Public Education Finances: 2014

Public Education Finances: 2014
Economic Reimbursable Surveys Division Reports
by the Educational Finance Branch

Issued June 2016
G14-ASPEF
U.S. Department of Commerce

Economics and Statistics Administration
U.S. CENSUS BUREAU
census.gov
Acknowledgments
Kimberly P. Moore, Chief, Economic Reimbursable Surveys Division,

directed the preparation of this report. William R. Samples,
Assistant Division Chief for Educational Surveys, Criminal Justice, and
Federal Programs, 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. Stephen Wheeler supervised the data collection
and editing activities, assisted by Ebenezer Amoako, Laura
DAntonio, Lee Goldberg, Paul Ruth, and Freda M. Spence.
Osei L. Ampadu provided technical advice and support for the
survey. Laura DAntonio coordinated publication preparation
activities and prepared data tabulations.
The computer programs used to collect, analyze, and tabulate the
data were developed under the direction of Robert Nunziata,
Assistant Division Chief for Census Processing Systems, Economic
Applications Division. The programs were developed by Yung K. Yi
under the supervision of Jennifer A. Sutton and James S. Jolley,
Chief, Census and Current Systems Branch.
Publication management, graphics design and composition, and
editorial review for electronic media was performed by Faye E.
Brock and Linda Chen of the U.S. Census Bureaus Graphic and
Editorial Services Branch.
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: <erd.f33.list@census.gov>.
Issued June 2016

G14-ASPEF
U.S. Department of Commerce

Penny Pritzker,
Secretary
Bruce H. Andrews,
Deputy Secretary
Brad Burke,
Acting Deputy Under Secretary
for Economic Affairs
U.S. CENSUS BUREAU
John H. Thompson,
Director
SUGGESTED CITATION
U.S. Census Bureau,
Public Education Finances: 2014,
G14-ASPEF,
U.S. Government Printing Office,
Washington, DC, 2016.
ECONOMICS
AND STATISTICS
ADMINISTRATION
Economics
and Statistics
Administration
Brad Burke,
Acting Deputy
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,
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 2014 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . xi
2.
Public Elementary-Secondary School System Expenditure by Type and State:

Fiscal Year 2014 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . xii
3.
Public Elementary-Secondary School System Current Spending by Major

Function and State: Fiscal Year 2014 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .xiii
4.
Public Elementary-Secondary School System Per Pupil Current Spending by

State: Fiscal Year 2014 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .xiv
5.
Public Elementary-Secondary School System Current Spending Per $1,000

of Personal Income by State: Fiscal Year 2014 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . xv
6.
Current Spending Per Pupil for Public Elementary-Secondary School Systems:

Fiscal Years 19922014 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .xvi
Tables
Public Elementary-Secondary Education Finances by State
1.
Summary of Public Elementary-Secondary School System Finances by

State: Fiscal Year 2014 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
2.
Revenue From Federal Sources for Public Elementary-Secondary School Systems

by State: Fiscal Year 2014 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
3.
Revenue From State Sources for Public Elementary-Secondary School Systems by

4.
Revenue From Local Sources for Public Elementary-Secondary School Systems by

5.
Percentage Distribution of Public Elementary-Secondary School System Revenue

by Source and State: Fiscal Year 2014 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
6.
Current Spending of Public Elementary-Secondary School Systems by

7.
Support Services Expenditure for Public Elementary-Secondary School Systems

by Function and State: Fiscal Year 2014 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
8.
Per Pupil Amounts for Current Spending of Public Elementary-Secondary School

Systems by State: Fiscal Year 2014 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
9.
Capital Outlay and Other Expenditure of Public Elementary-Secondary School

Systems by State: Fiscal Year 2014 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
10.
Indebtedness and Debt Transactions of Public Elementary-Secondary School

Systems by State: Fiscal Year 2014 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10

U.S. Census Bureau
iii
TablesCon.
Relational Statistics and Rankings
11.
States Ranked According to Per Pupil Public Elementary-Secondary School

System Finance Amounts: Fiscal Year 2014 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
12.
States Ranked According to Relation of Public Elementary-Secondary School

System Finance Amounts to $1,000 Personal Income: Fiscal Year 2014 . . . . . . . . . . 12
Public Elementary-Secondary Education Finances by Size Group

13.
Public Elementary-Secondary School System Finances by Enrollment-Size

Groups: Fiscal Year 2014 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
14.
Per Pupil Amounts of Public Elementary-Secondary School System Finances

by Enrollment-Size Groups: Fiscal Year 2014 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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 2014 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
16.
Expenditure of the 100 Largest Public Elementary-Secondary School Systems

in the United States by Enrollment: Fiscal Year 2014 . . . . . . . . . . . . . . . . . . . . . . . . 19
17.
Percentage Distribution of Revenue of the 100 Largest Public ElementarySecondary School Systems in the United States by Enrollment: Fiscal Year 2014 . . . . 23
18.
Per Pupil Amounts for Current Spending of the 100 Largest Public ElementarySecondary School Systems in the United States by Enrollment: Fiscal Year 2014 . . . . 25
Population, Enrollment, and Personal Income

19.
Population, Enrollment, and Personal Income by State: Fiscal Years 2013 and 2014 . . 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 20092014 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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

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 2014
Annual Survey of School System Finances, similar to previous
annual surveys and censuses of governments, covers the
entire range of government finance activitiesrevenue,
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 2013 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 20092014
are shown in Table 20.

U.S. Census Bureau
SCOPE
This 2014 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 Bureaus Annual Survey of Public Employment and
PayrollSchool 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 15,078 public
school systems (as counted for the 20132014 survey
cycle in a September 2015 listing of school systems in the
Governments Integrated Directory).
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
governmenta 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 states charter school provisions are unique, there
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 2014
fiscal year for school systems in all states began on July 1,
2013, and ended on June 30, 2014. The fiscal year for school
systems in Alabama and the District of Columbia ran from
October 1, 2013, through September 30, 2014. The fiscal
year for school systems in Nebraska, Texas, and Washington
ran from September 1, 2013, through August 31, 2014.
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
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
vi
U.S. Census Bureau
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 locallyincluding 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.
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 double
counting. 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
the Government Finance and Employment Classification
Manual, found on the Census Bureaus Web site at:
<www2.census.gov/govs/pubs/classification/2006
_classification_manual.pdf>.
Instruction Expenditure
This item relates to the instruction function (Function
1000) defined in the National Center for Education

U.S. Census Bureau
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,
workers 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.
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.
vii
DATA COLLECTION METHODOLOGY
SURVEY 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 surveys 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:
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 governments 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.
Data compiled or reformatted by Census Bureau staff

from state education agency electronic data files (19
states).
Data reformatted by state education agency staff into

survey categories before electronically transmitting
data to the Census Bureau (31 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 officessupplied 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 2013 memberships collected by
the NCES in its nonfiscal Common Core of Data (CCD) Local
Education Agency (School District) Universe Survey: School
Year 201314, 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 Bureaus 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 2013 Survey of Current Business.
Notable Survey Cycle Dates
January 2015
Initial mailout
February 2015 Follow-up mailout

March 2015
Begin data processing
April 2016
Data editing complete
June 2016

Data released to Census Bureau Internet

and American FactFinder
viii
U.S. Census Bureau
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.
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.
accounting handbooks by the state education agencies also

contributes to inconsistencies in the data.
Data Quality
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.
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 Bureaus
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 systems 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.
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

U.S. Census Bureau
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 systems 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
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
ix
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.
MEANING OF ABBREVIATIONS AND SYMBOLS

The abbreviations and symbols in the tables have the
following meanings:

Not available.
Not applicable.
Represents zero or rounds to zero.
LEA
Local Education Agency.
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.
U.S. Census Bureau
Figure 1.
Public Elementary-Secondary School System Revenue by Source and State: Fiscal Year 2014
Scale enlarged to show detail
Federal revenue
California
New York
Texas
Illinois
Pennsylvania
New Jersey
Florida
Ohio
Georgia
Michigan
Massachusetts
Virginia
Maryland
North Carolina
Washington
Indiana
Minnesota
Wisconsin
Connecticut
Missouri
Tennessee
Colorado
South Carolina
Louisiana
Arizona
Alabama
Kentucky
Oregon
Iowa
Oklahoma
Kansas
Arkansas
Mississippi
Utah
Nevada
Nebraska
New Mexico
West Virginia
New Hampshire
Hawaii
Maine
Alaska
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
617.6
52.9
288.6
276.2
Arkansas
Mississippi
Utah
Nevada
Nebraska
New Mexico
West Virginia
New Hampshire
Hawaii
Maine
Alaska
Rhode Island
Idaho
Delaware
Wyoming
Montana
Vermont
North Dakota
South Dakota
0
Billions of dollars
10
20
30
40
50
60
70
Billions of dollars
Note: Data are not subject to sampling error, but for information on nonsampling error and definitions, see introductory text.
Source: U.S. Census Bureau, 2014 Annual Survey of School System Finances.

U.S. Census Bureau
xi
Figure 2.
Public Elementary-Secondary School System Expenditure by Type and State: Fiscal Year 2014
Current spending
California
New York
Texas
Illinois
Pennsylvania
New Jersey
Florida
Ohio
Georgia
Michigan
Massachusetts
Virginia
North Carolina
Maryland
Washington
Minnesota
Wisconsin
Indiana
Missouri
Connecticut
Tennessee
Colorado
South Carolina
Arizona
Louisiana
Alabama
Kentucky
Oregon
Iowa
Oklahoma
Kansas
Arkansas
Mississippi
Utah
Nevada
Nebraska
New Mexico
West Virginia
New Hampshire
Alaska
Hawaii
Maine
Rhode Island
Idaho
Delaware
Wyoming
Montana
Vermont
North Dakota
South Dakota
Capital outlay
Other
United States

Total
613.6
Current
spending
546.7
Capital
outlay
47.6
Other
19.4
Arkansas
Mississippi
Utah
Nevada
Nebraska
New Mexico
West Virginia
New Hampshire
Alaska
Hawaii
Maine
Rhode Island
Idaho
Delaware
Wyoming
Montana
Vermont
North Dakota
South Dakota
0
Billions of dollars
10
20
30
40
50
60
70
Billions of dollars
xii
U.S. Census Bureau
Figure 3.
Public Elementary-Secondary School System Current Spending by Major Function and State:
Fiscal Year 2014
Instruction
Support services
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
Arizona
South Carolina
Louisiana
Alabama
Kentucky
Oregon
Iowa
Oklahoma
Kansas
Arkansas
Mississippi
Utah
Nevada
Nebraska
West Virginia
New Mexico
New Hampshire
Alaska
Maine
Hawaii
Rhode Island
Idaho
Delaware
Montana
Vermont
Wyoming
North Dakota
South Dakota
Other
United States

Total
Instruction
Support services
Other
546.7
330.4
187.9
28.4
Arkansas
Mississippi
Utah
Nevada
Nebraska
West Virginia
New Mexico
New Hampshire
Alaska
Maine
Hawaii
Rhode Island
Idaho
Delaware
Montana
Vermont
Wyoming
North Dakota
South Dakota
0
Billions of dollars
10
20
30
40
50
60
70
Billions of dollars

U.S. Census Bureau
xiii
xiv
U.S. Census Bureau
Figure 4.
Public Elementary-Secondary School System Per Pupil Current Spending by State: Fiscal Year 2014
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
HI
Notes: 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 2013 memberships collected by the National Center for Education Statistics on the CCD agency universe file"Local Education Agency (School
District) Universe Survey: School Year 201314, 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.
U.S. Census Bureau
Figure 5.
Public Elementary-Secondary School System Current Spending Per $1,000 of

Personal Income by State: Fiscal Year 2014
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
LA
FL
Less than $35.00

$35.00 to $39.99
$40.00 to $44.99
$45.00 to $49.99
$50.00 to $54.99
$55.00 or more
HI
xv
Notes: 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, 2016 (2013
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.
Figure 6.
Current Spending Per Pupil for Public Elementary-Secondary School

Systems: Fiscal Years 19922014
12,000
Dollars
11,009
10,000
8,000
8,019
6,000
5,001
4,000
2,000
1992
1994
1996
1998
2000
2002
2004
2006
2008
2010
2012
2014
Note: 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.
Sources: U.S. Census Bureau, 1992, 1997, 2002, 2007, 2012 Census of Governments: FinanceSurvey of School System Finances and
19931996, 19982001, 20032006, 20082011, 2013, 2014 Annual Survey of School System Finances.
xvi
U.S. Census Bureau
Table 1.
Summary of Public Elementary-Secondary School System Finances by State: Fiscal Year 2014
(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
617,633,773
52,882,083 288,584,445 276,167,245
Elementary-secondary expenditure1
Total
613,637,958
Current
spending
546,667,764
Capital
outlay
47,558,109
Other
19,412,085
Debt
outstanding
at end of
fiscal year
416,175,703
Cash
and
securities
186,654,584
Alabama . . . . . . . . . . . .
Alaska. . . . . . . . . . . . . .
Arizona . . . . . . . . . . . . .
Arkansas. . . . . . . . . . . .
California. . . . . . . . . . . .
7,355,547
2,554,814
8,293,591
5,175,529
69,857,908
794,090
309,525
1,102,980
552,738
7,415,061
4,031,547
1,715,699
3,182,285
4,006,889
38,410,554
2,529,910
529,590
4,008,326
615,902
24,032,293
7,578,390
2,727,056
8,101,041
5,205,338
69,336,590
6,802,467
2,415,614
7,221,984
4,645,874
60,715,787
580,934
269,107
678,228
424,314
6,124,103
194,989
42,335
200,829
135,150
2,496,700
5,273,703
1,272,709
4,423,687
3,945,397
56,046,457
2,177,633
X
2,589,938
1,508,617
30,461,968
Colorado . . . . . . . . . . . .
Connecticut. . . . . . . . . .
Delaware. . . . . . . . . . . .
District of Columbia. . . .
Florida. . . . . . . . . . . . . .
9,117,534
10,516,316
1,902,776
1,342,220
26,072,680
681,230
420,593
133,055
134,959
3,112,027
3,961,719
4,141,590
1,137,764
X
10,460,928
4,474,585
5,954,133
631,957
1,207,261
12,499,725
9,240,796
9,932,659
1,930,195
1,313,289
26,523,658
7,847,152
9,361,449
1,736,678
913,724
24,279,963
932,776
447,290
171,618
399,565
1,468,023
460,868
123,920
21,899
0
775,672
7,215,312
2,777,706
543,557
0
15,304,653
3,922,979
96,735
118,343
X
8,289,299
Georgia. . . . . . . . . . . . .
Hawaii. . . . . . . . . . . . . .
Idaho. . . . . . . . . . . . . . .
Illinois. . . . . . . . . . . . . . .
Indiana. . . . . . . . . . . . . .
17,817,933
2,696,665
2,084,312
30,407,109
12,149,675
1,804,212
286,988
232,593
2,301,827
933,891
7,837,335
2,354,601
1,319,582
11,163,462
7,632,238
8,176,386
55,076
532,137
16,941,820
3,583,546
17,658,341
2,515,036
2,012,852
30,199,722
10,892,114
15,800,788
2,341,836
1,868,338
27,313,867
9,680,499
1,642,099
173,200
91,323
1,999,969
889,924
215,454
0
53,191
885,886
321,691
4,652,152
0
1,389,273
21,151,104
11,055,774
5,727,534
X
657,869
15,503,239
3,880,995
Iowa. . . . . . . . . . . . . . . .
Kansas. . . . . . . . . . . . . .
Kentucky . . . . . . . . . . . .
Louisiana. . . . . . . . . . . .
Maine. . . . . . . . . . . . . . .
6,194,941
5,483,708
7,228,770
8,323,024
2,609,930
455,586
402,250
825,742
1,272,004
182,961
3,247,115
3,146,977
3,966,872
3,455,315
1,032,280
2,492,240
1,934,481
2,436,156
3,595,705
1,394,689
6,296,234
5,647,063
7,344,521
7,985,369
2,474,551
5,380,362
4,679,876
6,459,529
7,166,563
2,366,014
801,317
771,566
620,745
706,668
66,571
114,555
195,621
264,247
112,138
41,966
3,527,917
4,785,278
5,780,722
3,938,907
810,176
2,967,222
2,548,364
1,683,848
4,503,422
196,268
Maryland. . . . . . . . . . . .
Massachusetts. . . . . . . .
Michigan . . . . . . . . . . . .
Minnesota . . . . . . . . . . .
Mississippi. . . . . . . . . . .
13,978,426
16,474,364
17,529,062
11,017,479
4,467,314
816,033
791,029
1,563,397
630,445
664,697
6,186,736
6,587,492
10,073,758
7,603,409
2,243,098
6,975,657
9,095,843
5,891,907
2,783,625
1,559,519
13,450,813
16,133,044
17,098,757
11,127,875
4,460,359
12,146,895
14,864,764
15,425,529
9,670,430
4,087,545
1,131,199
1,028,761
856,907
1,069,928
316,494
172,719
239,519
816,321
387,517
56,320
4,265,471
4,706,197
17,942,709
10,781,547
1,622,128
X
225,576
4,916,974
4,602,539
1,530,004
Missouri. . . . . . . . . . . . .
Montana. . . . . . . . . . . . .
Nebraska. . . . . . . . . . . .
Nevada . . . . . . . . . . . . .
New Hampshire. . . . . . .
10,163,998
1,712,493
3,926,536
4,201,457
2,939,906
895,743
201,528
318,176
381,596
161,392
4,267,069
822,788
1,283,014
2,651,854
1,003,204
5,001,186
688,177
2,325,346
1,168,007
1,775,310
10,204,480
1,735,317
3,988,681
4,038,933
2,792,382
9,004,641
1,597,093
3,606,311
3,689,170
2,669,446
919,482
121,753
307,828
161,354
87,552
280,357
16,471
74,542
188,409
35,384
6,836,162
590,371
2,316,948
3,905,728
757,539
4,626,511
835,647
1,799,072
982,475
220,514
New Jersey. . . . . . . . . .
New Mexico. . . . . . . . . .
New York. . . . . . . . . . . .
North Carolina. . . . . . . .
North Dakota. . . . . . . . .
27,384,835
3,601,387
61,081,332
13,462,754
1,530,158
1,141,887
466,320
3,346,420
1,529,624
155,894
11,036,760
2,505,492
24,816,869
7,849,343
901,032
15,206,188
629,575
32,918,043
4,083,787
473,232
26,626,490
3,808,492
62,261,003
13,479,223
1,546,676
25,417,507
3,182,440
57,056,606
12,335,923
1,281,260
895,555
562,323
4,059,693
609,013
239,992
313,428
63,729
1,144,704
534,287
25,424
7,191,438
2,038,542
31,108,746
7,798,315
441,265
3,749,572
1,459,436
10,385,899
X
608,315
Ohio. . . . . . . . . . . . . . . .
Oklahoma . . . . . . . . . . .
Oregon. . . . . . . . . . . . . .
Pennsylvania. . . . . . . . .
Rhode Island. . . . . . . . .
22,487,270
6,032,331
6,573,206
27,647,475
2,289,429
1,692,769
690,122
521,463
1,812,609
186,551
9,492,461
2,983,860
3,393,147
10,272,392
867,512
11,302,040
2,358,349
2,658,596
15,562,474
1,235,366
21,699,962
6,009,958
6,437,672
27,033,388
2,231,807
19,369,123
5,272,108
5,831,595
24,405,142
2,152,928
1,546,152
687,788
311,077
1,566,997
37,897
784,687
50,062
295,000
1,061,249
40,982
10,231,635
1,798,317
6,396,356
24,923,615
980,418
9,049,643
1,577,579
1,540,464
9,353,280
14,863
South Carolina. . . . . . . .
South Dakota. . . . . . . . .
Tennessee. . . . . . . . . . .
Texas. . . . . . . . . . . . . . .
Utah. . . . . . . . . . . . . . . .
8,405,682
1,342,877
9,215,027
52,609,018
4,400,351
812,536
186,216
1,095,377
5,643,178
385,210
3,902,923
413,544
4,315,952
20,510,815
2,363,055
3,690,223
743,117
3,803,698
26,455,025
1,652,086
8,436,959
1,352,648
9,418,223
52,935,127
4,381,995
7,213,918
1,177,643
8,638,389
42,855,137
3,779,376
862,750
146,035
549,104
5,766,846
490,911
360,291
28,970
230,730
4,313,144
111,708
12,863,007
856,854
4,755,954
70,838,845
2,830,750
2,953,688
841,451
102,304
27,361,230
2,000,064
Vermont. . . . . . . . . . . . .
Virginia. . . . . . . . . . . . . .
Washington. . . . . . . . . .
West Virginia. . . . . . . . .
Wisconsin . . . . . . . . . . .
Wyoming. . . . . . . . . . . .
1,672,580
15,083,311
12,943,921
3,502,513
11,001,272
1,771,027
102,434
1,009,659
1,030,232
351,957
830,568
112,709
1,495,453
5,994,897
7,833,024
2,033,948
5,709,579
965,213
74,693
8,078,755
4,080,665
1,116,608
4,461,125
693,105
1,636,281
15,451,418
12,765,051
3,496,901
10,920,466
1,762,762
1,568,241
14,049,059
10,853,352
3,194,265
9,801,156
1,472,408
56,780
1,041,633
1,525,815
286,099
767,074
287,977
11,260
360,726
385,884
16,537
352,236
2,377
286,087
7,880,850
9,948,133
405,605
4,900,380
81,307
67,329
X
4,510,481
619,637
3,348,587
537,177
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. 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.

U.S. Census Bureau
Table 2.
Revenue From Federal Sources for Public Elementary-Secondary School Systems by

State: Fiscal Year 2014
Geographic area
Distributed through state

Special
education Child nutrition
10,852,481
14,269,930
Direct federal aid

Vocational
517,353
Other and
nonspecified
9,692,060
Total1
4,085,599
Impact aid
1,138,341
Total
52,882,083
Total
48,796,484
Title I
13,464,660
Alabama . . . . . . . . . . . .
Alaska. . . . . . . . . . . . . .
Arizona . . . . . . . . . . . . .
Arkansas. . . . . . . . . . . .
California. . . . . . . . . . . .
794,090
309,525
1,102,980
552,738
7,415,061
774,249
146,915
961,489
517,844
6,945,098
236,706
46,361
302,161
153,634
1,702,383
170,411
34,573
154,114
121,401
1,851,890
273,753
40,298
309,185
169,641
1,987,189
11,513
3,497
15,420
7,567
49,330
81,866
22,186
180,609
65,601
1,354,306
19,841
162,610
141,491
34,894
469,963
2,916
129,024
131,924
4,203
74,331
Colorado . . . . . . . . . . . .
Connecticut. . . . . . . . . .
Delaware. . . . . . . . . . . .
Florida. . . . . . . . . . . . . .
681,230
420,593
133,055
134,959
3,112,027
580,018
375,107
133,055
98,146
2,871,503
144,992
100,062
40,445
32,958
789,473
148,511
116,609
26,495
13,116
620,673
184,173
116,835
31,381
25,850
905,711
5,962
5,890
2,874
2,551
31,601
96,380
35,711
31,860
23,671
524,045
101,212
45,486
0
36,813
240,524
40,408
0
0
36,813
6,905
Georgia. . . . . . . . . . . . .
Hawaii. . . . . . . . . . . . . .
Idaho. . . . . . . . . . . . . . .
Illinois. . . . . . . . . . . . . . .
Indiana. . . . . . . . . . . . . .
1,804,212
286,988
232,593
2,301,827
933,891
1,740,907
230,208
222,973
2,181,275
919,619
523,164
50,252
58,409
718,119
226,197
302,818
43,178
49,538
528,591
238,797
632,953
60,237
73,575
541,991
291,885
15,749
2,776
3,196
24,545
6,109
266,223
73,765
38,255
368,029
156,631
63,305
56,780
9,620
120,552
14,272
19,620
41,186
4,965
18,691
1,490
Iowa. . . . . . . . . . . . . . . .
Kansas. . . . . . . . . . . . . .
Kentucky . . . . . . . . . . . .
Louisiana. . . . . . . . . . . .
Maine. . . . . . . . . . . . . . .
455,586
402,250
825,742
1,272,004
182,961
439,416
379,290
766,281
1,177,504
174,005
86,719
100,019
222,779
271,304
53,097
120,212
N
N
155,582
46,919
122,253
135,963
265,060
250,646
44,345
5,741
1,292
N
8,844
2,033
104,491
142,016
278,442
491,128
27,611
16,170
22,960
59,461
94,500
8,956
303
20,277
0
6,969
1,526
Maryland. . . . . . . . . . . .
Michigan . . . . . . . . . . . .
Minnesota . . . . . . . . . . .
Mississippi. . . . . . . . . . .
816,033
791,029
1,563,397
630,445
664,697
760,513
753,452
1,389,191
586,621
621,094
201,769
182,683
392,556
148,297
179,051
184,812
246,358
378,148
165,055
112,886
211,501
188,947
351,213
177,991
225,959
8,766
12,262
18,519
5,748
6,598
153,665
123,202
248,755
89,530
96,600
55,520
37,577
174,206
43,824
43,603
16,860
0
6,805
16,825
1,162
Missouri. . . . . . . . . . . . .
Montana. . . . . . . . . . . . .
Nebraska. . . . . . . . . . . .
Nevada . . . . . . . . . . . . .
895,743
201,528
318,176
381,596
161,392
842,090
145,040
277,513
358,878
155,864
231,823
54,995
59,276
109,361
37,442
170,500
34,928
72,356
72,149
30,857
253,545
33,584
82,189
113,028
29,372
11,131
2,599
2,549
4,909
3,325
175,091
18,934
61,143
59,431
54,868
53,653
56,488
40,663
22,718
5,528
25,322
46,951
11,087
2,802
0
New Jersey. . . . . . . . . .
New Mexico. . . . . . . . . .
New York. . . . . . . . . . . .
North Dakota. . . . . . . . .
1,141,887
466,320
3,346,420
1,529,624
155,894
1,126,715
334,086
3,300,703
1,377,997
118,176
279,947
98,072
1,038,455
418,285
36,703
337,324
82,863
714,174
325,877
26,101
309,449
1,583
760,690
464,517
20,900
8,420
6,079
16,792
0
1,896
191,575
145,489
770,592
169,318
32,576
15,172
132,234
45,717
151,627
37,718
15,044
60,407
43,863
13,447
21,250
Ohio. . . . . . . . . . . . . . . .
Oklahoma . . . . . . . . . . .
Oregon. . . . . . . . . . . . . .
Rhode Island. . . . . . . . .
1,692,769
690,122
521,463
1,812,609
186,551
1,579,773
615,556
503,813
1,658,381
182,048
546,026
164,238
155,648
511,921
45,475
357,508
135,575
119,243
400,746
37,409
376,285
209,204
134,654
418,955
38,751
33,204
10,803
6,096
25,182
3,904
266,750
95,736
88,172
301,577
56,509
112,996
74,566
17,650
154,228
4,503
123
34,312
2,053
3,286
1,663
South Dakota. . . . . . . . .
Tennessee. . . . . . . . . . .
Texas. . . . . . . . . . . . . . .
Utah. . . . . . . . . . . . . . . .
812,536
186,216
1,095,377
5,643,178
385,210
810,546
124,889
1,057,858
5,102,956
352,224
217,267
45,054
279,782
1,276,550
64,063
181,528
30,723
216,829
821,125
92,222
258,397
29,219
354,200
1,779,568
122,067
10,237
1,470
17,906
48,593
5,333
143,117
18,423
189,141
1,177,120
68,539
1,990
61,327
37,519
540,222
32,986
1,454
49,146
4,024
105,850
5,618
Vermont. . . . . . . . . . . . .
Virginia. . . . . . . . . . . . . .
Washington. . . . . . . . . .
Wisconsin . . . . . . . . . . .
Wyoming. . . . . . . . . . . .
102,434
1,009,659
1,030,232
351,957
830,568
112,709
97,144
886,627
822,842
338,191
783,789
97,012
29,839
230,847
218,169
95,340
220,945
35,547
23,313
262,263
211,912
69,634
172,271
22,364
23,728
292,139
240,879
95,024
190,219
19,249
2,239
16,922
7,561
4,298
5,319
2,203
18,025
84,456
144,321
73,895
195,035
17,649
5,290
123,032
207,390
13,766
46,779
15,697
724
37,023
42,114
0
12,005
15,570
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. 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.

U.S. Census Bureau
Table 3.
Revenue From State Sources for Public Elementary-Secondary School Systems by

Compensatory
programs
4,333,080
Special
education
19,038,061
Vocational
programs
1,090,003
Transportation
programs
3,813,303
Other and
nonspecified
state aid1
44,039,920
State
payments on
behalf of LEA
15,347,355
Total
288,584,445
General
formula
assistance
200,922,723
Alabama . . . . . . . . . . . .
Alaska. . . . . . . . . . . . . .
Arizona . . . . . . . . . . . . .
Arkansas. . . . . . . . . . . .
California. . . . . . . . . . . .
4,031,547
1,715,699
3,182,285
4,006,889
38,410,554
3,339,797
1,158,541
3,100,895
1,949,612
28,525,343
65,786
0
0
204,167
252,686
1,501
0
0
267,956
2,936,623
0
0
9,168
17,908
4,141
302,062
75,020
0
0
8,770
322,401
141,795
72,222
1,374,284
5,433,148
0
340,343
0
192,962
1,249,843
Colorado . . . . . . . . . . . .
Connecticut. . . . . . . . . .
Delaware. . . . . . . . . . . .
Florida. . . . . . . . . . . . . .
3,961,719
4,141,590
1,137,764
X
10,460,928
3,530,686
1,521,297
898,689
X
4,573,118
24
170,785
0
X
0
156,725
521,471
4,269
X
1,167,689
29,883
9,500
0
X
160,685
53,600
78,652
73,342
X
225,189
190,801
796,732
161,464
X
4,334,247
0
1,043,153
0
X
0
Georgia. . . . . . . . . . . . .
Hawaii. . . . . . . . . . . . . .
Idaho. . . . . . . . . . . . . . .
Illinois. . . . . . . . . . . . . . .
Indiana. . . . . . . . . . . . . .
7,837,335
2,354,601
1,319,582
11,163,462
7,632,238
4,839,719
1,077,041
1,020,626
5,000,560
6,472,931
413,518
8,460
0
149,647
30,443
1,029,503
445,789
3,387
829,566
1,271
206,458
7,616
12,090
45,115
5,070
7,333
54,998
63,483
568,845
2
1,277,234
760,697
219,098
1,137,325
98,978
63,570
0
898
3,432,404
1,023,543
Iowa. . . . . . . . . . . . . . . .
Kansas. . . . . . . . . . . . . .
Kentucky . . . . . . . . . . . .
Louisiana. . . . . . . . . . . .
Maine. . . . . . . . . . . . . . .
3,247,115
3,146,977
3,966,872
3,455,315
1,032,280
2,453,217
2,305,821
2,336,965
3,271,936
833,865
9,990
0
0
0
0
1,932
401,321
0
11,650
6,285
2,669
0
3,340
0
0
8,580
0
450
0
0
770,727
145,613
503,692
171,729
21,232
0
294,222
1,122,425
0
170,898
Maryland. . . . . . . . . . . .
Michigan . . . . . . . . . . . .
Minnesota . . . . . . . . . . .
Mississippi. . . . . . . . . . .
6,186,736
6,587,492
10,073,758
7,603,409
2,243,098
2,960,142
4,300,693
7,988,800
5,524,997
2,126,384
1,196,511
0
239,551
464,412
19,317
378,467
0
815,846
984,304
5,622
0
917
33,841
5,277
38,472
254,912
302,561
0
63,740
0
668,589
947,857
995,720
560,679
53,303
728,115
1,035,464
0
0
0
Missouri. . . . . . . . . . . . .
Montana. . . . . . . . . . . . .
Nebraska. . . . . . . . . . . .
Nevada . . . . . . . . . . . . .
4,267,069
822,788
1,283,014
2,651,854
1,003,204
2,790,585
609,275
950,645
1,056,011
927,587
0
8,809
2,443
0
0
147,454
4,667
199,578
117,240
0
27,164
930
0
2,847
7,716
93,352
11,878
0
129
0
1,208,514
187,229
130,348
1,475,627
67,901
0
0
0
0
0
New Jersey. . . . . . . . . .
New Mexico. . . . . . . . . .
New York. . . . . . . . . . . .
North Dakota. . . . . . . . .
11,036,760
2,505,492
24,816,869
7,849,343
901,032
6,625,323
2,250,700
15,052,890
7,684,037
814,959
85,508
0
0
66,972
0
924,347
5,685
4,211,128
0
18,064
0
0
0
0
6,513
177,138
98,104
0
2,482
26,557
1,391,390
151,003
5,552,851
89,325
34,939
1,833,054
0
0
6,527
0
Ohio. . . . . . . . . . . . . . . .
Oklahoma . . . . . . . . . . .
Oregon. . . . . . . . . . . . . .
Rhode Island. . . . . . . . .
9,492,461
2,983,860
3,393,147
10,272,392
867,512
8,419,490
1,822,023
3,149,036
5,523,651
710,881
227,449
20,555
0
47,252
0
0
0
0
1,038,481
0
1,524
19,628
0
52,363
2,104
0
0
10,439
723,169
0
843,998
924,960
233,672
2,887,476
74,333
0
196,694
0
0
80,194
South Dakota. . . . . . . . .
Tennessee. . . . . . . . . . .
Texas. . . . . . . . . . . . . . .
Utah. . . . . . . . . . . . . . . .
3,902,923
413,544
4,315,952
20,510,815
2,363,055
951,131
348,992
4,009,731
17,712,227
1,374,097
18,379
381
0
0
40,268
193,701
52,247
0
0
223,871
196,126
0
1,093
0
79,131
36,248
0
0
0
66,003
2,340,510
3,459
305,128
1,176,454
579,685
166,828
8,465
0
1,622,134
0
Vermont. . . . . . . . . . . . .
Virginia. . . . . . . . . . . . . .
Washington. . . . . . . . . .
Wisconsin . . . . . . . . . . .
Wyoming. . . . . . . . . . . .
1,495,453
5,994,897
7,833,024
2,033,948
5,709,579
965,213
1,203,837
4,318,704
5,447,165
1,090,468
4,264,253
703,350
0
305,343
280,516
3,908
0
0
168,151
481,766
911,792
6,919
361,793
0
31,498
64,191
0
5,025
0
0
1,357
0
376,758
24,445
23,705
0
19,897
824,893
816,793
238,277
1,059,828
261,863
70,713
0
0
664,906
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. 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
Table 4.
Revenue From Local Sources for Public Elementary-Secondary School Systems by

Geographic area
Other
taxes
8,453,598
Parent
government
contributions
50,607,247
Nonschool
local
government
7,664,823
School
lunch
charges
5,869,697
Tuition and
transportation
charges
1,316,050
Other
charges1
7,309,758
Other
local
revenue
14,958,758
Total
276,167,245
Property
taxes
179,987,314
Alabama . . . . . . . . . . . .
Alaska. . . . . . . . . . . . . .
Arizona . . . . . . . . . . . . .
Arkansas. . . . . . . . . . . .
California. . . . . . . . . . . .
2,529,910
529,590
4,008,326
615,902
24,032,293
1,115,626
X
2,981,634
358,760
17,257,917
57,223
X
0
1,218
607,540
X
456,688
0
X
859,379
693,753
0
302,556
15,609
1,459,484
116,873
8,930
89,740
49,313
380,320
5,065
217
2,128
10,394
61,829
213,920
20,259
133,308
93,930
656,637
327,450
43,496
498,960
86,678
2,749,187
Colorado . . . . . . . . . . . .
Connecticut. . . . . . . . . .
Delaware. . . . . . . . . . . .
Florida. . . . . . . . . . . . . .
4,474,585
5,954,133
631,957
1,207,261
12,499,725
3,696,118
X
536,821
X
10,198,862
3,381
X
0
X
508,209
X
5,382,253
X
1,178,256
X
19,649
422,709
0
0
0
87,349
114,627
12,454
675
251,327
107,430
5,382
0
507
12,603
254,139
3,738
941
3,964
897,005
306,519
25,424
81,741
23,859
631,719
Georgia. . . . . . . . . . . . .
Hawaii. . . . . . . . . . . . . .
Idaho. . . . . . . . . . . . . . .
Illinois. . . . . . . . . . . . . . .
Indiana. . . . . . . . . . . . . .
8,176,386
55,076
532,137
16,941,820
3,583,546
5,371,478
X
457,008
15,740,058
2,490,246
1,687,334
X
0
0
751
X
0
X
X
0
298,548
0
91
134,551
299,955
169,382
23,362
23,223
220,860
185,098
31,333
4,275
7,293
70,122
4,797
295,870
11,328
6,543
287,851
134,820
322,441
16,111
37,979
488,378
467,879
Iowa. . . . . . . . . . . . . . . .
Kansas. . . . . . . . . . . . . .
Kentucky . . . . . . . . . . . .
Louisiana. . . . . . . . . . . .
Maine. . . . . . . . . . . . . . .
2,492,240
1,934,481
2,436,156
3,595,705
1,394,689
2,015,185
1,480,703
1,776,092
1,520,521
766,524
187,686
0
427,021
1,736,960
0
X
X
X
0
553,734
5,574
108,043
35,524
53,220
15,957
109,856
76,891
83,706
42,653
29,467
14,844
6,405
9,209
10,301
5,836
52,248
48,642
16,878
10,235
4,820
106,847
213,797
87,726
221,815
18,351
Maryland. . . . . . . . . . . .
Michigan . . . . . . . . . . . .
Minnesota . . . . . . . . . . .
Mississippi. . . . . . . . . . .
6,975,657
9,095,843
5,891,907
2,783,625
1,559,519
X
X
5,040,398
1,576,472
1,242,363
X
X
0
0
16,579
6,693,753
7,270,338
X
X
3,494
0
1,216,926
26,610
238,907
19,450
98,178
169,123
160,602
182,780
47,860
13,711
147,057
41,232
118,326
6,311
19,160
43,281
354,592
212,036
139,669
150,855
249,118
268,473
455,104
83,793
Missouri. . . . . . . . . . . . .
Montana. . . . . . . . . . . . .
Nebraska. . . . . . . . . . . .
Nevada . . . . . . . . . . . . .
5,001,186
688,177
2,325,346
1,168,007
1,775,310
3,898,666
431,281
1,929,398
1,068,449
1,428,614
223,132
0
169,950
4,171
0
X
X
X
X
258,139
210,228
157,681
18,183
1,729
127
134,655
19,215
65,829
25,349
35,471
22,223
3,399
1,975
11,669
7,531
251,575
40,469
82,338
3,500
4,555
260,707
36,132
57,673
53,140
40,873
New Jersey . . . . . . . . . .
New Mexico. . . . . . . . . .
New York. . . . . . . . . . . .
North Dakota. . . . . . . . .
15,206,188
629,575
32,918,043
4,083,787
473,232
12,959,857
512,068
17,834,645
X
313,807
0
0
37,278
X
0
894,884
X
11,886,813
3,570,876
X
259,063
0
262,667
0
30,948
239,319
22,275
267,032
197,728
29,912
49,049
276
47,225
0
1,151
312,831
27,879
150,133
82,159
30,558
491,185
67,077
2,432,250
233,024
66,856
Ohio. . . . . . . . . . . . . . . .
Oklahoma . . . . . . . . . . .
Oregon. . . . . . . . . . . . . .
Rhode Island. . . . . . . . .
11,302,040
2,358,349
2,658,596
15,562,474
1,235,366
9,204,372
1,701,647
2,182,584
12,476,890
109,785
431,349
13,298
0
2,122,636
0
X
X
X
X
1,092,190
183,433
208,507
106,677
51,969
0
231,041
74,572
40,803
302,101
16,319
83,825
23,803
26,726
55,282
1,698
703,460
208,245
115,701
91,024
7,797
464,560
128,277
186,105
462,572
7,577
South Dakota. . . . . . . . .
Tennessee. . . . . . . . . . .
Texas. . . . . . . . . . . . . . .
Utah. . . . . . . . . . . . . . . .
3,690,223
743,117
3,803,698
26,455,025
1,652,086
2,856,310
621,122
63,683
24,401,781
1,461,151
176,716
29,952
0
0
0
X
X
2,870,201
0
X
233,868
2,914
278,630
71,354
3
79,234
29,178
111,944
645,233
53,733
10,063
6,224
5,800
85,649
14,774
158,850
20,824
362,472
403,434
25,821
175,182
32,903
110,968
847,574
96,604
Vermont. . . . . . . . . . . . .
Virginia. . . . . . . . . . . . . .
Washington. . . . . . . . . .
Wisconsin . . . . . . . . . . .
Wyoming. . . . . . . . . . . .
74,693
8,078,755
4,080,665
1,116,608
4,461,125
693,105
1,587
X
3,438,904
1,032,755
3,943,119
492,053
806
X
2,032
4,847
0
3,529
X
7,626,198
X
X
10,051
X
2,091
0
13,923
7,094
32,971
163,647
17,126
213,586
100,654
15,603
152,201
14,935
2,613
56,462
92,949
4,392
4,511
174
6,876
17,494
163,675
10,181
108,769
3,324
43,594
165,015
268,528
41,736
209,503
15,443
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
Hawaiis 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. 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.

U.S. Census Bureau
Table 5.
Percentage Distribution of Public Elementary-Secondary School System Revenue by Source and

(Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see footnotes)
Federal sources
State sources
Geographic area
Local sources
Taxes and
parent
government
Other local
contributions
governments
38.7
1.2
Total
100.0
Total
8.6
Title I
2.2
Total
46.7
General
formula
assistance
32.5
Alabama . . . . . . . . . . . .
Alaska. . . . . . . . . . . . . .
Arizona . . . . . . . . . . . . .
Arkansas. . . . . . . . . . . .
California. . . . . . . . . . . .
100.0
100.0
100.0
100.0
100.0
10.8
12.1
13.3
10.7
10.6
3.2
1.8
3.6
3.0
2.4
54.8
67.2
38.4
77.4
55.0
45.4
45.3
37.4
37.7
40.8
34.4
20.7
48.3
11.9
34.4
15.9
17.9
36.0
7.0
26.8
9.4
0.0
3.6
0.3
2.1
4.6
1.2
2.7
3.0
1.6
Colorado . . . . . . . . . . . .
Connecticut. . . . . . . . . .
Delaware. . . . . . . . . . . .
Florida. . . . . . . . . . . . . .
100.0
100.0
100.0
100.0
100.0
7.5
4.0
7.0
10.1
11.9
1.6
1.0
2.1
2.5
3.0
43.5
39.4
59.8
X
40.1
38.7
14.5
47.2
X
17.5
49.1
56.6
33.2
89.9
47.9
40.6
51.2
28.2
87.8
41.1
0.2
4.0
0.0
0.0
0.0
4.9
1.2
0.7
0.4
4.5
Georgia. . . . . . . . . . . . .
Hawaii. . . . . . . . . . . . . .
Idaho. . . . . . . . . . . . . . .
Illinois. . . . . . . . . . . . . . .
Indiana. . . . . . . . . . . . . .
100.0
100.0
100.0
100.0
100.0
10.1
10.6
11.2
7.6
7.7
2.9
1.9
2.8
2.4
1.9
44.0
87.3
63.3
36.7
62.8
27.2
39.9
49.0
16.4
53.3
45.9
2.0
25.5
55.7
29.5
39.6
0.0
21.9
51.8
20.5
1.7
0.0
0.0
0.4
2.5
2.8
1.4
1.8
1.9
2.7
Iowa. . . . . . . . . . . . . . . .
Kansas. . . . . . . . . . . . . .
Kentucky . . . . . . . . . . . .
Louisiana. . . . . . . . . . . .
Maine. . . . . . . . . . . . . . .
100.0
100.0
100.0
100.0
100.0
7.4
7.3
11.4
15.3
7.0
1.4
1.8
3.1
3.3
2.0
52.4
57.4
54.9
41.5
39.6
39.6
42.0
32.3
39.3
31.9
40.2
35.3
33.7
43.2
53.4
35.6
27.0
30.5
39.1
50.6
0.1
2.0
0.5
0.6
0.6
2.9
2.4
1.5
0.8
1.5
Maryland. . . . . . . . . . . .
Michigan . . . . . . . . . . . .
Minnesota . . . . . . . . . . .
Mississippi. . . . . . . . . . .
100.0
100.0
100.0
100.0
100.0
5.8
4.8
8.9
5.7
14.9
1.4
1.1
2.2
1.3
4.0
44.3
40.0
57.5
69.0
50.2
21.2
26.1
45.6
50.1
47.6
49.9
55.2
33.6
25.3
34.9
47.9
44.1
28.8
14.3
28.3
0.0
7.4
0.2
2.2
0.4
0.9
2.2
3.2
4.7
4.3
Missouri. . . . . . . . . . . . .
Montana. . . . . . . . . . . . .
Nebraska. . . . . . . . . . . .
Nevada . . . . . . . . . . . . .
100.0
100.0
100.0
100.0
100.0
8.8
11.8
8.1
9.1
5.5
2.3
3.2
1.5
2.6
1.3
42.0
48.0
32.7
63.1
34.1
27.5
35.6
24.2
25.1
31.6
49.2
40.2
59.2
27.8
60.4
40.6
25.2
53.5
25.5
57.4
2.1
9.2
0.5
0.0
0.0
4.0
3.7
3.8
1.0
1.6
New Jersey. . . . . . . . . .
New Mexico. . . . . . . . . .
New York. . . . . . . . . . . .
North Dakota. . . . . . . . .
100.0
100.0
100.0
100.0
100.0
4.2
12.9
5.5
11.4
10.2
1.0
2.7
1.7
3.1
2.4
40.3
69.6
40.6
58.3
58.9
24.2
62.5
24.6
57.1
53.3
55.5
17.5
53.9
30.3
30.9
50.6
14.2
48.7
26.5
20.5
0.9
0.0
0.4
0.0
2.0
2.2
1.4
0.8
2.1
4.0
Ohio. . . . . . . . . . . . . . . .
Oklahoma . . . . . . . . . . .
Oregon. . . . . . . . . . . . . .
Rhode Island. . . . . . . . .
100.0
100.0
100.0
100.0
100.0
7.5
11.4
7.9
6.6
8.1
2.4
2.7
2.4
1.9
2.0
42.2
49.5
51.6
37.2
37.9
37.4
30.2
47.9
20.0
31.1
50.3
39.1
40.4
56.3
54.0
42.8
28.4
33.2
52.8
52.5
0.8
3.5
1.6
0.2
0.0
4.5
5.1
2.8
1.6
1.1
South Dakota. . . . . . . . .
Tennessee. . . . . . . . . . .
Texas. . . . . . . . . . . . . . .
Utah. . . . . . . . . . . . . . . .
100.0
100.0
100.0
100.0
100.0
9.7
13.9
11.9
10.7
8.8
2.6
3.4
3.0
2.4
1.5
46.4
30.8
46.8
39.0
53.7
11.3
26.0
43.5
33.7
31.2
43.9
55.3
41.3
50.3
37.5
36.1
48.5
31.8
46.4
33.2
2.8
0.2
3.0
0.1
0.0
3.0
4.2
5.2
2.2
2.1
Vermont. . . . . . . . . . . . .
Virginia. . . . . . . . . . . . . .
Washington. . . . . . . . . .
Wisconsin . . . . . . . . . . .
Wyoming. . . . . . . . . . . .
100.0
100.0
100.0
100.0
100.0
100.0
6.1
6.7
8.0
10.0
7.5
6.4
1.8
1.5
1.7
2.7
2.0
2.0
89.4
39.7
60.5
58.1
51.9
54.5
72.0
28.6
42.1
31.1
38.8
39.7
4.5
53.6
31.5
31.9
40.6
39.1
0.1
50.6
26.6
29.6
35.9
28.0
0.1
0.0
0.1
0.2
0.3
9.2
1.6
1.9
2.8
0.9
2.4
1.0
Total1
44.7
Charges
2.3
X Not applicable.
1
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
Hawaiis 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. 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.

U.S. Census Bureau
Table 6.
Current Spending of Public Elementary-Secondary School Systems by State: Fiscal Year 2014
(In thousands of dollars. Detail may not add to total because of rounding)
Geographic area
All functions
Salaries
Employee
and wages
benefits
313,377,449 122,052,709
Total
330,396,613
Instruction
Salaries
and wages
211,661,281
Employee
benefits
81,774,031
Support services
Salaries
Employee
Total
and wages
benefits
187,896,891
92,134,391
36,624,106
All
other
functions
28,374,260
Total
546,667,764
Alabama . . . . . . . . . . . .
Alaska. . . . . . . . . . . . . .
Arizona . . . . . . . . . . . . .
Arkansas. . . . . . . . . . . .
California. . . . . . . . . . . .
6,802,467
2,415,614
7,221,984
4,645,874
60,715,787
3,796,828
1,069,500
4,318,283
2,719,471
36,046,033
1,467,521
826,916
1,388,265
795,622
13,120,370
3,824,295
1,346,457
3,902,565
2,609,867
35,539,425
2,486,185
686,622
2,694,562
1,742,509
23,522,151
913,161
538,791
838,917
507,852
8,015,940
2,390,530
982,843
2,858,103
1,753,929
21,594,573
1,133,976
358,301
1,481,494
883,284
11,129,239
460,678
274,685
475,375
257,277
4,527,574
587,642
86,314
461,316
282,078
3,581,789
Colorado . . . . . . . . . . . .
Connecticut. . . . . . . . . .
Delaware. . . . . . . . . . . .
Florida. . . . . . . . . . . . . .
7,847,152
9,361,449
1,736,678
913,724
24,279,963
4,902,987
5,067,385
912,599
582,865
13,606,332
1,337,706
2,495,684
457,249
101,323
4,204,037
4,470,568
5,889,381
1,050,647
503,349
14,542,370
3,132,179
3,575,984
648,188
391,155
8,703,422
850,863
1,742,251
329,800
65,235
2,584,356
3,002,964
3,128,453
582,448
375,966
7,948,773
1,614,882
1,349,793
237,718
191,041
4,318,404
441,650
696,460
122,542
35,950
1,400,307
373,620
343,615
103,583
34,409
1,788,820
Georgia. . . . . . . . . . . . .
Hawaii. . . . . . . . . . . . . .
Idaho. . . . . . . . . . . . . . .
Illinois. . . . . . . . . . . . . . .
Indiana. . . . . . . . . . . . . .
15,800,788
2,341,836
1,868,338
27,313,867
9,680,499
9,478,011
1,273,198
1,127,630
14,346,450
5,338,000
3,334,092
482,959
402,681
7,670,872
2,846,073
9,635,641
1,394,445
1,108,768
16,323,537
5,513,142
6,431,290
880,214
771,428
9,780,858
3,540,693
2,360,220
324,728
269,288
5,160,494
1,820,757
5,197,804
801,253
650,395
10,014,331
3,641,179
2,749,971
342,050
322,355
4,284,082
1,588,461
847,120
138,907
117,983
2,367,593
966,054
967,343
146,138
109,175
975,999
526,178
Iowa. . . . . . . . . . . . . . . .
Kansas. . . . . . . . . . . . . .
Kentucky . . . . . . . . . . . .
Louisiana. . . . . . . . . . . .
Maine. . . . . . . . . . . . . . .
5,380,362
4,679,876
6,459,529
7,166,563
2,366,014
3,350,500
2,704,645
3,978,101
3,906,386
1,352,738
1,129,342
855,784
1,497,124
1,929,796
563,537
3,266,694
2,866,690
3,659,917
4,026,042
1,369,822
2,261,816
1,796,256
2,573,650
2,521,425
902,447
753,428
563,255
912,986
1,219,001
387,512
1,853,835
1,577,402
2,345,545
2,731,011
886,844
987,628
829,127
1,234,896
1,236,394
414,615
343,780
263,879
513,827
624,757
161,520
259,833
235,784
454,067
409,510
109,348
Maryland. . . . . . . . . . . .
Michigan . . . . . . . . . . . .
Minnesota . . . . . . . . . . .
Mississippi. . . . . . . . . . .
12,146,895
14,864,764
15,425,529
9,670,430
4,087,545
7,123,915
8,513,478
7,846,104
5,779,816
2,359,921
3,251,231
3,139,526
4,472,662
1,917,283
817,562
7,475,952
9,407,351
8,858,564
5,986,788
2,279,076
4,799,687
5,839,243
5,258,965
4,091,487
1,525,629
2,216,999
2,253,025
2,994,689
1,359,132
516,658
4,303,895
4,969,348
5,735,894
2,803,239
1,521,319
2,204,800
2,397,448
2,461,478
1,269,418
719,253
979,336
832,468
1,410,926
432,607
251,956
367,048
488,065
831,071
880,403
287,150
Missouri. . . . . . . . . . . . .
Montana. . . . . . . . . . . . .
Nebraska. . . . . . . . . . . .
Nevada . . . . . . . . . . . . .
9,004,641
1,597,093
3,606,311
3,689,170
2,669,446
5,522,912
899,070
2,097,157
2,189,225
1,449,336
1,662,471
284,494
716,081
879,300
660,765
5,243,167
949,120
2,371,149
2,104,452
1,681,131
3,657,958
611,123
1,517,984
1,385,599
1,047,754
1,087,607
190,296
524,115
554,215
473,372
3,183,894
570,780
1,059,275
1,413,964
912,643
1,637,180
267,424
518,637
763,319
375,126
503,548
86,418
173,670
309,768
179,277
577,580
77,193
175,887
170,754
75,672
New Jersey. . . . . . . . . .
New Mexico. . . . . . . . . .
New York. . . . . . . . . . . .
North Dakota. . . . . . . . .
25,417,507
3,182,440
57,056,606
12,335,923
1,281,260
13,978,239
2,003,748
29,972,832
7,630,883
764,268
5,925,230
622,199
15,663,163
2,613,309
254,628
14,945,687
1,709,599
40,163,324
7,573,296
758,669
9,187,696
1,174,205
22,813,114
5,201,527
523,917
3,710,985
407,983
12,201,892
1,759,363
177,702
9,199,103
1,325,657
15,377,750
4,015,292
422,005
4,513,476
788,874
6,545,660
2,149,751
210,718
2,018,870
197,254
3,363,064
747,034
69,806
1,272,717
147,184
1,515,532
747,335
100,586
Ohio. . . . . . . . . . . . . . . .
Oklahoma . . . . . . . . . . .
Oregon. . . . . . . . . . . . . .
Rhode Island. . . . . . . . .
19,369,123
5,272,108
5,831,595
24,405,142
2,152,928
10,822,442
2,999,848
2,916,061
12,224,311
1,176,165
4,167,829
1,008,438
1,702,474
6,053,536
517,614
11,350,255
2,833,650
3,437,466
15,352,999
1,277,445
7,102,633
1,931,682
1,897,878
8,617,820
805,188
2,589,458
654,853
1,083,268
4,211,110
344,634
7,120,024
2,033,459
2,151,154
7,889,064
782,773
3,396,687
948,147
954,180
3,315,078
369,070
1,436,532
309,445
576,617
1,703,581
172,299
898,844
404,999
242,975
1,163,079
92,710
South Dakota. . . . . . . . .
Tennessee. . . . . . . . . . .
Texas. . . . . . . . . . . . . . .
Utah. . . . . . . . . . . . . . . .
7,213,918
1,177,643
8,638,389
42,855,137
3,779,376
4,182,648
688,115
5,133,131
28,934,918
2,124,516
1,464,209
204,110
1,690,253
4,786,562
990,663
4,035,914
696,235
5,296,570
25,364,709
2,336,613
2,726,046
469,286
3,528,551
19,469,811
1,461,295
933,127
137,193
1,179,297
3,099,257
680,581
2,747,427
413,254
2,805,578
14,807,938
1,139,969
1,333,088
196,502
1,396,605
8,577,283
598,670
472,654
59,580
445,686
1,444,892
281,220
430,577
68,154
536,241
2,682,490
302,794
Vermont. . . . . . . . . . . . .
Virginia. . . . . . . . . . . . . .
Washington. . . . . . . . . .
Wisconsin . . . . . . . . . . .
Wyoming. . . . . . . . . . . .
1,568,241
14,049,059
10,853,352
3,194,265
9,801,156
1,472,408
858,758
8,827,438
6,524,121
1,717,480
5,367,373
871,278
355,252
3,293,012
2,345,328
886,138
2,437,452
362,982
955,495
8,464,947
6,267,816
1,823,665
5,685,955
865,932
577,548
5,831,901
4,186,630
1,082,360
3,728,664
565,066
242,524
2,152,335
1,466,299
557,983
1,623,909
231,335
553,032
4,964,725
4,035,948
1,147,776
3,616,770
555,761
261,683
2,744,416
2,219,433
538,932
1,484,449
289,895
106,080
1,040,185
811,240
293,164
753,502
123,509
59,714
619,387
549,588
222,824
498,431
50,715

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. 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

U.S. Census Bureau
Table 7.
Support Services Expenditure for Public Elementary-Secondary School Systems by Function and
School
administration
29,360,264
Operation and
maintenance
of plant
50,986,374
Pupil
transportation
23,891,155
Other and
nonspecified
support
services
18,976,358
174,261
33,463
95,790
107,231
590,142
414,235
151,205
328,940
238,640
3,900,031
636,009
280,033
853,848
460,401
5,941,243
341,478
73,633
346,027
186,272
1,484,042
149,258
85,826
278,804
134,473
3,126,572
453,066
270,689
31,760
49,355
1,472,169
120,186
198,814
22,092
79,406
212,384
544,272
540,104
106,293
73,512
1,302,402
720,539
842,762
181,856
72,727
2,370,474
237,369
467,806
95,497
53,786
947,604
551,447
221,059
66,395
3,574
607,813
726,186
209,223
102,892
1,807,413
461,798
790,917
78,526
86,845
1,046,350
357,458
195,679
9,957
40,091
1,067,455
186,231
954,127
150,522
107,140
1,335,912
565,316
1,210,025
227,959
175,699
2,408,351
1,092,789
759,278
66,139
91,848
1,225,313
606,387
561,592
58,927
45,880
1,123,537
371,200
1,853,835
1,577,402
2,345,545
2,731,011
886,844
305,409
233,073
299,654
438,133
158,272
262,284
184,044
354,569
381,756
113,340
138,551
115,420
152,235
182,330
81,008
304,948
272,879
371,235
418,424
128,672
478,730
464,429
582,671
687,381
253,923
204,046
193,491
414,735
423,926
121,381
159,867
114,066
170,446
199,061
30,248
Maryland. . . . . . . . . . . .
Michigan . . . . . . . . . . . .
Minnesota . . . . . . . . . . .
Mississippi. . . . . . . . . . .
4,303,895
4,969,348
5,735,894
2,803,239
1,521,319
559,721
1,069,139
1,206,992
255,315
199,138
652,495
807,043
728,840
439,324
195,474
108,005
188,154
250,052
312,157
130,460
849,707
616,884
816,886
364,464
243,938
1,139,323
1,274,991
1,320,322
683,677
445,384
650,075
656,205
667,915
513,700
205,966
344,569
356,932
744,887
234,602
100,959
Missouri. . . . . . . . . . . . .
Montana. . . . . . . . . . . . .
Nebraska. . . . . . . . . . . .
Nevada . . . . . . . . . . . . .
3,183,894
570,780
1,059,275
1,413,964
912,643
408,924
101,345
150,012
197,028
203,521
401,483
59,994
113,312
212,710
82,645
296,114
49,289
103,129
44,576
91,491
512,493
86,566
171,172
261,764
151,578
906,812
157,679
314,256
379,269
232,167
456,695
77,422
114,193
184,027
120,066
201,373
38,485
93,201
134,590
31,175
New Jersey. . . . . . . . . .
New Mexico. . . . . . . . . .
New York. . . . . . . . . . . .
North Dakota. . . . . . . . .
9,199,103
1,325,657
15,377,750
4,015,292
422,005
2,559,331
239,856
1,665,738
652,093
51,302
768,404
82,543
1,332,526
409,380
42,788
490,151
60,666
893,338
139,497
55,392
1,205,669
416,283
2,008,520
785,895
64,030
2,544,610
318,448
4,714,028
1,062,160
116,204
1,019,259
123,529
3,240,492
570,060
54,875
611,679
84,332
1,523,108
396,207
37,414
Ohio. . . . . . . . . . . . . . . .
Oklahoma . . . . . . . . . . .
Oregon. . . . . . . . . . . . . .
Rhode Island. . . . . . . . .
7,120,024
2,033,459
2,151,154
7,889,064
782,773
1,228,550
367,437
397,763
1,240,598
224,936
790,198
221,047
204,505
766,742
82,597
519,366
168,842
76,897
630,938
24,636
961,817
299,795
363,929
926,989
97,073
1,671,667
599,822
467,553
2,169,921
166,063
922,862
185,100
269,945
1,368,258
101,646
1,025,564
191,416
370,562
785,618
85,822
South Dakota. . . . . . . . .
Tennessee. . . . . . . . . . .
Texas. . . . . . . . . . . . . . .
Utah. . . . . . . . . . . . . . . .
2,747,427
413,254
2,805,578
14,807,938
1,139,969
558,610
62,572
379,381
2,123,438
132,763
425,112
43,721
540,226
2,157,701
149,097
71,492
38,935
188,522
639,768
35,700
439,912
56,871
507,540
2,400,786
228,214
707,058
127,190
707,459
4,621,248
363,026
290,535
43,551
325,026
1,270,400
126,376
254,708
40,414
157,424
1,594,597
104,793
Vermont. . . . . . . . . . . . .
Virginia. . . . . . . . . . . . . .
Washington. . . . . . . . . .
Wisconsin . . . . . . . . . . .
Wyoming. . . . . . . . . . . .
553,032
4,964,725
4,035,948
1,147,776
3,616,770
555,761
125,212
697,347
737,020
156,386
471,952
86,538
67,940
904,436
674,561
128,392
488,673
83,849
33,933
227,594
123,166
62,607
264,128
28,609
104,765
828,734
642,789
169,878
486,699
79,815
130,363
1,324,911
965,777
331,459
935,852
145,826
54,255
763,165
432,981
239,870
429,615
73,033
36,564
218,538
459,654
59,184
539,851
58,091
Total
187,896,891
Pupil
support
services
29,924,452
Instructional
staff
support
services
24,607,958
General
administration
10,150,330
Alabama . . . . . . . . . . . .
Alaska. . . . . . . . . . . . . .
Arizona . . . . . . . . . . . . .
Arkansas. . . . . . . . . . . .
California. . . . . . . . . . . .
2,390,530
982,843
2,858,103
1,753,929
21,594,573
389,086
194,305
545,591
239,985
3,182,082
286,203
164,378
409,103
386,927
3,370,461
Colorado . . . . . . . . . . . .
Connecticut. . . . . . . . . .
Delaware. . . . . . . . . . . .
Florida. . . . . . . . . . . . . .
3,002,964
3,128,453
582,448
375,966
7,948,773
376,085
587,219
78,555
43,606
1,035,927
Georgia. . . . . . . . . . . . .
Hawaii. . . . . . . . . . . . . .
Idaho. . . . . . . . . . . . . . .
Illinois. . . . . . . . . . . . . . .
Indiana. . . . . . . . . . . . . .
5,197,804
801,253
650,395
10,014,331
3,641,179
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. 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.

U.S. Census Bureau
Table 8.
Per Pupil Amounts for Current Spending of Public Elementary-Secondary School Systems by
(In dollars)
Instruction
Salaries
and
1
Total
wages
6,654
4,378
Support services
Instructional
staff
Pupil
support
support
619
509
General
administration
210
School
administration
607
387
1,259
433
806
541
235
256
101
223
95
560
1,158
348
497
627
435
1,149
651
970
383
524
530
263
1,098
544
139
389
183
1,767
78
629
1,057
881
1,636
481
3,059
4,289
2,311
4,860
3,615
427
1,120
366
877
459
465
420
309
508
355
115
53
142
518
185
562
806
381
648
561
1,502
1,202
1,329
1,832
2,168
3,695
3,366
3,414
4,104
4,963
609
497
436
658
886
523
393
516
574
634
276
246
222
274
453
608
582
540
629
720
5,544
6,343
3,857
5,085
3,098
2,561
2,447
2,196
1,689
1,049
4,971
5,398
4,207
3,484
3,089
647
1,161
885
317
404
754
877
535
546
397
125
204
183
388
265
981
670
599
453
495
5,871
6,590
7,714
4,829
9,016
4,096
4,243
4,938
3,180
5,673
1,218
1,321
1,705
1,272
2,563
3,565
3,963
3,446
3,245
4,942
458
704
488
452
1,102
450
417
369
488
447
332
342
335
102
495
574
601
557
601
821
4,442
1,905
5,982
1,813
2,466
10,395
5,234
14,289
5,254
7,346
6,888
3,595
8,712
3,609
5,073
2,782
1,249
4,660
1,221
1,721
6,897
4,059
5,873
2,786
4,086
1,919
734
636
452
497
576
253
509
284
414
367
186
341
97
536
904
1,274
767
545
620
6,757
4,477
5,147
7,615
8,707
2,602
1,505
3,005
3,771
3,832
6,509
4,228
5,766
8,497
8,550
4,435
2,883
3,350
5,368
5,961
1,617
977
1,912
2,623
2,551
4,446
3,035
3,797
4,914
5,795
767
548
702
773
1,665
493
330
361
478
611
324
252
136
393
182
601
447
642
577
719
9,732
8,881
8,630
8,593
6,500
5,734
5,267
5,171
5,846
3,724
2,007
1,562
1,703
967
1,737
5,425
5,247
5,336
5,125
4,096
3,737
3,592
3,555
3,934
2,562
1,279
1,050
1,188
626
1,193
3,767
3,163
2,827
2,992
1,998
766
479
382
429
233
583
335
544
436
261
98
298
190
129
63
603
435
511
485
400
16,988
10,973
10,202
11,260
11,186
15,797
9,760
6,933
6,168
6,128
6,204
9,396
4,037
2,586
2,217
3,162
2,817
3,914
10,165
6,645
5,925
6,507
6,572
9,338
6,564
4,580
3,958
3,862
4,310
6,094
2,756
1,690
1,386
1,991
1,877
2,495
6,285
3,899
3,816
4,095
4,181
5,993
1,423
548
697
558
546
933
772
710
638
458
565
904
386
179
116
223
305
309
1,191
651
608
606
563
861
Total
11,009
Salaries
and
wages
6,482
Employee
benefits
2,524
Alabama . . . . . . . . . . . .
Alaska. . . . . . . . . . . . . .
Arizona . . . . . . . . . . . . .
Arkansas. . . . . . . . . . . .
California. . . . . . . . . . . .
9,028
18,416
7,528
9,616
9,595
5,130
8,193
4,575
5,667
5,791
1,983
6,335
1,471
1,658
2,108
5,164
10,315
4,091
5,430
5,709
Colorado . . . . . . . . . . . .
Connecticut. . . . . . . . . .
Delaware. . . . . . . . . . . .
Florida. . . . . . . . . . . . . .
8,985
17,745
13,938
18,485
8,755
5,667
9,915
7,566
12,969
5,024
1,546
4,883
3,791
2,255
1,552
Georgia. . . . . . . . . . . . .
Hawaii. . . . . . . . . . . . . .
Idaho. . . . . . . . . . . . . . .
Illinois. . . . . . . . . . . . . . .
Indiana. . . . . . . . . . . . . .
9,202
12,458
6,621
13,077
9,548
5,578
6,815
4,006
6,962
5,300
Iowa. . . . . . . . . . . . . . . .
Kansas. . . . . . . . . . . . . .
Kentucky . . . . . . . . . . . .
Louisiana. . . . . . . . . . . .
Maine. . . . . . . . . . . . . . .
10,668
9,972
9,312
10,749
12,707
Maryland. . . . . . . . . . . .
Michigan . . . . . . . . . . . .
Minnesota . . . . . . . . . . .
Mississippi. . . . . . . . . . .
Geographic area
Employee
benefits
1,691
Total
3,886
3,359
5,260
2,855
3,631
3,779
1,234
4,127
889
1,058
1,288
3,230
7,529
3,028
3,655
3,469
526
1,488
578
500
511
5,159
11,031
8,633
9,477
5,370
3,620
6,997
5,374
8,704
3,214
983
3,409
2,734
1,452
954
3,471
6,121
4,829
8,366
2,935
1,962
2,585
1,431
3,723
2,826
5,590
7,464
3,939
7,822
5,471
3,785
4,711
2,741
4,747
3,516
1,389
1,738
957
2,504
1,808
6,677
5,771
5,791
5,870
7,570
2,251
1,826
2,179
2,900
3,153
6,510
6,112
5,328
6,050
7,284
4,508
3,833
3,747
3,789
5,050
14,003
15,087
11,110
11,464
8,263
8,228
9,248
5,754
7,184
4,792
3,755
3,410
3,280
2,383
1,660
8,635
9,225
6,497
7,441
4,628
Missouri. . . . . . . . . . . . .
Montana. . . . . . . . . . . . .
Nebraska. . . . . . . . . . . .
Nevada . . . . . . . . . . . . .
9,875
11,017
11,726
8,414
14,335
6,185
6,242
6,822
5,024
7,848
1,862
1,975
2,329
2,018
3,578
New Jersey. . . . . . . . . .
New Mexico. . . . . . . . . .
New York. . . . . . . . . . . .
North Dakota. . . . . . . . .
17,907
9,734
20,610
8,512
12,358
10,480
6,134
11,446
5,294
7,401
Ohio. . . . . . . . . . . . . . . .
Oklahoma . . . . . . . . . . .
Oregon. . . . . . . . . . . . . .
Rhode Island. . . . . . . . .
11,354
7,829
9,945
13,961
14,767
South Dakota. . . . . . . . .
Tennessee. . . . . . . . . . .
Texas. . . . . . . . . . . . . . .
Utah. . . . . . . . . . . . . . . .
Vermont. . . . . . . . . . . . .
Virginia. . . . . . . . . . . . . .
Washington. . . . . . . . . .
Wisconsin . . . . . . . . . . .
Wyoming. . . . . . . . . . . .

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 2013 memberships collected by the National Center for Education
Statistics on the Common Core of Data (CCD) agency universe fileLocal Education Agency (School District) Universe Survey: School Year 201314, 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. 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

U.S. Census Bureau
Table 9.
Capital Outlay and Other Expenditure of Public ElementarySecondary School Systems by

Total
47,558,109
Construction
35,952,347
Capital outlay
Land and
existing
structures
2,968,504
Alabama . . . . . . . . . . . .
Alaska. . . . . . . . . . . . . .
Arizona . . . . . . . . . . . . .
Arkansas. . . . . . . . . . . .
California. . . . . . . . . . . .
580,934
269,107
678,228
424,314
6,124,103
486,299
193,267
424,003
296,914
5,599,204
20,651
53,458
44,049
52,948
255,937
10,596
5,831
49,545
14,370
38,318
63,388
16,551
160,631
60,082
230,644
194,989
42,335
198,312
128,671
2,492,907
0
0
2,517
6,479
3,793
Colorado . . . . . . . . . . . .
Connecticut. . . . . . . . . .
Delaware. . . . . . . . . . . .
Florida. . . . . . . . . . . . . .
932,776
447,290
171,618
399,565
1,468,023
626,352
326,708
164,051
384,050
949,228
110,657
N
N
N
73,061
59,516
54,265
1,715
12,958
0
136,251
66,317
5,852
2,557
445,734
438,876
123,920
21,899
0
775,672
21,992
0
0
0
0
Georgia. . . . . . . . . . . . .
Hawaii. . . . . . . . . . . . . .
Idaho. . . . . . . . . . . . . . .
Illinois. . . . . . . . . . . . . . .
Indiana. . . . . . . . . . . . . .
1,642,099
173,200
91,323
1,999,969
889,924
1,349,851
161,773
55,278
1,645,435
340,470
81,028
0
N
N
150,046
34,149
8,076
8,224
136,570
42,232
177,071
3,351
27,821
217,964
357,176
215,454
0
53,191
885,886
321,691
0
0
0
0
0
Iowa. . . . . . . . . . . . . . . .
Kansas. . . . . . . . . . . . . .
Kentucky . . . . . . . . . . . .
Louisiana. . . . . . . . . . . .
Maine. . . . . . . . . . . . . . .
801,317
771,566
620,745
706,668
66,571
611,865
533,581
468,798
598,046
33,865
12,985
40,386
18,957
56,376
2,731
48,147
111,572
44,542
4,411
4,554
128,320
86,027
88,448
47,835
25,421
114,555
191,837
261,173
112,138
41,369
0
3,784
3,074
0
597
Maryland. . . . . . . . . . . .
Michigan . . . . . . . . . . . .
Minnesota . . . . . . . . . . .
Mississippi. . . . . . . . . . .
1,131,199
1,028,761
856,907
1,069,928
316,494
952,269
503,393
494,283
780,316
147,455
19,200
382,839
51,225
N
33,521
25,577
95,819
33,410
67,995
39,699
134,153
46,710
277,989
221,617
95,819
172,719
239,519
816,321
339,749
56,320
0
0
0
47,768
0
Missouri. . . . . . . . . . . . .
Montana. . . . . . . . . . . . .
Nebraska. . . . . . . . . . . .
Nevada . . . . . . . . . . . . .
919,482
121,753
307,828
161,354
87,552
626,103
81,222
144,998
89,932
46,025
85,904
8,983
9,734
24,876
6,334
56,872
5,353
23,969
3,395
15,952
150,603
26,195
129,127
43,151
19,241
280,357
16,471
72,903
188,408
35,384
0
0
1,639
1
0
New Jersey. . . . . . . . . .
New Mexico. . . . . . . . . .
New York. . . . . . . . . . . .
North Dakota. . . . . . . . .
895,555
562,323
4,059,693
609,013
239,992
659,788
329,114
3,482,402
451,247
178,006
79,060
32,507
126,996
29,223
7,746
34,248
2,385
136,070
42,831
11,320
122,459
198,317
314,225
85,712
42,920
257,371
63,729
1,144,697
534,287
20,627
56,057
0
7
0
4,797
Ohio. . . . . . . . . . . . . . . .
Oklahoma . . . . . . . . . . .
Oregon. . . . . . . . . . . . . .
Rhode Island. . . . . . . . .
1,546,152
687,788
311,077
1,566,997
37,897
1,114,267
406,845
247,640
1,312,922
10,246
6,926
198,746
20,948
6,531
3,177
147,659
12,366
4,301
90,559
16,905
277,300
69,831
38,188
156,985
7,569
508,528
50,062
295,000
919,619
40,982
276,159
0
0
141,630
0
South Dakota. . . . . . . . .
Tennessee. . . . . . . . . . .
Texas. . . . . . . . . . . . . . .
Utah. . . . . . . . . . . . . . . .
862,750
146,035
549,104
5,766,846
490,911
640,020
116,887
276,862
4,718,951
279,683
13,324
N
7,021
188,126
118,140
14,320
14,264
98,047
195,247
41,111
195,086
14,884
167,174
664,522
51,977
349,738
28,970
230,730
3,109,077
111,157
10,553
0
0
1,204,067
551
Vermont. . . . . . . . . . . . .
Virginia. . . . . . . . . . . . . .
Washington. . . . . . . . . .
Wisconsin . . . . . . . . . . .
Wyoming. . . . . . . . . . . .
56,780
1,041,633
1,525,815
286,099
767,074
287,977
30,645
502,778
1,184,534
189,387
485,107
219,982
1,666
326,915
93,482
48,141
39,559
24,384
8,906
63,622
12,012
12,213
67,091
10,133
15,563
148,318
235,787
36,358
175,317
33,478
11,260
360,726
385,884
16,264
167,109
2,377
0
0
0
273
185,127
0
Geographic area
Other
6,544,016
Interest
on
debt
17,441,220
Payments
to other
governments
1,970,865
Equipment
Instructional
2,093,242
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. 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.

U.S. Census Bureau
Table 10.
Indebtedness and Debt Transactions of Public Elementary-Secondary School Systems by

Debt outstanding at end of fiscal year1

Geographic area
Debt transactions
Long-term
debt issued
43,487,868
Long-term
debt retired
39,366,661
Total
416,175,703
Long-term
409,342,005
Short-term
6,833,698
Alabama . . . . . . . . . . . .
Alaska. . . . . . . . . . . . . .
Arizona . . . . . . . . . . . . .
Arkansas. . . . . . . . . . . .
California. . . . . . . . . . . .
5,273,703
1,272,709
4,423,687
3,945,397
56,046,457
5,273,703
1,272,709
4,423,687
3,945,320
56,046,457
0
0
0
77
0
394,659
60,456
590,199
825,232
5,056,998
245,875
109,150
517,711
544,563
4,079,393
Colorado . . . . . . . . . . . .
Connecticut. . . . . . . . . .
Delaware. . . . . . . . . . . .
Florida. . . . . . . . . . . . . .
7,215,312
2,777,706
543,557
0
15,304,653
7,215,312
2,709,980
543,557
0
15,304,653
0
67,726
0
0
0
212,360
69,982
36,504
0
1,143,975
512,777
334,690
43,909
0
1,262,814
Georgia. . . . . . . . . . . . .
Hawaii. . . . . . . . . . . . . .
Idaho. . . . . . . . . . . . . . .
Illinois. . . . . . . . . . . . . . .
Indiana. . . . . . . . . . . . . .
4,652,152
0
1,389,273
21,151,104
11,055,774
4,605,090
0
1,389,191
21,137,130
10,849,564
47,062
0
82
13,974
206,210
646,957
0
245,785
1,596,426
768,577
731,990
0
161,345
1,448,503
1,157,417
Iowa. . . . . . . . . . . . . . . .
Kansas. . . . . . . . . . . . . .
Kentucky . . . . . . . . . . . .
Louisiana. . . . . . . . . . . .
Maine. . . . . . . . . . . . . . .
3,527,917
4,785,278
5,780,722
3,938,907
810,176
3,527,542
4,781,634
5,780,722
3,938,907
810,176
375
3,644
0
0
0
569,858
590,200
674,409
344,954
43,643
383,097
248,880
445,913
243,187
109,795
Maryland. . . . . . . . . . . .
Michigan . . . . . . . . . . . .
Minnesota . . . . . . . . . . .
Mississippi. . . . . . . . . . .
4,265,471
4,706,197
17,942,709
10,781,547
1,622,128
4,265,471
4,601,653
17,293,805
10,646,408
1,618,756
0
104,544
648,904
135,139
3,372
376,784
566,510
2,078,525
1,221,606
232,581
345,424
607,185
1,708,549
916,666
202,612
Missouri. . . . . . . . . . . . .
Montana. . . . . . . . . . . . .
Nebraska. . . . . . . . . . . .
Nevada . . . . . . . . . . . . .
6,836,162
590,371
2,316,948
3,905,728
757,539
6,836,162
590,371
2,316,948
3,903,298
757,539
0
0
0
2,430
0
1,011,014
133,103
437,315
451,189
7,665
832,230
32,623
208,889
738,767
86,461
New Jersey. . . . . . . . . .
New Mexico. . . . . . . . . .
New York. . . . . . . . . . . .
North Dakota. . . . . . . . .
7,191,438
2,038,542
31,108,746
7,798,315
441,265
7,163,750
2,038,542
29,112,502
7,798,315
441,265
27,688
0
1,996,244
0
0
468,029
351,275
3,247,640
323,029
160,328
884,402
263,662
3,752,462
797,321
51,353
Ohio. . . . . . . . . . . . . . . .
Oklahoma . . . . . . . . . . .
Oregon. . . . . . . . . . . . . .
Rhode Island. . . . . . . . .
10,231,635
1,798,317
6,396,356
24,923,615
980,418
10,169,322
1,798,317
6,396,356
24,899,018
980,418
62,313
0
0
24,597
0
768,549
669,017
332,699
2,720,851
12,410
848,744
487,382
428,055
3,216,026
74,198
South Dakota. . . . . . . . .
Tennessee. . . . . . . . . . .
Texas. . . . . . . . . . . . . . .
Utah. . . . . . . . . . . . . . . .
12,863,007
856,854
4,755,954
70,838,845
2,830,750
12,863,007
856,854
4,755,954
67,727,999
2,830,750
0
0
0
3,110,846
0
1,162,704
163,582
351,347
8,842,715
595,332
540,291
66,061
382,478
6,315,637
439,122
Vermont. . . . . . . . . . . . .
Virginia. . . . . . . . . . . . . .
Washington. . . . . . . . . .
Wisconsin . . . . . . . . . . .
Wyoming. . . . . . . . . . . .
286,087
7,880,850
9,948,133
405,605
4,900,380
81,307
282,610
7,871,161
9,948,133
405,605
4,535,075
81,307
3,477
9,689
0
0
365,305
0
24,814
644,930
1,469,482
18,000
748,780
24,889
29,937
663,417
1,069,536
35,050
755,867
5,245
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. 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


U.S. Census Bureau
U.S. Census Bureau
Table 11.
States Ranked According to Per Pupil Public Elementary-Secondary School System Finance Amounts: Fiscal Year 2014
(In dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see footnotes)
Elementary-secondary revenue
1
2
3
4
5
6
7
8
9
10
State
US
DC
NY
CT
NJ
AK
WY
VT
MA
PA
RI
Total
12,774
29,866
23,326
20,577
20,531
19,571
19,098
19,009
17,896
17,223
16,948
State
US
DC
AK
LA
HI
ND
NM
SD
MT
RI
MS
From
federal
sources
1,094
3,003
2,371
1,912
1,536
1,510
1,428
1,425
1,399
1,381
1,350
11
12
13
14
15
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
46
47
48
49
50
51
MD
NH
DE
ND
IL
ME
HI
OH
MN
MI
NE
WI
LA
WV
IA
WA
IN
MT
VA
KS
OR
SC
MO
CA
NM
AR
TX
CO
KY
GA
SD
AL
NV
FL
NC
TN
MS
OK
AZ
UT
ID
16,146
15,919
15,775
14,817
14,756
14,604
14,434
14,041
13,693
12,856
12,773
12,716
12,508
12,497
12,346
12,237
12,064
11,890
11,847
11,702
11,602
11,524
11,382
11,223
11,026
10,785
10,629
10,538
10,523
10,486
10,278
9,939
9,642
9,628
9,340
9,284
9,072
9,003
8,786
7,714
7,406
NY
WV
WY
KY
CA
AZ
VT
AR
FL
MI
TX
PA
IL
SC
TN
DE
AL
GA
NC
OH
NE
OK
ME
MO
WA
WI
MD
IN
OR
IA
NV
NH
MA
KS
NJ
ID
CT
VA
CO
MN
UT
1,278
1,256
1,215
1,202
1,191
1,168
1,164
1,152
1,149
1,147
1,140
1,129
1,117
1,114
1,104
1,103
1,073
1,062
1,061
1,057
1,035
1,030
1,024
1,003
974
960
943
927
920
908
876
874
859
858
856
826
823
793
787
784
675
Rank
State
US
VT
AK
HI
WY
NY
MN
DE
ND
AR
NJ
From
state
sources
5,969
16,996
13,143
12,603
10,409
9,477
9,450
9,432
8,725
8,350
8,275
CT
NM
IN
WA
MI
WV
MA
MD
KS
WI
IA
RI
PA
CA
NV
OR
OH
ME
KY
MT
AL
NC
NH
IL
SC
LA
MO
VA
ID
GA
CO
MS
OK
TN
NE
TX
UT
FL
AZ
SD
DC
8,104
7,671
7,578
7,405
7,388
7,257
7,156
7,146
6,715
6,600
6,471
6,422
6,399
6,171
6,086
5,989
5,927
5,776
5,775
5,712
5,447
5,446
5,432
5,417
5,351
5,193
4,778
4,708
4,688
4,612
4,579
4,555
4,453
4,348
4,174
4,144
4,143
3,863
3,371
3,165
X
Current spending
Instruction
State
US
DC
NY
CT
NJ
MA
PA
NH
RI
IL
MD
From
local
sources
5,712
26,863
12,571
11,650
11,401
9,881
9,694
9,613
9,145
8,222
8,057
State
US
NY
DC
AK
NJ
CT
VT
WY
MA
RI
NH
Total1
11,009
20,610
18,485
18,416
17,907
17,745
16,988
15,797
15,087
14,767
14,335
State
US
NY
CT
NJ
AK
VT
DC
WY
MA
NH
MD
Total1
6,654
14,289
11,031
10,395
10,315
10,165
9,477
9,338
9,225
9,016
8,635
State
US
NY
DC
CT
NJ
VT
MA
WY
RI
NH
MD
Salaries
4,378
8,712
8,704
6,997
6,888
6,564
6,343
6,094
5,961
5,673
5,544
State
US
NY
AK
CT
NJ
VT
DE
PA
NH
MD
RI
Employee
benefits
1,691
4,660
4,127
3,409
2,782
2,756
2,734
2,623
2,563
2,561
2,551
ME
NE
WY
OH
VA
SD
MO
LA
TX
DE
CO
WI
SC
IA
GA
MT
OR
FL
ND
MI
AZ
KS
AK
WV
CA
7,804
7,565
7,474
7,057
6,345
5,688
5,600
5,403
5,345
5,239
5,172
5,157
5,059
4,967
4,812
4,778
4,693
4,616
4,582
4,321
4,246
4,128
4,057
3,984
3,861
MD
PA
DE
IL
ME
HI
ND
NE
MN
OH
WV
WI
MI
MT
VA
LA
IA
WA
KS
OR
MO
NM
SC
AR
CA
14,003
13,961
13,938
13,077
12,707
12,458
12,358
11,726
11,464
11,354
11,260
11,186
11,110
11,017
10,973
10,749
10,668
10,202
9,972
9,945
9,875
9,734
9,732
9,616
9,595
DE
RI
PA
IL
NE
HI
MN
ND
ME
VA
MT
WI
IA
OH
WV
MI
KS
LA
WA
MO
OR
CA
GA
IN
AR
8,633
8,550
8,497
7,822
7,714
7,464
7,441
7,346
7,284
6,645
6,590
6,572
6,510
6,509
6,507
6,497
6,112
6,050
5,925
5,871
5,766
5,709
5,590
5,471
5,430
DE
PA
AK
MN
ND
ME
NE
IL
HI
VA
IA
OH
WI
MT
MO
WA
TX
WV
MI
KS
LA
GA
CA
KY
SC
5,374
5,368
5,260
5,085
5,073
5,050
4,938
4,747
4,711
4,580
4,508
4,435
4,310
4,243
4,096
3,958
3,934
3,862
3,857
3,833
3,789
3,785
3,779
3,747
3,737
IL
WY
MA
MI
ME
WV
OR
WI
LA
IN
HI
ND
NE
VA
MN
OH
IA
DC
GA
WA
KY
MT
CA
SC
NV
WA
TN
IN
KY
OK
MN
AL
MS
UT
NC
NV
NM
ID
AR
VT
HI
3,858
3,832
3,558
3,546
3,520
3,460
3,418
3,167
2,896
2,833
2,680
1,927
1,891
1,283
849
295
IN
KY
GA
AL
CO
SD
FL
TN
TX
NC
NV
MS
OK
AZ
ID
UT
9,548
9,312
9,202
9,028
8,985
8,881
8,755
8,630
8,593
8,512
8,414
8,263
7,829
7,528
6,621
6,500
SC
FL
TN
KY
NC
SD
NM
AL
CO
TX
NV
MS
OK
UT
AZ
ID
5,425
5,370
5,336
5,328
5,254
5,247
5,234
5,164
5,159
5,125
4,829
4,628
4,228
4,096
4,091
3,939
AR
CO
NC
NM
SD
TN
IN
AL
OR
FL
NV
MS
OK
AZ
ID
UT
3,631
3,620
3,609
3,595
3,592
3,555
3,516
3,359
3,350
3,214
3,180
3,098
2,883
2,855
2,741
2,562
NM
AL
NC
MO
KS
UT
TN
AR
SD
MS
CO
OK
ID
FL
AZ
TX
2,504
2,495
2,447
2,196
2,168
1,991
1,912
1,877
1,832
1,808
1,738
1,721
1,705
1,690
1,689
1,617
1,502
1,452
1,389
1,386
1,329
1,321
1,288
1,279
1,272
State
US
DC
ND
IL
NH
ME
PA
CT
MN
VT
NJ
MT
NY
NE
MO
OH
WY
WI
SD
IA
LA
MS
AK
OK
KS
AL
AR
WV
KY
MA
TN
NM
IN
MI
DE
RI
General
administration
210
1,767
536
518
495
453
393
389
388
386
367
342
341
335
332
324
309
305
298
276
274
265
256
252
246
235
223
223
222
204
190
186
185
183
183
182
State
US
DC
NM
VT
AK
CT
MD
NJ
DE
WY
NH
HI
NY
ME
RI
MA
VA
IL
OR
CO
LA
CA
ND
IA
WA
WV
SC
MT
NV
OH
MI
KS
PA
MO
WI
GA
School
administration
607
1,636
1,274
1,191
1,158
1,057
981
904
881
861
821
806
767
720
719
670
651
648
642
629
629
627
620
608
608
606
603
601
601
601
599
582
577
574
563
562
1,249
1,234
1,221
1,218
1,202
1,193
1,188
1,058
1,050
1,049
983
977
957
954
889
626
VA
ID
CO
OR
TX
MD
WA
GA
NV
AZ
SC
NC
CA
FL
UT
HI
179
142
139
136
129
125
116
115
102
101
98
97
95
78
63
53
IN
AL
NE
NC
KY
TN
AR
MS
TX
FL
MN
OK
SD
UT
ID
AZ
561
560
557
545
540
511
497
495
485
481
453
447
435
400
381
348
11
X Not applicable.
1
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 Hawaiis state-operated school system for consistency with data presented for all other school systems. Enrollments used to calculate per pupil amounts represent fall 2013
memberships collected by the National Center for Education Statistics on the Common Core of Data (CCD) agency universe fileLocal Education Agency (School District) Universe Survey: 201314, 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. 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
12
Table 12.
States Ranked According to Relation of Public Elementary-Secondary School System Finance Amounts to $1,000 Personal
Income: Fiscal Year 2014
(In dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see footnotes)
Rank
U.S. Census Bureau
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
State
US
AK
VT
WY
NY
NJ
WV
IL
SC
ME
NM
IN
AR
OH
GA
RI
CT
PA
DE
IA
KY
Total
43.91
67.60
59.51
58.63
57.85
55.68
53.74
50.75
49.66
49.65
48.95
48.29
47.89
47.69
47.42
47.10
47.04
47.00
45.89
45.81
45.68
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
NE
TX
MI
WI
MD
MS
LA
NH
MA
MT
HI
MN
KS
OR
AL
MO
UT
WA
ND
NV
CA
OK
VA
CO
ID
45.42
45.31
45.18
44.82
44.79
44.40
44.05
43.98
43.42
43.40
43.19
42.86
42.74
42.44
42.06
41.73
41.48
39.10
38.88
38.37
37.77
37.31
37.25
37.00
36.26
State
US
AK
LA
MS
NM
WV
KY
AR
MT
SD
TX
GA
SC
HI
AL
AZ
TN
OK
NC
ID
MI
CA
ND
FL
IL
RI
WY
IN
NE
MO
VT
UT
OH
NV
ME
WI
IA
OR
DE
NY
KS
WA
PA
DC
CO
MD
46
47
48
49
50
51
NC
TN
SD
AZ
FL
DC
36.19
36.08
35.47
34.04
32.20
30.14
VA
MN
NH
NJ
MA
CT
From
federal
sources
3.76
8.19
6.73
6.61
6.34
5.40
5.22
5.11
5.11
4.92
4.86
4.80
4.80
4.60
4.54
4.53
4.29
4.27
4.11
4.05
4.03
4.01
3.96
3.84
3.84
3.84
3.73
3.71
3.68
3.68
3.64
3.63
3.59
3.49
3.48
3.38
3.37
3.37
3.21
3.17
3.13
3.11
3.08
3.03
2.76
2.62
2.49
2.45
2.41
2.32
2.09
1.88
State
US
VT
AK
HI
AR
NM
WY
WV
IN
MN
DE
MI
KY
KS
NV
IA
WA
NY
WI
SC
AL
ID
ND
NJ
MS
UT
OR
NC
GA
MT
CA
OH
MD
ME
IL
CT
OK
LA
RI
TX
MO
PA
MA
TN
CO
NH
From
state
sources
20.52
53.20
45.40
37.71
37.07
34.06
31.95
31.21
30.33
29.58
27.44
25.96
25.07
24.53
24.22
24.01
23.66
23.51
23.26
23.06
23.05
22.96
22.89
22.44
22.29
22.28
21.91
21.10
20.86
20.85
20.77
20.13
19.83
19.64
18.63
18.53
18.45
18.29
17.85
17.66
17.52
17.46
17.36
16.90
16.08
15.01
NE
VA
AZ
FL
SD
DC
14.84
14.81
13.06
12.92
10.92
X
Current spending
Instruction
State
US
NY
NJ
IL
DC
NE
CT
NH
ME
PA
RI
MA
OH
WY
TX
MD
SC
GA
MO
VA
SD
LA
IA
WI
CO
MT
OR
WV
AZ
UT
MS
FL
KY
DE
MI
KS
TN
OK
AL
IN
AK
CA
WA
ND
NC
MN
From
local
sources
19.64
31.18
30.92
28.28
27.11
26.90
26.63
26.56
26.53
26.45
25.42
23.98
23.97
22.95
22.78
22.35
21.80
21.76
20.53
19.95
19.63
19.03
18.43
18.18
18.16
17.44
17.17
17.13
16.45
15.57
15.50
15.44
15.40
15.24
15.19
15.08
14.89
14.59
14.47
14.24
14.01
12.99
12.33
12.02
10.98
10.83
State
US
AK
VT
NY
NJ
WY
WV
IL
ME
RI
NM
AR
SC
GA
NE
CT
PA
DE
OH
MS
KY
MT
NH
IA
WI
MI
MA
MD
IN
AL
LA
OR
HI
TX
KS
MO
MN
UT
VA
TN
NV
NC
WA
OK
ND
ID
Total1
38.46
63.61
55.35
53.72
50.76
48.50
48.42
45.32
44.49
43.56
43.22
42.73
42.40
41.98
41.70
41.69
41.01
40.77
40.53
40.44
40.42
40.21
39.85
39.58
39.43
39.05
39.02
38.85
38.23
38.22
37.85
37.48
37.28
36.63
36.44
36.20
35.88
34.95
34.52
33.54
33.49
32.98
32.60
32.45
32.43
32.42
State
US
NY
AK
VT
NJ
WY
WV
NE
IL
CT
RI
PA
ME
GA
DE
NH
MA
IA
AR
OH
MT
MD
SC
MN
NM
WI
Total1
23.49
38.04
35.63
33.99
30.39
28.67
27.98
27.43
27.25
26.34
26.28
26.10
26.06
25.64
25.34
25.15
24.80
24.15
24.15
24.07
24.05
23.96
23.84
23.29
23.24
23.17
KY
MI
MS
KS
HI
OR
UT
IN
AL
TX
MO
LA
VA
TN
NC
ID
ND
NV
CA
WA
23.13
22.83
22.65
22.34
22.33
22.20
22.03
21.91
21.87
21.84
21.52
21.31
20.91
20.74
20.36
19.29
19.28
19.22
19.22
18.93
MS
OH
MO
PA
VA
AL
HI
IN
KS
NC
TN
UT
MI
ID
LA
ND
CA
CO
NV
WA
NV
ID
NM
AR
VT
HI
10.67
9.26
8.56
5.70
2.66
0.88
CA
CO
SD
AZ
FL
DC
32.30
31.57
30.94
29.33
29.28
20.39
SD
CO
FL
OK
AZ
DC
18.39
18.14
17.96
17.53
16.02
11.30
SD
OR
OK
AZ
FL
DC
State Salaries
US
15.05
NY
21.61
VT
20.55
WY
18.71
NJ
18.68
AK
18.17
NE
17.56
ME
17.17
GA
17.12
TX
16.77
IA
16.72
WV
16.61
RI
16.57
IL
16.33
KY
16.26
AR
16.12
SC
16.10
CT
16.00
NM
15.96
MN
15.92
NH
15.68
DE
15.63
MT
15.49
MA
15.39
MD
15.38
WI
15.19
15.16
15.06
15.02
14.65
14.40
14.22
14.10
14.07
14.00
13.98
13.81
13.78
13.55
13.42
13.34
13.31
12.72
12.71
12.66
12.65
12.40
12.25
11.95
11.06
10.75
8.78
State
US
AK
NY
VT
IL
WV
DE
CT
MI
WY
NJ
ME
IN
PA
MD
RI
NH
OR
WI
LA
UT
GA
NE
MA
KY
IA
Employee
benefits
5.81
14.26
11.56
8.63
8.61
8.56
7.95
7.79
7.72
7.66
7.54
7.37
7.24
7.16
7.10
7.09
7.08
6.99
6.62
6.45
6.42
6.28
6.06
5.94
5.77
5.57
NM
SC
OH
VA
MN
AL
HI
MS
NV
MT
NC
AR
ID
TN
ND
MO
WA
KS
CA
OK
SD
CO
AZ
FL
TX
DC
5.55
5.51
5.49
5.32
5.29
5.22
5.20
5.13
5.06
4.82
4.73
4.70
4.68
4.62
4.52
4.46
4.43
4.39
4.33
4.05
3.62
3.45
3.44
3.19
2.67
1.46
State
US
DC
IL
ME
ND
NH
MS
MT
MO
MN
VT
NE
OH
WI
PA
OK
SD
IA
NJ
AL
AR
LA
KY
WV
WY
KS
General
administration
0.72
1.78
1.78
1.54
1.41
1.37
1.30
1.25
1.22
1.21
1.21
1.19
1.10
1.08
1.07
1.04
1.03
1.02
1.00
1.00
0.99
0.96
0.96
0.96
0.95
0.90
State
US
NM
AK
VT
MD
WY
WV
SC
DE
GA
NJ
ME
MS
CT
HI
NV
AL
OR
KY
NH
IA
IN
IL
LA
CO
AR
School
administration
2.09
5.66
4.00
3.73
2.72
2.64
2.61
2.60
2.56
2.54
2.45
2.45
2.42
2.42
2.41
2.39
2.37
2.35
2.35
2.27
2.25
2.25
2.23
2.21
2.21
2.21
CT
AK
NY
NM
IN
TN
ID
MI
VA
TX
DE
GA
RI
OR
MA
CO
SC
NV
AZ
NC
WA
MD
UT
CA
FL
HI
0.89
0.89
0.85
0.82
0.74
0.74
0.70
0.64
0.56
0.55
0.53
0.52
0.51
0.50
0.50
0.49
0.42
0.41
0.39
0.37
0.37
0.35
0.34
0.32
0.26
0.16
MT
UT
KS
NC
CA
MI
MO
TX
VA
OH
RI
TN
WI
NE
WA
NY
ID
OK
DC
ND
MA
FL
PA
SD
MN
AZ
2.19
2.15
2.13
2.11
2.11
2.11
2.10
2.07
2.05
2.04
2.00
1.99
1.98
1.98
1.94
1.90
1.86
1.85
1.65
1.63
1.63
1.61
1.58
1.50
1.42
1.35
X Not applicable.
1
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 Hawaiis 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, 2016 (2013 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. 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 2014
School systems with enrollment of:

15,000 to
7,500 to
5,000 to
24,999
14,999
7,499
5,028,130
7,170,269
4,243,194
Fall enrollment, 2013. . . . . . . . . . . .
All
school
systems
48,349,251
50,000 or
more
10,539,248
25,000 to
49,999
6,588,712
Elementary-secondary revenue. . . . . . . . . . . .
From federal sources. . . . . . . . . . . . . . . . . . .
Through state. . . . . . . . . . . . . . . . . . . . . . . .
Child nutrition programs. . . . . . . . . . . . . . .
Other and nonspecified . . . . . . . . . . . . . . .
Direct. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
617,633,773
52,882,083
48,796,484
14,269,930
34,526,554
4,085,599
132,822,479
13,105,232
12,233,508
3,634,571
8,598,937
871,724
74,204,332
7,129,931
6,682,998
2,075,071
4,607,927
446,933
56,792,521
4,977,320
4,736,563
1,532,591
3,203,972
240,757
86,934,459
6,983,783
6,316,487
1,973,216
4,343,271
667,296
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 . . . . . . . . . . . . . . . . . . . . . . . .
288,584,445
200,922,723
4,333,080
19,038,061
4,382,331
1,090,003
6,723,329
3,813,303
31,634,543
15,347,355
1,299,717
57,869,986
38,572,122
1,143,504
5,056,395
730,165
238,263
1,203,918
553,534
8,630,414
1,678,172
63,499
36,949,694
27,502,789
592,202
2,024,603
426,393
156,958
718,079
331,174
3,515,530
1,528,864
153,102
29,953,932
21,886,147
532,469
1,520,066
472,678
111,614
551,031
326,639
3,018,995
1,396,870
137,423
From local sources. . . . . . . . . . . . . . . . . . . . .

Taxes1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Property taxes . . . . . . . . . . . . . . . . . . . . . .
Contributions from parent government . . . .
From other local governments. . . . . . . . . . .
Current charges1 . . . . . . . . . . . . . . . . . . . . .
Tuition and transportation. . . . . . . . . . . . . .
School lunch. . . . . . . . . . . . . . . . . . . . . . . .
Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
276,167,245
188,440,912
179,987,314
50,607,247
7,664,823
14,495,505
1,316,050
5,869,697
14,958,758
61,847,261
30,862,299
29,333,689
24,091,476
571,341
2,381,892
186,801
861,536
3,940,253
30,124,707
21,341,486
19,569,970
4,450,061
1,136,403
1,658,157
138,111
673,365
1,538,600
Elementary-secondary expenditure. . . . . . . . .
Current spending. . . . . . . . . . . . . . . . . . . . . .
613,637,958
546,667,764
134,816,049
119,012,155
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 . . . . . . . . . . . . . . .
330,396,613
187,896,891
29,924,452
24,607,958
10,150,330
29,360,264
50,986,374
23,891,155
18,976,358
28,374,260
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
5,387,121
Under
3,000
9,392,577
55,875,699
3,829,451
3,606,188
1,136,247
2,469,941
223,263
72,816,749
5,069,272
4,746,554
1,374,395
3,372,159
322,718
138,187,534
11,787,094
10,474,186
2,543,839
7,930,347
1,312,908
42,612,487
31,003,001
601,812
2,234,819
706,107
136,326
934,095
527,048
3,791,638
2,552,155
125,486
24,823,255
17,354,999
302,069
1,419,261
450,508
70,733
553,618
361,212
2,457,126
1,689,944
163,785
31,712,395
21,249,968
418,653
2,273,009
570,640
98,948
847,835
506,643
3,265,703
2,323,100
157,896
64,662,696
43,353,697
742,371
4,509,908
1,025,840
277,161
1,914,753
1,207,053
6,955,137
4,178,250
498,526
21,861,269
15,789,278
15,117,624
2,649,700
763,012
1,336,467
151,662
568,391
1,322,812
37,338,189
27,314,567
25,972,502
5,005,807
1,032,679
2,016,996
156,153
932,498
1,968,140
27,222,993
20,350,343
19,672,280
3,801,829
632,366
1,296,547
116,273
611,899
1,141,908
36,035,082
26,867,675
25,878,071
5,052,430
891,422
1,734,280
150,875
776,986
1,489,275
61,737,744
45,915,264
44,443,178
5,555,944
2,637,600
4,071,166
416,175
1,445,022
3,557,770
74,054,446
65,084,202
56,496,804
50,036,856
85,922,231
76,523,790
54,894,751
49,637,607
71,144,153
63,961,782
136,309,524
122,411,372
75,853,660
36,977,458
4,777,941
5,337,550
1,023,814
6,202,885
11,025,919
4,865,423
3,743,926
6,181,037
38,900,048
22,480,639
3,674,991
3,273,704
817,008
3,809,905
6,058,293
2,579,379
2,267,359
3,703,515
29,740,391
17,405,362
2,934,306
2,430,287
564,284
2,911,593
4,745,718
1,929,892
1,889,282
2,891,103
46,015,544
26,405,291
4,550,281
3,350,792
1,112,649
4,312,075
7,184,702
3,266,609
2,628,183
4,102,955
30,192,168
17,051,710
2,902,476
2,078,631
916,500
2,612,376
4,674,810
2,236,395
1,630,522
2,393,729
38,725,988
22,241,519
3,692,429
2,724,600
1,382,233
3,347,585
5,987,878
2,997,905
2,108,889
2,994,275
70,968,814
45,334,912
7,392,028
5,412,394
4,333,842
6,163,845
11,309,054
6,015,552
4,708,197
6,107,646
313,377,449
211,661,281
92,134,391
122,052,709
81,774,031
36,624,106
67,188,362
46,297,281
18,749,100
25,795,138
18,278,603
6,775,643
38,685,952
25,709,304
11,687,369
13,593,431
8,818,795
4,255,035
29,725,235
19,783,789
8,962,299
10,921,206
7,061,921
3,469,986
44,684,012
30,159,543
13,112,702
17,411,347
11,491,057
5,359,989
28,512,946
19,492,899
8,223,629
11,650,101
7,830,389
3,507,583
36,601,407
25,025,179
10,573,055
15,009,980
10,117,653
4,517,394
67,979,535
45,193,286
20,826,237
27,671,506
18,175,613
8,738,476
Capital outlay. . . . . . . . . . . . . . . . . . . . . . . . .
Construction. . . . . . . . . . . . . . . . . . . . . . . . .
Equipment. . . . . . . . . . . . . . . . . . . . . . . . . .
Instructional equipment only . . . . . . . . . . .
Land and existing structures . . . . . . . . . . . .
47,558,109
35,952,347
8,637,258
2,093,242
2,968,504
10,834,667
8,848,321
1,452,485
304,585
533,861
6,306,387
4,899,032
965,817
214,710
441,538
4,574,194
3,558,172
740,820
183,397
275,202
6,755,517
5,046,548
1,275,619
293,709
433,350
3,646,458
2,635,154
769,512
207,162
241,792
5,228,746
3,840,511
1,006,546
278,152
381,689
10,212,140
7,124,609
2,426,459
611,527
661,072
Interest on debt. . . . . . . . . . . . . . . . . . . . . . .
17,441,220
4,631,440
2,609,470
1,843,001
2,408,832
1,439,570
1,779,550
2,729,357
Payments to other governments . . . . . . . . . .
1,970,865
337,787
54,387
42,753
234,092
171,116
174,075
956,655
Debt outstanding. . . . . . . . . . . . . . . . . . . . . . .
Long-term . . . . . . . . . . . . . . . . . . . . . . . . . . .
Short-term. . . . . . . . . . . . . . . . . . . . . . . . . . .
416,175,703
409,342,005
6,833,698
98,409,071
97,404,920
1,004,151
59,325,732
58,458,710
867,022
45,282,575
44,880,598
401,977
59,324,504
58,407,755
916,749
35,617,093
34,907,360
709,733
44,554,254
43,551,553
1,002,701
73,662,474
71,731,109
1,931,365
Long-term debt issued. . . . . . . . . . . . . . . . . . .
43,487,868
9,194,241
5,842,852
5,558,912
5,763,290
3,784,271
4,517,285
8,827,017
Long-term debt retired. . . . . . . . . . . . . . . . . . .
39,366,661
9,466,467
4,937,173
3,855,981
5,289,554
3,543,311
4,531,846
7,742,329

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 2013
memberships collected by the National Center for Education Statistics on the Common Core of Data (CCD) agency universe fileLocal Education Agency (School District) Universe Survey: 201314,
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. 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

U.S. Census Bureau
13
Table 14.
Per Pupil Amounts of Public Elementary-Secondary School System Finances by Enrollment-Size

Groups: Fiscal Year 2014
(In dollars. Detail may not add to total because of rounding)
Fall enrollment, 2013. . . . . . . . . . . .
All school
systems
48,349,251
50,000 or
more
10,539,248
25,000 to
49,999
6,588,712
School systems with enrollment of:

15,000 to
7,500 to
5,000 to
24,999
14,999
7,499
5,028,130
7,170,269
4,243,194
3,000 to
4,999
5,387,121
Under
3,000
9,392,577
Elementary-secondary revenue. . . . . . . . . . . .
From federal sources. . . . . . . . . . . . . . . . . . .
Through state. . . . . . . . . . . . . . . . . . . . . . . .
Child nutrition programs. . . . . . . . . . . . . . .
Other and nonspecified . . . . . . . . . . . . . . .
Direct. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
12,774.42
1,093.75
1,009.25
295.14
714.11
84.50
12,602.65
1,243.47
1,160.76
344.86
815.90
82.71
11,262.34
1,082.14
1,014.31
314.94
699.37
67.83
11,294.96
989.89
942.01
304.80
637.21
47.88
12,124.30
973.99
880.93
275.19
605.73
93.06
13,168.31
902.49
849.88
267.78
582.09
52.62
13,516.82
941.00
881.09
255.13
625.97
59.91
14,712.42
1,254.94
1,115.16
270.84
844.32
139.78
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 . . . . . . . . . . . . . . . . . . . . . . . .
5,968.75
4,155.65
89.62
393.76
90.64
22.54
139.06
78.87
654.29
317.43
26.88
5,490.90
3,659.86
108.50
479.77
69.28
22.61
114.23
52.52
818.88
159.23
6.03
5,608.03
4,174.23
89.88
307.28
64.72
23.82
108.99
50.26
533.57
232.04
23.24
5,957.27
4,352.74
105.90
302.31
94.01
22.20
109.59
64.96
600.42
277.81
27.33
5,942.94
4,323.83
83.93
311.68
98.48
19.01
130.27
73.50
528.80
355.94
17.50
5,850.13
4,090.08
71.19
334.48
106.17
16.67
130.47
85.13
579.07
398.27
38.60
5,886.71
3,944.59
77.71
421.93
105.93
18.37
157.38
94.05
606.21
431.23
29.31
6,884.45
4,615.74
79.04
480.16
109.22
29.51
203.86
128.51
740.49
444.85
53.08
From local sources. . . . . . . . . . . . . . . . . . . . .

Taxes1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Property taxes . . . . . . . . . . . . . . . . . . . . . .
Contributions from parent government . . . .
From other local governments. . . . . . . . . . .
Current charges1 . . . . . . . . . . . . . . . . . . . . .
Tuition and transportation. . . . . . . . . . . . . .
School lunch. . . . . . . . . . . . . . . . . . . . . . . .
Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5,711.92
3,897.49
3,722.65
1,046.70
158.53
299.81
27.22
121.40
309.39
5,868.28
2,928.32
2,783.28
2,285.88
54.21
226.00
17.72
81.75
373.86
4,572.17
3,239.10
2,970.23
675.41
172.48
251.67
20.96
102.20
233.52
4,347.79
3,140.19
3,006.61
526.98
151.75
265.80
30.16
113.04
263.08
5,207.36
3,809.42
3,622.25
698.13
144.02
281.30
21.78
130.05
274.49
6,415.68
4,796.00
4,636.20
895.98
149.03
305.56
27.40
144.21
269.12
6,689.12
4,987.39
4,803.69
937.87
165.47
321.93
28.01
144.23
276.45
6,573.04
4,888.46
4,731.73
591.52
280.82
433.45
44.31
153.85
378.79
Elementary-secondary expenditure. . . . . . . . .
Current spending. . . . . . . . . . . . . . . . . . . . . .
12,394.08
11,008.94
12,365.32
10,865.79
10,976.43
9,614.97
11,025.96
9,741.20
11,737.93
10,427.18
12,611.25
11,372.29
12,920.35
11,587.11
14,254.13
12,774.44
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 . . . . . . . . . . . . . . .
6,654.36
3,886.24
618.92
508.96
209.94
607.25
1,054.54
494.14
392.49
468.34
6,889.97
3,508.55
453.35
506.45
97.14
588.55
1,046.18
461.65
355.24
467.27
5,757.40
3,411.99
557.77
496.87
124.00
578.25
919.50
391.48
344.13
445.58
5,827.62
3,461.60
583.58
483.34
112.23
579.06
943.83
383.82
375.74
451.98
6,295.92
3,682.61
634.60
467.32
155.18
601.38
1,002.01
455.58
366.54
448.65
6,903.73
4,018.60
684.03
489.87
215.99
615.66
1,101.72
527.05
384.27
449.96
7,012.44
4,128.65
685.42
505.76
256.58
621.41
1,111.52
556.49
391.47
446.02
7,417.37
4,826.67
787.01
576.24
461.41
656.25
1,204.04
640.46
501.27
530.39
By selected objects:
Total salaries and wages1. . . . . . . . . . . . . .
Instructional salaries . . . . . . . . . . . . . . . .
Support services salaries. . . . . . . . . . . . .
Total employee benefits1. . . . . . . . . . . . . . .
Instructional benefits . . . . . . . . . . . . . . . .
Support services benefits. . . . . . . . . . . . .
6,481.54
4,377.76
1,905.60
2,524.40
1,691.32
757.49
6,375.06
4,392.84
1,778.98
2,447.53
1,734.34
642.90
5,871.55
3,902.02
1,773.85
2,063.14
1,338.47
645.81
5,911.79
3,934.62
1,782.43
2,172.02
1,404.48
690.11
6,231.85
4,206.19
1,828.76
2,428.27
1,602.60
747.53
6,719.69
4,593.92
1,938.08
2,745.60
1,845.40
826.64
6,794.24
4,645.37
1,962.65
2,786.27
1,878.12
838.55
7,237.58
4,811.60
2,217.31
2,946.10
1,935.10
930.36
Capital outlay. . . . . . . . . . . . . . . . . . . . . . . . .
Construction. . . . . . . . . . . . . . . . . . . . . . . . .
Equipment. . . . . . . . . . . . . . . . . . . . . . . . . .
Instructional equipment only . . . . . . . . . . .
Land and existing structures . . . . . . . . . . . .
983.64
743.60
178.64
43.29
61.40
1,028.03
839.56
137.82
28.90
50.65
957.15
743.55
146.59
32.59
67.01
909.72
707.65
147.34
36.47
54.73
942.16
703.82
177.90
40.96
60.44
859.37
621.03
181.35
48.82
56.98
970.60
712.91
186.84
51.63
70.85
1,087.26
758.54
258.34
65.11
70.38
Interest on debt. . . . . . . . . . . . . . . . . . . . . . .
360.73
439.45
396.05
366.54
335.95
339.27
330.33
290.59
Payments to other governments . . . . . . . . . .
40.76
32.05
8.25
8.50
32.65
40.33
32.31
101.85
Debt outstanding. . . . . . . . . . . . . . . . . . . . . . .
Long-term . . . . . . . . . . . . . . . . . . . . . . . . . . .
Short-term. . . . . . . . . . . . . . . . . . . . . . . . . . .
8,607.70
8,466.36
141.34
9,337.39
9,242.11
95.28
9,004.15
8,872.56
131.59
9,005.85
8,925.90
79.95
8,273.68
8,145.82
127.85
8,393.93
8,226.67
167.26
8,270.51
8,084.38
186.13
7,842.63
7,637.00
205.63
Long-term debt issued. . . . . . . . . . . . . . . . . . .
899.45
872.38
886.80
1,105.56
803.78
891.84
838.53
939.79
Long-term debt retired. . . . . . . . . . . . . . . . . . .
814.21
898.21
749.34
766.88
737.71
835.06
841.24
824.30
Item

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 2013 memberships collected by the National Center for Education Statistics on the Common Core of Data (CCD)
agency universe fileLocal Education Agency (School District) Universe Survey: 201314, 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. 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


U.S. Census Bureau
U.S. Census Bureau
Table 15.
Revenue of the 100 Largest Public Elementary-Secondary School Systems in the United States by Enrollment: Fiscal Year 2014
Rank
School system
Federal sources
Enrollment1
989,012
653,826
396,641
356,233
320,532
Total
24,215,438
8,569,075
5,436,572
3,487,639
3,028,851
Total
1,814,405
1,041,701
875,650
508,115
271,745
Title I
719,301
284,172
376,367
146,154
84,173
Special
education
311,404
144,670
100,092
81,574
51,746
Child
nutrition
408,401
333,467
182,519
135,158
90,890
Other and
nonspecified
375,299
279,392
216,672
145,229
44,936
Total
9,352,527
5,339,832
2,117,023
1,184,777
1,899,009
State sources
General
formula
assistance
6,248,782
4,050,986
1,695,544
425,378
714,154
State
Special
education
1,903,117
362,660
0
73,067
76,770
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 . . . . . . . . . . . . . . .
Orange County . . . . . . . . . . . . . . . . . . .
Hawaii Public Schools. . . . . . . . . . . . . .
Florida
Texas
Florida
Florida
Hawaii
262,666
211,552
203,439
187,092
186,825
2,434,610
2,261,496
1,948,637
2,016,464
2,696,665
264,645
310,784
295,025
209,640
286,988
71,376
109,559
59,987
49,846
50,252
52,654
37,655
47,746
45,434
43,178
76,366
104,099
75,568
66,771
60,237
64,249
59,471
111,724
47,589
133,321
970,048
446,242
978,761
748,805
2,354,601
424,141
335,437
447,110
330,419
1,077,041
99,848
0
118,905
71,336
445,789
11
12
13
14
15
Fairfax County. . . . . . . . . . . . . . . . . . . .
Palm Beach County. . . . . . . . . . . . . . . .
Gwinnett County . . . . . . . . . . . . . . . . . .
Dallas. . . . . . . . . . . . . . . . . . . . . . . . . . .
Wake County. . . . . . . . . . . . . . . . . . . . .
Virginia
Florida
Georgia
Texas
North Carolina
183,417
182,895
169,150
159,713
153,534
2,574,960
1,878,577
1,634,831
1,684,637
1,452,733
110,912
184,144
135,461
281,662
101,050
17,286
53,577
37,435
82,391
26,309
37,774
38,159
25,927
32,523
30,436
32,665
57,459
60,475
88,504
28,043
23,187
34,949
11,624
78,244
16,262
571,219
501,598
760,064
383,600
772,312
438,983
167,701
490,121
337,764
765,899
41,270
43,583
115,036
0
0
16
17
18
19
20
Montgomery County . . . . . . . . . . . . . . .
Shelby County. . . . . . . . . . . . . . . . . . . .
Charlotte/Mecklenburg . . . . . . . . . . . . .
Philadelphia. . . . . . . . . . . . . . . . . . . . . .
San Diego Unified. . . . . . . . . . . . . . . . .
Maryland
Tennessee
North Carolina
Pennsylvania
California
151,295
149,832
142,991
137,674
130,303
2,839,428
1,470,379
1,418,577
2,756,217
1,664,011
112,970
207,599
137,144
279,442
146,547
25,164
74,564
39,649
122,293
40,644
30,203
29,940
28,092
0
23,972
31,641
63,089
45,689
68,928
48,889
25,962
40,006
23,714
88,221
33,042
802,058
642,459
711,174
1,416,709
464,233
339,420
616,592
696,682
984,007
248,330
52,485
0
0
127,544
67,106
21
22
23
24
25
Duval County. . . . . . . . . . . . . . . . . . . . .
Prince Georges County. . . . . . . . . . . . .
Cypress-Fairbanks. . . . . . . . . . . . . . . . .
Cobb County. . . . . . . . . . . . . . . . . . . . .
Baltimore County. . . . . . . . . . . . . . . . . .
Florida
Maryland
Texas
Georgia
Maryland
127,653
125,136
111,440
110,001
108,191
1,172,424
2,031,990
1,055,405
1,111,413
1,622,912
166,719
137,340
84,507
75,505
93,314
45,196
31,642
14,872
19,161
24,340
38,544
24,875
19,737
17,236
24,055
42,931
47,093
32,292
26,863
27,184
40,048
33,730
17,606
12,245
17,735
567,434
1,066,361
407,456
440,383
693,631
289,400
515,305
371,772
410,233
350,450
69,271
62,977
0
0
47,311
26
27
28
29
30
Pinellas County. . . . . . . . . . . . . . . . . . .
Northside. . . . . . . . . . . . . . . . . . . . . . . .
Jefferson County. . . . . . . . . . . . . . . . . .
DeKalb County . . . . . . . . . . . . . . . . . . .
Polk County. . . . . . . . . . . . . . . . . . . . . .
Florida
Texas
Kentucky
Georgia
Florida
103,411
102,129
100,529
99,388
97,953
980,496
1,008,253
1,216,767
1,125,505
893,380
122,797
94,239
139,572
133,083
110,388
35,232
17,008
36,783
43,760
25,540
26,118
17,081
N
20,817
21,763
32,661
30,797
40,329
39,208
35,125
28,786
29,353
62,460
29,298
27,960
337,143
382,032
484,348
441,456
489,508
136,404
331,467
261,950
270,435
242,315
34,970
0
0
65,468
52,953
31
32
33
34
35
Fulton County . . . . . . . . . . . . . . . . . . . .
Albuquerque . . . . . . . . . . . . . . . . . . . . .
Lee County . . . . . . . . . . . . . . . . . . . . . .
Denver. . . . . . . . . . . . . . . . . . . . . . . . . .
Georgia
New Mexico
Florida
Colorado
Colorado
95,232
93,202
87,425
86,046
86,011
1,122,984
981,497
847,241
1,121,233
868,646
68,971
98,705
100,912
125,160
53,170
21,391
22,252
22,934
31,693
9,179
16,439
29,263
18,843
17,395
15,292
23,599
14
30,298
33,842
13,072
7,542
47,176
28,837
42,230
15,627
337,029
704,210
271,228
322,347
362,640
210,040
652,634
99,740
284,563
327,220
44,550
289
26,138
16,382
13,852
36
37
38
39
40
Prince William County. . . . . . . . . . . . . .

Austin. . . . . . . . . . . . . . . . . . . . . . . . . . .
Baltimore. . . . . . . . . . . . . . . . . . . . . . . .
Fort Worth. . . . . . . . . . . . . . . . . . . . . . .
Nashville-Davidson County. . . . . . . . . .
Virginia
Texas
Maryland
Texas
Tennessee
85,451
85,372
84,730
84,588
82,806
1,041,588
1,064,273
1,466,484
843,871
941,812
55,492
134,845
172,564
114,902
112,811
8,614
29,868
61,297
30,088
27,898
13,976
16,681
20,910
13,985
18,832
21,663
27,928
38,112
35,633
33,792
11,239
60,368
52,245
35,196
32,289
439,072
72,960
991,832
343,728
271,798
318,448
35,291
386,251
294,433
252,325
39,684
0
77,477
0
0
41
42
43
44
45
Long Beach Unified. . . . . . . . . . . . . . . .

Milwaukee. . . . . . . . . . . . . . . . . . . . . . .
Anne Arundel County . . . . . . . . . . . . . .
Greenville County . . . . . . . . . . . . . . . . .
Alpine. . . . . . . . . . . . . . . . . . . . . . . . . . .
California
Wisconsin
Maryland
South Carolina
Utah
81,155
78,516
78,489
74,475
73,975
823,132
1,165,993
1,173,577
775,007
498,910
101,393
189,945
58,665
66,758
32,588
21,910
83,862
10,183
21,138
5,408
14,546
20,164
17,823
16,873
8,309
27,668
37,613
13,825
20,297
10,671
37,269
48,306
16,834
8,450
8,200
555,518
690,032
433,397
389,414
309,111
432,396
534,183
208,349
112,144
186,880
41,503
53,584
25,950
21,138
23,545
46
47
48
49
50
Fresno Unified. . . . . . . . . . . . . . . . . . . .
Guilford County. . . . . . . . . . . . . . . . . . .
Brevard County. . . . . . . . . . . . . . . . . . .
Fort Bend. . . . . . . . . . . . . . . . . . . . . . . .
Loudoun County . . . . . . . . . . . . . . . . . .
California
North Carolina
Florida
Texas
Virginia
73,353
72,081
71,232
70,931
70,759
777,044
760,181
633,792
668,819
1,019,133
111,325
98,797
70,079
40,882
21,090
43,479
27,683
15,480
6,884
1,019
14,713
16,179
16,761
11,218
9,782
37,498
26,874
17,962
11,239
5,139
15,635
28,061
19,876
11,541
5,150
549,464
380,270
312,152
251,855
263,890
428,891
373,806
143,339
222,504
205,078
36,519
0
44,789
0
17,955
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 2014Con.
Rank
School system
State
State sourcesCon.
Elementary-secondary revenueCon.
Local sources
From
Parent
cities and
Property government
counties
Total taxes
taxes contributions
X
X
11,477,752
0
1,719,958
1,719,958
X
73,129
2,213,306
2,213,306
X
19,327
1,587,598
1,586,919
X
0
793,338
789,735
X
1,446
Transportation
0
0
0
9,758
0
Other and
nonspecified
1,200,628
926,186
421,479
676,574
1,108,085
Total
13,048,506
2,187,542
2,443,899
1,794,747
858,097
13,884
0
22,440
15,110
54,998
432,175
110,805
390,306
331,940
776,773
1,199,917
1,504,470
674,851
1,058,019
55,076
1,014,433
1,421,913
543,227
906,139
X
1,014,433
1,421,913
517,319
714,369
X
X
X
X
X
0
From
other school
systems
0
70,390
0
248
230
Charges
68,593
111,944
10,182
151,309
28,377
Other
1,502,161
212,121
201,084
55,592
34,706
0
0
0
0
0
464
2,208
0
841
0
121,183
14,441
60,257
62,483
38,965
63,837
65,908
71,367
88,556
16,111
U.S. Census Bureau
1
2
3
4
5
New York City. . . . . . . . . . . . . . . . . . . . .

Chicago. . . . . . . . . . . . . . . . . . . . . . . . .
Clark County. . . . . . . . . . . . . . . . . . . . .
New York
California
Illinois
Florida
Nevada
6
7
8
9
10
Broward County. . . . . . . . . . . . . . . . . . .
Houston. . . . . . . . . . . . . . . . . . . . . . . . .
Orange County . . . . . . . . . . . . . . . . . . .
Florida
Texas
Florida
Florida
Hawaii
11
12
13
14
15
Fairfax County. . . . . . . . . . . . . . . . . . . .
Gwinnett County . . . . . . . . . . . . . . . . . .
Dallas. . . . . . . . . . . . . . . . . . . . . . . . . . .
Wake County. . . . . . . . . . . . . . . . . . . . .
Virginia
Florida
Georgia
Texas
North Carolina
0
7,052
0
0
0
90,966
283,262
154,907
45,836
6,413
1,892,829
1,192,835
739,306
1,019,375
579,371
X
1,012,846
631,939
984,382
X
X
1,012,800
487,079
984,382
X
1,760,195
X
X
X
539,047
0
0
23,787
1
0
43,801
376
809
0
0
54,319
126,597
49,024
10,818
30,183
34,514
53,016
33,747
24,174
10,141
16
17
18
19
20
Shelby County. . . . . . . . . . . . . . . . . . . .
Philadelphia. . . . . . . . . . . . . . . . . . . . . .
Maryland
Tennessee
North Carolina
Pennsylvania
California
36,986
0
0
60,205
0
373,167
25,867
14,492
244,953
148,797
1,924,400
620,321
570,259
1,060,066
1,053,231
X
X
X
897,593
745,899
X
X
X
657,418
745,899
1,888,537
540,609
518,888
X
X
0
0
0
14,552
119,753
0
348
0
84
14,571
26,607
44,938
30,671
1,617
16,031
9,256
34,426
20,700
146,220
156,977
21
22
23
24
25
Duval County. . . . . . . . . . . . . . . . . . . . .
Cobb County. . . . . . . . . . . . . . . . . . . . .
Florida
Maryland
Texas
Georgia
Maryland
11,961
37,367
0
0
28,455
196,802
450,712
35,684
30,150
267,415
438,271
828,289
563,442
595,525
835,967
367,096
X
515,266
506,147
X
364,286
X
515,266
373,395
X
X
748,892
X
X
814,836
0
0
3
21,536
0
0
0
938
0
3,060
54,485
23,740
36,957
59,466
13,478
16,690
55,657
10,278
8,376
4,593
26
27
28
29
30
Pinellas County. . . . . . . . . . . . . . . . . . .
Northside. . . . . . . . . . . . . . . . . . . . . . . .
DeKalb County . . . . . . . . . . . . . . . . . . .
Polk County. . . . . . . . . . . . . . . . . . . . . .
Florida
Texas
Kentucky
Georgia
Florida
5,017
0
12
0
14,989
160,752
50,565
222,386
105,553
179,251
520,556
531,982
592,847
550,966
293,484
474,316
488,181
566,126
486,746
230,043
474,316
488,181
433,557
367,132
194,161
X
X
X
X
X
0
0
1,572
21,219
0
297
92
241
7
0
28,480
35,000
12,704
2,976
48,452
17,463
8,709
12,204
40,018
14,989
31
32
33
34
35
Fulton County . . . . . . . . . . . . . . . . . . . .
Albuquerque . . . . . . . . . . . . . . . . . . . . .
Lee County . . . . . . . . . . . . . . . . . . . . . .
Denver. . . . . . . . . . . . . . . . . . . . . . . . . .
Georgia
New Mexico
Florida
Colorado
Colorado
0
19,582
7,067
4,870
5,083
82,439
31,705
138,283
16,532
16,485
716,984
178,582
475,101
673,726
452,836
621,416
154,905
429,831
549,096
378,048
464,472
154,905
429,831
549,096
378,048
X
X
X
X
X
45,673
0
0
2,493
1,023
0
0
116
799
1,607
21,298
10,218
37,837
45,981
61,256
28,597
13,459
7,317
75,357
10,902
36
37
38
39
40

Austin. . . . . . . . . . . . . . . . . . . . . . . . . . .
Baltimore. . . . . . . . . . . . . . . . . . . . . . . .
Fort Worth. . . . . . . . . . . . . . . . . . . . . . .
Virginia
Texas
Maryland
Texas
Tennessee
0
0
19,486
0
0
80,940
37,669
508,618
49,295
19,473
547,024
856,468
302,088
385,241
557,203
X
832,644
X
358,654
X
X
832,644
X
358,654
X
472,920
X
284,048
X
526,554
0
366
0
0
0
38,988
0
0
0
535
22,005
10,364
3,386
10,627
18,553
13,111
13,094
14,654
15,960
11,561
41
42
43
44
45

Milwaukee. . . . . . . . . . . . . . . . . . . . . . .
Alpine. . . . . . . . . . . . . . . . . . . . . . . . . . .
California
Wisconsin
Maryland
South Carolina
Utah
0
2,437
21,681
2,802
7,979
81,619
99,828
177,417
253,330
90,707
166,221
286,016
681,515
318,835
157,211
119,759
250,053
X
236,387
138,705
119,759
250,053
X
236,387
138,705
X
X
667,545
X
X
14,828
9,434
0
30,774
0
587
5,195
144
564
322
7,086
12,207
11,110
34,373
11,081
23,961
9,127
2,716
16,737
7,103
46
47
48
49
50
Fresno Unified. . . . . . . . . . . . . . . . . . . .
Guilford County. . . . . . . . . . . . . . . . . . .
Brevard County. . . . . . . . . . . . . . . . . . .
Fort Bend. . . . . . . . . . . . . . . . . . . . . . . .
Loudoun County . . . . . . . . . . . . . . . . . .
California
North Carolina
Florida
Texas
Virginia
0
2,065
6,264
0
0
84,054
4,399
117,760
29,351
40,857
116,255
281,114
251,561
376,082
734,153
89,705
X
211,331
343,551
X
89,705
X
211,331
343,551
X
X
256,419
X
X
704,119
3,512
0
0
0
0
4,885
0
44
38
4,200
2,109
14,550
26,712
25,379
20,998
16,044
10,145
13,474
7,114
4,836
U.S. Census Bureau
Table 15.
Rank
School system
Federal sourcesCon.
State
Enrollment1
70,556
70,411
70,407
68,205
68,109
Total
766,959
503,158
493,754
681,200
631,396
Total
60,153
39,785
56,706
54,608
66,654
Title I
10,392
3,960
15,394
10,962
15,048
Special
education
17,672
10,365
12,926
12,430
13,927
Child
nutrition
14,463
12,122
18,570
17,641
21,296
Other and
nonspecified
17,626
13,338
9,816
13,575
16,383
State sourcesCon.
General
formula
Special
assistance
education
Total
328,549
242,721
28,318
285,012
177,053
24,227
272,399
167,229
28,221
187,233
160,878
0
340,420
166,825
54,501
51
52
53
54
55
Virginia Beach. . . . . . . . . . . . . . . . . . . .
Davis County. . . . . . . . . . . . . . . . . . . . .
Granite. . . . . . . . . . . . . . . . . . . . . . . . . .
North East. . . . . . . . . . . . . . . . . . . . . . .
Pasco County . . . . . . . . . . . . . . . . . . . .
Virginia
Utah
Utah
Texas
Florida
56
57
58
59
60
Aldine. . . . . . . . . . . . . . . . . . . . . . . . . . .
Katy. . . . . . . . . . . . . . . . . . . . . . . . . . . .
Douglas County. . . . . . . . . . . . . . . . . . .
Washoe County. . . . . . . . . . . . . . . . . . .
Seminole County. . . . . . . . . . . . . . . . . .
Texas
Texas
Colorado
Nevada
Florida
67,381
67,213
66,230
65,550
64,851
681,722
693,078
634,388
619,504
573,482
97,808
38,481
15,573
64,602
53,989
27,086
5,186
942
16,071
7,857
11,571
8,773
8,911
10,207
18,654
40,266
10,464
3,056
15,656
16,554
18,885
14,058
2,664
22,668
10,924
372,668
255,828
288,350
394,600
271,097
335,767
219,857
270,410
166,121
131,197
0
0
10,164
24,007
29,384
61
62
63
64
65
Arlington . . . . . . . . . . . . . . . . . . . . . . . .
Mesa Unified. . . . . . . . . . . . . . . . . . . . .
Elk Grove Unified. . . . . . . . . . . . . . . . . .
El Paso . . . . . . . . . . . . . . . . . . . . . . . . .
Volusia County. . . . . . . . . . . . . . . . . . . .
Texas
Arizona
California
Texas
Florida
64,688
64,161
62,499
61,620
61,238
618,451
559,798
620,557
605,436
565,318
65,882
67,727
54,440
101,043
59,481
15,152
23,369
11,663
28,424
16,990
10,429
8,909
11,581
11,238
14,023
24,159
22,728
19,088
23,132
18,425
16,142
12,721
12,108
38,249
10,043
281,301
236,404
423,076
300,266
250,607
248,873
232,674
323,948
267,720
111,621
0
0
32,633
0
36,858
66
67
68
69
70
Knox County . . . . . . . . . . . . . . . . . . . . .
Chesterfield County. . . . . . . . . . . . . . . .
Mobile County. . . . . . . . . . . . . . . . . . . .
Osceola County. . . . . . . . . . . . . . . . . . .
San Francisco Unified. . . . . . . . . . . . . .
Tennessee
Virginia
Alabama
Florida
California
59,236
59,186
58,808
58,204
57,620
535,162
617,696
558,871
528,384
797,971
57,692
29,674
79,684
60,272
66,644
13,238
5,634
25,524
12,940
18,474
11,907
10,339
17,955
10,248
0
17,012
8,109
28,247
23,785
14,996
15,535
5,592
7,958
13,299
33,174
183,855
284,112
302,220
273,094
202,949
173,592
217,184
250,014
132,823
128,762
0
18,575
957
28,693
0
71
72
73
74
75
Garland. . . . . . . . . . . . . . . . . . . . . . . . .
Santa Ana Unified. . . . . . . . . . . . . . . . .
Conroe. . . . . . . . . . . . . . . . . . . . . . . . . .
Plano. . . . . . . . . . . . . . . . . . . . . . . . . . .
Pasadena . . . . . . . . . . . . . . . . . . . . . . .
Texas
California
Texas
Texas
Texas
57,616
57,499
55,009
54,822
54,535
539,301
584,040
507,483
625,077
553,630
49,673
73,602
31,386
30,111
69,649
12,398
19,814
7,369
4,617
16,439
10,402
11,294
7,445
8,939
8,534
17,894
27,890
9,329
8,224
24,770
8,979
14,604
7,243
8,331
19,906
306,143
363,400
157,204
49,736
324,780
270,830
262,792
134,154
22,330
284,868
0
28,147
0
0
0
76
77
78
79
80
Boston. . . . . . . . . . . . . . . . . . . . . . . . . .
Cherry Creek. . . . . . . . . . . . . . . . . . . . .
San Antonio. . . . . . . . . . . . . . . . . . . . . .
Capistrano Unified. . . . . . . . . . . . . . . . .
San Bernardino Unified. . . . . . . . . . . . .
Massachusetts
Colorado
Texas
California
California
54,300
54,228
53,857
53,833
53,785
1,405,169
575,517
596,092
443,511
596,092
115,340
27,031
126,276
21,917
76,098
44,187
4,370
26,075
4,454
31,983
18,883
10,084
10,242
9,456
10,570
18,982
7,752
38,061
4,763
24,186
33,288
4,825
51,898
3,244
9,359
356,705
233,699
295,416
135,450
446,890
209,534
215,188
254,137
71,809
326,923
0
10,734
0
24,884
25,776
81
82
83
84
85
Corona-Norco Unified. . . . . . . . . . . . . .
Winston-Salem/Forsyth. . . . . . . . . . . . .
Jordan. . . . . . . . . . . . . . . . . . . . . . . . . .
Howard County. . . . . . . . . . . . . . . . . . .
Lewisville. . . . . . . . . . . . . . . . . . . . . . . .
California
North Carolina
Utah
Maryland
Texas
53,782
53,413
53,355
52,806
52,801
503,870
542,004
384,606
941,940
555,057
35,244
60,042
24,926
23,233
28,894
9,673
18,936
3,047
4,421
3,364
8,854
12,624
7,672
9,361
8,496
11,397
16,290
8,143
5,198
9,709
5,320
12,192
6,064
4,253
7,325
334,030
283,696
230,724
303,202
125,446
249,475
279,035
133,066
160,402
101,872
25,812
0
18,656
11,778
0
86
87
88
89
90
Clayton County . . . . . . . . . . . . . . . . . . .
Cumberland County. . . . . . . . . . . . . . .
Omaha. . . . . . . . . . . . . . . . . . . . . . . . . .
Wichita Unified. . . . . . . . . . . . . . . . . . . .
Henrico County. . . . . . . . . . . . . . . . . . .
Georgia
North Carolina
Nebraska
Kansas
Virginia
52,296
51,471
51,069
50,629
50,569
491,037
444,054
622,477
610,285
505,763
68,403
61,107
80,933
72,456
35,047
17,938
16,297
12,290
22,192
10,523
9,767
11,687
11,734
(N)
10,231
29,341
17,965
22,760
19,715
11,634
11,357
15,158
34,149
30,549
2,659
250,787
258,762
232,548
372,962
232,965
174,626
256,943
190,482
284,292
175,665
27,059
0
30,342
42,148
16,427
91
92
93
94
95
Seattle. . . . . . . . . . . . . . . . . . . . . . . . . .
Columbus . . . . . . . . . . . . . . . . . . . . . . .
Atlanta. . . . . . . . . . . . . . . . . . . . . . . . . .
Brownsville . . . . . . . . . . . . . . . . . . . . . .
Tucson Unified. . . . . . . . . . . . . . . . . . . .
Washington
Ohio
Georgia
Texas
Arizona
50,509
50,478
50,131
49,370
49,308
761,141
898,842
809,900
511,226
487,152
49,290
93,450
98,079
100,324
79,267
10,894
45,355
38,272
27,230
27,201
11,823
8,142
11,893
9,564
17,317
9,767
18,966
21,986
35,252
17,653
16,806
20,987
25,928
28,278
17,096
352,501
342,617
167,533
346,504
153,603
259,056
307,135
99,502
313,983
150,460
46,238
0
17,035
0
0
96
97
98
99
100
Detroit . . . . . . . . . . . . . . . . . . . . . . . . . .
San Juan Unified. . . . . . . . . . . . . . . . . .
Klein. . . . . . . . . . . . . . . . . . . . . . . . . . . .
Anchorage. . . . . . . . . . . . . . . . . . . . . . .
Portland. . . . . . . . . . . . . . . . . . . . . . . . .
Michigan
California
Texas
Alaska
Oregon
49,043
49,035
48,253
48,159
47,323
835,911
488,006
472,978
771,804
616,729
212,595
44,791
30,948
75,613
48,890
113,758
12,379
6,233
15,103
14,984
10,346
9,587
7,197
13,504
11,134
39,296
10,064
10,481
15,240
9,794
49,195
12,761
7,037
31,766
12,978
387,403
295,543
222,477
488,328
202,633
250,427
226,468
190,832
326,543
184,740
36,477
26,339
0
0
0
17
18
Table 15.
Rank
School system
State
State sourcesCon.
Transportation
0
6,093
4,370
0
10,746
Other and
nonspecified
57,510
77,639
72,579
26,355
108,348
Total
378,257
178,361
164,649
439,359
224,322
Local sourcesCon.
From
Parent
cities and
Property government
counties
Total taxes
taxes only contributions
X
X
342,032
0
145,739
145,739
X
0
146,113
146,113
X
0
411,571
411,571
X
638
180,874
151,937
X
0
From
other school
systems
19,448
0
245
0
0
Charges
13,372
10,434
7,351
21,432
24,993
Other
3,405
22,188
10,940
5,718
18,455
U.S. Census Bureau
51
52
53
54
55
Virginia Beach. . . . . . . . . . . . . . . . . . . .
Davis County. . . . . . . . . . . . . . . . . . . . .
Granite. . . . . . . . . . . . . . . . . . . . . . . . . .
North East. . . . . . . . . . . . . . . . . . . . . . .
Pasco County . . . . . . . . . . . . . . . . . . . .
Virginia
Utah
Utah
Texas
Florida
56
57
58
59
60
Aldine. . . . . . . . . . . . . . . . . . . . . . . . . . .
Katy. . . . . . . . . . . . . . . . . . . . . . . . . . . .
Douglas County. . . . . . . . . . . . . . . . . . .
Washoe County. . . . . . . . . . . . . . . . . . .
Seminole County. . . . . . . . . . . . . . . . . .
Texas
Texas
Colorado
Nevada
Florida
0
0
4,628
0
6,533
36,901
35,971
3,148
204,472
103,983
211,246
398,769
330,465
160,302
248,396
196,560
366,419
247,142
139,114
216,501
196,560
366,419
247,142
138,916
216,501
X
X
X
X
X
0
11
2,325
195
0
0
0
1,216
101
0
4,962
25,248
57,791
7,410
22,458
9,724
7,091
21,991
13,482
9,437
61
62
63
64
65
Arlington . . . . . . . . . . . . . . . . . . . . . . . .
Mesa Unified. . . . . . . . . . . . . . . . . . . . .
El Paso . . . . . . . . . . . . . . . . . . . . . . . . .
Volusia County. . . . . . . . . . . . . . . . . . . .
Texas
Arizona
California
Texas
Florida
0
0
0
0
5,892
32,428
3,730
66,495
32,546
96,236
271,268
255,667
143,041
204,127
255,230
255,674
160,711
84,609
193,480
226,821
255,674
160,711
84,458
193,480
193,040
X
X
X
X
X
0
22,814
34,724
0
0
0
4,388
1,944
0
390
8,792
16,207
4,636
6,927
21,350
6,802
51,547
17,128
3,720
6,669
66
67
68
69
70
Knox County . . . . . . . . . . . . . . . . . . . . .
Mobile County. . . . . . . . . . . . . . . . . . . .
Osceola County. . . . . . . . . . . . . . . . . . .
Tennessee
Virginia
Alabama
Florida
California
0
0
25,154
7,365
0
10,263
48,353
26,095
104,213
74,187
293,615
303,910
176,967
195,018
528,378
X
X
122,828
142,940
414,924
X
X
99,185
131,876
343,853
248,105
279,131
X
X
X
0
0
14,640
0
3,798
178
2,450
0
231
0
32,069
15,128
12,367
18,376
11,743
13,263
7,201
27,132
33,471
97,913
71
72
73
74
75
Garland. . . . . . . . . . . . . . . . . . . . . . . . .
Conroe. . . . . . . . . . . . . . . . . . . . . . . . . .
Plano. . . . . . . . . . . . . . . . . . . . . . . . . . .
Pasadena . . . . . . . . . . . . . . . . . . . . . . .
Texas
California
Texas
Texas
Texas
0
0
0
0
0
35,313
72,461
23,050
27,406
39,912
183,485
147,038
318,893
545,230
159,201
164,201
106,187
305,323
510,741
138,097
164,201
106,187
305,323
510,741
138,097
X
X
X
X
X
303
18,015
0
98
65
0
5,192
32
45
0
15,322
2,791
9,996
27,386
9,582
3,659
14,853
3,542
6,960
11,457
76
77
78
79
80
Boston. . . . . . . . . . . . . . . . . . . . . . . . . .
Cherry Creek. . . . . . . . . . . . . . . . . . . . .
San Antonio. . . . . . . . . . . . . . . . . . . . . .
Massachusetts
Colorado
Texas
California
California
14,957
4,402
0
0
0
132,214
3,375
41,279
38,757
94,191
933,124
314,787
174,400
286,144
73,104
X
271,404
164,876
256,765
40,898
X
271,404
164,876
256,765
40,898
903,312
X
X
X
X
0
203
0
4,291
11,222
1,552
619
0
29
1,641
17,003
38,908
3,567
7,990
1,794
11,257
3,653
5,957
17,069
17,549
81
82
83
84
85
Jordan. . . . . . . . . . . . . . . . . . . . . . . . . .
Howard County. . . . . . . . . . . . . . . . . . .
Lewisville. . . . . . . . . . . . . . . . . . . . . . . .
California
North Carolina
Utah
Maryland
Texas
0
0
5,515
15,642
0
58,743
4,661
73,487
115,380
23,574
134,596
198,266
128,956
615,505
400,717
107,474
X
112,044
X
370,164
107,474
X
112,044
X
370,164
X
181,759
X
601,934
X
16,345
0
0
0
491
0
0
0
194
0
4,640
6,178
10,152
7,754
23,020
6,137
10,329
6,760
5,623
7,042
86
87
88
89
90
Clayton County . . . . . . . . . . . . . . . . . . .
Omaha. . . . . . . . . . . . . . . . . . . . . . . . . .
Wichita Unified. . . . . . . . . . . . . . . . . . . .
Henrico County. . . . . . . . . . . . . . . . . . .
Georgia
North Carolina
Nebraska
Kansas
Virginia
0
0
0
0
0
49,102
1,819
11,724
46,522
40,873
171,847
124,185
308,996
164,867
237,751
149,574
X
295,019
139,971
X
103,472
X
264,316
139,971
X
X
109,663
X
X
225,179
5,360
0
2,347
12,100
0
0
0
275
85
1,611
9,183
9,291
5,861
5,056
10,256
7,730
5,231
5,494
7,655
705
91
92
93
94
95
Seattle. . . . . . . . . . . . . . . . . . . . . . . . . .
Columbus . . . . . . . . . . . . . . . . . . . . . . .
Atlanta. . . . . . . . . . . . . . . . . . . . . . . . . .
Brownsville . . . . . . . . . . . . . . . . . . . . . .
Tucson Unified. . . . . . . . . . . . . . . . . . . .
Washington
Ohio
Georgia
Texas
Arizona
24,687
0
0
0
0
22,520
35,482
50,996
32,521
3,143
359,350
462,775
544,288
64,398
254,282
307,009
439,854
510,101
58,630
195,247
307,009
439,854
414,753
58,630
195,247
X
X
X
X
X
0
4,839
12,089
154
14,412
248
5,110
0
0
2,831
18,925
7,203
5,581
2,409
7,717
33,168
5,769
16,517
3,205
34,075
96
97
98
99
100
Detroit . . . . . . . . . . . . . . . . . . . . . . . . . .
San Juan Unified. . . . . . . . . . . . . . . . . .
Klein. . . . . . . . . . . . . . . . . . . . . . . . . . . .
Anchorage. . . . . . . . . . . . . . . . . . . . . . .
Portland. . . . . . . . . . . . . . . . . . . . . . . . .
Michigan
California
Texas
Alaska
Oregon
0
0
0
21,874
0
100,499
42,736
31,645
139,911
17,893
235,913
147,672
219,553
207,863
365,206
177,707
120,416
196,179
X
311,993
177,707
120,416
196,179
X
311,993
X
X
X
192,466
X
0
1,027
22
0
14,007
32,275
3,310
0
0
1,845
15,357
6,798
17,341
10,356
21,496
10,574
16,121
6,011
5,041
15,865
N Not available. Amounts are combined in Other and nonspecified federal revenue.
X Not applicable.
1
Enrollments reflect fall 2013 memberships reported to the National Center for Education Statistics on the Common Core of Data (CCD) agency universe fileLocal Education Agency (School District) Universe Survey: School Year 201314, 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: 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. 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.
U.S. Census Bureau
Table 16.
Expenditure of the 100 Largest Public Elementary-Secondary School Systems in the United States by Enrollment: Fiscal Year 2014
Elementary-secondary expenditure
Current spending
Rank
School system
For selected functions
For selected objects
State
Enrollment1
989,012
653,826
396,641
356,233
320,532
Total
26,009,861
8,535,364
6,253,045
3,591,389
2,833,723
Total
23,191,088
7,186,704
5,430,766
3,340,661
2,602,230
Salaries
and
wages
10,928,726
4,012,250
2,505,378
1,819,070
1,549,058
Instruction
Employee
benefits
6,184,570
1,788,121
1,328,692
623,340
614,011
Total2
17,951,701
4,220,786
3,535,867
2,099,670
1,501,781
Salaries
and
wages
9,142,532
2,624,289
1,723,711
1,164,139
983,451
Employee
benefits
5,361,769
1,120,892
1,052,894
383,518
388,961
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 . . . . . . .
Orange County . . . . . . . . . . .
Hawaii Public Schools. . . . . .
Florida
Texas
Florida
Florida
Hawaii
262,666
211,552
203,439
187,092
186,825
2,508,595
2,203,186
2,007,952
1,975,968
2,515,036
2,319,208
1,797,883
1,876,841
1,667,719
2,341,836
1,254,938
1,136,911
1,117,394
910,744
1,273,198
375,847
189,334
288,900
313,338
482,959
1,430,596
1,043,064
1,077,314
956,357
1,394,445
799,885
751,483
723,413
553,596
880,214
232,511
115,779
179,976
180,723
324,728
11
12
13
14
15
Fairfax County. . . . . . . . . . . .
Palm Beach County. . . . . . . .
Gwinnett County . . . . . . . . . .
Dallas. . . . . . . . . . . . . . . . . . .
Wake County. . . . . . . . . . . . .
Virginia
Florida
Georgia
Texas
North Carolina
183,417
182,895
169,150
159,713
153,534
2,847,787
1,977,744
1,789,145
1,611,564
1,411,209
2,527,584
1,787,517
1,571,740
1,388,073
1,210,533
1,611,667
993,691
913,056
943,284
777,060
651,742
315,536
303,141
137,885
263,402
1,539,628
1,110,244
897,108
778,942
779,287
1,055,002
640,401
615,786
618,770
556,734
418,459
196,468
219,730
88,967
185,672
16
17
18
19
20
Montgomery County . . . . . . .
Shelby County. . . . . . . . . . . .
Charlotte/Mecklenburg . . . . .
Philadelphia. . . . . . . . . . . . . .
San Diego Unified. . . . . . . . .
Maryland
Tennessee
North Carolina
Pennsylvania
California
151,295
149,832
142,991
137,674
130,303
2,675,677
1,500,068
1,433,164
2,741,964
1,563,015
2,299,796
1,395,165
1,203,707
2,236,015
1,263,092
1,460,591
864,413
747,084
726,970
764,210
683,959
253,005
244,808
405,176
330,944
1,476,663
849,973
740,989
1,563,932
740,335
978,198
588,238
502,277
508,791
484,846
463,072
181,178
164,364
267,616
199,551
21
22
23
24
25
Duval County. . . . . . . . . . . . .
Prince Georges County. . . . .
Cypress-Fairbanks. . . . . . . . .
Cobb County. . . . . . . . . . . . .
Baltimore County. . . . . . . . . .
Florida
Maryland
Texas
Georgia
Maryland
127,653
125,136
111,440
110,001
108,191
1,206,814
1,977,880
1,011,541
1,044,374
1,596,266
1,130,003
1,754,043
807,690
968,812
1,443,417
567,021
1,038,321
605,134
611,116
846,975
191,538
453,902
83,426
218,316
402,772
688,093
1,027,634
524,236
631,487
879,352
393,054
670,291
429,276
421,763
554,522
132,138
285,847
59,658
158,283
275,015
26
27
28
29
30
Pinellas County. . . . . . . . . . .
Northside. . . . . . . . . . . . . . . .
Jefferson County. . . . . . . . . .
DeKalb County . . . . . . . . . . .
Polk County. . . . . . . . . . . . . .
Florida
Texas
Kentucky
Georgia
Florida
103,411
102,129
100,529
99,388
97,953
1,053,772
1,024,166
1,251,707
1,001,246
881,653
964,712
837,787
1,144,089
905,760
853,680
576,269
596,961
753,144
560,518
438,259
180,053
104,012
258,111
178,040
145,900
581,230
527,955
597,631
550,156
539,905
377,018
412,493
435,081
362,605
293,226
112,620
68,445
146,320
125,287
91,868
31
32
33
34
35
Fulton County . . . . . . . . . . . .
Albuquerque . . . . . . . . . . . . .
Lee County . . . . . . . . . . . . . .
Denver. . . . . . . . . . . . . . . . . .
Georgia
New Mexico
Florida
Colorado
Colorado
95,232
93,202
87,425
86,046
86,011
1,103,103
1,022,949
884,164
1,295,956
850,189
946,511
867,054
789,277
948,188
747,323
567,519
569,499
417,016
627,874
492,319
201,537
174,833
124,848
109,669
132,517
581,099
481,856
463,801
484,136
420,330
380,445
342,163
258,626
374,372
304,430
129,132
118,209
75,825
66,191
81,479
36
37
38
39
40
Prince William County. . . . . .

Austin. . . . . . . . . . . . . . . . . . .
Baltimore. . . . . . . . . . . . . . . .
Fort Worth. . . . . . . . . . . . . . .
Nashville-Davidson County. .
Virginia
Texas
Maryland
Texas
Tennessee
85,451
85,372
84,730
84,588
82,806
1,037,723
1,085,104
1,459,738
799,100
967,890
874,740
842,134
1,318,708
742,854
852,197
575,110
554,525
684,423
533,736
489,153
190,081
138,790
321,079
66,596
190,552
491,706
480,104
779,031
420,617
477,562
352,242
351,130
451,001
337,853
310,839
114,484
85,108
219,224
42,503
124,172
41
42
43
44
45
Long Beach Unified. . . . . . . .

Milwaukee. . . . . . . . . . . . . . .
Anne Arundel County . . . . . .
Greenville County . . . . . . . . .
Alpine. . . . . . . . . . . . . . . . . . .
California
Wisconsin
Maryland
South Carolina
Utah
81,155
78,516
78,489
74,475
73,975
880,082
1,148,215
1,201,577
753,089
509,967
753,198
996,192
1,033,913
647,824
423,490
464,195
495,675
596,268
381,980
227,968
180,464
284,654
271,753
133,639
132,299
461,407
532,512
650,468
370,120
282,517
302,926
318,325
412,083
244,983
167,950
110,233
182,428
192,250
84,938
96,624
46
47
48
49
50
Fresno Unified. . . . . . . . . . . .
Guilford County. . . . . . . . . . .
Brevard County. . . . . . . . . . .
Fort Bend. . . . . . . . . . . . . . . .
Loudoun County . . . . . . . . . .
California
North Carolina
Florida
Texas
Virginia
73,353
72,081
71,232
70,931
70,759
801,553
765,973
621,339
615,623
1,054,956
717,983
665,073
578,661
552,043
884,028
420,500
416,067
348,396
385,783
538,947
170,595
140,842
95,573
70,688
244,490
415,899
406,299
352,403
338,886
576,314
271,093
285,596
225,266
260,632
372,708
103,866
95,168
58,711
48,173
166,433
20
Table 16.
Expenditure of the 100 Largest Public Elementary-Secondary School Systems in the United States by Enrollment: Fiscal Year 2014Con.
Rank
School system
State
Total
4,575,438
2,480,408
1,637,732
982,433
977,847
Pupil
support
126,800
309,644
284,369
134,240
121,487
Elementary-secondary expenditureCon.
Current spendingCon.
For selected functionsCon.
Support services
School
General
Instructional
Other
adminisOther and
adminisstaff
current
tration
nonspecified
tration
support
spending
82,487
90,474
503,167
3,772,510
663,949
445,302
41,200
462,093
1,222,169
485,510
223,945
139,628
170,040
819,750
257,167
158,619
21,201
158,137
510,236
258,558
159,950
23,442
190,277
482,691
122,602
Capital
outlay
2,311,296
731,595
506,221
109,301
75,773
Intergovernmental
28,572
44,489
131
0
3,725
Interest
on debt
478,905
572,576
315,927
141,427
151,995
U.S. Census Bureau
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 . . . . . . .
Orange County . . . . . . . . . . .
Hawaii Public Schools. . . . . .
Florida
Texas
Florida
Florida
Hawaii
720,967
639,756
586,715
590,026
801,253
110,733
71,739
80,105
47,440
209,223
99,259
97,018
146,863
157,983
78,526
15,219
15,142
14,398
15,132
9,957
127,405
121,600
94,017
101,871
150,522
368,351
334,257
251,332
267,600
353,025
167,645
115,063
212,812
121,336
146,138
93,278
246,352
83,256
231,566
173,200
0
5,458
0
0
0
96,109
153,493
47,855
76,683
0
11
12
13
14
15
Fairfax County. . . . . . . . . . . .
Palm Beach County. . . . . . . .
Gwinnett County . . . . . . . . . .
Dallas. . . . . . . . . . . . . . . . . . .
Wake County. . . . . . . . . . . . .
Virginia
Florida
Georgia
Texas
North Carolina
879,209
553,724
592,962
506,701
373,708
143,156
54,552
61,473
73,169
60,726
172,719
120,392
54,946
92,168
34,111
11,704
15,182
8,625
11,421
6,072
150,463
96,411
113,313
79,743
76,800
401,167
267,187
354,605
250,200
195,999
108,747
123,549
81,670
102,430
57,538
236,906
72,228
167,557
89,845
99,916
335
0
42
1,217
4,714
82,962
117,999
49,806
132,429
96,046
16
17
18
19
20
Montgomery County . . . . . . .
Shelby County. . . . . . . . . . . .
Charlotte/Mecklenburg . . . . .
Philadelphia. . . . . . . . . . . . . .
San Diego Unified. . . . . . . . .
Maryland
Tennessee
North Carolina
Pennsylvania
California
769,151
460,839
387,229
517,716
465,507
89,910
65,393
49,589
46,712
98,380
167,093
91,027
34,444
31,531
58,921
10,956
27,484
13,462
37,989
7,447
157,218
99,542
84,368
60,898
80,738
343,974
177,393
205,366
340,586
220,021
53,982
84,353
75,489
154,367
57,250
288,500
55,062
145,386
39,693
215,951
41,719
1,340
5,637
374,349
1,183
45,662
48,501
78,434
91,907
82,789
21
22
23
24
25
Duval County. . . . . . . . . . . . .
Prince Georges County. . . . .
Cypress-Fairbanks. . . . . . . . .
Cobb County. . . . . . . . . . . . .
Baltimore County. . . . . . . . . .
Florida
Maryland
Texas
Georgia
Maryland
386,787
654,697
228,335
279,473
523,094
65,647
84,592
35,704
39,360
76,949
74,027
73,636
30,477
42,493
60,137
7,599
12,361
5,528
10,132
11,334
57,559
112,939
39,807
57,941
111,451
181,955
371,169
116,819
129,547
263,223
55,123
71,712
55,119
57,852
40,971
58,907
146,228
99,742
75,562
102,756
0
55,762
344
0
37,372
17,904
21,847
103,765
0
12,721
26
27
28
29
30
Pinellas County. . . . . . . . . . .
Northside. . . . . . . . . . . . . . . .
DeKalb County . . . . . . . . . . .
Polk County. . . . . . . . . . . . . .
Florida
Texas
Kentucky
Georgia
Florida
303,444
253,726
481,334
297,992
256,748
40,784
39,389
50,946
34,499
36,456
48,777
42,966
121,369
49,596
47,878
6,469
4,696
3,664
14,574
6,819
53,162
44,238
84,559
53,535
38,215
154,252
122,437
220,796
145,788
127,380
80,038
56,106
65,124
57,612
57,027
87,224
110,259
86,337
91,413
10,957
0
1,045
209
0
0
1,836
75,075
21,072
4,073
17,016
31
32
33
34
35
Fulton County . . . . . . . . . . . .
Albuquerque . . . . . . . . . . . . .
Lee County . . . . . . . . . . . . . .
Denver. . . . . . . . . . . . . . . . . .
Georgia
New Mexico
Florida
Colorado
Colorado
324,646
350,721
270,722
386,033
292,343
48,791
70,467
27,270
29,834
36,358
45,337
23,210
37,599
85,861
54,101
4,103
9,448
6,202
5,826
4,964
55,917
122,653
43,276
68,010
55,471
170,498
124,943
156,375
196,502
141,449
40,766
34,477
54,754
78,019
34,650
148,136
135,910
77,131
229,293
74,175
971
137
0
2,389
7
7,485
19,848
17,756
116,086
28,684
36
37
38
39
40
Prince William County. . . . . .

Austin. . . . . . . . . . . . . . . . . . .
Baltimore. . . . . . . . . . . . . . . .
Fort Worth. . . . . . . . . . . . . . .
Nashville-Davidson County. .
Virginia
Texas
Maryland
Texas
Tennessee
342,335
308,235
497,385
269,552
334,276
42,178
37,131
53,350
46,697
46,101
66,187
56,699
78,579
51,958
67,763
33,190
6,263
37,998
4,996
5,447
61,192
52,126
105,796
43,187
62,032
139,588
156,016
221,662
122,714
152,933
40,699
53,795
42,292
52,685
40,359
97,709
69,008
72,998
24,857
83,074
36,931
124,202
62,503
740
264
28,343
49,760
5,529
30,649
32,355
41
42
43
44
45
Long Beach Unified. . . . . . . .

Milwaukee. . . . . . . . . . . . . . .
Anne Arundel County . . . . . .
Greenville County . . . . . . . . .
Alpine. . . . . . . . . . . . . . . . . . .
California
Wisconsin
Maryland
South Carolina
Utah
228,172
390,508
357,302
229,110
111,002
34,367
61,734
42,084
45,134
12,242
28,524
60,670
52,007
35,592
15,761
3,746
30,877
6,699
2,066
1,630
41,660
50,571
77,466
41,213
25,708
119,875
186,656
179,046
105,105
55,661
63,619
73,172
26,143
48,594
29,971
100,787
11,128
121,903
58,590
69,200
681
125,135
23,608
1,039
56
25,416
15,760
22,153
45,636
17,221
46
47
48
49
50
Fresno Unified. . . . . . . . . . . .
Guilford County. . . . . . . . . . .
Brevard County. . . . . . . . . . .
Fort Bend. . . . . . . . . . . . . . . .
Loudoun County . . . . . . . . . .
California
North Carolina
Florida
Texas
Virginia
249,410
223,347
194,378
183,410
283,140
37,463
41,962
23,397
32,242
46,518
50,829
22,884
44,515
19,588
41,318
6,739
4,755
5,170
3,844
7,787
36,717
40,383
35,111
31,861
50,278
117,662
113,363
86,185
95,875
137,239
52,674
35,427
31,880
29,747
24,574
67,472
55,306
20,097
14,051
133,795
1,877
3,941
0
1,095
2,600
14,221
41,653
22,581
48,434
34,533
U.S. Census Bureau
Table 16.
Rank
School system
For selected objectsCon.
State
Enrollment
70,556
70,411
70,407
68,205
68,109
Total
818,433
495,730
509,869
714,194
630,971
Total
736,858
440,269
464,921
561,055
556,810
Salaries
and
wages
461,729
252,525
273,670
384,445
332,953
Employee
benefits
166,258
115,855
132,240
74,321
108,699

InstructionCon.
Salaries
and
2
Total
wages
428,653
300,392
278,439
175,873
296,319
190,577
339,680
261,808
323,492
210,467
Employee
benefits
105,982
79,234
91,365
47,548
64,533
21
51
52
53
54
55
Virginia Beach. . . . . . . . . . . .
Davis County. . . . . . . . . . . . .
Granite. . . . . . . . . . . . . . . . . .
North East. . . . . . . . . . . . . . .
Pasco County . . . . . . . . . . . .
Virginia
Utah
Utah
Texas
Florida
56
57
58
59
60
Aldine. . . . . . . . . . . . . . . . . . .
Katy. . . . . . . . . . . . . . . . . . . .
Douglas County. . . . . . . . . . .
Washoe County. . . . . . . . . . .
Seminole County. . . . . . . . . .
Texas
Texas
Colorado
Nevada
Florida
67,381
67,213
66,230
65,550
64,851
627,397
680,203
620,662
611,803
557,447
568,046
555,134
542,392
556,529
527,327
396,849
394,589
320,751
339,782
317,783
60,174
62,472
99,803
132,222
95,535
339,848
358,155
314,090
304,921
330,653
272,114
276,889
215,349
207,720
222,530
42,604
43,229
67,220
81,724
63,620
61
62
63
64
65
Arlington . . . . . . . . . . . . . . . .
Mesa Unified. . . . . . . . . . . . .
Elk Grove Unified. . . . . . . . . .
El Paso . . . . . . . . . . . . . . . . .
Volusia County. . . . . . . . . . . .
Texas
Arizona
California
Texas
Florida
64,688
64,161
62,499
61,620
61,238
570,043
565,518
617,513
601,214
548,218
507,656
496,624
552,663
544,456
507,202
380,094
320,016
343,729
387,918
297,947
46,938
86,518
129,483
72,266
95,829
324,682
278,433
357,150
330,231
302,422
268,765
204,096
242,139
256,006
195,282
33,178
53,773
85,187
45,301
60,182
66
67
68
69
70
Knox County . . . . . . . . . . . . .
Chesterfield County. . . . . . . .
Mobile County. . . . . . . . . . . .
Osceola County. . . . . . . . . . .
San Francisco Unified. . . . . .
Tennessee
Virginia
Alabama
Florida
California
59,236
59,186
58,808
58,204
57,620
563,603
585,203
580,513
544,121
804,934
511,242
525,357
527,685
486,485
585,042
313,069
324,014
290,189
261,846
343,593
80,988
129,087
115,676
80,262
141,628
306,474
321,624
278,728
287,716
282,380
212,878
219,714
182,528
160,273
199,901
56,940
91,946
68,167
47,280
72,977
71
72
73
74
75
Garland. . . . . . . . . . . . . . . . .
Santa Ana Unified. . . . . . . . .
Conroe. . . . . . . . . . . . . . . . . .
Plano. . . . . . . . . . . . . . . . . . .
Pasadena . . . . . . . . . . . . . . .
Texas
California
Texas
Texas
Texas
57,616
57,499
55,009
54,822
54,535
509,278
586,643
519,231
599,184
648,871
470,882
523,206
404,480
460,499
483,155
331,848
319,165
293,460
327,009
341,636
51,722
113,466
47,037
44,080
52,833
280,707
315,764
254,882
300,646
293,054
219,570
213,907
203,426
241,130
232,787
32,648
72,655
31,394
31,830
34,344
76
77
78
79
80
Boston. . . . . . . . . . . . . . . . . .
Cherry Creek. . . . . . . . . . . . .
San Antonio. . . . . . . . . . . . . .
Capistrano Unified. . . . . . . . .
San Bernardino Unified. . . . .
Massachusetts
Colorado
Texas
California
California
54,300
54,228
53,857
53,833
53,785
1,361,931
598,955
734,415
401,638
608,634
1,315,773
507,268
522,703
384,449
528,735
695,117
339,370
331,820
250,067
303,832
242,694
90,394
86,720
86,128
110,028
804,567
341,223
296,416
254,468
295,713
458,934
248,868
208,896
180,850
190,794
172,573
65,142
52,105
59,321
59,734
81
82
83
84
85
Corona-Norco Unified. . . . . .
Winston-Salem/Forsyth. . . . .
Jordan. . . . . . . . . . . . . . . . . .
Howard County. . . . . . . . . . .
Lewisville. . . . . . . . . . . . . . . .
California
North Carolina
Utah
Maryland
Texas
53,782
53,413
53,355
52,806
52,801
469,465
508,256
361,760
922,802
618,093
431,824
459,619
307,259
818,087
436,618
285,704
294,986
180,353
493,655
302,858
74,517
99,933
75,355
204,803
44,553
276,821
300,882
184,957
548,106
277,372
204,658
209,446
119,321
362,790
223,414
45,540
69,930
51,754
153,535
32,866
86
87
88
89
90
Clayton County . . . . . . . . . . .
Cumberland County. . . . . . . .
Omaha. . . . . . . . . . . . . . . . . .
Wichita Unified. . . . . . . . . . . .
Henrico County. . . . . . . . . . .
Georgia
North Carolina
Nebraska
Kansas
Virginia
52,296
51,471
51,069
50,629
50,569
523,898
439,284
620,169
623,082
508,278
434,200
420,502
591,060
547,305
451,413
264,069
274,018
333,501
331,012
294,962
83,636
91,414
119,991
127,205
104,664
268,285
259,379
398,872
306,703
269,464
176,844
185,713
251,785
206,904
191,516
58,405
60,332
90,570
81,354
67,329
91
92
93
94
95
Seattle. . . . . . . . . . . . . . . . . .
Columbus . . . . . . . . . . . . . . .
Atlanta. . . . . . . . . . . . . . . . . .
Brownsville . . . . . . . . . . . . . .
Tucson Unified. . . . . . . . . . . .
Washington
Ohio
Georgia
Texas
Arizona
50,509
50,478
50,131
49,370
49,308
691,235
901,080
821,032
491,383
496,303
616,117
812,037
701,669
464,303
462,932
378,548
430,290
363,227
311,519
301,134
126,904
173,929
146,599
65,232
98,435
366,079
475,996
395,786
262,461
236,000
250,308
248,845
221,526
202,579
170,600
82,015
94,244
99,533
39,317
55,134
96
97
98
99
100
Detroit . . . . . . . . . . . . . . . . . .
San Juan Unified. . . . . . . . . .
Klein. . . . . . . . . . . . . . . . . . . .
Anchorage. . . . . . . . . . . . . . .
Portland. . . . . . . . . . . . . . . . .
Michigan
California
Texas
Alaska
Oregon
49,043
49,035
48,253
48,159
47,323
841,436
474,451
477,395
820,088
612,241
702,660
421,451
386,408
754,723
540,861
330,660
256,800
282,854
365,497
285,432
173,264
98,562
44,998
292,834
150,063
344,545
247,648
238,286
449,474
322,169
212,128
166,033
190,151
236,459
179,886
105,860
60,903
29,514
188,130
97,008
22
Table 16.
Rank
School system
State
Pupil
support
32,325
14,701
19,834
30,658
25,232
Support servicesCon.
School
General
Instructional
Other
adminisOther and
adminisstaff
current
tration
nonspecified
tration
support
spending
57,923
5,600
45,119
136,810
30,428
17,752
2,166
26,037
64,266
36,908
16,587
3,152
28,195
72,808
28,026
31,379
3,692
32,165
93,825
29,656
34,655
3,005
35,392
99,163
35,871
Capital
outlay
43,579
37,660
36,141
89,173
46,483
Intergovernmental
18,899
0
0
422
0
Interest
on debt
19,097
17,801
8,807
63,544
27,678
U.S. Census Bureau
51
52
53
54
55
Virginia Beach. . . . . . . . . . . .
Davis County. . . . . . . . . . . . .
Granite. . . . . . . . . . . . . . . . . .
North East. . . . . . . . . . . . . . .
Pasco County . . . . . . . . . . . .
Virginia
Utah
Utah
Texas
Florida
Total
277,777
124,922
140,576
191,719
197,447
56
57
58
59
60
Aldine. . . . . . . . . . . . . . . . . . .
Katy. . . . . . . . . . . . . . . . . . . .
Douglas County. . . . . . . . . . .
Washoe County. . . . . . . . . . .
Seminole County. . . . . . . . . .
Texas
Texas
Colorado
Nevada
Florida
182,094
171,503
200,952
226,271
165,785
29,550
27,629
20,518
44,355
24,054
17,520
21,092
23,543
32,623
21,644
3,539
4,328
3,379
9,348
4,801
33,066
31,090
38,980
36,059
30,313
98,419
87,364
114,532
103,886
84,973
46,104
25,476
27,350
25,337
30,889
41,238
64,367
37,452
30,955
21,008
501
206
1,330
612
0
17,612
60,496
39,488
23,707
9,112
61
62
63
64
65
Arlington . . . . . . . . . . . . . . . .
Mesa Unified. . . . . . . . . . . . .
Elk Grove Unified. . . . . . . . . .
El Paso . . . . . . . . . . . . . . . . .
Volusia County. . . . . . . . . . . .
Texas
Arizona
California
Texas
Florida
152,851
188,127
170,286
184,046
176,168
31,720
31,784
26,557
33,224
22,041
23,506
29,315
20,003
32,536
34,237
3,000
1,753
2,521
4,416
3,423
25,461
23,504
33,863
35,260
35,550
69,164
101,771
87,342
78,610
80,917
30,123
30,064
25,227
30,179
28,612
45,319
60,838
17,935
33,074
21,646
1,003
2
36,950
95
0
16,065
8,054
9,965
23,589
19,370
66
67
68
69
70
Knox County . . . . . . . . . . . . .
Chesterfield County. . . . . . . .
Mobile County. . . . . . . . . . . .
Osceola County. . . . . . . . . . .
San Francisco Unified. . . . . .
Tennessee
Virginia
Alabama
Florida
California
179,177
182,925
205,459
158,369
278,032
18,099
23,774
29,095
21,786
37,793
52,278
27,275
25,406
33,471
106,255
8,649
4,438
10,188
3,881
9,278
29,599
32,536
28,831
22,477
38,605
70,552
94,902
111,939
76,754
86,101
25,591
20,808
43,498
40,400
24,630
43,118
41,692
38,218
43,705
105,763
0
3,601
724
0
80,283
9,243
14,553
13,886
13,931
33,846
71
72
73
74
75
Garland. . . . . . . . . . . . . . . . .
Santa Ana Unified. . . . . . . . .
Conroe. . . . . . . . . . . . . . . . . .
Plano. . . . . . . . . . . . . . . . . . .
Pasadena . . . . . . . . . . . . . . .
Texas
California
Texas
Texas
Texas
159,171
175,303
133,555
137,346
156,297
26,348
23,399
20,694
24,054
25,123
27,879
29,983
12,615
17,964
20,286
4,828
1,952
3,376
5,151
2,479
27,471
33,350
24,325
23,591
31,731
72,645
86,619
72,545
66,586
76,678
31,004
32,139
16,043
22,507
33,804
22,801
43,555
69,252
58,573
137,442
957
4,827
594
36,480
690
14,638
15,055
44,905
43,632
27,584
76
77
78
79
80
Boston. . . . . . . . . . . . . . . . . .
Cherry Creek. . . . . . . . . . . . .
San Antonio. . . . . . . . . . . . . .
Capistrano Unified. . . . . . . . .
San Bernardino Unified. . . . .
Massachusetts
Colorado
Texas
California
California
451,802
150,470
178,424
119,676
191,086
70,936
27,234
32,137
20,822
30,710
108,852
19,411
30,590
12,131
22,474
18,068
5,286
2,852
1,921
2,992
41,258
23,632
29,709
26,351
41,388
212,688
74,907
83,136
58,451
93,522
59,404
15,575
47,863
10,305
41,936
27,742
69,340
179,472
2,762
71,691
4,917
30
1,399
13,447
15
13,499
22,317
30,841
980
8,193
81
82
83
84
85
Corona-Norco Unified. . . . . .
Winston-Salem/Forsyth. . . . .
Jordan. . . . . . . . . . . . . . . . . .
Howard County. . . . . . . . . . .
Lewisville. . . . . . . . . . . . . . . .
California
North Carolina
Utah
Maryland
Texas
137,969
136,828
97,539
250,239
135,837
24,287
25,627
9,646
38,470
22,616
14,956
13,621
14,880
37,677
16,591
1,766
2,167
1,941
4,669
3,888
29,458
30,389
19,978
56,482
26,379
67,502
65,024
51,094
112,941
66,363
17,034
21,909
24,763
19,742
23,409
23,905
18,115
50,573
87,430
124,987
120
1,859
605
714
415
13,616
28,663
3,323
16,571
56,073
86
87
88
89
90
Clayton County . . . . . . . . . . .
Cumberland County. . . . . . . .
Omaha. . . . . . . . . . . . . . . . . .
Wichita Unified. . . . . . . . . . . .
Henrico County. . . . . . . . . . .
Georgia
North Carolina
Nebraska
Kansas
Virginia
131,902
132,569
162,441
217,091
162,109
19,759
21,469
10,567
46,918
21,049
21,545
19,187
12,205
29,497
28,629
3,076
1,723
7,884
4,833
5,854
22,053
29,260
26,122
35,941
28,113
65,469
60,930
105,663
99,902
78,464
34,013
28,554
29,747
23,511
19,840
89,698
10,337
16,744
54,360
41,067
0
2,155
3,767
0
2,343
0
6,290
8,598
21,417
13,455
91
92
93
94
95
Seattle. . . . . . . . . . . . . . . . . .
Columbus . . . . . . . . . . . . . . .
Atlanta. . . . . . . . . . . . . . . . . .
Brownsville . . . . . . . . . . . . . .
Tucson Unified. . . . . . . . . . . .
Washington
Ohio
Georgia
Texas
Arizona
230,721
303,136
280,483
162,779
205,570
40,786
56,638
35,437
24,770
46,789
26,323
52,105
51,507
30,214
46,490
9,641
8,118
13,731
1,947
5,396
40,743
38,188
42,214
24,574
18,876
113,228
148,087
137,594
81,274
88,019
19,317
32,905
25,400
39,063
21,362
72,676
43,020
112,874
19,875
20,311
0
23,925
0
507
185
2,442
22,098
6,489
6,698
12,875
96
97
98
99
100
Detroit . . . . . . . . . . . . . . . . . .
San Juan Unified. . . . . . . . . .
Klein. . . . . . . . . . . . . . . . . . . .
Anchorage. . . . . . . . . . . . . . .
Portland. . . . . . . . . . . . . . . . .
Michigan
California
Texas
Alaska
Oregon
310,321
156,520
125,785
281,816
198,772
52,231
18,251
23,488
81,183
46,136
53,011
30,916
17,634
30,309
23,003
7,739
4,876
3,259
4,772
5,933
36,994
36,088
23,361
44,457
32,663
160,346
66,389
58,043
121,095
91,037
47,794
17,283
22,337
23,433
19,920
14,046
30,627
55,511
49,774
36,135
0
716
866
0
324
124,730
21,657
34,610
15,591
34,921
1
Enrollments reflect fall 2013 memberships reported to the National Center for Education Statistics on the Common Core of Data (CCD) agency universe fileLocal Education Agency (School District) Universe Survey: School Year 201314, 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
Note: 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. 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
Table 17.
Percentage Distribution of Revenue of the 100 Largest Public Elementary-Secondary School

Systems in the United States by Enrollment: Fiscal Year 2014Con.
Federal sources
Rank
School system
State sources
State
Enrollment1
Total
Total2
Title I
Total2
General
formula
assistance
Total2
Local sources
Taxes
and
parent
Other
governlocal
ment
governcontribuments
tions
Charges
1
2
3
4
5
New York City. . . . . . . . . . . . . .

Los Angeles Unified. . . . . . . . .
Chicago. . . . . . . . . . . . . . . . . .
Miami-Dade County. . . . . . . . .
Clark County. . . . . . . . . . . . . .
New York
California
Illinois
Florida
Nevada
989,012
653,826
396,641
356,233
320,532
100.0
100.0
100.0
100.0
100.0
7.5
12.2
16.1
14.6
9.0
3.0
3.3
6.9
4.2
2.8
38.6
62.3
38.9
34.0
62.7
25.8
47.3
31.2
12.2
23.6
53.9
25.5
45.0
51.5
28.3
47.4
20.1
40.7
45.5
26.2
Z
1.7
0.4
Z
0.1
0.3
1.3
0.2
4.3
0.9
6
7
8
9
10
Broward County. . . . . . . . . . . .
Houston. . . . . . . . . . . . . . . . . .
Hillsborough County . . . . . . . .
Orange County . . . . . . . . . . . .
Hawaii Public Schools. . . . . . .
Florida
Texas
Florida
Florida
Hawaii
262,666
211,552
203,439
187,092
186,825
100.0
100.0
100.0
100.0
100.0
10.9
13.7
15.1
10.4
10.6
2.9
4.8
3.1
2.5
1.9
39.8
19.7
50.2
37.1
87.3
17.4
14.8
22.9
16.4
39.9
49.3
66.5
34.6
52.5
2.0
41.7
62.9
27.9
44.9
Z
Z
0.1
Z
Z
Z
5.0
0.6
3.1
3.1
1.4
11
12
13
14
15
Fairfax County. . . . . . . . . . . . .
Palm Beach County. . . . . . . . .
Gwinnett County . . . . . . . . . . .
Dallas. . . . . . . . . . . . . . . . . . . .
Wake County. . . . . . . . . . . . . .
Virginia
Florida
Georgia
Texas
North Carolina
183,417
182,895
169,150
159,713
153,534
100.0
100.0
100.0
100.0
100.0
4.3
9.8
8.3
16.7
7.0
.7
2.9
2.3
4.9
1.8
22.2
26.7
46.5
22.8
53.2
17.0
8.9
30.0
20.0
52.7
73.5
63.5
45.2
60.5
39.9
68.4
53.9
38.7
58.4
37.1
1.7
Z
1.5
Z
Z
2.1
6.7
3.0
0.6
2.1
16
17
18
19
20
Montgomery County . . . . . . . .
Shelby County. . . . . . . . . . . . .
Charlotte/Mecklenburg . . . . . .
Philadelphia. . . . . . . . . . . . . . .
San Diego Unified. . . . . . . . . .
Maryland
Tennessee
North Carolina
Pennsylvania
California
151,295
149,832
142,991
137,674
130,303
100.0
100.0
100.0
100.0
100.0
4.0
14.1
9.7
10.1
8.8
.9
5.1
2.8
4.4
2.4
28.2
43.7
50.1
51.4
27.9
12.0
41.9
49.1
35.7
14.9
67.8
42.2
40.2
38.5
63.3
66.5
36.8
36.6
32.6
44.8
Z
Z
Z
0.5
8.1
0.9
3.1
2.2
0.1
1.0
21
22
23
24
25
Duval County. . . . . . . . . . . . . .
Prince Georges County. . . . . .
Cypress-Fairbanks. . . . . . . . . .
Cobb County. . . . . . . . . . . . . .
Baltimore County. . . . . . . . . . .
Florida
Maryland
Texas
Georgia
Maryland
127,653
125,136
111,440
110,001
108,191
100.0
100.0
100.0
100.0
100.0
14.2
6.8
8.0
6.8
5.7
3.9
1.6
1.4
1.7
1.5
48.4
52.5
38.6
39.6
42.7
24.7
25.4
35.2
36.9
21.6
37.4
40.8
53.4
53.6
51.5
31.3
36.9
48.8
45.5
50.2
Z
Z
0.1
1.9
0.2
4.6
1.2
3.5
5.4
0.8
26
27
28
29
30
Pinellas County. . . . . . . . . . . .
Northside. . . . . . . . . . . . . . . . .
Jefferson County. . . . . . . . . . .
DeKalb County . . . . . . . . . . . .
Polk County. . . . . . . . . . . . . . .
Florida
Texas
Kentucky
Georgia
Florida
103,411
102,129
100,529
99,388
97,953
100.0
100.0
100.0
100.0
100.0
12.5
9.3
11.5
11.8
12.4
3.6
1.7
3.0
3.9
2.9
34.4
37.9
39.8
39.2
54.8
13.9
32.9
21.5
24.0
27.1
53.1
52.8
48.7
49.0
32.9
48.4
48.4
46.5
43.2
25.7
Z
Z
0.1
1.9
Z
2.9
3.5
1.0
0.3
5.4
31
32
33
34
35
Fulton County . . . . . . . . . . . . .
Albuquerque . . . . . . . . . . . . . .
Lee County . . . . . . . . . . . . . . .
Denver. . . . . . . . . . . . . . . . . . .
Jefferson County. . . . . . . . . . .
Georgia
New Mexico
Florida
Colorado
Colorado
95,232
93,202
87,425
86,046
86,011
100.0
100.0
100.0
100.0
100.0
6.1
10.1
11.9
11.2
6.1
1.9
2.3
2.7
2.8
1.1
30.0
71.7
32.0
28.7
41.7
18.7
66.5
11.8
25.4
37.7
63.8
18.2
56.1
60.1
52.1
55.3
15.8
50.7
49.0
43.5
4.1
Z
Z
0.3
0.3
1.9
1.0
4.5
4.1
7.1
36
37
38
39
40
Prince William County. . . . . . .

Austin. . . . . . . . . . . . . . . . . . . .
Baltimore. . . . . . . . . . . . . . . . .
Fort Worth. . . . . . . . . . . . . . . .
Nashville-Davidson County. . .
Virginia
Texas
Maryland
Texas
Tennessee
85,451
85,372
84,730
84,588
82,806
100.0
100.0
100.0
100.0
100.0
5.3
12.7
11.8
13.6
12.0
.8
2.8
4.2
3.6
3.0
42.2
6.9
67.6
40.7
28.9
30.6
3.3
26.3
34.9
26.8
52.5
80.5
20.6
45.7
59.2
45.4
78.2
19.4
42.5
55.9
3.7
Z
Z
Z
0.1
2.1
1.0
0.2
1.3
2.0
41
42
43
44
45
Long Beach Unified. . . . . . . . .

Milwaukee. . . . . . . . . . . . . . . .
Anne Arundel County . . . . . . .
Greenville County . . . . . . . . . .
Alpine. . . . . . . . . . . . . . . . . . . .
California
Wisconsin
Maryland
South Carolina
Utah
81,155
78,516
78,489
74,475
73,975
100.0
100.0
100.0
100.0
100.0
12.3
16.3
5.0
8.6
6.5
2.7
7.2
.9
2.7
1.1
67.5
59.2
36.9
50.2
62.0
52.5
45.8
17.8
14.5
37.5
20.2
24.5
58.1
41.1
31.5
14.5
21.4
56.9
30.5
27.8
1.9
1.3
Z
4.0
0.1
0.9
1.0
0.9
4.4
2.2
46
47
48
49
50
Fresno Unified. . . . . . . . . . . . .
Guilford County. . . . . . . . . . . .
Brevard County. . . . . . . . . . . .
Fort Bend. . . . . . . . . . . . . . . . .
Loudoun County . . . . . . . . . . .
California
North Carolina
Florida
Texas
Virginia
73,353
72,081
71,232
70,931
70,759
100.0
100.0
100.0
100.0
100.0
14.3
13.0
11.1
6.1
2.1
5.6
3.6
2.4
1.0
.1
70.7
50.0
49.3
37.7
25.9
55.2
49.2
22.6
33.3
20.1
15.0
37.0
39.7
56.2
72.0
11.5
33.7
33.3
51.4
69.1
1.1
Z
Z
Z
0.4
0.3
1.9
4.2
3.8
2.1
51
52
53
54
55
Virginia Beach. . . . . . . . . . . . .
Davis County. . . . . . . . . . . . . .
Granite. . . . . . . . . . . . . . . . . . .
North East. . . . . . . . . . . . . . . .
Pasco County . . . . . . . . . . . . .
Virginia
Utah
Utah
Texas
Florida
70,556
70,411
70,407
68,205
68,109
100.0
100.0
100.0
100.0
100.0
7.8
7.9
11.5
8.0
10.6
1.4
.8
3.1
1.6
2.4
42.8
56.6
55.2
27.5
53.9
31.6
35.2
33.9
23.6
26.4
49.3
35.4
33.3
64.5
35.5
44.6
29.0
29.6
60.4
28.6
2.5
Z
Z
0.1
Z
1.7
2.1
1.5
3.1
4.0
56
57
58
59
60
Aldine. . . . . . . . . . . . . . . . . . . .
Katy. . . . . . . . . . . . . . . . . . . . .
Douglas County. . . . . . . . . . . .
Washoe County. . . . . . . . . . . .
Seminole County. . . . . . . . . . .
Texas
Texas
Colorado
Nevada
Florida
67,381
67,213
66,230
65,550
64,851
100.0
100.0
100.0
100.0
100.0
14.3
5.6
2.5
10.4
9.4
4.0
.7
.1
2.6
1.4
54.7
36.9
45.5
63.7
47.3
49.3
31.7
42.6
26.8
22.9
31.0
57.5
52.1
25.9
43.3
28.8
52.9
39.0
22.5
37.8
Z
Z
0.6
Z
Z
0.7
3.6
9.1
1.2
3.9

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 2014Con.
Federal sources
Rank
School system
State sources
State
Total2
45.5
42.2
68.2
49.6
44.3
General
formula
assistance
40.2
41.6
52.2
44.2
19.7
Total2
43.9
45.7
23.1
33.7
45.1
Local sources
Taxes
and
parent
Other
governlocal
ment
governcontribuments
tions
41.3
Z
28.7
4.9
13.6
5.9
32.0
Z
40.1
0.1
61
62
63
64
65
Arlington . . . . . . . . . . . . . . . . .
Mesa Unified. . . . . . . . . . . . . .
Elk Grove Unified. . . . . . . . . . .
El Paso . . . . . . . . . . . . . . . . . .
Volusia County. . . . . . . . . . . . .
Texas
Arizona
California
Texas
Florida
Enrollment1
64,688
64,161
62,499
61,620
61,238
66
67
68
69
70
Knox County . . . . . . . . . . . . . .
Chesterfield County. . . . . . . . .
Mobile County. . . . . . . . . . . . .
Osceola County. . . . . . . . . . . .
San Francisco Unified. . . . . . .
Tennessee
Virginia
Alabama
Florida
California
59,236
59,186
58,808
58,204
57,620
100.0
100.0
100.0
100.0
100.0
10.8
4.8
14.3
11.4
8.4
2.5
.9
4.6
2.4
2.3
34.4
46.0
54.1
51.7
25.4
32.4
35.2
44.7
25.1
16.1
54.9
49.2
31.7
36.9
66.2
46.4
45.2
22.0
27.1
52.0
Z
0.4
2.6
Z
0.5
6.0
2.4
2.2
3.5
1.5
71
72
73
74
75
Garland. . . . . . . . . . . . . . . . . .
Santa Ana Unified. . . . . . . . . .
Conroe. . . . . . . . . . . . . . . . . . .
Plano. . . . . . . . . . . . . . . . . . . .
Pasadena . . . . . . . . . . . . . . . .
Texas
California
Texas
Texas
Texas
57,616
57,499
55,009
54,822
54,535
100.0
100.0
100.0
100.0
100.0
9.2
12.6
6.2
4.8
12.6
2.3
3.4
1.5
.7
3.0
56.8
62.2
31.0
8.0
58.7
50.2
45.0
26.4
3.6
51.5
34.0
25.2
62.8
87.2
28.8
30.4
18.2
60.2
81.7
24.9
0.1
4.0
Z
Z
Z
2.8
0.5
2.0
4.4
1.7
76
77
78
79
80
Boston. . . . . . . . . . . . . . . . . . .
Cherry Creek. . . . . . . . . . . . . .
San Antonio. . . . . . . . . . . . . . .
Capistrano Unified. . . . . . . . . .
San Bernardino Unified. . . . . .
Massachusetts
Colorado
Texas
California
California
54,300
54,228
53,857
53,833
53,785
100.0
100.0
100.0
100.0
100.0
8.2
4.7
21.2
4.9
12.8
3.1
.8
4.4
1.0
5.4
25.4
40.6
49.6
30.5
75.0
14.9
37.4
42.6
16.2
54.8
66.4
54.7
29.3
64.5
12.3
64.3
47.2
27.7
57.9
6.9
0.1
0.1
Z
1.0
2.2
1.2
6.8
0.6
1.8
0.3
81
82
83
84
85
Corona-Norco Unified. . . . . . .
Winston-Salem/Forsyth. . . . . .
Jordan. . . . . . . . . . . . . . . . . . .
Howard County. . . . . . . . . . . .
Lewisville. . . . . . . . . . . . . . . . .
California
North Carolina
Utah
Maryland
Texas
53,782
53,413
53,355
52,806
52,801
100.0
100.0
100.0
100.0
100.0
7.0
11.1
6.5
2.5
5.2
1.9
3.5
.8
.5
.6
66.3
52.3
60.0
32.2
22.6
49.5
51.5
34.6
17.0
18.4
26.7
36.6
33.5
65.3
72.2
21.3
33.5
29.1
63.9
66.7
3.2
Z
Z
Z
0.1
0.9
1.1
2.6
0.8
4.1
86
87
88
89
90
Clayton County . . . . . . . . . . . .
Cumberland County. . . . . . . . .
Omaha. . . . . . . . . . . . . . . . . . .
Wichita Unified. . . . . . . . . . . . .
Henrico County. . . . . . . . . . . .
Georgia
North Carolina
Nebraska
Kansas
Virginia
52,296
51,471
51,069
50,629
50,569
100.0
100.0
100.0
100.0
100.0
13.9
13.8
13.0
11.9
6.9
3.7
3.7
2.0
3.6
2.1
51.1
58.3
37.4
61.1
46.1
35.6
57.9
30.6
46.6
34.7
35.0
28.0
49.6
27.0
47.0
30.5
24.7
47.4
22.9
44.5
1.1
Z
0.4
2.0
0.3
1.9
2.1
0.9
0.8
2.0
91
92
93
94
95
Seattle. . . . . . . . . . . . . . . . . . .
Columbus . . . . . . . . . . . . . . . .
Atlanta. . . . . . . . . . . . . . . . . . .
Brownsville . . . . . . . . . . . . . . .
Tucson Unified. . . . . . . . . . . . .
Washington
Ohio
Georgia
Texas
Arizona
50,509
50,478
50,131
49,370
49,308
100.0
100.0
100.0
100.0
100.0
6.5
10.4
12.1
19.6
16.3
1.4
5.0
4.7
5.3
5.6
46.3
38.1
20.7
67.8
31.5
34.0
34.2
12.3
61.4
30.9
47.2
51.5
67.2
12.6
52.2
40.3
48.9
63.0
11.5
40.1
Z
1.1
1.5
Z
3.5
2.5
0.8
0.7
0.5
1.6
96
97
98
99
100
Detroit . . . . . . . . . . . . . . . . . . .
San Juan Unified. . . . . . . . . . .
Klein. . . . . . . . . . . . . . . . . . . . .
Anchorage. . . . . . . . . . . . . . . .
Portland. . . . . . . . . . . . . . . . . .
Michigan
California
Texas
Alaska
Oregon
49,043
49,035
48,253
48,159
47,323
100.0
100.0
100.0
100.0
100.0
25.4
9.2
6.5
9.8
7.9
13.6
2.5
1.3
2.0
2.4
46.3
60.6
47.0
63.3
32.9
30.0
46.4
40.3
42.3
30.0
28.2
30.3
46.4
26.9
59.2
21.3
24.7
41.5
24.9
50.6
3.9
0.9
Z
Z
2.6
1.8
1.4
3.7
1.3
3.5
Total
100.0
100.0
100.0
100.0
100.0
Total2
10.7
12.1
8.8
16.7
10.5
Title I
2.4
4.2
1.9
4.7
3.0
Charges
1.4
2.9
0.7
1.1
3.8
Z Represents zero or rounds to zero.

1
Enrollments reflect fall 2013 memberships reported to the National Center for Education Statistics on the Common Core of Data (CCD) agency universe fileLocal Education Agency (School
District) Universe Survey: School Year 201314, 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
Note: 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 Hawaiis 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. 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


U.S. Census Bureau
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 2014Con.

Rank
School system
1
2
3
4
5
New York City. . . . . . . . . . . . . . . . . . . . .

Chicago. . . . . . . . . . . . . . . . . . . . . . . . .
Clark County. . . . . . . . . . . . . . . . . . . . .
6
7
8
9
10
Broward County. . . . . . . . . . . . . . . . . . .
Houston. . . . . . . . . . . . . . . . . . . . . . . . .
Orange County . . . . . . . . . . . . . . . . . . .
11
12
13
14
15
Fairfax County. . . . . . . . . . . . . . . . . . . .
Gwinnett County . . . . . . . . . . . . . . . . . .
Dallas. . . . . . . . . . . . . . . . . . . . . . . . . . .
Wake County. . . . . . . . . . . . . . . . . . . . .
16
17
18
19
20
Shelby County. . . . . . . . . . . . . . . . . . . .
Philadelphia. . . . . . . . . . . . . . . . . . . . . .
21
22
23
24
25
Duval County. . . . . . . . . . . . . . . . . . . . .
Cobb County. . . . . . . . . . . . . . . . . . . . .
26
27
28
29
30
Pinellas County. . . . . . . . . . . . . . . . . . .
Northside. . . . . . . . . . . . . . . . . . . . . . . .
DeKalb County . . . . . . . . . . . . . . . . . . .
Polk County. . . . . . . . . . . . . . . . . . . . . .
31
32
33
34
35
Fulton County . . . . . . . . . . . . . . . . . . . .
Albuquerque . . . . . . . . . . . . . . . . . . . . .
Lee County . . . . . . . . . . . . . . . . . . . . . .
Denver. . . . . . . . . . . . . . . . . . . . . . . . . .
36
37
38
39
40

Austin. . . . . . . . . . . . . . . . . . . . . . . . . . .
Baltimore. . . . . . . . . . . . . . . . . . . . . . . .
Fort Worth. . . . . . . . . . . . . . . . . . . . . . .
41
42
43
44
45

Milwaukee. . . . . . . . . . . . . . . . . . . . . . .
Alpine. . . . . . . . . . . . . . . . . . . . . . . . . . .
46
47
48
49
50
Fresno Unified. . . . . . . . . . . . . . . . . . . .
Guilford County. . . . . . . . . . . . . . . . . . .
Brevard County. . . . . . . . . . . . . . . . . . .
Fort Bend. . . . . . . . . . . . . . . . . . . . . . . .
Loudoun County . . . . . . . . . . . . . . . . . .
State
New York
California
Illinois
Florida
Nevada
Florida
Texas
Florida
Florida
Hawaii
Virginia
Florida
Georgia
Texas
North Carolina
Maryland
Tennessee
North Carolina
Pennsylvania
California
Florida
Maryland
Texas
Georgia
Maryland
Florida
Texas
Kentucky
Georgia
Florida
Georgia
New Mexico
Florida
Colorado
Colorado
Virginia
Texas
Maryland
Texas
Tennessee
California
Wisconsin
Maryland
South Carolina
Utah
California
North Carolina
Florida
Texas
Virginia
Enrollment1
989,012
653,826
396,641
356,233
320,532
262,666
211,552
203,439
187,092
186,825
183,417
182,895
169,150
159,713
153,534
151,295
149,832
142,991
137,674
130,303
127,653
125,136
111,440
110,001
108,191
103,411
102,129
100,529
99,388
97,953
95,232
93,202
87,425
86,046
86,011
85,451
85,372
84,730
84,588
82,806
81,155
78,516
78,489
74,475
73,975
73,353
72,081
71,232
70,931
70,759
Total2
21,154
10,851
13,522
9,106
8,074
8,553
8,451
8,685
8,726
12,458
13,710
9,500
9,270
8,609
7,810
15,181
9,221
8,318
10,352
9,681
8,831
13,994
7,184
8,651
13,338
9,080
8,099
11,289
8,847
8,610
9,638
9,302
8,830
10,564
8,685
10,216
9,661
15,564
8,641
10,279
8,884
12,328
13,167
8,363
5,634
9,665
9,227
8,080
7,691
12,485
Salaries
and
wages
11,050
6,137
6,316
5,106
4,833
4,778
5,374
5,493
4,868
6,815
8,787
5,433
5,398
5,906
5,061
9,654
5,769
5,225
5,280
5,865
4,442
8,298
5,430
5,556
7,829
5,573
5,845
7,492
5,640
4,474
5,959
6,110
4,770
7,297
5,724
6,730
6,495
8,078
6,310
5,907
5,720
6,313
7,597
5,129
3,082
5,733
5,772
4,891
5,439
7,617
Employee
benefits
6,253
2,735
3,350
1,750
1,916
1,431
895
1,420
1,675
2,585
3,553
1,725
1,792
863
1,716
4,521
1,689
1,712
2,943
2,540
1,500
3,627
749
1,985
3,723
1,741
1,018
2,568
1,791
1,489
2,116
1,876
1,428
1,275
1,541
2,224
1,626
3,789
787
2,301
2,224
3,625
3,462
1,794
1,788
2,326
1,954
1,342
997
3,455
Total2
16,020
6,456
8,915
5,894
4,685
5,446
4,931
5,296
5,112
7,464
8,394
6,070
5,281
4,877
5,075
9,760
5,673
5,182
6,071
5,682
5,390
8,212
4,704
5,629
8,128
5,621
5,169
5,945
5,269
5,512
5,801
5,170
5,305
5,626
4,887
5,752
5,624
9,194
4,973
5,767
5,686
6,782
8,287
4,664
3,819
5,670
5,637
4,947
4,778
8,145
Current spending
Instruction
Support services
General
InstrucSalaries
adminisand Employee
Pupil tional staff
tration
support
wages
benefits
Total2
support
9,244
5,421
4,626
128
83
91
4,014
1,714
3,794
474
681
63
4,346
2,655
4,129
717
565
352
3,268
1,077
2,758
377
445
60
3,068
1,213
3,051
379
499
73
3,045
885
2,745
422
378
58
3,552
547
3,024
339
459
72
3,556
885
2,884
394
722
71
2,959
966
3,154
254
844
81
4,711
1,738
4,289
1,120
420
53
5,752
2,281
4,793
780
942
64
3,501
1,074
3,028
298
658
83
3,640
1,299
3,506
363
325
51
3,874
557
3,173
458
577
72
3,626
1,209
2,434
396
222
40
6,466
3,061
5,084
594
1,104
72
3,926
1,209
3,076
436
608
183
3,513
1,149
2,708
347
241
94
3,696
1,944
3,760
339
229
276
3,721
1,531
3,572
755
452
57
3,079
1,035
3,030
514
580
60
5,357
2,284
5,232
676
588
99
3,852
535
2,049
320
273
50
3,834
1,439
2,541
358
386
92
5,125
2,542
4,835
711
556
105
3,646
1,089
2,934
394
472
63
4,039
670
2,484
386
421
46
4,328
1,456
4,788
507
1,207
36
3,648
1,261
2,998
347
499
147
2,994
938
2,621
372
489
70
3,995
1,356
3,409
512
476
43
3,671
1,268
3,763
756
249
101
2,958
867
3,097
312
430
71
4,351
769
4,486
347
998
68
3,539
947
3,399
423
629
58
4,122
1,340
4,006
494
775
388
4,113
997
3,610
435
664
73
5,323
2,587
5,870
630
927
448
3,994
502
3,187
552
614
59
3,754
1,500
4,037
557
818
66
3,733
1,358
2,812
423
351
46
4,054
2,323
4,974
786
773
393
5,250
2,449
4,552
536
663
85
3,289
1,140
3,076
606
478
28
2,270
1,306
1,501
165
213
22
3,696
1,416
3,400
511
693
92
3,962
1,320
3,099
582
317
66
3,162
824
2,729
328
625
73
3,674
679
2,586
455
276
54
5,267
2,352
4,001
657
584
110
School
administration
509
707
429
444
594
485
575
462
544
806
820
527
670
499
500
1,039
664
590
442
620
451
903
357
527
1,030
514
433
841
539
390
587
1,316
495
790
645
716
611
1,249
511
749
513
644
987
553
348
501
560
493
449
711
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 2014Con.

Rank
School system
51
52
53
54
55
State
U.S. Census Bureau
56
57
58
59
60
Virginia Beach. . . . . . . . . . . . . . . . . . . .
Davis County. . . . . . . . . . . . . . . . . . . . .
Granite. . . . . . . . . . . . . . . . . . . . . . . . . .
North East. . . . . . . . . . . . . . . . . . . . . . .
Pasco County . . . . . . . . . . . . . . . . . . . .
Aldine. . . . . . . . . . . . . . . . . . . . . . . . . . .
Katy. . . . . . . . . . . . . . . . . . . . . . . . . . . .
Douglas County. . . . . . . . . . . . . . . . . . .
Washoe County. . . . . . . . . . . . . . . . . . .
Seminole County. . . . . . . . . . . . . . . . . .
61
62
63
64
65
Arlington . . . . . . . . . . . . . . . . . . . . . . . .
Mesa Unified. . . . . . . . . . . . . . . . . . . . .
El Paso . . . . . . . . . . . . . . . . . . . . . . . . .
Volusia County. . . . . . . . . . . . . . . . . . . .
66
67
68
69
70
Knox County . . . . . . . . . . . . . . . . . . . . .
Mobile County. . . . . . . . . . . . . . . . . . . .
Osceola County. . . . . . . . . . . . . . . . . . .
71
72
73
74
75
76
77
78
79
80
Garland. . . . . . . . . . . . . . . . . . . . . . . . .
Conroe. . . . . . . . . . . . . . . . . . . . . . . . . .
Plano. . . . . . . . . . . . . . . . . . . . . . . . . . .
Pasadena . . . . . . . . . . . . . . . . . . . . . . .
Boston. . . . . . . . . . . . . . . . . . . . . . . . . .
Cherry Creek. . . . . . . . . . . . . . . . . . . . .
San Antonio. . . . . . . . . . . . . . . . . . . . . .
81
82
83
84
85
Jordan. . . . . . . . . . . . . . . . . . . . . . . . . .
Howard County. . . . . . . . . . . . . . . . . . .
Lewisville. . . . . . . . . . . . . . . . . . . . . . . .
86
87
88
89
90
Clayton County . . . . . . . . . . . . . . . . . . .
Omaha. . . . . . . . . . . . . . . . . . . . . . . . . .
Wichita Unified. . . . . . . . . . . . . . . . . . . .
Henrico County. . . . . . . . . . . . . . . . . . .
91
92
93
94
95
Seattle. . . . . . . . . . . . . . . . . . . . . . . . . .
Columbus . . . . . . . . . . . . . . . . . . . . . . .
Atlanta. . . . . . . . . . . . . . . . . . . . . . . . . .
Brownsville . . . . . . . . . . . . . . . . . . . . . .
Tucson Unified. . . . . . . . . . . . . . . . . . . .
Virginia
Utah
Utah
Texas
Florida
Texas
Texas
Colorado
Nevada
Florida
Texas
Arizona
California
Texas
Florida
Tennessee
Virginia
Alabama
Florida
California
Texas
California
Texas
Texas
Texas
Massachusetts
Colorado
Texas
California
California
California
North Carolina
Utah
Maryland
Texas
Georgia
North Carolina
Nebraska
Kansas
Virginia
Washington
Ohio
Georgia
Texas
Arizona
96
97
98
99
100
Detroit . . . . . . . . . . . . . . . . . . . . . . . . . .
San Juan Unified. . . . . . . . . . . . . . . . . .
Klein. . . . . . . . . . . . . . . . . . . . . . . . . . . .
Anchorage. . . . . . . . . . . . . . . . . . . . . . .
Portland. . . . . . . . . . . . . . . . . . . . . . . . .
Michigan
California
Texas
Alaska
Oregon
Enrollment1
70,556
70,411
70,407
68,205
68,109
67,381
67,213
66,230
65,550
64,851
64,688
64,161
62,499
61,620
61,238
59,236
59,186
58,808
58,204
57,620
57,616
57,499
55,009
54,822
54,535
54,300
54,228
53,857
53,833
53,785
53,782
53,413
53,355
52,806
52,801
52,296
51,471
51,069
50,629
50,569
50,509
50,478
50,131
49,370
49,308
Total2
10,413
6,250
6,588
8,213
8,125
8,405
8,246
8,182
8,451
8,074
7,793
7,674
8,796
8,784
8,209
8,614
8,855
8,884
8,211
10,153
8,135
9,098
7,347
8,374
8,776
21,567
9,341
9,550
7,118
9,538
8,004
8,587
5,643
15,358
8,184
8,293
8,087
11,565
10,810
8,890
12,173
13,585
12,994
9,257
9,330
Salaries
and
wages
6,544
3,586
3,887
5,637
4,889
5,890
5,871
4,843
5,184
4,900
5,876
4,988
5,500
6,295
4,865
5,285
5,475
4,935
4,499
5,963
5,760
5,551
5,335
5,965
6,265
12,801
6,258
6,161
4,645
5,649
5,312
5,523
3,380
9,348
5,736
5,050
5,324
6,530
6,538
5,833
7,495
8,524
7,246
6,310
6,107
Employee
benefits
2,356
1,645
1,878
1,090
1,596
893
929
1,507
2,017
1,473
726
1,348
2,072
1,173
1,565
1,367
2,181
1,967
1,379
2,458
898
1,973
855
804
969
4,470
1,667
1,610
1,600
2,046
1,386
1,871
1,412
3,878
844
1,599
1,776
2,350
2,512
2,070
2,513
3,446
2,924
1,321
1,996
Total2
6,075
3,954
4,209
4,980
4,750
5,044
5,329
4,742
4,652
5,099
5,019
4,319
5,714
5,359
4,938
5,174
5,434
4,733
4,943
4,901
4,872
5,492
4,633
5,484
5,374
12,250
6,292
5,504
4,727
5,498
5,147
5,633
3,467
10,380
5,253
5,130
5,039
7,810
6,057
5,329
7,248
7,088
6,909
5,316
4,786
49,043
49,035
48,253
48,159
47,323
14,197
8,535
7,991
15,596
10,952
6,742
5,237
5,862
7,589
6,032
3,533
2,010
933
6,081
3,171
7,025
5,050
4,938
9,333
6,397
Current spending
Instruction
Support services
General
InstrucSalaries
adminisand Employee
Pupil tional staff
tration
support
wages
benefits
Total2
support
4,257
1,502
3,937
458
821
79
2,498
1,125
1,774
209
252
31
2,707
1,298
1,997
282
236
45
3,839
697
2,811
449
460
54
3,090
947
2,899
370
509
44
4,038
632
2,702
439
260
53
4,120
643
2,552
411
314
64
3,252
1,015
3,034
310
355
51
3,169
1,247
3,452
677
498
143
3,431
981
2,556
371
334
74
4,155
513
2,363
490
363
46
3,181
838
2,932
495
457
27
3,874
1,363
2,725
425
320
40
4,155
735
2,987
539
528
72
3,189
983
2,877
360
559
56
3,594
961
3,025
306
883
146
3,712
1,554
3,091
402
461
75
3,104
1,159
3,494
495
432
173
2,754
812
2,721
374
575
67
3,469
1,267
4,825
656
1,844
161
3,811
567
2,763
457
484
84
3,720
1,264
3,049
407
521
34
3,698
571
2,428
376
229
61
4,398
581
2,505
439
328
94
4,269
630
2,866
461
372
45
8,452
3,178
8,320
1,306
2,005
333
4,589
1,201
2,775
502
358
97
3,879
967
3,313
597
568
53
3,359
1,102
2,223
387
225
36
3,547
1,111
3,553
571
418
56
3,805
847
2,565
452
278
33
3,921
1,309
2,562
480
255
41
2,236
970
1,828
181
279
36
6,870
2,908
4,739
729
713
88
4,231
622
2,573
428
314
74
3,382
1,117
2,522
378
412
59
3,608
1,172
2,576
417
373
33
4,930
1,773
3,181
207
239
154
4,087
1,607
4,288
927
583
95
3,787
1,331
3,206
416
566
116
4,956
1,624
4,568
807
521
191
4,930
1,867
6,005
1,122
1,032
161
4,419
1,985
5,595
707
1,027
274
4,103
796
3,297
502
612
39
3,460
1,118
4,169
949
943
109
4,325
3,386
3,941
4,910
3,801
2,159
1,242
612
3,906
2,050
6,328
3,192
2,607
5,852
4,200
1,065
372
487
1,686
975
1,081
630
365
629
486
158
99
68
99
125
School
administration
639
370
400
472
520
491
463
589
550
467
394
366
542
572
581
500
550
490
386
670
477
580
442
430
582
760
436
552
489
770
548
569
374
1,070
500
422
568
512
710
556
807
757
842
498
383
754
736
484
923
690
1
Enrollments reflect fall 2013 memberships reported to the National Center for Education Statistics on the Common Core of Data (CCD) agency universe fileLocal Education Agency (School District) Universe Survey: School Year 201314, 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
Note: 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. 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 2013 and 2014
(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
2013
2012
14,064,468
14,151,427
2014
318,857
2013
316,498
2014
48,349,251
2013
48,297,621
Alabama . . . . . . . . . . . .
Alaska. . . . . . . . . . . . . .
Arizona . . . . . . . . . . . . .
Arkansas. . . . . . . . . . . .
California. . . . . . . . . . . .
4,849
737
6,731
2,966
38,803
4,834
737
6,635
2,959
38,431
740,081
130,539
943,937
479,881
6,224,685
744,548
131,091
941,726
477,716
6,208,733
174,877
37,791
243,657
108,081
1,849,505
176,341
36,867
245,070
108,603
1,856,614
Colorado . . . . . . . . . . . .
Connecticut. . . . . . . . . .
Delaware. . . . . . . . . . . .
Florida. . . . . . . . . . . . . .
5,356
3,597
936
659
19,893
5,272
3,599
925
649
19,600
865,231
511,082
120,623
44,942
2,708,022
851,063
517,812
118,685
44,179
2,680,074
246,448
223,561
41,468
44,533
809,665
247,069
218,132
41,487
48,697
811,377
Georgia. . . . . . . . . . . . .
Hawaii. . . . . . . . . . . . . .
Idaho. . . . . . . . . . . . . . .
Illinois. . . . . . . . . . . . . . .
Indiana. . . . . . . . . . . . . .
10,097
1,420
1,634
12,881
6,597
9,995
1,409
1,613
12,891
6,571
1,699,185
186,825
281,452
2,060,632
1,007,121
1,682,620
184,760
272,070
2,069,823
1,002,772
375,758
62,437
57,484
599,119
251,599
378,156
63,468
58,272
605,201
253,779
Iowa. . . . . . . . . . . . . . . .
Kansas. . . . . . . . . . . . . .
Kentucky . . . . . . . . . . . .
Louisiana. . . . . . . . . . . .
Maine. . . . . . . . . . . . . . .
3,107
2,904
4,413
4,650
1,330
3,092
2,896
4,400
4,629
1,329
501,763
468,630
686,938
665,441
178,709
499,489
488,590
685,009
671,156
184,682
135,242
128,315
158,238
188,965
52,566
138,337
128,541
159,172
190,590
54,359
Maryland. . . . . . . . . . . .
Michigan . . . . . . . . . . . .
Minnesota . . . . . . . . . . .
Mississippi. . . . . . . . . . .
5,976
6,745
9,910
5,457
2,994
5,939
6,709
9,898
5,422
2,992
865,768
920,558
1,363,533
804,580
492,421
859,252
920,968
1,381,167
802,454
492,847
312,054
379,381
387,978
257,058
100,626
319,125
383,152
386,471
257,466
101,442
Missouri. . . . . . . . . . . . .
Montana. . . . . . . . . . . . .
Nebraska. . . . . . . . . . . .
Nevada . . . . . . . . . . . . .
6,064
1,024
1,882
2,839
1,327
6,045
1,015
1,869
2,791
1,323
892,992
144,034
307,398
435,765
184,684
897,224
142,797
303,242
431,776
187,703
243,592
39,462
86,447
109,490
66,839
245,771
39,963
88,114
109,471
67,513
New Jersey. . . . . . . . . .
New Mexico. . . . . . . . . .
New York. . . . . . . . . . . .
North Dakota. . . . . . . . .
8,938
2,086
19,746
9,944
739
8,912
2,087
19,696
9,849
724
1,333,804
326,637
2,618,542
1,441,391
103,272
1,338,657
327,209
2,629,805
1,468,228
101,025
491,865
73,571
1,055,803
372,031
39,358
492,897
74,996
1,070,236
380,954
38,472
Ohio. . . . . . . . . . . . . . . .
Oklahoma . . . . . . . . . . .
Oregon. . . . . . . . . . . . . .
Rhode Island. . . . . . . . .
11,594
3,878
3,970
12,787
1,055
11,572
3,853
3,928
12,781
1,053
1,601,566
670,069
566,538
1,605,292
135,084
1,613,718
671,445
564,006
1,623,694
136,401
471,547
161,686
154,869
588,296
48,607
474,973
161,188
156,605
590,171
49,410
South Dakota. . . . . . . . .
Tennessee. . . . . . . . . . .
Texas. . . . . . . . . . . . . . .
Utah. . . . . . . . . . . . . . . .
4,832
853
6,549
26,957
2,943
4,772
846
6,497
26,506
2,903
729,386
130,653
992,583
4,949,469
570,423
722,249
130,296
992,461
4,897,523
562,315
169,269
37,855
255,422
1,161,134
106,073
171,088
38,897
256,969
1,160,079
106,289
Vermont. . . . . . . . . . . . .
Virginia. . . . . . . . . . . . . .
Washington. . . . . . . . . .
Wisconsin . . . . . . . . . . .
Wyoming. . . . . . . . . . . .
627
8,326
7,062
1,850
5,758
584
627
8,270
6,974
1,854
5,743
583
87,990
1,273,211
1,057,773
280,265
865,119
92,732
89,200
1,264,880
1,050,901
282,310
863,737
91,533
28,108
404,886
331,031
65,178
245,438
30,206
28,501
403,425
332,655
65,889
248,335
30,779
U.S. Department of Commerce, U.S. Census Bureau; Internet release date: December 2015.
U.S. Department of Commerce, Bureau of Economic Analysis; Internet release dates (for revised state personal income estimates): March 25, 2016 (2013 data) and March 25, 2015 (2012 data).
Enrollments represent fall 2013 memberships collected by the National Center for Education Statistics (NCES) on the Common Core of Data (CCD) agency universe fileLocal Education Agency
(School District) Universe Survey: School Year 201314, 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 2012 memberships collected by NCES on the CCD agency universe fileLocal Education Agency (School District) Universe Survey: School Year 201213, 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. 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

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 20092014
(In dollars. For meaning of abbreviations and symbols, see footnotes)
2014
Percentage
PPCS
change1
11,009
2.7
2013
Percentage
PPCS
change1
10,724
1.1
2012
Percentage
PPCS
change1
10,608
Z
2011
Percentage
PPCS
change1
10,608
0.1
2010
Percentage
PPCS
change1
10,600
1.0
Alabama . . . . . . . . . . . .
Alaska. . . . . . . . . . . . . .
Arizona . . . . . . . . . . . . .
Arkansas. . . . . . . . . . . .
California. . . . . . . . . . . .
9,028
18,416
7,528
9,616
9,595
3.1
1.3
4.4
2.4
4.1
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
Colorado . . . . . . . . . . . .
Connecticut. . . . . . . . . .
Delaware. . . . . . . . . . . .
Florida. . . . . . . . . . . . . .
8,985
17,745
13,938
18,485
8,755
3.9
6.7
0.8
3.1
3.8
8,647
16,631
13,833
19,076
8,433
1.2
2.2
0.2
9.2
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
Georgia. . . . . . . . . . . . .
Hawaii. . . . . . . . . . . . . .
Idaho. . . . . . . . . . . . . . .
Illinois. . . . . . . . . . . . . . .
Indiana. . . . . . . . . . . . . .
9,202
12,458
6,621
13,077
9,548
1.1
5.4
2.5
6.4
0.2
9,099
11,823
6,791
12,287
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
Iowa. . . . . . . . . . . . . . . .
Kansas. . . . . . . . . . . . . .
Kentucky . . . . . . . . . . . .
Louisiana. . . . . . . . . . . .
Maine. . . . . . . . . . . . . . .
10,668
9,972
9,312
10,749
12,707
3.4
1.5
Z
2.5
4.6
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
Maryland. . . . . . . . . . . .
Michigan . . . . . . . . . . . .
Minnesota . . . . . . . . . . .
Mississippi. . . . . . . . . . .
14,003
15,087
11,110
11,464
8,263
1.3
3.7
1.5
3.4
1.6
13,829
14,545
10,948
11,089
8,130
1.6
2.8
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
Missouri. . . . . . . . . . . . .
Montana. . . . . . . . . . . . .
Nebraska. . . . . . . . . . . .
Nevada . . . . . . . . . . . . .
9,875
11,017
11,726
8,414
14,335
2.9
3.7
1.3
0.9
4.5
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
New Jersey. . . . . . . . . .
New Mexico. . . . . . . . . .
New York. . . . . . . . . . . .
North Dakota. . . . . . . . .
17,907
9,734
20,610
8,512
12,358
1.8
8.0
4.0
1.4
3.2
18,228
9,012
19,818
8,390
11,980
5.6
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
Ohio. . . . . . . . . . . . . . . .
Oklahoma . . . . . . . . . . .
Oregon. . . . . . . . . . . . . .
Rhode Island. . . . . . . . .
11,354
7,829
9,945
13,961
14,767
1.8
2.0
4.2
0.7
2.4
11,148
7,672
9,543
13,864
14,415
0.5
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
South Dakota. . . . . . . . .
Tennessee. . . . . . . . . . .
Texas. . . . . . . . . . . . . . .
Utah. . . . . . . . . . . . . . . .
9,732
8,881
8,630
8,593
6,500
2.3
4.9
1.6
3.5
0.8
9,514
8,470
8,496
8,299
6,555
4.0
0.3
2.4
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
Vermont. . . . . . . . . . . . .
Virginia. . . . . . . . . . . . . .
Washington. . . . . . . . . .
Wisconsin . . . . . . . . . . .
Wyoming. . . . . . . . . . . .
16,988
10,973
10,202
11,260
11,186
15,797
3.5
0.1
5.5
1.2
1.0
0.6
16,419
10,960
9,672
11,132
11,071
15,700
2.4
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
Geographic area
2009
PPCS
10,499
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 fileLocal 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. 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.
Source: U.S. Census Bureau, 2012 Census of Governments: FinanceSurvey of School System Finances and 20092011, 2013, and 2014 Annual Survey of School System Finances.
28


U.S. Census Bureau
Appendix A.
Definitions of Selected Terms
Major categories for the U.S. Census Bureaus 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 governments 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 governments 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 centrally
administered 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

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 governments 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 grade 12 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, workers compensation,
and unemployment compensation.
Enrollment. Count of pupils on pupil rolls in the fall of the
school systems fiscal year for which data are shown.
Equipment. Apparatus, furnishings, motor vehicles,
office machines, and the like having an expected life of
more than 5 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 systemnet of recoveries and other correcting
transactionsother 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 AidDirect. 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 (P.L.
102-382). Includes basic, concentration, and migratory
education grants.
Special Education Programs. Revenue awarded under the
Individuals With Disabilities Act (P.L. 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
AidDirect.
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 (TechPrep 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, 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
that are not readily allocable to another function. Such
charges include employee benefits, retirement and
insurance programs, and workers 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 1 year after
date of issue.
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 sourcesnet of refunds and other
correcting transactionsother 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 childcare 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 governmenta county, municipality, township,
or state government.
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 governments 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

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
retirement system on behalf of California school systems
are included in the tables that display state totals
of elementary-secondary education finances. These

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.
retirement system on behalf of Connecticut school
systems are included in the tables that display state
Debt information for some dependent city and town
school districts in Connecticut is not available and thus
not reported in the data.
DELAWARE
DISTRICT OF COLUMBIA
The District of Columbias financial reporting system does
not isolate capital outlay payments for the purchase of
land and existing structures. These payments are included
in construction.
FLORIDA
the Florida school finance reporting system. These amounts
GEORGIA
retirement system on behalf of Georgia school systems
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
the Idaho school finance reporting system. These amounts
Payments made by the state government for
unemployment insurance on behalf of Idaho school
ILLINOIS
Payments made by the state government into the states
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
state retirement system on behalf of Indiana school
corporations are included in the tables that display state
KANSAS
Some federal grants requested as separate data items for this
report (e.g., Individuals with Disabilities Education Act 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.
B-2


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.
KENTUCKY
Some federal grants requested as separate data items for
this report (e.g., Individuals with Disabilities Education
Act and vocational education 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.
state teachers retirement system and for health and
life insurance on behalf of Kentucky 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
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
MASSACHUSETTS
retirement system on behalf of Massachusetts school
U.S. Census Bureau
MICHIGAN
NORTH CAROLINA
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 publicly
financed 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.
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
MINNESOTA
MISSISSIPPI
As of fiscal year 2014, Mississippi is able to report land
and existing structures expenditures separately from
construction expenditures. These amounts will appear
separately in Table 9 of this report.
MISSOURI
Missouris Proposition C sales tax revenue is included as
a state revenue source, rather than local revenue in this
report.
NEVADA
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.
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
NEW YORK
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.

U.S. Census Bureau
OKLAHOMA
retirement fund and for student testing on behalf of
Oklahoma school systems are included in the tables that
finances. These payments have been estimated for local
school systems and appear in the tabular detail for state
RHODE ISLAND
state retirement fund on behalf of Rhode Island school
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
SOUTH DAKOTA
Payments made by the state government on behalf of
South Dakota school systems for telecommunications
payments are also included in the tabular detail for state
B-3
TEXAS
WEST VIRGINIA
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

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
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.
VERMONT
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.
B-4

WISCONSIN
School district receipts from Wisconsins School Levy Tax
Credit property tax relief program are included as revenue
from state sources, rather than as local property taxes in
this report.
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.
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


U.S. Census Bureau
DC
C-1
Appendix D.
Survey Form
F-33 (2014)
OMB No. 0607-0700: Approval Expires 8/31/2015
RETURN BY
FAX TO
Educational Finance Branch
at 8888912099
F-33
FORM
(1-29-2015)
U.S. DEPARTMENT OF COMMERCE

U.S. CENSUS BUREAU
2014 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. The collection of this data is authorized by Title 13, United States Code, Sections 161 and 182. Public records retained
from this collection do not require confidentiality. Response to this collection is voluntary. We estimate public reporting burden for this collection of
information to be an average of 86 hours if responding using the codes on this form, or 14 hours using state education agency account codes,
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: ECON Survey Comments 0607-0700, U.S. Census Bureau, 4600 Silver Hill Road, EMD-8K122, Washington, DC
20233. You may e-mail comments to ECON.Survey.Comments@census.gov; use "ECON Survey Comments 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
T6
1. Property taxes (1110, 1140)

T9
2. General sales or gross receipts tax (1120)

T15
3. Public utility taxes (1190)

T4
4. Individual and corporate income taxes (1130)

T99
5. All other taxes (1190)

T2
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
A7
9. Tuition fees from pupils, parents, and other private sources (1310, 1340)
A8
10. Transportation fees from pupils, parents, and other private sources (1410, 1440)
A11
11. Textbook sales and rentals (1940)

A9
12. School lunch revenues (1600)

A13
13. District activity receipts (1700)

A2
14. Other sales and service revenues (1800)

A4
15. Rents and royalties (1910)

U11
16. Sale of property

U.S. Census Bureau
D-1
Part I
REVENUE Continued
Amount
Omit cents
Section A FROM LOCAL SOURCES Continued
U22
17. Interest earnings (1510)

U3
18. Fines and forfeits

U5
19. Private contributions (1920)

U97
20. Miscellaneous other local revenue (1980, 1990)

C1
Section B FROM STATE SOURCES (3100, 3200, 3800)

1. General formula assistance
C4
2. Staff improvement programs

C5
3. Special education programs

C6
4. Compensatory and basic skills attainment programs

C7
5. Bilingual education programs

C8
6. Gifted and talented programs

C9
7. Vocational education programs

C1
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
C2
8. All other federal aid through the state

Section D FROM FEDERAL SOURCES DIRECTLY (4100, 4300, 4700, 4800)
B1
1. Impact aid (Public Law 81815 and Public Law 81874)

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 (1-29-2015)
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
V1
E13
V11
V12
E17
V13
V14
E7
V15
V16
E8
V17
V18
E9
6. Support services, operation and

maintenance of plant (2600)
V21
V22
V4
7. Support services, student transportation

(2700)
V23
V24
V45
8. Business/central/other support services

(2500 and 2900)
V37
V38
V9
V29
V3
E11
V32
V6
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
V7
12. Community services (3300)

V75
13. Adult education

V8
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 (1-29-2015)

U.S. Census Bureau
Page 3
D-3
Part III
CAPITAL OUTLAY EXPENDITURES Continued
Amount
Omit cents
K9
3. Instructional equipment (object 730, function 1000)

K1
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)

86
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
W1
Bond
Other
W31
W61
Cash and deposits (include CDs and security holdings)
Part VIII
FALL MEMBERSHIP October 2013
Membership
V33
Enter the count of pupils enrolled on the school day closest to October 1, 2013
Part IX
SPECIAL PROCESSING ITEMS

Item
Code
1. Student fees, nonspecified
A15
2. Census local, NCES state revenue
T7
3. Census state, NCES local revenue
C24
Amount
CONTINUE WITH PART IX ON PAGE 5

Page 4
D-4

FORM F-33 (1-29-2015)
U.S. Census Bureau
Part IX
SPECIAL PROCESSING ITEMS Continued

Item
Code
4. State revenue, nonspecified
C35
5. Federal revenue, nonspecified
C36
6. State payment on behalf of the LEA, instruction employee benefits
J13
7. State payment on behalf of the LEA, pupil support services employee benefits
J17
8. State payment on behalf of the LEA, instructional staff support employee benefits
J7
9. State payment on behalf of the LEA, general administration employee benefits
J8
10. State payment on behalf of the LEA, school administration employee benefits
J9
11. State payment on behalf of the LEA, operation and maintenance of plant
employee benefits
J4
12. State payment on behalf of the LEA, student transportation employee benefits
J45
13. State payment on behalf of the LEA, business/central/other employee benefits
J9
14. State payment on behalf of the LEA, other employee benefits
J1
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
Amount
ARRA FUNDS
(Exhibits of selected items reported in Sections I-C,
II-A, II-B, and III)
1. ARRA revenues Title I
HR1
2. ARRA expenditures Current operation expenditures for elementary-secondary

education programs (objects 100600, 810, 820, and 890 for functions 1000, 2000,
3100, and 3200)
HE1
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)
HE2
Remarks Please use this space for any explanation that may be essential in understanding your reported data.
If additional space is required, please attach a separate sheet.
FORM F-33 (1-29-2015)

U.S. Census Bureau
Page 5
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
b. Special revenue funds
c. Federal projects funds
d. Debt service fund
e. Capital projects funds

f. Food service fund
g. District activity funds
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 Branch of the
U.S. Census Bureau at 18006226193 or erd.f33.list@census.gov.
Part I REVENUE
Section A FROM LOCAL SOURCES
Lines 15. 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 914. 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 1520. 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 510. 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-OMalley Act.
CONTINUE ON PAGE 7
FORM F-33 (1-29-2015)
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

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.
Section C Nonelementary-secondary Programs
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 614
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 systems 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 1720. 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 workers 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 (1-29-2015)

U.S. Census Bureau
Page 7
D-7
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, 2013
Include an unduplicated head count of pupils enrolled in the school system on
the closest date to October 1, 2013 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 Branch of the U.S.
Census Bureau at 18006226193.
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
Page 8
D-8

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
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, nonelementary
secondary 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 IC, IIA, IIB, 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 (1-29-2015)
U.S. Census Bureau

Public Education Finances: 2014

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Economic Reimbursable Surveys Division Reports

by the Educational Finance Branch

U.S. Department of Commerce

Kimberly P. Moore, Chief, Economic Reimbursable Surveys Division,