739.17 242.18 63.11 82.92
Interest on debt. . . . . . . . . . . . . . . . . . . . . . .
352.32
399.91
378.01
351.22
333.08
352.28
336.84
305.55
Payments to other governments . . . . . . . . . .
35.87
27.20
7.96
6.89
32.49
39.88
30.82
84.15
Debt outstanding. . . . . . . . . . . . . . . . . . . . . . . Long-term . . . . . . . . . . . . . . . . . . . . . . . . . . . Short-term. . . . . . . . . . . . . . . . . . . . . . . . . . .
8,597.12 8,459.06 138.07
9,540.38 9,445.41 94.98
8,941.54 8,830.05 111.49
8,574.73 8,493.76 80.97
8,189.78 8,074.75 115.03
8,589.39 8,411.69 177.70
8,327.34 8,162.78 164.56
7,789.08 7,570.05 219.04
Long-term debt issued. . . . . . . . . . . . . . . . . . .
1,106.52
985.85
1,210.99
1,178.45
1,128.01
1,205.02
1,011.97
1,122.37
Long-term debt retired. . . . . . . . . . . . . . . . . . .
976.29
838.99
1,039.62
959.25
999.61
1,046.07
1,032.83
1,010.53
Item
Includes amounts not shown separately. Note: See Appendix B for a description of state-specific reporting anomalies. This information represents financial data for public independent and dependent school systems. It includes state payments made on behalf of public school systems and excludes financial transactions of public nonschool entities. Expenditures for adult education, community services, and other nonelementary-secondary programs are excluded from the current spending categories in this table. Enrollments represent fall 2012 memberships collected by the National Center for Education Statistics on the Common Core of Data (CCD) agency universe file—“Local Education Agency (School District) Universe Survey: 2012–13, Provisional Version 1a.” Enrollments for state educational facilities, federal school systems, and charter schools whose charters are held by a nongovernmental entity have been excluded. Enrollments from the CCD agency universe file were subject to adjustment if the enrollments were inconsistent with the finances reported. Annual Survey of School System Finances statistics include the finances of charter schools whose charters are held directly by a government or a government agency. Charter schools whose charters are held by nongovernmental entities are deemed to be out of scope for the Annual Survey of School System Finances. Source: U.S. Census Bureau, 2013 Annual Survey of School System Finances. Data are not subject to sampling error, but for information on nonsampling error and definitions, see introductory text. Data users who create their own estimates from these tables should cite the U.S. Census Bureau as the source of the original data only. 1
14
Public Education Finances: 2013 U.S. Census Bureau
Public Education Finances: 2013
U.S. Census Bureau
Table 15.
Revenue of the 100 Largest Public Elementary-Secondary School Systems in the United States by Enrollment: Fiscal Year 2013 (In thousands of dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see footnotes)
Rank
School system
Elementary-secondary revenue Federal sources Enrollment1 989,391 655,455 395,948 354,262 316,778
Total 23,438,719 8,318,105 5,388,477 3,266,516 2,964,019
Total 1,780,098 1,091,741 806,318 488,124 281,548
Title I 661,541 362,695 304,801 163,180 99,076
Special education 282,453 128,108 106,902 80,223 50,043
Child nutrition 401,378 299,444 190,093 122,149 86,172
Other and nonspecified 434,726 301,494 204,522 122,572 46,257
Total 8,635,858 4,858,628 2,097,628 1,071,630 1,831,246
State sources General formula assistance 5,659,443 2,290,738 1,706,412 359,921 735,243
State
Special education 1,518,835 362,204 0 67,294 72,953
1 2 3 4 5
New York City. . . . . . . . . . . . . . . . . . . . . Los Angeles Unified. . . . . . . . . . . . . . . . Chicago. . . . . . . . . . . . . . . . . . . . . . . . . Miami-Dade County. . . . . . . . . . . . . . . . Clark County. . . . . . . . . . . . . . . . . . . . .
New York California Illinois Florida Nevada
6 7 8 9 10
Broward County. . . . . . . . . . . . . . . . . . . Houston. . . . . . . . . . . . . . . . . . . . . . . . . Hillsborough County . . . . . . . . . . . . . . . Hawaii Public Schools. . . . . . . . . . . . . . Orange County . . . . . . . . . . . . . . . . . . .
Florida Texas Florida Hawaii Florida
260,226 203,354 200,466 184,760 183,066
2,302,764 1,987,654 1,845,716 2,331,770 1,879,014
263,763 301,816 279,601 310,778 206,990
69,820 110,863 62,793 46,636 56,709
55,480 36,563 41,644 38,832 42,287
72,166 98,315 68,507 43,837 64,616
66,297 56,075 106,657 181,473 43,378
897,604 346,401 897,747 1,962,923 662,965
373,401 261,544 393,783 999,007 271,540
92,123 0 109,930 418,284 63,244
11 12 13 14 15
Fairfax County. . . . . . . . . . . . . . . . . . . . Palm Beach County. . . . . . . . . . . . . . . . Gwinnett County . . . . . . . . . . . . . . . . . . Dallas. . . . . . . . . . . . . . . . . . . . . . . . . . . Wake County. . . . . . . . . . . . . . . . . . . . .
Virginia Florida Georgia Texas North Carolina
180,616 179,514 164,976 158,932 150,956
2,543,509 1,778,291 1,582,099 1,632,183 1,216,116
110,231 178,941 132,604 255,315 97,321
19,176 54,120 32,880 85,861 24,655
33,797 39,119 26,917 30,211 30,521
31,405 52,677 59,527 79,876 27,656
25,853 33,025 13,280 59,367 14,489
562,643 419,188 718,476 398,911 759,712
431,240 116,302 458,712 337,559 745,872
41,026 32,068 109,870 0 0
16 17 18 19 20
Montgomery County . . . . . . . . . . . . . . . Charlotte/Mecklenburg . . . . . . . . . . . . . Philadelphia. . . . . . . . . . . . . . . . . . . . . . San Diego Unified. . . . . . . . . . . . . . . . . Duval County. . . . . . . . . . . . . . . . . . . . .
Maryland North Carolina Pennsylvania California Florida
148,780 144,478 143,898 130,271 125,686
2,764,729 1,235,570 2,743,433 1,427,717 1,106,654
105,027 129,228 429,562 164,044 152,989
20,951 37,718 222,083 46,889 48,470
30,081 26,927 0 26,953 33,981
29,211 44,442 71,108 48,420 38,221
24,784 20,141 136,371 41,782 32,317
799,882 711,653 1,333,752 431,908 494,665
334,984 689,407 968,129 93,564 239,879
50,106 0 127,567 66,279 59,929
21 22 23 24 25
Prince Georges County. . . . . . . . . . . . . Cypress-Fairbanks. . . . . . . . . . . . . . . . . Cobb County. . . . . . . . . . . . . . . . . . . . . Memphis . . . . . . . . . . . . . . . . . . . . . . . . Baltimore County. . . . . . . . . . . . . . . . . .
Maryland Texas Georgia Tennessee Maryland
123,737 110,013 108,452 107,594 106,927
2,138,117 982,181 1,091,899 1,179,930 1,579,381
141,722 77,092 86,718 253,751 96,279
34,793 14,588 20,382 92,876 22,849
25,907 13,911 20,398 26,564 24,085
42,789 31,397 27,476 53,789 25,954
38,233 17,196 18,462 80,522 23,391
1,064,292 387,467 420,998 449,576 691,632
503,735 337,901 392,470 432,881 337,931
58,185 0 0 0 44,861
26 27 28 29 30
Pinellas County. . . . . . . . . . . . . . . . . . . Jefferson County. . . . . . . . . . . . . . . . . . Northside. . . . . . . . . . . . . . . . . . . . . . . . DeKalb County . . . . . . . . . . . . . . . . . . . Polk County. . . . . . . . . . . . . . . . . . . . . .
Florida Kentucky Texas Georgia Florida
103,590 100,316 100,159 98,910 96,937
921,475 1,241,582 917,293 1,120,290 913,627
106,001 162,705 85,183 120,025 110,493
28,112 46,151 17,647 45,081 28,396
30,506 N 14,519 17,802 21,066
28,698 38,217 29,838 39,054 32,206
18,685 78,337 23,179 18,088 28,825
298,106 485,779 333,335 445,743 458,721
111,373 263,185 296,971 276,063 226,858
29,796 0 0 63,076 50,031
31 32 33 34 35
Albuquerque . . . . . . . . . . . . . . . . . . . . . Fulton County . . . . . . . . . . . . . . . . . . . . Austin. . . . . . . . . . . . . . . . . . . . . . . . . . . Lee County . . . . . . . . . . . . . . . . . . . . . . Jefferson County. . . . . . . . . . . . . . . . . .
New Mexico Georgia Texas Florida Colorado
94,083 93,907 86,516 85,765 85,542
964,205 1,090,818 1,054,072 795,969 842,074
106,368 74,519 146,954 92,386 53,795
35,713 24,424 39,323 19,261 11,596
25,909 17,889 17,354 21,314 14,082
11 22,916 28,258 29,041 13,195
44,735 9,290 62,019 22,770 14,922
682,462 314,734 109,965 241,823 339,822
630,107 201,906 78,174 81,643 315,351
498 41,560 0 22,437 12,083
36 37 38 39 40
Baltimore. . . . . . . . . . . . . . . . . . . . . . . . Prince William County. . . . . . . . . . . . . . Fort Worth. . . . . . . . . . . . . . . . . . . . . . . Denver. . . . . . . . . . . . . . . . . . . . . . . . . . Long Beach Unified. . . . . . . . . . . . . . . .
Maryland Virginia Texas Colorado California
84,747 83,865 83,503 83,377 82,256
1,432,281 1,004,075 841,701 1,057,142 810,505
178,834 47,983 129,752 125,850 116,859
62,103 6,299 46,882 40,506 33,912
26,897 14,273 14,942 16,663 15,651
37,902 16,309 34,116 31,377 27,744
51,932 11,102 33,812 37,304 39,552
980,398 428,753 340,167 293,572 487,891
442,219 313,352 307,350 260,607 299,544
19,336 38,400 0 13,705 41,039
41 42 43 44 45
Nashville-Davidson County. . . . . . . . . . Milwaukee. . . . . . . . . . . . . . . . . . . . . . . Anne Arundel County . . . . . . . . . . . . . . Guilford County. . . . . . . . . . . . . . . . . . . Fresno Unified. . . . . . . . . . . . . . . . . . . .
Tennessee Wisconsin Maryland North Carolina California
81,134 78,363 77,770 74,161 73,689
904,316 1,184,781 1,125,008 686,284 775,739
113,884 204,823 60,765 99,692 128,551
28,917 100,835 10,642 25,763 55,287
18,155 21,129 17,500 18,110 15,624
32,509 35,590 12,350 25,671 35,393
34,303 47,269 20,273 30,148 22,247
256,788 631,627 398,054 381,631 542,650
240,371 528,736 201,138 373,894 311,973
0 51,870 23,570 0 35,919
46 47 48 49 50
Greenville County . . . . . . . . . . . . . . . . . Alpine. . . . . . . . . . . . . . . . . . . . . . . . . . . Brevard County. . . . . . . . . . . . . . . . . . . Virginia Beach. . . . . . . . . . . . . . . . . . . . Davis County. . . . . . . . . . . . . . . . . . . . .
South Carolina Utah Florida Virginia Utah
73,649 72,452 71,228 70,259 70,192
739,657 473,461 599,412 765,695 502,664
63,797 40,700 62,930 70,068 38,175
21,428 4,374 14,626 12,139 2,702
14,975 12,232 15,685 18,683 10,685
20,145 10,668 17,346 12,735 11,420
7,249 13,426 15,273 26,511 13,368
370,991 282,417 290,283 319,412 281,320
104,216 177,963 125,702 238,856 171,951
23,696 22,484 40,266 27,933 23,405
See notes at end of table.
15
16
Table 15.
Revenue of the 100 Largest Public Elementary-Secondary School Systems in the United States by Enrollment: Fiscal Year 2013—Con. (In thousands of dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see footnotes)
Rank
School system
State
State sources—Con.
Elementary-secondary revenue—Con. Local sources From Parent cities and Property government counties Total taxes taxes contributions X X 11,135,662 0 1,939,501 1,939,501 X 90,468 2,211,568 2,211,568 X 0 1,498,644 1,473,672 X 0 783,906 782,392 X 1,306
Transportation 0 77,588 0 9,306 0
Other and nonspecified 1,457,580 2,128,098 391,216 635,109 1,023,050
Total 13,022,763 2,367,736 2,484,531 1,706,762 851,225
13,439 0 21,849 52,539 13,281
418,641 84,857 372,185 493,093 314,900
1,141,397 1,339,437 668,368 58,069 1,009,059
977,406 1,252,040 528,883 X 886,155
977,406 1,252,040 504,214 X 704,853
X X X 0 X
From other school systems 0 65,757 72 670 198
Charges 42,043 86,326 12,802 151,418 30,349
Other 1,845,058 185,684 260,089 56,030 35,466
0 0 0 0 0
570 2,023 0 0 598
114,720 13,787 60,631 42,340 62,697
48,701 71,587 78,854 15,729 59,609
U.S. Census Bureau
Public Education Finances: 2013
1 2 3 4 5
New York City. . . . . . . . . . . . . . . . . . . . . Los Angeles Unified. . . . . . . . . . . . . . . . Chicago. . . . . . . . . . . . . . . . . . . . . . . . . Miami-Dade County. . . . . . . . . . . . . . . . Clark County. . . . . . . . . . . . . . . . . . . . .
New York California Illinois Florida Nevada
6 7 8 9 10
Broward County. . . . . . . . . . . . . . . . . . . Houston. . . . . . . . . . . . . . . . . . . . . . . . . Hillsborough County . . . . . . . . . . . . . . . Hawaii Public Schools. . . . . . . . . . . . . . Orange County . . . . . . . . . . . . . . . . . . .
Florida Texas Florida Hawaii Florida
11 12 13 14 15
Fairfax County. . . . . . . . . . . . . . . . . . . . Palm Beach County. . . . . . . . . . . . . . . . Gwinnett County . . . . . . . . . . . . . . . . . . Dallas. . . . . . . . . . . . . . . . . . . . . . . . . . . Wake County. . . . . . . . . . . . . . . . . . . . .
Virginia Florida Georgia Texas North Carolina
0 5,412 0 0 0
90,377 265,406 149,894 61,352 13,840
1,870,635 1,180,162 731,019 977,957 359,083
X 1,001,174 641,518 941,254 X
X 1,001,130 492,628 941,254 X
1,718,876 X X X 318,342
0 0 5,864 0 0
44,930 2,012 712 0 0
56,832 132,550 48,046 8,173 30,831
49,997 44,426 34,879 28,530 9,910
16 17 18 19 20
Montgomery County . . . . . . . . . . . . . . . Charlotte/Mecklenburg . . . . . . . . . . . . . Philadelphia. . . . . . . . . . . . . . . . . . . . . . San Diego Unified. . . . . . . . . . . . . . . . . Duval County. . . . . . . . . . . . . . . . . . . . .
Maryland North Carolina Pennsylvania California Florida
36,101 0 58,392 9,560 10,140
378,691 22,246 179,664 262,505 184,717
1,859,820 394,689 980,119 831,765 459,000
X X 869,642 633,307 381,128
X X 653,562 633,307 378,529
1,822,960 340,093 X X X
0 0 18,055 82,440 0
0 0 144 35,803 0
28,430 32,262 1,897 16,886 54,882
8,430 22,334 90,381 63,329 22,990
21 22 23 24 25
Prince Georges County. . . . . . . . . . . . . Cypress-Fairbanks. . . . . . . . . . . . . . . . . Cobb County. . . . . . . . . . . . . . . . . . . . . Memphis . . . . . . . . . . . . . . . . . . . . . . . . Baltimore County. . . . . . . . . . . . . . . . . .
Maryland Texas Georgia Tennessee Maryland
37,200 0 0 0 27,872
465,172 49,566 28,528 16,695 280,968
932,103 517,622 584,183 476,603 791,470
X 470,955 512,272 X X
X 470,955 378,763 X X
879,998 X X 1,133 770,522
0 3 6,331 412,335 0
0 925 0 455 3,141
25,634 37,831 59,273 33,591 14,038
26,471 7,908 6,307 29,089 3,769
26 27 28 29 30
Pinellas County. . . . . . . . . . . . . . . . . . . Jefferson County. . . . . . . . . . . . . . . . . . Northside. . . . . . . . . . . . . . . . . . . . . . . . DeKalb County . . . . . . . . . . . . . . . . . . . Polk County. . . . . . . . . . . . . . . . . . . . . .
Florida Kentucky Texas Georgia Florida
4,649 20 0 0 15,131
152,288 222,574 36,364 106,604 166,701
517,368 593,098 498,775 554,522 344,413
471,697 562,239 456,912 508,377 218,301
471,697 433,357 456,912 370,495 184,219
X X X X X
0 1,418 1,000 9,200 0
683 274 120 6 0
29,998 14,329 33,224 4,128 114,839
14,990 14,838 7,519 32,811 11,273
31 32 33 34 35
Albuquerque . . . . . . . . . . . . . . . . . . . . . Fulton County . . . . . . . . . . . . . . . . . . . . Austin. . . . . . . . . . . . . . . . . . . . . . . . . . . Lee County . . . . . . . . . . . . . . . . . . . . . . Jefferson County. . . . . . . . . . . . . . . . . .
New Mexico Georgia Texas Florida Colorado
18,650 0 0 6,409 4,806
33,207 71,268 31,791 131,334 7,582
175,375 701,565 797,153 461,760 448,457
154,556 635,789 772,572 410,379 374,688
154,556 485,000 772,572 410,379 374,688
X X X X X
0 17,441 96 0 1,040
0 0 0 15 1,792
10,506 21,840 10,660 37,789 59,919
10,313 26,495 13,825 13,577 11,018
36 37 38 39 40
Baltimore. . . . . . . . . . . . . . . . . . . . . . . . Prince William County. . . . . . . . . . . . . . Fort Worth. . . . . . . . . . . . . . . . . . . . . . . Denver. . . . . . . . . . . . . . . . . . . . . . . . . . Long Beach Unified. . . . . . . . . . . . . . . .
Maryland Virginia Texas Colorado California
18,540 0 0 4,520 5,030
500,303 77,001 32,817 14,740 142,278
273,049 527,339 371,782 637,720 205,755
X X 347,957 527,489 137,958
X X 347,957 527,489 137,958
260,145 460,479 X X X
0 0 0 2,143 38,531
0 37,196 0 179 576
3,553 21,759 10,254 44,736 6,814
9,351 7,905 13,571 63,173 21,876
41 42 43 44 45
Nashville-Davidson County. . . . . . . . . . Milwaukee. . . . . . . . . . . . . . . . . . . . . . . Anne Arundel County . . . . . . . . . . . . . . Guilford County. . . . . . . . . . . . . . . . . . . Fresno Unified. . . . . . . . . . . . . . . . . . . .
Tennessee Wisconsin Maryland North Carolina California
0 2,566 21,337 1,877 4,162
16,417 48,455 152,009 5,860 190,596
533,644 348,331 666,189 204,961 104,538
X 300,636 X X 83,115
X 300,636 X X 83,115
509,953 X 652,435 180,556 X
0 10,703 0 0 2,546
497 4,013 298 0 3,636
15,445 10,322 11,444 15,462 2,161
7,749 22,657 2,012 8,943 13,080
46 47 48 49 50
Greenville County . . . . . . . . . . . . . . . . . Alpine. . . . . . . . . . . . . . . . . . . . . . . . . . . Brevard County. . . . . . . . . . . . . . . . . . . Virginia Beach. . . . . . . . . . . . . . . . . . . . Davis County. . . . . . . . . . . . . . . . . . . . .
South Carolina Utah Florida Virginia Utah
2,913 7,340 6,337 0 5,855
240,166 74,630 117,978 52,623 80,109
304,869 150,344 246,199 376,215 183,169
217,011 134,860 215,064 X 147,023
217,011 134,860 215,064 X 147,023
X X X 339,907 X
29,854 0 0 0 0
121 0 138 19,440 0
33,613 9,322 27,040 13,526 18,758
24,270 6,162 3,957 3,342 17,388
See notes at end of table.
Public Education Finances: 2013
U.S. Census Bureau
Table 15.
Revenue of the 100 Largest Public Elementary-Secondary School Systems in the United States by Enrollment: Fiscal Year 2013—Con. (In thousands of dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see footnotes)
Rank
School system
Elementary-secondary revenue—Con. Federal sources—Con.
State Enrollment1 69,591 69,312 68,205 67,901 67,153
Total 613,872 491,011 1,027,126 650,475 596,027
Total 39,064 62,052 21,204 55,278 62,571
Title I 7,876 15,923 1,183 11,850 15,284
Special education 10,015 14,446 9,774 12,847 12,233
Child nutrition 11,646 19,048 6,127 16,783 20,731
Other and nonspecified 9,527 12,635 4,120 13,798 14,323
State sources—Con. General formula Special assistance education Total 222,109 196,563 0 262,433 159,288 27,786 255,954 197,907 17,135 180,772 154,227 0 312,533 146,673 50,372
51 52 53 54 55
Fort Bend. . . . . . . . . . . . . . . . . . . . . . . . Granite. . . . . . . . . . . . . . . . . . . . . . . . . . Loudoun County . . . . . . . . . . . . . . . . . . North East. . . . . . . . . . . . . . . . . . . . . . . Pasco County . . . . . . . . . . . . . . . . . . . .
Texas Utah Virginia Texas Florida
56 57 58 59 60
Aldine. . . . . . . . . . . . . . . . . . . . . . . . . . . Arlington . . . . . . . . . . . . . . . . . . . . . . . . Washoe County. . . . . . . . . . . . . . . . . . . Douglas County. . . . . . . . . . . . . . . . . . . Katy. . . . . . . . . . . . . . . . . . . . . . . . . . . .
Texas Texas Nevada Colorado Texas
65,684 65,001 64,995 64,657 64,562
626,345 574,291 594,199 603,241 630,967
86,783 66,478 60,924 18,184 39,276
19,622 14,107 14,019 1,065 4,694
11,253 12,012 10,200 10,681 7,029
37,024 23,234 14,445 3,599 10,345
18,884 17,125 22,260 2,839 17,208
346,842 241,953 373,623 271,165 229,009
303,941 209,685 160,307 255,769 195,933
0 0 23,027 8,786 0
61 62 63 64 65
Seminole County. . . . . . . . . . . . . . . . . . Mesa Unified. . . . . . . . . . . . . . . . . . . . . El Paso . . . . . . . . . . . . . . . . . . . . . . . . . Elk Grove Unified. . . . . . . . . . . . . . . . . . Volusia County. . . . . . . . . . . . . . . . . . . .
Florida Arizona Texas California Florida
64,463 64,161 63,210 62,137 61,064
522,697 549,773 590,906 549,526 548,917
50,596 74,829 94,183 54,840 61,284
10,290 24,497 30,492 12,988 18,064
15,317 12,299 11,408 9,552 14,535
15,911 22,105 23,110 17,783 17,811
9,078 15,928 29,173 14,517 10,874
249,252 220,609 295,803 389,954 225,372
117,277 217,070 258,524 264,916 97,682
26,511 0 0 32,103 32,281
66 67 68 69 70
Knox County . . . . . . . . . . . . . . . . . . . . . Chesterfield County. . . . . . . . . . . . . . . . Mobile County. . . . . . . . . . . . . . . . . . . . Garland. . . . . . . . . . . . . . . . . . . . . . . . . Santa Ana Unified. . . . . . . . . . . . . . . . .
Tennessee Virginia Alabama Texas California
58,929 58,859 58,625 58,059 57,410
524,707 581,811 552,138 516,152 554,940
60,904 32,908 78,340 49,404 85,915
12,471 6,832 29,650 12,180 29,500
12,690 12,144 18,069 10,671 11,810
16,909 7,773 24,557 17,632 26,037
18,834 6,159 6,064 8,921 18,568
177,135 280,338 299,116 285,512 315,946
169,491 212,042 251,209 254,240 182,701
0 18,102 1,031 0 27,018
71 72 73 74 75
San Francisco Unified. . . . . . . . . . . . . . Osceola County. . . . . . . . . . . . . . . . . . . Plano. . . . . . . . . . . . . . . . . . . . . . . . . . . Boston. . . . . . . . . . . . . . . . . . . . . . . . . . San Antonio. . . . . . . . . . . . . . . . . . . . . .
California Florida Texas Massachusetts Texas
56,970 56,411 55,185 55,114 54,268
752,645 492,781 588,710 1,341,773 582,725
80,673 61,964 31,117 98,227 135,767
31,718 18,559 5,360 24,779 36,312
0 9,222 8,713 20,657 13,475
14,168 21,804 8,003 17,134 35,652
34,787 12,379 9,041 35,657 50,328
198,811 252,942 57,279 342,481 277,726
37,757 114,455 35,702 207,986 243,180
0 27,258 0 0 0
76 77 78 79 80
San Bernardino Unified. . . . . . . . . . . . . Conroe. . . . . . . . . . . . . . . . . . . . . . . . . . Winston-Salem/Forsyth. . . . . . . . . . . . . Capistrano Unified. . . . . . . . . . . . . . . . . Pasadena . . . . . . . . . . . . . . . . . . . . . . .
California Texas North Carolina California Texas
54,102 53,934 53,881 53,785 53,665
558,440 460,425 477,178 413,762 523,346
90,300 27,482 55,778 22,301 74,357
43,826 6,765 17,434 3,916 20,564
10,908 6,998 9,217 10,194 10,758
23,733 8,719 16,466 4,672 24,955
11,833 5,000 12,661 3,519 18,080
413,021 134,933 287,162 113,402 300,502
237,783 116,674 280,107 27,586 263,418
24,969 0 0 24,541 0
81 82 83 84 85
Corona-Norco Unified. . . . . . . . . . . . . . Cherry Creek. . . . . . . . . . . . . . . . . . . . . Cumberland County. . . . . . . . . . . . . . . Lewisville. . . . . . . . . . . . . . . . . . . . . . . . Jordan. . . . . . . . . . . . . . . . . . . . . . . . . .
California Colorado North Carolina Texas Utah
53,437 53,422 52,925 52,528 52,481
457,589 548,930 425,630 525,467 362,061
31,925 26,039 65,617 34,064 23,316
5,969 4,820 17,728 3,538 3,057
9,259 9,503 11,953 8,750 7,585
10,648 7,565 17,926 9,251 7,787
6,049 4,151 18,010 12,525 4,887
272,309 220,886 262,137 121,900 206,102
183,405 204,791 258,355 99,205 125,353
25,060 8,876 0 0 18,989
86 87 88 89 90
Howard County. . . . . . . . . . . . . . . . . . . Clayton County . . . . . . . . . . . . . . . . . . . Tucson Unified. . . . . . . . . . . . . . . . . . . . Seattle. . . . . . . . . . . . . . . . . . . . . . . . . . Omaha. . . . . . . . . . . . . . . . . . . . . . . . . .
Maryland Georgia Arizona Washington Nebraska
52,053 51,757 50,771 50,655 50,559
934,547 471,535 483,799 703,137 613,144
23,580 59,213 71,121 52,494 97,243
2,885 14,319 22,803 11,899 35,653
9,900 8,788 13,000 11,831 11,354
4,842 26,058 17,108 9,626 20,674
5,953 10,048 18,210 19,138 29,562
307,545 234,529 141,581 317,728 212,407
160,525 162,567 138,397 233,866 174,319
12,198 27,433 0 41,631 27,894
91 92 93 94 95
Columbus . . . . . . . . . . . . . . . . . . . . . . . Wichita Unified. . . . . . . . . . . . . . . . . . . . Henrico County. . . . . . . . . . . . . . . . . . . Atlanta. . . . . . . . . . . . . . . . . . . . . . . . . . Detroit . . . . . . . . . . . . . . . . . . . . . . . . . .
Ohio Kansas Virginia Georgia Michigan
50,384 50,339 50,083 49,558 49,239
902,057 597,576 545,496 771,985 851,989
109,511 73,149 34,931 84,743 228,390
46,300 28,987 4,370 30,480 126,653
11,983 N 9,548 10,400 14,987
24,785 18,597 10,460 21,009 37,999
26,443 25,565 10,553 22,854 48,751
320,043 361,455 232,125 146,818 389,089
303,457 277,951 173,540 96,431 261,672
0 42,636 16,294 15,405 42,254
96 97 98 99 100
Brownsville . . . . . . . . . . . . . . . . . . . . . . Anchorage. . . . . . . . . . . . . . . . . . . . . . . San Juan Unified. . . . . . . . . . . . . . . . . . Sacramento Unified. . . . . . . . . . . . . . . . Garden Grove Unified. . . . . . . . . . . . . .
Texas Alaska California California California
49,190 48,790 47,752 47,616 47,599
501,016 770,180 436,242 488,458 506,887
110,950 76,535 45,645 82,038 52,738
37,154 13,938 13,324 22,342 14,586
10,941 12,306 9,380 10,365 9,126
33,573 15,529 9,876 19,862 19,494
29,282 34,762 13,065 29,469 9,532
327,277 487,629 267,790 301,350 325,496
295,951 333,422 165,632 175,544 145,501
0 0 25,485 22,312 24,036
See notes at end of table.
17
18
Table 15.
Revenue of the 100 Largest Public Elementary-Secondary School Systems in the United States by Enrollment: Fiscal Year 2013—Con. (In thousands of dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see footnotes)
Rank
School system
State
State sources—Con. Transportation 0 4,666 0 0 10,437
Other and nonspecified 25,546 70,693 40,912 26,545 105,051
Total 352,699 166,526 749,968 414,425 220,923
Elementary-secondary revenue—Con. Local sources—Con. From Parent cities and Property government counties Total taxes taxes only contributions 322,273 322,273 X 0 149,491 149,491 X 0 X X 720,543 0 387,295 387,295 X 643 177,978 149,779 X 0
From other school systems 0 0 3,897 0 0
Charges 23,643 6,308 21,337 21,816 29,250
Other 6,783 10,727 4,191 4,671 13,695
U.S. Census Bureau
Public Education Finances: 2013
51 52 53 54 55
Fort Bend. . . . . . . . . . . . . . . . . . . . . . . . Granite. . . . . . . . . . . . . . . . . . . . . . . . . . Loudoun County . . . . . . . . . . . . . . . . . . North East. . . . . . . . . . . . . . . . . . . . . . . Pasco County . . . . . . . . . . . . . . . . . . . .
Texas Utah Virginia Texas Florida
56 57 58 59 60
Aldine. . . . . . . . . . . . . . . . . . . . . . . . . . . Arlington . . . . . . . . . . . . . . . . . . . . . . . . Washoe County. . . . . . . . . . . . . . . . . . . Douglas County. . . . . . . . . . . . . . . . . . . Katy. . . . . . . . . . . . . . . . . . . . . . . . . . . .
Texas Texas Nevada Colorado Texas
0 0 0 4,445 0
42,901 32,268 190,289 2,165 33,076
192,720 265,860 159,652 313,892 362,682
178,814 249,543 138,459 237,365 333,770
178,814 249,543 138,192 237,334 333,770
X X X X X
0 0 204 1,909 0
0 0 134 913 0
5,060 8,930 7,661 50,636 23,652
8,846 7,387 13,194 23,069 5,260
61 62 63 64 65
Seminole County. . . . . . . . . . . . . . . . . . Mesa Unified. . . . . . . . . . . . . . . . . . . . . El Paso . . . . . . . . . . . . . . . . . . . . . . . . . Elk Grove Unified. . . . . . . . . . . . . . . . . . Volusia County. . . . . . . . . . . . . . . . . . . .
Florida Arizona Texas California Florida
6,063 0 0 3,158 5,273
99,401 3,539 37,279 89,777 90,136
222,849 254,335 200,920 104,732 262,261
190,532 162,893 189,126 76,215 233,812
190,420 162,893 189,126 76,031 201,970
X X X X X
0 22,375 0 2,165 0
0 4,232 0 2,334 385
22,426 16,660 7,071 4,771 21,731
9,891 48,175 4,723 19,247 6,333
66 67 68 69 70
Knox County . . . . . . . . . . . . . . . . . . . . . Chesterfield County. . . . . . . . . . . . . . . . Mobile County. . . . . . . . . . . . . . . . . . . . Garland. . . . . . . . . . . . . . . . . . . . . . . . . Santa Ana Unified. . . . . . . . . . . . . . . . .
Tennessee Virginia Alabama Texas California
0 0 21,197 0 1,957
7,644 50,194 25,679 31,272 104,270
286,668 268,565 174,682 181,236 153,079
X X 122,125 163,118 101,121
X X 99,102 163,118 101,121
245,192 243,671 X X X
0 0 14,055 329 29,904
133 2,541 0 1 5,223
20,955 14,885 12,502 14,806 3,212
20,388 7,468 26,000 2,982 13,619
71 72 73 74 75
San Francisco Unified. . . . . . . . . . . . . . Osceola County. . . . . . . . . . . . . . . . . . . Plano. . . . . . . . . . . . . . . . . . . . . . . . . . . Boston. . . . . . . . . . . . . . . . . . . . . . . . . . San Antonio. . . . . . . . . . . . . . . . . . . . . .
California Florida Texas Massachusetts Texas
2,444 7,090 0 14,526 0
158,610 104,139 21,577 119,969 34,546
473,161 177,875 500,314 901,065 169,232
381,902 134,279 464,196 X 159,522
313,949 123,306 464,196 X 159,522
X X X 872,953 X
5,006 0 18 0 1
0 418 46 1,497 0
9,395 19,082 29,024 13,565 4,033
76,858 24,096 7,030 13,050 5,676
76 77 78 79 80
San Bernardino Unified. . . . . . . . . . . . . Conroe. . . . . . . . . . . . . . . . . . . . . . . . . . Winston-Salem/Forsyth. . . . . . . . . . . . . Capistrano Unified. . . . . . . . . . . . . . . . . Pasadena . . . . . . . . . . . . . . . . . . . . . . .
California Texas North Carolina California Texas
3,654 0 0 2,522 0
146,615 18,259 7,055 58,753 37,084
55,119 298,010 134,238 278,059 148,487
35,044 283,585 X 248,260 130,591
35,044 283,585 X 248,260 130,591
X X 114,713 X X
7,046 0 0 8,917 0
1,916 13 0 396 0
1,752 10,983 7,718 7,641 8,971
9,361 3,429 11,807 12,845 8,925
81 82 83 84 85
Corona-Norco Unified. . . . . . . . . . . . . . Cherry Creek. . . . . . . . . . . . . . . . . . . . . Cumberland County. . . . . . . . . . . . . . . Lewisville. . . . . . . . . . . . . . . . . . . . . . . . Jordan. . . . . . . . . . . . . . . . . . . . . . . . . .
California Colorado North Carolina Texas Utah
1,719 4,013 0 0 4,049
62,125 3,206 3,782 22,695 57,711
153,355 302,005 97,876 369,503 132,643
101,277 260,299 X 343,530 116,427
101,277 260,299 X 343,530 116,427
X X 82,063 X X
37,237 15 0 475 0
0 731 0 0 0
4,675 37,399 10,201 22,100 9,901
10,166 3,561 5,612 3,398 6,315
86 87 88 89 90
Howard County. . . . . . . . . . . . . . . . . . . Clayton County . . . . . . . . . . . . . . . . . . . Tucson Unified. . . . . . . . . . . . . . . . . . . . Seattle. . . . . . . . . . . . . . . . . . . . . . . . . . Omaha. . . . . . . . . . . . . . . . . . . . . . . . . .
Maryland Georgia Arizona Washington Nebraska
15,549 0 0 19,253 0
119,273 44,529 3,184 22,978 10,194
603,422 177,793 271,097 332,915 303,494
X 159,029 209,403 281,478 287,914
X 107,624 209,403 281,478 256,118
589,213 X X X X
0 1,304 14,567 0 2,481
251 0 2,487 255 274
8,304 10,709 7,528 20,040 5,963
5,654 6,751 37,112 31,142 6,862
91 92 93 94 95
Columbus . . . . . . . . . . . . . . . . . . . . . . . Wichita Unified. . . . . . . . . . . . . . . . . . . . Henrico County. . . . . . . . . . . . . . . . . . . Atlanta. . . . . . . . . . . . . . . . . . . . . . . . . . Detroit . . . . . . . . . . . . . . . . . . . . . . . . . .
Ohio Kansas Virginia Georgia Michigan
0 0 0 0 0
16,586 40,868 42,291 34,982 85,163
472,503 162,972 278,440 540,424 234,510
419,312 139,308 X 495,254 154,079
419,312 139,308 X 402,259 154,079
X X 265,862 X X
8,197 12,385 0 4,193 0
4,857 0 1,621 0 25,328
7,472 4,185 10,288 6,040 21,645
32,665 7,094 669 34,937 33,458
96 97 98 99 100
Brownsville . . . . . . . . . . . . . . . . . . . . . . Anchorage. . . . . . . . . . . . . . . . . . . . . . . San Juan Unified. . . . . . . . . . . . . . . . . . Sacramento Unified. . . . . . . . . . . . . . . . Garden Grove Unified. . . . . . . . . . . . . .
Texas Alaska California California California
0 21,380 5,231 4,115 3,331
31,326 132,827 71,442 99,379 152,628
62,789 206,016 122,807 105,070 128,653
54,645 X 96,882 85,002 76,476
54,645 X 96,882 82,788 76,476
X 192,544 X X X
74 0 1,152 935 36,962
0 0 3,556 2,262 5,156
2,324 10,024 6,906 5,646 3,753
5,746 3,448 14,311 11,225 6,306
N Not available. Amounts are combined in “Other and nonspecified” federal revenue. X Not applicable. 1 Enrollments reflect fall 2012 memberships reported to the National Center for Education Statistics on the Common Core of Data (CCD) agency universe file—“Local Education Agency (School District) Universe Survey: School Year 2012–13, Provisional Version 1a.” Enrollments for state educational facilities, federal school systems, and charter schools whose charters are held by a nongovernmental entity have been excluded. Enrollments from the CCD agency universe file were subject to adjustment if the enrollments were inconsistent with the finances reported. Notes: See Appendix B for a description of state-specific reporting anomalies. Revenues from other school systems are included in this table. Refer to the introductory text for an explanation concerning tax revenue for dependent school systems. Data for specific state revenue programs are generally comparable for school systems in the same state, but are not for school systems in other states. Annual Survey of School System Finances statistics include the finances of charter schools whose charters are held directly by a government or a government agency. Charter schools whose charters are held by nongovernmental entities are deemed to be out of scope for the Annual Survey of School System Finances. Source: U.S. Census Bureau, 2013 Annual Survey of School System Finances. Data are not subject to sampling error, but for information on nonsampling error and definitions, see introductory text. Data users who create their own estimates from these tables should cite the U.S. Census Bureau as the source of the original data only.
Public Education Finances: 2013
U.S. Census Bureau
Table 16.
Expenditure of the 100 Largest Public Elementary-Secondary School Systems in the United States by Enrollment: Fiscal Year 2013 (In thousands of dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see footnotes)
Elementary-secondary expenditure Current spending Rank
School system
For selected functions
For selected objects
State
Enrollment1 989,391 655,455 395,948 354,262 316,778
Total 24,974,898 8,366,970 5,744,617 3,405,385 2,837,439
Total 22,278,747 7,081,553 4,929,369 3,183,371 2,555,152
Salaries and wages 10,162,979 3,944,380 2,551,580 1,780,684 1,514,224
Instruction Employee benefits 6,120,828 1,729,751 929,598 567,938 592,047
Total2 17,247,757 4,162,680 3,113,082 1,985,933 1,465,591
Salaries and wages 8,433,032 2,603,089 1,733,499 1,136,722 953,731
Employee benefits 5,285,348 1,097,140 661,646 346,234 371,072
19
1 2 3 4 5
New York City. . . . . . . . . . . . . Los Angeles Unified. . . . . . . . Chicago. . . . . . . . . . . . . . . . . Miami-Dade County. . . . . . . . Clark County. . . . . . . . . . . . .
New York California Illinois Florida Nevada
6 7 8 9 10
Broward County. . . . . . . . . . . Houston. . . . . . . . . . . . . . . . . Hillsborough County . . . . . . . Hawaii Public Schools. . . . . . Orange County . . . . . . . . . . .
Florida Texas Florida Hawaii Florida
260,226 203,354 200,466 184,760 183,066
2,370,326 2,096,600 1,894,010 2,345,917 1,775,937
2,183,360 1,696,852 1,757,385 2,199,261 1,526,352
1,194,379 1,074,360 1,054,372 1,194,185 849,703
352,619 195,490 256,464 451,975 267,904
1,314,953 970,020 1,004,006 1,283,872 895,431
751,172 714,945 683,330 822,899 525,701
213,808 123,439 158,729 304,591 156,390
11 12 13 14 15
Fairfax County. . . . . . . . . . . . Palm Beach County. . . . . . . . Gwinnett County . . . . . . . . . . Dallas. . . . . . . . . . . . . . . . . . . Wake County. . . . . . . . . . . . .
Virginia Florida Georgia Texas North Carolina
180,616 179,514 164,976 158,932 150,956
2,746,699 1,867,496 1,615,198 1,764,754 1,276,435
2,483,954 1,692,690 1,461,857 1,337,382 1,175,662
1,554,781 962,828 892,414 915,964 769,608
653,583 282,546 270,519 130,947 250,552
1,526,811 1,040,314 893,756 767,652 760,897
1,020,434 618,809 599,743 616,240 551,365
423,348 176,015 201,830 87,109 176,608
16 17 18 19 20
Montgomery County . . . . . . . Charlotte/Mecklenburg . . . . . Philadelphia. . . . . . . . . . . . . . San Diego Unified. . . . . . . . . Duval County. . . . . . . . . . . . .
Maryland North Carolina Pennsylvania California Florida
148,780 144,478 143,898 130,271 125,686
2,499,433 1,278,989 3,627,516 1,438,489 1,142,394
2,246,201 1,188,174 2,483,366 1,222,668 1,057,520
1,414,028 753,682 863,572 740,081 557,869
678,143 238,385 518,906 326,347 163,818
1,434,428 732,859 1,695,669 727,756 631,959
940,007 508,918 590,890 476,805 386,406
457,961 162,189 352,583 199,730 113,046
21 22 23 24 25
Prince Georges County. . . . . Cypress-Fairbanks. . . . . . . . . Cobb County. . . . . . . . . . . . . Memphis . . . . . . . . . . . . . . . . Baltimore County. . . . . . . . . .
Maryland Texas Georgia Tennessee Maryland
123,737 110,013 108,452 107,594 106,927
2,006,738 944,151 1,099,583 1,163,418 1,562,450
1,747,164 754,094 973,096 1,086,283 1,412,452
988,429 556,991 625,204 665,861 839,012
455,628 82,550 207,764 209,016 395,694
1,003,338 486,448 640,368 622,370 860,662
634,401 395,126 435,041 432,624 548,278
286,440 58,524 156,970 142,316 270,618
26 27 28 29 30
Pinellas County. . . . . . . . . . . Jefferson County. . . . . . . . . . Northside. . . . . . . . . . . . . . . . DeKalb County . . . . . . . . . . . Polk County. . . . . . . . . . . . . .
Florida Kentucky Texas Georgia Florida
103,590 100,316 100,159 98,910 96,937
960,314 1,245,051 999,831 939,285 940,629
908,085 1,137,460 761,182 864,119 888,437
557,282 752,601 546,376 558,835 432,535
165,479 255,331 94,592 164,206 131,236
548,111 587,660 474,310 520,793 586,356
367,718 433,227 375,913 365,820 287,914
103,479 139,556 62,091 117,746 82,111
31 32 33 34 35
Albuquerque . . . . . . . . . . . . . Fulton County . . . . . . . . . . . . Austin. . . . . . . . . . . . . . . . . . . Lee County . . . . . . . . . . . . . . Jefferson County. . . . . . . . . .
New Mexico Georgia Texas Florida Colorado
94,083 93,907 86,516 85,765 85,542
952,320 1,022,219 1,048,370 852,352 834,668
797,393 935,142 835,940 756,404 728,799
496,633 566,585 546,351 407,128 486,293
158,814 196,574 137,823 113,406 128,359
480,829 589,097 477,700 447,962 415,384
340,381 388,454 347,796 254,434 302,335
107,032 131,777 85,006 69,634 78,706
36 37 38 39 40
Baltimore. . . . . . . . . . . . . . . . Prince William County. . . . . . Fort Worth. . . . . . . . . . . . . . . Denver. . . . . . . . . . . . . . . . . . Long Beach Unified. . . . . . . .
Maryland Virginia Texas Colorado California
84,747 83,865 83,503 83,377 82,256
1,426,977 1,015,911 793,501 1,087,297 856,996
1,275,435 859,534 708,350 878,341 742,792
680,934 561,441 508,294 578,807 453,896
306,765 188,291 75,504 103,069 181,102
760,541 489,435 404,054 458,062 456,397
455,024 348,319 322,406 342,654 295,729
193,652 116,220 48,563 71,526 111,666
41 42 43 44 45
Nashville-Davidson County. . Milwaukee. . . . . . . . . . . . . . . Anne Arundel County . . . . . . Guilford County. . . . . . . . . . . Fresno Unified. . . . . . . . . . . .
Tennessee Wisconsin Maryland North Carolina California
81,134 78,363 77,770 74,161 73,689
860,543 1,186,315 1,159,942 729,482 793,385
786,735 1,042,675 1,009,761 670,066 685,221
474,872 510,910 578,304 421,782 399,075
150,555 313,864 270,517 136,270 168,598
433,433 570,346 639,364 409,228 396,631
301,051 333,006 399,212 286,962 260,677
96,135 205,489 192,498 91,842 103,797
46 47 48 49 50
Greenville County . . . . . . . . . Alpine. . . . . . . . . . . . . . . . . . . Brevard County. . . . . . . . . . . Virginia Beach. . . . . . . . . . . . Davis County. . . . . . . . . . . . .
South Carolina Utah Florida Virginia Utah
73,649 72,452 71,228 70,259 70,192
737,151 505,173 603,010 829,642 511,456
620,175 407,870 568,159 746,497 441,436
372,830 249,632 356,238 462,874 277,575
127,537 113,470 89,772 171,021 109,861
354,101 271,853 347,535 437,281 277,639
239,886 191,052 232,955 303,059 203,120
79,956 80,801 56,336 107,110 74,519
See notes at end of table.
20
Table 16.
Expenditure of the 100 Largest Public Elementary-Secondary School Systems in the United States by Enrollment: Fiscal Year 2013—Con. (In thousands of dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see footnotes)
Rank
School system
State
Total 4,381,507 2,462,460 1,539,440 952,941 969,325
Pupil support 129,859 325,028 276,126 125,506 117,747
Elementary-secondary expenditure—Con. Current spending—Con. For selected functions—Con. Support services School General Instructional Other adminisOther and adminisstaff current tration nonspecified tration support spending 78,528 91,187 494,053 3,587,880 649,483 405,504 81,611 469,146 1,181,171 456,413 233,597 145,369 181,629 702,719 276,847 158,424 19,721 153,605 495,685 244,497 163,465 24,706 193,198 470,209 120,236
Capital outlay 2,187,904 687,399 510,450 118,735 109,604
Intergovernmental 29,326 10,543 11 0 1,279
Interest on debt 478,921 587,475 304,787 103,279 171,404
U.S. Census Bureau
Public Education Finances: 2013
1 2 3 4 5
New York City. . . . . . . . . . . . . Los Angeles Unified. . . . . . . . Chicago. . . . . . . . . . . . . . . . . Miami-Dade County. . . . . . . . Clark County. . . . . . . . . . . . .
New York California Illinois Florida Nevada
6 7 8 9 10
Broward County. . . . . . . . . . . Houston. . . . . . . . . . . . . . . . . Hillsborough County . . . . . . . Hawaii Public Schools. . . . . . Orange County . . . . . . . . . . .
Florida Texas Florida Hawaii Florida
705,443 616,004 552,712 770,643 520,376
101,238 68,727 74,534 201,185 43,175
96,459 92,445 140,476 88,148 132,607
14,750 15,303 12,103 11,598 11,007
122,866 115,677 89,472 136,307 94,338
370,130 323,852 236,127 333,405 239,249
162,964 110,828 200,667 144,746 110,545
94,625 263,921 88,592 146,656 183,960
0 5,374 0 0 0
92,341 130,453 48,033 0 65,625
11 12 13 14 15
Fairfax County. . . . . . . . . . . . Palm Beach County. . . . . . . . Gwinnett County . . . . . . . . . . Dallas. . . . . . . . . . . . . . . . . . . Wake County. . . . . . . . . . . . .
Virginia Florida Georgia Texas North Carolina
846,389 536,955 490,217 475,626 361,745
139,208 51,654 58,488 73,025 59,437
168,687 112,000 53,113 75,490 31,918
10,596 15,226 9,414 9,722 5,976
150,796 93,664 108,632 75,185 76,236
377,102 264,411 260,570 242,204 188,178
110,754 115,421 77,884 94,104 53,020
186,926 89,218 98,691 293,336 97,061
418 0 168 2,687 3,712
75,401 85,588 54,482 131,349 0
16 17 18 19 20
Montgomery County . . . . . . . Charlotte/Mecklenburg . . . . . Philadelphia. . . . . . . . . . . . . . San Diego Unified. . . . . . . . . Duval County. . . . . . . . . . . . .
Maryland North Carolina Pennsylvania California Florida
759,744 379,544 612,658 441,180 373,814
88,949 50,472 72,829 90,989 58,323
166,415 30,956 53,716 59,341 80,883
15,373 10,940 40,629 7,634 10,587
155,956 77,462 91,776 78,016 56,151
333,051 209,714 353,708 205,200 167,870
52,029 75,771 175,039 53,732 51,747
171,346 86,125 80,438 161,155 67,941
36,808 4,690 962,543 1,399 0
45,078 0 101,169 53,267 16,933
21 22 23 24 25
Prince Georges County. . . . . Cypress-Fairbanks. . . . . . . . . Cobb County. . . . . . . . . . . . . Memphis . . . . . . . . . . . . . . . . Baltimore County. . . . . . . . . .
Maryland Texas Georgia Tennessee Maryland
677,477 215,239 276,169 390,342 511,876
80,502 33,159 41,038 58,005 75,980
74,811 29,044 40,664 76,114 61,598
14,057 4,866 9,315 32,716 13,165
114,229 37,989 58,825 73,323 109,619
393,878 110,181 126,327 150,184 251,514
66,349 52,407 56,559 73,571 39,914
189,343 83,553 126,487 75,990 101,770
51,969 387 0 1,145 36,631
18,262 106,117 0 0 11,597
26 27 28 29 30
Pinellas County. . . . . . . . . . . Jefferson County. . . . . . . . . . Northside. . . . . . . . . . . . . . . . DeKalb County . . . . . . . . . . . Polk County. . . . . . . . . . . . . .
Florida Kentucky Texas Georgia Florida
293,225 484,623 233,779 288,743 249,399
39,738 51,274 35,204 36,524 31,996
44,075 123,061 40,217 46,003 46,994
6,790 3,092 4,223 17,486 8,104
50,993 84,484 40,327 52,856 38,366
151,629 222,712 113,808 135,874 123,939
66,749 65,177 53,093 54,583 52,682
50,049 87,855 167,219 69,592 33,181
0 244 1,433 0 0
2,180 19,492 69,997 5,574 19,011
31 32 33 34 35
Albuquerque . . . . . . . . . . . . . Fulton County . . . . . . . . . . . . Austin. . . . . . . . . . . . . . . . . . . Lee County . . . . . . . . . . . . . . Jefferson County. . . . . . . . . .
New Mexico Georgia Texas Florida Colorado
282,167 305,205 306,511 258,920 278,614
81,115 40,250 37,891 25,876 36,525
22,354 46,469 55,907 34,254 48,576
9,399 4,720 7,316 5,814 5,436
49,507 55,591 50,456 41,995 53,018
119,792 158,175 154,941 150,981 135,059
34,397 40,840 51,729 49,522 34,801
133,258 76,239 57,151 76,780 65,306
941 1,579 120,569 0 3
20,728 9,259 34,710 19,168 40,560
36 37 38 39 40
Baltimore. . . . . . . . . . . . . . . . Prince William County. . . . . . Fort Worth. . . . . . . . . . . . . . . Denver. . . . . . . . . . . . . . . . . . Long Beach Unified. . . . . . . .
Maryland Virginia Texas Colorado California
471,471 328,010 253,664 341,129 223,105
51,017 40,417 44,590 29,025 33,644
71,913 63,882 46,605 75,229 29,090
39,282 31,049 4,366 11,917 3,308
108,419 59,923 43,483 64,462 39,842
200,840 132,739 114,620 160,496 117,221
43,423 42,089 50,632 79,150 63,290
81,626 93,217 51,857 108,152 89,396
63,680 35,185 714 1,612 126
6,236 27,975 32,580 99,192 24,682
41 42 43 44 45
Nashville-Davidson County. . Milwaukee. . . . . . . . . . . . . . . Anne Arundel County . . . . . . Guilford County. . . . . . . . . . . Fresno Unified. . . . . . . . . . . .
Tennessee Wisconsin Maryland North Carolina California
314,733 398,710 345,359 227,041 237,692
47,334 64,056 41,245 41,984 35,970
69,483 62,715 51,225 22,501 42,214
4,863 33,222 7,868 5,715 6,377
57,966 47,435 75,843 40,745 35,323
135,087 191,282 169,178 116,096 117,808
38,569 73,619 25,038 33,797 50,898
49,603 25,801 108,212 55,855 91,537
218 106,887 21,453 3,561 2,060
23,987 10,952 20,516 0 14,567
46 47 48 49 50
Greenville County . . . . . . . . . Alpine. . . . . . . . . . . . . . . . . . . Brevard County. . . . . . . . . . . Virginia Beach. . . . . . . . . . . . Davis County. . . . . . . . . . . . .
South Carolina Utah Florida Virginia Utah
218,799 105,482 190,265 280,860 120,809
42,553 11,924 23,558 32,138 14,411
33,830 14,869 40,792 61,200 16,211
1,724 1,569 4,727 5,881 2,582
39,821 24,269 34,334 43,717 25,380
100,871 52,851 86,854 137,924 62,225
47,275 30,535 30,359 28,356 42,988
67,152 80,626 11,332 46,830 51,151
786 461 0 18,667 7
49,038 16,216 23,519 17,648 18,862
See notes at end of table.
Public Education Finances: 2013
U.S. Census Bureau
Table 16.
Expenditure of the 100 Largest Public Elementary-Secondary School Systems in the United States by Enrollment: Fiscal Year 2013—Con. (In thousands of dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see footnotes)
Rank
School system
Elementary-secondary expenditure–Con. Current spending–Con. For selected objects–Con.
State
1
Enrollment 69,591 69,312 68,205 67,901 67,153
Total 580,513 634,151 1,077,291 712,129 584,858
Total 516,960 479,232 854,463 540,130 535,759
Salaries and wages 363,871 309,473 516,887 375,932 322,821
Employee benefits 70,084 125,495 235,983 71,626 96,161
For selected functions–Con. Instruction–Con. Salaries and 2 Total wages 319,380 246,940 316,092 228,927 555,570 355,338 332,088 257,784 313,351 202,975
Employee benefits 48,829 87,165 160,592 46,492 57,529
21
51 52 53 54 55
Fort Bend. . . . . . . . . . . . . . . . Granite. . . . . . . . . . . . . . . . . . Loudoun County . . . . . . . . . . North East. . . . . . . . . . . . . . . Pasco County . . . . . . . . . . . .
Texas Utah Virginia Texas Florida
56 57 58 59 60
Aldine. . . . . . . . . . . . . . . . . . . Arlington . . . . . . . . . . . . . . . . Washoe County. . . . . . . . . . . Douglas County. . . . . . . . . . . Katy. . . . . . . . . . . . . . . . . . . .
Texas Texas Nevada Colorado Texas
65,684 65,001 64,995 64,657 64,562
568,695 551,537 629,197 598,872 650,992
523,587 483,666 546,507 505,847 495,167
362,184 363,050 336,994 303,677 360,569
57,591 46,900 129,598 89,932 55,061
320,862 310,571 303,291 294,360 315,325
251,769 257,243 208,169 204,722 254,154
41,531 33,072 81,160 60,865 38,552
61 62 63 64 65
Seminole County. . . . . . . . . . Mesa Unified. . . . . . . . . . . . . El Paso . . . . . . . . . . . . . . . . . Elk Grove Unified. . . . . . . . . . Volusia County. . . . . . . . . . . .
Florida Arizona Texas California Florida
64,463 64,161 63,210 62,137 61,064
515,802 480,253 572,954 555,236 522,991
492,406 457,728 526,432 525,804 484,568
309,343 304,053 383,119 324,845 294,205
83,567 76,680 61,298 129,164 88,874
310,504 272,431 314,717 341,025 282,220
217,365 202,852 253,326 230,300 184,248
55,735 48,512 38,184 84,919 52,380
66 67 68 69 70
Knox County . . . . . . . . . . . . . Chesterfield County. . . . . . . . Mobile County. . . . . . . . . . . . Garland. . . . . . . . . . . . . . . . . Santa Ana Unified. . . . . . . . .
Tennessee Virginia Alabama Texas California
58,929 58,859 58,625 58,059 57,410
510,347 589,981 589,569 517,465 618,649
462,447 533,360 527,605 439,809 522,188
301,224 315,840 287,595 321,601 313,372
75,191 136,350 110,630 48,972 118,902
272,921 330,448 274,282 267,588 314,982
206,671 214,633 180,791 216,457 209,685
53,835 96,684 65,041 31,732 76,254
71 72 73 74 75
San Francisco Unified. . . . . . Osceola County. . . . . . . . . . . Plano. . . . . . . . . . . . . . . . . . . Boston. . . . . . . . . . . . . . . . . . San Antonio. . . . . . . . . . . . . .
California Florida Texas Massachusetts Texas
56,970 56,411 55,185 55,114 54,268
737,509 494,352 605,466 1,312,877 602,204
566,150 455,429 455,619 1,253,651 501,754
332,121 252,265 322,605 649,642 324,392
139,535 72,520 44,805 261,598 87,105
282,971 271,227 294,290 765,392 285,667
197,685 154,855 238,646 435,751 204,540
74,585 42,633 32,621 183,855 53,074
76 77 78 79 80
San Bernardino Unified. . . . . Conroe. . . . . . . . . . . . . . . . . . Winston-Salem/Forsyth. . . . . Capistrano Unified. . . . . . . . . Pasadena . . . . . . . . . . . . . . .
California Texas North Carolina California Texas
54,102 53,934 53,881 53,785 53,665
646,287 515,730 488,367 384,371 563,113
506,978 370,258 457,915 367,584 454,593
287,894 273,535 296,390 237,959 319,924
108,518 43,143 95,334 87,020 49,854
274,992 234,097 298,920 241,189 272,630
180,993 191,918 208,405 170,397 217,975
59,069 29,021 67,588 59,637 32,179
81 82 83 84 85
Corona-Norco Unified. . . . . . Cherry Creek. . . . . . . . . . . . . Cumberland County. . . . . . . . Lewisville. . . . . . . . . . . . . . . . Jordan. . . . . . . . . . . . . . . . . .
California Colorado North Carolina Texas Utah
53,437 53,422 52,925 52,528 52,481
460,326 532,279 451,760 612,012 356,555
406,920 481,983 432,986 427,344 305,413
272,443 319,366 285,614 298,873 198,264
73,338 94,827 90,692 45,672 72,066
260,136 327,177 271,578 272,622 189,458
196,232 233,951 195,439 221,258 139,358
45,031 68,470 59,718 33,715 50,100
86 87 88 89 90
Howard County. . . . . . . . . . . Clayton County . . . . . . . . . . . Tucson Unified. . . . . . . . . . . . Seattle. . . . . . . . . . . . . . . . . . Omaha. . . . . . . . . . . . . . . . . .
Maryland Georgia Arizona Washington Nebraska
52,053 51,757 50,771 50,655 50,559
902,049 498,137 567,894 629,926 612,960
781,472 410,499 505,376 574,434 577,498
484,762 253,413 300,720 359,889 323,618
186,900 77,590 88,190 115,420 118,063
517,199 252,111 251,305 340,037 383,773
355,667 171,048 164,634 237,544 239,028
140,564 55,866 43,788 74,941 87,780
91 92 93 94 95
Columbus . . . . . . . . . . . . . . . Wichita Unified. . . . . . . . . . . . Henrico County. . . . . . . . . . . Atlanta. . . . . . . . . . . . . . . . . . Detroit . . . . . . . . . . . . . . . . . .
Ohio Kansas Virginia Georgia Michigan
50,384 50,339 50,083 49,558 49,239
928,345 617,744 512,207 805,195 882,693
810,313 533,984 449,864 675,100 710,502
434,003 317,389 295,157 361,702 340,465
176,278 122,547 102,759 135,212 179,594
462,230 295,744 272,307 376,931 359,121
248,135 199,560 193,434 221,374 216,084
89,927 78,486 66,481 90,785 117,227
96 97 98 99 100
Brownsville . . . . . . . . . . . . . . Anchorage. . . . . . . . . . . . . . . San Juan Unified. . . . . . . . . . Sacramento Unified. . . . . . . . Garden Grove Unified. . . . . .
Texas Alaska California California California
49,190 48,790 47,752 47,616 47,599
484,309 788,049 442,274 473,966 475,386
461,836 755,821 407,170 448,829 419,115
315,955 367,078 249,547 237,256 256,555
60,005 288,129 96,729 125,046 111,391
264,424 439,272 241,465 272,619 267,920
205,790 232,224 162,490 151,429 174,903
36,325 182,073 60,217 80,589 71,651
See notes at end of table.
22
Table 16.
Expenditure of the 100 Largest Public Elementary-Secondary School Systems in the United States by Enrollment: Fiscal Year 2013—Con. (In thousands of dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see footnotes)
Rank
School system
State Pupil support 29,348 19,173 47,480 29,790 25,031
Elementary-secondary expenditure—Con. Current spending—Con. For selected functions—Con. Support services–Con. School General Instructional Other adminisOther and adminisstaff current tration nonspecified tration support spending 18,358 3,945 29,186 88,594 28,149 15,888 3,043 26,387 71,708 26,941 37,392 6,321 47,810 134,312 25,578 31,105 3,355 30,527 83,324 29,941 34,398 1,981 33,759 92,284 34,955
Capital outlay 22,214 146,615 186,319 110,729 32,328
Intergovernmental 663 0 74 312 0
Interest on debt 40,676 8,304 36,435 60,958 16,771
U.S. Census Bureau
Public Education Finances: 2013
51 52 53 54 55
Fort Bend. . . . . . . . . . . . . . . . Granite. . . . . . . . . . . . . . . . . . Loudoun County . . . . . . . . . . North East. . . . . . . . . . . . . . . Pasco County . . . . . . . . . . . .
Texas Utah Virginia Texas Florida
Total 169,431 136,199 273,315 178,101 187,453
56 57 58 59 60
Aldine. . . . . . . . . . . . . . . . . . . Arlington . . . . . . . . . . . . . . . . Washoe County. . . . . . . . . . . Douglas County. . . . . . . . . . . Katy. . . . . . . . . . . . . . . . . . . .
Texas Texas Nevada Colorado Texas
163,312 144,219 218,502 187,163 155,497
27,032 29,653 43,721 19,680 24,874
14,481 21,670 30,734 20,329 18,796
3,170 2,769 10,386 3,452 4,225
29,808 24,282 35,033 35,345 28,068
88,821 65,845 98,628 108,357 79,534
39,413 28,876 24,714 24,324 24,345
26,085 46,656 56,686 57,072 100,120
211 866 814 877 43
18,812 20,349 25,190 35,076 55,662
61 62 63 64 65
Seminole County. . . . . . . . . . Mesa Unified. . . . . . . . . . . . . El Paso . . . . . . . . . . . . . . . . . Elk Grove Unified. . . . . . . . . . Volusia County. . . . . . . . . . . .
Florida Arizona Texas California Florida
150,540 159,030 183,356 160,781 175,435
22,905 31,339 32,495 23,637 20,998
19,439 20,182 33,843 21,574 32,100
4,132 1,612 4,277 2,778 3,653
27,658 22,015 32,998 29,325 33,783
76,406 83,882 79,743 83,467 84,901
31,362 26,267 28,359 23,998 26,913
13,675 13,679 22,230 13,416 18,204
0 0 50 4,529 0
9,721 8,846 24,242 11,487 20,219
66 67 68 69 70
Knox County . . . . . . . . . . . . . Chesterfield County. . . . . . . . Mobile County. . . . . . . . . . . . Garland. . . . . . . . . . . . . . . . . Santa Ana Unified. . . . . . . . .
Tennessee Virginia Alabama Texas California
163,041 182,081 213,636 145,246 179,214
16,694 24,129 29,107 23,944 23,572
43,275 27,017 26,689 25,427 34,812
7,790 4,327 7,050 2,734 2,085
28,019 30,421 27,828 26,992 34,377
67,263 96,187 122,962 66,149 84,368
26,485 20,831 39,687 26,975 27,992
44,723 40,798 47,397 60,311 80,017
2 1,119 615 1,291 3,110
3,175 14,704 13,952 16,054 13,334
71 72 73 74 75
San Francisco Unified. . . . . . Osceola County. . . . . . . . . . . Plano. . . . . . . . . . . . . . . . . . . Boston. . . . . . . . . . . . . . . . . . San Antonio. . . . . . . . . . . . . .
California Florida Texas Massachusetts Texas
259,902 149,068 138,794 436,104 170,382
32,939 20,837 23,873 72,826 31,393
93,146 30,170 18,932 117,526 29,112
7,489 3,656 4,852 18,761 2,600
38,281 21,861 22,726 41,353 32,017
88,047 72,544 68,411 185,638 75,260
23,277 35,134 22,535 52,155 45,705
70,261 23,569 78,415 40,970 67,255
69,407 0 25,554 5,318 1,555
31,691 15,354 45,878 12,938 31,640
76 77 78 79 80
San Bernardino Unified. . . . . Conroe. . . . . . . . . . . . . . . . . . Winston-Salem/Forsyth. . . . . Capistrano Unified. . . . . . . . . Pasadena . . . . . . . . . . . . . . .
California Texas North Carolina California Texas
190,226 122,529 136,275 115,187 151,829
29,085 18,812 25,479 20,173 23,738
26,147 10,251 13,354 10,924 19,115
2,884 3,458 2,621 1,829 2,633
40,680 22,712 30,613 25,984 30,043
91,430 67,296 64,208 56,277 76,300
41,760 13,632 22,720 11,208 30,134
130,235 100,642 28,720 4,299 81,245
58 642 1,732 11,174 337
9,016 44,188 0 1,314 26,938
81 82 83 84 85
Corona-Norco Unified. . . . . . Cherry Creek. . . . . . . . . . . . . Cumberland County. . . . . . . . Lewisville. . . . . . . . . . . . . . . . Jordan. . . . . . . . . . . . . . . . . .
California Colorado North Carolina Texas Utah
130,110 139,370 132,620 131,946 91,666
22,226 25,715 21,724 22,236 9,131
13,359 15,431 20,208 16,260 13,806
2,029 4,269 1,695 3,776 1,753
28,707 22,473 29,629 25,764 18,371
63,789 71,482 59,364 63,910 48,605
16,674 15,436 28,788 22,776 24,289
39,010 28,331 16,646 138,979 46,971
670 54 2,128 414 615
13,726 21,911 0 45,275 3,556
86 87 88 89 90
Howard County. . . . . . . . . . . Clayton County . . . . . . . . . . . Tucson Unified. . . . . . . . . . . . Seattle. . . . . . . . . . . . . . . . . . Omaha. . . . . . . . . . . . . . . . . .
Maryland Georgia Arizona Washington Nebraska
245,391 126,864 235,586 214,953 166,111
36,640 21,368 60,544 38,087 11,991
36,767 21,075 43,334 24,099 12,472
4,450 3,421 6,640 8,434 8,707
55,008 21,263 21,082 37,544 26,525
112,526 59,737 103,986 106,789 106,416
18,882 31,524 18,485 19,444 27,614
97,914 87,638 48,124 49,139 25,090
6,678 0 100 0 852
15,985 0 14,294 6,353 9,520
91 92 93 94 95
Columbus . . . . . . . . . . . . . . . Wichita Unified. . . . . . . . . . . . Henrico County. . . . . . . . . . . Atlanta. . . . . . . . . . . . . . . . . . Detroit . . . . . . . . . . . . . . . . . .
Ohio Kansas Virginia Georgia Michigan
312,812 216,455 157,628 273,558 302,030
55,551 42,971 20,604 32,495 54,959
71,140 29,240 27,259 53,245 56,873
8,124 5,329 5,716 14,328 8,434
39,400 34,144 26,965 40,663 37,373
138,597 104,771 77,084 132,827 144,391
35,271 21,785 19,929 24,611 49,351
73,074 61,675 45,439 123,408 59,253
22,819 0 2,797 4 0
22,139 22,085 14,107 6,683 112,938
96 97 98 99 100
Brownsville . . . . . . . . . . . . . . Anchorage. . . . . . . . . . . . . . . San Juan Unified. . . . . . . . . . Sacramento Unified. . . . . . . . Garden Grove Unified. . . . . .
Texas Alaska California California California
158,449 294,106 147,943 150,516 129,538
24,777 86,049 15,786 23,417 21,095
29,842 36,873 29,822 25,296 14,675
2,777 4,855 3,393 3,486 1,738
24,642 43,533 34,775 32,808 26,443
76,411 122,796 64,167 65,509 65,587
38,963 22,443 17,762 25,694 21,657
11,693 32,205 19,155 8,250 46,001
545 0 822 34 2,868
10,235 23 15,127 16,853 7,402
1 Enrollments reflect fall 2012 memberships reported to the National Center for Education Statistics on the Common Core of Data (CCD) agency universe file—“Local Education Agency (School District) Universe Survey: School Year 2012–13, Provisional Version 1a.” Enrollments for state educational facilities, federal school systems, and charter schools whose charters are held by a nongovernmental entity have been excluded. Enrollments from the CCD agency universe file were subject to adjustment if the enrollments were inconsistent with the finances reported. 2 Includes amounts not shown separately. Notes: See Appendix B for a description of state-specific reporting anomalies. Payments to other school systems are included in this table. Expenditures for adult education, community services, and other nonelementary-secondary programs are included under total elementarysecondary expenditure, total current spending, and other current spending, but are excluded in the per pupil data displayed in Table 18. Annual Survey of School System Finances statistics include the finances of charter schools whose charters are held directly by a government or a government agency. Charter schools whose charters are held by nongovernmental entities are deemed to be out of scope for the Annual Survey of School System Finances. Source: U.S. Census Bureau, 2013 Annual Survey of School System Finances. Data are not subject to sampling error, but for information on nonsampling error and definitions, see introductory text. Data users who create their own estimates from these tables should cite the U.S. Census Bureau as the source of the original data only.
Table 17.
Percentage Distribution of Revenue of the 100 Largest Public Elementary-Secondary School Systems in the United States by Enrollment: Fiscal Year 2013—Con. (Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see footnotes)
Federal sources Rank
School system
State sources
State Enrollment1
Total
Total2
Title I
General formula Total2 assistance
Local sources Taxes and parent Other governlocal ment governcontribuments tions Total2
Charges
1 2 3 4 5
New York City. . . . . . . . . . . . . . Los Angeles Unified. . . . . . . . . Chicago. . . . . . . . . . . . . . . . . . Miami-Dade County. . . . . . . . . Clark County. . . . . . . . . . . . . .
New York California Illinois Florida Nevada
989,391 655,455 395,948 354,262 316,778
100.0 100.0 100.0 100.0 100.0
7.6 13.1 15.0 14.9 9.5
2.8 4.4 5.7 5.0 3.3
36.8 58.4 38.9 32.8 61.8
24.1 27.5 31.7 11.0 24.8
55.6 28.5 46.1 52.3 28.7
47.5 23.3 41.0 45.9 26.4
Z 1.9 Z Z 0.1
0.2 1.0 0.2 4.6 1.0
6 7 8 9 10
Broward County. . . . . . . . . . . . Houston. . . . . . . . . . . . . . . . . . Hillsborough County . . . . . . . . Hawaii Public Schools. . . . . . . Orange County . . . . . . . . . . . .
Florida Texas Florida Hawaii Florida
260,226 203,354 200,466 184,760 183,066
100.0 100.0 100.0 100.0 100.0
11.5 15.2 15.1 13.3 11.0
3.0 5.6 3.4 2.0 3.0
39.0 17.4 48.6 84.2 35.3
16.2 13.2 21.3 42.8 14.5
49.6 67.4 36.2 2.5 53.7
42.4 63.0 28.7 Z 47.2
Z 0.1 Z Z Z
5.0 0.7 3.3 1.8 3.3
11 12 13 14 15
Fairfax County. . . . . . . . . . . . . Palm Beach County. . . . . . . . . Gwinnett County . . . . . . . . . . . Dallas. . . . . . . . . . . . . . . . . . . . Wake County. . . . . . . . . . . . . .
Virginia Florida Georgia Texas North Carolina
180,616 179,514 164,976 158,932 150,956
100.0 100.0 100.0 100.0 100.0
4.3 10.1 8.4 15.6 8.0
0.8 3.0 2.1 5.3 2.0
22.1 23.6 45.4 24.4 62.5
17.0 6.5 29.0 20.7 61.3
73.5 66.4 46.2 59.9 29.5
67.6 56.3 40.5 57.7 26.2
1.8 0.1 0.4 Z Z
2.2 7.5 3.0 0.5 2.5
16 17 18 19 20
Montgomery County . . . . . . . . Charlotte/Mecklenburg . . . . . . Philadelphia. . . . . . . . . . . . . . . San Diego Unified. . . . . . . . . . Duval County. . . . . . . . . . . . . .
Maryland North Carolina Pennsylvania California Florida
148,780 144,478 143,898 130,271 125,686
100.0 100.0 100.0 100.0 100.0
3.8 10.5 15.7 11.5 13.8
0.8 3.1 8.1 3.3 4.4
28.9 57.6 48.6 30.3 44.7
12.1 55.8 35.3 6.6 21.7
67.3 31.9 35.7 58.3 41.5
65.9 27.5 31.7 44.4 34.4
Z Z 0.7 8.3 Z
1.0 2.6 0.1 1.2 5.0
21 22 23 24 25
Prince Georges County. . . . . . Cypress-Fairbanks. . . . . . . . . . Cobb County. . . . . . . . . . . . . . Memphis . . . . . . . . . . . . . . . . . Baltimore County. . . . . . . . . . .
Maryland Texas Georgia Tennessee Maryland
123,737 110,013 108,452 107,594 106,927
100.0 100.0 100.0 100.0 100.0
6.6 7.8 7.9 21.5 6.1
1.6 1.5 1.9 7.9 1.4
49.8 39.4 38.6 38.1 43.8
23.6 34.4 35.9 36.7 21.4
43.6 52.7 53.5 40.4 50.1
41.2 47.9 46.9 0.1 48.8
Z 0.1 0.6 35.0 0.2
1.2 3.9 5.4 2.8 0.9
26 27 28 29 30
Pinellas County. . . . . . . . . . . . Jefferson County. . . . . . . . . . . Northside. . . . . . . . . . . . . . . . . DeKalb County . . . . . . . . . . . . Polk County. . . . . . . . . . . . . . .
Florida Kentucky Texas Georgia Florida
103,590 100,316 100,159 98,910 96,937
100.0 100.0 100.0 100.0 100.0
11.5 13.1 9.3 10.7 12.1
3.1 3.7 1.9 4.0 3.1
32.4 39.1 36.3 39.8 50.2
12.1 21.2 32.4 24.6 24.8
56.1 47.8 54.4 49.5 37.7
51.2 45.3 49.8 45.4 23.9
0.1 0.1 0.1 0.8 Z
3.3 1.2 3.6 0.4 12.6
31 32 33 34 35
Albuquerque . . . . . . . . . . . . . . Fulton County . . . . . . . . . . . . . Austin. . . . . . . . . . . . . . . . . . . . Lee County . . . . . . . . . . . . . . . Jefferson County. . . . . . . . . . .
New Mexico Georgia Texas Florida Colorado
94,083 93,907 86,516 85,765 85,542
100.0 100.0 100.0 100.0 100.0
11.0 6.8 13.9 11.6 6.4
3.7 2.2 3.7 2.4 1.4
70.8 28.9 10.4 30.4 40.4
65.3 18.5 7.4 10.3 37.4
18.2 64.3 75.6 58.0 53.3
16.0 58.3 73.3 51.6 44.5
Z 1.6 Z Z 0.3
1.1 2.0 1.0 4.7 7.1
36 37 38 39 40
Baltimore. . . . . . . . . . . . . . . . . Prince William County. . . . . . . Fort Worth. . . . . . . . . . . . . . . . Denver. . . . . . . . . . . . . . . . . . . Long Beach Unified. . . . . . . . .
Maryland Virginia Texas Colorado California
84,747 83,865 83,503 83,377 82,256
100.0 100.0 100.0 100.0 100.0
12.5 4.8 15.4 11.9 14.4
4.3 0.6 5.6 3.8 4.2
68.5 42.7 40.4 27.8 60.2
30.9 31.2 36.5 24.7 37.0
19.1 52.5 44.2 60.3 25.4
18.2 45.9 41.3 49.9 17.0
Z 3.7 Z 0.2 4.8
0.2 2.2 1.2 4.2 0.8
41 42 43 44 45
Nashville-Davidson County. . . Milwaukee. . . . . . . . . . . . . . . . Anne Arundel County . . . . . . . Guilford County. . . . . . . . . . . . Fresno Unified. . . . . . . . . . . . .
Tennessee Wisconsin Maryland North Carolina California
81,134 78,363 77,770 74,161 73,689
100.0 100.0 100.0 100.0 100.0
12.6 17.3 5.4 14.5 16.6
3.2 8.5 0.9 3.8 7.1
28.4 53.3 35.4 55.6 70.0
26.6 44.6 17.9 54.5 40.2
59.0 29.4 59.2 29.9 13.5
56.4 25.4 58.0 26.3 10.7
0.1 1.2 Z Z 0.8
1.7 0.9 1.0 2.3 0.3
46 47 48 49 50
Greenville County . . . . . . . . . . Alpine. . . . . . . . . . . . . . . . . . . . Brevard County. . . . . . . . . . . . Virginia Beach. . . . . . . . . . . . . Davis County. . . . . . . . . . . . . .
South Carolina Utah Florida Virginia Utah
73,649 72,452 71,228 70,259 70,192
100.0 100.0 100.0 100.0 100.0
8.6 8.6 10.5 9.2 7.6
2.9 0.9 2.4 1.6 0.5
50.2 59.6 48.4 41.7 56.0
14.1 37.6 21.0 31.2 34.2
41.2 31.8 41.1 49.1 36.4
29.3 28.5 35.9 44.4 29.2
4.1 Z Z 2.5 Z
4.5 2.0 4.5 1.8 3.7
51 52 53 54 55
Fort Bend. . . . . . . . . . . . . . . . . Granite. . . . . . . . . . . . . . . . . . . Loudoun County . . . . . . . . . . . North East. . . . . . . . . . . . . . . . Pasco County . . . . . . . . . . . . .
Texas Utah Virginia Texas Florida
69,591 69,312 68,205 67,901 67,153
100.0 100.0 100.0 100.0 100.0
6.4 12.6 2.1 8.5 10.5
1.3 3.2 0.1 1.8 2.6
36.2 53.4 24.9 27.8 52.4
32.0 32.4 19.3 23.7 24.6
57.5 33.9 73.0 63.7 37.1
52.5 30.4 70.2 59.5 29.9
Z Z 0.4 0.1 Z
3.9 1.3 2.1 3.4 4.9
56 57 58 59 60
Aldine. . . . . . . . . . . . . . . . . . . . Arlington . . . . . . . . . . . . . . . . . Washoe County. . . . . . . . . . . . Douglas County. . . . . . . . . . . . Katy. . . . . . . . . . . . . . . . . . . . .
Texas Texas Nevada Colorado Texas
65,684 65,001 64,995 64,657 64,562
100.0 100.0 100.0 100.0 100.0
13.9 11.6 10.3 3.0 6.2
3.1 2.5 2.4 0.2 0.7
55.4 42.1 62.9 45.0 36.3
48.5 36.5 27.0 42.4 31.1
30.8 46.3 26.9 52.0 57.5
28.5 43.5 23.3 39.3 52.9
Z Z 0.1 0.5 Z
0.8 1.6 1.3 8.4 3.7
See notes at end of table.
Public Education Finances: 2013 U.S. Census Bureau
23
Table 17.
Percentage Distribution of Revenue of the 100 Largest Public Elementary-Secondary School Systems in the United States by Enrollment: Fiscal Year 2013—Con. (Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see footnotes)
Federal sources Rank
School system
State sources
State General formula Total2 assistance 47.7 22.4 40.1 39.5 50.1 43.8 71.0 48.2 41.1 17.8
Local sources Taxes and parent Other governlocal ment governcontribuments tions 36.5 Z 29.6 4.8 32.0 Z 13.9 .8 42.6 .1
61 62 63 64 65
Seminole County. . . . . . . . . . . Mesa Unified. . . . . . . . . . . . . . El Paso . . . . . . . . . . . . . . . . . . Elk Grove Unified. . . . . . . . . . . Volusia County. . . . . . . . . . . . .
Florida Arizona Texas California Florida
Enrollment1 64,463 64,161 63,210 62,137 61,064
66 67 68 69 70
Knox County . . . . . . . . . . . . . . Chesterfield County. . . . . . . . . Mobile County. . . . . . . . . . . . . Garland. . . . . . . . . . . . . . . . . . Santa Ana Unified. . . . . . . . . .
Tennessee Virginia Alabama Texas California
58,929 58,859 58,625 58,059 57,410
100.0 100.0 100.0 100.0 100.0
11.6 5.7 14.2 9.6 15.5
2.4 1.2 5.4 2.4 5.3
33.8 48.2 54.2 55.3 56.9
32.3 36.4 45.5 49.3 32.9
54.6 46.2 31.6 35.1 27.6
46.7 41.9 22.1 31.6 18.2
Z .4 2.5 .1 6.3
4.0 2.6 2.3 2.9 .6
71 72 73 74 75
San Francisco Unified. . . . . . . Osceola County. . . . . . . . . . . . Plano. . . . . . . . . . . . . . . . . . . . Boston. . . . . . . . . . . . . . . . . . . San Antonio. . . . . . . . . . . . . . .
California Florida Texas Massachusetts Texas
56,970 56,411 55,185 55,114 54,268
100.0 100.0 100.0 100.0 100.0
10.7 12.6 5.3 7.3 23.3
4.2 3.8 .9 1.8 6.2
26.4 51.3 9.7 25.5 47.7
5.0 23.2 6.1 15.5 41.7
62.9 36.1 85.0 67.2 29.0
50.7 27.2 78.8 65.1 27.4
.7 .1 Z .1 Z
1.2 3.9 4.9 1.0 .7
76 77 78 79 80
San Bernardino Unified. . . . . . Conroe. . . . . . . . . . . . . . . . . . . Winston-Salem/Forsyth. . . . . . Capistrano Unified. . . . . . . . . . Pasadena . . . . . . . . . . . . . . . .
California Texas North Carolina California Texas
54,102 53,934 53,881 53,785 53,665
100.0 100.0 100.0 100.0 100.0
16.2 6.0 11.7 5.4 14.2
7.8 1.5 3.7 .9 3.9
74.0 29.3 60.2 27.4 57.4
42.6 25.3 58.7 6.7 50.3
9.9 64.7 28.1 67.2 28.4
6.3 61.6 24.0 60.0 25.0
1.6 Z Z 2.3 Z
.3 2.4 1.6 1.8 1.7
81 82 83 84 85
Corona-Norco Unified. . . . . . . Cherry Creek. . . . . . . . . . . . . . Cumberland County. . . . . . . . . Lewisville. . . . . . . . . . . . . . . . . Jordan. . . . . . . . . . . . . . . . . . .
California Colorado North Carolina Texas Utah
53,437 53,422 52,925 52,528 52,481
100.0 100.0 100.0 100.0 100.0
7.0 4.7 15.4 6.5 6.4
1.3 .9 4.2 .7 .8
59.5 40.2 61.6 23.2 56.9
40.1 37.3 60.7 18.9 34.6
33.5 55.0 23.0 70.3 36.6
22.1 47.4 19.3 65.4 32.2
8.1 .1 Z .1 Z
1.0 6.8 2.4 4.2 2.7
86 87 88 89 90
Howard County. . . . . . . . . . . . Clayton County . . . . . . . . . . . . Tucson Unified. . . . . . . . . . . . . Seattle. . . . . . . . . . . . . . . . . . . Omaha. . . . . . . . . . . . . . . . . . .
Maryland Georgia Arizona Washington Nebraska
52,053 51,757 50,771 50,655 50,559
100.0 100.0 100.0 100.0 100.0
2.5 12.6 14.7 7.5 15.9
.3 3.0 4.7 1.7 5.8
32.9 49.7 29.3 45.2 34.6
17.2 34.5 28.6 33.3 28.4
64.6 37.7 56.0 47.3 49.5
63.0 33.7 43.3 40.0 47.0
Z .3 3.5 Z .4
.9 2.3 1.6 2.9 1.0
91 92 93 94 95
Columbus . . . . . . . . . . . . . . . . Wichita Unified. . . . . . . . . . . . . Henrico County. . . . . . . . . . . . Atlanta. . . . . . . . . . . . . . . . . . . Detroit . . . . . . . . . . . . . . . . . . .
Ohio Kansas Virginia Georgia Michigan
50,384 50,339 50,083 49,558 49,239
100.0 100.0 100.0 100.0 100.0
12.1 12.2 6.4 11.0 26.8
5.1 4.9 .8 3.9 14.9
35.5 60.5 42.6 19.0 45.7
33.6 46.5 31.8 12.5 30.7
52.4 27.3 51.0 70.0 27.5
46.5 23.3 48.7 64.2 18.1
1.4 2.1 .3 .5 3.0
.8 .7 1.9 .8 2.5
96 97 98 99 100
Brownsville . . . . . . . . . . . . . . . Anchorage. . . . . . . . . . . . . . . . San Juan Unified. . . . . . . . . . . Sacramento Unified. . . . . . . . . Garden Grove Unified. . . . . . .
Texas Alaska California California California
49,190 48,790 47,752 47,616 47,599
100.0 100.0 100.0 100.0 100.0
22.1 9.9 10.5 16.8 10.4
7.4 1.8 3.1 4.6 2.9
65.3 63.3 61.4 61.7 64.2
59.1 43.3 38.0 35.9 28.7
12.5 26.7 28.2 21.5 25.4
10.9 25.0 22.2 17.4 15.1
Z Z 1.1 .7 8.3
.5 1.3 1.6 1.2 .7
Total 100.0 100.0 100.0 100.0 100.0
Total2 9.7 13.6 15.9 10.0 11.2
Title I 2.0 4.5 5.2 2.4 3.3
Total2 42.6 46.3 34.0 19.1 47.8
Charges 4.3 3.0 1.2 .9 4.0
Z Represents zero or rounds to zero. 1 Enrollments reflect fall 2012 memberships reported to the National Center for Education Statistics on the Common Core of Data (CCD) agency universe file—“Local Education Agency (School District) Universe Survey: School Year 2012–13, Provisional Version 1a.” Enrollments for state educational facilities, federal school systems, and charter schools whose charters are held by a nongovernmental entity have been excluded. Enrollments from the CCD agency universe file were subject to adjustment if the enrollments were inconsistent with the finances reported. 2 Includes amounts not shown separately. Notes: See Appendix B for a description of state-specific reporting anomalies. Where state accounting practices permit, revenue from other school systems are included under “Other local governments.” Some data appear under local sources for Hawaii’s state-operated school system for consistency with data presented for all other school systems. Annual Survey of School System Finances statistics include the finances of charter schools whose charters are held directly by a government or a government agency. Charter schools whose charters are held by nongovernmental entities are deemed to be out of scope for the Annual Survey of School System Finances. Source: U.S. Census Bureau, 2013 Annual Survey of School System Finances. Data are not subject to sampling error, but for information on nonsampling error and definitions, see introductory text. Data users who create their own estimates from these tables should cite the U.S. Census Bureau as the source of the original data only.
24
Public Education Finances: 2013 U.S. Census Bureau
Public Education Finances: 2013
U.S. Census Bureau
Table 18.
Per Pupil Amounts for Current Spending of the 100 Largest Public Elementary-Secondary School Systems in the United States by Enrollment: Fiscal Year 2013—Con. (In dollars. Detail may not add to total because of rounding)
For selected objects Rank
School system
1 2 3 4 5
New York City. . . . . . . . . . . . . . . . . . . . . Los Angeles Unified. . . . . . . . . . . . . . . . Chicago. . . . . . . . . . . . . . . . . . . . . . . . . Miami-Dade County. . . . . . . . . . . . . . . . Clark County. . . . . . . . . . . . . . . . . . . . .
6 7 8 9 10 11 12 13 14 15
Broward County. . . . . . . . . . . . . . . . . . . Houston. . . . . . . . . . . . . . . . . . . . . . . . . Hillsborough County . . . . . . . . . . . . . . . Hawaii Public Schools. . . . . . . . . . . . . . Orange County . . . . . . . . . . . . . . . . . . . Fairfax County. . . . . . . . . . . . . . . . . . . . Palm Beach County. . . . . . . . . . . . . . . . Gwinnett County . . . . . . . . . . . . . . . . . . Dallas. . . . . . . . . . . . . . . . . . . . . . . . . . . Wake County. . . . . . . . . . . . . . . . . . . . .
16 17 18 19 20
Montgomery County . . . . . . . . . . . . . . . Charlotte/Mecklenburg . . . . . . . . . . . . . Philadelphia. . . . . . . . . . . . . . . . . . . . . . San Diego Unified. . . . . . . . . . . . . . . . . Duval County. . . . . . . . . . . . . . . . . . . . .
21 22 23 24 25
Prince Georges County. . . . . . . . . . . . . Cypress-Fairbanks. . . . . . . . . . . . . . . . . Cobb County. . . . . . . . . . . . . . . . . . . . . Memphis . . . . . . . . . . . . . . . . . . . . . . . . Baltimore County. . . . . . . . . . . . . . . . . .
26 27 28 29 30
Pinellas County. . . . . . . . . . . . . . . . . . . Jefferson County. . . . . . . . . . . . . . . . . . Northside. . . . . . . . . . . . . . . . . . . . . . . . DeKalb County . . . . . . . . . . . . . . . . . . . Polk County. . . . . . . . . . . . . . . . . . . . . .
31 32 33 34 35
Albuquerque . . . . . . . . . . . . . . . . . . . . . Fulton County . . . . . . . . . . . . . . . . . . . . Austin. . . . . . . . . . . . . . . . . . . . . . . . . . . Lee County . . . . . . . . . . . . . . . . . . . . . . Jefferson County. . . . . . . . . . . . . . . . . .
36 37 38 39 40
Baltimore. . . . . . . . . . . . . . . . . . . . . . . . Prince William County. . . . . . . . . . . . . . Fort Worth. . . . . . . . . . . . . . . . . . . . . . . Denver. . . . . . . . . . . . . . . . . . . . . . . . . . Long Beach Unified. . . . . . . . . . . . . . . .
41 42 43 44 45
Nashville-Davidson County. . . . . . . . . . Milwaukee. . . . . . . . . . . . . . . . . . . . . . . Anne Arundel County . . . . . . . . . . . . . . Guilford County. . . . . . . . . . . . . . . . . . . Fresno Unified. . . . . . . . . . . . . . . . . . . .
46 47 48 49 50
Greenville County . . . . . . . . . . . . . . . . . Alpine. . . . . . . . . . . . . . . . . . . . . . . . . . . Brevard County. . . . . . . . . . . . . . . . . . . Virginia Beach. . . . . . . . . . . . . . . . . . . . Davis County. . . . . . . . . . . . . . . . . . . . . See notes at end of table.
State
New York California Illinois Florida Nevada Florida Texas Florida Hawaii Florida Virginia Florida Georgia Texas North Carolina Maryland North Carolina Pennsylvania California Florida Maryland Texas Georgia Tennessee Maryland Florida Kentucky Texas Georgia Florida New Mexico Georgia Texas Florida Colorado Maryland Virginia Texas Colorado California Tennessee Wisconsin Maryland North Carolina California South Carolina Utah Florida Virginia Utah
Enrollment1 989,391 655,455 395,948 354,262 316,778 260,226 203,354 200,466 184,760 183,066 180,616 179,514 164,976 158,932 150,956 148,780 144,478 143,898 130,271 125,686 123,737 110,013 108,452 107,594 106,927 103,590 100,316 100,159 98,910 96,937 94,083 93,907 86,516 85,765 85,542 84,747 83,865 83,503 83,377 82,256 81,134 78,363 77,770 74,161 73,689 73,649 72,452 71,228 70,259 70,192
Total2 20,331 10,657 12,284 8,725 8,023 8,117 8,295 8,232 11,823 8,167 13,670 9,179 8,838 8,335 7,730 15,080 8,132 12,271 9,376 8,391 14,101 6,798 8,814 9,960 13,207 8,572 11,246 7,509 8,736 9,063 8,474 9,671 9,484 8,632 8,517 15,050 10,226 8,343 10,041 8,639 9,686 12,925 12,980 9,035 9,183 8,153 5,539 7,934 10,594 6,130
Salaries and wages 10,272 6,018 6,444 5,026 4,780 4,590 5,283 5,260 6,463 4,642 8,608 5,364 5,409 5,763 5,098 9,504 5,217 6,001 5,681 4,439 7,988 5,063 5,765 6,189 7,847 5,380 7,502 5,455 5,650 4,462 5,279 6,033 6,315 4,747 5,685 8,035 6,695 6,087 6,942 5,518 5,853 6,520 7,436 5,687 5,416 5,062 3,445 5,001 6,588 3,955
Employee benefits 6,186 2,639 2,348 1,603 1,869 1,355 961 1,279 2,446 1,463 3,619 1,574 1,640 824 1,660 4,558 1,650 3,606 2,505 1,303 3,682 750 1,916 1,943 3,701 1,597 2,545 944 1,660 1,354 1,688 2,093 1,593 1,322 1,501 3,620 2,245 904 1,236 2,202 1,856 4,005 3,478 1,837 2,288 1,732 1,566 1,260 2,434 1,565
Total2 15,440 6,351 7,862 5,606 4,627 5,053 4,770 5,008 6,949 4,891 8,453 5,795 5,395 4,830 5,040 9,641 5,072 7,488 5,586 5,028 8,109 4,422 5,791 5,784 8,049 5,291 5,858 4,736 5,265 6,049 5,111 5,986 5,522 5,223 4,856 8,974 5,833 4,839 5,494 5,548 5,342 7,278 8,221 5,518 5,382 4,563 3,752 4,879 6,224 3,955
Current spending For selected functions Instruction Support services General InstrucSalaries adminisand Employee Pupil tional staff tration support wages benefits Total2 support 8,523 5,342 4,428 131 79 92 3,971 1,674 3,757 496 619 125 4,378 1,671 3,888 697 590 367 3,209 977 2,690 354 447 56 3,011 1,171 3,060 372 516 78 2,887 822 2,711 389 371 57 3,516 607 3,029 338 455 75 3,409 792 2,757 372 701 60 4,454 1,649 4,171 1,089 477 63 2,872 854 2,843 236 724 60 5,650 2,344 4,686 771 934 59 3,447 981 2,991 288 624 85 3,635 1,223 2,971 355 322 57 3,877 548 2,993 459 475 61 3,652 1,170 2,396 394 211 40 6,318 3,078 5,106 598 1,119 103 3,522 1,123 2,627 349 214 76 4,106 2,450 4,258 506 373 282 3,660 1,533 3,387 698 456 59 3,074 899 2,974 464 644 84 5,127 2,315 5,475 651 605 114 3,592 532 1,956 301 264 44 4,011 1,447 2,546 378 375 86 4,021 1,323 3,628 539 707 304 5,128 2,531 4,787 711 576 123 3,550 999 2,831 384 425 66 4,319 1,391 4,831 511 1,227 31 3,753 620 2,334 351 402 42 3,699 1,190 2,919 369 465 177 2,970 847 2,573 330 485 84 3,618 1,138 2,999 862 238 100 4,137 1,403 3,250 429 495 50 4,020 983 3,543 438 646 85 2,967 812 3,019 302 399 68 3,534 920 3,257 427 568 64 5,369 2,285 5,563 602 849 464 4,153 1,386 3,911 482 762 370 3,861 582 3,038 534 558 52 4,110 858 4,091 348 902 143 3,595 1,358 2,712 409 354 40 3,711 1,185 3,879 583 856 60 4,250 2,622 5,088 817 800 424 5,133 2,475 4,441 530 659 101 3,869 1,238 3,061 566 303 77 3,538 1,409 3,226 488 573 87 3,257 1,086 2,971 578 459 23 2,637 1,115 1,456 165 205 22 3,271 791 2,671 331 573 66 4,313 1,525 3,997 457 871 84 2,894 1,062 1,721 205 231 37
School administration 499 716 459 434 610 472 569 446 738 515 835 522 658 473 505 1,048 536 638 599 447 923 345 542 681 1,025 492 842 403 534 396 526 592 583 490 620 1,279 715 521 773 484 714 605 975 549 479 541 335 482 622 362
25
26
Table 18.
Per Pupil Amounts for Current Spending of the 100 Largest Public Elementary-Secondary School Systems in the United States by Enrollment: Fiscal Year 2013—Con. (In dollars. Detail may not add to total because of rounding)
For selected objects Rank
51 52 53 54 55
School system
State
U.S. Census Bureau
Public Education Finances: 2013
56 57 58 59 60
Fort Bend. . . . . . . . . . . . . . . . . . . . . . . . Granite. . . . . . . . . . . . . . . . . . . . . . . . . . Loudoun County . . . . . . . . . . . . . . . . . . North East. . . . . . . . . . . . . . . . . . . . . . . Pasco County . . . . . . . . . . . . . . . . . . . . Aldine. . . . . . . . . . . . . . . . . . . . . . . . . . . Arlington . . . . . . . . . . . . . . . . . . . . . . . . Washoe County. . . . . . . . . . . . . . . . . . . Douglas County. . . . . . . . . . . . . . . . . . . Katy. . . . . . . . . . . . . . . . . . . . . . . . . . . .
61 62 63 64 65
Seminole County. . . . . . . . . . . . . . . . . . Mesa Unified. . . . . . . . . . . . . . . . . . . . . El Paso . . . . . . . . . . . . . . . . . . . . . . . . . Elk Grove Unified. . . . . . . . . . . . . . . . . . Volusia County. . . . . . . . . . . . . . . . . . . .
66 67 68 69 70
Knox County . . . . . . . . . . . . . . . . . . . . . Chesterfield County. . . . . . . . . . . . . . . . Mobile County. . . . . . . . . . . . . . . . . . . . Garland. . . . . . . . . . . . . . . . . . . . . . . . . Santa Ana Unified. . . . . . . . . . . . . . . . .
71 72 73 74 75
San Francisco Unified. . . . . . . . . . . . . . Osceola County. . . . . . . . . . . . . . . . . . . Plano. . . . . . . . . . . . . . . . . . . . . . . . . . . Boston. . . . . . . . . . . . . . . . . . . . . . . . . . San Antonio. . . . . . . . . . . . . . . . . . . . . .
76 77 78 79 80 81 82 83 84 85
San Bernardino Unified. . . . . . . . . . . . . Conroe. . . . . . . . . . . . . . . . . . . . . . . . . . Winston-Salem/Forsyth. . . . . . . . . . . . . Capistrano Unified. . . . . . . . . . . . . . . . . Pasadena . . . . . . . . . . . . . . . . . . . . . . . Corona-Norco Unified. . . . . . . . . . . . . . Cherry Creek. . . . . . . . . . . . . . . . . . . . . Cumberland County. . . . . . . . . . . . . . . Lewisville. . . . . . . . . . . . . . . . . . . . . . . . Jordan. . . . . . . . . . . . . . . . . . . . . . . . . .
86 87 88 89 90
Howard County. . . . . . . . . . . . . . . . . . . Clayton County . . . . . . . . . . . . . . . . . . . Tucson Unified. . . . . . . . . . . . . . . . . . . . Seattle. . . . . . . . . . . . . . . . . . . . . . . . . . Omaha. . . . . . . . . . . . . . . . . . . . . . . . . .
91 92 93 94 95
Columbus . . . . . . . . . . . . . . . . . . . . . . . Wichita Unified. . . . . . . . . . . . . . . . . . . . Henrico County. . . . . . . . . . . . . . . . . . . Atlanta. . . . . . . . . . . . . . . . . . . . . . . . . . Detroit . . . . . . . . . . . . . . . . . . . . . . . . . .
Texas Utah Virginia Texas Florida Texas Texas Nevada Colorado Texas Florida Arizona Texas California Florida Tennessee Virginia Alabama Texas California California Florida Texas Massachusetts Texas California Texas North Carolina California Texas California Colorado North Carolina Texas Utah Maryland Georgia Arizona Washington Nebraska Ohio Kansas Virginia Georgia Michigan
96 97 98 99 100
Brownsville . . . . . . . . . . . . . . . . . . . . . . Anchorage. . . . . . . . . . . . . . . . . . . . . . . San Juan Unified. . . . . . . . . . . . . . . . . . Sacramento Unified. . . . . . . . . . . . . . . . Garden Grove Unified. . . . . . . . . . . . . .
Texas Alaska California California California
Enrollment1 69,591 69,312 68,205 67,901 67,153 65,684 65,001 64,995 64,657 64,562 64,463 64,161 63,210 62,137 61,064 58,929 58,859 58,625 58,059 57,410 56,970 56,411 55,185 55,114 54,268 54,102 53,934 53,881 53,785 53,665 53,437 53,422 52,925 52,528 52,481 52,053 51,757 50,771 50,655 50,559 50,384 50,339 50,083 49,558 49,239
Total2 7,332 6,914 12,517 7,943 7,928 7,944 7,386 8,365 7,818 7,654 7,587 7,110 8,276 8,418 7,864 7,836 9,039 8,927 7,548 9,095 9,938 7,922 8,225 20,502 9,116 9,107 6,860 8,477 6,811 8,420 7,592 9,008 8,097 8,053 5,708 14,884 7,922 9,952 11,295 11,414 13,794 10,603 8,945 12,712 14,259
Salaries and wages 5,229 4,465 7,578 5,536 4,807 5,514 5,585 5,185 4,697 5,585 4,799 4,739 6,061 5,228 4,818 5,112 5,366 4,906 5,539 5,458 5,830 4,472 5,846 11,787 5,978 5,321 5,072 5,501 4,424 5,962 5,098 5,978 5,397 5,690 3,778 9,313 4,896 5,923 7,105 6,401 8,614 6,305 5,893 7,299 6,915
Employee benefits 1,007 1,811 3,460 1,055 1,432 877 722 1,994 1,391 853 1,296 1,195 970 2,079 1,455 1,276 2,317 1,887 843 2,071 2,449 1,286 812 4,746 1,605 2,006 800 1,769 1,618 929 1,372 1,775 1,714 869 1,373 3,591 1,499 1,737 2,279 2,335 3,499 2,434 2,052 2,728 3,647
Total2 4,589 4,560 8,146 4,891 4,666 4,885 4,778 4,666 4,553 4,884 4,817 4,222 4,979 5,488 4,622 4,631 5,614 4,671 4,609 5,487 4,967 4,808 5,333 11,730 5,264 5,083 4,340 5,548 4,484 5,080 4,868 6,124 5,131 5,190 3,610 9,936 4,871 4,948 6,713 7,591 7,052 5,874 5,437 6,712 7,293
49,190 48,790 47,752 47,616 47,599
9,223 15,419 8,444 9,289 8,765
6,423 7,524 5,226 4,983 5,390
1,220 5,905 2,026 2,626 2,340
5,376 9,003 5,057 5,725 5,629
Current spending For selected functions Instruction Support services General InstrucSalaries adminisand Employee Pupil tional staff tration support wages benefits Total2 support 3,548 702 2,435 422 264 57 3,303 1,258 1,965 277 229 44 5,210 2,355 4,007 696 548 93 3,796 685 2,623 439 458 49 3,023 857 2,791 373 512 29 3,833 632 2,486 412 220 48 3,958 509 2,219 456 333 43 3,203 1,249 3,362 673 473 160 3,166 941 2,895 304 314 53 3,937 597 2,408 385 291 65 3,372 865 2,335 355 302 64 3,162 756 2,479 488 315 25 4,008 604 2,901 514 535 68 3,706 1,367 2,588 380 347 45 3,017 858 2,873 344 526 60 3,507 914 2,767 283 734 132 3,647 1,643 3,094 410 459 74 3,084 1,109 3,644 496 455 120 3,728 547 2,502 412 438 47 3,652 1,328 3,122 411 606 36 3,470 1,309 4,562 578 1,635 131 2,745 756 2,643 369 535 65 4,324 591 2,515 433 343 88 7,906 3,336 7,913 1,321 2,132 340 3,769 978 3,140 578 536 48 3,345 1,092 3,516 538 483 53 3,558 538 2,272 349 190 64 3,868 1,254 2,529 473 248 49 3,168 1,109 2,142 375 203 34 4,062 600 2,829 442 356 49 3,672 843 2,435 416 250 38 4,379 1,282 2,609 481 289 80 3,693 1,128 2,506 410 382 32 4,212 642 2,512 423 310 72 2,655 955 1,747 174 263 33 6,833 2,700 4,714 704 706 85 3,305 1,079 2,451 413 407 66 3,243 862 4,640 1,192 854 131 4,689 1,479 4,243 752 476 166 4,728 1,736 3,285 237 247 172 4,925 1,785 6,209 1,103 1,412 161 3,964 1,559 4,300 854 581 106 3,862 1,327 3,147 411 544 114 4,467 1,832 5,520 656 1,074 289 4,388 2,381 6,134 1,116 1,155 171 4,184 4,760 3,403 3,180 3,675
738 3,732 1,261 1,692 1,505
3,221 6,028 3,098 3,161 2,721
504 1,764 331 492 443
607 756 625 531 308
56 100 71 73 37
School administration 419 381 701 450 503 454 374 539 547 435 429 343 522 472 553 475 517 475 465 599 672 388 412 750 590 752 421 568 483 560 537 421 560 490 350 1,057 411 415 741 525 782 678 538 821 759 501 892 728 689 556
1 Enrollments reflect fall 2012 memberships reported to the National Center for Education Statistics on the Common Core of Data (CCD) agency universe file—“Local Education Agency (School District) Universe Survey: School Year 2012–13, Provisional Version 1a.” Enrollments for state educational facilities, federal school systems, and charter schools whose charters are held by a nongovernmental entity have been excluded. Enrollments from the CCD agency universe file were subject to adjustment if the enrollments were inconsistent with the finances reported. 2 Includes amounts not shown separately. Notes: See Appendix B for a description of state-specific reporting anomalies. Payments to other school systems are excluded in this table. Expenditures for adult education, community services, and other nonelementary-secondary programs are also excluded. Annual Survey of School System Finances statistics include the finances of charter schools whose charters are held directly by a government or a government agency. Charter schools whose charters are held by nongovernmental entities are deemed to be out of scope for the Annual Survey of School System Finances. Source: U.S. Census Bureau, 2013 Annual Survey of School System Finances. Data are not subject to sampling error, but for information on nonsampling error and definitions, see introductory text. Data users who create their own estimates from these tables should cite the U.S. Census Bureau as the source of the original data only.
Table 19.
Population, Enrollment, and Personal Income by State: Fiscal Years 2012 and 2013 (Detail may not add to total because of rounding)
Geographic area
Elementary-secondary enrollment
State population (in thousands)1
Personal income (calendar year, in million dollars)2 2012 2011 14,151,427 13,179,561
United States . . . .
2013 316,498
2012 313,914
2013 48,299,727
2012 48,212,483
Alabama . . . . . . . . . . . . Alaska. . . . . . . . . . . . . . Arizona . . . . . . . . . . . . . Arkansas. . . . . . . . . . . . California. . . . . . . . . . . .
4,834 737 6,635 2,959 38,431
4,822 731 6,553 2,949 38,041
744,548 131,091 941,726 477,716 6,208,733
744,621 130,771 942,738 475,671 6,203,034
176,341 36,867 245,070 108,603 1,856,614
167,787 34,827 229,238 100,005 1,683,204
Colorado . . . . . . . . . . . . Connecticut. . . . . . . . . . Delaware. . . . . . . . . . . . District of Columbia. . . . Florida. . . . . . . . . . . . . .
5,272 3,599 925 649 19,600
5,188 3,590 917 632 19,318
851,063 517,812 118,685 44,179 2,680,074
843,120 522,451 118,624 44,618 2,658,559
247,069 218,132 41,487 48,697 811,377
226,032 207,162 38,873 46,104 761,303
Georgia. . . . . . . . . . . . . Hawaii. . . . . . . . . . . . . . Idaho. . . . . . . . . . . . . . . Illinois. . . . . . . . . . . . . . . Indiana. . . . . . . . . . . . . .
9,995 1,409 1,613 12,891 6,571
9,920 1,392 1,596 12,875 6,537
1,682,620 184,760 272,070 2,069,823 1,002,772
1,669,156 182,706 267,556 2,071,481 1,006,627
378,156 63,468 58,272 605,201 253,779
356,836 60,095 52,954 567,197 236,815
Iowa. . . . . . . . . . . . . . . . Kansas. . . . . . . . . . . . . . Kentucky . . . . . . . . . . . . Louisiana. . . . . . . . . . . . Maine. . . . . . . . . . . . . . .
3,092 2,896 4,400 4,629 1,329
3,074 2,886 4,380 4,602 1,329
499,489 488,590 685,009 671,156 184,682
495,870 485,591 681,827 665,478 187,247
138,337 128,541 159,172 190,590 54,359
130,131 120,783 150,850 176,690 51,653
Maryland. . . . . . . . . . . . Massachusetts. . . . . . . . Michigan . . . . . . . . . . . . Minnesota . . . . . . . . . . . Mississippi. . . . . . . . . . .
5,939 6,709 9,898 5,422 2,992
5,885 6,646 9,883 5,379 2,985
859,252 922,848 1,381,167 802,454 492,847
853,778 922,683 1,421,312 799,736 490,619
319,125 383,152 386,471 257,466 101,442
306,001 358,218 365,753 241,352 95,854
Missouri. . . . . . . . . . . . . Montana. . . . . . . . . . . . . Nebraska. . . . . . . . . . . . Nevada . . . . . . . . . . . . . New Hampshire. . . . . . .
6,045 1,015 1,869 2,791 1,323
6,022 1,005 1,856 2,759 1,321
897,224 142,797 303,242 431,776 187,703
893,221 142,237 300,941 428,526 190,778
245,771 39,963 88,114 109,471 67,513
228,270 36,630 80,420 101,717 62,651
New Jersey. . . . . . . . . . New Mexico. . . . . . . . . . New York. . . . . . . . . . . . North Carolina. . . . . . . . North Dakota. . . . . . . . .
8,912 2,087 19,696 9,849 724
8,865 2,086 19,570 9,752 700
1,338,657 327,209 2,629,805 1,468,228 101,025
1,330,300 328,690 2,642,163 1,462,172 97,555
492,897 74,996 1,070,236 380,954 38,472
471,188 72,300 1,012,406 352,455 32,332
Ohio. . . . . . . . . . . . . . . . Oklahoma . . . . . . . . . . . Oregon. . . . . . . . . . . . . . Pennsylvania. . . . . . . . . Rhode Island. . . . . . . . .
11,572 3,853 3,928 12,781 1,053
11,544 3,815 3,899 12,764 1,050
1,613,718 671,445 564,006 1,623,694 136,401
1,630,865 664,200 566,525 1,644,759 137,400
474,973 161,188 156,605 590,171 49,410
446,136 147,430 146,001 558,345 46,881
South Carolina. . . . . . . . South Dakota. . . . . . . . . Tennessee. . . . . . . . . . . Texas. . . . . . . . . . . . . . . Utah. . . . . . . . . . . . . . . .
4,772 846 6,497 26,506 2,903
4,724 833 6,456 26,059 2,855
722,249 130,296 992,461 4,897,523 562,315
715,744 127,726 998,638 4,844,744 553,873
171,088 38,897 256,969 1,160,079 106,289
159,747 36,932 237,618 1,053,552 96,175
Vermont. . . . . . . . . . . . . Virginia. . . . . . . . . . . . . . Washington. . . . . . . . . . West Virginia. . . . . . . . . Wisconsin . . . . . . . . . . . Wyoming. . . . . . . . . . . .
627 8,270 6,974 1,854 5,743 583
626 8,186 6,897 1,855 5,726 576
89,426 1,264,880 1,050,901 282,310 863,737 91,533
87,968 1,257,332 1,044,856 282,088 863,314 89,994
28,501 403,425 332,655 65,889 248,335 30,779
26,888 381,930 303,088 62,737 232,094 27,920
3
4
U.S. Department of Commerce, U.S. Census Bureau; Internet release date: December 2014. U.S. Department of Commerce, Bureau of Economic Analysis; Internet release dates (for revised state personal income estimates): March 25, 2015 (2012 data) and March 25, 2014 (2011 data). Enrollments represent fall 2012 memberships collected by the National Center for Education Statistics (NCES) on the Common Core of Data (CCD) agency universe file—“Local Education Agency (School District) Universe Survey: School Year 2012–13, Provisional Version 1a.” Enrollments for state educational facilities, federal school systems, and charter schools whose charters are held by a nongovernmental entity have been excluded. Enrollments from the CCD agency universe file were subject to adjustment if the enrollments were inconsistent with the finances reported. 4 Enrollments represent fall 2011 memberships collected by NCES on the CCD agency universe file—“Local Education Agency (School District) Universe Survey: School Year 2011–12, Provisional Version 1a.” Enrollments for state educational facilities, federal school systems, and charter schools whose charters are held by a nongovernmental entity have been excluded. Enrollments from the CCD agency universe file were subject to adjustment if the enrollments were inconsistent with the finances reported. Note: Totals for the United States include all 50 states and the District of Columbia. Source: U.S. Census Bureau, 2013 Annual Survey of School System Finances. Data are not subject to sampling error, but for information on nonsampling error and definitions, see introductory text. Data users who create their own estimates from these tables should cite the U.S. Census Bureau as the source of the original data only. 1 2 3
Public Education Finances: 2013 U.S. Census Bureau
27
Table 20.
Per Pupil Current Spending (PPCS) Amounts and 1-Year Percentage Changes for PPCS of Public Elementary-Secondary School Systems by State: Fiscal Years 2008–2013 (In dollars. For meaning of abbreviations and symbols, see footnotes)
United States . . . .
2013 Percentage PPCS change1 10,700 0.9
2012 Percentage PPCS change1 10,608 Z
2011 Percentage PPCS change1 10,608 0.1
2010 Percentage PPCS change1 10,600 1.0
2009 Percentage PPCS change1 10,499 2.3
Alabama . . . . . . . . . . . . Alaska. . . . . . . . . . . . . . Arizona . . . . . . . . . . . . . Arkansas. . . . . . . . . . . . California. . . . . . . . . . . .
8,755 18,175 7,208 9,394 9,220
2.3 4.5 –4.6 –0.2 0.4
8,562 17,390 7,559 9,411 9,183
–2.8 4.3 –1.4 0.6 0.4
8,813 16,674 7,666 9,353 9,149
–0.8 5.6 –2.3 2.3 –2.4
8,881 15,783 7,848 9,143 9,375
0.1 1.5 0.4 5.0 –2.9
8,870 15,552 7,813 8,712 9,657
–2.6 6.3 2.7 2.0 –2.1
9,103 14,630 7,608 8,541 9,863
Colorado . . . . . . . . . . . . Connecticut. . . . . . . . . . Delaware. . . . . . . . . . . . District of Columbia. . . . Florida. . . . . . . . . . . . . .
8,647 16,631 13,833 17,953 8,433
1.2 2.2 –0.2 2.8 0.7
8,548 16,274 13,865 17,468 8,372
–2.0 4.2 9.3 –5.4 –5.8
8,724 15,617 12,685 18,475 8,887
–1.5 4.8 2.4 –1.0 1.7
8,853 14,906 12,383 18,667 8,741
1.5 2.6 1.0 13.8 –0.2
8,718 14,531 12,257 16,408 8,760
–4.0 4.9 Z 12.4 –3.0
9,079 13,848 12,253 14,594 9,035
Georgia. . . . . . . . . . . . . Hawaii. . . . . . . . . . . . . . Idaho. . . . . . . . . . . . . . . Illinois. . . . . . . . . . . . . . . Indiana. . . . . . . . . . . . . .
9,099 11,823 6,791 12,288 9,566
–1.6 –1.9 2.0 2.3 –1.6
9,247 12,054 6,659 12,015 9,719
–0.1 0.4 –2.4 1.5 3.7
9,253 12,004 6,824 11,834 9,372
–1.5 2.1 –4.0 1.7 –2.5
9,394 11,754 7,106 11,634 9,611
–2.7 –5.2 0.2 7.4 2.6
9,650 12,399 7,092 10,835 9,369
–1.4 5.1 2.3 5.7 3.7
9,788 11,800 6,931 10,246 9,036
Iowa. . . . . . . . . . . . . . . . Kansas. . . . . . . . . . . . . . Kentucky . . . . . . . . . . . . Louisiana. . . . . . . . . . . . Maine. . . . . . . . . . . . . . .
10,313 9,828 9,316 10,490 12,147
2.7 0.8 –0.8 –7.8 –0.3
10,038 9,748 9,391 11,379 12,189
2.4 2.6 0.9 6.1 –3.5
9,807 9,498 9,309 10,723 12,630
0.4 –2.2 4.0 0.8 3.0
9,763 9,715 8,948 10,638 12,259
0.6 –2.4 2.2 1.0 –0.4
9,707 9,951 8,756 10,533 12,304
4.7 2.9 0.8 5.8 6.3
9,267 9,667 8,686 9,954 11,572
Maryland. . . . . . . . . . . . Massachusetts. . . . . . . . Michigan . . . . . . . . . . . . Minnesota . . . . . . . . . . . Mississippi. . . . . . . . . . .
13,829 14,515 10,948 11,089 8,130
1.6 2.6 0.9 2.7 –0.4
13,609 14,142 10,855 10,796 8,164
–1.9 1.4 0.3 0.8 3.0
13,871 13,941 10,823 10,712 7,928
1.0 2.6 1.7 0.3 –2.4
13,738 13,590 10,644 10,685 8,119
2.1 –3.7 1.5 –3.7 0.5
13,449 14,118 10,483 11,098 8,075
3.7 4.9 4.1 9.4 2.2
12,966 13,454 10,069 10,140 7,901
Missouri. . . . . . . . . . . . . Montana. . . . . . . . . . . . . Nebraska. . . . . . . . . . . . Nevada . . . . . . . . . . . . . New Hampshire. . . . . . .
9,597 10,625 11,579 8,339 13,721
1.7 1.5 2.7 1.4 0.9
9,436 10,464 11,275 8,223 13,593
0.3 –1.6 4.2 –3.6 2.8
9,410 10,639 10,825 8,527 13,224
–2.3 1.4 0.8 0.5 6.8
9,634 10,497 10,734 8,483 12,383
1.1 4.4 6.9 0.7 3.8
9,529 10,059 10,045 8,422 11,932
3.4 4.1 4.9 1.7 2.7
9,216 9,666 9,577 8,285 11,619
New Jersey. . . . . . . . . . New Mexico. . . . . . . . . . New York. . . . . . . . . . . . North Carolina. . . . . . . . North Dakota. . . . . . . . .
17,572 9,012 19,818 8,390 11,980
1.8 1.3 1.4 2.3 2.6
17,266 8,899 19,552 8,200 11,679
8.1 –1.9 2.5 –1.3 2.3
15,968 9,070 19,076 8,312 11,420
–5.2 –3.3 2.5 –1.1 3.9
16,841 9,384 18,618 8,409 10,991
3.5 –0.6 2.7 –2.1 8.3
16,271 9,439 18,126 8,587 10,151
–1.3 4.1 5.5 7.4 4.9
16,491 9,068 17,173 7,996 9,675
Ohio. . . . . . . . . . . . . . . . Oklahoma . . . . . . . . . . . Oregon. . . . . . . . . . . . . . Pennsylvania. . . . . . . . . Rhode Island. . . . . . . . .
11,197 7,672 9,543 13,864 14,415
–0.1 2.8 0.6 3.9 2.9
11,204 7,466 9,490 13,340 14,005
–0.2 –1.6 –2.0 –0.9 1.4
11,223 7,587 9,682 13,467 13,815
1.7 –3.9 0.6 3.6 0.9
11,030 7,896 9,624 12,995 13,699
4.5 0.1 –1.9 3.9 –0.1
10,560 7,885 9,805 12,512 13,707
3.8 2.6 2.6 4.0 1.2
10,173 7,685 9,558 12,035 13,539
South Carolina. . . . . . . . South Dakota. . . . . . . . . Tennessee. . . . . . . . . . . Texas. . . . . . . . . . . . . . . Utah. . . . . . . . . . . . . . . .
9,514 8,470 8,208 8,299 6,555
4.0 0.3 –1.0 0.5 5.6
9,147 8,446 8,294 8,261 6,206
1.8 –4.1 2.6 –4.7 –0.1
8,986 8,805 8,088 8,671 6,212
–1.7 –0.6 0.3 –0.9 2.4
9,143 8,858 8,065 8,746 6,064
–1.5 4.1 2.1 2.4 –4.6
9,277 8,507 7,897 8,540 6,356
1.2 1.7 2.0 2.6 10.3
9,170 8,367 7,739 8,320 5,765
Vermont. . . . . . . . . . . . . Virginia. . . . . . . . . . . . . . Washington. . . . . . . . . . West Virginia. . . . . . . . . Wisconsin . . . . . . . . . . . Wyoming. . . . . . . . . . . .
16,377 10,960 9,672 11,132 11,071 15,700
2.1 2.9 0.4 –2.7 0.3 –1.2
16,040 10,656 9,637 11,445 11,042 15,897
0.4 2.8 1.6 –3.4 –6.2 0.3
15,980 10,364 9,483 11,846 11,774 15,849
4.6 –2.2 0.3 2.8 3.6 4.5
15,274 10,597 9,452 11,527 11,364 15,169
0.6 –3.0 –1.0 11.2 2.6 4.1
15,175 10,930 9,550 10,367 11,078 14,573
6.1 2.5 5.0 5.2 3.7 5.3
14,300 10,659 9,099 9,852 10,680 13,840
Geographic area
2008 PPCS 10,259
Z Represents zero or rounds to zero. 1 Percentage change column displays percentage change from prior year per pupil current spending amount. Note: See Appendix B for a description of state-specific reporting anomalies. Payments to other school systems are excluded from this table. Expenditures for adult education, community services, and other nonelementary-secondary programs are also excluded. Enrollments used to calculate per pupil amounts represent fall memberships collected by the National Center for Education Statistics on the Common Core Data (CCD) agency universe file—“Local Education Agency (School District) Universe Survey.” Enrollments for state educational facilities, federal school systems, and charter schools whose charters are held by a nongovernmental entity have been excluded. Enrollments from the CCD agency universe file were subject to adjustment if the enrollments were inconsistent with the finances reported. Annual Survey of School System Finances statistics include the finances of charter schools whose charters are held directly by a government or a government agency. Charter schools whose charters are held by nongovernmental entities are deemed to be out of scope for the Annual Survey of School System Finances. Source: U.S. Census Bureau, 2012 Census of Governments: Finance—Survey of School System Finances and 2008–2011, 2013 Annual Survey of School System Finances. Data are not subject to sampling error, but for information on nonsampling error and definitions, see introductory text. Data users who create their own estimates from these tables should cite the U.S. Census Bureau as the source of the original data only.
28
Public Education Finances: 2013 U.S. Census Bureau
Appendix A. Definitions of Selected Terms Major categories for the U.S. Census Bureau’s classification of government finances, as applicable to school systems, are defined below. Capital Outlay. Direct expenditure for construction of buildings, roads, and other improvements undertaken either on a contractual basis by private contractors or through a government’s own staff (i.e., force account); for purchases of equipment, land, and existing structures; and for payments on capital leases. Includes amounts for additions, replacements, and major alterations to fixed works and structures. However, expenditure for maintenance and repairs to such works and structures is classified as current spending. Cash and Deposits. Cash on hand and on deposit, including any savings and other time deposits, as well as demand deposits. Cash and Security Holdings. Cash, deposits, and government and private securities (bonds, notes, stocks, mortgages, etc.), except holdings of agency and private trust funds. Does not include interfund loans, receivables, and the value of real property and other fixed assets. Construction. Production of fixed works and structures and additions, replacements, and major alterations thereto, including planning and design of specific projects, site improvements, and provision of equipment and facilities that are integral parts of a structure. Includes both construction undertaken either on a contractual basis by private contractors or through a government’s own staff (i.e., force account). Contributions From Parent Government. Tax receipts and other amounts appropriated by a parent government and transferred to its dependent school system. Excludes intergovernmental revenue, current charges, and miscellaneous general revenue. Current Charges. Amounts received from the public for performance of specific services benefitting the person charged and from sales of commodities and services. Includes school lunch sales (gross), tuition paid by individuals, revenue from the sale and rental of textbooks, transportation fees, and receipts from centrallyadministered student activity funds. Excludes amounts received from other governments and interfund transfers. Current Operation. Direct expenditure for salaries, employee benefits, purchased professional and technical services, purchased property and other services, and supplies. It includes gross school system expenditure for instruction, support services, and noninstructional
Public Education Finances: 2013 U.S. Census Bureau
functions. It excludes expenditure for debt service, capital outlay, and reimbursement to other governments (including other school systems). Also excluded are payments made on behalf of the school system by other governments including employee retirement payments made by state governments to state retirement funds and to social security. Employer contributions made by those few school systems that have their own retirement systems (such as the Chicago Board of Education and the Denver Public School System) into their own retirement funds are excluded. Current operation expenditure is a standard classification item used in all Census Bureau government finance reports. Current Spending. Comprises current operation expenditure (as defined above), payments made by the state government on behalf of school systems, and transfers made by school systems into their own retirement funds. This classification is used only in Census Bureau education reports in an effort to provide statistics for users who wish to make interstate comparisons. It is not used in other government finance reports to avoid double counting expenditure between levels of government and funds. While expenditure made by the state government on behalf of the school systems is available on a state aggregate basis, it is frequently not available for each school system in given states. Therefore, these payments are included under current spending in the tables which display state totals and are often estimated for the local school systems to be included in the tables which display individual school units. Appendix B identifies this anomaly on a state-bystate basis. Debt. Short-and long-term credit obligations of a school system or that portion of a parent government’s credit obligations devoted to a dependent system. Excludes noninterest-bearing short-term obligations, interfund obligations, amounts owed in a trust or agency capacity, leases, advances, and contingent loans from other governments, and rights of individuals to benefits from school system employee-retirement funds. Debt Outstanding at the End of Fiscal Year. All debt obligations remaining unpaid at the end of the fiscal year. Elementary-Secondary Education. Prekindergarten through twelfth grade regular, special, and vocational education, as well as cocurricular, community service, and adult education programs provided by a public school system. The financial activities of these systems for all instruction, support service, and noninstructional activities are included in this category.
A-1
Employee Benefit Expenditure. Amounts paid by the school system for fringe benefits. These amounts are not included in salaries and wages paid directly to employees. Includes contributions on behalf of employees for retirement coverage, social security, group health and life insurance, tuition reimbursement, worker’s compensation, and unemployment compensation. Enrollment. Count of pupils on pupil rolls in the fall of the school system’s fiscal year for which data are shown. Equipment. Apparatus, furnishings, motor vehicles, office machines, and the like having an expected life of more than five years. Equipment expenditure consists only of amounts for purchase of equipment, including both additional equipment and replacements. Expenditure for facilities that are integral parts of structures is classified as expenditure for construction or for purchase of land and existing structures. Expenditure. 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. Note that expenditure includes only external transactions of a school system and excludes noncash transactions, such as the provision of perquisites or other payments in-kind. Federal Aid—Direct. Aid from project grants for programs such as Impact Aid, Indian Education, Head Start, Follow Through, Magnet Schools, Dropout Demonstration Assistance, and Gifted and Talented. Impact Aid. Revenue authorized to assist in the construction (P.L. 81-815) and operation (P.L. 81-874) of schools in areas affected by federal activities. Federal Aid Distributed by State Governments. Aid from formula grants distributed through state government agencies. Includes revenue from such programs as: Child Nutrition Programs. Payments by the Department of Agriculture for the National School Lunch, Special Milk, School Breakfast, and a la carte programs. Excludes the value of donated commodities. Compensatory (Title I) Programs. Revenue authorized by Title I of the Elementary-Secondary Education Act (PL 102-382). Includes basic, concentration, and migratory education grants. Special Education Programs. Revenue awarded under the Individuals with Disabilities Act (PL 105-17). Includes formula grants authorized in Part B of this legislation, but excludes project grants authorized in Part D. Revenue from this excluded project grant is included in Federal Aid—Direct. Vocational Programs. Revenue from the Carl D. Perkins Vocational Career and Technical Education Act. Includes
A-2
revenue from Title II (Basic Grants) and Title III-E (Tech-Prep Education). Other Federal Aid Distributed by the State. Includes revenue from other formula grant programs distributed through state governments, such as the Workforce Investment Act, Title V, the Safe and Drug-Free Schools and Community Act authorized by Title IV-A of the ElementarySecondary Education Act, and Mathematics, Science, and Teacher Quality grants (Title II-A and Title II-B of the Elementary-Secondary Education Act). Nonspecified Federal Aid Distributed by the State. Federal revenue amounts that pertain to more than one of the above categories, but which reporting units could not provide distinct amounts into these categories. This revenue is included in “nonspecified” instead of “other.” Fiscal Year. The 12-month period at the end of which the school district determines its financial condition and the results of its operations and closes its books. Fixed Charges. Charges of a generally recurrent nature which are not readily allocable to another function. Such charges include employee benefits, retirement and insurance programs, and worker’s compensation. Instruction Expenditure. Relates to the instruction function (Function 1000) defined in “Financial Accounting for Local and State School Systems,” National Center for Education Statistics, 2009. Instruction presented under the current operation or current spending headings includes payments from all funds for salaries, employee benefits (paid by school system only if under “current operation” or paid by both school and state if under “current spending”), supplies, materials, and contractual services. It excludes capital outlay, debt service, and interfund transfers. Instruction covers regular, special, and vocational programs offered in both the regular school year and summer school. It excludes instructional, student, and other support activities, as well as adult education, community services, and student enterprise activities. Instructional Equipment. Expenditure for all equipment recorded by school systems in general or operating funds under the “instruction” function. Interest Earnings. Interest earned on deposits and securities including amounts for accrued interest on investment securities sold. However, receipts for accrued interest on bonds issued are classified as offsets to interest expenditure. Note that interest earnings shown under elementary-secondary revenue do not include earnings on assets of employee-retirement systems. Interest Expenditure. Amounts paid for use of borrowed money. Long-Term Debt. Debt payable more than one year after date of issue.
Public Education Finances: 2013
U.S. Census Bureau
Long-Term Debt Issued. The par value of long-term debt obligations incurred during the fiscal period concerned, including funding and refunding obligations. Debt obligations authorized, but not actually incurred, during the fiscal period are not included.
Purchase of Land and Existing Structures. Expenditure for the acquisition of land and existing buildings including purchases of rights-of-way, payments on capital leases, title searches, and similar activities associated with real property purchase transactions.
Long-Term Debt Retired. The par value of long-term debt obligations liquidated by repayment or exchange, including debt retired by refunding operations.
Revenue. All amounts of money received by a school system from external sources—net of refunds and other correcting transactions—other than from issuance of debt, liquidation of investments, or as agency and private trust transactions. Note that revenue excludes noncash transactions, such as receipt of services, commodities, or other “receipts in-kind.”
Nonelementary-Secondary Programs. Comprises expenditure by a school district for the operation of community services (e.g., swimming pools, public libraries, programs for the elderly, and child care centers); adult education classes; and other activities not related to elementary-secondary education, such as community college programs. Other Current Spending. Current spending for other than elementary-secondary education instruction and support services activities. Included in this category are food services, enterprise operations, community services, and adult education expenditure. Payments to Other Governments. Payments made to states, counties, cities, and special district school housing authorities including repayment of loans and debt service payments to entities that incur debt instead of the school system. “Payments to Other School Systems” is included in this category in the tables that display individual school systems but excluded (to avoid double counting) in the state aggregate tables. Payments to Other School Systems. Payments to in-state and out-of-state public school systems for tuition, transportation, data processing, or other purchased services. These amounts are excluded from state aggregate tables but included in “Payments to Other Governments” in the individual unit tables. Property Taxes. Taxes conditioned on ownership of property and measured by its value. Includes general property taxes relating to property as a whole, taxed at a single rate or at classified rates according to the class of property. Property refers to real property (e.g., land and structures), as well as personal property. Personal property can be either tangible (e.g., automobiles and boats) or intangible (e.g., bank accounts and stocks and bonds). Public School Systems. Includes independent school district governments and dependent school systems. Independent school district governments are organized local entities providing public elementary, secondary, special, and vocational-technical education which, under the law, have sufficient administrative and fiscal autonomy to qualify as governments. Dependent school systems lack sufficient autonomy to be counted as separate governments and are classified as dependent agencies of some other government—a county, municipality, township, or state government. Public Education Finances: 2013 U.S. Census Bureau
Salaries and Wages. Amounts paid for compensation of school system officers and employees. Consists of gross compensation before deductions for withheld taxes, retirement contributions, or other purposes. School Lunch Charges. Gross collections from cafeteria sales to children and adults. Short-Term Debt. Interest-bearing debt payable within 1 year from date of issue, such as bond anticipation notes, bank loans, and tax anticipation notes and warrants. Includes obligations having no fixed maturity date if payable from a tax levied for collection in the year of their issuance. State Aid. State revenue paid to the school system for any purpose, restricted or unrestricted, including the following: Capital Outlay/Debt Service. Revenue paid for school construction and building aid including amounts to help the school systems pay for servicing debt. Compensatory Programs. Revenue for “at risk” or other economically disadvantaged students including migratory children. Also includes monies from state programs directed toward the attainment of basic skills and categorical education excellence and quality education programs that provide more than staff enhancements— such as materials, resource centers, and equipment. General Formula Assistance. Revenue from general noncategorical state assistance programs such as foundation, minimum or basic formula support, apportionment, equalization, flat or block grants, and state public school fund distributions. This category also includes revenue dedicated from major state taxes, such as income and sales taxes. Payments on Behalf of Local Education Agency (LEA). State payments that benefit school systems but are not paid directly to school systems. Includes amounts transferred into state teacher or public-employee retirement funds, as well as into funds for other kinds of employee benefits, such as group health, life, and unemployment compensation. This category also includes state payments for textbooks, school buses, and telecommunications that are provided to public school systems.
A-3
Special Education Programs. Revenue for the education of physically- and mentally-handicapped students. Staff Improvement Programs. Revenue for programs designed to improve the quantity and quality of school system staff. Examples include programs for additional teacher units, teacher benefits such as retirement and social security contributions paid directly to the school system, mentor teachers, teacher induction, staff development contracts and stipends, career ladder contracts, in-service training, health insurance, principal leadership, teacher quality contracts, and salaries for specific types of instructional and support staff. Transportation Programs. Payments for various state transportation aid programs, such as those that compensate the school system for part of its transportation expense and those that provide reimbursement for transportation salaries or school bus purchase. Vocational Programs. Revenue for state vocational education assistance programs including career education programs. Other State Aid. All other state revenue that is paid directly to the school systems including funds for bilingual education, gifted and talented programs, food services, debt services, instructional materials, textbooks, computer equipment, library resources, guidance and psychological services, driver education, energy conservation, enrollment increases and losses, health, alcohol and drug abuse, AIDS, child abuse, summer school, prekindergarten and early childhood, adult education (excluding vocational), desegregation, private schools, safety and law enforcement, and community services. In cases where these programs are covered under a state government’s general formula assistance program, revenue will be shown under “general formula assistance” instead of under this category. Nonspecified State Aid. State revenue amounts that pertain to more than one of the above categories, but which reporting units could not provide distinct amounts into these categories. This revenue is included in “nonspecified” instead of “other.” Support Services Expenditure. Relates to support services functions (Function 2000) defined in “Financial Accounting for Local and State School Systems,” National Center for Education Statistics, 2009. Support services presented under the current operation or current spending headings include payments from all funds for salaries, employee benefits (paid by school system only if under “current operation” or paid by both school and state if under “current spending”), supplies, materials, and contractual services. It excludes capital outlay, debt service, and interfund transfers. It includes expenditure for the following functions:
Instructional Staff Support. (Function 2200) Expenditure for supervision of instruction service improvements, curriculum development, instructional staff training, and media, library, audiovisual, television, and computerassisted instruction services. Operation and Maintenance of Plant. (Function 2600) Expenditure for building services (heating, electricity, air conditioning, property insurance), care and upkeep of grounds and equipment, nonstudent transportation vehicle operation and maintenance, and security services. Pupil Support Services. (Function 2100) Expenditure for attendance record-keeping, social work, student accounting, counseling, student appraisal, record maintenance, and placement services. This category also includes medical, dental, nursing, psychological, and speech services. Pupil Transportation Services. (Function 2700) Expenditure for the transportation of public school students including vehicle operation, monitoring riders, and vehicle servicing and maintenance. School Administration. (Function 2400) Expenditure for the office of principal services. Other Support Services. Expenditure for central/business support (Function 2500) and other support (Function 2900) services. Business support services include payments for fiscal services (budgeting, receiving and disbursing funds, payroll, internal auditing, and accounting), purchasing, warehousing, supply distribution, printing, publishing, and duplicating services. Central support services include planning, research, development, and evaluation services. They also include information services, staff services (recruitment, staff accounting, noninstructional in-service training, staff health services), and data processing services. Nonspecified Support Services. Expenditure that pertains to more than one of the above categories. In some cases, reporting units could not provide distinct expenditure amounts for each support services category. This expenditure is included in “nonspecified” instead of “other support services.” Taxes. Compulsory contributions exacted by a school system for public purposes, except employee and employer assessments for retirement and social insurance purposes, which are classified as insurance trust revenue. All tax revenue is classified as general revenue and comprises amounts received (including interest and penalties but excluding protested amounts and refunds) from all taxes imposed by a government. Note that school system tax revenue excludes any amounts from shares of state-imposed-and-collected taxes, which are classified as intergovernmental revenue.
General Administration. (Function 2300) Expenditure for board of education and executive administration (office of the superintendent) services. A-4
Public Education Finances: 2013
U.S. Census Bureau
Appendix B. Notes Relating to Education Finance Data The characteristics of elementary-secondary school finance data are influenced by accounting requirements mandated by each state education agency. The level of financial detail that school systems must maintain varies from state to state. Different state financing methods, such as making payments on behalf of school systems to fund teacher retirement, and the use of different accounting handbooks also cause variation. This variation creates differences in the content of information presented in this report. This appendix describes, on a state-by-state basis, these differences and adjustments made to improve data comparability. ALASKA “Payments to other school systems” cannot be isolated in the Alaska school finance reporting system. These amounts are usually minor. They will slightly inflate the current spending and per pupil current spending amounts presented for both state aggregates and individual school systems. Payments made by the state government into the state retirement system on behalf of Alaska school systems are included in the tables that display state totals of elementary-secondary education finances. ARKANSAS Changes to state and local revenue, effective in FY 1999, reflect consistency with the classification of the 25-mill uniform rate of ad valorem property tax (Amendment 74 of the Arkansas Constitution) as state revenue in the state and local government finance survey. Payments made by the state government into the state retirement system on behalf of Arkansas school systems, as well as payments for various state-supported programs are included in the tables that display state totals of elementary-secondary education finances. These payments have been estimated for local school systems and appear in the tabular detail for state revenue and expenditure of individual school systems. CALIFORNIA Payments made by the state government into the state retirement system on behalf of California school systems are included in the tables that display state totals of elementary-secondary education finances. These payments have been estimated for local school systems and appear in the tabular detail for state revenue and expenditure of individual school systems.
Public Education Finances: 2013 U.S. Census Bureau
CONNECTICUT The state financial reporting system does not isolate capital outlay payments for the purchase of land and existing structures. These amounts are included with amounts shown for “construction.” Payments made by the state government into the state retirement system on behalf of Connecticut school systems are included in the tables that display state totals of elementary-secondary education finances. These payments have been estimated for local school systems and appear in the tabular detail for state revenue and expenditure of individual school systems. Debt information for some dependent city and town school districts in Connecticut is not available and thus not reported in the data. DELAWARE The state financial reporting system does not isolate capital outlay payments for the purchase of land and existing structures. These amounts are included with amounts shown for “construction.” DISTRICT OF COLUMBIA The District of Columbia’s financial reporting system does not isolate capital outlay payments for the purchase of land and existing structures. These payments are included in “construction.” FLORIDA “Payments to other school systems” cannot be isolated in the Florida school finance reporting system. These amounts are usually minor. They will slightly inflate the current spending and per pupil current spending amounts presented for both state aggregates and individual school systems. GEORGIA As of fiscal year 2013, Georgia is able to report state grants separately as requested for this finance collection. State revenue amounts included in the “Other and nonspecified” categories in previous years are now being reported separately within the more specific state revenue categories (as shown in Tables 3 and 15 of this report). Payments made by the state government into the state retirement system on behalf of Georgia school systems are included in the tables that display state totals of elementary-secondary education finances. These payments are included in both the state aggregate tables that display elementary-secondary school finance data and the tabular detail for state revenue and expenditure of individual school systems. B-1
IDAHO
KANSAS
The state financial reporting system does not isolate capital outlay payments for the purchase of land and existing structures. These amounts are included with amounts shown for “construction.”
Special Education federal grants cannot be isolated in the Kansas accounting structure. These amounts are included in “Other and nonspecified” federal revenue in Tables 2 and 15 of this report.
“Payments to other school systems” cannot be isolated in the Idaho school finance reporting system. These amounts are usually minor. They will slightly inflate the current spending and per pupil current spending amounts presented for both state aggregates and individual school systems.
Payments made by the state government into the state retirement system for school employees on behalf of Kansas school systems are included in the tables that display state totals of elementary-secondary education finances. These payments are included in both the state aggregate tables that display elementary-secondary school finance data and the tabular detail for state revenue and expenditure of individual school systems.
Payments made by the state government for unemployment insurance on behalf of Idaho school systems are included in the tables that display state totals of elementary-secondary education finances. These payments are included in both the state aggregate tables that display elementary-secondary school finance data and the tabular detail for state revenue and expenditure of individual school systems. ILLINOIS The state financial reporting system does not isolate capital outlay payments for the purchase of land and existing structures. These amounts are included with amounts shown for “construction.” Payments made by the state government into the state’s public school retirement systems on behalf of Illinois school districts are included in the tables that display state totals of elementary-secondary education finances. These payments have been estimated for local school systems and appear in the tabular detail for state revenue and expenditure of individual school systems. Illinois corporate personal property replacement tax revenue is included as a state revenue source rather than local revenue in this report. INDIANA Payments made by the state government into the state retirement system on behalf of Indiana school corporations are included in the tables that display state totals of elementary-secondary education finances. These payments have been estimated for local school systems and appear in the tabular detail for state revenue and expenditure of individual school systems.
B-2
KENTUCKY Special Education and Vocational federal grants cannot be isolated in the Kentucky accounting structure. These amounts are included in “Other and nonspecified” federal revenue in Tables 2 and 15 of this report. Payments made by the state government into the state teachers’ retirement system and for health and life insurance on behalf of Kentucky school systems are included in the tables that display state totals of elementary-secondary education finances. These payments have been estimated for local school systems and appear in the tabular detail for state revenue and expenditure of individual school systems. MAINE Payments made by the state government for instructional technology and into the state retirement system for school employees on behalf of Maine school systems are included in the tables that display state totals of elementary-secondary education finances. These payments are included in both the state aggregate tables that display elementary-secondary school finance data and the tabular detail for state revenue and expenditure of individual school systems. MARYLAND Payments made by the state government into state retirement funds on behalf of Maryland school systems are included in the financial statements sent to the state education agency. These payments are included in both the state aggregate tables that display elementary-secondary school finance data and the tabular detail for state revenue and expenditure of individual school systems.
Public Education Finances: 2013
U.S. Census Bureau
MASSACHUSETTS
NEW YORK
Payments made by the state government into the state retirement system on behalf of Massachusetts school systems are included in the tables that display state totals of elementary-secondary education finances. These payments have been estimated for local school systems and appear in the tabular detail for state revenue and expenditure of individual school systems.
Instructional expenditure for the New York City School District includes expenditure for guidance counselors. This will slightly overstate instructional expenditure and slightly understate pupil support services expenditure for the New York City School District.
MICHIGAN As of FY 2009, the data for Michigan exclude data for public school academies (PSAs) that are chartered by state universities and community colleges. PSAs are publiclyfinanced schools, but do not meet Census Bureau criteria for inclusion in this report as they have been classified by the Census Bureau as nongovernmental entities. MINNESOTA The state financial reporting system does not isolate capital outlay payments for the purchase of land and existing structures. These amounts are included with amounts shown for “construction.” MISSISSIPPI The state financial reporting system does not isolate capital outlay payments for the purchase of land and existing structures. These amounts are included with amounts shown for “construction.”
NORTH CAROLINA State payments on behalf of North Carolina school systems for textbooks and the purchase of school buses are included in the financial statements sent to the state education agency. These payments are included in both the state aggregate tables that display elementary-secondary school finance data and the tabular detail for state revenue and expenditure of individual school systems. OKLAHOMA Payments made by the state government into the state retirement fund and for student testing on behalf of Oklahoma school systems are included in the tables that display state totals of elementary-secondary education finances. These payments have been estimated for local school systems and appear in the tabular detail for state revenue and expenditure of individual school systems. PENNSYLVANIA
Missouri’s Proposition C sales tax revenue is included as a state revenue source rather than local revenue in this report.
As of fiscal year 2013, Pennsylvania is able to report “Payments to charter schools” within their expenditure data. These amounts were not reported in previous years so will result in an increase to the instructional and total expenditure amounts shown in this report for Pennsylvania compared to previous years.
NEVADA
RHODE ISLAND
The Local School Support sales tax is included as a state revenue source rather than as a local sales tax. Revenue from the Governmental Services motor vehicle privilege tax is also included under state source revenue. The public utility franchise tax is classified as a public utility tax of the local school districts.
Payments made by the state government into the state retirement fund on behalf of Rhode Island school systems are included in the tables that display state totals of elementary-secondary education finances. These payments have been estimated for local school systems and appear in the tabular detail for state revenue and expenditure of individual school systems.
MISSOURI
NEW JERSEY Payments made by the state government for employer contributions to the Teachers’ Pension and Annuity Fund and for social security payments on behalf of New Jersey school systems are included in the tables that display state totals of elementary-secondary education finances. These payments are also included in the tabular detail for state revenue and expenditure of individual school systems.
Public Education Finances: 2013 U.S. Census Bureau
SOUTH CAROLINA Payments made by the state government for student testing, transportation, and textbooks on behalf of South Carolina school systems are included in the tables that display state totals of elementary-secondary education finances. These payments have been estimated for local school systems and appear in the tabular detail for state revenue and expenditure of individual school systems.
B-3
SOUTH DAKOTA
VERMONT
The state financial reporting system does not isolate capital outlay payments for the purchase of land and existing structures. These amounts are included with amounts shown for “construction.”
Payments made by the state government for employee benefits on behalf of Vermont school systems are included in the tables that display state totals of elementarysecondary education finances. These payments have been estimated for the local school systems and appear in the tabular detail for state revenue and expenditure of individual school systems.
Payments made by the state government on behalf of South Dakota school systems for telecommunications are included in the tables that display state totals of elementary-secondary education finances. These payments are also included in the tabular detail for state revenue and expenditure of individual school systems. TEXAS Payments made by the state government on behalf of Texas school systems into the state school employees’ retirement fund, and payments for textbooks and transportation are included in the tables that display state totals of elementary-secondary education finances. These payments have been estimated for local school systems and appear in the tabular detail for state revenue and expenditure of individual school systems. UTAH Expenditure for adult education in Utah cannot be isolated in the state finance reporting system. These amounts will slightly inflate the “instruction,” “support services,” and per pupil current spending amounts presented at both the state aggregate and individual school system levels.
B-4
WEST VIRGINIA Payments made by the state government into the state teachers’ and public employees’ retirement funds on behalf of West Virginia school systems are included in the tables that display state totals of elementary-secondary education finances. These payments have been estimated for local school systems and appear in the tabular detail for state revenue and expenditure of individual school systems. WISCONSIN Expenditure for adult education in Wisconsin cannot be isolated in the state finance reporting system. These amounts will slightly inflate the “instruction,” “support services,” and per pupil current spending amounts presented at both the state aggregate and individual school system levels.
Public Education Finances: 2013
U.S. Census Bureau
Appendix C. Two-Letter State Abbreviations STATE ABBREVIATION STATE ABBREVIATION Alabama AL Montana MT Alaska AK Nebraska NE Arizona AZ Nevada NV Arkansas AR New Hampshire NH California CA New Jersey NJ Colorado CO New Mexico NM Connecticut CT New York NY Delaware DE North Carolina NC Florida FL North Dakota ND Georgia GA Ohio OH Hawaii HI Oklahoma OK Idaho ID Oregon OR Illinois IL Pennsylvania PA Indiana IN Rhode Island RI Iowa IA South Carolina SC Kansas KS South Dakota SD Kentucky KY Tennessee TN Louisiana LA Texas TX Maine ME Utah UT Maryland MD Vermont VT Massachusetts MA Virginia VA Michigan MI Washington WA Minnesota MN West Virginia WV Mississippi MS Wisconsin WI Missouri MO Wyoming WY
District of Columbia
Public Education Finances: 2013 U.S. Census Bureau
DC
C-1
Appendix D. Survey Form F-33 (2013)
OMB No. 0607-0700: Approval Expires 8/31/2015
RETURN BY FAX TO Educational Finance & Special Statistics Branch at 888–891–2099
F-33
FORM (12-12-2013)
U.S. DEPARTMENT OF COMMERCE Economics and Statistics Administration
U.S. CENSUS BUREAU
2013 ANNUAL SURVEY OF SCHOOL SYSTEM FINANCES
In correspondence pertaining to this report, please refer to the Census File Number above your address.
(Please correct any error in name, address, and ZIP Code) Please note that this is a national form that applies to governments with wide differences in the size of their service areas, the amount of population served, and the extent and complexity of their financial accounts. This form has been approved by the Office of Management and Budget (OMB) and has been given the number 0607-0700. Please note that we have displayed this number in the upper right hand corner of this form. Display of this number confirms that we have approval from OMB to conduct this survey. If this number was not displayed, we could not request your participation in this survey. We estimate public reporting burden for this collection of information to vary from 1.5 to 2.5 hours per response, with an average of 2 hours per response, including time for reviewing instructions, searching existing data sources, gathering and maintaining data needed, and completing and reviewing the collection of information. Send comments regarding the burden estimate or any other aspect of this collection of information, including suggestions for reducing this burden, to: Paperwork Project 0607-0700, U.S. Census Bureau, 4600 Silver Hill Road, AMSD-3K138, Washington, DC 20233. You may e-mail comments to [email protected]; use "Paperwork Project 0607-0700" as the subject.
NOTE
➙
Please read the instructions on pages 6 through 8 before completing this form.
Reference numbers pertain to revenue and expenditure codes contained in Financial Accounting for Local and State School Systems, National Center for Education Statistics, 2009.
Part I
REVENUE
Section A – FROM LOCAL SOURCES
Amount Omit cents TØ6
1. Property taxes (1110, 1140) TØ9
2. General sales or gross receipts tax (1120) T15
3. Public utility taxes (1190) T4Ø
4. Individual and corporate income taxes (1130) T99
5. All other taxes (1190) TØ2
6. Parent government contributions (dependent school systems only – 1200) D23
7. Revenue from cities and counties (1200, 1320, 1330, 1420, 1430, 1960, 2100, 2200, 2800) 8. Revenue from other school systems (within state – 1321, 1421, 1951; out of state – 1331, 1350, 1431, 1952)
D11 AØ7
9. Tuition fees from pupils, parents, and other private sources (1310, 1340) AØ8
10. Transportation fees from pupils, parents, and other private sources (1410, 1440) A11
11. Textbook sales and rentals (1940) AØ9
12. School lunch revenues (1600) A13
13. District activity receipts (1700) A2Ø
14. Other sales and service revenues (1800) A4Ø
15. Rents and royalties (1910) U11
16. Sale of property
Public Education Finances: 2013 U.S. Census Bureau
D-1
Part I
REVENUE – Continued
Amount Omit cents
Section A – FROM LOCAL SOURCES – Continued
U22
17. Interest earnings (1510) U3Ø
18. Fines and forfeits U5Ø
19. Private contributions (1920) U97
20. Miscellaneous other local revenue (1980, 1990) CØ1
Section B – FROM STATE SOURCES (3100, 3200, 3800) 1. General formula assistance
CØ4
2. Staff improvement programs CØ5
3. Special education programs CØ6
4. Compensatory and basic skills attainment programs CØ7
5. Bilingual education programs CØ8
6. Gifted and talented programs CØ9
7. Vocational education programs C1Ø
8. School lunch programs C11
9. Capital outlay and debt service programs C12
10. Transportation programs C13
11. All other revenues from state sources Section C – FROM FEDERAL SOURCES THROUGH THE STATE GOVERNMENT (4200, 4500)
C14
1. Title I C15
2. Children with disabilities – IDEA C16
3. Math, science, and teacher quality C17
4. Safe and drug-free schools C19
5. Vocational and technical education C25
6. Child nutrition act – exclude commodities B11
7. Bilingual education C2Ø
8. All other federal aid through the state Section D – FROM FEDERAL SOURCES DIRECTLY (4100, 4300, 4700, 4800)
B1Ø
1. Impact aid (Public Law 81–815 and Public Law 81–874) B12
2. Indian education B13
3. All other direct federal aid CONTINUE WITH PART II ON PAGE 3 Page 2
D-2
FORM F-33 (12-12-2013)
Public Education Finances: 2013
U.S. Census Bureau
Part II
CURRENT OPERATION EXPENDITURE
Section A – ELEMENTARY-SECONDARY EDUCATION INSTRUCTIONAL PROGRAMS – PREKINDERGARTEN THROUGH GRADE 12
Salaries only (Object series 100)
Employee benefits only (Object series 200, except 240)
(1)
TOTAL (ALL current operation objects)
(2)
(3)
Z33
V1Ø
E13
V11
V12
E17
V13
V14
EØ7
V15
V16
EØ8
V17
V18
EØ9
6. Support services, operation and maintenance of plant (2600)
V21
V22
V4Ø
7. Support services, student transportation (2700)
V23
V24
V45
8. Business/central/other support services (2500 and 2900)
V37
V38
V9Ø
V29
V3Ø
E11
V32
V6Ø
1. Instruction (1000) 2. Support services, pupils (2100) 3. Support services, instructional staff (2200) 4. Support services, general administration (2300) 5. Support services, school administration (2400)
Section B – ELEMENTARY-SECONDARY NONINSTRUCTIONAL PROGRAMS 9. Food services (3100) 10. Enterprise operations (3200)
V65
11. Other Section C – NONELEMENTARY-SECONDARY PROGRAMS
V7Ø
12. Community services (3300) V75
13. Adult education V8Ø
14. Other Section D – EXHIBITS OF SELECTED ITEMS REPORTED ABOVE IN II-A AND II-B
V91
15. Payments to private schools (object 563) V92
16. Payments to charter schools (object 566) Z35
17. Teacher salaries – Regular education programs (program 100) Z36
18. Teacher salaries – Special education programs (program 200) Z37
19. Teacher salaries – Vocational education programs (program 300) Z38
20. Teacher salaries – Other education programs (programs 400, 900) V93
21. Textbooks (function 1000, object 640)
Part III
CAPITAL OUTLAY EXPENDITURES
Amount Omit cents F12
1. Construction (object 450) G15
2. Land and existing structures (objects 710, 720, 740) CONTINUE WITH PART III ON PAGE 4 FORM F-33 (12-12-2013)
Public Education Finances: 2013 U.S. Census Bureau
Page 3
D-3
Part III
CAPITAL OUTLAY EXPENDITURES – Continued
Amount Omit cents KØ9
3. Instructional equipment (object 730, function 1000) K1Ø
4. All other equipment (object 730, functions 2000, 3000, 4000) 6. IV Part
OTHER EXPENDITURES BY LOCAL EDUCATION AGENCY
Z32
1. Total salaries and wages (object 100 – ALL functions) Z34
2. Total employee benefit payments (object 200 – ALL functions) Q11
3. Payments to other school systems (objects 511, 512, 561, 562, 564, 565, 567, 591, 592) L12
4. Payments to state governments (object 569) M12
5. Payments to local governments (object 920) Ι86
6. Interest on school system indebtedness (object 832)
Part V
STATE PAYMENTS ON BEHALF OF THE LOCAL EDUCATION AGENCY (Revenue source code 3900)
C38
1. For employee benefits C39
2. All other (textbooks, school bus purchase, etc.)
Part VI
DEBT
19H
Section A – LONG TERM – Term of more than one year 1. Outstanding at beginning of the fiscal year 21F
2. Issued during fiscal year (revenue code 5110) 31F
3. Retired during fiscal year (object 831) 41F
4. Outstanding at end of fiscal year (line 1 plus line 2 minus line 3) 61V
Section B – SHORT TERM – Term of one year or less 1. Outstanding at beginning of fiscal year
66V
2. Outstanding at end of fiscal year
Part VII
CASH AND INVESTMENTS HELD AT END OF FISCAL YEAR Funds
Type of asset
Debt service WØ1
Bond
Other
W31
W61
Cash and deposits (include CD’s and security holdings)
Part VIII
FALL MEMBERSHIP – October 2012
Membership V33
Enter the count of pupils enrolled on the school day closest to October 1, 2012
Part IX
SPECIAL PROCESSING ITEMS Item
Code
1. Student fees, nonspecified
A15
2. Census local, NCES state revenue
TØ7
3. Census state, NCES local revenue
C24
Amount
CONTINUE WITH PART IX ON PAGE 5 Page 4
D-4
FORM F-33 (12-12-2013)
Public Education Finances: 2013
U.S. Census Bureau
Part IX
SPECIAL PROCESSING ITEMS – Continued Item
Part IX
SPECIAL PROCESSING ITEMS –Amount Continued Code
4. State revenue, nonspecified
C35
5. Federal revenue, nonspecified
C36
4. 6. State payment on behalf of the LEA, instruction employee benefits 5. 7. State payment on behalf of the LEA, pupil support services employee benefits 6. 8. State payment on behalf of the LEA, instructional staff support employee benefits 7. 9. State payment on behalf of the LEA, general administration employee benefits 8. 10. State payment on behalf of the LEA, school administration employee benefits 9.
J13 J17 JØ7 JØ8 JØ9
11. State payment on behalf of the LEA, operation and maintenance of plant employee benefits 11. 12. State payment on behalf of the LEA, student transportation employee benefits
J4Ø
13. State payment on behalf of the LEA, business/central/other employee benefits
J9Ø
14. State payment on behalf of the LEA, other employee benefits
J1Ø
15. Support services expenditures, nonspecified
V85
16. Equipment expenditure, nonspecified
K11
17. Own retirement system transfer, instruction
J12
18. Own retirement system transfer, support services
J11
19. Federal revenue on behalf of school system
B23
20. State payment on behalf of the LEA, instructional nonbenefits
J14
21. State payment on behalf of the LEA, support services nonbenefits
J96
22. State payment on behalf of the LEA, noninstructional programs nonbenefits
J97
23. State payment on behalf of the LEA, nonelementary-secondary programs
J98
24. State payment on behalf of the LEA, capital outlay
J99
Part X
Item
J45
ARRA FUNDS (Exhibits of selected items reported in Sections I-C, II-A, II-B, and III) Part X
1. ARRA revenues – Title I
HR1
2. ARRA expenditures – Current operation expenditures for elementary-secondary 1. ARRA revenues education programs (objects 100–600, 810, 820, and 890 for functions 1000, 2000, – Title I 3100, and 3200) 2. 3. ARRA expenditures – Capital outlay expenditures (objects 700, 710, 720, 730, and 740 for functions 1000, 2000, 3100, and 3200, and ALL objects for function 4000)
HE1 HE2
Remarks – Please use this space for any explanation that may be essential 3. in understanding your reported data. If additional space is required, please attach a separate sheet.
Page 5
FORM F-33 (12-12-2013)
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D-5
BASIC INSTRUCTIONS AND SUGGESTIONS FINAL AUDITED FIGURES ARE UNNECESSARY. If substantially accurate figures can be supplied on a preliminary basis, please do not delay submitting this report. 1. INCLUDE the unduplicated revenues and expenditures from all funds: a. General fund
e. Capital projects funds
b. Special revenue funds
f. Food service fund g. District activity funds
c. Federal projects funds d. Debt service fund
2. EXCLUDE transfers of monies between funds, agency transactions, transactions of private trust funds, purchase of commodities, and purchase of securities for investment purposes. 3. In cases where revenues were not received, no expenditures made, or no debt or assets, report "0" for the items. Please describe the basis of any estimates or prorations used to report amounts requested on this form in the "Remarks" section. 4. For help with questions, contact the Educational Finance and Special Statistics Branch of the U.S. Census Bureau at 1–800–622–6193 or [email protected]. Part I – REVENUE Section A – FROM LOCAL SOURCES Lines 1–5. Independent school districts should report their tax receipts here. Line 1 (property taxes) will be applicable to most independent school districts. Lines 2 through 5 will be applicable to only a relatively small number of districts. Taxes reported here should be those which the district has the power to levy. State taxes and state property tax relief payments should be excluded here and reported instead in section B. Include current and delinquent tax revenues and penalties. Line 6. Dependent school systems should report their tax receipts and any other amounts appropriated by their parent government on line 6 (Census code T02). Line 7. Report taxes for education levied by separate county and city governments and transferred to the school system. Include monies received from debt issued in the name of a local (nonschool system) government and transferred to the school system. Regional school systems should report assessments received from cities and towns here. Assessments received from independent school districts should be reported on line 8. Line 8. Report payments received from other school systems, both within and outside the state, for tuition, transportation, and other services (such as purchasing and data processing). Regional school systems should report assessments received from independent school districts here. Assessments received from cities and towns should be reported on line 7. Lines 9–14. Report all student fees on these lines. Gross receipts from sale of school breakfasts, lunches, and milk (from students, teachers, adults, but not from state or federal funds) should be entered on line 12. Gross district activity receipts for those funds under control of the custodian of district funds should be included on line 13. Revenues from other sales and services, including community services activities should be entered on line 14. Report in Part IX the amount of any student fee that cannot be reported because the fee covers more than one of the items on lines 9 through 14, such as lump sum fees for both tuition and transportation. Line 15-20. Include revenues received from allowing temporary possession or granting rights to the use of school district buildings, land, or other properties on line 15. Report amounts received from sale of real property, buildings (and improvements to them), land easements, rights-of-way, and other capital assets (buses, automobiles, etc.) on line 16. Include interest earnings from all funds held by the school system on line 17. Report revenues from penalties imposed for violations of law on line 18. Report gifts of cash or securities from private individuals or organizations on line 19. Report receipts from refunds of prior year expenditures and other revenue from local sources not provided for elsewhere on line 20. Report in Part VI the amount of monies from debt issuances. Section B – FROM STATE SOURCES Include all state payments made directly to the local education agency. Exclude state payments made on behalf of the local education agency and report instead in Part V. Line 1. Include revenue from general noncategorical state assistance programs such as foundation, minimum or basic formula support, principal apportionment, equalization, flat or block grants, and state public school fund distributions. Also include state revenue dedicated from major state taxes, such as income and sales taxes. Revenues from minor state taxes should be included on line 11. Page 6
D-6
Line 2. Report revenues from programs designed to improve the quality and quantity of local education agency staff. Examples include additional teacher units, teacher benefits, retirement and social security paid directly to local education agencies, mentor teachers, teacher induction, staff development contracts and stipends, career ladder contracts, in-service training, health insurance, principal leadership, teacher quality contracts, and salaries for specific types of instructional and support staff (other than for staff directly associated with the programs described on lines 3 through 10). Line 3. Enter revenues for the education of physically and mentally disabled students. Line 4. Include revenues from state compensatory education for "at risk" or other economically disadvantaged students, including migratory children (unless bilingual – see line 5) and orphans. Also include amounts from state programs directed toward the attainment of basic skills. Include categorical education excellence and quality education programs that provide more than staff enhancements – such as materials, resource centers, and equipment. Programs that focus on staff should be reported on line 2. Lines 5–10. Enter state revenues for the type of program indicated. Include career education programs on line 7; school lunch matching payments on line 8; school construction, building aid, and interest and principal payments on line 9; and bus driver salaries and bus replacements on line 10. Line 11. Report amounts for specific programs not described above on lines 1 through 10 including instructional materials, textbooks, computer equipment, library resources, guidance and psychological services, driver education, energy conservation, enrollment increases and losses, health, alcohol and drug abuse, AIDS, child abuse, summer school, prekindergarten and early childhood, adult education (excluding vocational), desegregation, private schools, safety and law enforcement, and community services. Also include on line 11 those items financed by relatively minor state taxes, licenses, fees, and funds such as severance and license taxes, timber and motor vehicle excise taxes, payments in lieu of taxes, refunds, land reimbursement, and forest funds. Report in Part IX the amount of any state revenue item that cannot be reported because the item covers more than one of the items on lines 1 through 11, such as "total state revenues" not broken down by program. Section C – FROM FEDERAL SOURCES THROUGH THE STATE GOVERNMENT Line 1. Include federal revenues distributed through Title I (College and Career Ready Students) of the Elementary-Secondary Education Act (ESEA) as reauthorized by the No Child Left Behind Act of 2001 (NCLB). Report basic, concentration, targeted, and finance incentive grants. Line 2. Report federal revenues awarded under the Individuals with Disabilities Education Act (IDEA 2004). Include formula grants authorized in Part B of this legislation. Exclude project grants authorized in Part D of the law. Report these project grants instead in Part I-D3. Line 3. Report math, science, and teacher quality formula and project grants provided under Title II-A and B of the Elementary-Secondary Education Act (ESEA) as reauthorized by the No Child Left Behind Act of 2001 (NCLB). Line 4. Include formula and project grants for safe and drug-free schools distributed under Title IV-A of the Elementary-Secondary Education Act (ESEA) as reauthorized by the the No Child Left Behind Act of 2001 (NCLB). Line 5. Report formula grants authorized by the Carl D. Perkins Career and Technical Education Improvement Act of 2006 (Public Law 105-332). Include revenues from State Basic and Tech-Prep formula grants. Line 6. Include revenues from Child Nutrition Act programs (national school lunch, special milk, school breakfast and ala carte) sanctioned by Public Law 79-396 and Public Law 89-642. Report cash payments only -- exclude the value of donated commodities. Line 7. Include project grants for bilingual education provided under Title III of the Elementary-Secondary Education Act (ESEA) as reauthorized by the No Child Left Behind Act of 2001 (NCLB). Line 8. Enter the total of all other federal funds disbursed through the state to the local education agency. Include formula grants authorized by the Workforce Investment Act of 1998. Section D – FROM FEDERAL SOURCES DIRECTLY Line 1. Include federal payments for construction (Public Law 81-815) and for maintenance and operation (Public Law 81-874). Line 2. Include both project and formula grants for Indian education distributed under Title VII (formerly Title IX) of the Elementary-Secondary Education Act (ESEA) as reauthorized by the No Child Left Behind Act of 2001 (NCLB) and the Johnson-O’Malley Act.
CONTINUE ON PAGE 7 FORM F-33 (12-12-2013)
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U.S. Census Bureau
Line 3. Report the total of all other federal grants awarded directly to the local education agency. Include project grants authorized under Part D of IDEA, Head Start, Magnet Schools, and Gifted and Talented.
Line 10. Enterprise operations (3200). Include expenditure for business-like activities (such as a bookstore) where the costs are recouped largely with user charges.
Report in Part IX the amount of any federal revenue item that cannot be reported because the item covers more than one of the items in Part IC1-9 and ID1-3, such as "total federal revenues" not broken down by program.
Line 11. Other. Report the expenditure for other elementary-secondary non-instructional activities not related to food services or enterprise operations. Nonenterprise student activities should be included with "instruction" on line 1.
Part II – CURRENT OPERATION EXPENDITURE
Section C – Nonelementary-secondary Programs
Include for the functions shown on lines 1 though 14 expenditures for salaries and wages only (column (1)), employee benefits only (column (2)), and all current operation expenditure (column (3)). Column (3) totals should include amounts entered in columns (1) and (2). Additionally, column (3) totals should include such objects as contracts, rent, insurance, utilities, maintenance services, printing, tuition paid to private schools, purchase of food, supplies, and materials. Exclude from Part II
Include instead in:
Capital outlay expenditures
Part III
Payments to other school systems Payments to the state, cities, counties, or special districts
Part IV, line 3
Debt service payments State payments on behalf of school systems
Part IV, lines 4 and 5 Part IV, line 6 and Part VI, Section, A line 3 Part IX, lines 6–14
Also exclude inter-fund transfers and the purchase of stocks, bonds, securities, and other investment assets. Handbook references pertain to function codes contained in Financial Accounting for Local and State School Systems, National Center for Education Statistics, 2009. Section A – Elementary-secondary Education Instructional Programs – Prekindergarten through Grade 12 Line 1. Instruction (1000). Total current operation expenditure for activities dealing with the interaction of teachers and students in the classroom, home, or hospital as well as co-curricular activities. Report amounts for activities of teachers and instructional aides or assistants engaged in regular instruction, special education, and vocational education programs. Exclude adult education programs (report on line 13). Line 2. Pupil support (2100). Report expenditures for administrative, guidance, health, and logistical support that enhance instruction. Include attendance, social work, student accounting, counseling, student appraisal, information, record maintenance, and placement services. Also include medical, dental, nursing, psychological, and speech services. Line 3. Instructional staff support (2200). Include expenditures for supervision of instruction service improvements, curriculum development, instructional staff training, academic assessment, and media, library, and instruction-related technology services. Line 4. General administration (2300). Expenditure for board of education and executive administration (office of the superintendent) services. Line 5. School administration (2400). Report expenditure for the office of the principal services. Line 6. Operation and Maintenance of Plant (2600). Expenditure for buildings services (heating, electricity, air conditioning, property insurance), care and upkeep of grounds and equipment, nonstudent transportation vehicle operation and maintenance, and security services. Line 7. Student Transportation (2700). Report expenditure for vehicle operation, monitoring riders, and vehicle servicing and maintenance. Line 8. Business/central/other support services (2500 and 2900). Include business support expenditures for fiscal services (budgeting, receiving and disbursing funds, payroll, internal auditing, and accounting), purchasing, warehousing, supply distribution, printing, publishing, and duplicating services. Also include central support expenditures for planning, research and development, evaluation, information, management services, and expenditures for other support services not included on lines 2 through 7. Report in Part IX, line 15 (support service expenditures, nonspecified) any item that cannot be reported because it covers more than one of the items on lines 2 through 8, such as "total support services" not broken down by function. Section B – Elementary-secondary Noninstructional Programs Line 9. Food services (3100). Gross expenditure for cafeteria operations to include the purchase of food but excluding the value of donated commodities and purchase of food service equipment (report equipment in Part III-4).
Line 12. Community services (3300). Include any local education agency expenditure for providing noneducation services such as, operation of a swimming pool, public library, programs for the elderly, and child care centers. Line 13. Adult education. Expenditures for basic adult education classes, such as GED or high school equivalency. Post-secondary programs for adults should be reported on line 14. Line 14. Other. All other nonelementary-secondary programs such as any post-secondary programs for adults. Section D – EXHIBITS OF SELECTED ITEMS REPORTED ABOVE IN II-A AND II-B Line 15. Payments to private schools (object 563). Report all expenditures to private schools for tuition and for any other purpose. These payments will be deducted from the amounts reported in Parts II-A and II-B when calculating per pupil expenditures for the school system. The fall membership count of students supported by public school money but attending private schools should be excluded from the fall membership reported in Part VIII. Identify in the remarks section the expenditure functions for which the private school payment was made, if possible. If no information is provided, this amount will be deducted from instruction expenditure reported in Part II-A1 when calculating per pupil expenditures. Line 16. Payments to charter schools (object 566). Indicate in the remarks section whether fall membership counts of students attending charter schools are included in the school system’s membership reported in the Common Core of Data Local Education Agency Universe Survey or in Part VIII of this form. Also identify in the remarks section the expenditure functions for which the charter school payment was made, if possible. This information will be used in determining per pupil expenditure amounts for the school system. Lines 17–20. Teacher salaries. Report base salaries paid to certified teachers (object 111) and certified substitute teachers (object 113). Do not include salaries paid to instructional aides or assistants. Report salaries paid for regular programs (program 100) on line 17, special education programs (program 200) on line 18, vocational programs (program 300) on line 19, and other programs (programs 400, 900) on line 20. These amounts should also be included with the instruction salaries and total instruction amounts reported in Section A. Line 21. Textbooks. Report expenditures for textbooks used for classroom instruction (function 1000, object 640). Part III – CAPITAL OUTLAY EXPENDITURES Include expenditures for construction of fixed assets (line 1); purchasing fixed assets including land and existing buildings and grounds (line 2); and equipment (lines 3 and 4). Instructional equipment (line 3) consists of all equipment (or capital outlay) recorded in general and operating funds under "instruction" – function code 1000. Report in Part IX the amount of any equipment expenditure that cannot be broken down into the categories of "instructional" and "other equipment." Part IV – OTHER EXPENDITURES BY LOCAL EDUCATION AGENCY Line 1. Total salaries and wages. Enter the total expenditure for all salaries and wages paid by the local education agency during the fiscal year. Include both here and in Part II-A, column 1, gross salaries without deduction of withholdings for income tax, employee contributions to Social Security and retirement coverage, etc. Do not include employer paid employee benefits in these figures. The total entered for salaries and wages should at least be equal to the sum of the entries made in Part II-A, column 1, and be larger if the local education agency paid salaries for enterprise operations and for nonelementary-secondary program activities. Line 2. Total employee benefit payments. Enter the total expenditure for all employee benefits paid by the local education agency during the fiscal year. Include both here and in Part II-A, column 2, the employer share of state or local employee retirement contributions, social security contributions, group life and health insurance, unemployment and worker’s compensation, and any tuition reimbursements. Exclude (and report in Part V) state payments made on behalf of the local education agency. The total entered for employee benefits should at least be equal to the sum of the entries made in Part II-A, column 2, and be larger if the local education agency paid employee benefits for nonelementary-secondary program activities. Line 3. Payments to other school systems. Report payments to in-state and out-of-state public school systems for tuition, transportation, computer and purchasing services, etc. Payments made to dependent school systems or to parent governments of dependent school systems should be included here.
CONTINUE ON PAGE 8 FORM F-33 (12-12-2013)
Public Education Finances: 2013 U.S. Census Bureau
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Lines 4 and 5. Report payments to state and local governments, including repay-ments of loans. Also include debt service payments to state and local governments and school building authorities that incur debt instead of the school system.
Line 10. State payment on behalf of the LEA, school administration. This item consists of the actual or estimated expenditure from the revenues reported in Part V, line 1, for school administration. See definitions for Part II-A, line 5.
Line 6. Interest on school system debt. Expenditure for interest incurred on both long-term and short-term indebtedness of the school system. Exclude principal payments, which should be reported in Part VI.
Line 11. State payment on behalf of the LEA, operation and maintenance of plant. This item consists of the actual or estimated expenditure from the revenues reported in Part V, line 1, for operation and maintenance of plant. See definitions for Part II-A, line 6.
Part V – STATE PAYMENTS ON BEHALF OF THE LOCAL EDUCATION AGENCY Include state payments that benefit the local education agency but which are not paid directly. Report on line 1 amounts transferred by the state into state teacher or public employee retirement funds. Also include other employee benefit transfers, such as health, life, or unemployment compensation insurance payments. Include on line 2 any other payments on behalf of the school system, such as for the purchase of textbooks or school buses purchased by the state and given to the local education agency. Part VI – DEBT Report in section A bonded indebtedness and any other school district interest-bearing debt with a term of more than one year. Include general obligation bonds, revenue bonds, refunding bonds, and certificates of participation. Do not include lease purchase agreements, compensated absences, accounts payable, or any noninterest-bearing obligations. Report in section B interest-bearing tax anticipation and bond anticipation note balances and other short-term debt with a term of one year or less. Part VII – CASH AND INVESTMENTS HELD AT END OF FISCAL YEAR Report the total amount of cash on hand and on deposit and investments in federal government, federal agency, state and local government and nongovernment securities. Report all investments at market value. Exclude accounts receivable, value of real property, and all nonsecurity assets. Part VIII – FALL MEMBERSHIP – OCTOBER, 2012 Include an unduplicated head count of pupils enrolled in the school system on the closest date to October 1, 2012 as possible. Include pupils transferred into the school system and exclude pupils transferred out. Also exclude pupils attending private schools. You do not have to report any information in this part if you report the same information in the Common Core of Data Local Education Agency Universe Survey. Part IX – SPECIAL PROCESSING ITEMS These are special use items. Amounts should only be reported in this part if all pertinent financial data cannot be reported in Parts I through VIII. Before entering data in this part, please contact the Educational Finance and Special Statistics Branch of the U.S. Census Bureau at 1–800–622–6193. Line 1. Student fees, nonspecified. Report here any item in your chart of accounts that cannot be crosswalked into the items identified in Part I, Lines 9 (tuition), 10 (transportation), 11 (textbook sales), 12 (school food service sales), or 13 (district activities). An example would be total student fees not broken down into these separate categories. Line 2. Census local, NCES state revenue. This category is reserved for any tax item classified as local by the U.S. Census Bureau and as state by the National Center for Education Statistics. Line 3. Census state, NCES local revenue. This category is reserved for any tax item classified as state by the U.S. Census Bureau and as local by the National Center for Education Statistics. Line 4. State revenue, nonspecified. Report here any item in your chart of accounts that cannot be crosswalked into the items identified in Part I-B, lines 1 through 11. An example would be total state revenue not broken down into separate state aid programs. Line 5. Federal revenue, nonspecified. Report here any item in your chart of accounts that cannot be crosswalked into the items identified in Part I-C, lines 1 through 8, and Part I-D, lines 1 through 3. An example would be total federal aid not broken down into separate federal grant programs. Line 6. State payment on behalf of the LEA, instruction. Report expenditures from the revenues reported in Part V, lines 1 and 2, that were made for instruction. See definition for Part II-A, line 1. Line 7. State payment on behalf of the LEA, pupil support services. This item consists of the actual or estimated expenditure from the revenues reported in Part V, line 1, for pupil support services. See definitions for Part II-A, line 2. Line 8. State payment on behalf of the LEA, instructional staff services. This item consists of the actual or estimated expenditure from the revenue reported in Part V, line 1, for instructional staff services. See definitions for Part II-A, line 3. Line 9. State payment on behalf of the LEA, general administration. This item consists of the actual or estimated expenditure from the revenues reported in Part V, line 1, for general administration. See definitions for Part II-A, line 4. Page 8
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Line 12. State payment on behalf of the LEA, student transportation. This item consists of the actual or estimated expenditure from the revenues reported in Part V, line 1, for student transportation. See definitions for Part II-A, line 7. Line 13. State payment on behalf of the LEA, business/ central/other. This item consists of the actual or estimated expenditure from the revenues reported in Part V, line 1, for business, central and other support services. See definitions for Part II-A, line 8. Line 14. State payment on behalf of the LEA, other. Report expenditures from the revenues reported in Part V, line 1, that were made for other than instruction or support services. See definitions for Part II-B. Line 15. Support services, nonspecified. Report here any item in your chart of accounts that cannot be crosswalked into the items identified in Part II-A, lines 2 through 8. Line 16. Equipment expenditure, nonspecified. Report here any item in your chart of accounts that cannot be crosswalked into the items identified in Part III, line 3 (instructional equipment) or line 4 (other equipment). An example would be total equipment not broken down by function. Line 17. Own retirement system transfer, instruction. If the school system administers its own employee retirement fund (rather than participating in a state government retirement system), please report the employer contribution for instructional employees. Line 18. Own retirement system transfer, support services. If the school system administers its own employee retirement fund (rather than participating in a state government retirement system), please report the employer contribution for support services and other noninstructional employees. Line 19. Federal revenue on behalf of school system. Report any item in your chart of accounts identified as received through federal payments made on behalf of the school system. Line 20. State payment on behalf of the LEA, instructional nonbenefits. Report expenditures from the revenues reported in Part V, line 2, that were made for instruction. See definition for Part II-A, line 1. Line 21. State payment on behalf of the LEA, support services nonbenefits. Report expenditures from the revenues reported in Part V, line 2, that were made for support services. See definitions for Part II-A, lines 2 through 8. Line 22. State payment on behalf of the LEA, noninstructional programs nonbenefits. Report expenditures from the revenues reported in Part V, line 2, that were made for noninstructional programs. See definitions for Part II-B. Line 23. State payment on behalf of the LEA, nonelementarysecondary programs. Report expenditures from the revenues reported in Part V, lines 1 and 2, that were made for nonelementary-secondary programs. See definitions for Part II-C. Line 24. State payment on behalf of the LEA, capital outlay. Report expenditures from the revenues reported in Part V, line 2, that were made for capital outlay. See definitions for Part III. Part X – ARRA FUNDS (Exhibits of Selected Items Reported in Sections I–C, II–A, II–B, and III) For these three items, report amounts specifically from Public Law 111-5, the American Recovery and Reinvestment Act of 2009 (ARRA). These amounts should also be included with the associated items reported in I-C, II-A, II-B, and III. Line 1. Enter ARRA revenues received for Title I (see detailed instructions at I-C, line 1). Line 2. Enter ARRA expenditures made for current operation of elementary-secondary education programs (see detailed instructions at II-A and II-B), reporting only objects 100-600, 810, 820, and 890 for functions 1000, 2000, 3100, and 3200. Line 3. Enter ARRA expenditures made for capital outlays (see detailed instructions at III), reporting only objects 700, 710, 720, 730, and 740 for functions 1000, 2000, 3100, 3200, and ALL objects for function 4000.
FORM F-33 (12-12-2013)
Public Education Finances: 2013
U.S. Census Bureau
