Public Education Finances: 2015
Economic Reimbursable Surveys Division Reports

by the Educational Finance Branch
Issued June 2017
G15-ASPEF

 ACKNOWLEDGMENTS

Kevin Deardorff, Chief, Economic Reimbursable Surveys Division,
and Kimberly P. Moore, Chief, Economy-Wide Statistics Division,
directed the preparation of this report.
Aneta Erdie, Assistant Division Chief for Educational Surveys,
Criminal Justice, and Federal Programs, and William R. Samples,
Assistant Division Chief for the Economic Census, 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 Laura D’Antonio, Lee Goldberg, Erika
Chen, Paul Ruth, Dell Gray, and Freda M. Spence. Osei L.
Ampadu provided technical advice and support for the survey.
Erika Chen 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 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 Corey T. Beasley of the U.S. Census Bureau’s
Public Information Office, 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
Economic Reimbursable Surveys Division, Educational Finance
Branch, U.S. Census Bureau, Washington, DC, 20233. Telephone:
800-622-6193; e-mail: <erd.f33.list@census.gov>.

 Public Education Finances: 2015

Issued June 2017
G15-ASPEF

U.S. Department of Commerce
Wilbur Ross,
Secretary
Vacant,
Deputy Secretary
Economics and Statistics Administration
Brad Burke,
Acting Under Secretary
for Economic Affairs
U.S. CENSUS BUREAU
John H. Thompson,
Director

 SUGGESTED CITATION
U.S. Census Bureau,
Public Education Finances: 2015,
G15-ASPEF,
U.S. Government Printing Office,
Washington, DC, 2017.

Economics
and Statistics
Administration
Brad Burke,
Acting Under
Secretary for
Economic Affairs

U.S. CENSUS BUREAU
John H. Thompson,
Director
Vacant,
Deputy Director and
Chief Operating Officer
Ron S. Jarmin,
Associate Director
for Economic Programs
Nick Orsini,
Assistant Director for Economic Programs
Kevin E. Deardorff,
Chief, Economic Reimbursable Surveys Division

 CONTENTS
Introduction. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1

Figures
1.  Public Elementary-Secondary School System Revenue by Source and State:
Fiscal Year 2015. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  7
2.  Public Elementary-Secondary School System Expenditure by Type and State:
Fiscal Year 2015. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  8
3.  Public Elementary-Secondary School System Current Spending by Major Function
and State: Fiscal Year 2015. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  9
4.  Public Elementary-Secondary School System Per Pupil Current Spending by State:
Fiscal Year 2015. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  10
5.  Public Elementary-Secondary School System Current Spending Per $1,000 of
Personal Income by State: Fiscal Year 2015. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  11
6.  Current Spending Per Pupil for Public Elementary-Secondary School Systems:
Fiscal Years 1992–2015 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  12

Tables
Public Elementary-Secondary Education Finances by State
1.  Summary of Public Elementary-Secondary School System Finances by State:
Fiscal Year 2015. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  13
2.  Revenue From Federal Sources for Public Elementary-Secondary School Systems by
State: Fiscal Year 2015. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  14
3.  Revenue From State Sources for Public Elementary-Secondary School Systems by
State: Fiscal Year 2015. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  15
4.  Revenue From Local Sources for Public Elementary-Secondary School Systems by
State: Fiscal Year 2015. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  16
5.  Percentage Distribution of Public Elementary-Secondary School System Revenue
by Source and State: Fiscal Year 2015. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  17
6.  Current Spending of Public Elementary-Secondary School Systems by
State: Fiscal Year 2015. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  18
7.  Support Services Expenditure for Public Elementary-Secondary School Systems by
Function and State: Fiscal Year 2015. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  19
8.  Per Pupil Amounts for Current Spending of Public Elementary-Secondary School
Systems by State: Fiscal Year 2015. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  20
9.  Capital Outlay and Other Expenditure of Public Elementary-Secondary School
Systems by State: Fiscal Year 2015. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  21
10.  Indebtedness and Debt Transactions of Public Elementary-Secondary School
Systems by State: Fiscal Year 2015. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  22

Public Education Finances: 2015 
U.S. Census Bureau

iii

 Tables—Con.
Relational Statistics and Rankings
11.  States Ranked According to Per Pupil Elementary-Secondary Public School
System Finance Amounts: Fiscal Year 2015. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  23
12.  States Ranked According to Relation of Public Elementary-Secondary School
System Finance Amounts to $1,000 Personal Income: Fiscal Year 2015 . . . . . . . . . . . .  24

Public Elementary-Secondary Education Finances by Size Group
13.  Public Elementary-Secondary Education School System Finances by
Enrollment-Size Groups: Fiscal Year 2015. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  25
14.  Per Pupil Amounts of Public Elementary-Secondary School System Finances by
Enrollment-Size Groups: Fiscal Year 2015. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  26

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 2015. . . . . . . . . . . . . . . . . . . . . . . . . . . . .  27
16.  Expenditure of the 100 Largest Public Elementary-Secondary School Systems in
the United States by Enrollment: Fiscal Year 2015. . . . . . . . . . . . . . . . . . . . . . . . . . . . .  31
17.  Percentage Distribution of Revenue of the 100 Largest Public ElementarySecondary School Systems in the United States by Enrollment: Fiscal Year 2015. . . . . .  35
18.  Per Pupil Amounts for Current Spending of the 100 Largest Public ElementarySecondary School Systems in the United States by Enrollment: Fiscal Year 2015. . . . . .  37

Population, Enrollment, and Personal Income
19.  Population, Enrollment, and Personal Income by State: Fiscal Years 2014 and 2015. . .  39

Per Pupil Current Spending 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 2010–2015. . . .  40

Appendixes

iv  
 

A. 

Definitions of Selected Terms. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A-1

B. 

Notes Relating to Education Finance Data . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B-1

C. 

Two-Letter State Abbreviations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . C-1

D. 

Survey Form . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . D-1

Public Education Finances: 2015 
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 2015 Annual Survey of
School System Finances, similar to previous annual surveys
and censuses of governments, covers the entire range of
government finance activities—revenue, expenditure, debt,
and assets (cash and security holdings).
This report contains financial statistics relating to public
elementary-secondary (prekindergarten through grade
12) education. It includes national and state financial
aggregates and displays data for the 100 largest school
systems by enrollment in the United States.

ORGANIZATION OF THIS REPORT
This introductory text describes the scope, general
concepts, survey methodology, and limitations of the data.
It also identifies other Census Bureau products that contain
public education data.
The tabular section contains 20 tables. Summaries, as well
as state-level detail, are presented in Tables 1 through 10.
Table 1 contains data for all major financial categories for
public school systems. Revenue summaries and supporting
detail are shown in Tables 2 through 5, expenditure in
Tables 6 through 9, and indebtedness in Table 10.
State rankings based on revenue and expenditure per pupil
appear in Table 11. State rankings based on the relation
of revenue and expenditure to state personal income (as
reported in the Bureau of Economic Analysis’ 2014 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 2010–
2015 are shown in Table 20.

Public Education Finances: 2015 
U.S. Census Bureau

SCOPE
This 2015 report presents data on the financial activity of
public elementary and secondary school systems. Related
data on public school system employment are available in
the Census Bureau’s Annual Survey of Public Employment
and Payroll—School Systems. Information for higher
and other education systems can be found in separate
annual and Census of Governments reports that focus
on the finances of states, counties, cities and towns, and
government finances in general. The universe consists of
15,084 public school systems (as counted for the 2014–
2015 survey cycle in a September 2016 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 government—a county, municipal, township, or
state government.
Most public school systems included in this report operate
to provide regular, special, and/or vocational programs
for children in prekindergarten through grade 12. Some
systems, known as “nonoperating” districts, only exist
to collect tax revenue, which they then transfer to other
school systems that actually provide the education
services. This report also includes “educational service
agencies.” These agencies typically provide regional special
education services, vocational education programs, or
financial services for member districts. They are classified
as joint educational service agencies of the participating
districts and are not counted as separate governments.
Charter Schools
In recent years, many states have passed legislation
authorizing the formation of “charter” schools. While
each state’s charter school provisions are unique, there
are some common characteristics. In general, a “charter”

1

 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
2015 fiscal year for school systems in all states began on
July 1, 2014, and ended on June 30, 2015. The fiscal year
for school systems in Alabama and the District of Columbia
ran from October 1, 2014, through September 30, 2015.
The fiscal year for school systems in Nebraska, Texas, and
Washington ran from September 1, 2014, through August
31, 2015. 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 non-elementary-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

2  
 

through grade 12 children. Expenditures for these types
of programs are excluded from the per pupil amounts
for current spending in Tables 8, 11, 14, 18, and 20.
Expenditures made by public school systems for these nonelementary-secondary programs continue to be included in
the expenditure data presented in the other tables.
Educational Revenue From Federal, State, and Local
Sources
In this report, the tables containing revenue data refer to
revenue from federal, state, and local government sources.
“Revenue from federal sources” includes monies passed
through state governments, as well as federal outlays
directly received. “Revenue from state sources” consists
only of amounts originating from state governments.
“Revenue from local sources” is comprised of revenue
raised locally—including taxes, charges, and miscellaneous
revenues. These terms and corresponding methodology are
different from the Census of Governments taxonomy for
“intergovernmental revenue.”
For the Census of Governments and the corresponding
annual surveys, intergovernmental revenue comprises
monies from other governments, including grants, shared
taxes, and contingent loans and advances for support of
particular functions. It also comprises monies for general
financial support, such as any significant and identifiable
amounts received as reimbursement for performance of
governmental services for other governments and any
other form of revenue representing the sharing by other
governments in the financing of activities administered by
the receiving government. All intergovernmental revenue
is reported in the general government sector, even if it
is used to support activities in other sectors (such as
utilities). Intergovernmental revenue excludes amounts
received from the sale of property, commodities, and
utility services to other governments (which are reported
in different revenue categories). It also excludes amounts
received from other governments as the employer share
or for support of public-employee retirement or other
insurance trust funds of the recipient government, which
are treated as insurance trust revenue.
Intergovernmental revenue is classified by function and by
the level of government where it originated (i.e., federal,
state, or local). The transfer of federal aid that is “passedthrough” the state government to local governments is
reported as state intergovernmental revenue at the local
level, rather than direct federal intergovernmental revenue.
Revenue from city and county governments is included in
both the individual and state totals tables that reference
revenue from local sources. Revenue from other school
systems, however, is only included in the individual unit
tables. These amounts are excluded in the state totals data
to avoid double counting.
Public Education Finances: 2015
U.S. Census Bureau

 Tax Revenue of Dependent School Systems

Instruction Expenditure

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.

This item relates to the instruction function (Function
1000) defined in the National Center for Education
Statistics (NCES) publication, “Financial Accounting for
Local and State School Systems: 2014 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.

Current Operation and Current Spending

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.

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
Bureau’s Web site at: <www2.census.gov/govs/pubs
/classification/2006_classification_manual.pdf>.
Public Education Finances: 2015 
U.S. Census Bureau

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.
Data Collection Methodology
The Census Bureau has made arrangements with state
government departments of education to use data from
existing finance information collection systems where
the data are compatible with this survey’s categories.
Every state department of education obtains information
3

 annually on a wide variety of financial data from
elementary-secondary school systems by requiring reports
or conducting surveys. The Census Bureau is able to gain
access to this information through cooperative agreements
with each state as summarized below:
• 

Data compiled or reformatted by Census Bureau staff
from state education agency electronic data files (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 offices—supplied information
to supplement the basic data. The most common types of
data needing supplementation were school lunch finances,
indebtedness, cash and security holdings, and capital fund
transactions.
Enrollment, Population, and Personal Income Data
Unless otherwise noted in Appendix B, the enrollments
used to calculate the per pupil amounts in Tables 8, 11, 14,
18, and 20 represent fall 2014 memberships collected by
the NCES in its nonfiscal Common Core of Data (CCD) Local
Education Agency (School District) Universe Survey: School
Year 2014–15, Provisional File 1a. Enrollments for state
educational facilities, federal school systems, and charter
schools whose charters are held by a nongovernmental
entity have been excluded. Enrollments from the CCD
agency universe file were subject to adjustment by Census
Bureau survey staff if the enrollments were inconsistent
with the finances reported.
The population data contained in Table 19 were obtained
from the Census Bureau’s Population Estimates Program.
The personal income data in Table 19, which were used to
calculate the data for Table 12, were taken from the Bureau
of Economic Analysis’ 2014 Survey of Current Business.
Notable Survey Cycle Dates
February 2016  Initial mailout 
March 2016 

Follow-up mailout

May 2016 

Begin data processing

May 2017 

Data editing complete

June 2017 

Data released to Census Bureau Internet
and American FactFinder

4  
 

SURVEY METHODOLOGY
The data collected in this survey encompass all public
elementary and secondary school systems in the United
States and are centrally collected from each state.
The survey cycle begins in January when states begin
submitting data for the previous fiscal year. The data
collection process is typically completed by April of the
following year. The information included is intended to
provide a complete picture of a government’s financial
activity. All revenue (by source), expenditure (by function
and object), indebtedness, and cash and security holdings
are requested. The inclusion of all financial transactions,
except for interfund transfers and some fiduciary
activities, allows for effective review and editing. It enables
respondents and Census Bureau staff to take a global view
of government finance and to perform basic cash flow
logic checks.
The Census Bureau attempts to identify all central sources
for public elementary-secondary finance data. Most of
these sources exist at the state government level. Many
state agencies, especially state education agencies, collect
financial data from the local agencies within their domains.
The collection arrangements have a number of distinct
advantages. First, because the Census Bureau is able to use
data from state government data systems, the respondent
burden on local school system administrators is lessened.
Second, the close relationship between local school systems
and state departments of education minimizes nonresponse.
The extensive use of central collection of elementarysecondary finance data requires the maintenance of
state-specific crosswalks that define the state data items,
which comprise each of the items reported by the Census
Bureau. In an effort to eliminate keying and response
errors, several edit checks are made. These checks identify
cash and debt flow problems, significant current year/
prior year differences, illogical salary and current spending
relationships, out-of-scope per pupil expenditure, and
other peculiarities. Census Bureau staff resolve edit checks
and other problems by rechecking data sources for entry
errors, reviewing state and other reports that contain the
same type of information, and making follow-up calls and
e-mails to state and local officials.
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

Public Education Finances: 2015
U.S. Census Bureau

 officials and NCES to resolve differences. Most of these
differences result from the inclusion of state payments
on behalf of local education agencies in state education
agency and NCES totals. The state education agencies
and NCES furnish information about these payments that
enable the Census Bureau to provide state source revenue
and current spending categories shown in Tables 1 through
8, 11 through 18, and 20.
Data Quality
Although the data in this publication are not subject to
sampling error (because the Census Bureau attempts to
collect data for every school system), the data are subject
to various nonsampling errors, such as coverage error,
nonresponse error, keying error, and classification error.
An incomplete listing of all school systems in the United
States would result in coverage error. The Census Bureau
tries to mitigate coverage error by performing checks
against various other sources of school system data: the
NPEFS state totals, NCES listing, and the Census Bureau’s
Governments Integrated Directory. The Census Bureau also
requests information from the departments of education in
each state.
Nonresponse error results from incomplete responses to
items on the survey forms. In order to produce complete
data files, the Census Bureau attempts to contact
nonrespondents, uses alternative data sources, and
imputes missing data by pulling forward data from the
prior year.
Various other nonsampling errors include response error
which results from inaccurate reporting of the data,
keying error which results from mistakes when entering
the data, and from classification error which results from
placing the data in the wrong categories. All of these
errors are mitigated by editing of the individual unit data.
Both the central collector and Census Bureau perform data
quality checks.

LIMITATIONS OF DATA
Finance amounts presented in this report are statistical
in nature and do not represent an accounting statement.
Therefore, a difference between a school system’s revenue
and expenditure does not indicate a “budget” surplus or
deficit. Large capital outlay expenditure, debt issuance or
retirement, and changes in cash and security holdings are
all factors that have important influences on the balance
between revenue and expenditure.
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
Public Education Finances: 2015 
U.S. Census Bureau

that each state education agency collects at a different
level of detail. Although states generally collect in much
greater detail than what the Census Bureau collects, there
are instances when certain states cannot provide some
of the items requested. The use of different financial
accounting handbooks by the state education agencies also
contributes to inconsistencies in the data.
Beginning in FY 1992, survey respondents have reported
state revenue within the following program categories:
general formula assistance, compensatory and basic skills,
special education, staff improvement, vocational, capital
outlay/debt service, bilingual education, transportation,
and school lunch. Users should be able to make valid
comparisons of this detail when examining school systems
within a given state. However, because the content of
state aid programs greatly varies among the states,
this information may not be comparable when making
comparisons between school systems in different states.
For example, state monies for special education and
compensatory education may be in specific categorical
aid programs in one state but be part of general formula
assistance in another state.
Note on Derived Statistics
This report includes derived statistics, such as per pupil
expenditure, amounts per $1,000 of personal income, and
totals aggregated from survey categories (e.g., total current
spending and total revenue). State rankings of selected
derived statistics and major expenditure categories are
shown in Tables 11 and 12.
An analysis based on derived statistics can be misleading
and misinterpreted because of differences between
school systems in accounting methodology, governmental
organization, and economic structure. For example, current
spending or per pupil current spending as a measure of
a school system’s current expenses can be misleading
because different school systems have different criteria on
what they classify as current expenses.
Most school systems in the United States have a
capitalization threshold of $5,000 for supplies (meaning
supplies with a unit cost of less than $5,000 are classified
as a current expense, while supplies costing at least
$5,000 are accounted for as capital outlay). Larger school
systems, however, often have a capitalization threshold
larger than $5,000 (thus will have more types of supplies
classified as a current expense than smaller school
districts). School systems in New Jersey, on the other
hand, have a capitalization threshold of only $2,000 (thus
will have fewer types of supplies classified as a current
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.
5

 Revenue comparisons can also be misleading since
programs funded by a local government in one state may
be funded by the state or federal government in another.
For example, transportation programs are primarily
funded by the state government in some states, but are
primarily funded by local governments in others. State
differences in school system funding between various
levels of government can often be attributed to the fiscal
and structural relationships between local, state, and
federal government in the state; thus, states that provide
less transportation funding to school systems than other
states are not necessarily less fiscally committed to
school system transportation. A strict ranking or per pupil
analysis that does not take into account varying fiscal
and structural relationships between the local, state, and
federal government in each state can lead to an invalid
analysis and incorrect conclusions. Finance amounts in
this report also do not take into account demographic,
socioeconomic, or geographic differences between state
and local governments.

6  
 

ACKNOWLEDGMENTS
The generous cooperation of state education agency
personnel is gratefully acknowledged. The time and effort
extended by these individuals makes it possible to produce
this report while imposing a minimum burden on local
school officials. The Census Bureau also appreciates the
dedication of local school officials in providing accurate
fiscal data to their state education agencies.

MEANING OF ABBREVIATIONS AND SYMBOLS
The abbreviations and symbols in the tables have the
following meanings:
 

N 

Not available.

 

X 

Not applicable.

 

Z 

Represents zero or rounds to zero.

 

LEA 

Local Education Agency.

Public Education Finances: 2015
U.S. Census Bureau

 Figure 1.

Public Elementary-Secondary School System Revenue by Source and State: Fiscal Year 2015

Scale enlarged to show detail.

Federal revenue
California
New York
Texas
Illinois
Pennsylvania
New Jersey
Florida
Ohio
Georgia
Michigan
Massachusetts
Virginia
Maryland
Washington
North Carolina
Indiana
Minnesota
Wisconsin
Connecticut
Missouri
Colorado
Tennessee
South Carolina
Louisiana
Arizona
Kentucky
Alabama
Oregon
Iowa
Oklahoma
Kansas
Arkansas
Utah
Mississippi
Nevada
Nebraska
New Mexico
West Virginia
New Hampshire
Alaska
Hawaii
Maine
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

642.6

53.3

302.6

286.7

Arkansas
Utah
Mississippi
Nevada
Nebraska
New Mexico
West Virginia
New Hampshire
Alaska
Hawaii
Maine
Rhode Island
Idaho
Delaware
Wyoming
Montana
Vermont
North Dakota
South Dakota
District of Columbia
0

1

2

3

4

5

6

Billions of dollars

0

10

20

30

40

50

60

70

80

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, 2015 Annual Survey of School System Finances.

Public Education Finances: 2015 
U.S. Census Bureau

7

 Figure 2.

Public Elementary-Secondary School System Expenditure by Type and State: Fiscal Year 2015
Current spending

Scale enlarged to show detail.

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
Louisiana
Arizona
Kentucky
Alabama
Oregon
Iowa
Kansas
Oklahoma
Arkansas
Mississippi
Utah
Nebraska
Nevada
New Mexico
West Virginia
Alaska
New Hampshire
Maine
Hawaii
Rhode Island
Idaho
Wyoming
Delaware
Montana
North Dakota
Vermont
South Dakota
District of Columbia

Capital outlay

Other

United States

(Billions of dollars. Detail may not add to total due to rounding)
Current
spending
567.7

Total
639.5

Capital
outlay
52.1

Other
19.6

Arkansas
Mississippi
Utah
Nebraska
Nevada
New Mexico
West Virginia
Alaska
New Hampshire
Maine
Hawaii
Rhode Island
Idaho
Wyoming
Delaware
Montana
North Dakota
Vermont
South Dakota
District of Columbia
0

1

2

3

4

5

6

Billions of dollars

0

10

20

30

40

50

60

70

80

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, 2015 Annual Survey of School System Finances.

8  
 

Public Education Finances: 2015
U.S. Census Bureau

 Figure 3.

Public Elementary-Secondary School System Current Spending by Major Function and State:
Fiscal Year 2015

Scale enlarged to show detail.

Instruction

Support services

California
New York
Texas
Illinois
New Jersey
Pennsylvania
Florida
Ohio
Georgia
Michigan
Massachusetts
Virginia
North Carolina
Maryland
Washington
Minnesota
Wisconsin
Indiana
Connecticut
Missouri
Tennessee
Colorado
South Carolina
Louisiana
Arizona
Alabama
Kentucky
Oregon
Iowa
Oklahoma
Kansas
Arkansas
Mississippi
Utah
Nevada
Nebraska
West Virginia
New Mexico
New Hampshire
Alaska
Maine
Hawaii
Rhode Island
Idaho
Delaware
Vermont
Montana
Wyoming
North Dakota
South Dakota
District of Columbia

Other

United States

(Billions of dollars. Detail may not add to total due to rounding)
Total

Instruction

Support services

Other

567.7

344.3

194.4

29.0

Arkansas
Mississippi
Utah
Nevada
Nebraska
West Virginia
New Mexico
New Hampshire
Alaska
Maine
Hawaii
Rhode Island
Idaho
Delaware
Vermont
Montana
Wyoming
North Dakota
South Dakota
District of Columbia
0

1

2

3

4

5

Billions of dollars

0

10

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, 2015 Annual Survey of School System Finances.

Public Education Finances: 2015 
U.S. Census Bureau

9

 10  

 

Public Education Finances: 2015

U.S. Census Bureau

HI

CA

OR

NV

WA

UT

AZ

ID

MT

NM

CO

WY

TX

NE

SD

ND

KS

OK

MN

IA

LA

AR

MO

MS

IL

WI

AL

TN

IN

MI

KY

GA

OH
WV

FL

SC

NC

VA

PA

NY

VT

CT

$14,000 to $15,999
$16,000 or more

Less than $8,000
$8,000 to $9,999
$10,000 to $11,999
$12,000 to $13,999

Current spending

RI

MA

ME

DE
MD
DC

NJ

NH

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. Enrollments used to calculate per pupil amounts represent fall 2014 memberships collected by the
National Center for Education Statistics on the CCD agency universe file—"Local Education Agency (School District) Universe Survey: School Year 2014–15, Provisional Version 1a."
Enrollments for state educational facilities, federal school systems, and charter schools whose charters are held by a nongovernmental entity have been excluded. Enrollments from the
CCD agency universe file were subject to adjustment if the enrollments were inconsistent with the finances reported. Annual Survey of School System Finances statistics include the
finances of charter schools whose charters are held directly by a government or a government agency. Charter schools whose charters are held by nongovernmental entities are deemed
to be out of scope for the Annual Survey of School System Finances.
Source: U.S. Census Bureau, 2015 Annual Survey of School System Finances.

AK

Public Elementary-Secondary School System Per Pupil Current Spending by State: Fiscal Year 2015

Figure 4.

 Public Education Finances: 2015 

U.S. Census Bureau

11

HI

CA

OR

NV

WA

ID

AZ

UT

MT

CO

NM

WY

TX

NE

SD

ND

KS

OK

MN

IA

LA

AR

MO

WI

MS

IL

AL

TN

IN

MI

KY

GA

OH
WV

FL

SC

NC

VA

PA

NY

VT

NJ

CT

RI

MA

ME

$45.00 to $49.99
$50.00 to $54.99
$55.00 or more

Less than $35.00
$35.00 to $39.99
$40.00 to $44.99

Current spending

DC

DE
MD

NH

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. 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): September 28, 2016 (2014 data). Annual Survey of School System Finances statistics
include the finances of charter schools whose charters are held directly by a government or a government agency. Charter schools whose charters are held by nongovernmental
entities are deemed to be out of scope for the Annual Survey of School System Finances.
Source: U.S. Census Bureau, 2015 Annual Survey of School System Finances.

AK

Public Elementary-Secondary School System Current Spending Per $1,000 of
Personal Income by State: Fiscal Year 2015

Figure 5.

 Figure 6.

Current Spending Per Pupil for Public Elementary-Secondary School
Systems: Fiscal Years 1992–2015
Dollars

12,000

11,392
10,000

8,000
8,019
6,000

4,000

5,001

2,000

0
1992

1994

1996

1998

2000

2002

2004

2006

2008

2010

2012

2015

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.
Source: U.S. Census Bureau, 1992, 1997, 2002, 2007, 2012 Census of Governments: Finance—Survey of School System Finances and
1993–1996, 1998–2001, 2003–2006, 2008–2011, 2013, 2014, 2015 Annual Survey of School System Finances.

12  
 

Public Education Finances: 2015

U.S. Census Bureau

 Table 1.

Summary of Public Elementary-Secondary School System Finances by State: Fiscal Year 2015
(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
642,637,584
53,306,749 302,632,386 286,698,449

Elementary-secondary expenditure1
Total
639,458,006

Current
spending
567,696,136

Capital
outlay
52,142,141

Other2
19,619,729

Debt
outstanding
at end of
fiscal year
433,146,380

Cash
and
securities
203,245,448

Alabama . . . . . . . . . . . . 
Alaska. . . . . . . . . . . . . . 
Arizona . . . . . . . . . . . . . 
Arkansas. . . . . . . . . . . . 
California. . . . . . . . . . . . 

7,358,479
2,920,866
8,159,132
5,292,617
75,517,178

795,238
344,111
1,093,834
581,412
7,556,365

4,080,167
2,026,555
3,232,013
4,075,118
42,360,470

2,483,074
550,200
3,833,285
636,087
25,600,343

7,492,652
2,968,341
7,885,928
5,324,723
75,165,373

6,826,622
2,646,225
7,205,417
4,683,434
66,208,111

510,091
281,914
497,662
511,556
6,373,893

155,939
40,202
182,849
129,733
2,583,369

5,437,528
1,362,195
4,933,701
4,090,937
59,752,489

2,110,042
X
2,737,810
1,587,246
35,520,037

Colorado . . . . . . . . . . . . 
Connecticut. . . . . . . . . . 
Delaware. . . . . . . . . . . . 
District of Columbia. . . . 
Florida. . . . . . . . . . . . . . 

9,603,864
10,857,282
1,976,630
1,382,282
26,965,611

715,254
444,073
137,544
146,366
3,118,041

4,354,525
4,353,546
1,142,333
X
10,661,586

4,534,085
6,059,663
696,753
1,235,916
13,185,984

9,512,208
10,255,593
1,902,870
1,360,942
27,277,049

8,146,683
9,603,117
1,779,087
979,040
24,933,433

923,360
530,491
103,129
381,902
1,681,665

442,165
121,985
20,654
0
661,951

7,228,745
2,518,855
665,473
0
14,775,644

3,799,607
103,565
118,766
X
7,477,307

Georgia. . . . . . . . . . . . . 
Hawaii. . . . . . . . . . . . . . 
Idaho. . . . . . . . . . . . . . . 
Illinois. . . . . . . . . . . . . . . 
Indiana. . . . . . . . . . . . . . 

18,580,802
2,703,683
2,167,326
31,403,190
12,214,546

1,831,221
259,390
232,449
2,262,192
929,878

8,310,872
2,381,547
1,381,205
11,858,968
7,676,341

8,438,709
62,746
553,672
17,282,030
3,608,327

18,491,168
2,521,004
2,029,520
31,544,250
11,148,284

16,401,832
2,359,203
1,902,503
28,584,939
9,797,058

1,879,063
161,801
75,680
2,056,951
948,358

210,273
0
51,337
902,360
402,868

4,025,984
0
1,392,722
21,264,611
10,600,456

5,518,927
X
801,543
15,035,521
3,993,856

Iowa. . . . . . . . . . . . . . . . 
Kansas. . . . . . . . . . . . . . 
Kentucky . . . . . . . . . . . . 
Louisiana. . . . . . . . . . . . 
Maine. . . . . . . . . . . . . . . 

6,452,929
5,990,196
7,547,768
8,432,847
2,670,356

458,457
475,273
848,963
1,235,580
183,883

3,460,798
3,967,809
4,176,753
3,480,365
1,060,925

2,533,674
1,547,114
2,522,052
3,716,902
1,425,548

6,525,399
6,170,661
7,553,188
8,174,411
2,526,590

5,558,398
4,995,292
6,693,668
7,291,286
2,426,820

842,674
963,767
600,859
780,338
55,686

124,327
211,602
258,661
102,787
44,084

3,641,714
5,399,110
5,613,263
4,184,791
767,895

3,071,697
2,752,415
1,764,164
4,855,745
218,335

Maryland. . . . . . . . . . . . 
Massachusetts. . . . . . . . 
Michigan . . . . . . . . . . . . 
Minnesota . . . . . . . . . . . 
Mississippi. . . . . . . . . . . 

14,487,572
16,845,116
18,061,614
11,533,096
4,580,037

819,162
778,939
1,582,706
629,909
672,366

6,267,624
6,808,436
10,510,346
7,567,199
2,324,855

7,400,786
9,257,741
5,968,562
3,335,988
1,582,816

13,656,491
16,573,328
17,461,646
11,802,631
4,624,539

12,430,544
15,315,796
15,712,267
10,085,128
4,161,329

1,050,651
1,034,539
967,476
1,328,863
407,791

175,296
222,993
781,903
388,640
55,419

4,432,670
5,317,644
16,618,138
11,537,967
1,512,672

X
267,913
7,145,863
5,209,333
1,538,586

Missouri. . . . . . . . . . . . . 
Montana. . . . . . . . . . . . . 
Nebraska. . . . . . . . . . . . 
Nevada . . . . . . . . . . . . . 
New Hampshire. . . . . . . 

10,536,780
1,787,946
4,156,275
4,343,666
2,992,258

948,600
214,980
344,382
395,630
164,905

4,441,091
851,068
1,350,116
2,744,606
1,000,063

5,147,089
721,898
2,461,777
1,203,430
1,827,290

10,426,212
1,785,613
4,264,370
4,177,850
2,877,774

9,269,713
1,602,608
3,732,390
3,804,316
2,711,114

869,078
160,885
449,287
205,794
125,475

287,421
22,120
82,693
167,740
41,185

6,959,075
617,141
2,704,290
3,621,774
803,386

4,782,299
852,108
2,170,603
881,468
263,577

New Jersey. . . . . . . . . . 
New Mexico. . . . . . . . . . 
New York. . . . . . . . . . . . 
North Carolina. . . . . . . . 
North Dakota. . . . . . . . . 

28,253,706
3,789,651
63,463,118
13,146,934
1,606,345

1,154,004
499,789
2,869,847
1,589,570
158,373

11,423,305
2,595,682
25,900,858
8,172,685
942,772

15,676,397
694,180
34,692,413
3,384,679
505,200

27,654,903
3,838,927
64,798,836
13,995,495
1,748,970

26,025,344
3,184,539
59,209,906
12,789,303
1,420,265

1,290,946
587,243
4,536,014
698,847
303,053

338,613
67,145
1,052,916
507,345
25,652

7,263,651
2,168,221
31,656,050
7,785,453
561,019

4,229,510
1,514,837
10,626,679
X
595,574

Ohio. . . . . . . . . . . . . . . . 
Oklahoma . . . . . . . . . . . 
Oregon. . . . . . . . . . . . . . 
Pennsylvania. . . . . . . . . 
Rhode Island. . . . . . . . . 

23,490,281
6,119,590
7,065,169
28,510,040
2,343,730

1,676,820
688,990
577,106
1,857,885
184,718

10,169,760
2,993,050
3,678,001
10,532,452
908,963

11,643,701
2,437,550
2,810,062
16,119,703
1,250,049

22,399,589
6,168,891
6,994,886
27,976,587
2,300,550

19,867,256
5,456,487
6,173,205
25,305,395
2,204,789

1,750,785
663,768
477,516
1,663,209
50,889

781,548
48,636
344,165
1,007,983
44,872

11,297,939
2,046,600
7,103,943
26,734,500
950,934

10,071,144
2,129,821
2,783,287
9,951,725
16,829

South Carolina. . . . . . . . 
South Dakota. . . . . . . . . 
Tennessee. . . . . . . . . . . 
Texas. . . . . . . . . . . . . . . 
Utah. . . . . . . . . . . . . . . . 

8,747,944
1,412,443
9,432,798
55,408,404
4,699,449

836,137
206,853
1,122,775
5,830,972
400,213

4,094,766
425,614
4,385,403
20,967,429
2,487,937

3,817,041
779,976
3,924,620
28,610,003
1,811,299

8,750,897
1,462,085
9,548,989
56,084,388
4,533,624

7,463,268
1,205,748
8,766,468
44,675,233
3,805,778

928,112
222,592
553,396
6,765,205
606,254

359,517
33,745
229,125
4,643,950
121,592

13,646,238
921,609
5,828,273
75,712,781
2,967,505

3,022,511
860,874
99,718
30,006,954
2,151,069

Vermont. . . . . . . . . . . . . 
Virginia. . . . . . . . . . . . . . 
Washington. . . . . . . . . . 
West Virginia. . . . . . . . . 
Wisconsin . . . . . . . . . . . 
Wyoming. . . . . . . . . . . . 

1,728,446
15,580,882
13,609,674
3,465,196
11,281,068
1,960,772

105,333
1,012,205
1,036,422
362,959
814,385
120,290

1,546,600
6,240,349
8,293,812
1,979,466
5,869,265
1,116,917

76,513
8,328,328
4,279,440
1,122,771
4,597,418
723,565

1,681,292
15,869,478
13,586,886
3,464,205
11,191,475
1,926,445

1,612,052
14,458,878
11,566,562
3,215,683
9,928,685
1,513,919

58,856
1,086,722
1,601,069
232,738
894,823
409,425

10,384
323,878
419,255
15,784
367,967
3,101

275,342
8,611,606
10,121,815
383,175
5,253,491
75,365

95,120
X
5,377,390
618,344
3,924,163
591,566

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 non-elementary-secondary programs are included under “Current spending” but
are excluded from the per pupil data displayed in Tables 8, 11, 14, 18, and 20. Annual Survey of School System Finances statistics include the finances of charter schools whose charters are held directly by
a government or a government agency. Charter schools whose charters are held by nongovernmental entities are deemed to be out of scope for the Annual Survey of School System Finances.
Source: U.S. Census Bureau, 2015 Annual Survey of School System Finances. Data are not subject to sampling error, but for information on nonsampling error and definitions, see introductory text.
Data users who create their own estimates from these tables should cite the U.S. Census Bureau as the source of the original data only.

Public Education Finances: 2015 
U.S. Census Bureau

13

 Table 2.

Revenue From Federal Sources for Public Elementary-Secondary School Systems by
State: Fiscal Year 2015
(In thousands of dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see footnotes)

Geographic area

Distributed through state
Special
education Child nutrition
10,821,981
15,017,603

Direct federal aid
Vocational
538,759

Other and
nonspecified
9,316,810

Total1
4,444,404

Impact aid
1,389,648

  United States .  .  .  .

Total
53,306,749

Total
48,862,345

Title I
13,167,192

Alabama . . . . . . . . . . . . 
Alaska. . . . . . . . . . . . . . 
Arizona . . . . . . . . . . . . . 
Arkansas. . . . . . . . . . . . 
California. . . . . . . . . . . . 

795,238
344,111
1,093,834
581,412
7,556,365

778,269
155,447
924,722
540,182
7,080,540

227,500
46,570
301,180
162,129
1,787,665

172,822
34,841
150,378
128,707
1,842,851

285,061
46,057
313,944
176,957
2,049,163

11,382
3,381
18,621
7,128
56,939

81,504
24,598
140,599
65,261
1,343,922

16,969
188,664
169,112
41,230
475,825

3,135
154,994
159,500
11,332
84,768

Colorado . . . . . . . . . . . . 
Connecticut. . . . . . . . . . 
Delaware. . . . . . . . . . . . 
District of Columbia. . . . 
Florida. . . . . . . . . . . . . . 

715,254
444,073
137,544
146,366
3,118,041

599,803
385,418
137,544
94,570
2,860,217

153,410
106,353
42,171
27,631
787,571

145,670
116,381
29,449
12,770
610,683

193,135
121,531
42,088
24,534
958,519

6,242
5,886
3,288
2,128
34,697

101,346
35,267
20,548
27,507
468,747

115,451
58,655
0
51,796
257,824

45,623
0
0
51,796
7,803

Georgia. . . . . . . . . . . . . 
Hawaii. . . . . . . . . . . . . . 
Idaho. . . . . . . . . . . . . . . 
Illinois. . . . . . . . . . . . . . . 
Indiana. . . . . . . . . . . . . . 

1,831,221
259,390
232,449
2,262,192
929,878

1,763,671
208,866
223,174
2,136,384
913,691

541,220
41,788
57,927
625,703
233,943

308,972
42,408
50,613
539,106
225,190

670,441
61,209
75,474
582,576
305,827

16,771
2,164
3,179
27,018
5,658

226,267
61,297
35,981
361,981
143,073

67,550
50,524
9,275
125,808
16,187

25,230
33,735
5,777
19,541
1,585

Iowa. . . . . . . . . . . . . . . . 
Kansas. . . . . . . . . . . . . . 
Kentucky . . . . . . . . . . . . 
Louisiana. . . . . . . . . . . . 
Maine. . . . . . . . . . . . . . . 

458,457
475,273
848,963
1,235,580
183,883

441,190
447,103
780,457
1,138,119
173,027

88,422
108,748
220,682
271,201
48,320

123,758
N
N
160,732
49,767

128,123
146,688
281,578
255,364
46,240

5,712
1,370
N
9,023
1,958

95,175
190,297
278,197
441,799
26,742

17,267
28,170
68,506
97,461
10,856

356
24,356
0
6,297
2,312

Maryland. . . . . . . . . . . . 
Massachusetts. . . . . . . . 
Michigan . . . . . . . . . . . . 
Minnesota . . . . . . . . . . . 
Mississippi. . . . . . . . . . . 

819,162
778,939
1,582,706
629,909
672,366

764,206
737,649
1,409,053
580,848
631,176

192,341
194,467
413,254
135,907
182,833

187,844
246,743
376,732
161,463
113,595

229,280
200,914
364,751
190,038
230,442

8,741
11,106
19,146
5,554
6,208

146,000
84,419
235,170
87,886
98,098

54,956
41,290
173,653
49,061
41,190

20,632
0
7,245
20,408
1,677

Missouri. . . . . . . . . . . . . 
Montana. . . . . . . . . . . . . 
Nebraska. . . . . . . . . . . . 
Nevada . . . . . . . . . . . . . 
New Hampshire. . . . . . . 

948,600
214,980
344,382
395,630
164,905

896,028
146,263
300,856
368,677
159,417

224,727
54,120
83,536
116,459
39,991

173,067
34,926
71,557
69,718
30,570

261,576
35,121
83,711
116,573
29,284

11,730
2,653
3,251
5,184
3,192

224,928
19,443
58,801
60,743
56,380

52,572
68,717
43,526
26,953
5,488

24,444
59,528
17,209
3,700
0

New Jersey. . . . . . . . . . 
New Mexico. . . . . . . . . . 
New York. . . . . . . . . . . . 
North Carolina. . . . . . . . 
North Dakota. . . . . . . . . 

1,154,004
499,789
2,869,847
1,589,570
158,373

1,128,148
346,169
2,810,125
1,393,079
105,779

271,490
112,697
620,076
437,535
35,794

342,783
88,753
665,729
316,143
27,287

328,249
4,551
798,913
493,993
25,200

9,165
7,985
15,177
0
0

176,461
132,183
710,230
145,408
17,498

25,856
153,620
59,722
196,491
52,594

20,963
83,255
58,246
14,668
25,481

Ohio. . . . . . . . . . . . . . . . 
Oklahoma . . . . . . . . . . . 
Oregon. . . . . . . . . . . . . . 
Pennsylvania. . . . . . . . . 
Rhode Island. . . . . . . . . 

1,676,820
688,990
577,106
1,857,885
184,718

1,557,015
610,640
559,072
1,716,943
179,749

520,761
155,357
161,191
524,345
50,660

374,425
138,252
122,985
396,484
37,136

407,326
216,519
152,468
458,396
39,704

31,810
10,753
5,912
24,588
4,432

222,693
89,759
116,516
313,130
47,817

119,805
78,350
18,034
140,942
4,969

160
40,524
2,821
4,403
2,151

South Carolina. . . . . . . . 
South Dakota. . . . . . . . . 
Tennessee. . . . . . . . . . . 
Texas. . . . . . . . . . . . . . . 
Utah. . . . . . . . . . . . . . . . 

836,137
206,853
1,122,775
5,830,972
400,213

834,339
122,633
1,072,394
5,249,061
366,870

222,147
42,192
272,651
1,331,773
60,600

177,057
30,446
222,129
824,628
93,380

271,427
30,488
402,032
1,853,534
127,541

10,844
1,338
20,219
53,051
5,958

152,864
18,169
155,363
1,186,075
79,391

1,798
84,220
50,381
581,911
33,343

1,323
71,422
4,162
127,866
5,937

Vermont. . . . . . . . . . . . . 
Virginia. . . . . . . . . . . . . . 
Washington. . . . . . . . . . 
West Virginia. . . . . . . . . 
Wisconsin . . . . . . . . . . . 
Wyoming. . . . . . . . . . . . 

105,333
1,012,205
1,036,422
362,959
814,385
120,290

99,745
875,699
846,232
348,793
761,296
101,997

31,091
230,387
225,668
93,361
211,852
37,795

23,687
249,074
216,197
68,096
171,536
24,461

25,083
298,981
249,872
107,578
200,176
19,373

2,530
16,590
7,238
4,304
5,085
2,470

17,354
80,667
147,257
75,454
172,647
17,898

5,588
136,506
190,190
14,166
53,089
18,293

643
38,375
59,965
0
16,126
18,174

N Not available. Amounts are combined in “Other and nonspecified” federal aid distributed through the state.
1
Includes amounts not shown separately.
Note: See Appendix B for a description of state-specific reporting anomalies. State and national totals in this table are lower than the actual totals for these federal programs. This information includes
only the revenue received by public school systems and excludes monies received by nonpublic school system organizations, such as state agencies and private entities. The value of school lunch commodities is also excluded. Annual Survey of School System Finances statistics include the finances of charter schools whose charters are held directly by a government or a government agency. Charter
schools whose charters are held by nongovernmental entities are deemed to be out of scope for the Annual Survey of School System Finances.
Source: U.S. Census Bureau, 2015 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.

14  
 

Public Education Finances: 2015 
U.S. Census Bureau

 Table 3.

Revenue From State Sources for Public Elementary-Secondary School Systems by
State: Fiscal Year 2015
(In thousands of dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see footnotes)

Compensatory
programs
4,728,793

Special
education
19,076,644

Vocational
programs
1,114,679

Transportation
programs
3,835,586

Other and
nonspecified
state aid1
46,921,497

State
payments on
behalf of LEA
17,208,865

  United States .  .  .  .

Total
302,632,386

General
formula
assistance
209,746,322

Alabama . . . . . . . . . . . . 
Alaska. . . . . . . . . . . . . . 
Arizona . . . . . . . . . . . . . 
Arkansas. . . . . . . . . . . . 
California. . . . . . . . . . . . 

4,080,167
2,026,555
3,232,013
4,075,118
42,360,470

3,400,710
1,209,324
3,156,518
1,984,296
32,355,838

63,948
0
0
123,599
266,217

486
0
0
277,405
3,022,629

0
0
9,135
18,726
4,032

311,737
77,045
0
0
4,391

303,286
237,033
66,360
1,497,433
5,339,527

0
503,153
0
173,659
1,367,836

Colorado . . . . . . . . . . . . 
Connecticut. . . . . . . . . . 
Delaware. . . . . . . . . . . . 
District of Columbia. . . . 
Florida. . . . . . . . . . . . . . 

4,354,525
4,353,546
1,142,333
X
10,661,586

3,865,505
1,524,012
922,884
X
4,663,543

17
213,863
0
X
0

160,645
522,445
3,311
X
1,178,729

31,051
11,046
0
X
161,497

54,782
87,417
72,016
X
225,346

242,525
910,205
144,122
X
4,432,471

0
1,084,558
0
X
0

Georgia. . . . . . . . . . . . . 
Hawaii. . . . . . . . . . . . . . 
Idaho. . . . . . . . . . . . . . . 
Illinois. . . . . . . . . . . . . . . 
Indiana. . . . . . . . . . . . . . 

8,310,872
2,381,547
1,381,205
11,858,968
7,676,341

5,207,271
1,111,688
1,057,947
4,895,686
6,482,079

457,949
8,763
0
253,215
16,145

1,078,159
456,352
3,369
665,646
1,380

214,782
7,576
11,950
46,453
4,282

7,355
59,343
63,980
437,825
321

1,310,205
737,825
243,167
1,238,912
120,944

35,151
0
792
4,321,231
1,051,190

Iowa. . . . . . . . . . . . . . . . 
Kansas. . . . . . . . . . . . . . 
Kentucky . . . . . . . . . . . . 
Louisiana. . . . . . . . . . . . 
Maine. . . . . . . . . . . . . . . 

3,460,798
3,967,809
4,176,753
3,480,365
1,060,925

2,536,621
3,053,323
2,402,616
3,359,582
846,185

10,131
0
0
0
0

2,119
420,554
0
11,909
5,174

2,606
0
3,264
0
0

8,619
653
627
0
0

900,702
190,485
539,143
108,874
20,587

0
302,794
1,231,103
0
188,979

Maryland. . . . . . . . . . . . 
Massachusetts. . . . . . . . 
Michigan . . . . . . . . . . . . 
Minnesota . . . . . . . . . . . 
Mississippi. . . . . . . . . . . 

6,267,624
6,808,436
10,510,346
7,567,199
2,324,855

3,016,096
4,397,404
8,008,368
5,352,784
2,204,487

1,252,318
0
265,261
487,211
20,859

385,165
0
873,356
1,043,854
5,785

0
2,752
37,353
6,055
38,191

258,280
306,171
0
63,365
0

617,192
851,168
1,326,008
613,930
55,533

738,573
1,250,941
0
0
0

Missouri. . . . . . . . . . . . . 
Montana. . . . . . . . . . . . . 
Nebraska. . . . . . . . . . . . 
Nevada . . . . . . . . . . . . . 
New Hampshire. . . . . . . 

4,441,091
851,068
1,350,116
2,744,606
1,000,063

2,893,781
620,517
983,140
1,024,215
924,371

0
9,025
0
306
0

149,963
4,755
208,876
119,556
0

26,004
1,129
0
3,154
7,072

108,132
12,026
0
129
0

1,263,211
203,616
158,100
1,597,246
68,620

0
0
0
0
0

New Jersey. . . . . . . . . . 
New Mexico. . . . . . . . . . 
New York. . . . . . . . . . . . 
North Carolina. . . . . . . . 
North Dakota. . . . . . . . . 

11,423,305
2,595,682
25,900,858
8,172,685
942,772

6,631,784
2,354,874
15,898,212
8,012,889
846,422

85,950
0
0
70,754
0

928,438
8,847
3,960,146
0
22,201

0
0
0
0
6,346

177,181
102,953
0
3,465
27,219

1,512,776
129,008
6,042,500
83,181
40,584

2,087,176
0
0
2,396
0

Ohio. . . . . . . . . . . . . . . . 
Oklahoma . . . . . . . . . . . 
Oregon. . . . . . . . . . . . . . 
Pennsylvania. . . . . . . . . 
Rhode Island. . . . . . . . . 

10,169,760
2,993,050
3,678,001
10,532,452
908,963

8,723,350
1,796,519
3,395,479
5,523,526
739,704

345,356
20,960
0
50,124
0

0
0
0
1,059,129
0

1,508
19,591
0
51,222
3,183

0
0
10,716
737,013
0

1,099,546
948,516
271,806
3,111,438
77,387

0
207,464
0
0
88,689

South Carolina. . . . . . . . 
South Dakota. . . . . . . . . 
Tennessee. . . . . . . . . . . 
Texas. . . . . . . . . . . . . . . 
Utah. . . . . . . . . . . . . . . . 

4,094,766
425,614
4,385,403
20,967,429
2,487,937

851,633
357,504
4,053,788
18,065,818
1,438,792

26,085
418
0
0
41,019

218,074
51,818
0
0
235,045

206,647
0
1,389
0
79,650

36,788
0
0
0
68,309

2,580,507
6,200
330,226
1,254,838
625,122

175,032
9,674
0
1,646,773
0

Vermont. . . . . . . . . . . . . 
Virginia. . . . . . . . . . . . . . 
Washington. . . . . . . . . . 
West Virginia. . . . . . . . . 
Wisconsin . . . . . . . . . . . 
Wyoming. . . . . . . . . . . . 

1,546,600
6,240,349
8,293,812
1,979,466
5,869,265
1,116,917

1,238,735
4,486,751
5,712,112
1,096,436
4,349,167
712,036

0
335,742
299,661
3,897
0
0

173,297
487,226
960,271
7,652
362,878
0

31,021
61,492
0
4,520
0
0

1,391
0
463,932
23,345
23,714
0

19,400
869,138
857,836
184,671
1,133,506
404,881

82,756
0
0
658,945
0
0

Geographic area

X Not applicable.
1
Includes staff improvement programs, bilingual education programs, gifted and talented programs, school lunch programs, capital outlay and debt service programs, nonspecified, and all other
revenue from state sources.
Note: See Appendix B for a description of state-specific reporting anomalies. Due to the varying content of individual state aid programs, this information should not be used to compare the fiscal commitments of the states to the objectives of the specific programs shown in this table. Annual Survey of School System Finances statistics include the finances of charter schools whose charters are held
directly by a government or a government agency. Charter schools whose charters are held by nongovernmental entities are deemed to be out of scope for the Annual Survey of School System Finances.
Source: U.S. Census Bureau, 2015 Annual Survey of School System Finances. Data are not subject to sampling error, but for information on nonsampling error and definitions, see introductory text.
Data users who create their own estimates from these tables should cite the U.S. Census Bureau as the source of the original data only.

Public Education Finances: 2015 
U.S. Census Bureau

15

 Table 4.

Revenue From Local Sources for Public Elementary-Secondary School Systems by
State: Fiscal Year 2015
(In thousands of dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see footnotes)

Geographic area

Other
taxes
8,889,339

Parent
government
contributions
51,539,728

Nonschool
local
government
7,968,050

School
lunch
charges
5,597,071

Tuition and
transportation
charges
1,303,887

Other
charges1
7,528,095

Other
local
revenue
16,174,942

  United States .  .  .  .

Total
286,698,449

Property
taxes
187,697,337

Alabama . . . . . . . . . . . . 
Alaska. . . . . . . . . . . . . . 
Arizona . . . . . . . . . . . . . 
Arkansas. . . . . . . . . . . . 
California. . . . . . . . . . . . 

2,483,074
550,200
3,833,285
636,087
25,600,343

1,116,195
X
3,057,329
392,142
18,608,632

59,293
X
0
1,042
598,778

X
482,458
0
X
1,052,302

714,993
0
288,290
9,482
1,312,016

101,181
8,092
84,562
49,648
365,301

5,210
258
1,636
10,022
60,563

217,779
21,140
122,666
94,836
699,913

268,423
38,252
278,802
78,915
2,902,838

Colorado . . . . . . . . . . . . 
Connecticut. . . . . . . . . . 
Delaware. . . . . . . . . . . . 
District of Columbia. . . . 
Florida. . . . . . . . . . . . . . 

4,534,085
6,059,663
696,753
1,235,916
13,185,984

3,747,884
X
561,750
X
10,758,297

2,727
X
0
X
567,491

X
5,466,663
X
1,210,320
X

16,705
435,158
0
0
0

89,420
121,264
13,340
672
219,576

112,300
5,837
0
0
12,476

265,015
3,657
860
3,852
914,434

300,034
27,084
120,803
21,072
713,710

Georgia. . . . . . . . . . . . . 
Hawaii. . . . . . . . . . . . . . 
Idaho. . . . . . . . . . . . . . . 
Illinois. . . . . . . . . . . . . . . 
Indiana. . . . . . . . . . . . . . 

8,438,709
62,746
553,672
17,282,030
3,608,327

5,465,285
X
473,906
16,041,798
2,520,194

1,824,396
X
0
0
797

X
0
X
X
0

362,069
0
91
148,547
303,320

163,785
22,501
22,873
200,948
181,946

32,554
4,628
6,045
62,669
3,841

293,084
7,617
8,159
295,520
141,358

297,536
28,000
42,598
532,548
456,871

Iowa. . . . . . . . . . . . . . . . 
Kansas. . . . . . . . . . . . . . 
Kentucky . . . . . . . . . . . . 
Louisiana. . . . . . . . . . . . 
Maine. . . . . . . . . . . . . . . 

2,533,674
1,547,114
2,522,052
3,716,902
1,425,548

2,048,515
1,046,491
1,854,341
1,595,602
771,748

181,364
0
430,718
1,825,662
0

X
X
X
0
575,671

5,871
129,799
31,613
59,409
15,169

110,507
81,526
73,500
39,194
27,209

12,073
11,208
8,492
10,852
5,921

53,987
53,733
31,782
8,534
5,480

121,357
224,357
91,606
177,649
24,350

Maryland. . . . . . . . . . . . 
Massachusetts. . . . . . . . 
Michigan . . . . . . . . . . . . 
Minnesota . . . . . . . . . . . 
Mississippi. . . . . . . . . . . 

7,400,786
9,257,741
5,968,562
3,335,988
1,582,816

X
X
5,119,281
2,166,222
1,299,092

X
X
0
0
15,749

7,126,073
7,375,421
X
X
2,363

0
1,276,690
27,010
250,401
15,673

93,633
158,204
157,318
181,038
44,456

9,034
138,777
42,684
108,222
6,670

19,288
42,623
349,829
216,883
123,034

152,758
266,026
272,440
413,222
75,779

Missouri. . . . . . . . . . . . . 
Montana. . . . . . . . . . . . . 
Nebraska. . . . . . . . . . . . 
Nevada . . . . . . . . . . . . . 
New Hampshire. . . . . . . 

5,147,089
721,898
2,461,777
1,203,430
1,827,290

4,037,011
458,633
2,054,022
1,107,438
1,468,741

224,638
0
175,243
2,758
0

X
X
X
X
270,456

220,131
159,793
17,801
1,933
143

129,701
18,246
65,965
24,260
35,409

18,404
3,502
2,293
7,870
7,702

262,316
39,684
88,045
3,813
4,554

254,888
42,040
58,408
55,358
40,285

New Jersey . . . . . . . . . . 
New Mexico. . . . . . . . . . 
New York. . . . . . . . . . . . 
North Carolina. . . . . . . . 
North Dakota. . . . . . . . . 

15,676,397
694,180
34,692,413
3,384,679
505,200

13,264,574
527,909
18,281,321
X
347,544

0
0
37,139
X
0

916,639
X
12,390,612
2,804,933
X

280,693
0
258,825
81,955
35,727

235,141
23,006
252,208
166,451
31,182

61,000
301
47,982
0
1,217

314,318
29,381
154,955
84,817
32,345

604,032
113,583
3,269,371
246,523
57,185

Ohio. . . . . . . . . . . . . . . . 
Oklahoma . . . . . . . . . . . 
Oregon. . . . . . . . . . . . . . 
Pennsylvania. . . . . . . . . 
Rhode Island. . . . . . . . . 

11,643,701
2,437,550
2,810,062
16,119,703
1,250,049

9,461,571
1,804,718
2,297,714
12,862,103
110,464

443,219
16,092
0
2,257,693
0

X
X
X
X
1,104,747

155,287
202,257
131,500
61,978
0

228,152
72,044
38,517
289,307
15,210

85,445
24,319
26,952
55,412
2,078

758,971
208,730
116,272
95,500
8,663

511,056
109,390
199,107
497,710
8,887

South Carolina. . . . . . . . 
South Dakota. . . . . . . . . 
Tennessee. . . . . . . . . . . 
Texas. . . . . . . . . . . . . . . 
Utah. . . . . . . . . . . . . . . . 

3,817,041
779,976
3,924,620
28,610,003
1,811,299

2,932,246
661,778
63,204
26,515,433
1,599,005

185,603
29,513
0
0
0

X
X
2,860,302
0
X

260,692
3,078
402,277
67,641
50

72,377
29,809
86,744
622,415
53,443

11,363
6,548
5,690
85,147
14,567

161,424
15,939
383,644
438,279
20,885

193,336
33,311
122,759
881,088
123,349

Vermont. . . . . . . . . . . . . 
Virginia. . . . . . . . . . . . . . 
Washington. . . . . . . . . . 
West Virginia. . . . . . . . . 
Wisconsin . . . . . . . . . . . 
Wyoming. . . . . . . . . . . . 

76,513
8,328,328
4,279,440
1,122,771
4,597,418
723,565

890
X
3,638,566
1,045,091
4,005,138
507,519

1,260
X
2,064
3,234
0
2,866

X
7,891,267
X
X
9,501
X

3,272
0
14,357
3,016
29,194
174,144

16,343
201,017
99,547
16,425
147,496
14,962

3,531
59,640
90,582
5,076
5,108
186

7,605
16,994
161,478
9,847
111,522
3,051

43,612
159,410
272,846
40,082
289,459
20,837

X Not applicable.
1
Includes textbook sales and rentals, district activity receipts, rents and royalties, nonspecified student fees, and other sales and service revenues.
Note: See Appendix B for a description of state-specific reporting anomalies. Revenue from other school systems are excluded to avoid double counting. Some data appear under local sources for
Hawaii’s state-operated school system for consistency with data presented for all other school systems. Refer to the introductory text for an explanation concerning tax revenue for dependent school systems.
Annual Survey of School System Finances statistics include the finances of charter schools whose charters are held directly by a government or a government agency. Charter schools whose charters are
held by nongovernmental entities are deemed to be out of scope for the Annual Survey of School System Finances.
Source: U.S. Census Bureau, 2015 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.

16  
 

Public Education Finances: 2015 
U.S. Census Bureau

 Table 5.

Percentage Distribution of Public Elementary-Secondary School System Revenue by Source and
State: Fiscal Year 2015
(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
38.6
1.2

  United States .  .  .  .

Total
100.0

Total1
8.3

Title I
2.0

Total1
47.1

General
formula
assistance
32.6

Alabama . . . . . . . . . . . . 
Alaska. . . . . . . . . . . . . . 
Arizona . . . . . . . . . . . . . 
Arkansas. . . . . . . . . . . . 
California. . . . . . . . . . . . 

100.0
100.0
100.0
100.0
100.0

10.8
11.8
13.4
11.0
10.0

3.1
1.6
3.7
3.1
2.4

55.4
69.4
39.6
77.0
56.1

46.2
41.4
38.7
37.5
42.8

33.7
18.8
47.0
12.0
33.9

16.0
16.5
37.5
7.4
26.8

9.7
0.0
3.5
0.2
1.7

4.4
1.0
2.6
2.9
1.5

Colorado . . . . . . . . . . . . 
Connecticut. . . . . . . . . . 
Delaware. . . . . . . . . . . . 
District of Columbia. . . . 
Florida. . . . . . . . . . . . . . 

100.0
100.0
100.0
100.0
100.0

7.4
4.1
7.0
10.6
11.6

1.6
1.0
2.1
2.0
2.9

45.3
40.1
57.8
X
39.5

40.2
14.0
46.7
X
17.3

47.2
55.8
35.2
89.4
48.9

39.1
50.4
28.4
87.6
42.0

0.2
4.0
0.0
0.0
0.0

4.9
1.2
0.7
0.3
4.3

Georgia. . . . . . . . . . . . . 
Hawaii. . . . . . . . . . . . . . 
Idaho. . . . . . . . . . . . . . . 
Illinois. . . . . . . . . . . . . . . 
Indiana. . . . . . . . . . . . . . 

100.0
100.0
100.0
100.0
100.0

9.9
9.6
10.7
7.2
7.6

2.9
1.5
2.7
2.0
1.9

44.7
88.1
63.7
37.8
62.8

28.0
41.1
48.8
15.6
53.1

45.4
2.3
25.5
55.0
29.5

39.2
0.0
21.9
51.1
20.6

1.9
0.0
0.0
0.5
2.5

2.6
1.3
1.7
1.8
2.7

Iowa. . . . . . . . . . . . . . . . 
Kansas. . . . . . . . . . . . . . 
Kentucky . . . . . . . . . . . . 
Louisiana. . . . . . . . . . . . 
Maine. . . . . . . . . . . . . . . 

100.0
100.0
100.0
100.0
100.0

7.1
7.9
11.2
14.7
6.9

1.4
1.8
2.9
3.2
1.8

53.6
66.2
55.3
41.3
39.7

39.3
51.0
31.8
39.8
31.7

39.3
25.8
33.4
44.1
53.4

34.6
17.5
30.3
40.6
50.5

0.1
2.2
0.4
0.7
0.6

2.7
2.4
1.5
0.7
1.4

Maryland. . . . . . . . . . . . 
Massachusetts. . . . . . . . 
Michigan . . . . . . . . . . . . 
Minnesota . . . . . . . . . . . 
Mississippi. . . . . . . . . . . 

100.0
100.0
100.0
100.0
100.0

5.7
4.6
8.8
5.5
14.7

1.3
1.2
2.3
1.2
4.0

43.3
40.4
58.2
65.6
50.8

20.8
26.1
44.3
46.4
48.1

51.1
55.0
33.0
28.9
34.6

49.2
43.8
28.3
18.8
28.8

0.0
7.6
0.1
2.2
0.3

0.8
2.0
3.0
4.4
3.8

Missouri. . . . . . . . . . . . . 
Montana. . . . . . . . . . . . . 
Nebraska. . . . . . . . . . . . 
Nevada . . . . . . . . . . . . . 
New Hampshire. . . . . . . 

100.0
100.0
100.0
100.0
100.0

9.0
12.0
8.3
9.1
5.5

2.1
3.0
2.0
2.7
1.3

42.1
47.6
32.5
63.2
33.4

27.5
34.7
23.7
23.6
30.9

48.8
40.4
59.2
27.7
61.1

40.4
25.7
53.6
25.6
58.1

2.1
8.9
0.4
0.0
0.0

3.9
3.4
3.8
0.8
1.6

New Jersey. . . . . . . . . . 
New Mexico. . . . . . . . . . 
New York. . . . . . . . . . . . 
North Carolina. . . . . . . . 
North Dakota. . . . . . . . . 

100.0
100.0
100.0
100.0
100.0

4.1
13.2
4.5
12.1
9.9

1.0
3.0
1.0
3.3
2.2

40.4
68.5
40.8
62.2
58.7

23.5
62.1
25.1
60.9
52.7

55.5
18.3
54.7
25.7
31.5

50.2
13.9
48.4
21.3
21.6

1.0
0.0
0.4
0.6
2.2

2.2
1.4
0.7
1.9
4.0

Ohio. . . . . . . . . . . . . . . . 
Oklahoma . . . . . . . . . . . 
Oregon. . . . . . . . . . . . . . 
Pennsylvania. . . . . . . . . 
Rhode Island. . . . . . . . . 

100.0
100.0
100.0
100.0
100.0

7.1
11.3
8.2
6.5
7.9

2.2
2.5
2.3
1.8
2.2

43.3
48.9
52.1
36.9
38.8

37.1
29.4
48.1
19.4
31.6

49.6
39.8
39.8
56.5
53.3

42.2
29.8
32.5
53.0
51.8

0.7
3.3
1.9
0.2
0.0

4.6
5.0
2.6
1.5
1.1

South Carolina. . . . . . . . 
South Dakota. . . . . . . . . 
Tennessee. . . . . . . . . . . 
Texas. . . . . . . . . . . . . . . 
Utah. . . . . . . . . . . . . . . . 

100.0
100.0
100.0
100.0
100.0

9.6
14.6
11.9
10.5
8.5

2.5
3.0
2.9
2.4
1.3

46.8
30.1
46.5
37.8
52.9

9.7
25.3
43.0
32.6
30.6

43.6
55.2
41.6
51.6
38.5

35.6
48.9
31.0
47.9
34.0

3.0
0.2
4.3
0.1
0.0

2.8
3.7
5.0
2.1
1.9

Vermont. . . . . . . . . . . . . 
Virginia. . . . . . . . . . . . . . 
Washington. . . . . . . . . . 
West Virginia. . . . . . . . . 
Wisconsin . . . . . . . . . . . 
Wyoming. . . . . . . . . . . . 

100.0
100.0
100.0
100.0
100.0
100.0

6.1
6.5
7.6
10.5
7.2
6.1

1.8
1.5
1.7
2.7
1.9
1.9

89.5
40.1
60.9
57.1
52.0
57.0

71.7
28.8
42.0
31.6
38.6
36.3

4.4
53.5
31.4
32.4
40.8
36.9

0.1
50.6
26.8
30.3
35.6
26.0

0.2
0.0
0.1
0.1
0.3
8.9

1.6
1.8
2.6
0.9
2.3
0.9

Total1
44.6

Charges
2.2

X Not applicable.
1
Includes amounts not shown separately.
Note: See Appendix B for a description of state-specific reporting anomalies. Revenue from other school systems are excluded to avoid double counting. Some data appear under local sources for Hawaii’s
state-operated school system for consistency with data presented for all other school systems. Annual Survey of School System Finances statistics include the finances of charter schools whose charters are
held directly by a government or a government agency. Charter schools whose charters are held by nongovernmental entities are deemed to be out of scope for the Annual Survey of School System Finances.
Source: U.S. Census Bureau, 2015 Annual Survey of School System Finances. Data are not subject to sampling error, but for information on nonsampling error and definitions, see introductory text.
Data users who create their own estimates from these tables should cite the U.S. Census Bureau as the source of the original data only.

Public Education Finances: 2015 
U.S. Census Bureau

17

 Table 6.

Current Spending of Public Elementary-Secondary School Systems by State: Fiscal Year 2015
(In thousands of dollars. Detail may not add to total because of rounding)

Geographic area

All functions
Salaries
Employee
and wages
benefits
322,111,704 129,816,659

Total
344,294,024

Instruction
Salaries
and wages
216,949,160

Employee
benefits
87,100,405

Support services
Salaries
Employee
Total1
and wages
benefits
194,409,602
95,273,969
38,910,563

All
other
functions
28,992,510

  United States .  .  .  .

Total
567,696,136

Alabama . . . . . . . . . . . . 
Alaska. . . . . . . . . . . . . . 
Arizona . . . . . . . . . . . . . 
Arkansas. . . . . . . . . . . . 
California. . . . . . . . . . . . 

6,826,622
2,646,225
7,205,417
4,683,434
66,208,111

3,777,322
1,078,021
4,221,569
2,742,286
38,620,467

1,523,592
1,015,267
1,334,828
781,945
14,951,104

3,817,479
1,484,610
3,846,357
2,620,399
38,951,948

2,464,880
692,371
2,627,191
1,748,963
25,025,371

943,866
666,030
819,968
498,284
9,272,536

2,414,860
1,068,849
2,880,184
1,772,639
23,501,848

1,138,258
359,782
1,489,368
893,730
12,118,829

481,471
334,856
478,461
252,876
5,059,088

594,283
92,766
478,876
290,396
3,754,315

Colorado . . . . . . . . . . . . 
Connecticut. . . . . . . . . . 
Delaware. . . . . . . . . . . . 
District of Columbia. . . . 
Florida. . . . . . . . . . . . . . 

8,146,683
9,603,117
1,779,087
979,040
24,933,433

5,083,057
5,187,778
938,031
622,943
13,843,250

1,407,491
2,591,558
464,686
114,731
4,283,796

4,578,938
6,006,275
1,072,395
557,345
14,931,173

3,189,682
3,640,015
659,113
420,580
8,806,625

888,565
1,792,306
331,549
77,906
2,625,845

3,170,482
3,233,901
583,951
379,854
8,186,082

1,729,211
1,401,263
246,254
201,669
4,446,313

471,036
734,315
127,135
36,670
1,439,430

397,263
362,941
122,741
41,841
1,816,178

Georgia. . . . . . . . . . . . . 
Hawaii. . . . . . . . . . . . . . 
Idaho. . . . . . . . . . . . . . . 
Illinois. . . . . . . . . . . . . . . 
Indiana. . . . . . . . . . . . . . 

16,401,832
2,359,203
1,902,503
28,584,939
9,797,058

9,797,386
1,309,162
1,134,703
14,596,183
5,359,193

3,488,933
511,154
409,819
8,655,141
2,900,887

10,081,483
1,377,713
1,130,814
17,313,173
5,537,406

6,637,357
894,305
780,816
9,945,760
3,528,058

2,476,850
338,738
276,533
5,840,544
1,844,241

5,324,072
835,930
663,005
10,279,691
3,712,136

2,861,285
365,278
319,789
4,362,998
1,616,806

888,863
152,629
117,485
2,660,470
995,648

996,277
145,560
108,684
992,075
547,516

Iowa. . . . . . . . . . . . . . . . 
Kansas. . . . . . . . . . . . . . 
Kentucky . . . . . . . . . . . . 
Louisiana. . . . . . . . . . . . 
Maine. . . . . . . . . . . . . . . 

5,558,398
4,995,292
6,693,668
7,291,286
2,426,820

3,504,962
2,937,287
4,032,917
3,915,900
1,383,481

1,166,533
909,775
1,621,075
2,013,362
589,386

3,383,909
3,051,755
3,807,748
4,100,906
1,406,898

2,357,732
1,951,506
2,606,865
2,518,767
918,597

779,377
599,455
1,004,158
1,270,120
399,607

1,912,222
1,692,953
2,417,226
2,774,314
910,381

1,042,569
898,103
1,255,073
1,249,527
423,566

356,881
277,867
545,255
653,166
173,261

262,267
250,584
468,694
416,066
109,541

Maryland. . . . . . . . . . . . 
Massachusetts. . . . . . . . 
Michigan . . . . . . . . . . . . 
Minnesota . . . . . . . . . . . 
Mississippi. . . . . . . . . . . 

12,430,544
15,315,796
15,712,267
10,085,128
4,161,329

7,322,524
8,780,982
7,767,920
6,041,451
2,440,939

3,281,241
3,385,378
4,798,447
2,034,324
836,474

7,686,024
9,774,884
9,040,821
6,257,807
2,350,872

4,935,547
6,007,140
5,195,712
4,268,441
1,581,907

2,245,858
2,451,816
3,220,644
1,441,714
529,886

4,358,416
5,043,032
5,839,572
2,933,999
1,525,340

2,263,432
2,485,887
2,449,202
1,350,897
743,308

979,722
879,332
1,508,343
465,801
257,697

386,104
497,880
831,874
893,322
285,117

Missouri. . . . . . . . . . . . . 
Montana. . . . . . . . . . . . . 
Nebraska. . . . . . . . . . . . 
Nevada . . . . . . . . . . . . . 
New Hampshire. . . . . . . 

9,269,713
1,602,608
3,732,390
3,804,316
2,711,114

5,643,986
920,210
2,165,694
2,257,928
1,473,863

1,723,996
284,809
744,932
895,951
660,345

5,387,766
940,488
2,446,701
2,170,424
1,697,165

3,731,203
622,278
1,545,035
1,435,456
1,060,629

1,122,964
188,634
546,793
566,659
472,495

3,266,781
581,694
1,102,622
1,459,504
938,368

1,668,005
276,651
557,432
781,651
386,648

521,246
88,161
178,772
314,463
179,867

615,166
80,426
183,067
174,388
75,581

New Jersey. . . . . . . . . . 
New Mexico. . . . . . . . . . 
New York. . . . . . . . . . . . 
North Carolina. . . . . . . . 
North Dakota. . . . . . . . . 

26,025,344
3,184,539
59,209,906
12,789,303
1,420,265

14,138,558
1,838,372
30,338,328
8,007,293
814,885

6,222,199
646,027
16,463,224
2,691,691
293,891

15,339,450
1,773,801
41,954,260
7,960,222
825,445

9,282,018
1,217,693
23,047,409
5,514,664
553,996

3,903,138
421,137
12,852,589
1,826,682
204,040

9,414,336
1,256,303
15,714,795
4,082,387
483,984

4,584,200
573,605
6,667,482
2,212,326
225,379

2,120,476
206,054
3,515,475
759,688
80,561

1,271,558
154,435
1,540,851
746,694
110,836

Ohio. . . . . . . . . . . . . . . . 
Oklahoma . . . . . . . . . . . 
Oregon. . . . . . . . . . . . . . 
Pennsylvania. . . . . . . . . 
Rhode Island. . . . . . . . . 

19,867,256
5,456,487
6,173,205
25,305,395
2,204,789

11,030,449
3,009,243
3,092,729
12,266,657
1,192,335

4,260,658
1,023,194
1,773,498
6,642,246
544,759

11,620,080
3,000,894
3,650,855
16,058,338
1,322,055

7,231,692
1,935,245
2,010,757
8,628,995
817,438

2,641,076
664,767
1,128,287
4,613,949
367,178

7,324,444
2,041,507
2,272,382
8,196,747
792,525

3,471,823
952,917
1,013,395
3,326,244
372,599

1,471,920
312,163
600,537
1,853,986
176,914

922,732
414,086
249,968
1,050,310
90,209

South Carolina. . . . . . . . 
South Dakota. . . . . . . . . 
Tennessee. . . . . . . . . . . 
Texas. . . . . . . . . . . . . . . 
Utah. . . . . . . . . . . . . . . . 

7,463,268
1,205,748
8,766,468
44,675,233
3,805,778

4,277,334
713,791
5,171,865
30,262,688
2,223,672

1,529,584
208,044
1,716,977
5,299,053
1,055,662

4,123,140
709,363
5,343,272
26,745,844
2,367,650

2,757,988
486,637
3,540,917
20,311,719
1,493,998

967,577
138,773
1,195,061
3,423,357
711,123

2,893,109
426,257
2,862,499
15,145,619
1,166,728

1,387,853
203,916
1,413,066
9,029,135
608,828

499,478
61,807
454,597
1,613,356
296,535

447,019
70,128
560,697
2,783,770
271,400

Vermont. . . . . . . . . . . . . 
Virginia. . . . . . . . . . . . . . 
Washington. . . . . . . . . . 
West Virginia. . . . . . . . . 
Wisconsin . . . . . . . . . . . 
Wyoming. . . . . . . . . . . . 

1,612,052
14,458,878
11,566,562
3,215,683
9,928,685
1,513,919

874,822
8,936,491
6,900,366
1,754,068
5,475,066
891,297

376,938
3,520,554
2,484,432
876,497
2,427,229
379,342

983,532
8,755,896
6,508,964
1,819,903
5,723,474
895,910

586,092
5,911,979
4,362,192
1,103,031
3,778,547
578,251

256,972
2,320,291
1,524,710
546,184
1,617,755
241,818

566,649
5,075,509
4,510,672
1,161,944
3,691,809
565,489

268,518
2,772,919
2,415,778
551,685
1,543,482
296,035

113,073
1,099,425
889,929
294,051
751,417
128,854

61,871
627,473
546,926
233,836
513,402
52,520

1

Includes amounts not shown separately.
Note: See Appendix B for a description of state-specific reporting anomalies. Payments to other school systems are excluded from this table. Expenditures for adult education, community services,
and other non-elementary-secondary programs are included under “Total” current spending and “All other functions,” but are excluded in the per pupil data displayed in Tables 8, 11, 14, 18, and 20. Annual
Survey of School System Finances statistics include the finances of charter schools whose charters are held directly by a government or a government agency. Charter schools whose charters are held by
nongovernmental entities are deemed to be out of scope for the Annual Survey of School System Finances.
Source: U.S. Census Bureau, 2015 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

18  
 

Public Education Finances: 2015 
U.S. Census Bureau

 Table 7.

Support Services Expenditure for Public Elementary-Secondary School Systems by Function and
State: Fiscal Year 2015
(In thousands of dollars. Detail may not add to total because of rounding)

School
administration
30,350,870

Operation and
maintenance
of plant
51,575,855

Pupil
transportation
24,160,190

Other and
nonspecified
support
services
19,977,892

179,871
36,093
100,287
108,534
624,322

417,386
167,571
335,049
242,756
4,246,820

637,646
297,565
857,457
466,928
6,352,212

336,671
75,112
341,847
178,710
1,520,147

152,953
95,773
299,249
136,993
3,366,748

496,636
293,307
32,348
66,594
1,568,398

131,671
212,240
18,553
100,156
220,156

570,536
550,855
110,122
64,460
1,345,323

749,705
849,415
175,690
44,012
2,416,645

236,957
479,657
87,154
65,233
942,822

577,569
240,407
86,733
3,655
628,600

767,012
225,975
106,540
1,926,228
473,032

841,765
81,416
89,958
1,099,439
375,778

200,765
12,762
41,682
1,097,120
195,379

993,239
158,895
109,225
1,435,306
582,438

1,250,463
231,340
180,229
2,360,896
1,119,945

761,860
67,779
90,240
1,262,348
603,695

508,968
57,763
45,131
1,098,354
361,869

1,912,222
1,692,953
2,417,226
2,774,314
910,381

318,697
258,364
313,912
449,241
164,968

292,756
199,326
375,468
384,835
119,926

141,309
119,751
171,411
188,910
84,684

313,564
290,191
386,434
430,003
133,443

476,563
491,940
591,230
687,539
254,256

203,762
204,379
407,329
425,635
122,438

165,571
129,002
171,442
208,151
30,666

Maryland. . . . . . . . . . . . 
Massachusetts. . . . . . . . 
Michigan . . . . . . . . . . . . 
Minnesota . . . . . . . . . . . 
Mississippi. . . . . . . . . . . 

4,358,416
5,043,032
5,839,572
2,933,999
1,525,340

584,376
1,129,389
1,241,182
276,090
210,914

654,784
814,536
769,432
479,295
193,837

118,413
194,661
255,389
342,371
134,899

845,285
638,889
834,951
381,927
249,776

1,148,618
1,258,194
1,308,237
683,450
432,340

662,099
677,277
675,203
532,357
199,457

344,841
330,086
755,178
238,509
104,117

Missouri. . . . . . . . . . . . . 
Montana. . . . . . . . . . . . . 
Nebraska. . . . . . . . . . . . 
Nevada . . . . . . . . . . . . . 
New Hampshire. . . . . . . 

3,266,781
581,694
1,102,622
1,459,504
938,368

415,426
104,653
173,257
201,252
209,635

413,785
59,979
116,951
226,880
86,251

318,211
52,052
107,552
49,076
96,915

527,014
87,584
178,852
272,945
153,449

917,660
158,899
318,773
380,525
235,693

457,737
76,855
115,243
189,365
122,819

216,948
41,672
91,994
139,461
33,606

New Jersey. . . . . . . . . . 
New Mexico. . . . . . . . . . 
New York. . . . . . . . . . . . 
North Carolina. . . . . . . . 
North Dakota. . . . . . . . . 

9,414,336
1,256,303
15,714,795
4,082,387
483,984

2,674,819
308,802
1,715,119
687,872
54,848

797,795
81,372
1,390,919
410,850
52,928

496,475
63,211
891,514
139,025
59,650

1,231,812
184,255
2,073,408
800,932
69,640

2,540,828
359,215
4,781,899
1,071,268
133,985

1,035,774
171,156
3,306,444
564,130
65,194

636,833
88,292
1,555,492
408,310
47,739

Ohio. . . . . . . . . . . . . . . . 
Oklahoma . . . . . . . . . . . 
Oregon. . . . . . . . . . . . . . 
Pennsylvania. . . . . . . . . 
Rhode Island. . . . . . . . . 

7,324,444
2,041,507
2,272,382
8,196,747
792,525

1,278,484
370,090
429,462
1,282,645
229,958

821,838
214,467
237,345
805,942
74,925

538,753
159,286
82,215
687,816
27,355

994,929
301,605
383,277
965,579
102,071

1,706,553
589,386
477,576
2,209,227
166,700

932,101
181,825
273,024
1,404,474
105,745

1,051,786
224,848
389,483
841,064
85,771

South Carolina. . . . . . . . 
South Dakota. . . . . . . . . 
Tennessee. . . . . . . . . . . 
Texas. . . . . . . . . . . . . . . 
Utah. . . . . . . . . . . . . . . . 

2,893,109
426,257
2,862,499
15,145,619
1,166,728

592,599
65,451
399,810
2,256,157
139,282

455,707
44,082
530,574
2,306,747
150,755

71,812
41,565
190,536
663,859
37,011

453,792
58,681
517,268
2,526,659
237,386

725,548
125,978
722,225
4,380,412
364,729

312,931
47,599
331,541
1,179,281
125,914

280,720
42,901
170,545
1,832,504
111,651

Vermont. . . . . . . . . . . . . 
Virginia. . . . . . . . . . . . . . 
Washington. . . . . . . . . . 
West Virginia. . . . . . . . . 
Wisconsin . . . . . . . . . . . 
Wyoming. . . . . . . . . . . . 

566,649
5,075,509
4,510,672
1,161,944
3,691,809
565,489

128,256
727,283
779,334
159,151
487,519
88,273

71,388
933,232
858,281
144,451
517,965
85,166

34,657
229,790
125,452
58,696
282,050
30,765

109,716
851,241
679,687
172,146
500,613
81,885

128,830
1,341,077
1,011,451
328,038
932,870
143,995

56,291
762,900
439,736
239,000
427,438
75,505

37,511
229,986
616,731
60,462
543,354
59,900

  United States .  .  .  .

Total
194,409,602

Pupil
support
services
31,589,646

Instructional
staff
support
services
26,188,461

General
administration
10,566,688

Alabama . . . . . . . . . . . . 
Alaska. . . . . . . . . . . . . . 
Arizona . . . . . . . . . . . . . 
Arkansas. . . . . . . . . . . . 
California. . . . . . . . . . . . 

2,414,860
1,068,849
2,880,184
1,772,639
23,501,848

403,003
214,161
560,238
244,818
3,573,408

287,330
182,574
386,057
393,900
3,818,191

Colorado . . . . . . . . . . . . 
Connecticut. . . . . . . . . . 
Delaware. . . . . . . . . . . . 
District of Columbia. . . . 
Florida. . . . . . . . . . . . . . 

3,170,482
3,233,901
583,951
379,854
8,186,082

407,408
608,020
73,351
35,744
1,064,138

Georgia. . . . . . . . . . . . . 
Hawaii. . . . . . . . . . . . . . 
Idaho. . . . . . . . . . . . . . . 
Illinois. . . . . . . . . . . . . . . 
Indiana. . . . . . . . . . . . . . 

5,324,072
835,930
663,005
10,279,691
3,712,136

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 non-elementary-secondary programs are also excluded. Annual Survey of School System Finances statistics include the finances of charter schools whose charters are held directly by a government
or a government agency. Charter schools whose charters are held by nongovernmental entities are deemed to be out of scope for the Annual Survey of School System Finances.
Source: U.S. Census Bureau, 2015 Annual Survey of School System Finances. Data are not subject to sampling error, but for information on nonsampling error and definitions, see introductory text.
Data users who create their own estimates from these tables should cite the U.S. Census Bureau as the source of the original data only.

Public Education Finances: 2015 
U.S. Census Bureau

19

 Table 8.

Per Pupil Amounts for Current Spending of Public Elementary-Secondary School Systems by
State: Fiscal Year 2015
(In dollars)

Instruction
Salaries
and
Total1
wages
6,903
4,472

Support services
Instructional
staff
Pupil
support
support
651
540

General
administration
218

School
administration
626

391
1,396
409
821
613

245
276
106
226
100

568
1,282
355
506
682

467
1,203
602
774
388

569
580
265
1,443
572

151
420
152
2,170
80

654
1,090
904
1,397
490

3,099
4,583
2,419
5,022
3,697

447
1,239
389
941
471

490
446
328
537
374

117
70
152
536
195

578
871
398
701
580

1,542
1,206
1,459
1,921
2,268

3,784
3,407
3,511
4,197
5,167

631
520
456
680
936

579
401
545
582
681

280
241
249
286
481

621
584
561
651
757

5,646
6,557
3,863
5,289
3,227

2,569
2,676
2,395
1,786
1,081

4,986
5,505
4,342
3,635
3,112

669
1,233
923
342
430

749
889
572
594
395

135
212
190
424
275

967
697
621
473
510

6,035
6,511
7,835
4,945
9,190

4,179
4,308
4,948
3,270
5,795

1,258
1,306
1,751
1,291
2,581

3,659
4,027
3,531
3,325
5,127

465
725
555
458
1,145

463
415
375
517
471

356
360
344
112
529

590
606
573
622
838

4,646
1,980
6,256
1,837
2,771

10,579
5,436
14,769
5,433
7,783

6,931
3,732
8,758
3,764
5,223

2,914
1,291
4,884
1,247
1,924

7,030
3,850
5,972
2,787
4,563

1,997
946
652
470
517

596
249
529
280
499

371
194
339
95
562

920
565
788
547
657

6,893
4,480
5,422
7,718
8,860

2,663
1,523
3,109
4,179
4,048

6,655
4,466
6,074
8,988
8,874

4,519
2,881
3,525
5,429
6,074

1,650
990
1,978
2,903
2,728

4,577
3,039
3,984
5,157
5,889

799
551
753
807
1,709

514
319
416
507
557

337
237
144
433
203

622
449
672
608
758

9,953
8,937
8,726
8,861
6,575

5,801
5,373
5,200
6,047
3,875

2,074
1,566
1,726
1,059
1,839

5,476
5,254
5,373
5,344
4,125

3,740
3,663
3,560
4,058
2,603

1,312
1,045
1,202
684
1,239

3,923
3,209
2,878
3,026
2,033

804
493
402
451
243

618
332
533
461
263

97
313
192
133
64

615
442
520
505
414

18,039
11,237
10,735
11,359
11,375
16,055

10,270
6,982
6,435
6,274
6,353
9,495

4,425
2,751
2,317
3,135
2,816
4,041

10,823
6,838
6,070
6,501
6,641
9,544

6,880
4,619
4,068
3,946
4,384
6,160

3,017
1,813
1,422
1,954
1,877
2,576

6,652
3,966
4,206
4,156
4,284
6,024

1,506
568
727
569
566
940

838
729
800
517
601
907

407
180
117
210
327
328

1,288
665
634
616
581
872

  United States .  .  .  .

Total1
11,392

Salaries
and
wages
6,640

Employee
benefits
2,676

Alabama . . . . . . . . . . . . 
Alaska. . . . . . . . . . . . . . 
Arizona . . . . . . . . . . . . . 
Arkansas. . . . . . . . . . . . 
California. . . . . . . . . . . . 

9,128
20,172
7,489
9,694
10,467

5,139
8,245
4,467
5,717
6,203

2,073
7,765
1,413
1,630
2,401

5,191
11,354
4,016
5,455
6,255

Colorado . . . . . . . . . . . . 
Connecticut. . . . . . . . . . 
Delaware. . . . . . . . . . . . 
District of Columbia. . . . 
Florida. . . . . . . . . . . . . . 

9,245
18,377
14,120
19,396
8,881

5,827
10,265
7,699
13,497
5,046

1,614
5,128
3,814
2,486
1,561

Georgia. . . . . . . . . . . . . 
Hawaii. . . . . . . . . . . . . . 
Idaho. . . . . . . . . . . . . . . 
Illinois. . . . . . . . . . . . . . . 
Indiana. . . . . . . . . . . . . . 

9,427
12,855
6,923
13,755
9,687

5,703
7,178
4,139
7,130
5,337

Iowa. . . . . . . . . . . . . . . . 
Kansas. . . . . . . . . . . . . . 
Kentucky . . . . . . . . . . . . 
Louisiana. . . . . . . . . . . . 
Maine. . . . . . . . . . . . . . . 

10,944
10,040
9,630
11,010
13,257

Maryland. . . . . . . . . . . . 
Massachusetts. . . . . . . . 
Michigan . . . . . . . . . . . . 
Minnesota . . . . . . . . . . . 
Mississippi. . . . . . . . . . . 

Geographic area

Employee
benefits
1,795

Total1
4,007

3,354
5,295
2,780
3,646
4,019

1,284
5,094
868
1,039
1,489

3,286
8,174
3,048
3,695
3,774

548
1,638
593
510
574

5,240
11,341
8,718
10,400
5,442

3,657
7,203
5,409
9,112
3,210

1,019
3,547
2,721
1,688
957

3,635
6,399
4,793
8,230
2,984

2,031
2,803
1,495
4,228
2,889

5,765
7,554
4,125
8,331
5,510

3,864
4,903
2,848
4,858
3,513

1,442
1,857
1,009
2,853
1,837

6,936
5,911
5,858
5,924
7,853

2,309
1,831
2,355
3,046
3,345

6,697
6,137
5,531
6,204
7,619

4,666
3,927
3,786
3,810
5,214

14,192
15,592
11,482
11,949
8,456

8,377
9,585
5,775
7,486
4,980

3,754
3,695
3,568
2,521
1,706

8,793
9,614
6,722
7,754
4,796

Missouri. . . . . . . . . . . . . 
Montana. . . . . . . . . . . . . 
Nebraska. . . . . . . . . . . . 
Nevada . . . . . . . . . . . . . 
New Hampshire. . . . . . . 

10,147
11,028
11,946
8,615
14,697

6,322
6,371
6,935
5,144
8,052

1,931
1,972
2,385
2,041
3,608

New Jersey. . . . . . . . . . 
New Mexico. . . . . . . . . . 
New York. . . . . . . . . . . . 
North Carolina. . . . . . . . 
North Dakota. . . . . . . . . 

18,235
9,752
21,206
8,687
13,320

10,557
5,634
11,529
5,466
7,683

Ohio. . . . . . . . . . . . . . . . 
Oklahoma . . . . . . . . . . . 
Oregon. . . . . . . . . . . . . . 
Pennsylvania. . . . . . . . . 
Rhode Island. . . . . . . . . 

11,637
8,082
10,442
14,717
15,179

South Carolina. . . . . . . . 
South Dakota. . . . . . . . . 
Tennessee. . . . . . . . . . . 
Texas. . . . . . . . . . . . . . . 
Utah. . . . . . . . . . . . . . . . 
Vermont. . . . . . . . . . . . . 
Virginia. . . . . . . . . . . . . . 
Washington. . . . . . . . . . 
West Virginia. . . . . . . . . 
Wisconsin . . . . . . . . . . . 
Wyoming. . . . . . . . . . . . 

Includes amounts not shown separately.
Note: See Appendix B for a description of state-specific reporting anomalies. Payments to other school systems are excluded from this table. Expenditures for adult education, community services, and
other non-elementary-secondary programs are also excluded. Enrollments used to calculate per pupil amounts represent fall 2014 memberships collected by the National Center for Education Statistics on
the Common Core of Data (CCD) agency universe file—“Local Education Agency (School District) Universe Survey: School Year 2014–15, Provisional Version 1a.” Enrollments for state educational facilities, federal school systems, and charter schools whose charters are held by a nongovernmental entity have been excluded. Enrollments from the CCD agency universe file were subject to adjustment if
the enrollments were inconsistent with the finances reported. Annual Survey of School System Finances statistics include the finances of charter schools whose charters are held directly by a government
or a government agency. Charter schools whose charters are held by nongovernmental entities are deemed to be out of scope for the Annual Survey of School System Finances.
Source: U.S. Census Bureau, 2015 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

20  
 

Public Education Finances: 2015 
U.S. Census Bureau

 Table 9.

Capital Outlay and Other Expenditure of Public Elementary–Secondary School Systems by
State: Fiscal Year 2015
(In thousands of dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see footnotes)

  United States .  .  .  .

Total
52,142,141

Construction
39,561,433

Capital outlay
Land and
existing
structures
3,093,186

Alabama . . . . . . . . . . . . 
Alaska. . . . . . . . . . . . . . 
Arizona . . . . . . . . . . . . . 
Arkansas. . . . . . . . . . . . 
California. . . . . . . . . . . . 

510,091
281,914
497,662
511,556
6,373,893

429,361
221,051
452,110
383,963
5,887,785

7,822
41,187
38,546
43,394
177,853

14,365
7,443
0
17,768
53,789

58,543
12,233
7,006
66,431
254,466

155,939
40,202
182,849
122,899
2,579,115

0
0
0
6,834
4,254

Colorado . . . . . . . . . . . . 
Connecticut. . . . . . . . . . 
Delaware. . . . . . . . . . . . 
District of Columbia. . . . 
Florida. . . . . . . . . . . . . . 

923,360
530,491
103,129
381,902
1,681,665

615,735
414,772
92,680
369,928
1,028,745

100,889
N
N
N
96,014

60,578
52,206
1,577
5,023
0

146,158
63,513
8,872
6,951
556,906

418,891
121,985
20,654
0
661,951

23,274
0
0
0
0

Georgia. . . . . . . . . . . . . 
Hawaii. . . . . . . . . . . . . . 
Idaho. . . . . . . . . . . . . . . 
Illinois. . . . . . . . . . . . . . . 
Indiana. . . . . . . . . . . . . . 

1,879,063
161,801
75,680
2,056,951
948,358

1,565,197
145,124
38,401
1,696,021
401,365

53,373
0
N
N
136,787

46,355
9,949
7,703
134,882
32,687

214,138
6,728
29,576
226,048
377,519

210,273
0
51,337
902,360
402,868

0
0
0
0
0

Iowa. . . . . . . . . . . . . . . . 
Kansas. . . . . . . . . . . . . . 
Kentucky . . . . . . . . . . . . 
Louisiana. . . . . . . . . . . . 
Maine. . . . . . . . . . . . . . . 

842,674
963,767
600,859
780,338
55,686

666,867
705,041
435,300
669,852
26,881

6,465
40,447
22,612
59,447
1,663

45,949
142,278
46,572
7,411
5,317

123,393
76,001
96,375
43,628
21,825

124,327
211,602
255,168
102,787
42,226

0
0
3,493
0
1,858

Maryland. . . . . . . . . . . . 
Massachusetts. . . . . . . . 
Michigan . . . . . . . . . . . . 
Minnesota . . . . . . . . . . . 
Mississippi. . . . . . . . . . . 

1,050,651
1,034,539
967,476
1,328,863
407,791

831,751
539,191
567,958
1,004,100
166,775

20,493
354,474
64,201
N
N

26,030
95,956
31,972
71,569
42,022

172,377
44,918
303,345
253,194
198,994

175,296
222,993
781,903
337,572
55,419

0
0
0
51,068
0

Missouri. . . . . . . . . . . . . 
Montana. . . . . . . . . . . . . 
Nebraska. . . . . . . . . . . . 
Nevada . . . . . . . . . . . . . 
New Hampshire. . . . . . . 

869,078
160,885
449,287
205,794
125,475

606,593
121,853
237,476
118,223
83,938

73,867
7,837
30,659
20,039
2,985

51,962
4,915
22,888
3,493
16,739

136,656
26,280
158,264
64,039
21,813

287,421
22,120
80,266
167,740
41,185

0
0
2,427
0
0

New Jersey. . . . . . . . . . 
New Mexico. . . . . . . . . . 
New York. . . . . . . . . . . . 
North Carolina. . . . . . . . 
North Dakota. . . . . . . . . 

1,290,946
587,243
4,536,014
698,847
303,053

1,061,877
345,356
3,890,949
523,591
218,418

84,726
43,914
134,117
38,258
17,420

31,691
2,213
159,474
34,304
11,033

112,652
195,760
351,474
102,694
56,182

284,811
67,145
1,052,916
507,345
20,366

53,802
0
0
0
5,286

Ohio. . . . . . . . . . . . . . . . 
Oklahoma . . . . . . . . . . . 
Oregon. . . . . . . . . . . . . . 
Pennsylvania. . . . . . . . . 
Rhode Island. . . . . . . . . 

1,750,785
663,768
477,516
1,663,209
50,889

1,210,793
385,129
404,763
1,111,437
12,760

14,862
195,014
6,500
112,776
1,452

211,370
12,395
6,474
110,313
24,172

313,760
71,230
59,779
328,683
12,505

496,731
48,636
343,196
883,554
44,872

284,817
0
969
124,429
0

South Carolina. . . . . . . . 
South Dakota. . . . . . . . . 
Tennessee. . . . . . . . . . . 
Texas. . . . . . . . . . . . . . . 
Utah. . . . . . . . . . . . . . . . 

928,112
222,592
553,396
6,765,205
606,254

663,151
194,600
302,396
5,510,600
283,907

19,271
N
15,108
320,338
135,740

36,574
12,606
77,714
198,255
49,287

209,116
15,386
158,178
736,012
137,320

350,202
33,745
229,125
3,147,313
120,923

9,315
0
0
1,496,637
669

Vermont. . . . . . . . . . . . . 
Virginia. . . . . . . . . . . . . . 
Washington. . . . . . . . . . 
West Virginia. . . . . . . . . 
Wisconsin . . . . . . . . . . . 
Wyoming. . . . . . . . . . . . 

58,856
1,086,722
1,601,069
232,738
894,823
409,425

24,479
562,792
1,234,082
143,743
610,864
341,709

8,929
293,269
137,537
46,954
42,260
23,687

9,245
67,060
9,861
6,402
63,960
7,129

16,203
163,601
219,589
35,639
177,739
36,900

10,384
323,878
419,255
15,664
174,949
3,101

0
0
0
120
193,018
0

Geographic area

Instructional
2,200,930

Other
7,286,592

Interest
on
debt
17,357,459

Payments
to other
governments
2,262,270

Equipment

N Not available. Amounts are included in construction.
Note: See Appendix B for a description of state-specific reporting anomalies. Payments to other school systems are excluded from this table. Annual Survey of School System Finances statistics
include the finances of charter schools whose charters are held directly by a government or a government agency. Charter schools whose charters are held by nongovernmental entities are deemed to be
out of scope for the Annual Survey of School System Finances.
Source: U.S. Census Bureau, 2015 Annual Survey of School System Finances. Data are not subject to sampling error, but for information on nonsampling error and definitions, see introductory text.
Data users who create their own estimates from these tables should cite the U.S. Census Bureau as the source of the original data only.

Public Education Finances: 2015 
U.S. Census Bureau

21

 Table 10.

Indebtedness and Debt Transactions of Public Elementary-Secondary School Systems by
State: Fiscal Year 2015
(In thousands of dollars. Detail may not add to total because of rounding)

Debt outstanding at end of fiscal year1
Geographic area

Debt transactions
Long-term
debt issued
69,460,887

Long-term
debt retired
56,596,201

  United States .  .  .  .

Total
433,146,380

Long-term
425,185,504

Short-term
7,960,876

Alabama . . . . . . . . . . . . 
Alaska. . . . . . . . . . . . . . 
Arizona . . . . . . . . . . . . . 
Arkansas. . . . . . . . . . . . 
California. . . . . . . . . . . . 

5,437,528
1,362,195
4,933,701
4,090,937
59,752,489

5,437,528
1,362,195
4,757,323
4,090,932
59,752,489

0
0
176,378
5
0

493,492
331,122
663,926
698,370
7,673,388

343,434
117,552
613,008
550,076
4,349,843

Colorado . . . . . . . . . . . . 
Connecticut. . . . . . . . . . 
Delaware. . . . . . . . . . . . 
District of Columbia. . . . 
Florida. . . . . . . . . . . . . . 

7,228,745
2,518,855
665,473
0
14,775,644

7,228,745
2,489,510
665,473
0
14,775,644

0
29,345
0
0
0

1,180,248
64,345
41,126
0
731,105

1,178,714
306,558
44,862
0
1,456,052

Georgia. . . . . . . . . . . . . 
Hawaii. . . . . . . . . . . . . . 
Idaho. . . . . . . . . . . . . . . 
Illinois. . . . . . . . . . . . . . . 
Indiana. . . . . . . . . . . . . . 

4,025,984
0
1,392,722
21,264,611
10,600,456

4,015,725
0
1,391,647
20,548,238
10,416,983

10,259
0
1,075
716,373
183,473

389,720
0
246,170
2,249,789
998,914

625,086
0
161,415
1,685,125
1,432,194

Iowa. . . . . . . . . . . . . . . . 
Kansas. . . . . . . . . . . . . . 
Kentucky . . . . . . . . . . . . 
Louisiana. . . . . . . . . . . . 
Maine. . . . . . . . . . . . . . . 

3,641,714
5,399,110
5,613,263
4,184,791
767,895

3,641,414
5,383,423
5,613,263
4,184,791
767,895

300
15,687
0
0
0

644,576
661,829
1,109,071
513,771
60,128

534,903
371,249
763,363
267,886
110,245

Maryland. . . . . . . . . . . . 
Massachusetts. . . . . . . . 
Michigan . . . . . . . . . . . . 
Minnesota . . . . . . . . . . . 
Mississippi. . . . . . . . . . . 

4,432,670
5,317,644
16,618,138
11,537,967
1,512,672

4,432,213
5,288,408
15,895,273
11,473,883
1,512,672

457
29,236
722,865
64,084
0

861,008
606,613
3,410,221
2,003,954
132,764

346,853
597,309
3,344,670
1,090,331
186,674

Missouri. . . . . . . . . . . . . 
Montana. . . . . . . . . . . . . 
Nebraska. . . . . . . . . . . . 
Nevada . . . . . . . . . . . . . 
New Hampshire. . . . . . . 

6,959,075
617,141
2,704,290
3,621,774
803,386

6,959,075
617,141
2,704,290
3,617,734
803,386

0
0
0
4,040
0

950,266
63,375
685,762
615,192
111,047

821,073
38,078
301,806
900,751
117,789

New Jersey. . . . . . . . . . 
New Mexico. . . . . . . . . . 
New York. . . . . . . . . . . . 
North Carolina. . . . . . . . 
North Dakota. . . . . . . . . 

7,263,651
2,168,221
31,656,050
7,785,453
561,019

7,227,701
2,168,221
29,551,123
7,785,453
557,683

35,950
0
2,104,927
0
3,336

617,513
504,827
3,508,405
1,274,552
138,179

573,220
393,963
3,433,341
1,329,096
50,870

Ohio. . . . . . . . . . . . . . . . 
Oklahoma . . . . . . . . . . . 
Oregon. . . . . . . . . . . . . . 
Pennsylvania. . . . . . . . . 
Rhode Island. . . . . . . . . 

11,297,939
2,046,600
7,103,943
26,734,500
950,934

11,266,552
2,046,600
7,103,943
26,685,977
950,934

31,387
0
0
48,523
0

1,673,009
675,544
1,913,319
4,931,491
36,150

1,525,316
520,650
1,053,727
5,044,407
68,545

South Carolina. . . . . . . . 
South Dakota. . . . . . . . . 
Tennessee. . . . . . . . . . . 
Texas. . . . . . . . . . . . . . . 
Utah. . . . . . . . . . . . . . . . 

13,646,238
921,609
5,828,273
75,712,781
2,967,505

13,646,238
921,609
5,828,273
72,275,448
2,967,505

0
0
0
3,437,333
0

2,208,911
153,653
716,521
18,019,362
604,774

1,260,931
65,132
749,371
13,820,702
501,384

Vermont. . . . . . . . . . . . . 
Virginia. . . . . . . . . . . . . . 
Washington. . . . . . . . . . 
West Virginia. . . . . . . . . 
Wisconsin . . . . . . . . . . . 
Wyoming. . . . . . . . . . . . 

275,342
8,611,606
10,121,815
383,175
5,253,491
75,365

272,688
8,605,394
10,121,815
383,175
4,916,514
75,365

2,654
6,212
0
0
336,977
0

17,429
889,016
1,928,050
15,000
1,443,890
0

31,470
958,539
1,455,049
37,430
1,060,779
5,380

1
Minor amounts of short-term indebtedness incurred by independent school systems are included in the long-term indebtedness figures and are not separately identifiable. Short-term indebtedness of
dependent school systems in many cases cannot be distinguished from the total indebtedness of their parent government.
Note: See Appendix B for a description of state-specific reporting anomalies. Annual Survey of School System Finances statistics include the finances of charter schools whose charters are held
directly by a government or a government agency. Charter schools whose charters are held by nongovernmental entities are deemed to be out of scope for the Annual Survey of School System Finances.
Source: U.S. Census Bureau, 2015 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.

22  
 

Public Education Finances: 2015 
U.S. Census Bureau

 Public Education Finances: 2015 

U.S. Census Bureau

23

MS
OK
NC
AZ
UT
ID

46. . . . . . . .
47. . . . . . . .
48. . . . . . . .
49. . . . . . . .
50. . . . . . . .
51. . . . . . . .

9,343
9,110
8,974
8,634
8,188
7,906

15,145
14,824
14,679
14,291
13,429
13,309
13,090
12,770
12,757
12,691
12,395
12,387
12,378
12,174
12,163
12,128
12,055
11,863
11,802
11,614
11,071
11,034
11,010
10,963
10,817
10,633
10,012
9,896
9,828
9,485

Total
13,246
29,949
24,116
22,338
21,484
21,097
20,889
20,291
18,387
17,937
17,416
16,574
16,348
16,222
15,340
15,157

MA
ID
CO
VA
MN
UT

State
US
DC
AK
LA
SD
NM
ND
MT
HI
RI
MS
WV
WY
VT
KY
CA
AR
MI
PA
TX
AZ
FL
SC
TN
DE
IL
NE
NY
NC
AL
GA
MO
OH
ME
OK
OR
WA
KS
WI
MD
IN
IA
NV
NH
CT
NJ
850
848
820
791
781
697

WI
CA
RI
PA
OR
OH
NV
KY
ME
MT
IL
NC
SC
AL
NH
LA
ID
CO
MO
VA
GA
MS
OK
TN
UT
4,323
4,189
3,886
3,420
3,204
X

6,810
6,803
6,754
6,627
6,448
6,355
6,253
6,067
6,022
5,892
5,793
5,579
5,553
5,551
5,464
5,265
5,038
4,992
4,974
4,876
4,838
4,743
4,456
4,410
4,335

State
US
VT
AK
HI
WY
NY
MN
DE
ND
CT
NJ
AR
KS
NM
MI
WA
IN
MA
MD
WV
IA

NE
TX
FL
AZ
SD
DC

From
state
sources
6,238
18,156
15,499
13,058
11,899
9,843
9,376
9,375
8,889
8,615
8,530
8,495
7,985
7,955
7,814
7,734
7,644
7,432
7,170
7,081
6,849

NC
NM
ID
AR
VT
HI

WI
CO
SC
IA
MT
OR
GA
FL
ND
MI
AK
MN
CA
AZ
WV
WA
TN
KY
OK
IN
AL
MS
UT
KS
NV

State
US
DC
NY
CT
NJ
PA
MA
NH
RI
MD
IL
ME
NE
WY
OH
VA
SD
MO
DE
TX
LA

2,310
2,127
2,020
1,326
898
344

5,335
5,198
5,176
5,014
4,998
4,927
4,912
4,806
4,763
4,438
4,208
4,134
4,111
4,056
4,016
3,991
3,946
3,663
3,629
3,593
3,378
3,229
3,156
3,113
2,742

From
local
sources
5,910
26,778
13,183
11,991
11,706
10,142
10,105
9,983
9,289
8,467
8,442
8,092
7,883
7,708
7,276
6,507
5,872
5,765
5,718
5,716
5,623

NV
MS
OK
AZ
ID
UT

MI
WI
WV
VA
MT
LA
IA
WA
CA
OR
MO
KS
SC
NM
AR
IN
KY
GA
CO
AL
SD
FL
TX
TN
NC

State
US
NY
AK
DC
CT
NJ
VT
WY
MA
RI
PA
NH
MD
DE
IL
ND
ME
HI
MN
NE
OH

8,615
8,456
8,082
7,489
6,923
6,575

11,482
11,375
11,359
11,237
11,028
11,010
10,944
10,735
10,467
10,442
10,147
10,040
9,953
9,752
9,694
9,687
9,630
9,427
9,245
9,128
8,937
8,881
8,861
8,726
8,687

Total
11,392
21,206
20,172
19,396
18,377
18,235
18,039
16,055
15,592
15,179
14,717
14,697
14,192
14,120
13,755
13,320
13,257
12,855
11,949
11,946
11,637
1

NV
MS
OK
UT
ID
AZ

MI
IA
OH
WI
MT
WV
CA
LA
KS
OR
WA
MO
GA
KY
IN
SC
AR
FL
NM
NC
TN
TX
SD
CO
AL

State
US
NY
AK
CT
VT
NJ
DC
MA
WY
NH
PA
RI
MD
DE
IL
NE
ND
MN
ME
HI
VA

4,945
4,796
4,466
4,125
4,125
4,016

6,722
6,697
6,655
6,641
6,511
6,501
6,255
6,204
6,137
6,074
6,070
6,035
5,765
5,531
5,510
5,476
5,455
5,442
5,436
5,433
5,373
5,344
5,254
5,240
5,191

Total
6,903
14,769
11,354
11,341
10,823
10,579
10,400
9,614
9,544
9,190
8,988
8,874
8,793
8,718
8,331
7,835
7,783
7,754
7,619
7,554
6,838
1

VA
OH
WI
MT
MO
WA
TX
CA
WV
KS
GA
MI
LA
KY
NC
SC
NM
SD
CO
AR
TN
OR
IN
AL
NV
MS
FL
OK
ID
AZ
UT

State
US
DC
NY
CT
NJ
VT
MA
WY
RI
NH
MD
PA
DE
AK
MN
ND
ME
NE
HI
IL
IA
4,619
4,519
4,384
4,308
4,179
4,068
4,058
4,019
3,946
3,927
3,864
3,863
3,810
3,786
3,764
3,740
3,732
3,663
3,657
3,646
3,560
3,525
3,513
3,354
3,270
3,227
3,210
2,881
2,848
2,780
2,603

Salaries
4,472
9,112
8,758
7,203
6,931
6,880
6,557
6,160
6,074
5,795
5,646
5,429
5,409
5,295
5,289
5,223
5,214
4,948
4,903
4,858
4,666
HI
IN
VA
MN
NE
DC
OH
IA
CA
KY
GA
WA
SC
MT
NV
NM
AL
MO
NC
UT
KS
TN
MS
SD
AR
CO
ID
OK
FL
AZ
TX

State
US
AK
NY
CT
VT
NJ
PA
IL
RI
DE
MA
NH
WY
MD
MI
ME
OR
WV
ND
LA
WI

Current spending
Instruction

1,857
1,837
1,813
1,786
1,751
1,688
1,650
1,542
1,489
1,459
1,442
1,422
1,312
1,306
1,291
1,291
1,284
1,258
1,247
1,239
1,206
1,202
1,081
1,045
1,039
1,019
1,009
990
957
868
684

Employee
benefits
1,795
5,094
4,884
3,547
3,017
2,914
2,903
2,853
2,728
2,721
2,676
2,581
2,576
2,569
2,395
2,268
1,978
1,954
1,924
1,921
1,877
AK
MS
KY
AL
KS
OK
AR
MA
WV
RI
IN
NM
TN
MI
VA
DE
ID
CO
OR
MD
TX
WA
GA
NV
AZ
CA
SC
NC
FL
HI
UT

State
US
DC
ND
IL
NH
ME
PA
MN
CT
VT
NJ
MT
MO
NE
NY
OH
WY
WI
SD
LA
IA
276
275
249
245
241
237
226
212
210
203
195
194
192
190
180
152
152
151
144
135
133
117
117
112
106
100
97
95
80
70
64

General
administration
218
2,170
562
536
529
481
433
424
420
407
371
360
356
344
339
337
328
327
313
286
280

LA
WA
NV
OH
MI
IA
WV
SC
PA
MT
MO
KS
WI
IN
GA
NE
AL
NM
KY
NC
TN
MS
AR
TX
FL
MN
OK
SD
UT
ID
AZ

State
US
DC
VT
AK
CT
MD
NJ
DE
WY
HI
NH
NY
RI
ME
IL
MA
CA
OR
VA
ND
CO

651
634
622
622
621
621
616
615
608
606
590
584
581
580
578
573
568
565
561
547
520
510
506
505
490
473
449
442
414
398
355

School
administration
626
1,397
1,288
1,282
1,090
967
920
904
872
871
838
788
758
757
701
697
682
672
665
657
654

X Not applicable.
1
Includes amounts not shown separately.
Note: See Appendix B for a description of state-specific reporting anomalies. Revenue from and payments to other school systems are excluded to avoid double counting. Expenditures for adult education, community services, and other non-elementarysecondary programs are also excluded. Some data appear under local sources for Hawaii’s state-operated school system for consistency with data presented for all other school systems. Enrollments used to calculate per pupil amounts represent fall 2014 memberships collected by the National Center for Education Statistics on the Common Core of Data (CCD) agency universe file—“Local Education Agency (School District) Universe Survey: 2014–15, Provisional Version 1a.” Enrollments for state educational facilities,
federal school systems, and charter schools whose charters are held by a nongovernmental entity have been excluded. Enrollments from the CCD agency universe file were subject to adjustment if the enrollments were inconsistent with the finances reported.
Annual Survey of School System Finances statistics include the finances of charter schools whose charters are held directly by a government or a government agency. Charter schools whose charters are held by nongovernmental entities are deemed to be out of
scope for the Annual Survey of School System Finances.
Source: U.S. Census Bureau, 2015 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.

ND
HI
OH
MN
MI
NE
WI
IA
LA
WA
WV
OR
MT
VA
IN
CA
KS
SC
MO
NM
TX
AR
CO
KY
GA
SD
AL
NV
FL
TN

State
US
DC
NY
AK
CT
NJ
WY
VT
MA
PA
RI
MD
NH
DE
IL
ME

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. . . . . . . .

6.. . . . . . . . 
7.. . . . . . . . 
8.. . . . . . . . 
9.. . . . . . . . 
10. . . . . . . .
11. . . . . . . .
12. . . . . . . .
13. . . . . . . .
14. . . . . . . .
15. . . . . . . .

1.. . . . . . . . 
2.. . . . . . . . 
3.. . . . . . . . 
4.. . . . . . . . 
5.. . . . . . . . 

Rank

From
federal
sources
1,099
3,171
2,632
1,869
1,557
1,532
1,493
1,488
1,422
1,373
1,372
1,298
1,281
1,237
1,233
1,214
1,212
1,177
1,169
1,165
1,158
1,136
1,134
1,129
1,129
1,105
1,103
1,091
1,085
1,082
1,066
1,063
1,048
1,044
1,026
1,012
966
956
945
937
926
907
901
901
879
862

Elementary-secondary revenue

(In dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see footnotes)

States Ranked According to Per Pupil Public Elementary-Secondary School System Finance Amounts: Fiscal Year 2015

Table 11.

 24  

 

Public Education Finances: 2015 

U.S. Census Bureau

ID
OK
NC
AZ
FL
DC

46. . . . . . . . . . .
47. . . . . . . . . . .
48. . . . . . . . . . .
49. . . . . . . . . . .
50. . . . . . . . . . .
51. . . . . . . . . . .

35.68
34.96
33.60
31.91
31.60
29.77

46.47
46.26
46.16
45.76
45.68
45.27
44.89
44.87
44.82
44.49
44.49
44.11
43.38
43.04
43.01
42.67
42.40
42.27
42.01
41.84
41.11
40.97
38.26
38.18
37.80
37.49
37.34
36.03
36.01
35.81

Total
43.42
72.61
59.92
58.49
56.69
54.75
52.39
50.25
49.57
49.15
48.68
48.05
47.47
47.39
46.72
46.64

VA
MN
NH
NJ
MA
CT

State
US
AK
MS
NM
LA
WV
SD
AR
KY
MT
TX
SC
GA
AL
AZ
TN
NC
OK
HI
MI
ID
CA
MO
NE
ND
WY
FL
RI
IL
UT
VT
KS
OR
IN
NV
OH
ME
IA
DE
WI
DC
PA
WA
CO
NY
MD
2.43
2.35
2.32
2.24
1.93
1.85

MS
ID
UT
OR
NJ
ND
CA
GA
NC
OH
MT
MD
ME
IL
CT
RI
LA
MO
PA
OK
TX
MA
TN
CO
VA
14.84
14.04
12.64
12.49
10.85
X

22.75
22.74
22.45
22.22
22.14
22.00
21.42
21.19
20.89
20.80
20.49
19.41
19.34
18.98
18.15
17.94
17.91
17.82
17.17
17.10
16.99
16.91
16.65
16.34
14.95

State
US
VT
AK
AR
HI
WY
NM
WV
KS
IN
MN
DE
MI
KY
IA
NV
WA
NY
SC
WI
AL

NE
NH
AZ
FL
SD
DC

From
state
sources
20.45
52.34
50.38
36.55
36.09
34.13
33.95
29.93
29.47
28.76
28.22
26.95
25.89
25.54
25.06
23.88
23.32
23.14
23.00
22.95
22.80

ID
NM
NC
AR
VT
HI

LA
IA
WI
MT
CO
WV
OR
DE
UT
MS
FL
KY
AZ
TN
MI
OK
AL
AK
IN
CA
MN
WA
ND
KS
NV

State
US
NY
NJ
IL
NE
DC
PA
ME
NH
CT
RI
OH
TX
MA
MD
WY
GA
SC
MO
VA
SD

9.12
9.08
8.65
5.70
2.59
0.95

19.12
18.34
17.98
17.38
17.01
16.97
16.97
16.44
16.34
15.49
15.45
15.42
14.99
14.90
14.70
13.93
13.87
13.68
13.52
12.94
12.44
12.03
11.79
11.49
10.47

From
local
sources
19.37
30.99
30.38
27.66
27.06
26.61
26.27
25.99
25.66
25.27
24.68
23.82
23.18
22.99
22.92
22.11
21.52
21.44
20.65
19.96
19.89

OK
SD
CO
FL
AZ
DC

CT
MD
MT
WI
MI
NH
MA
AL
LA
OR
KS
IN
MO
MN
TX
HI
VA
UT
ND
CA
TN
NV
NC
WA
ID

State
US
AK
VT
NY
NJ
WV
WY
IL
ME
RI
GA
AR
SC
NM
PA
NE
DE
MS
KY
OH
IA

31.02
30.56
30.29
28.56
27.88
20.94

39.87
38.42
38.35
38.33
38.04
37.98
37.88
37.50
37.44
37.10
37.07
36.45
36.34
35.96
35.93
35.53
34.47
34.04
32.97
32.95
32.94
32.90
32.53
32.37
31.25

Total
37.97
65.57
54.09
52.61
49.60
48.05
46.05
45.47
43.75
42.85
41.75
41.74
41.71
41.62
41.02
41.00
40.83
40.56
40.55
40.08
40.04
1

SD
FL
CO
OK
AZ
DC

MN
KY
NM
SC
MS
KS
MT
WI
MI
OR
TX
MO
UT
AL
LA
VA
HI
IN
NC
TN
CA
ND
NV
ID
WA

State
US
NY
AK
VT
NJ
IL
WV
WY
NE
PA
RI
GA
ME
DE
CT
IA
MA
NH
MD
OH
AR

18.09
17.50
17.18
17.14
15.04
12.00

23.34
23.29
23.20
23.16
23.00
22.66
22.64
22.38
22.27
22.05
21.67
21.61
21.36
21.33
21.10
20.98
20.88
20.74
20.34
20.28
19.69
19.26
18.89
18.62
18.30

Total
23.26
37.48
36.90
33.28
29.73
27.71
27.51
27.38
26.89
26.17
26.10
25.71
25.65
25.30
25.04
24.50
24.28
23.83
23.80
23.77
23.50
1

MD
CT
MT
MO
MA
NH
OH
WI
KS
VA
NC
PA
AL
HI
UT
TN
IN
LA
ND
ID
MI
CA
NV
SD
WA
OR
CO
OK
FL
AZ
DC

15.29
15.18
14.98
14.97
14.92
14.89
14.79
14.77
14.49
14.17
14.09
14.06
13.77
13.55
13.48
13.44
13.22
12.96
12.93
12.86
12.80
12.65
12.49
12.41
12.26
12.15
11.97
11.06
10.32
10.27
9.06

State Salaries
US
14.66
NY
20.59
VT
19.83
NJ
17.99
WY
17.67
AK
17.21
IA
17.07
NE
16.98
GA
16.93
ME
16.74
WV
16.68
TX
16.45
RI
16.14
KY
15.94
NM
15.93
MN
15.92
IL
15.92
AR
15.69
DE
15.55
SC
15.49
MS
15.48
GA
KY
MA
NE
IA
VA
NM
SC
OH
MN
AL
MS
HI
NV
ND
CA
NC
ID
MT
TN
MO
AR
KS
WA
OK
SD
CO
AZ
FL
TX
DC

State
US
AK
NY
IL
VT
WV
MI
DE
NJ
PA
CT
WY
ME
RI
MD
IN
OR
NH
LA
UT
WI

Current spending
Instruction

6.32
6.14
6.09
6.01
5.64
5.56
5.51
5.44
5.40
5.38
5.27
5.19
5.13
4.93
4.76
4.69
4.67
4.55
4.54
4.54
4.51
4.47
4.45
4.29
3.80
3.54
3.33
3.21
3.08
2.77
1.68

Employee
benefits
5.88
16.56
11.48
9.35
8.70
8.26
7.93
7.82
7.56
7.52
7.47
7.39
7.28
7.25
6.96
6.91
6.81
6.63
6.53
6.42
6.33
NJ
WY
OK
AK
KS
WV
CT
NM
NY
IN
TN
ID
MI
VA
RI
TX
GA
OR
CO
MA
DE
NV
SC
AZ
MD
NC
WA
UT
CA
FL
HI

State
US
DC
IL
ME
ND
NH
MS
MN
MO
MT
NE
VT
PA
WI
OH
SD
KY
IA
AL
AR
LA

0.96
0.94
0.91
0.90
0.89
0.89
0.88
0.83
0.80
0.73
0.72
0.69
0.63
0.55
0.54
0.54
0.51
0.50
0.49
0.48
0.44
0.43
0.40
0.39
0.37
0.36
0.35
0.33
0.32
0.26
0.19

General
administration
0.71
2.16
1.76
1.54
1.39
1.36
1.32
1.28
1.28
1.25
1.18
1.17
1.12
1.10
1.10
1.06
1.05
1.02
1.00
0.97
0.97

LA
IN
AR
KS
NH
CA
UT
CO
MO
MT
MI
NC
TX
VA
OH
RI
NE
TN
WI
WA
NY
ID
OK
ND
MA
FL
PA
SD
MN
DC
AZ

State
US
AK
VT
MD
WV
DE
SC
GA
WY
MS
ME
NM
HI
NJ
NV
KY
AL
OR
IL
CT
IA

2.21
2.18
2.18
2.16
2.15
2.15
2.14
2.14
2.11
2.11
2.06
2.05
2.05
2.04
2.04
2.01
1.97
1.96
1.96
1.91
1.85
1.80
1.72
1.63
1.59
1.58
1.57
1.50
1.42
1.39
1.31

School
administration
2.05
4.17
3.71
2.62
2.60
2.60
2.55
2.53
2.50
2.44
2.43
2.41
2.41
2.39
2.38
2.36
2.33
2.32
2.30
2.30
2.27

X Not applicable.
1
Includes amounts not shown separately.
Note: See Appendix B for a description of state-specific reporting anomalies. Revenue from and payments to other school systems are excluded to avoid double counting. Expenditures for adult education, community services, and other non-elementarysecondary programs are also excluded. Some data appear under local sources for Hawaii’s state-operated school system for consistency with data presented for all other school systems. Data used to calculate rankings is from the U.S. Department of Commerce,
Bureau of Economic Analysis; Internet release date (for revised state personal income estimates): September 28, 2016 (2014 data). Annual Survey of School System Finances statistics include the finances of charter schools whose charters are held directly by a
government or a government agency. Charter schools whose charters are held by nongovernmental entities are deemed to be out of scope for the Annual Survey of School System Finances.
Source: U.S. Census Bureau, 2015 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.

PA
RI
KY
IN
NE
CT
TX
MD
MS
MI
KS
WI
LA
MT
MN
OR
UT
MO
NH
MA
AL
HI
WA
CA
NV
ND
VA
CO
SD
TN

State
US
AK
WY
VT
NY
NJ
WV
IL
NM
SC
ME
OH
AR
GA
IA
DE

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. . . . . . . . . . .

6.. . . . . . . . . . . 
7.. . . . . . . . . . . 
8.. . . . . . . . . . . 
9.. . . . . . . . . . . 
10. . . . . . . . . . .
11. . . . . . . . . . .
12. . . . . . . . . . .
13. . . . . . . . . . .
14. . . . . . . . . . .
15. . . . . . . . . . .

1.. . . . . . . . . . . 
2.. . . . . . . . . . . 
3.. . . . . . . . . . . 
4.. . . . . . . . . . . 
5.. . . . . . . . . . . 

Rank

From
federal
sources
3.60
8.55
6.58
6.54
6.36
5.49
5.27
5.21
5.19
5.17
4.72
4.70
4.67
4.44
4.28
4.26
4.06
3.94
3.93
3.90
3.83
3.82
3.81
3.78
3.70
3.68
3.65
3.65
3.62
3.61
3.56
3.53
3.49
3.48
3.44
3.43
3.35
3.32
3.25
3.18
3.15
3.03
2.91
2.68
2.56
2.54

Elementary-secondary revenue

(In dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see footnotes)

States Ranked According to Relation of Public Elementary-Secondary School System Finance Amounts to $1,000 Personal
Income: Fiscal Year 2015

Table 12.

 Table 13.

Public Elementary-Secondary School System Finances by Enrollment-Size
Groups: Fiscal Year 2015
(In thousands of dollars. Detail may not add to total because of rounding)

School systems with enrollment of:
15,000 to
7,500 to
5,000 to
24,999
14,999
7,499
5,047,472
7,273,985
4,203,861

    Fall enrollment, 2014. .  .  .  .  .  .  .  .  .  .  .

All
school
systems
48,514,436

50,000 or
more
10,578,064

25,000 to
49,999
6,687,054

Elementary-secondary revenue. . . . . . . . . . . .
  From federal sources. . . . . . . . . . . . . . . . . . .
   Through state. . . . . . . . . . . . . . . . . . . . . . . .
   Child nutrition programs. . . . . . . . . . . . . . .
   Other and nonspecified . . . . . . . . . . . . . . .
  Direct. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

642,637,584
53,306,749
48,862,345
15,017,603
33,844,742
4,444,404

138,185,474
12,747,139
11,815,950
3,892,543
7,923,407
931,189

78,063,003
7,190,388
6,688,672
2,168,515
4,520,157
501,716

59,655,588
5,151,193
4,863,273
1,639,562
3,223,711
287,920

91,870,541
7,110,480
6,450,008
2,069,946
4,380,062
660,472

  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 . . . . . . . . . . . . . . . . . . . . . . . .

302,632,386
209,746,322
4,728,793
19,076,644
4,881,007
1,114,679

60,369,911
40,187,818
1,349,966
4,835,036
820,967
239,093

39,492,324
29,280,859
664,061
2,082,967
463,351
171,006

31,725,168
23,089,589
525,464
1,564,294
516,905
107,338

6,575,189
3,835,586
33,573,252
17,208,865
1,892,049

1,016,747
578,005
9,206,407
1,814,733
321,139

871,646
341,702
3,666,956
1,765,429
184,347

  From local sources. . . . . . . . . . . . . . . . . . . .
  Taxes1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
   Property taxes . . . . . . . . . . . . . . . . . . . . . .
   Contributions from parent government . . . .
   From other local governments. . . . . . . . . . .
  Current charges1 . . . . . . . . . . . . . . . . . . . . .
    Tuition and transportation. . . . . . . . . . . . . .
   School lunch. . . . . . . . . . . . . . . . . . . . . . . .
  Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

286,698,449
196,586,676
187,697,337
51,539,728
7,968,050
14,429,053
1,303,887
5,597,071
16,174,942

65,068,424
32,847,766
31,090,667
24,576,861
509,278
2,334,195
183,299
780,484
4,800,324

Elementary-secondary expenditure. . . . . . . . .
  Current spending. . . . . . . . . . . . . . . . . . . . . .

639,458,006
567,696,136

  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 . . . . . . . . . . . . . . .

Item

3,000 to
4,999
5,357,401

Under
3,000
9,366,599

57,051,307
3,846,367
3,620,604
1,179,206
2,441,398
225,763

74,833,005
5,064,949
4,697,213
1,430,982
3,266,231
367,736

142,978,666
12,196,233
10,726,625
2,636,849
8,089,776
1,469,608

45,323,118
32,802,084
662,650
2,340,960
767,313
143,259

25,744,258
17,828,429
297,472
1,422,545
507,346
72,610

32,979,754
21,952,340
455,591
2,352,614
658,030
96,515

66,997,853
44,605,203
773,589
4,478,228
1,147,095
284,858

631,669
367,876
3,301,957
1,478,142
141,934

936,528
532,940
4,082,003
2,867,286
188,095

508,427
356,667
2,562,908
1,926,872
260,982

736,239
492,189
3,473,778
2,587,344
175,114

1,873,933
1,166,207
7,279,243
4,769,059
620,438

31,380,291
22,372,401
20,660,765
4,575,913
1,160,688
1,630,827
137,076
643,754
1,640,462

22,779,227
16,714,903
15,909,995
2,596,788
765,244
1,318,707
153,304
542,021
1,383,585

39,436,943
28,944,527
27,501,361
5,264,186
1,140,818
2,048,835
154,913
904,872
2,038,577

27,460,682
20,567,118
19,893,010
3,724,909
726,633
1,257,360
109,873
575,406
1,184,662

36,788,302
27,544,774
26,535,745
5,061,670
918,302
1,718,704
153,625
744,845
1,544,852

63,784,580
47,595,187
46,105,794
5,739,401
2,747,087
4,120,425
411,797
1,405,689
3,582,480

140,513,869
123,720,994

78,280,925
68,513,462

59,728,115
52,468,577

90,423,915
80,656,230

56,236,844
50,599,681

72,899,583
65,719,655

141,374,755
126,017,537

344,294,024
194,409,602
31,589,646
26,188,461
10,566,688
30,350,870
51,575,855
24,160,190
19,977,892
28,992,510

79,357,760
38,072,609
5,119,455
5,651,642
1,061,597
6,402,531
11,120,397
4,884,650
3,832,337
6,290,625

41,132,474
23,557,558
3,949,241
3,519,167
868,764
3,988,720
6,203,204
2,611,070
2,417,392
3,823,430

31,167,841
18,330,101
3,064,949
2,696,564
618,294
3,055,047
4,908,276
1,963,814
2,023,157
2,970,635

48,729,725
27,724,288
4,888,350
3,605,268
1,185,877
4,478,045
7,398,437
3,356,379
2,811,932
4,202,217

30,855,302
17,338,209
3,007,132
2,184,865
920,798
2,654,558
4,652,175
2,241,861
1,676,820
2,406,170

39,910,016
22,780,520
3,858,961
2,864,482
1,421,706
3,420,676
5,982,565
3,017,106
2,215,024
3,029,119

73,140,906
46,606,317
7,701,558
5,666,473
4,489,652
6,351,293
11,310,801
6,085,310
5,001,230
6,270,314

   By selected objects:
    Total salaries and wages1. . . . . . . . . . . . . .
    Instructional salaries . . . . . . . . . . . . . . . .
    Support services salaries. . . . . . . . . . . . .
    Total employee benefits1. . . . . . . . . . . . . . .
    Instructional benefits . . . . . . . . . . . . . . . .
    Support services benefits. . . . . . . . . . . . .

322,111,704
216,949,160
95,273,969
129,816,659
87,100,405
38,910,563

68,983,191
47,346,641
19,410,825
27,184,472
19,299,107
7,113,956

40,416,103
26,840,486
12,237,870
14,754,439
9,620,583
4,594,566

30,838,520
20,394,327
9,390,330
11,680,551
7,518,928
3,737,667

46,539,102
31,402,192
13,686,253
18,827,010
12,501,034
5,758,641

28,846,827
19,691,893
8,354,828
12,134,814
8,188,083
3,631,389

37,170,422
25,344,227
10,809,496
15,874,635
10,711,369
4,772,213

69,317,539
45,929,394
21,384,367
29,360,738
19,261,301
9,302,131

  Capital outlay. . . . . . . . . . . . . . . . . . . . . . . . .
  Construction. . . . . . . . . . . . . . . . . . . . . . . . .
  Equipment. . . . . . . . . . . . . . . . . . . . . . . . . .
   Instructional equipment only . . . . . . . . . . .
   Land and existing structures . . . . . . . . . . . .

52,142,141
39,561,433
9,487,522
2,200,930
3,093,186

12,149,849
9,915,047
1,691,895
354,691
542,907

7,119,424
5,577,379
1,016,946
233,800
525,099

5,334,736
4,263,708
841,478
174,147
229,550

6,961,175
5,219,285
1,330,429
301,177
411,461

4,010,672
2,864,368
804,018
207,126
342,286

5,189,204
3,660,142
1,207,080
285,735
321,982

11,377,081
8,061,504
2,595,676
644,254
719,901

  Interest on debt. . . . . . . . . . . . . . . . . . . . . . .

17,357,459

4,281,186

2,586,556

1,857,736

2,548,280

1,444,499

1,774,322

2,864,880

  Payments to other governments . . . . . . . . . .

2,262,270

361,840

61,483

67,066

258,230

181,992

216,402

1,115,257

Debt outstanding. . . . . . . . . . . . . . . . . . . . . . .
 Long-term . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Short-term. . . . . . . . . . . . . . . . . . . . . . . . . . .

433,146,380
425,185,504
7,960,876

101,611,054
99,742,275
1,868,779

63,122,603
62,100,602
1,022,001

46,368,551
45,954,744
413,807

63,063,830
62,146,449
917,381

36,117,595
35,318,415
799,180

46,562,810
45,502,547
1,060,263

76,299,937
74,420,472
1,879,465

Long-term debt issued. . . . . . . . . . . . . . . . . . .

69,460,887

13,241,354

11,869,638

7,500,866

10,482,851

6,250,170

7,239,155

12,876,853

Long-term debt retired. . . . . . . . . . . . . . . . . . .

56,596,201

11,124,944

8,317,077

6,155,343

8,267,074

5,367,966

6,599,635

10,764,162

Includes amounts not shown separately.
Note: See Appendix B for a description of state-specific reporting anomalies. This information represents financial data for public independent and dependent school systems. It includes state
payments made on behalf of public school systems and excludes financial transactions of public nonschool entities. Expenditures for adult education, community services, and other non-elementarysecondary 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 2014
memberships collected by the National Center for Education Statistics on the Common Core of Data (CCD) agency universe file—“Local Education Agency (School District) Universe Survey: 2014–15,
Provisional Version 1a.” Enrollments for state educational facilities, federal school systems, and charter schools whose charters are held by a nongovernmental entity have been excluded. Enrollments from the
CCD agency file were subject to adjustment if the enrollments were inconsistent with the finances reported. Annual Survey of School System Finances statistics include the finances of charter schools whose
charters are held directly by a government or a government agency. Charter schools whose charters are held by nongovernmental entities are deemed to be out of scope for the Annual Survey of School
System Finances.
Source: U.S. Census Bureau, 2015 Annual Survey of School System Finances. Data are not subject to sampling error, but for information on nonsampling error and definitions, see introductory text.
Data users who create their own estimates from these tables should cite the U.S. Census Bureau as the source of the original data only.
1

Public Education Finances: 2015 
U.S. Census Bureau

25

 Table 14.

Per Pupil Amounts of Public Elementary-Secondary School System Finances by Enrollment-Size
Groups: Fiscal Year 2015
(In dollars. Detail may not add to total because of rounding)

    Fall enrollment, 2014. .  .  .  .  .  .  .  .  .  .  .

All school
systems
48,514,436

50,000 or
more
10,578,064

25,000 to
49,999
6,687,054

School systems with enrollment of:
15,000 to
7,500 to
5,000 to
24,999
14,999
7,499
5,047,472
7,273,985
4,203,861

3,000 to
4,999
5,357,401

Under
3,000
9,366,599

Elementary-secondary revenue. . . . . . . . . . . .
  From federal sources. . . . . . . . . . . . . . . . . . .
   Through state. . . . . . . . . . . . . . . . . . . . . . . .
   Child nutrition programs. . . . . . . . . . . . . . .
   Other and nonspecified . . . . . . . . . . . . . . .
  Direct. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

13,246.32
1,098.78
1,007.17
309.55
697.62
91.61

13,063.40
1,205.05
1,117.02
367.98
749.04
88.03

11,673.75
1,075.27
1,000.24
324.29
675.96
75.03

11,818.90
1,020.55
963.51
324.83
638.68
57.04

12,630.02
977.52
886.72
284.57
602.15
90.80

13,571.17
914.96
861.26
280.51
580.75
53.70

13,968.15
945.41
876.77
267.10
609.67
68.64

15,264.74
1,302.10
1,145.20
281.52
863.68
156.90

  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 . . . . . . . . . . . . . . . . . . . . . . . .

6,237.99
4,323.38
97.47
393.22
100.61
22.98

5,707.09
3,799.17
127.62
457.08
77.61
22.60

5,905.79
4,378.74
99.31
311.49
69.29
25.57

6,285.36
4,574.49
104.10
309.92
102.41
21.27

6,230.85
4,509.51
91.10
321.83
105.49
19.69

6,123.96
4,240.97
70.76
338.39
120.69
17.27

6,155.92
4,097.57
85.04
439.13
122.83
18.02

7,152.85
4,762.16
82.59
478.11
122.47
30.41

135.53
79.06
692.03
354.72
39.00

96.12
54.64
870.33
171.56
30.36

130.35
51.10
548.37
264.01
27.57

125.15
72.88
654.18
292.85
28.12

128.75
73.27
561.18
394.18
25.86

120.94
84.84
609.66
458.36
62.08

137.42
91.87
648.41
482.95
32.69

200.07
124.51
777.15
509.16
66.24

  From local sources. . . . . . . . . . . . . . . . . . . .
  Taxes1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
   Property taxes . . . . . . . . . . . . . . . . . . . . . .
   Contributions from parent government . . . .
   From other local governments. . . . . . . . . . .
  Current charges1 . . . . . . . . . . . . . . . . . . . . .
    Tuition and transportation. . . . . . . . . . . . . .
   School lunch. . . . . . . . . . . . . . . . . . . . . . . .
  Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5,909.55
4,052.13
3,868.90
1,062.36
164.24
297.42
26.88
115.37
333.40

6,151.26
3,105.27
2,939.16
2,323.38
48.14
220.66
17.33
73.78
453.80

4,692.69
3,345.63
3,089.67
684.29
173.57
243.88
20.50
96.27
245.32

4,513.00
3,311.54
3,152.07
514.47
151.61
261.26
30.37
107.38
274.11

5,421.64
3,979.18
3,780.78
723.70
156.84
281.67
21.30
124.40
280.26

6,532.25
4,892.44
4,732.08
886.07
172.85
299.10
26.14
136.88
281.80

6,866.82
5,141.44
4,953.10
944.80
171.41
320.81
28.68
139.03
288.36

6,809.79
5,081.37
4,922.36
612.75
293.29
439.91
43.96
150.07
382.47

Elementary-secondary expenditure. . . . . . . . .
  Current spending. . . . . . . . . . . . . . . . . . . . . .

12,871.02
11,391.83

12,827.50
11,239.98

11,439.09
9,978.44

11,612.67
10,174.41

12,174.04
10,831.21

13,052.99
11,712.04

13,306.22
11,966.03

14,831.24
13,191.67

  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 . . . . . . . . . . . . . . .

6,902.78
4,007.25
651.14
539.81
217.81
625.60
1,063.10
498.00
411.79
481.80

7,155.25
3,599.20
483.97
534.28
100.36
605.26
1,051.27
461.77
362.29
485.53

5,998.21
3,522.86
590.58
526.27
129.92
596.48
927.64
390.47
361.50
457.37

6,073.83
3,631.54
607.22
534.24
122.50
605.26
972.42
389.07
400.83
469.04

6,563.23
3,811.43
672.03
495.64
163.03
615.62
1,017.11
461.42
386.57
456.55

7,127.95
4,124.35
715.33
519.73
219.04
631.46
1,106.64
533.29
398.88
459.74

7,257.92
4,252.16
720.30
534.68
265.37
638.50
1,116.69
563.17
413.45
455.96

7,669.66
4,975.80
822.24
604.97
479.33
678.08
1,207.57
649.68
533.94
546.20

   By selected objects:
    Total salaries and wages1. . . . . . . . . . . . . .
    Instructional salaries . . . . . . . . . . . . . . . .
    Support services salaries. . . . . . . . . . . . .
    Total employee benefits1. . . . . . . . . . . . . . .
    Instructional benefits . . . . . . . . . . . . . . . .
    Support services benefits. . . . . . . . . . . . .

6,639.50
4,471.85
1,963.83
2,675.84
1,795.35
802.04

6,521.34
4,475.93
1,835.01
2,569.89
1,824.45
672.52

6,043.93
4,013.80
1,830.08
2,206.42
1,438.69
687.08

6,109.70
4,040.50
1,860.40
2,314.14
1,489.64
740.50

6,398.02
4,317.05
1,881.53
2,588.27
1,718.59
791.68

6,861.98
4,684.24
1,987.42
2,886.59
1,947.75
863.82

6,938.14
4,730.69
2,017.68
2,963.12
1,999.36
890.77

7,400.50
4,903.53
2,283.04
3,134.62
2,056.38
993.12

  Capital outlay. . . . . . . . . . . . . . . . . . . . . . . . .
  Construction. . . . . . . . . . . . . . . . . . . . . . . . .
  Equipment. . . . . . . . . . . . . . . . . . . . . . . . . .
   Instructional equipment only . . . . . . . . . . .
   Land and existing structures . . . . . . . . . . . .

1,074.78
815.46
195.56
45.37
63.76

1,148.59
937.32
159.94
33.53
51.32

1,064.66
834.06
152.08
34.96
78.52

1,056.91
844.72
166.71
34.50
45.48

957.00
717.53
182.90
41.40
56.57

954.04
681.37
191.26
49.27
81.42

968.60
683.19
225.31
53.33
60.10

1,214.64
860.67
277.12
68.78
76.86

  Interest on debt. . . . . . . . . . . . . . . . . . . . . . .

357.78

404.72

386.80

368.05

350.33

343.61

331.19

305.86

  Payments to other governments . . . . . . . . . .

46.63

34.21

9.19

13.29

35.50

43.29

40.39

119.07

Debt outstanding. . . . . . . . . . . . . . . . . . . . . . .
 Long-term . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Short-term. . . . . . . . . . . . . . . . . . . . . . . . . . .

8,928.20
8,764.10
164.09

9,605.83
9,429.16
176.67

9,439.52
9,286.69
152.83

9,186.49
9,104.51
81.98

8,669.78
8,543.66
126.12

8,591.53
8,401.42
190.11

8,691.31
8,493.40
197.91

8,145.96
7,945.30
200.66

Long-term debt issued. . . . . . . . . . . . . . . . . . .

1,431.76

1,251.77

1,775.02

1,486.06

1,441.14

1,486.77

1,351.24

1,374.76

Long-term debt retired. . . . . . . . . . . . . . . . . . .

1,166.58

1,051.70

1,243.76

1,219.49

1,136.53

1,276.91

1,231.87

1,149.21

Item

Includes amounts not shown separately.
Note: See Appendix B for a description of state-specific reporting anomalies. This information represents financial data for public independent and dependent school systems. It includes state payments
made on behalf of public school systems and excludes financial transactions of public nonschool entities. Expenditures for adult education, community services, and other non-elementary-secondary programs
are excluded from the current spending categories in this table. Enrollments represent fall 2014 memberships collected by the National Center for Education Statistics on the Common Core of Data (CCD)
agency universe file—“Local Education Agency (School District) Universe Survey: 2014–15, Provisional Version 1a.” Enrollments for state educational facilities, federal school systems, and charter schools
whose charters are held by a nongovernmental entity have been excluded. Enrollments from the CCD agency universe file were subject to adjustment if the enrollments were inconsistent with the finances
reported. Annual Survey of School System Finances statistics include the finances of charter schools whose charters are held directly by a government or a government agency. Charter schools whose charters are held by nongovernmental entities are deemed to be out of scope for the Annual Survey of School System Finances.
Source: U.S. Census Bureau, 2015 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

26  
 

Public Education Finances: 2015 
U.S. Census Bureau

 Public Education Finances: 2015 

U.S. Census Bureau

27

Broward County. . . . . . . . . . . . . . . . . . .
Houston. . . . . . . . . . . . . . . . . . . . . . . . .
Hillsborough County . . . . . . . . . . . . . . .
Orange County . . . . . . . . . . . . . . . . . . .
Palm Beach County. . . . . . . . . . . . . . . .

Fairfax County. . . . . . . . . . . . . . . . . . . .
Hawaii Public Schools. . . . . . . . . . . . . .
Gwinnett County . . . . . . . . . . . . . . . . . .
Dallas. . . . . . . . . . . . . . . . . . . . . . . . . . .
Wake County. . . . . . . . . . . . . . . . . . . . .

Montgomery County . . . . . . . . . . . . . . .
Charlotte/Mecklenburg . . . . . . . . . . . . .
Philadelphia. . . . . . . . . . . . . . . . . . . . . .
San Diego Unified. . . . . . . . . . . . . . . . .
Duval County. . . . . . . . . . . . . . . . . . . . .

Prince Georges County. . . . . . . . . . . . .
Shelby County. . . . . . . . . . . . . . . . . . . .
Cypress-Fairbanks. . . . . . . . . . . . . . . . .
Cobb County. . . . . . . . . . . . . . . . . . . . .
Baltimore County. . . . . . . . . . . . . . . . . .

Pinellas County. . . . . . . . . . . . . . . . . . .
Northside. . . . . . . . . . . . . . . . . . . . . . . .
DeKalb County . . . . . . . . . . . . . . . . . . .
Jefferson County. . . . . . . . . . . . . . . . . .
Polk County. . . . . . . . . . . . . . . . . . . . . .

Fulton County . . . . . . . . . . . . . . . . . . . .
Albuquerque . . . . . . . . . . . . . . . . . . . . .
Lee County . . . . . . . . . . . . . . . . . . . . . .
Denver. . . . . . . . . . . . . . . . . . . . . . . . . .
Prince William County. . . . . . . . . . . . . .

Jefferson County. . . . . . . . . . . . . . . . . .
Fort Worth. . . . . . . . . . . . . . . . . . . . . . .
Baltimore. . . . . . . . . . . . . . . . . . . . . . . .
Austin. . . . . . . . . . . . . . . . . . . . . . . . . . .
Nashville-Davidson County. . . . . . . . . .

Long Beach Unified. . . . . . . . . . . . . . . .
Anne Arundel County . . . . . . . . . . . . . .
Milwaukee. . . . . . . . . . . . . . . . . . . . . . .
Greenville County . . . . . . . . . . . . . . . . .
Alpine. . . . . . . . . . . . . . . . . . . . . . . . . . .

Fresno Unified. . . . . . . . . . . . . . . . . . . .
Loudoun County . . . . . . . . . . . . . . . . . .
Guilford County. . . . . . . . . . . . . . . . . . .
Brevard County. . . . . . . . . . . . . . . . . . .
Fort Bend. . . . . . . . . . . . . . . . . . . . . . . .

6
7
8
9
10

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

See notes at end of table.

New York City. . . . . . . . . . . . . . . . . . . . .
Los Angeles Unified. . . . . . . . . . . . . . . .
Chicago. . . . . . . . . . . . . . . . . . . . . . . . .
Miami-Dade County. . . . . . . . . . . . . . . .
Clark County. . . . . . . . . . . . . . . . . . . . .

School system

1
2
3
4
5

Rank

California
Virginia
North Carolina
Florida
Texas

California
Maryland
Wisconsin
South Carolina
Utah

Colorado
Texas
Maryland
Texas
Tennessee

Georgia
New Mexico
Florida
Colorado
Virginia

Florida
Texas
Georgia
Kentucky
Florida

Maryland
Tennessee
Texas
Georgia
Maryland

Maryland
North Carolina
Pennsylvania
California
Florida

Virginia
Hawaii
Georgia
Texas
North Carolina

Florida
Texas
Florida
Florida
Florida

New York
California
Illinois
Florida
Nevada

State

73,543
73,418
73,416
72,285
72,152

79,709
79,518
77,316
75,508
75,161

86,581
85,975
84,976
84,564
84,069

95,460
93,001
89,364
88,839
86,641

103,774
103,606
101,103
100,602
99,723

127,576
115,810
113,023
111,751
109,830

154,434
145,636
134,241
129,779
128,685

185,541
182,384
173,246
160,253
155,820

266,265
215,225
207,469
191,648
186,605

Enrollment1
995,192
646,683
392,558
356,964
324,093

845,109
1,090,596
702,280
673,236
690,936

944,525
1,188,415
1,223,326
817,378
528,554

902,479
887,545
1,417,082
1,141,321
951,865

1,163,528
1,051,179
883,974
1,187,223
1,085,884

1,004,639
1,053,426
1,160,728
1,282,005
941,756

2,113,107
1,248,688
1,140,929
1,160,319
1,696,216

3,159,510
1,348,655
2,915,242
1,728,234
1,192,999

2,642,632
2,703,683
1,776,957
1,847,249
1,303,574

2,533,814
2,365,285
2,010,077
2,108,138
1,955,698

Total
25,437,384
9,254,891
5,437,267
3,543,218
3,118,677

113,848
21,628
104,470
76,493
42,302

110,308
61,031
192,163
71,555
32,169

55,576
128,770
161,177
125,242
114,885

69,812
108,975
104,326
135,273
49,730

124,690
98,262
125,893
144,524
125,314

136,341
222,122
85,688
83,571
92,639

117,891
153,113
303,995
145,722
149,353

108,465
259,390
140,320
307,868
104,940

285,351
322,356
299,615
213,259
186,292

Total
1,307,783
1,149,733
775,802
432,065
276,714

(In thousands of dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see footnotes)

38,449
1,826
27,319
18,717
7,452

30,888
10,857
78,507
24,055
5,291

11,611
37,729
56,656
27,758
30,237

22,041
35,865
24,481
32,258
4,810

33,305
18,756
42,694
37,687
30,303

28,832
61,635
15,365
20,731
21,853

22,605
48,808
136,617
34,894
40,520

17,867
41,788
36,794
90,527
25,199

63,361
111,075
60,746
59,251
47,486

Title I
322,299
379,531
274,197
121,020
87,649

15,184
8,428
15,058
17,537
12,404

15,417
18,144
19,956
18,042
8,461

15,100
15,011
22,185
16,369
20,760

13,990
26,608
18,207
16,402
13,704

30,554
18,071
21,515
N
20,644

25,111
27,813
17,077
21,332
25,470

29,530
29,939
0
24,439
33,354

35,034
42,408
26,888
29,698
31,014

52,488
37,912
47,769
39,932
38,881

Special
education
248,209
149,957
103,899
72,167
48,676

45,012
7,143
31,194
19,351
11,517

27,690
15,539
44,126
21,615
11,044

13,684
41,402
40,319
27,890
42,332

25,169
18
31,725
35,614
18,396

36,104
30,698
41,412
46,323
39,801

53,448
81,006
33,675
29,524
29,004

33,916
49,908
80,272
49,456
48,586

33,038
61,209
63,329
101,240
29,895

80,077
108,920
78,485
71,281
60,356

Child
nutrition
424,172
349,156
202,521
135,243
93,923

15,203
4,231
30,899
20,888
10,929

36,313
16,491
49,574
7,843
7,373

15,181
34,628
42,017
53,225
21,556

8,612
46,484
29,913
50,999
12,820

24,727
30,737
20,272
60,514
34,566

28,950
51,668
19,571
11,984
16,312

31,840
24,458
87,106
36,933
26,893

22,526
113,985
13,309
86,403
18,832

89,425
64,449
112,615
42,795
39,569

Other and
nonspecified
313,103
271,089
195,185
103,635
46,466

Elementary-secondary revenue
Federal sources

618,344
281,747
391,656
320,008
249,438

640,574
418,825
700,366
410,116
314,054

392,354
364,946
980,685
70,583
266,059

372,764
736,380
274,116
386,764
458,652

340,990
389,778
453,873
519,042
509,306

1,128,845
513,020
434,436
462,419
734,418

811,805
743,908
1,408,696
631,722
582,384

593,265
2,381,547
833,560
443,460
817,235

980,286
366,570
1,022,546
757,590
485,667

Total
9,837,509
5,778,322
2,130,604
1,136,106
1,958,862

499,536
218,419
385,674
146,476
221,443

489,050
209,529
537,571
100,969
196,058

356,075
329,170
410,660
34,132
257,006

239,685
680,862
101,060
334,145
330,134

137,401
337,798
235,036
267,901
253,850

534,087
487,196
386,452
438,039
359,100

344,851
729,423
984,120
359,114
299,878

453,368
1,111,688
543,679
351,357
812,155

424,203
297,158
470,747
328,432
152,894

State sources
General
formula
assistance
6,594,095
4,496,785
1,502,249
398,802
694,765

Revenue of the 100 Largest Public Elementary-Secondary School Systems in the United States by Enrollment: Fiscal Year 2015

Table 15.

38,347
18,461
0
45,854
0

43,515
26,900
53,388
23,608
25,183

14,068
0
73,593
0
0

45,008
537
25,470
17,678
40,858

36,362
0
66,625
0
55,248

65,527
0
0
0
49,353

53,167
0
131,164
67,067
69,853

42,694
456,352
120,383
0
0

99,824
0
120,819
68,604
39,566

Special
education
1,602,647
377,855
0
70,319
79,870

 28  

 

Public Education Finances: 2015 

U.S. Census Bureau

Broward County. . . . . . . . . . . . . . . . . . .
Houston. . . . . . . . . . . . . . . . . . . . . . . . .
Hillsborough County . . . . . . . . . . . . . . .
Orange County . . . . . . . . . . . . . . . . . . .
Palm Beach County. . . . . . . . . . . . . . . .

Fairfax County. . . . . . . . . . . . . . . . . . . .
Hawaii Public Schools. . . . . . . . . . . . . .
Gwinnett County . . . . . . . . . . . . . . . . . .
Dallas. . . . . . . . . . . . . . . . . . . . . . . . . . .
Wake County. . . . . . . . . . . . . . . . . . . . .

Montgomery County . . . . . . . . . . . . . . .
Charlotte/Mecklenburg . . . . . . . . . . . . .
Philadelphia. . . . . . . . . . . . . . . . . . . . . .
San Diego Unified. . . . . . . . . . . . . . . . .
Duval County. . . . . . . . . . . . . . . . . . . . .

Prince Georges County. . . . . . . . . . . . .
Shelby County. . . . . . . . . . . . . . . . . . . .
Cypress-Fairbanks. . . . . . . . . . . . . . . . .
Cobb County. . . . . . . . . . . . . . . . . . . . .
Baltimore County. . . . . . . . . . . . . . . . . .

Pinellas County. . . . . . . . . . . . . . . . . . .
Northside. . . . . . . . . . . . . . . . . . . . . . . .
DeKalb County . . . . . . . . . . . . . . . . . . .
Jefferson County. . . . . . . . . . . . . . . . . .
Polk County. . . . . . . . . . . . . . . . . . . . . .

Fulton County . . . . . . . . . . . . . . . . . . . .
Albuquerque . . . . . . . . . . . . . . . . . . . . .
Lee County . . . . . . . . . . . . . . . . . . . . . .
Denver. . . . . . . . . . . . . . . . . . . . . . . . . .
Prince William County. . . . . . . . . . . . . .

Jefferson County. . . . . . . . . . . . . . . . . .
Fort Worth. . . . . . . . . . . . . . . . . . . . . . .
Baltimore. . . . . . . . . . . . . . . . . . . . . . . .
Austin. . . . . . . . . . . . . . . . . . . . . . . . . . .
Nashville-Davidson County. . . . . . . . . .

Long Beach Unified. . . . . . . . . . . . . . . .
Anne Arundel County . . . . . . . . . . . . . .
Milwaukee. . . . . . . . . . . . . . . . . . . . . . .
Greenville County . . . . . . . . . . . . . . . . .
Alpine. . . . . . . . . . . . . . . . . . . . . . . . . . .

Fresno Unified. . . . . . . . . . . . . . . . . . . .
Loudoun County . . . . . . . . . . . . . . . . . .
Guilford County. . . . . . . . . . . . . . . . . . .
Brevard County. . . . . . . . . . . . . . . . . . .
Fort Bend. . . . . . . . . . . . . . . . . . . . . . . .

6
7
8
9
10

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

See notes at end of table.

New York City. . . . . . . . . . . . . . . . . . . . .
Los Angeles Unified. . . . . . . . . . . . . . . .
Chicago. . . . . . . . . . . . . . . . . . . . . . . . .
Miami-Dade County. . . . . . . . . . . . . . . .
Clark County. . . . . . . . . . . . . . . . . . . . .

School system

1
2
3
4
5

Rank

California
Virginia
North Carolina
Florida
Texas

California
Maryland
Wisconsin
South Carolina
Utah

Colorado
Texas
Maryland
Texas
Tennessee

Georgia
New Mexico
Florida
Colorado
Virginia

Florida
Texas
Georgia
Kentucky
Florida

Maryland
Tennessee
Texas
Georgia
Maryland

Maryland
North Carolina
Pennsylvania
California
Florida

Virginia
Hawaii
Georgia
Texas
North Carolina

Florida
Texas
Florida
Florida
Florida

New York
California
Illinois
Florida
Nevada

State

0
0
2,000
6,281
0

0
22,026
2,387
2,913
8,394

5,006
0
19,168
0
0

0
22,936
7,050
5,168
0

5,059
0
0
21
15,758

36,645
0
0
0
29,035

38,091
0
63,077
0
11,994

0
59,343
0
0
0

14,299
0
22,470
14,310
6,008

Transportation
0
0
0
9,011
0

80,461
44,867
3,982
121,397
27,995

108,009
160,370
107,020
282,626
84,419

17,205
35,776
477,264
36,451
9,053

88,071
32,045
140,536
29,773
87,660

162,168
51,980
152,212
251,120
184,450

492,586
25,824
47,984
24,380
296,930

375,696
14,485
230,335
205,541
200,659

97,203
754,164
169,498
92,103
5,080

441,960
69,412
408,510
346,244
287,199

Other and
nonspecified
1,640,767
903,682
628,355
657,974
1,184,227

State sources—Con.

112,917
787,221
206,154
276,735
399,196

193,643
708,559
330,797
335,707
182,331

454,549
393,829
275,220
945,496
570,921

720,952
205,824
505,532
665,186
577,502

538,959
565,386
580,962
618,439
307,136

847,921
513,546
620,805
614,329
869,159

2,229,814
451,634
1,202,551
950,790
461,262

1,940,902
62,746
803,077
1,095,921
381,399

1,268,177
1,676,359
687,916
1,137,289
1,283,739

Total
14,292,092
2,326,836
2,530,861
1,975,047
883,101

(In thousands of dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see footnotes)

87,872
X
X
241,341
377,547

133,501
X
252,871
251,069
161,521

380,600
370,596
X
917,076
X

646,630
158,154
454,784
549,454
X

494,075
519,864
513,488
585,467
234,193

X
X
571,958
521,391
X

X
X
1,040,532
798,937
385,004

X
X
679,934
1,055,538
X

1,067,157
1,602,856
558,171
988,663
1,092,210

87,872
X
X
221,801
377,547

133,501
X
252,871
251,069
161,521

380,600
370,596
X
917,076
X

482,230
158,154
454,784
549,454
X

494,075
519,864
393,962
445,642
195,903

X
X
571,958
382,095
X

X
X
662,235
798,937
381,589

X
X
526,402
1,055,538
X

1,067,157
1,602,856
530,555
779,432
1,092,160

X
758,649
184,087
X
X

X
694,591
X
X
X

X
X
264,056
X
540,010

X
X
X
X
505,901

X
X
X
X
X

759,998
438,191
X
X
847,765

2,194,937
401,182
X
X
X

1,806,260
0
X
X
341,426

X
X
X
X
X

2,298
0
0
0
0

18,418
0
9,067
32,554
0

1,003
0
0
37
0

44,928
0
0
2,490
0

0
0
25,149
1,563
0

0
0
0
27,346
0

0
0
16,195
57,303
0

0
0
29,794
0
0

0
0
0
0
0

Elementary-secondary revenue—Con.
Local sources
From
Parent
cities and
Property government
counties
Total taxes
taxes contributions
X
X
11,977,315
0
1,842,733
1,842,733
X
72,517
2,304,656
2,304,656
X
6,335
1,740,953
1,740,953
X
0
824,001
822,219
X
1,439

3,993
4,566
0
57
0

548
486
6,798
112
231

1,712
0
0
0
279

0
0
29
110
42,026

692
105
9
175
0

0
225
1,305
0
2,698

0
0
22
7,033
0

43,638
0
925
0
0

571
2,309
0
595
456

From
other school
systems
0
78,538
77
295
221

1,754
19,862
13,345
25,957
17,164

6,880
10,794
10,621
33,722
9,877

62,527
9,622
2,659
10,472
17,631

17,304
9,650
39,374
49,742
21,321

26,269
36,429
2,778
10,968
56,356

19,323
34,383
37,738
59,703
13,006

26,141
28,541
469
13,843
50,119

53,060
34,746
51,244
9,702
27,737

117,202
10,999
59,138
60,276
130,731

Charges
71,274
120,054
10,061
146,470
24,258

17,000
4,144
8,722
9,380
4,485

34,296
2,688
51,440
18,250
10,702

8,707
13,611
8,505
17,911
13,001

12,090
38,020
11,345
63,390
8,254

17,923
8,988
39,538
20,266
16,587

68,600
40,747
9,804
5,889
5,690

8,736
21,911
145,333
73,674
26,139

37,944
28,000
41,180
30,681
12,236

83,247
60,195
70,607
87,755
60,342

Other
2,243,503
212,994
209,732
87,329
33,182

Revenue of the 100 Largest Public Elementary-Secondary School Systems in the United States by Enrollment: Fiscal Year 2015—Con.

Table 15.

 Public Education Finances: 2015 

U.S. Census Bureau

29

Pasco County . . . . . . . . . . . . . . . . . . . .
North East. . . . . . . . . . . . . . . . . . . . . . .
Douglas County. . . . . . . . . . . . . . . . . . .
Seminole County. . . . . . . . . . . . . . . . . .
Washoe County. . . . . . . . . . . . . . . . . . .

Arlington . . . . . . . . . . . . . . . . . . . . . . . .
Mesa Unified. . . . . . . . . . . . . . . . . . . . .
Elk Grove Unified. . . . . . . . . . . . . . . . . .
Volusia County. . . . . . . . . . . . . . . . . . . .
El Paso . . . . . . . . . . . . . . . . . . . . . . . . .

Knox County . . . . . . . . . . . . . . . . . . . . .
Chesterfield County. . . . . . . . . . . . . . . .
Osceola County. . . . . . . . . . . . . . . . . . .
San Francisco Unified. . . . . . . . . . . . . .
Mobile County. . . . . . . . . . . . . . . . . . . .

Garland. . . . . . . . . . . . . . . . . . . . . . . . .
Santa Ana Unified. . . . . . . . . . . . . . . . .
Conroe. . . . . . . . . . . . . . . . . . . . . . . . . .
Pasadena . . . . . . . . . . . . . . . . . . . . . . .
Winston-Salem/Forsyth. . . . . . . . . . . . .

Plano. . . . . . . . . . . . . . . . . . . . . . . . . . .
Cherry Creek. . . . . . . . . . . . . . . . . . . . .
Boston. . . . . . . . . . . . . . . . . . . . . . . . . .
Capistrano Unified. . . . . . . . . . . . . . . . .
San Antonio. . . . . . . . . . . . . . . . . . . . . .

Corona-Norco Unified. . . . . . . . . . . . . .
Howard County. . . . . . . . . . . . . . . . . . .
Clayton County . . . . . . . . . . . . . . . . . . .
San Bernardino Unified. . . . . . . . . . . . .
Lewisville. . . . . . . . . . . . . . . . . . . . . . . .

Seattle. . . . . . . . . . . . . . . . . . . . . . . . . .
Jordan. . . . . . . . . . . . . . . . . . . . . . . . . .
Omaha. . . . . . . . . . . . . . . . . . . . . . . . . .
Cumberland County. . . . . . . . . . . . . . .
Atlanta. . . . . . . . . . . . . . . . . . . . . . . . . .

Henrico County. . . . . . . . . . . . . . . . . . .
Wichita Unified. . . . . . . . . . . . . . . . . . . .
Columbus . . . . . . . . . . . . . . . . . . . . . . .
Frisco. . . . . . . . . . . . . . . . . . . . . . . . . . .
Klein. . . . . . . . . . . . . . . . . . . . . . . . . . . .

San Juan Unified. . . . . . . . . . . . . . . . . .
Tucson Unified. . . . . . . . . . . . . . . . . . . .
Brownsville . . . . . . . . . . . . . . . . . . . . . .
Anchorage. . . . . . . . . . . . . . . . . . . . . . .
Oakland Unified. . . . . . . . . . . . . . . . . . .

56
57
58
59
60

61
62
63
64
65

66
67
68
69
70

71
72
73
74
75

76
77
78
79
80

81
82
83
84
85

86
87
88
89
90

91
92
93
94
95

96
97
98
99
100

See notes at end of table.

Davis County. . . . . . . . . . . . . . . . . . . . .
Katy. . . . . . . . . . . . . . . . . . . . . . . . . . . .
Virginia Beach. . . . . . . . . . . . . . . . . . . .
Granite. . . . . . . . . . . . . . . . . . . . . . . . . .
Aldine. . . . . . . . . . . . . . . . . . . . . . . . . . .

School system

51
52
53
54
55

Rank

California
Arizona
Texas
Alaska
California

Virginia
Kansas
Ohio
Texas
Texas

Washington
Utah
Nebraska
North Carolina
Georgia

California
Maryland
Georgia
California
Texas

Texas
Colorado
Massachusetts
California
Texas

Texas
California
Texas
Texas
North Carolina

Tennessee
Virginia
Florida
California
Alabama

Texas
Arizona
California
Florida
Texas

Florida
Texas
Colorado
Florida
Nevada

Utah
Texas
Virginia
Utah
Texas

State

49,114
48,455
48,355
48,089
48,077

50,971
50,947
50,407
49,644
49,402

52,834
52,274
51,928
51,604
51,145

53,739
53,685
53,367
53,365
53,356

54,689
54,535
54,312
54,036
53,750

57,436
56,815
56,363
55,577
54,762

59,733
59,725
59,320
58,414
57,910

63,882
63,849
62,888
61,777
60,852

69,295
67,971
66,702
66,134
65,682

Enrollment1
70,857
70,330
70,121
69,994
69,716

521,892
461,196
522,349
914,050
603,334

532,725
623,732
954,814
503,571
507,701

826,461
394,978
647,561
429,421
852,155

550,619
966,804
515,916
627,384
596,561

664,322
598,926
1,405,037
466,052
619,471

561,186
658,220
551,670
577,640
477,102

545,859
619,123
546,926
861,928
557,750

625,280
528,016
631,078
595,156
615,558

652,925
708,977
668,411
593,387
651,694

Total
543,237
778,210
789,621
533,630
725,892
71,492
53,255
16,338
52,273
70,028

Total
39,468
41,669
63,268
63,946
95,742

43,910
52,565
98,221
83,074
64,716

28,498
77,259
103,945
10,180
32,650

46,016
26,451
101,286
61,674
107,200

34,505
24,228
67,759
70,636
31,203

32,693
26,468
85,911
22,332
132,109

54,922
73,843
31,968
66,861
63,080

59,444
30,461
58,307
55,800
77,933

65,913
72,369
53,823
69,002
106,957

(In thousands of dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see footnotes)

10,354
15,524
25,822
15,768
18,621

10,725
24,409
42,173
870
5,992

10,986
3,533
35,069
15,746
50,927

7,947
4,338
18,209
26,571
3,960

4,817
4,884
29,869
4,604
31,188

14,874
16,920
6,558
15,827
21,596

14,292
5,373
13,222
14,785
24,404

15,528
26,238
12,887
24,838
32,625

15,163
12,118
1,783
11,677
18,880

Title I
3,751
5,468
10,702
14,932
25,088

10,195
8,009
9,184
13,031
9,203

3,670
N
11,956
3,890
7,220

8,367
9,288
14,216
11,235
9,565

9,071
9,627
10,558
10,931
8,606

9,374
8,668
18,432
9,703
9,712

11,577
11,957
8,848
8,331
11,114

13,997
11,378
10,238
0
15,847

9,530
10,529
10,811
14,510
12,465

15,729
10,710
8,369
14,011
10,766

Special
education
10,485
11,650
17,155
12,531
12,537

10,191
17,995
37,573
18,343
16,119

11,091
20,904
29,047
3,581
10,972

9,625
8,090
23,002
18,527
23,098

12,441
5,795
31,360
24,143
10,450

8,627
7,976
20,596
4,808
42,709

18,944
30,478
9,936
25,040
18,016

20,009
8,155
25,041
16,288
31,187

24,210
23,100
18,091
19,370
27,264

23,167
17,744
3,789
18,278
15,881

Child
nutrition
11,127
10,948
14,775
23,150
39,508

13,170
11,037
25,642
35,932
20,773

3,012
31,946
20,769
1,839
8,466

17,038
5,540
28,999
16,166
23,610

5,046
4,468
7,632
8,991
8,187

9,875
4,940
17,014
3,217
48,500

9,527
14,488
6,626
17,663
12,354

11,146
5,555
9,806
24,727
6,495

16,645
12,502
12,034
10,284
34,603

17,433
12,683
2,397
8,307
24,501

Other and
nonspecified
14,105
13,603
20,636
13,333
18,609

Elementary-secondary revenue—Con.
Federal sources—Con.

324,766
164,272
352,403
616,278
306,540

245,483
432,385
377,615
137,988
235,369

390,646
225,284
240,813
269,523
171,162

349,357
307,359
274,165
482,352
133,537

53,512
257,678
364,114
142,303
301,033

316,811
423,585
162,196
341,383
284,675

181,154
303,722
282,217
216,127
311,409

264,197
234,984
457,686
255,682
306,935

353,920
189,343
314,681
285,289
414,865

251,941
160,662
313,364
340,867
228,623

180,849
335,084
310,712
120,405
202,587

275,519
137,846
196,648
267,338
109,753

276,066
154,100
188,176
381,959
102,417

29,013
235,779
211,126
85,908
263,861

278,062
313,994
134,576
298,568
281,783

174,725
229,635
138,517
147,445
257,072

237,321
230,898
364,375
112,522
270,825

176,442
159,179
293,357
137,220
161,917

27,321
0
0
0
22,173

17,773
44,536
0
0
0

48,250
17,777
31,205
0
17,462

26,554
13,524
31,057
26,863
0

0
10,875
0
25,619
0

0
29,412
0
0
0

0
19,302
29,261
0
199

0
0
34,014
37,621
0

55,540
0
10,750
31,003
25,459

State sources—Con.
General
formula
Special
Total
assistance
education
314,839
184,553
28,409
272,739
229,305
0
335,914
249,998
28,235
290,663
173,460
28,569
400,372
345,638
0

Revenue of the 100 Largest Public Elementary-Secondary School Systems in the United States by Enrollment: Fiscal Year 2015—Con.

Table 15.

 30  

 

Public Education Finances: 2015 

U.S. Census Bureau

Pasco County . . . . . . . . . . . . . . . . . . . .
North East. . . . . . . . . . . . . . . . . . . . . . .
Douglas County. . . . . . . . . . . . . . . . . . .
Seminole County. . . . . . . . . . . . . . . . . .
Washoe County. . . . . . . . . . . . . . . . . . .

Arlington . . . . . . . . . . . . . . . . . . . . . . . .
Mesa Unified. . . . . . . . . . . . . . . . . . . . .
Elk Grove Unified. . . . . . . . . . . . . . . . . .
Volusia County. . . . . . . . . . . . . . . . . . . .
El Paso . . . . . . . . . . . . . . . . . . . . . . . . .

Knox County . . . . . . . . . . . . . . . . . . . . .
Chesterfield County. . . . . . . . . . . . . . . .
Osceola County. . . . . . . . . . . . . . . . . . .
San Francisco Unified. . . . . . . . . . . . . .
Mobile County. . . . . . . . . . . . . . . . . . . .

Garland. . . . . . . . . . . . . . . . . . . . . . . . .
Santa Ana Unified. . . . . . . . . . . . . . . . .
Conroe. . . . . . . . . . . . . . . . . . . . . . . . . .
Pasadena . . . . . . . . . . . . . . . . . . . . . . .
Winston-Salem/Forsyth. . . . . . . . . . . . .

Plano. . . . . . . . . . . . . . . . . . . . . . . . . . .
Cherry Creek. . . . . . . . . . . . . . . . . . . . .
Boston. . . . . . . . . . . . . . . . . . . . . . . . . .
Capistrano Unified. . . . . . . . . . . . . . . . .
San Antonio. . . . . . . . . . . . . . . . . . . . . .

Corona-Norco Unified. . . . . . . . . . . . . .
Howard County. . . . . . . . . . . . . . . . . . .
Clayton County . . . . . . . . . . . . . . . . . . .
San Bernardino Unified. . . . . . . . . . . . .
Lewisville. . . . . . . . . . . . . . . . . . . . . . . .

Seattle. . . . . . . . . . . . . . . . . . . . . . . . . .
Jordan. . . . . . . . . . . . . . . . . . . . . . . . . .
Omaha. . . . . . . . . . . . . . . . . . . . . . . . . .
Cumberland County. . . . . . . . . . . . . . .
Atlanta. . . . . . . . . . . . . . . . . . . . . . . . . .

Henrico County. . . . . . . . . . . . . . . . . . .
Wichita Unified. . . . . . . . . . . . . . . . . . . .
Columbus . . . . . . . . . . . . . . . . . . . . . . .
Frisco. . . . . . . . . . . . . . . . . . . . . . . . . . .
Klein. . . . . . . . . . . . . . . . . . . . . . . . . . . .

San Juan Unified. . . . . . . . . . . . . . . . . .
Tucson Unified. . . . . . . . . . . . . . . . . . . .
Brownsville . . . . . . . . . . . . . . . . . . . . . .
Anchorage. . . . . . . . . . . . . . . . . . . . . . .
Oakland Unified. . . . . . . . . . . . . . . . . . .

56
57
58
59
60

61
62
63
64
65

66
67
68
69
70

71
72
73
74
75

76
77
78
79
80

81
82
83
84
85

86
87
88
89
90

91
92
93
94
95

96
97
98
99
100

California
Arizona
Texas
Alaska
California

Virginia
Kansas
Ohio
Texas
Texas

Washington
Utah
Nebraska
North Carolina
Georgia

California
Maryland
Georgia
California
Texas

Texas
Colorado
Massachusetts
California
Texas

Texas
California
Texas
Texas
North Carolina

Tennessee
Virginia
Florida
California
Alabama

Texas
Arizona
California
Florida
Texas

Florida
Texas
Colorado
Florida
Nevada

Utah
Texas
Virginia
Utah
Texas

State

0
0
0
22,292
0

0
36
0
0
0

34,866
5,718
0
0
0

0
15,928
0
0
0

0
4,445
15,860
0
0

0
0
0
0
0

0
0
7,465
0
26,422

0
0
0
5,866
0

10,877
0
4,573
6,778
0

Transportation
6,309
0
0
4,412
0

45,504
3,610
39,039
253,119
55,744

46,861
52,729
66,903
17,583
32,782

32,011
63,943
12,960
2,185
43,947

46,737
123,807
54,932
73,530
31,120

24,499
6,579
137,128
30,776
37,172

38,749
80,179
27,620
42,815
2,892

6,429
54,785
106,974
68,682
27,716

26,876
4,086
59,297
99,673
36,110

111,061
30,164
6,001
110,288
227,489

Other and
nonspecified
95,568
43,434
57,681
84,222
54,734

153,216
244,359
71,725
214,698
232,078

258,744
114,088
473,254
355,403
239,682

389,799
143,243
305,462
98,224
573,793

166,757
635,217
173,992
74,396
431,821

578,117
314,780
955,012
301,417
186,329

189,453
160,792
357,506
169,396
129,347

305,261
284,940
206,402
590,001
168,408

295,170
220,663
119,569
270,472
201,666

227,513
466,379
337,392
255,825
166,801

Total
188,930
463,802
390,439
179,021
229,778

125,345
183,882
61,031
X
183,523

X
86,881
444,906
314,898
214,960

335,843
115,187
291,118
X
530,729

117,334
X
151,888
41,835
401,175

542,095
267,716
X
276,902
175,412

171,768
111,594
342,293
147,003
X

X
X
150,400
440,040
126,564

279,975
170,627
90,502
239,685
192,681

181,689
438,433
252,092
224,276
143,631

125,345
183,882
61,031
X
162,815

X
86,881
444,901
314,898
214,960

335,843
115,187
263,074
X
430,398

117,334
X
104,031
41,835
401,175

542,095
267,716
X
276,902
175,412

171,768
111,594
342,293
147,003
X

X
X
137,720
364,060
100,728

279,975
170,627
90,502
203,540
192,681

155,009
438,433
252,092
215,928
143,238

X
X
X
200,213
X

246,818
X
X
X
X

X
X
X
83,960
X

X
621,508
X
X
X

X
X
924,165
X
X

X
X
X
X
112,016

258,532
260,941
X
X
X

X
X
X
X
X

X
X
X
X
X

663
13,033
141
0
14,479

0
13,503
8,475
303
10

0
0
2,107
0
16,788

25,861
0
6,847
13,337
505

12
217
0
4,110
0

545
23,779
0
66
0

0
0
0
5,445
15,343

0
20,697
1,668
0
0

0
639
662
0
236

Elementary-secondary revenue—Con.
Local sources—Con.
Parent
From
Property government
cities and
Total taxes
taxes only contributions
counties
156,139
156,139
X
0
429,726
429,726
X
0
X
X
354,553
0
160,267
160,267
X
0
214,563
214,563
X
0

3,092
3,090
0
0
821

1,577
0
3,675
0
21

262
38
292
0
0

0
139
0
2,140
0

0
589
860
153
0

0
5,226
64
0
0

156
2,533
324
0
0

0
4,822
1,762
367
0

16
0
1,117
53
0

From
other school
systems
29
0
20,343
0
0

6,387
7,450
1,880
10,320
1,393

9,623
5,417
6,572
22,309
19,192

19,478
10,099
5,832
8,317
5,963

5,321
7,537
9,052
1,814
24,229

27,901
40,547
16,225
7,470
2,799

14,401
2,419
9,960
10,437
5,972

30,225
14,325
21,169
13,358
10,378

8,685
13,240
4,512
21,339
5,479

24,054
21,910
61,838
22,118
7,132

Charges
10,619
27,797
11,874
5,606
7,856

17,729
36,904
8,673
4,165
31,862

726
8,287
9,626
17,893
5,499

34,216
17,919
6,113
5,947
20,313

18,241
6,033
6,205
15,270
5,912

8,109
5,711
13,762
12,782
8,118

2,739
17,774
5,189
11,890
11,359

16,348
7,141
34,509
131,158
16,123

6,510
11,277
21,125
9,081
3,506

21,754
5,397
21,683
9,378
15,802

Other
22,143
6,279
3,669
13,148
7,359

N Not available. Amounts are combined in “Other and nonspecified” federal revenue.
X Not applicable.
1
Enrollments reflect fall 2014 memberships reported to the National Center for Education Statistics on the Common Core of Data (CCD) agency universe file—“Local Education Agency (School District) Universe Survey: School Year 2014–15, Provisional
Version 1a.” Enrollments for state educational facilities, federal school systems, and charter schools whose charters are held by a nongovernmental entity have been excluded. Enrollments from the CCD agency universe file were subject to adjustment if the enrollments were inconsistent with the finances reported.
Notes: See Appendix B for a description of state-specific reporting anomalies. Revenues from other school systems are included in this table. Refer to the introductory text for an explanation concerning tax revenue for dependent school systems. Data for
specific state revenue programs are generally comparable for school systems in the same state, but are not for school systems in other states. Annual Survey of School System Finances statistics include the finances of charter schools whose charters are held
directly by a government or a government agency. Charter schools whose charters are held by nongovernmental entities are deemed to be out of scope for the Annual Survey of School System Finances.
Source: U.S. Census Bureau, 2015 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.

Davis County. . . . . . . . . . . . . . . . . . . . .
Katy. . . . . . . . . . . . . . . . . . . . . . . . . . . .
Virginia Beach. . . . . . . . . . . . . . . . . . . .
Granite. . . . . . . . . . . . . . . . . . . . . . . . . .
Aldine. . . . . . . . . . . . . . . . . . . . . . . . . . .

School system

51
52
53
54
55

Rank

State sources—Con.

(In thousands of dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see footnotes)

Revenue of the 100 Largest Public Elementary-Secondary School Systems in the United States by Enrollment: Fiscal Year 2015—Con.

Table 15.

 Public Education Finances: 2015 

U.S. Census Bureau

31

Broward County. . . . . . . . . . . 
Houston. . . . . . . . . . . . . . . . . 
Hillsborough County . . . . . . . 
Orange County . . . . . . . . . . . 
Palm Beach County. . . . . . . . 

Fairfax County. . . . . . . . . . . . 
Hawaii Public Schools. . . . . . 
Gwinnett County . . . . . . . . . . 
Dallas. . . . . . . . . . . . . . . . . . . 
Wake County. . . . . . . . . . . . . 

Montgomery County . . . . . . . 
Charlotte/Mecklenburg . . . . . 
Philadelphia. . . . . . . . . . . . . . 
San Diego Unified. . . . . . . . . 
Duval County. . . . . . . . . . . . . 

Prince Georges County. . . . . 
Shelby County. . . . . . . . . . . . 
Cypress-Fairbanks. . . . . . . . . 
Cobb County. . . . . . . . . . . . . 
Baltimore County. . . . . . . . . . 

Pinellas County. . . . . . . . . . . 
Northside. . . . . . . . . . . . . . . . 
DeKalb County . . . . . . . . . . . 
Jefferson County. . . . . . . . . . 
Polk County. . . . . . . . . . . . . . 

Fulton County . . . . . . . . . . . . 
Albuquerque . . . . . . . . . . . . . 
Lee County . . . . . . . . . . . . . . 
Denver. . . . . . . . . . . . . . . . . . 
Prince William County. . . . . . 

Jefferson County. . . . . . . . . . 
Fort Worth. . . . . . . . . . . . . . . 
Baltimore. . . . . . . . . . . . . . . . 
Austin. . . . . . . . . . . . . . . . . . . 
Nashville-Davidson County. . 

Long Beach Unified. . . . . . . . 
Anne Arundel County . . . . . . 
Milwaukee. . . . . . . . . . . . . . . 
Greenville County . . . . . . . . . 
Alpine. . . . . . . . . . . . . . . . . . . 

Fresno Unified. . . . . . . . . . . . 
Loudoun County . . . . . . . . . . 
Guilford County. . . . . . . . . . . 
Brevard County. . . . . . . . . . . 
Fort Bend. . . . . . . . . . . . . . . . 

6
7
8
9
10

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

See notes at end of table.

New York City. . . . . . . . . . . . . 
Los Angeles Unified. . . . . . . . 
Chicago. . . . . . . . . . . . . . . . . 
Miami-Dade County. . . . . . . . 
Clark County. . . . . . . . . . . . . 

School system

1
2
3
4
5

Rank

California
Virginia
North Carolina
Florida
Texas

California
Maryland
Wisconsin
South Carolina
Utah

Colorado
Texas
Maryland
Texas
Tennessee

Georgia
New Mexico
Florida
Colorado
Virginia

Florida
Texas
Georgia
Kentucky
Florida

Maryland
Tennessee
Texas
Georgia
Maryland

Maryland
North Carolina
Pennsylvania
California
Florida

Virginia
Hawaii
Georgia
Texas
North Carolina

Florida
Texas
Florida
Florida
Florida

New York
California
Illinois
Florida
Nevada

State

73,543
73,418
73,416
72,285
72,152

79,709
79,518
77,316
75,508
75,161

86,581
85,975
84,976
84,564
84,069

95,460
93,001
89,364
88,839
86,641

103,774
103,606
101,103
100,602
99,723

127,576
115,810
113,023
111,751
109,830

154,434
145,636
134,241
129,779
128,685

185,541
182,384
173,246
160,253
155,820

266,265
215,225
207,469
191,648
186,605

Enrollment
995,192
646,683
392,558
356,964
324,093
1

868,528
1,084,249
765,446
652,911
690,037

1,007,232
1,247,092
1,182,326
760,901
548,574

880,074
878,001
1,419,010
1,158,777
1,027,723

1,226,258
1,043,519
876,175
1,342,396
1,094,736

1,061,053
1,106,137
1,051,357
1,298,275
935,780

2,086,668
1,279,697
1,163,476
1,173,708
1,666,459

2,655,060
1,485,206
2,646,689
1,757,227
1,216,731

2,812,804
2,521,004
1,809,289
1,785,550
1,527,578

2,561,097
2,269,272
2,165,489
2,064,323
1,950,175

Total
27,477,893
9,167,075
6,251,116
3,624,404
2,905,200

796,063
934,451
682,464
605,157
605,483

842,948
1,051,685
991,483
675,036
430,226

756,067
779,302
1,344,184
839,649
871,775

945,294
841,899
813,419
993,361
915,554

963,324
885,323
958,506
1,196,688
890,286

1,852,969
1,179,114
885,675
1,040,578
1,474,639

2,343,144
1,272,919
2,205,435
1,337,886
1,116,790

2,564,104
2,359,203
1,595,212
1,537,541
1,288,261

2,392,726
1,806,783
2,017,344
1,808,798
1,804,989

Total
24,404,195
7,901,586
5,539,091
3,254,919
2,688,984

(In thousands of dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see footnotes)

450,462
564,261
433,866
355,654
425,539

500,382
616,759
502,212
394,464
242,895

501,431
564,322
675,311
557,082
497,646

575,051
516,014
429,272
667,604
590,662

581,976
628,860
589,502
770,875
452,030

1,115,515
690,929
646,213
659,133
874,038

1,514,203
794,230
714,326
791,072
550,401

1,613,787
1,309,162
950,848
1,010,339
836,824

1,269,263
1,186,168
1,195,920
978,921
989,901

Salaries
and
wages
10,922,639
4,326,247
2,544,956
1,760,621
1,598,564

For selected objects

207,395
270,425
144,351
102,725
81,650

218,257
264,437
262,674
142,629
136,578

138,724
80,077
322,559
139,669
194,426

189,761
179,347
126,808
102,408
202,629

178,864
116,325
189,720
285,470
145,598

465,238
210,849
103,867
233,803
408,593

677,777
256,103
424,676
370,379
187,194

696,904
511,154
329,990
162,062
277,898

382,488
199,956
316,159
338,998
312,794

Employee
benefits
6,558,472
1,997,770
1,411,396
577,259
626,820

Elementary-secondary expenditure
Current spending

460,884
609,976
415,829
371,080
381,140

511,826
665,631
512,085
386,114
286,373

421,566
441,048
822,104
473,475
492,916

578,855
500,108
481,658
460,962
515,593

573,393
558,347
591,475
627,536
571,703

1,084,389
689,949
579,233
686,464
892,591

1,505,204
806,908
1,611,661
788,666
682,054

1,571,817
1,377,713
973,045
870,744
838,220

1,461,254
1,064,025
1,171,150
1,025,668
1,121,154

Total
19,035,825
4,646,318
3,734,145
2,036,774
1,554,341
2

289,997
392,527
294,935
229,246
290,108

320,726
430,227
316,211
251,752
173,040

304,367
355,661
450,779
350,941
322,547

387,055
351,825
266,117
356,542
362,250

378,584
432,060
383,640
448,237
302,657

720,375
454,668
457,963
456,695
569,827

1,009,580
546,243
504,676
499,186
382,209

1,057,061
894,305
638,228
655,197
603,089

799,126
783,819
770,623
598,724
632,758

Salaries
and
wages
9,118,350
2,782,084
1,764,378
1,113,610
1,024,632

Instruction

For selected functions

129,745
184,662
96,822
63,251
55,447

135,885
188,886
166,406
90,113
94,946

83,675
50,114
221,412
85,157
128,609

121,980
120,184
77,294
57,176
124,181

110,048
76,302
133,754
161,122
92,829

291,268
147,836
76,547
170,167
278,032

461,926
175,120
284,043
223,120
129,320

452,484
338,738
239,522
103,732
196,874

234,925
121,440
196,420
196,439
193,197

Employee
benefits
5,684,212
1,279,754
1,115,530
355,828
399,123

Expenditure of the 100 Largest Public Elementary-Secondary School Systems in the United States by Enrollment: Fiscal Year 2015

Table 16.

 32  

 

Public Education Finances: 2015 

U.S. Census Bureau

Fairfax County. . . . . . . . . . . . 
Hawaii Public Schools. . . . . . 
Gwinnett County . . . . . . . . . . 
Dallas. . . . . . . . . . . . . . . . . . . 
Wake County. . . . . . . . . . . . . 

Montgomery County . . . . . . . 
Charlotte/Mecklenburg . . . . . 
Philadelphia. . . . . . . . . . . . . . 
San Diego Unified. . . . . . . . . 
Duval County. . . . . . . . . . . . . 

Prince Georges County. . . . . 
Shelby County. . . . . . . . . . . . 
Cypress-Fairbanks. . . . . . . . . 
Cobb County. . . . . . . . . . . . . 
Baltimore County. . . . . . . . . . 

Pinellas County. . . . . . . . . . . 
Northside. . . . . . . . . . . . . . . . 
DeKalb County . . . . . . . . . . . 
Jefferson County. . . . . . . . . . 
Polk County. . . . . . . . . . . . . . 

Fulton County . . . . . . . . . . . . 
Albuquerque . . . . . . . . . . . . . 
Lee County . . . . . . . . . . . . . . 
Denver. . . . . . . . . . . . . . . . . . 
Prince William County. . . . . . 

Jefferson County. . . . . . . . . . 
Fort Worth. . . . . . . . . . . . . . . 
Baltimore. . . . . . . . . . . . . . . . 
Austin. . . . . . . . . . . . . . . . . . . 
Nashville-Davidson County. . 

Long Beach Unified. . . . . . . . 
Anne Arundel County . . . . . . 
Milwaukee. . . . . . . . . . . . . . . 
Greenville County . . . . . . . . . 
Alpine. . . . . . . . . . . . . . . . . . . 

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

See notes at end of table.

Fresno Unified. . . . . . . . . . . . 
Loudoun County . . . . . . . . . . 
Guilford County. . . . . . . . . . . 
Brevard County. . . . . . . . . . . 
Fort Bend. . . . . . . . . . . . . . . . 

Broward County. . . . . . . . . . . 
Houston. . . . . . . . . . . . . . . . . 
Hillsborough County . . . . . . . 
Orange County . . . . . . . . . . . 
Palm Beach County. . . . . . . . 

6
7
8
9
10

46
47
48
49
50

New York City. . . . . . . . . . . . . 
Los Angeles Unified. . . . . . . . 
Chicago. . . . . . . . . . . . . . . . . 
Miami-Dade County. . . . . . . . 
Clark County. . . . . . . . . . . . . 

School system

1
2
3
4
5

Rank

California
Virginia
North Carolina
Florida
Texas

California
Maryland
Wisconsin
South Carolina
Utah

Colorado
Texas
Maryland
Texas
Tennessee

Georgia
New Mexico
Florida
Colorado
Virginia

Florida
Texas
Georgia
Kentucky
Florida

Maryland
Tennessee
Texas
Georgia
Maryland

Maryland
North Carolina
Pennsylvania
California
Florida

Virginia
Hawaii
Georgia
Texas
North Carolina

Florida
Texas
Florida
Florida
Florida

New York
California
Illinois
Florida
Nevada

State

276,825
301,876
229,285
201,578
198,998

263,952
357,954
397,714
240,758
117,887

295,511
278,627
477,439
311,859
334,056

328,492
304,560
278,574
446,786
357,189

312,803
267,915
309,627
498,778
258,364

691,599
407,539
245,536
295,051
538,042

781,783
392,116
508,868
484,724
376,601

882,528
835,930
535,328
559,675
392,499

750,382
623,932
619,965
662,798
557,010

Total
4,694,906
2,753,727
1,538,052
968,862
1,009,511

43,820
53,104
43,564
24,142
37,816

40,096
43,135
62,900
48,081
13,207

37,049
51,861
53,064
37,876
46,556

43,761
83,934
28,489
36,352
44,516

40,998
41,559
37,685
53,959
37,182

98,824
65,298
39,032
42,418
78,382

93,071
54,117
49,826
103,019
61,697

150,082
225,975
66,989
84,283
65,592

116,873
68,076
84,763
54,253
55,806

Pupil
support
134,689
367,838
291,067
130,879
123,333

51,871
47,415
25,448
49,626
25,446

38,915
52,342
65,427
36,445
17,790

53,953
53,843
66,571
58,110
61,492

52,186
24,261
39,193
109,240
70,495

53,844
48,088
44,212
134,067
46,973

77,143
79,038
34,050
46,788
65,993

165,302
31,765
31,680
61,591
66,615

171,089
81,416
57,917
103,526
37,839

105,513
98,237
157,221
217,557
116,513

6,463
7,060
5,132
5,282
4,436

4,081
7,655
29,303
1,962
1,684

5,402
4,877
40,547
7,871
5,779

4,752
9,434
6,218
5,788
36,379

7,500
4,438
14,020
4,110
6,694

16,097
23,061
5,281
9,568
10,667

12,019
13,625
42,710
7,449
6,805

11,778
12,762
6,755
11,126
7,092

17,827
16,794
13,538
16,113
15,826

46,627
51,163
43,306
36,220
36,350

47,830
76,564
48,931
42,825
27,924

56,694
46,549
98,000
52,081
64,358

53,286
54,385
44,814
78,478
63,664

55,156
46,253
55,644
85,605
39,124

117,703
78,358
41,596
61,998
113,649

157,707
82,146
60,618
86,162
57,745

153,185
158,895
119,363
87,407
80,857

130,535
127,606
102,680
109,400
96,772

128,044
143,134
111,835
86,308
94,950

133,030
178,258
191,153
111,445
57,282

142,413
121,497
219,257
155,921
155,871

174,507
132,546
159,860
216,928
142,135

155,305
127,577
158,066
221,037
128,391

381,832
161,784
125,577
134,279
269,351

353,684
210,463
324,034
226,503
183,739

396,394
356,882
284,304
273,333
201,119

379,634
313,219
261,763
265,475
272,093

58,354
22,599
37,350
32,499
25,345

67,170
28,100
81,684
48,164
25,966

38,990
59,627
44,641
54,315
44,803

37,947
37,231
53,187
85,613
42,772

77,128
59,061
57,404
70,374
60,219

76,981
81,626
60,906
59,063
44,006

56,157
73,895
84,906
64,496
58,135

109,759
145,560
86,839
107,122
57,542

181,090
118,826
226,229
120,332
126,825

Elementary-secondary expenditure—Con.
Current spending—Con.
For selected functions—Con.
Support services
Instructional
General
School
Other
staff
adminisadminisOther and
current
support
tration
tration
nonspecified
spending
85,702
82,650
529,702
3,862,163
673,464
560,987
42,731
490,802
1,291,369
501,541
220,367
147,123
202,744
676,751
266,894
151,565
19,822
157,623
508,973
249,283
166,763
27,102
199,122
493,191
125,132

(In thousands of dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see footnotes)

54,788
111,104
39,271
26,740
39,547

138,315
146,160
35,412
41,718
99,580

93,782
63,726
51,959
101,239
122,890

272,557
180,568
46,642
233,524
135,145

96,880
141,823
88,952
78,934
30,796

151,216
53,616
166,657
133,130
137,584

224,455
131,479
57,144
320,765
83,420

243,922
161,801
158,338
108,924
145,111

83,909
324,908
104,366
195,219
69,717

Capital
outlay
2,623,719
736,109
398,938
226,168
80,578

2,433
3,022
4,311
0
542

831
24,372
130,486
1,135
240

33
690
17,643
181,298
28

1,806
164
0
3,188
39,768

0
1,606
0
495
0

60,159
132
236
0
40,092

39,661
7,655
306,662
694
0

509
0
41
1,158
5,668

0
5,442
0
0
0

Intergovernmental
29,425
17,768
119
0
3,329

15,244
35,672
39,400
21,014
44,465

25,138
24,875
24,945
43,012
18,528

30,192
34,283
5,224
36,591
33,030

6,601
20,888
16,114
112,323
4,269

849
77,385
3,899
22,158
14,698

22,324
46,835
110,908
0
14,144

47,800
73,153
77,448
97,882
16,521

4,269
0
55,698
137,927
88,538

84,462
132,139
43,779
60,306
75,469

Interest
on debt
420,554
511,612
312,968
143,317
132,309

Expenditure of the 100 Largest Public Elementary-Secondary School Systems in the United States by Enrollment: Fiscal Year 2015—Con.

Table 16.

 Public Education Finances: 2015 

U.S. Census Bureau

33

Pasco County . . . . . . . . . . . . 
North East. . . . . . . . . . . . . . . 
Douglas County. . . . . . . . . . . 
Seminole County. . . . . . . . . . 
Washoe County. . . . . . . . . . . 

Arlington . . . . . . . . . . . . . . . . 
Mesa Unified. . . . . . . . . . . . . 
Elk Grove Unified. . . . . . . . . . 
Volusia County. . . . . . . . . . . . 
El Paso . . . . . . . . . . . . . . . . . 

Knox County . . . . . . . . . . . . . 
Chesterfield County. . . . . . . . 
Osceola County. . . . . . . . . . . 
San Francisco Unified. . . . . . 
Mobile County. . . . . . . . . . . . 

Garland. . . . . . . . . . . . . . . . . 
Santa Ana Unified. . . . . . . . . 
Conroe. . . . . . . . . . . . . . . . . . 
Pasadena . . . . . . . . . . . . . . . 
Winston-Salem/Forsyth. . . . . 

Plano. . . . . . . . . . . . . . . . . . . 
Cherry Creek. . . . . . . . . . . . . 
Boston. . . . . . . . . . . . . . . . . . 
Capistrano Unified. . . . . . . . . 
San Antonio. . . . . . . . . . . . . . 

Corona-Norco Unified. . . . . . 
Howard County. . . . . . . . . . . 
Clayton County . . . . . . . . . . . 
San Bernardino Unified. . . . . 
Lewisville. . . . . . . . . . . . . . . . 

Seattle. . . . . . . . . . . . . . . . . . 
Jordan. . . . . . . . . . . . . . . . . . 
Omaha. . . . . . . . . . . . . . . . . . 
Cumberland County. . . . . . . .
Atlanta. . . . . . . . . . . . . . . . . . 

Henrico County. . . . . . . . . . . 
Wichita Unified. . . . . . . . . . . . 
Columbus . . . . . . . . . . . . . . . 
Frisco. . . . . . . . . . . . . . . . . . . 
Klein. . . . . . . . . . . . . . . . . . . . 

San Juan Unified. . . . . . . . . . 
Tucson Unified. . . . . . . . . . . . 
Brownsville . . . . . . . . . . . . . . 
Anchorage. . . . . . . . . . . . . . . 
Oakland Unified. . . . . . . . . . . 

56
57
58
59
60

61
62
63
64
65

66
67
68
69
70

71
72
73
74
75

76
77
78
79
80

81
82
83
84
85

86
87
88
89
90

91
92
93
94
95

96
97
98
99
100

See notes at end of table.

Davis County. . . . . . . . . . . . . 
Katy. . . . . . . . . . . . . . . . . . . . 
Virginia Beach. . . . . . . . . . . . 
Granite. . . . . . . . . . . . . . . . . . 
Aldine. . . . . . . . . . . . . . . . . . . 

School system

51
52
53
54
55

Rank

California
Arizona
Texas
Alaska
California

Virginia
Kansas
Ohio
Texas
Texas

Washington
Utah
Nebraska
North Carolina
Georgia

California
Maryland
Georgia
California
Texas

Texas
Colorado
Massachusetts
California
Texas

Texas
California
Texas
Texas
North Carolina

Tennessee
Virginia
Florida
California
Alabama

Texas
Arizona
California
Florida
Texas

Florida
Texas
Colorado
Florida
Nevada

Utah
Texas
Virginia
Utah
Texas

State

49,114
48,455
48,355
48,089
48,077

50,971
50,947
50,407
49,644
49,402

52,834
52,274
51,928
51,604
51,145

53,739
53,685
53,367
53,365
53,356

54,689
54,535
54,312
54,036
53,750

57,436
56,815
56,363
55,577
54,762

59,733
59,725
59,320
58,414
57,910

63,882
63,849
62,888
61,777
60,852

69,295
67,971
66,702
66,134
65,682

Enrollment
70,857
70,330
70,121
69,994
69,716
1

516,818
397,288
484,522
918,273
593,168

522,956
703,500
916,517
701,352
541,611

775,490
363,317
648,526
449,463
898,748

534,135
951,053
496,923
660,145
599,842

612,793
603,078
1,403,967
439,110
764,165

545,524
650,959
522,682
619,310
514,639

552,219
589,122
533,436
946,036
589,223

603,151
530,382
661,266
576,168
594,643

682,597
806,397
618,549
589,977
652,774

Total
505,511
760,266
838,031
512,017
753,577

494,569
561,092
436,751
509,016
477,642

510,158
550,879
492,781
625,564
526,933

510,465
484,942
600,737
534,669
554,607

581,121
592,347
555,359
541,012
583,868

Total
438,605
617,966
768,637
476,926
624,834

458,579
383,080
463,137
820,247
482,188

472,737
552,674
836,648
390,136
422,985

651,043
310,650
612,605
430,818
776,076

485,509
850,602
469,522
590,939
464,746

472,914
528,576
1,330,315
411,857
538,771

(In thousands of dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see footnotes)

270,957
230,227
309,161
356,916
249,673

301,779
336,327
422,918
283,948
307,453

407,290
189,482
343,710
284,678
376,835

318,620
511,570
276,305
333,640
316,739

339,892
357,374
719,704
268,020
336,127

347,031
339,912
315,017
360,220
306,493

314,810
328,630
264,658
365,784
287,687

387,603
312,611
360,521
307,212
383,407

342,753
394,362
333,068
321,497
358,416

Salaries
and
wages
261,061
437,591
471,817
280,109
431,559

120,891
67,176
74,805
361,279
121,607

112,895
129,294
181,947
41,090
50,926

133,503
81,236
124,520
91,627
150,207

92,305
208,101
88,798
134,698
49,025

47,700
95,802
257,038
90,470
88,092

58,004
121,930
53,690
59,378
101,823

85,861
140,555
82,694
152,811
120,049

52,537
89,225
155,322
103,027
75,694

113,849
78,107
103,547
100,630
135,459

Employee
benefits
123,373
72,984
179,628
136,146
68,786

Elementary-secondary expenditure–Con.
Current spending–Con.
For selected objects–Con.

271,796
184,113
271,536
494,162
264,005

283,801
306,829
507,706
244,787
265,232

384,945
191,214
396,730
270,409
444,975

307,276
565,734
279,605
335,400
296,112

309,693
360,393
839,931
270,327
296,850

294,663
350,366
272,044
305,238
318,074

306,659
344,717
293,200
310,051
276,099

325,712
267,760
380,039
322,156
336,219

341,595
354,657
322,913
337,209
319,619

173,195
129,027
200,074
233,429
144,318

196,663
210,964
252,315
200,231
206,596

266,781
121,503
244,796
195,358
230,165

223,310
375,058
179,071
207,376
232,454

249,978
262,074
480,124
192,832
210,143

226,560
234,258
216,557
244,728
218,390

213,556
225,913
160,932
214,659
179,653

269,238
198,546
249,438
203,423
251,461

214,474
268,887
222,892
225,610
216,527

For selected functions–Con.
Instruction–Con.
Salaries
and
2
Total
wages
275,758
178,392
401,092
306,740
449,675
306,631
304,043
194,583
379,283
294,191

75,614
37,403
44,904
234,419
69,816

73,089
80,939
100,413
28,583
33,142

86,075
54,013
92,678
60,901
103,055

59,724
155,457
60,535
76,425
35,829

34,481
69,286
186,311
61,977
52,751

36,160
79,655
35,391
38,385
71,873

60,680
100,694
48,371
83,710
70,179

36,575
55,342
103,873
65,368
46,710

66,937
50,626
68,534
67,121
83,058

Employee
benefits
84,094
50,376
114,972
93,514
47,373

Expenditure of the 100 Largest Public Elementary-Secondary School Systems in the United States by Enrollment: Fiscal Year 2015—Con.

Table 16.

 34  

 

Public Education Finances: 2015 

U.S. Census Bureau

Pasco County . . . . . . . . . . . . 
North East. . . . . . . . . . . . . . . 
Douglas County. . . . . . . . . . . 
Seminole County. . . . . . . . . . 
Washoe County. . . . . . . . . . . 

Arlington . . . . . . . . . . . . . . . . 
Mesa Unified. . . . . . . . . . . . . 
Elk Grove Unified. . . . . . . . . . 
Volusia County. . . . . . . . . . . . 
El Paso . . . . . . . . . . . . . . . . . 

Knox County . . . . . . . . . . . . . 
Chesterfield County. . . . . . . . 
Osceola County. . . . . . . . . . . 
San Francisco Unified. . . . . . 
Mobile County. . . . . . . . . . . . 

Garland. . . . . . . . . . . . . . . . . 
Santa Ana Unified. . . . . . . . . 
Conroe. . . . . . . . . . . . . . . . . . 
Pasadena . . . . . . . . . . . . . . . 
Winston-Salem/Forsyth. . . . . 

Plano. . . . . . . . . . . . . . . . . . . 
Cherry Creek. . . . . . . . . . . . . 
Boston. . . . . . . . . . . . . . . . . . 
Capistrano Unified. . . . . . . . . 
San Antonio. . . . . . . . . . . . . . 

Corona-Norco Unified. . . . . . 
Howard County. . . . . . . . . . . 
Clayton County . . . . . . . . . . . 
San Bernardino Unified. . . . . 
Lewisville. . . . . . . . . . . . . . . . 

Seattle. . . . . . . . . . . . . . . . . . 
Jordan. . . . . . . . . . . . . . . . . . 
Omaha. . . . . . . . . . . . . . . . . . 
Cumberland County. . . . . . . .
Atlanta. . . . . . . . . . . . . . . . . . 

Henrico County. . . . . . . . . . . 
Wichita Unified. . . . . . . . . . . . 
Columbus . . . . . . . . . . . . . . . 
Frisco. . . . . . . . . . . . . . . . . . . 
Klein. . . . . . . . . . . . . . . . . . . . 

San Juan Unified. . . . . . . . . . 
Tucson Unified. . . . . . . . . . . . 
Brownsville . . . . . . . . . . . . . . 
Anchorage. . . . . . . . . . . . . . . 
Oakland Unified. . . . . . . . . . . 

56
57
58
59
60

61
62
63
64
65

66
67
68
69
70

71
72
73
74
75

76
77
78
79
80

81
82
83
84
85

86
87
88
89
90

91
92
93
94
95

96
97
98
99
100

California
Arizona
Texas
Alaska
California

Virginia
Kansas
Ohio
Texas
Texas

Washington
Utah
Nebraska
North Carolina
Georgia

California
Maryland
Georgia
California
Texas

Texas
Colorado
Massachusetts
California
Texas

Texas
California
Texas
Texas
North Carolina

Tennessee
Virginia
Florida
California
Alabama

Texas
Arizona
California
Florida
Texas

Florida
Texas
Colorado
Florida
Nevada

Utah
Texas
Virginia
Utah
Texas

State

169,649
174,470
150,425
303,288
185,803

168,348
220,327
293,441
124,976
134,294

247,752
100,326
183,429
132,062
304,454

160,125
264,418
152,773
212,173
142,852

139,588
153,504
433,083
130,739
192,286

166,909
180,166
148,086
168,318
136,882

176,428
185,343
160,326
290,191
204,800

154,702
185,809
193,529
182,938
184,033

200,440
208,438
205,029
169,976
238,378

Total
127,412
189,667
288,705
142,897
197,156

20,380
36,334
25,677
89,186
17,118

22,291
50,017
61,155
19,351
26,195

45,172
10,577
23,632
22,359
40,203

28,696
43,259
21,819
37,100
24,330

24,791
29,889
75,570
22,962
33,462

28,628
24,936
22,503
26,682
26,428

19,902
24,635
22,697
41,460
29,332

34,986
33,215
34,642
22,893
33,249

26,613
31,666
22,533
24,091
46,369

Pupil
support
14,689
32,584
33,372
20,512
32,666

38,626
23,102
31,505
30,321
41,721

27,240
30,577
37,708
19,070
19,369

34,810
14,321
12,318
18,154
62,247

17,250
39,620
26,290
25,677
17,416

19,016
18,721
85,900
13,942
34,395

30,547
26,989
15,146
21,660
14,487

49,048
29,423
33,636
111,579
24,811

25,780
29,412
23,553
37,538
33,476

32,408
32,205
25,468
21,855
37,585

3,966
4,876
2,591
5,640
5,593

5,800
5,463
8,796
2,892
3,944

10,076
1,969
8,925
1,839
16,919

1,924
5,680
4,585
2,713
3,691

4,728
4,773
20,329
1,778
3,290

3,856
2,207
4,021
2,793
2,347

8,494
4,554
4,172
10,570
10,054

3,317
1,814
2,913
4,455
3,695

2,857
3,722
3,952
4,828
9,382

37,862
18,282
23,720
48,895
34,105

29,809
37,731
38,804
23,874
25,908

41,819
20,507
28,753
29,929
43,525

35,699
55,662
23,336
47,626
28,202

24,544
24,846
50,143
28,270
29,562

28,702
35,130
26,479
33,551
30,105

31,056
33,964
22,518
42,449
29,153

27,257
23,294
36,867
36,135
36,084

36,925
33,830
41,149
30,950
37,907

68,815
91,876
66,932
129,246
87,266

83,208
96,539
146,978
59,789
58,878

115,875
52,952
109,801
59,781
141,560

76,556
120,197
76,743
99,057
69,213

66,509
75,275
201,141
63,787
91,577

75,176
90,904
79,937
83,632
63,515

67,928
92,767
77,303
84,133
111,450

63,362
98,074
95,554
81,917
77,529

101,637
107,015
111,927
88,252
107,135

17,134
24,497
41,176
22,797
32,380

20,588
25,518
35,501
20,373
23,459

18,346
19,110
32,446
28,347
26,647

18,108
20,450
37,144
43,366
25,782

23,633
14,679
57,301
10,791
49,635

32,997
30,560
16,621
35,460
22,686

27,071
20,819
39,255
25,322
46,034

30,051
31,373
27,169
29,575
34,355

39,086
29,252
27,417
33,827
25,871

39,569
3,626
12,657
84,005
62,710

37,816
128,208
31,808
236,679
79,960

123,013
48,098
23,832
10,978
116,599

31,098
82,432
27,401
58,286
65,345

51,091
54,172
54,438
10,521
188,746

34,687
71,218
41,705
80,384
8,620

32,057
23,085
27,793
193,134
48,089

68,704
35,900
46,034
24,721
24,089

84,789
152,472
24,975
40,831
45,388

Capital
outlay
49,360
84,616
33,460
26,333
110,278

654
0
569
0
1,280

298
0
29,277
1,584
927

0
630
4,310
2,017
0

51
778
0
707
427

46,972
26
6,179
14,719
1,593

461
4,389
690
946
1,806

0
2,445
0
89,172
598

854
0
4,562
0
44

0
1,001
1,197
0
759

Intergovernmental
78
89
19,484
153
359

18,016
10,582
8,159
14,021
46,990

12,105
22,618
18,784
72,953
37,739

1,434
3,939
7,779
5,650
6,073

17,477
17,241
0
10,213
69,324

41,816
20,304
13,035
2,013
35,055

15,807
14,260
43,536
28,964
26,571

10,004
12,713
12,862
38,166
13,603

23,128
9,540
9,933
16,778
15,903

16,687
60,577
37,018
8,134
22,759

Interest
on debt
17,468
57,595
16,450
8,605
18,106

1
Enrollments reflect fall 2014 memberships reported to the National Center for Education Statistics on the Common Core of Data (CCD) agency universe file—“Local Education Agency (School District) Universe Survey: School Year 2014–15, Provisional Version 1a.” Enrollments for
state educational facilities, federal school systems, and charter schools whose charters are held by a nongovernmental entity have been excluded. Enrollments from the CCD agency universe file were subject to adjustment if the enrollments were inconsistent with the finances reported.
2
Includes amounts not shown separately.
Notes: See Appendix B for a description of state-specific reporting anomalies. Payments to other school systems are included in this table. Expenditures for adult education, community services, and other non-elementary-secondary programs are included under total elementarysecondary expenditure, total current spending, and other current spending, but are excluded in the per pupil data displayed in Table 18. Annual Survey of School System Finances statistics include the finances of charter schools whose charters are held directly by a government or a
government agency. Charter schools whose charters are held by nongovernmental entities are deemed to be out of scope for the Annual Survey of School System Finances.
Source: U.S. Census Bureau, 2015 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.

Davis County. . . . . . . . . . . . . 
Katy. . . . . . . . . . . . . . . . . . . . 
Virginia Beach. . . . . . . . . . . . 
Granite. . . . . . . . . . . . . . . . . . 
Aldine. . . . . . . . . . . . . . . . . . . 

School system

51
52
53
54
55

Rank

Elementary-secondary expenditure—Con.
Current spending—Con.
For selected functions—Con.
Support services–Con.
Instructional
General
School
Other
staff
adminisadminisOther and
current
support
tration
tration
nonspecified
spending
18,406
2,325
26,766
65,226
35,435
25,188
5,294
32,949
93,652
27,207
62,764
6,372
47,113
139,084
30,257
15,430
3,395
29,875
73,685
29,986
18,216
3,742
37,350
105,182
48,395

(In thousands of dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see footnotes)

Expenditure of the 100 Largest Public Elementary-Secondary School Systems in the United States by Enrollment: Fiscal Year 2015—Con.

Table 16.

 Table 17.

Percentage Distribution of Revenue of the 100 Largest Public Elementary-Secondary School
Systems in the United States by Enrollment: Fiscal Year 2015—Con.
(Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see footnotes)

Federal sources
Rank

School system

State sources

State
Total
38.7
62.4
39.2
32.1
62.8

General
formula
assistance
25.9
48.6
27.6
11.3
22.3

Total2
56.2
25.1
46.5
55.7
28.3

Local sources
Taxes and
parent
Other
governlocal
ment
governcontribuments
tions
47.1
Z
19.9
1.6
42.4
.1
49.1
Z
26.4
.1

1
2
3
4
5

New York City. . . . . . . . . . . . . . 
Los Angeles Unified. . . . . . . . . 
Chicago. . . . . . . . . . . . . . . . . . 
Miami-Dade County. . . . . . . . . 
Clark County. . . . . . . . . . . . . . 

New York
California
Illinois
Florida
Nevada

Enrollment1
995,192
646,683
392,558
356,964
324,093

6
7
8
9
10

Broward County. . . . . . . . . . . . 
Houston. . . . . . . . . . . . . . . . . . 
Hillsborough County . . . . . . . . 
Orange County . . . . . . . . . . . . 
Palm Beach County. . . . . . . . . 

Florida
Texas
Florida
Florida
Florida

266,265
215,225
207,469
191,648
186,605

100.0
100.0
100.0
100.0
100.0

11.3
13.6
14.9
10.1
9.5

2.5
4.7
3.0
2.8
2.4

38.7
15.5
50.9
35.9
24.8

16.7
12.6
23.4
15.6
7.8

50.1
70.9
34.2
53.9
65.6

42.1
67.8
27.8
46.9
55.8

Z
.1
Z
Z
Z

4.6
.5
2.9
2.9
6.7

11
12
13
14
15

Fairfax County. . . . . . . . . . . . . 
Hawaii Public Schools. . . . . . . 
Gwinnett County . . . . . . . . . . . 
Dallas. . . . . . . . . . . . . . . . . . . . 
Wake County. . . . . . . . . . . . . . 

Virginia
Hawaii
Georgia
Texas
North Carolina

185,541
182,384
173,246
160,253
155,820

100.0
100.0
100.0
100.0
100.0

4.1
9.6
7.9
16.7
8.1

.7
1.5
2.1
4.9
1.9

22.4
88.1
46.9
24.0
62.7

17.2
41.1
30.6
19.0
62.3

73.4
2.3
45.2
59.3
29.3

68.4
Z
38.3
57.1
26.2

1.7
Z
1.7
Z
Z

2.0
1.3
2.9
.5
2.1

16
17
18
19
20

Montgomery County . . . . . . . . 
Charlotte/Mecklenburg . . . . . . 
Philadelphia. . . . . . . . . . . . . . . 
San Diego Unified. . . . . . . . . . 
Duval County. . . . . . . . . . . . . . 

Maryland
North Carolina
Pennsylvania
California
Florida

154,434
145,636
134,241
129,779
128,685

100.0
100.0
100.0
100.0
100.0

3.7
11.4
10.4
8.4
12.5

.7
3.6
4.7
2.0
3.4

25.7
55.2
48.3
36.6
48.8

10.9
54.1
33.8
20.8
25.1

70.6
33.5
41.3
55.0
38.7

69.5
29.7
35.7
46.2
32.3

Z
Z
.6
3.7
Z

.8
2.1
Z
.8
4.2

21
22
23
24
25

Prince Georges County. . . . . . 
Shelby County. . . . . . . . . . . . . 
Cypress-Fairbanks. . . . . . . . . . 
Cobb County. . . . . . . . . . . . . . 
Baltimore County. . . . . . . . . . . 

Maryland
Tennessee
Texas
Georgia
Maryland

127,576
115,810
113,023
111,751
109,830

100.0
100.0
100.0
100.0
100.0

6.5
17.8
7.5
7.2
5.5

1.4
4.9
1.3
1.8
1.3

53.4
41.1
38.1
39.9
43.3

25.3
39.0
33.9
37.8
21.2

40.1
41.1
54.4
52.9
51.2

36.0
35.1
50.1
44.9
50.0

Z
Z
.1
2.4
.2

.9
2.8
3.3
5.1
.8

26
27
28
29
30

Pinellas County. . . . . . . . . . . . 
Northside. . . . . . . . . . . . . . . . . 
DeKalb County . . . . . . . . . . . . 
Jefferson County. . . . . . . . . . . 
Polk County. . . . . . . . . . . . . . . 

Florida
Texas
Georgia
Kentucky
Florida

103,774
103,606
101,103
100,602
99,723

100.0
100.0
100.0
100.0
100.0

12.4
9.3
10.8
11.3
13.3

3.3
1.8
3.7
2.9
3.2

33.9
37.0
39.1
40.5
54.1

13.7
32.1
20.2
20.9
27.0

53.6
53.7
50.1
48.2
32.6

49.2
49.3
44.2
45.7
24.9

.1
Z
2.2
.1
Z

2.6
3.5
.2
.9
6.0

31
32
33
34
35

Fulton County . . . . . . . . . . . . . 
Albuquerque . . . . . . . . . . . . . . 
Lee County . . . . . . . . . . . . . . . 
Denver. . . . . . . . . . . . . . . . . . . 
Prince William County. . . . . . . 

Georgia
New Mexico
Florida
Colorado
Virginia

95,460
93,001
89,364
88,839
86,641

100.0
100.0
100.0
100.0
100.0

6.0
10.4
11.8
11.4
4.6

1.9
3.4
2.8
2.7
.4

32.0
70.1
31.0
32.6
42.2

20.6
64.8
11.4
28.1
30.4

62.0
19.6
57.2
56.0
53.2

55.6
15.0
51.4
46.3
46.6

3.9
Z
Z
.2
3.9

1.5
.9
4.5
4.2
2.0

36
37
38
39
40

Jefferson County. . . . . . . . . . . 
Fort Worth. . . . . . . . . . . . . . . . 
Baltimore. . . . . . . . . . . . . . . . . 
Austin. . . . . . . . . . . . . . . . . . . . 
Nashville-Davidson County. . . 

Colorado
Texas
Maryland
Texas
Tennessee

86,581
85,975
84,976
84,564
84,069

100.0
100.0
100.0
100.0
100.0

6.2
14.5
11.4
11.0
12.1

1.3
4.3
4.0
2.4
3.2

43.5
41.1
69.2
6.2
28.0

39.5
37.1
29.0
3.0
27.0

50.4
44.4
19.4
82.8
60.0

42.2
41.8
18.6
80.4
56.7

.3
Z
Z
Z
Z

6.9
1.1
.2
.9
1.9

41
42
43
44
45

Long Beach Unified. . . . . . . . . 
Anne Arundel County . . . . . . . 
Milwaukee. . . . . . . . . . . . . . . . 
Greenville County . . . . . . . . . . 
Alpine. . . . . . . . . . . . . . . . . . . . 

California
Maryland
Wisconsin
South Carolina
Utah

79,709
79,518
77,316
75,508
75,161

100.0
100.0
100.0
100.0
100.0

11.7
5.1
15.7
8.8
6.1

3.3
.9
6.4
2.9
1.0

67.8
35.2
57.3
50.2
59.4

51.8
17.6
43.9
12.4
37.1

20.5
59.6
27.0
41.1
34.5

14.1
58.4
20.7
30.7
30.6

2.0
Z
1.3
4.0
Z

.7
.9
.9
4.1
1.9

46
47
48
49
50

Fresno Unified. . . . . . . . . . . . . 
Loudoun County . . . . . . . . . . . 
Guilford County. . . . . . . . . . . . 
Brevard County. . . . . . . . . . . . 
Fort Bend. . . . . . . . . . . . . . . . . 

California
Virginia
North Carolina
Florida
Texas

73,543
73,418
73,416
72,285
72,152

100.0
100.0
100.0
100.0
100.0

13.5
2.0
14.9
11.4
6.1

4.5
.2
3.9
2.8
1.1

73.2
25.8
55.8
47.5
36.1

59.1
20.0
54.9
21.8
32.0

13.4
72.2
29.4
41.1
57.8

10.4
69.6
26.2
35.8
54.6

.7
.4
Z
Z
Z

.2
1.8
1.9
3.9
2.5

51
52
53
54
55

Davis County. . . . . . . . . . . . . . 
Katy. . . . . . . . . . . . . . . . . . . . . 
Virginia Beach. . . . . . . . . . . . . 
Granite. . . . . . . . . . . . . . . . . . . 
Aldine. . . . . . . . . . . . . . . . . . . . 

Utah
Texas
Virginia
Utah
Texas

70,857
70,330
70,121
69,994
69,716

100.0
100.0
100.0
100.0
100.0

7.3
5.4
8.0
12.0
13.2

.7
.7
1.4
2.8
3.5

58.0
35.0
42.5
54.5
55.2

34.0
29.5
31.7
32.5
47.6

34.8
59.6
49.4
33.5
31.7

28.7
55.2
44.9
30.0
29.6

Z
Z
2.6
Z
Z

2.0
3.6
1.5
1.1
1.1

56
57
58
59
60

Pasco County . . . . . . . . . . . . . 
North East. . . . . . . . . . . . . . . . 
Douglas County. . . . . . . . . . . . 
Seminole County. . . . . . . . . . . 
Washoe County. . . . . . . . . . . . 

Florida
Texas
Colorado
Florida
Nevada

69,295
67,971
66,702
66,134
65,682

100.0
100.0
100.0
100.0
100.0

10.9
7.5
2.4
8.8
10.7

2.3
1.7
.3
2.0
2.9

54.2
26.7
47.1
48.1
63.7

27.0
22.5
43.9
23.1
24.8

34.8
65.8
50.5
43.1
25.6

27.8
61.8
37.7
37.8
22.0

Z
.1
.3
Z
Z

3.7
3.1
9.3
3.7
1.1

Total
100.0
100.0
100.0
100.0
100.0

2

Total
5.1
12.4
14.3
12.2
8.9

Title I
1.3
4.1
5.0
3.4
2.8

2

Charges
.3
1.3
.2
4.1
.8

See notes at end of table.

Public Education Finances: 2015 
U.S. Census Bureau

35

 Table 17.

Percentage Distribution of Revenue of the 100 Largest Public Elementary-Secondary School
Systems in the United States by Enrollment: Fiscal Year 2015—Con.
(Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see footnotes)

Federal sources
Rank

School system

State sources

State
Total
42.3
44.5
72.5
43.0
49.9

General
formula
assistance
38.0
43.7
57.7
18.9
44.0

Total2
47.2
41.8
18.9
45.4
32.8

Local sources
Taxes and
parent
Other
governlocal
ment
governcontribuments
tions
44.8
Z
32.3
4.8
14.3
.5
40.3
.1
31.3
Z

61
62
63
64
65

Arlington . . . . . . . . . . . . . . . . . 
Mesa Unified. . . . . . . . . . . . . . 
Elk Grove Unified. . . . . . . . . . . 
Volusia County. . . . . . . . . . . . . 
El Paso . . . . . . . . . . . . . . . . . . 

Texas
Arizona
California
Florida
Texas

Enrollment1
63,882
63,849
62,888
61,777
60,852

66
67
68
69
70

Knox County . . . . . . . . . . . . . . 
Chesterfield County. . . . . . . . . 
Osceola County. . . . . . . . . . . . 
San Francisco Unified. . . . . . . 
Mobile County. . . . . . . . . . . . . 

Tennessee
Virginia
Florida
California
Alabama

59,733
59,725
59,320
58,414
57,910

100.0
100.0
100.0
100.0
100.0

10.9
4.9
10.7
6.5
14.0

2.6
.9
2.4
1.7
4.4

33.2
49.1
51.6
25.1
55.8

32.0
37.1
25.3
17.1
46.1

55.9
46.0
37.7
68.5
30.2

47.4
42.1
27.5
51.1
22.7

Z
.4
.1
.6
2.8

5.5
2.3
3.9
1.5
1.9

71
72
73
74
75

Garland. . . . . . . . . . . . . . . . . . 
Santa Ana Unified. . . . . . . . . . 
Conroe. . . . . . . . . . . . . . . . . . . 
Pasadena . . . . . . . . . . . . . . . . 
Winston-Salem/Forsyth. . . . . . 

Texas
California
Texas
Texas
North Carolina

57,436
56,815
56,363
55,577
54,762

100.0
100.0
100.0
100.0
100.0

9.8
11.2
5.8
11.6
13.2

2.7
2.6
1.2
2.7
4.5

56.5
64.4
29.4
59.1
59.7

49.5
47.7
24.4
51.7
59.1

33.8
24.4
64.8
29.3
27.1

30.6
17.0
62.0
25.4
23.5

.1
4.4
Z
Z
Z

2.6
.4
1.8
1.8
1.3

76
77
78
79
80

Plano. . . . . . . . . . . . . . . . . . . . 
Cherry Creek. . . . . . . . . . . . . . 
Boston. . . . . . . . . . . . . . . . . . . 
Capistrano Unified. . . . . . . . . . 
San Antonio. . . . . . . . . . . . . . . 

Texas
Colorado
Massachusetts
California
Texas

54,689
54,535
54,312
54,036
53,750

100.0
100.0
100.0
100.0
100.0

4.9
4.4
6.1
4.8
21.3

.7
.8
2.1
1.0
5.0

8.1
43.0
25.9
30.5
48.6

4.4
39.4
15.0
18.4
42.6

87.0
52.6
68.0
64.7
30.1

81.6
44.7
65.8
59.4
28.3

Z
.1
.1
.9
Z

4.2
6.8
1.2
1.6
.5

81
82
83
84
85

Corona-Norco Unified. . . . . . . 
Howard County. . . . . . . . . . . . 
Clayton County . . . . . . . . . . . . 
San Bernardino Unified. . . . . . 
Lewisville. . . . . . . . . . . . . . . . . 

California
Maryland
Georgia
California
Texas

53,739
53,685
53,367
53,365
53,356

100.0
100.0
100.0
100.0
100.0

6.3
2.5
13.1
11.3
5.2

1.4
.4
3.5
4.2
.7

63.4
31.8
53.1
76.9
22.4

50.1
15.9
36.5
60.9
17.2

30.3
65.7
33.7
11.9
72.4

21.3
64.3
29.4
6.7
67.2

4.7
Z
1.3
2.5
.1

1.0
.8
1.8
.3
4.1

86
87
88
89
90

Seattle. . . . . . . . . . . . . . . . . . . 
Jordan. . . . . . . . . . . . . . . . . . . 
Omaha. . . . . . . . . . . . . . . . . . . 
Cumberland County. . . . . . . . .
Atlanta. . . . . . . . . . . . . . . . . . . 

Washington
Utah
Nebraska
North Carolina
Georgia

52,834
52,274
51,928
51,604
51,145

100.0
100.0
100.0
100.0
100.0

5.6
6.7
15.6
14.4
12.6

1.3
.9
5.4
3.7
6.0

47.3
57.0
37.2
62.8
20.1

33.3
34.9
30.4
62.3
12.9

47.2
36.3
47.2
22.9
67.3

40.6
29.2
45.0
19.6
62.3

Z
Z
.4
Z
2.0

2.4
2.6
.9
1.9
.7

91
92
93
94
95

Henrico County. . . . . . . . . . . . 
Wichita Unified. . . . . . . . . . . . . 
Columbus . . . . . . . . . . . . . . . . 
Frisco. . . . . . . . . . . . . . . . . . . . 
Klein. . . . . . . . . . . . . . . . . . . . . 

Virginia
Kansas
Ohio
Texas
Texas

50,971
50,947
50,407
49,644
49,402

100.0
100.0
100.0
100.0
100.0

5.3
12.4
10.9
2.0
6.4

2.0
3.9
4.4
.2
1.2

46.1
69.3
39.5
27.4
46.4

33.9
53.7
32.5
23.9
39.9

48.6
18.3
49.6
70.6
47.2

46.3
13.9
46.6
62.5
42.3

.3
2.2
1.3
.1
Z

1.8
.9
.7
4.4
3.8

96
97
98
99
100

San Juan Unified. . . . . . . . . . . 
Tucson Unified. . . . . . . . . . . . . 
Brownsville . . . . . . . . . . . . . . . 
Anchorage. . . . . . . . . . . . . . . . 
Oakland Unified. . . . . . . . . . . . 

California
Arizona
Texas
Alaska
California

49,114
48,455
48,355
48,089
48,077

100.0
100.0
100.0
100.0
100.0

8.4
11.4
18.8
9.1
10.7

2.0
3.4
4.9
1.7
3.1

62.2
35.6
67.5
67.4
50.8

48.3
34.8
60.0
37.3
37.9

29.4
53.0
13.7
23.5
38.5

24.0
39.9
11.7
21.9
30.4

.7
3.5
Z
Z
2.5

1.2
1.6
.4
1.1
.2

Total
100.0
100.0
100.0
100.0
100.0

2

Total
10.5
13.7
8.5
11.6
17.4

Title I
2.5
5.0
2.0
4.2
5.3

2

Charges
1.4
2.5
.7
3.6
.9

Z Represents zero or rounds to zero.
1
Enrollments reflect fall 2014 memberships reported to the National Center for Education Statistics on the Common Core of Data (CCD) agency universe file—“Local Education Agency (School
District) Universe Survey: School Year 2014–15, Provisional Version 1a.” Enrollments for state educational facilities, federal school systems, and charter schools whose charters are held by a nongovernmental entity have been excluded. Enrollments from the CCD agency universe file were subject to adjustment if the enrollments were inconsistent with the finances reported.
2
Includes amounts not shown separately.
Notes: See Appendix B for a description of state-specific reporting anomalies. Where state accounting practices permit, revenue from other school systems are included under “Other local governments.” Some data appear under local sources for Hawaii’s state-operated school system for consistency with data presented for all other school systems. Annual Survey of School System Finances statistics include the finances of charter schools whose charters are held directly by a government or a government agency. Charter schools whose charters are held by nongovernmental entities are deemed to
be out of scope for the Annual Survey of School System Finances.
Source: U.S. Census Bureau, 2015 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.

36  
 

Public Education Finances: 2015 
U.S. Census Bureau

 Public Education Finances: 2015 

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 2015—Con.
(In dollars. Detail may not add to total because of rounding)

For selected objects
Rank

School system

1
2
3
4
5

New York City. . . . . . . . . . . . . . . . . . . . .
Los Angeles Unified. . . . . . . . . . . . . . . .
Chicago. . . . . . . . . . . . . . . . . . . . . . . . .
Miami-Dade County. . . . . . . . . . . . . . . .
Clark County. . . . . . . . . . . . . . . . . . . . .

6
7
8
9
10

Broward County. . . . . . . . . . . . . . . . . . .
Houston. . . . . . . . . . . . . . . . . . . . . . . . .
Hillsborough County . . . . . . . . . . . . . . .
Orange County . . . . . . . . . . . . . . . . . . .
Palm Beach County. . . . . . . . . . . . . . . .

11
12
13
14
15

Fairfax County. . . . . . . . . . . . . . . . . . . .
Hawaii Public Schools. . . . . . . . . . . . . .
Gwinnett County . . . . . . . . . . . . . . . . . .
Dallas. . . . . . . . . . . . . . . . . . . . . . . . . . .
Wake County. . . . . . . . . . . . . . . . . . . . .

16
17
18
19
20

Montgomery County . . . . . . . . . . . . . . .
Charlotte/Mecklenburg . . . . . . . . . . . . .
Philadelphia. . . . . . . . . . . . . . . . . . . . . .
San Diego Unified. . . . . . . . . . . . . . . . .
Duval County. . . . . . . . . . . . . . . . . . . . .

21
22
23
24
25

Prince Georges County. . . . . . . . . . . . .
Shelby County. . . . . . . . . . . . . . . . . . . .
Cypress-Fairbanks. . . . . . . . . . . . . . . . .
Cobb County. . . . . . . . . . . . . . . . . . . . .
Baltimore County. . . . . . . . . . . . . . . . . .

26
27
28
29
30

Pinellas County. . . . . . . . . . . . . . . . . . .
Northside. . . . . . . . . . . . . . . . . . . . . . . .
DeKalb County . . . . . . . . . . . . . . . . . . .
Jefferson County. . . . . . . . . . . . . . . . . .
Polk County. . . . . . . . . . . . . . . . . . . . . .

31
32
33
34
35

Fulton County . . . . . . . . . . . . . . . . . . . .
Albuquerque . . . . . . . . . . . . . . . . . . . . .
Lee County . . . . . . . . . . . . . . . . . . . . . .
Denver. . . . . . . . . . . . . . . . . . . . . . . . . .
Prince William County. . . . . . . . . . . . . .

36
37
38
39
40

Jefferson County. . . . . . . . . . . . . . . . . .
Fort Worth. . . . . . . . . . . . . . . . . . . . . . .
Baltimore. . . . . . . . . . . . . . . . . . . . . . . .
Austin. . . . . . . . . . . . . . . . . . . . . . . . . . .
Nashville-Davidson County. . . . . . . . . .

41
42
43
44
45

Long Beach Unified. . . . . . . . . . . . . . . .
Anne Arundel County . . . . . . . . . . . . . .
Milwaukee. . . . . . . . . . . . . . . . . . . . . . .
Greenville County . . . . . . . . . . . . . . . . .
Alpine. . . . . . . . . . . . . . . . . . . . . . . . . . .

46
47
48
49
50

Fresno Unified. . . . . . . . . . . . . . . . . . . .
Loudoun County . . . . . . . . . . . . . . . . . .
Guilford County. . . . . . . . . . . . . . . . . . .
Brevard County. . . . . . . . . . . . . . . . . . .
Fort Bend. . . . . . . . . . . . . . . . . . . . . . . .
See notes at end of table.

State

New York
California
Illinois
Florida
Nevada
Florida
Texas
Florida
Florida
Florida
Virginia
Hawaii
Georgia
Texas
North Carolina
Maryland
North Carolina
Pennsylvania
California
Florida
Maryland
Tennessee
Texas
Georgia
Maryland
Florida
Texas
Georgia
Kentucky
Florida
Georgia
New Mexico
Florida
Colorado
Virginia
Colorado
Texas
Maryland
Texas
Tennessee
California
Maryland
Wisconsin
South Carolina
Utah
California
Virginia
North Carolina
Florida
Texas

Enrollment1
995,192
646,683
392,558
356,964
324,093
266,265
215,225
207,469
191,648
186,605
185,541
182,384
173,246
160,253
155,820
154,434
145,636
134,241
129,779
128,685
127,576
115,810
113,023
111,751
109,830
103,774
103,606
101,103
100,602
99,723
95,460
93,001
89,364
88,839
86,641
86,581
85,975
84,976
84,564
84,069
79,709
79,518
77,316
75,508
75,161
73,543
73,418
73,416
72,285
72,152

Total2
21,980
12,073
13,784
8,871
8,254
8,683
8,346
9,201
9,258
9,403
13,752
12,855
9,193
9,514
8,205
15,152
8,660
10,874
10,297
8,657
14,492
10,057
7,769
9,144
13,424
9,065
8,427
9,175
11,803
8,820
9,569
9,052
8,909
10,675
10,546
8,727
8,901
15,818
9,719
10,344
10,133
13,220
12,430
8,569
5,724
10,701
12,720
9,296
8,326
8,379

Salaries
and
wages
10,975
6,690
6,483
4,932
4,932
4,767
5,511
5,764
5,108
5,305
8,698
7,178
5,488
6,305
5,370
9,805
5,454
5,321
6,096
4,277
8,744
5,966
5,718
5,898
7,958
5,608
6,070
5,831
7,663
4,533
6,024
5,548
4,804
7,515
6,817
5,791
6,564
7,947
6,588
5,919
6,278
7,756
6,496
5,224
3,232
6,125
7,686
5,910
4,920
5,898

Employee
benefits
6,590
3,089
3,595
1,617
1,934
1,436
929
1,524
1,769
1,676
3,756
2,803
1,905
1,011
1,783
4,389
1,759
3,164
2,854
1,455
3,647
1,821
919
2,092
3,720
1,724
1,123
1,877
2,838
1,460
1,988
1,928
1,419
1,153
2,339
1,602
931
3,796
1,652
2,313
2,738
3,325
3,397
1,889
1,817
2,820
3,683
1,966
1,421
1,132

Total2
16,722
7,185
9,372
5,706
4,796
5,488
4,944
5,645
5,352
6,008
8,472
7,554
5,602
5,434
5,379
9,747
5,541
6,478
6,077
5,300
8,500
5,958
5,125
6,020
8,127
5,525
5,389
5,545
6,238
5,733
5,730
5,377
5,390
5,189
5,948
4,869
5,130
9,675
5,599
5,863
6,421
8,371
6,623
4,770
3,810
6,267
8,308
5,664
5,134
5,282

Current spending
For selected functions
Instruction
Support services
General
InstrucSalaries
adminisand Employee
Pupil tional staff
tration
support
wages
benefits
Total2
support
9,162
5,712
4,718
135
86
83
4,302
1,979
4,258
569
867
66
4,495
2,842
3,918
741
561
375
3,120
997
2,714
367
425
56
3,162
1,232
3,115
381
515
84
3,001
882
2,818
439
396
67
3,642
564
2,899
316
456
78
3,714
947
2,988
409
758
65
3,124
1,025
3,458
283
1,135
84
3,391
1,035
2,985
299
624
85
5,697
2,439
4,757
809
922
63
4,903
1,857
4,583
1,239
446
70
3,684
1,383
3,090
387
334
39
4,089
647
3,492
526
646
69
3,870
1,263
2,519
421
243
46
6,537
2,991
5,062
603
1,070
78
3,751
1,202
2,692
372
218
94
3,759
2,116
3,791
371
236
318
3,846
1,719
3,735
794
475
57
2,970
1,005
2,927
479
518
53
5,647
2,283
5,421
775
605
126
3,926
1,277
3,519
564
682
199
4,052
677
2,172
345
301
47
4,087
1,523
2,640
380
419
86
5,188
2,531
4,899
714
601
97
3,648
1,060
3,014
395
519
72
4,170
736
2,586
401
464
43
3,795
1,323
3,062
373
437
139
4,456
1,602
4,958
536
1,333
41
3,035
931
2,591
373
471
67
4,055
1,278
3,441
458
547
50
3,783
1,292
3,275
903
261
101
2,978
865
3,117
319
439
70
4,013
644
5,029
409
1,230
65
4,181
1,433
4,123
514
814
420
3,515
966
3,413
428
623
62
4,137
583
3,241
603
626
57
5,305
2,606
5,619
624
783
477
4,150
1,007
3,688
448
687
93
3,837
1,530
3,974
554
731
69
4,024
1,705
3,311
503
488
51
5,410
2,375
4,502
542
658
96
4,090
2,152
5,144
814
846
379
3,334
1,193
3,189
637
483
26
2,302
1,263
1,568
176
237
22
3,943
1,764
3,764
596
705
88
5,346
2,515
4,112
723
646
96
4,017
1,319
3,123
593
347
70
3,171
875
2,789
334
687
73
4,021
768
2,758
524
353
61

School
administration
532
759
516
442
614
490
593
495
571
519
826
871
689
545
519
1,021
564
452
664
449
923
677
368
555
1,035
532
446
550
851
392
558
585
501
883
735
655
541
1,153
616
766
600
963
633
567
372
634
697
590
501
504

37

 38  

 

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 2015—Con.
(In dollars. Detail may not add to total because of rounding)

For selected objects
Rank

School system

State

U.S. Census Bureau

Public Education Finances: 2015 

51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95

Davis County. . . . . . . . . . . . . . . . . . . . .
Katy. . . . . . . . . . . . . . . . . . . . . . . . . . . .
Virginia Beach. . . . . . . . . . . . . . . . . . . .
Granite. . . . . . . . . . . . . . . . . . . . . . . . . .
Aldine. . . . . . . . . . . . . . . . . . . . . . . . . . .
Pasco County . . . . . . . . . . . . . . . . . . . .
North East. . . . . . . . . . . . . . . . . . . . . . .
Douglas County. . . . . . . . . . . . . . . . . . .
Seminole County. . . . . . . . . . . . . . . . . .
Washoe County. . . . . . . . . . . . . . . . . . .
Arlington . . . . . . . . . . . . . . . . . . . . . . . .
Mesa Unified. . . . . . . . . . . . . . . . . . . . .
Elk Grove Unified. . . . . . . . . . . . . . . . . .
Volusia County. . . . . . . . . . . . . . . . . . . .
El Paso . . . . . . . . . . . . . . . . . . . . . . . . .
Knox County . . . . . . . . . . . . . . . . . . . . .
Chesterfield County. . . . . . . . . . . . . . . .
Osceola County. . . . . . . . . . . . . . . . . . .
San Francisco Unified. . . . . . . . . . . . . .
Mobile County. . . . . . . . . . . . . . . . . . . .
Garland. . . . . . . . . . . . . . . . . . . . . . . . .
Santa Ana Unified. . . . . . . . . . . . . . . . .
Conroe. . . . . . . . . . . . . . . . . . . . . . . . . .
Pasadena . . . . . . . . . . . . . . . . . . . . . . .
Winston-Salem/Forsyth. . . . . . . . . . . . .
Plano. . . . . . . . . . . . . . . . . . . . . . . . . . .
Cherry Creek. . . . . . . . . . . . . . . . . . . . .
Boston. . . . . . . . . . . . . . . . . . . . . . . . . .
Capistrano Unified. . . . . . . . . . . . . . . . .
San Antonio. . . . . . . . . . . . . . . . . . . . . .
Corona-Norco Unified. . . . . . . . . . . . . .
Howard County. . . . . . . . . . . . . . . . . . .
Clayton County . . . . . . . . . . . . . . . . . . .
San Bernardino Unified. . . . . . . . . . . . .
Lewisville. . . . . . . . . . . . . . . . . . . . . . . .
Seattle. . . . . . . . . . . . . . . . . . . . . . . . . .
Jordan. . . . . . . . . . . . . . . . . . . . . . . . . .
Omaha. . . . . . . . . . . . . . . . . . . . . . . . . .
Cumberland County. . . . . . . . . . . . . . .
Atlanta. . . . . . . . . . . . . . . . . . . . . . . . . .
Henrico County. . . . . . . . . . . . . . . . . . .
Wichita Unified. . . . . . . . . . . . . . . . . . . .
Columbus . . . . . . . . . . . . . . . . . . . . . . .
Frisco. . . . . . . . . . . . . . . . . . . . . . . . . . .
Klein. . . . . . . . . . . . . . . . . . . . . . . . . . . .

Utah
Texas
Virginia
Utah
Texas
Florida
Texas
Colorado
Florida
Nevada
Texas
Arizona
California
Florida
Texas
Tennessee
Virginia
Florida
California
Alabama
Texas
California
Texas
Texas
North Carolina
Texas
Colorado
Massachusetts
California
Texas
California
Maryland
Georgia
California
Texas
Washington
Utah
Nebraska
North Carolina
Georgia
Virginia
Kansas
Ohio
Texas
Texas

Enrollment1
70,857
70,330
70,121
69,994
69,716
69,295
67,971
66,702
66,134
65,682
63,882
63,849
62,888
61,777
60,852
59,733
59,725
59,320
58,414
57,910
57,436
56,815
56,363
55,577
54,762
54,689
54,535
54,312
54,036
53,750
53,739
53,685
53,367
53,365
53,356
52,834
52,274
51,928
51,604
51,145
50,971
50,947
50,407
49,644
49,402

96
97
98
99
100

San Juan Unified. . . . . . . . . . . . . . . . . .
Tucson Unified. . . . . . . . . . . . . . . . . . . .
Brownsville . . . . . . . . . . . . . . . . . . . . . .
Anchorage. . . . . . . . . . . . . . . . . . . . . . .
Oakland Unified. . . . . . . . . . . . . . . . . . .

California
Arizona
Texas
Alaska
California

49,114
48,455
48,355
48,089
48,077

Total2
6,190
8,775
10,930
6,814
8,936
8,331
8,700
8,309
8,121
8,849
7,933
7,533
9,506
8,574
9,061
8,522
9,203
8,129
10,709
9,015
8,565
9,874
7,744
9,075
8,706
8,615
9,681
21,552
7,596
9,871
9,007
15,714
8,788
10,740
8,608
12,320
5,943
11,788
8,275
13,653
9,238
10,848
13,670
7,828
8,544

Salaries
and
wages
3,684
6,222
6,729
4,002
6,190
4,946
5,802
4,993
4,861
5,457
6,067
4,896
5,733
4,973
6,301
5,270
5,502
4,462
6,262
4,968
6,042
5,983
5,589
6,481
5,597
6,215
6,553
13,251
4,960
6,254
5,929
9,529
5,177
6,252
5,936
7,709
3,625
6,619
5,517
7,368
5,921
6,602
8,390
5,720
6,223

Employee
benefits
1,741
1,038
2,562
1,945
987
1,643
1,149
1,552
1,522
2,062
822
1,397
2,470
1,668
1,244
1,437
2,353
1,394
2,616
2,073
1,010
2,146
953
1,068
1,859
872
1,757
4,733
1,674
1,639
1,718
3,876
1,664
2,524
919
2,527
1,554
2,398
1,776
2,937
2,215
2,538
3,610
828
1,031

Total2
3,892
5,703
6,413
4,344
5,440
4,930
5,218
4,840
5,099
4,866
5,099
4,178
6,043
5,215
5,525
5,134
5,771
4,943
5,308
4,757
5,130
6,167
4,827
5,492
5,808
5,663
6,608
12,613
5,003
5,523
5,718
10,538
5,239
6,285
5,550
7,286
3,658
7,640
5,240
7,195
5,568
6,022
7,319
4,931
5,369

9,278
7,810
9,437
17,046
9,735

5,517
4,751
6,394
7,422
5,193

2,461
1,386
1,547
7,513
2,529

5,534
3,800
5,615
10,276
5,491

Current spending
For selected functions
Instruction
Support services
Salaries
InstrucGeneral
and Employee
Pupil tional staff
adminiswages
benefits
Total2
support
support
tration
2,518
1,187
1,798
207
260
33
4,361
716
2,697
463
358
75
4,373
1,640
4,117
476
895
91
2,780
1,336
2,042
293
220
49
4,220
680
2,828
469
261
54
3,095
966
2,893
384
468
41
3,956
745
3,067
466
474
55
3,342
1,027
3,074
338
382
59
3,411
1,015
2,570
364
330
73
3,297
1,265
3,629
706
572
143
4,215
573
2,422
548
404
52
3,110
867
2,910
520
461
28
3,966
1,652
3,077
551
375
46
3,293
1,058
2,961
371
608
72
4,132
768
3,024
546
550
61
3,575
1,016
2,954
333
821
142
3,783
1,686
3,103
412
493
76
2,713
815
2,703
383
567
70
3,675
1,433
4,968
710
1,910
181
3,102
1,212
3,537
507
428
174
3,945
630
2,906
498
532
67
4,123
1,402
3,171
439
475
39
3,842
628
2,627
399
269
71
4,403
691
3,029
480
390
50
3,988
1,312
2,500
483
265
43
4,571
630
2,552
453
348
86
4,806
1,270
2,815
548
343
88
8,840
3,430
7,974
1,391
1,582
374
3,569
1,147
2,419
425
258
33
3,910
981
3,577
623
640
61
4,155
1,111
2,980
534
321
36
6,986
2,896
4,925
806
738
106
3,355
1,134
2,863
409
493
86
3,886
1,432
3,976
695
481
51
4,357
672
2,677
456
326
69
5,049
1,629
4,689
855
659
191
2,324
1,033
1,919
202
274
38
4,714
1,785
3,532
455
237
172
3,786
1,180
2,559
433
352
36
4,500
2,015
5,953
786
1,217
331
3,858
1,434
3,303
437
534
114
4,141
1,589
4,325
982
600
107
5,006
1,992
5,821
1,213
748
174
4,033
576
2,517
390
384
58
4,182
671
2,718
530
392
80
3,526
2,663
4,138
4,854
3,002

1,540
772
929
4,875
1,452

3,454
3,601
3,111
6,307
3,865

415
750
531
1,855
356

786
477
652
631
868

81
101
54
117
116

School
administration
378
468
672
427
536
533
498
617
468
577
427
365
586
585
593
520
569
380
727
503
500
618
470
604
550
449
456
923
523
550
664
1,037
437
892
529
792
392
554
580
851
585
741
770
481
524
771
377
491
1,017
709

1
Enrollments reflect fall 2014 memberships reported to the National Center for Education Statistics on the Common Core of Data (CCD) agency universe file—“Local Education Agency (School District) Universe Survey: School Year 2014–15, Provisional
Version 1a.” Enrollments for state educational facilities, federal school systems, and charter schools whose charters are held by a nongovernmental entity have been excluded. Enrollments from the CCD agency universe file were subject to adjustment if the enrollments were inconsistent with the finances reported.
2
Includes amounts not shown separately.
Notes: See Appendix B for a description of state-specific reporting anomalies. Payments to other school systems are excluded in this table. Expenditures for adult education, community services, and other non-elementary-secondary programs are also excluded.
Annual Survey of School System Finances statistics include the finances of charter schools whose charters are held directly by a government or a government agency. Charter schools whose charters are held by nongovernmental entities are deemed to be out of scope
for the Annual Survey of School System Finances.
Source: U.S. Census Bureau, 2015 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 2014 and 2015
(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
2014
2013
14,801,624
14,064,468

  United States .  .  .  .

2015
320,897

2014
318,857

20153
48,514,436

20144
48,378,984

Alabama . . . . . . . . . . . . 
Alaska. . . . . . . . . . . . . . 
Arizona . . . . . . . . . . . . . 
Arkansas. . . . . . . . . . . . 
California. . . . . . . . . . . . 

4,854
738
6,818
2,978
38,994

4,849
737
6,731
2,966
38,803

734,974
130,755
944,978
479,682
6,226,523

740,081
130,539
943,937
479,881
6,224,685

178,977
40,229
255,732
111,501
1,977,924

174,877
37,791
243,657
108,081
1,849,505

Colorado . . . . . . . . . . . . 
Connecticut. . . . . . . . . . 
Delaware. . . . . . . . . . . . 
District of Columbia. . . . 
Florida. . . . . . . . . . . . . . 

5,449
3,585
944
670
20,245

5,356
3,597
936
659
19,893

872,320
505,366
121,845
46,155
2,743,641

865,231
511,082
120,623
44,942
2,708,022

266,535
239,829
42,384
46,439
853,318

246,448
223,561
41,468
44,533
809,665

Georgia. . . . . . . . . . . . . 
Hawaii. . . . . . . . . . . . . . 
Idaho. . . . . . . . . . . . . . . 
Illinois. . . . . . . . . . . . . . . 
Indiana. . . . . . . . . . . . . . 

10,199
1,425
1,653
12,839
6,613

10,097
1,420
1,634
12,881
6,597

1,717,805
182,384
274,131
2,047,123
1,004,215

1,699,185
186,825
281,452
2,060,632
1,007,121

392,124
65,993
60,738
624,892
266,953

375,758
62,437
57,484
599,119
251,599

Iowa. . . . . . . . . . . . . . . . 
Kansas. . . . . . . . . . . . . . 
Kentucky . . . . . . . . . . . . 
Louisiana. . . . . . . . . . . . 
Maine. . . . . . . . . . . . . . . 

3,122
2,907
4,425
4,669
1,329

3,107
2,904
4,413
4,650
1,330

505,311
496,920
688,475
661,015
176,176

501,763
496,034
686,789
665,441
178,709

138,126
134,655
163,526
194,378
54,860

135,242
128,315
158,238
188,965
52,566

Maryland. . . . . . . . . . . . 
Massachusetts. . . . . . . . 
Michigan . . . . . . . . . . . . 
Minnesota . . . . . . . . . . . 
Mississippi. . . . . . . . . . . 

5,995
6,784
9,918
5,482
2,989

5,976
6,745
9,910
5,457
2,994

874,108
916,130
1,345,009
807,044
490,189

865,768
920,558
1,363,533
804,580
492,421

322,885
402,629
405,975
268,126
102,192

312,054
379,381
387,978
257,058
100,626

Missouri. . . . . . . . . . . . . 
Montana. . . . . . . . . . . . . 
Nebraska. . . . . . . . . . . . 
Nevada . . . . . . . . . . . . . 
New Hampshire. . . . . . . 

6,076
1,032
1,894
2,884
1,330

6,064
1,024
1,882
2,839
1,327

892,779
144,447
312,281
438,948
183,039

892,992
144,034
307,398
435,765
184,846

249,263
41,543
90,988
114,923
71,219

243,592
39,462
86,447
109,490
66,839

New Jersey. . . . . . . . . . 
New Mexico. . . . . . . . . . 
New York. . . . . . . . . . . . 
North Carolina. . . . . . . . 
North Dakota. . . . . . . . . 

8,935
2,080
19,747
10,035
757

8,938
2,086
19,746
9,944
739

1,339,230
326,297
2,631,532
1,465,031
106,061

1,335,350
326,637
2,619,312
1,441,391
103,272

516,020
76,449
1,119,434
391,300
42,848

491,865
73,571
1,055,803
372,031
39,358

Ohio. . . . . . . . . . . . . . . . 
Oklahoma . . . . . . . . . . . 
Oregon. . . . . . . . . . . . . . 
Pennsylvania. . . . . . . . . 
Rhode Island. . . . . . . . . 

11,605
3,907
4,025
12,792
1,056

11,594
3,878
3,970
12,787
1,055

1,600,222
671,715
570,376
1,589,429
134,574

1,601,566
670,069
566,538
1,605,292
135,084

488,868
175,037
165,560
613,524
50,660

471,547
161,686
154,869
588,296
48,607

South Carolina. . . . . . . . 
South Dakota. . . . . . . . . 
Tennessee. . . . . . . . . . . 
Texas. . . . . . . . . . . . . . . 
Utah. . . . . . . . . . . . . . . . 

4,895
858
6,595
27,430
29,901

4,832
853
6,549
26,957
2,943

737,401
132,836
994,530
5,004,866
573,913

729,386
130,653
992,583
4,949,469
570,423

178,002
39,223
263,437
1,234,438
110,844

169,269
37,855
255,422
1,161,134
106,073

Vermont. . . . . . . . . . . . . 
Virginia. . . . . . . . . . . . . . 
Washington. . . . . . . . . . 
West Virginia. . . . . . . . . 
Wisconsin . . . . . . . . . . . 
Wyoming. . . . . . . . . . . . 

626
8,368
7,160
1,841
5,768
587

627
8,326
7,062
1,850
5,758
584

85,184
1,279,867
1,072,359
279,565
861,813
93,867

87,990
1,273,211
1,057,773
280,265
865,119
92,732

29,549
417,277
355,677
66,145
255,753
32,724

28,108
404,886
331,031
65,178
245,438
30,206

U.S. Department of Commerce, U.S. Census Bureau; Internet release date: December 2016.
U.S. Department of Commerce, Bureau of Economic Analysis; Internet release dates (for revised state personal income estimates): September 28, 2016 (2014 data) and March 25, 2016 (2013 data).
3
Enrollments represent fall 2014 memberships collected by the National Center for Education Statistics (NCES) on the Common Core of Data (CCD) agency universe file—“Local Education Agency
(School District) Universe Survey: School Year 2014–15, 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 2013 memberships collected by NCES on the CCD agency universe file—“Local Education Agency (School District) Universe Survey: School Year 2013–14, Provisional
Version 1a.” Enrollments for state educational facilities, federal school systems, and charter schools whose charters are held by a nongovernmental entity have been excluded. Enrollments from the CCD
agency universe file were subject to adjustment if the enrollments were inconsistent with the finances reported.
Note: Totals for the United States include all 50 states and the District of Columbia.
Source: U.S. Census Bureau, 2015 Annual Survey of School System Finances. Data are not subject to sampling error, but for information on nonsampling error and definitions, see introductory text.
Data users who create their own estimates from these tables should cite the U.S. Census Bureau as the source of the original data only.
1
2

Public Education Finances: 2015 
U.S. Census Bureau

39

 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 2010–2015
(In dollars. For meaning of abbreviations and symbols, see footnotes)

  United States .  .  .  .

2015
Percentage
PPCS
change1
11,392
3.5

2014
Percentage
PPCS
change1
11,003
2.6

2013
Percentage
PPCS
change1
10,724
1.1

2012
Percentage
PPCS
change1
10,608
Z

2011
Percentage
PPCS
change1
10,608
0.1

Alabama . . . . . . . . . . . . 
Alaska. . . . . . . . . . . . . . 
Arizona . . . . . . . . . . . . . 
Arkansas. . . . . . . . . . . . 
California. . . . . . . . . . . . 

9,128
20,172
7,489
9,694
10,467

1.1
9.5
–0.5
0.8
9.1

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

Colorado . . . . . . . . . . . . 
Connecticut. . . . . . . . . . 
Delaware. . . . . . . . . . . . 
District of Columbia. . . . 
Florida. . . . . . . . . . . . . . 

9,245
18,377
14,120
19,396
8,881

2.9
3.6
1.3
4.9
1.4

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

Georgia. . . . . . . . . . . . . 
Hawaii. . . . . . . . . . . . . . 
Idaho. . . . . . . . . . . . . . . 
Illinois. . . . . . . . . . . . . . . 
Indiana. . . . . . . . . . . . . . 

9,427
12,855
6,923
13,755
9,687

2.4
3.7
4.6
5.2
1.5

9,202
12,400
6,621
13,077
9,548

1.1
4.9
–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

Iowa. . . . . . . . . . . . . . . . 
Kansas. . . . . . . . . . . . . . 
Kentucky . . . . . . . . . . . . 
Louisiana. . . . . . . . . . . . 
Maine. . . . . . . . . . . . . . . 

10,944
10,040
9,630
11,010
13,257

2.6
1.0
3.4
2.4
4.3

10,668
9,940
9,314
10,749
12,707

3.4
1.1
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

Maryland. . . . . . . . . . . . 
Massachusetts. . . . . . . . 
Michigan . . . . . . . . . . . . 
Minnesota . . . . . . . . . . . 
Mississippi. . . . . . . . . . . 

14,192
15,592
11,482
11,949
8,456

1.3
3.3
3.3
4.2
2.3

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

Missouri. . . . . . . . . . . . . 
Montana. . . . . . . . . . . . . 
Nebraska. . . . . . . . . . . . 
Nevada . . . . . . . . . . . . . 
New Hampshire. . . . . . . 

10,147
11,028
11,946
8,615
14,697

2.7
0.1
1.9
2.4
2.5

9,875
11,017
11,726
8,414
14,332

2.9
3.7
1.3
0.9
4.4

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

New Jersey. . . . . . . . . . 
New Mexico. . . . . . . . . . 
New York. . . . . . . . . . . . 
North Carolina. . . . . . . . 
North Dakota. . . . . . . . . 

18,235
9,752
21,206
8,687
13,320

1.9
8.3
2.9
2.1
7.8

17,899
9,008
20,607
8,512
12,358

–1.8
Z
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

Ohio. . . . . . . . . . . . . . . . 
Oklahoma . . . . . . . . . . . 
Oregon. . . . . . . . . . . . . . 
Pennsylvania. . . . . . . . . 
Rhode Island. . . . . . . . . 

11,637
8,082
10,442
14,717
15,179

2.5
3.2
5.0
5.4
2.8

11,349
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

South Carolina. . . . . . . . 
South Dakota. . . . . . . . . 
Tennessee. . . . . . . . . . . 
Texas. . . . . . . . . . . . . . . 
Utah. . . . . . . . . . . . . . . . 

9,953
8,937
8,726
8,861
6,575

2.3
0.6
1.1
3.1
1.1

9,732
8,881
8,630
8,592
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

Vermont. . . . . . . . . . . . . 
Virginia. . . . . . . . . . . . . . 
Washington. . . . . . . . . . 
West Virginia. . . . . . . . . 
Wisconsin . . . . . . . . . . . 
Wyoming. . . . . . . . . . . . 

18,039
11,237
10,735
11,359
11,375
16,055

6.2
2.4
5.2
1.0
1.7
1.6

16,988
10,973
10,202
11,251
11,186
15,797

3.5
0.1
5.5
1.1
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

Geographic area

2010
PPCS
10,600

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
non-elementary-secondary programs are also excluded. Enrollments used to calculate per pupil amounts represent fall memberships collected by the National Center for Education Statistics on the Common
Core Data (CCD) agency universe file—“Local Education Agency (School District) Universe Survey.” Enrollments for state educational facilities, federal school systems, and charter schools whose charters are
held by a nongovernmental entity have been excluded. Enrollments from the CCD agency universe file were subject to adjustment if the enrollments were inconsistent with the finances reported. Annual Survey of
School System Finances statistics include the finances of charter schools whose charters are held directly by a government or a government agency. Charter schools whose charters are held by nongovernmental entities are deemed to be out of scope for the Annual Survey of School System Finances.
Source: U.S. Census Bureau, 2012 Census of Governments: Finance—Survey of School System Finances and 2010, 2011, 2013–2015 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.

40  
 

Public Education Finances: 2015 
U.S. Census Bureau

 Appendix A.
Definitions of Selected Terms
Major categories for the U.S. Census Bureau’s classification
of government finances, as applicable to school systems,
are defined below.
Capital Outlay. Direct expenditure for construction of
buildings, roads, and other improvements undertaken
either on a contractual basis by private contractors or
through a government’s own staff (i.e., force account); for
purchases of equipment, land, and existing structures;
and for payments on capital leases. Includes amounts
for additions, replacements, and major alterations to
fixed works and structures. However, expenditure for
maintenance and repairs to such works and structures is
classified as current spending.
Cash and Deposits. Cash on hand and on deposit,
including any savings and other time deposits, as well as
demand deposits.
Cash and Security Holdings. Cash, deposits, and
government and private securities (bonds, notes, stocks,
mortgages, etc.) except holdings of agency and private
trust funds. Does not include interfund loans, receivables,
and the value of real property and other fixed assets.
Construction. Production of fixed works and structures
and additions, replacements, and major alterations thereto,
including planning and design of specific projects, site
improvements, and provision of equipment and facilities
that are integral parts of a structure. Includes both
construction undertaken either on a contractual basis by
private contractors or through a government’s own staff
(i.e., force account).
Contributions From Parent Government. Tax receipts
and other amounts appropriated by a parent government
and transferred to its dependent school system. Excludes
intergovernmental revenue, current charges, and
miscellaneous general revenue.
Current Charges. Amounts received from the public
for performance of specific services benefitting the
person charged and from sales of commodities and
services. Includes school lunch sales (gross), tuition
paid by individuals, revenue from the sale and rental of
textbooks, transportation fees, and receipts from centrallyadministered student activity funds. Excludes amounts
received from other governments and interfund transfers.
Current Operation. Direct expenditure for salaries,
employee benefits, purchased professional and technical
services, purchased property and other services, and
supplies. It includes gross school system expenditure
for instruction, support services, and noninstructional

Public Education Finances: 2015
U.S. Census Bureau

functions. It excludes expenditure for debt service,
capital outlay, and reimbursement to other governments
(including other school systems). Also excluded are
payments made on behalf of the school system by other
governments including employee retirement payments
made by state governments to state retirement funds and
to social security. Employer contributions made by those
few school systems that have their own retirement systems
(such as the Chicago Board of Education and the Denver
Public School System) into their own retirement funds are
excluded. Current operation expenditure is a standard
classification item used in all Census Bureau government
finance reports.
Current Spending. Comprises current operation
expenditure (as defined above), payments made by
the state government on behalf of school systems, and
transfers made by school systems into their own retirement
funds. This classification is used only in Census Bureau
education reports in an effort to provide statistics for users
who wish to make interstate comparisons. It is not used in
other government finance reports to avoid double counting
expenditure between levels of government and funds.
While expenditure made by the state government on behalf
of the school systems is available on a state aggregate
basis, it is frequently not available for each school system
in given states. Therefore, these payments are included
under current spending in the tables which display state
totals and are often estimated for the local school systems
to be included in the tables which display individual school
units. Appendix B identifies this anomaly on a state-bystate basis.
Debt. Short- and long-term credit obligations of a school
system or that portion of a parent government’s credit
obligations devoted to a dependent system. Excludes
non-interest-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, worker’s compensation,
and unemployment compensation.
Enrollment. Count of pupils on pupil rolls in the fall of the
school system’s fiscal year for which data are shown.
Equipment. Apparatus, furnishings, motor vehicles,
office machines, and the like having an expected life of
more than 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 system—net of recoveries and other correcting
transactions—other than for retirement of debt, purchase
of securities, extension of loans, and agency transactions.
Note that expenditure includes only external transactions
of a school system and excludes noncash transactions,
such as the provision of perquisites or other payments
in-kind.
Federal Aid—Direct. Aid from project grants for
programs such as Impact Aid, Indian Education, Head Start,
Follow Through, Magnet Schools, Dropout Demonstration
Assistance, and Gifted and Talented.
Impact Aid. Revenue authorized to assist in the
construction (P.L. 81-815) and operation (P.L. 81-874) of
schools in areas affected by federal activities.
Federal Aid Distributed by State Governments. Aid
from formula grants distributed through state government
agencies. Includes revenue from such programs as:
Child Nutrition Programs. Payments by the Department
of Agriculture for the National School Lunch, Special Milk,
School Breakfast, and a la carte programs. Excludes the
value of donated commodities.
Compensatory (Title I) Programs. Revenue authorized
by Title I of the Elementary-Secondary Education Act (PL
102-382). Includes basic, concentration, and migratory
education grants.
Special Education Programs. Revenue awarded under
the Individuals with Disabilities Act (PL 105-17). Includes
formula grants authorized in Part B of this legislation, but
excludes project grants authorized in Part D. Revenue
from this excluded project grant is included in Federal
Aid—Direct.
Vocational Programs. Revenue from the Carl D. Perkins
Vocational Career and Technical Education Act. Includes

A-2

revenue from Title II (Basic Grants) and Title III-E (Tech-Prep
Education).
Other Federal Aid Distributed by the State. Includes
revenue from other formula grant programs distributed
through state governments, such as the Workforce
Investment Act, the Safe and Drug-Free Schools and
Community Act authorized by Title IV-A of the ElementarySecondary Education Act, and Mathematics, Science,
and Teacher Quality grants (Title II-A and Title II-B of the
Elementary-Secondary Education Act).
Nonspecified Federal Aid Distributed by the State. Federal
revenue amounts that pertain to more than one of the
above categories, but which reporting units could not
provide distinct amounts into these categories. This
revenue is included in “nonspecified” instead of “other.”
Fiscal Year. The 12-month period at the end of which the
school district determines its financial condition and the
results of its operations and closes its books.
Fixed Charges. Charges of a generally recurrent nature
which are not readily allocable to another function.
Such charges include employee benefits, retirement and
insurance programs, and worker’s compensation.
Instruction Expenditure. Relates to the instruction
function (Function 1000) defined in “Financial Accounting
for Local and State School Systems: 2014 Edition,” National
Center for Education Statistics, 2015. 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.

Public Education Finances: 2015

U.S. Census Bureau

 Long-Term Debt Issued. The par value of long-term debt
obligations incurred during the fiscal period concerned,
including funding and refunding obligations. Debt
obligations authorized, but not actually incurred, during
the fiscal period are not included.

Purchase of Land and Existing Structures. Expenditure
for the acquisition of land and existing buildings including
purchases of rights-of-way, payments on capital leases,
title searches, and similar activities associated with real
property purchase transactions.

Long-Term Debt Retired. The par value of long-term
debt obligations liquidated by repayment or exchange,
including debt retired by refunding operations.

Revenue. All amounts of money received by a school
system from external sources—net of refunds and other
correcting transactions—other than from issuance of
debt, liquidation of investments, or as agency and private
trust transactions. Note that revenue excludes noncash
transactions, such as receipt of services, commodities, or
other “receipts in-kind.”

Non-elementary-Secondary Programs. Comprises
expenditure by a school district for the operation of
community services (e.g., swimming pools, public libraries,
programs for the elderly, and child care centers); adult
education classes; and other activities not related to
elementary-secondary education, such as community
college programs.
Other Current Spending. Current spending for other
than elementary-secondary education instruction and
support services activities. Included in this category are
food services, enterprise operations, community services,
and adult education expenditure.
Payments to Other Governments. Payments made to
states, counties, cities, and special district school housing
authorities including repayment of loans and debt service
payments to entities that incur debt instead of the school
system. “Payments to Other School Systems” is included
in this category in the tables that display individual school
systems but excluded (to avoid double counting) in the
state aggregate tables. 
Payments to Other School Systems. Payments to
in-state and out-of-state public school systems for tuition,
transportation, data processing, or other purchased
services. These amounts are excluded from state aggregate
tables but included in “Payments to Other Governments” in
the individual unit tables.
Property Taxes. Taxes conditioned on ownership of
property and measured by its value. Includes general
property taxes relating to property as a whole, taxed at a
single rate or at classified rates according to the class of
property. Property refers to real property (e.g., land and
structures), as well as personal property. Personal property
can be either tangible (e.g., automobiles and boats) or
intangible (e.g., bank accounts and stocks and bonds).
Public School Systems. Includes independent school
district governments and dependent school systems.
Independent school district governments are organized
local entities providing public elementary, secondary,
special, and vocational-technical education which, under
the law, have sufficient administrative and fiscal autonomy
to qualify as governments. Dependent school systems
lack sufficient autonomy to be counted as separate
governments and are classified as dependent agencies of
some other government—a county, municipality, township,
or state government.
Public Education Finances: 2015 
U.S. Census Bureau

Salaries and Wages. Amounts paid for compensation
of school system officers and employees. Consists of
gross compensation before deductions for withheld taxes,
retirement contributions, or other purposes.
School Lunch Charges. Gross collections from cafeteria
sales to children and adults.
Short-Term Debt. Interest-bearing debt payable within 1
year from date of issue, such as bond anticipation notes,
bank loans, and tax anticipation notes and warrants.
Includes obligations having no fixed maturity date if
payable from a tax levied for collection in the year of their
issuance.
State Aid. State revenue paid to the school system for any
purpose, restricted or unrestricted, including the following:
Capital Outlay/Debt Service. Revenue paid for school
construction and building aid including amounts to help
the school systems pay for servicing debt.
Compensatory Programs. Revenue for “at risk” or other
economically disadvantaged students including migratory
children. Also includes monies from state programs
directed toward the attainment of basic skills and
categorical education excellence and quality education
programs that provide more than staff enhancements—
such as materials, resource centers, and equipment.
General Formula Assistance. Revenue from general
noncategorical state assistance programs such as
foundation, minimum or basic formula support,
apportionment, equalization, flat or block grants, and
state public school fund distributions. This category also
includes revenue dedicated from major state taxes, such as
income and sales taxes.
Payments on Behalf of Local Education Agency (LEA). State
payments that benefit school systems but are not paid
directly to school systems. Includes amounts transferred
into state teacher or public-employee retirement funds,
as well as into funds for other kinds of employee
benefits, such as group health, life, and unemployment
compensation. This category also includes state payments
for textbooks, school buses, and telecommunications that
are provided to public school systems.
A-3

 Special Education Programs. Revenue for the education of
physically- and mentally-handicapped students.
Staff Improvement Programs. Revenue for programs
designed to improve the quantity and quality of school
system staff. Examples include programs for additional
teacher units, teacher benefits such as retirement
and social security contributions paid directly to the
school system, mentor teachers, teacher induction,
staff development contracts and stipends, career ladder
contracts, in-service training, health insurance, principal
leadership, teacher quality contracts, and salaries for
specific types of instructional and support staff.
Transportation Programs. Payments for various state
transportation aid programs, such as those that
compensate the school system for part of its transportation
expense and those that provide reimbursement for
transportation salaries or school bus purchase.
Vocational Programs. Revenue for state vocational
education assistance programs including career education
programs.
Other State Aid. All other state revenue that is paid
directly to the school systems including funds for bilingual
education, gifted and talented programs, food services,
debt services, instructional materials, textbooks, computer
equipment, library resources, guidance and psychological
services, driver education, energy conservation, enrollment
increases and losses, health, alcohol and drug abuse,
AIDS, child abuse, summer school, prekindergarten and
early childhood, adult education (excluding vocational),
desegregation, private schools, safety and law
enforcement, and community services. In cases where
these programs are covered under a state government’s
general formula assistance program, revenue will be shown
under “general formula assistance” instead of under this
category.
Nonspecified State Aid. State revenue amounts that pertain
to more than one of the above categories, but which
reporting units could not provide distinct amounts into
these categories. This revenue is included in “nonspecified”
instead of “other.”
Support Services Expenditure. Relates to support
services functions (Function 2000) defined in “Financial
Accounting for Local and State School Systems: 2014
Edition,” National Center for Education Statistics, 2015.
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:

A-4  
 

General Administration. (Function 2300) Expenditure for
board of education and executive administration (office of
the superintendent) services.
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.
Public Education Finances: 2015

U.S. Census Bureau

 Appendix B.
Notes Relating to Education Finance Data
The characteristics of public elementary-secondary school
finance data are influenced by accounting requirements
mandated by each state education agency. The level
of financial detail that school systems must maintain
varies from state to state. Different state financing
methods, such as making payments on behalf of school
systems to fund teacher retirement, and the use of
different accounting handbooks also cause variation. This
variation creates differences in the content of information
presented in this report. This appendix describes, on a
state-by-state basis, these differences and adjustments
made to improve data comparability.
ALASKA
“Payments to other school systems” cannot be isolated
in the Alaska school finance reporting system. These
amounts are usually minor. They will slightly inflate the
current spending and per pupil current spending amounts
presented for both state aggregates and individual school
systems.
Payments made by the state government into the state
retirement system on behalf of Alaska school systems
are included in the tables that display state totals of
elementary-secondary education finances.
ARKANSAS
Changes to state and local revenue, effective in FY 1999,
reflect consistency with the classification of the 25-mill
uniform rate of ad valorem property tax (Amendment 74
of the Arkansas Constitution) as state revenue in the state
and local government finance survey.
Payments made by the state government into the
state retirement system on behalf of Arkansas school
systems, as well as payments for various state-supported
programs are included in the tables that display state
totals of elementary-secondary education finances. These
payments have been estimated for local school systems
and appear in the tabular detail for state revenue and
expenditure of individual school systems.
CALIFORNIA
Payments made by the state government into the state
retirement system on behalf of California school systems
are included in the tables that display state totals
of elementary-secondary education finances. These
payments have been estimated for local school systems
and appear in the tabular detail for state revenue and
expenditure of individual school systems.

Public Education Finances: 2015
U.S. Census Bureau

CONNECTICUT
The state financial reporting system does not isolate
capital outlay payments for the purchase of land and
existing structures. These amounts are included with
amounts shown for “construction.”
Payments made by the state government into the state
retirement system on behalf of Connecticut school
systems are included in the tables that display state
totals of elementary-secondary education finances. These
payments have been estimated for local school systems
and appear in the tabular detail for state revenue and
expenditure of individual school systems.
Debt information for some dependent city and town
school districts in Connecticut is not available and thus
not reported in the data.
DELAWARE
The state financial reporting system does not isolate
capital outlay payments for the purchase of land and
existing structures. These amounts are included with
amounts shown for “construction.”
DISTRICT OF COLUMBIA
The District of Columbia’s financial reporting system does
not isolate capital outlay payments for the purchase of
land and existing structures. These payments are included
in “construction.”
FLORIDA
“Payments to other school systems” cannot be isolated
in the Florida school finance reporting system. These
amounts are usually minor. They will slightly inflate the
current spending and per pupil current spending amounts
presented for both state aggregates and individual school
systems.
GEORGIA
Payments made by the state government into the state
retirement system on behalf of Georgia school systems
are included in the tables that display state totals
of elementary-secondary education finances. These
payments are included in both the state aggregate tables
that display elementary-secondary school finance data
and the tabular detail for state revenue and expenditure
of individual school systems.

B-1

 IDAHO

KANSAS

The state financial reporting system does not isolate
capital outlay payments for the purchase of land and
existing structures. These amounts are included with
amounts shown for “construction.”

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.

“Payments to other school systems” cannot be isolated
in the Idaho school finance reporting system. These
amounts are usually minor. They will slightly inflate the
current spending and per pupil current spending amounts
presented for both state aggregates and individual school
systems.
Payments made by the state government for
unemployment insurance on behalf of Idaho school
systems are included in the tables that display state
totals of elementary-secondary education finances. These
payments are included in both the state aggregate tables
that display elementary-secondary school finance data
and the tabular detail for state revenue and expenditure
of individual school systems.
ILLINOIS
The state financial reporting system does not isolate
capital outlay payments for the purchase of land and
existing structures. These amounts are included with
amounts shown for “construction.”
Payments made by the state government into the state’s
public school retirement systems on behalf of Illinois
school districts are included in the tables that display
state totals of elementary-secondary education finances.
These payments have been estimated for local school
systems and appear in the tabular detail for state revenue
and expenditure of individual school systems.
Illinois corporate personal property replacement tax
revenue is included as a state revenue source rather than
local revenue in this report.
INDIANA
Payments made by the state government into the
state retirement system on behalf of Indiana school
corporations are included in the tables that display state
totals of elementary-secondary education finances. These
payments have been estimated for local school systems
and appear in the tabular detail for state revenue and
expenditure of individual school systems.

B-2

Payments made by the state government into the state
retirement system for school employees on behalf of
Kansas school systems are included in the tables that
display state totals of elementary-secondary education
finances. These payments are included in both the state
aggregate tables that display elementary-secondary
school finance data and the tabular detail for state
revenue and expenditure of individual school systems.
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.
Payments made by the state government into the
state teachers’ retirement system and for health and
life insurance on behalf of Kentucky school systems
are included in the tables that display state totals
of elementary-secondary education finances. These
payments have been estimated for local school systems
and appear in the tabular detail for state revenue and
expenditure of individual school systems.
MAINE
Payments made by the state government for instructional
technology and into the state retirement system for
school employees on behalf of Maine school systems
are included in the tables that display state totals
of elementary-secondary education finances. These
payments are included in both the state aggregate tables
that display elementary-secondary school finance data
and the tabular detail for state revenue and expenditure
of individual school systems. 
MARYLAND
Payments made by the state government into state
retirement funds on behalf of Maryland school systems
are included in the financial statements sent to the
state education agency. These payments are included in
both the state aggregate tables that display elementarysecondary school finance data and the tabular detail
for state revenue and expenditure of individual school
systems.

Public Education Finances: 2015

U.S. Census Bureau

 MASSACHUSETTS

NEW YORK

Payments made by the state government into the state
retirement system on behalf of Massachusetts school
systems are included in the tables that display state
totals of elementary-secondary education finances. These
payments have been estimated for local school systems
and appear in the tabular detail for state revenue and
expenditure of individual school systems.

Instructional expenditure for the New York City School
District includes expenditure for guidance counselors.
This will slightly overstate instructional expenditure and
slightly understate pupil support services expenditure for
the New York City School District.
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 publiclyfinanced schools, but do not meet Census Bureau criteria
for inclusion in this report as they have been classified by
the Census Bureau as nongovernmental entities.

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 elementarysecondary school finance data and the tabular detail
for state revenue and expenditure of individual school
systems.

MINNESOTA

OKLAHOMA

The state financial reporting system does not isolate
capital outlay payments for the purchase of land and
existing structures. These amounts are included with
amounts shown for “construction.”

Payments made by the state government into the
state retirement fund for career training instructional
expenditures and for student testing on behalf of
Oklahoma school systems are included in the tables that
display state totals of elementary-secondary education
finances. These payments have been estimated for local
school systems and appear in the tabular detail for state
revenue and expenditure of individual school systems.

MICHIGAN

MISSISSIPPI
The state financial reporting system does not isolate
capital outlay payments for the purchase of land and
existing structures. These amounts are included with
amounts shown for “construction.”
MISSOURI
Missouri’s 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 expenditure of individual school
systems.

Public Education Finances: 2015 
U.S. Census Bureau

RHODE ISLAND
Payments made by the state government into the
state retirement fund on behalf of Rhode Island school
systems are included in the tables that display state
totals of elementary-secondary education finances. These
payments have been estimated for local school systems
and appear in the tabular detail for state revenue and
expenditure of individual school systems.
SOUTH CAROLINA
Payments made by the state government for student
testing, transportation, and textbooks on behalf of South
Carolina school systems are included in the tables that
display state totals of elementary-secondary education
finances. These payments have been estimated for local
school systems and appear in the tabular detail for state
revenue and expenditure of individual school systems.

B-3

 SOUTH DAKOTA

VERMONT

The state financial reporting system does not isolate
capital outlay payments for the purchase of land and
existing structures. These amounts are included with
amounts shown for “construction.”

Payments made by the state government for employee
benefits on behalf of Vermont school systems are included
in the tables that display state totals of elementarysecondary education finances. These payments have
been estimated for the local school systems and appear
in the tabular detail for state revenue and expenditure of
individual school systems.

Payments made by the state government on behalf of
South Dakota school systems for telecommunications
are included in the tables that display state totals
of elementary-secondary education finances. These
payments are also included in the tabular detail for state
revenue and expenditure of individual school systems.
TEXAS
Payments made by the state government on behalf of
Texas school systems into the state school employees’
retirement fund, and payments for textbooks and
transportation are included in the tables that display state
totals of elementary-secondary education finances. These
payments have been estimated for local school systems
and appear in the tabular detail for state revenue and
expenditure of individual school systems.
UTAH
Expenditure for adult education in Utah cannot be isolated
in the state finance reporting system. These amounts will
slightly inflate the “instruction,” “support services,” and
per pupil current spending amounts presented at both the
state aggregate and individual school system levels.

B-4  
 

WEST VIRGINIA
Payments made by the state government into the state
teachers’ and public employees’ retirement funds on
behalf of West Virginia school systems are included in the
tables that display state totals of elementary-secondary
education finances. These payments have been estimated
for local school systems and appear in the tabular detail
for state revenue and expenditure of individual school
systems.
WISCONSIN
School district receipts from Wisconsin’s 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.

Public Education Finances: 2015

U.S. Census Bureau

 Appendix C.
Two-Letter State Abbreviations
 STATE  ABBREVIATION   STATE   ABBREVIATION
 Alabama  AL    Montana   MT
 Alaska   AK    Nebraska   NE
 Arizona   AZ    Nevada    NV
 Arkansas  AR    New Hampshire   NH
 California  CA    New Jersey   NJ
 Colorado  CO    New Mexico   NM
 Connecticut  CT    New York   NY
 Delaware  DE    North Carolina   NC
 Florida   FL    North Dakota   ND
 Georgia   GA    Ohio    OH
 Hawaii   HI    Oklahoma   OK
 Idaho   ID    Oregon    OR
 Illinois   IL    Pennsylvania   PA
 Indiana   IN    Rhode Island   RI
 Iowa   IA    South Carolina   SC
 Kansas   KS    South Dakota   SD
 Kentucky  KY    Tennessee   TN
 Louisiana  LA    Texas    TX
 Maine   ME    Utah    UT
 Maryland  MD    Vermont   VT
 Massachusetts  MA    Virginia    VA
 Michigan  MI    Washington   WA
 Minnesota  MN    West Virginia   WV
 Mississippi  MS    Wisconsin   WI
 Missouri  MO    Wyoming   WY
 

District of Columbia 

Public Education Finances: 2015
U.S. Census Bureau

DC

C-1

 Appendix D.
Survey Form
F-33 (2015)

OMB No. 0607-0700: Approval Expires 10/31/2018

RETURN BY
FAX TO
Educational Finance Branch
at 888–891–2099

F-33

FORM
(12-18-2015)

U.S. DEPARTMENT OF COMMERCE
Economics and Statistics Administration

U.S. CENSUS BUREAU

2015 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)
You are not required to respond to this collection of information if it does not display a valid approval number from the Office of Management and
Budget (OMB). The eight-digit OMB number is 0607-0700 and appears in the upper right corner of this report form.
Title 13, United States Code, Sections 8(b), 161, and 182; and Title 20, United States Code, Sections 9543-44 authorize the Census Bureau to
conduct this collection jointly with the National Center for Education Statistics and to request your voluntary assistance. Public records retained from
this collection do not require confidentiality under provisions of Title 13, United States Code, Section 9(a).
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. 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, D.C. 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 9 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, 2014.

Part I

REVENUE

Section A – FROM LOCAL SOURCES

Amount
Omit cents
TØ6

1. Property taxes (1110, 1140)
TØ9

2. General sales or gross receipts tax (1120)
T15

3. Public utility taxes (1190)
T4Ø

4. Individual and corporate income taxes (1130)
T99

5. All other taxes (1190)
TØ2

6. Parent government contributions (dependent school systems only – 1200)
D23

7. Revenue from cities and counties (1200, 1320, 1330, 1420, 1430, 1960, 2100, 2200, 2800)
8. Revenue from other school systems (within state – 1321, 1421, 1951;
out of state – 1331, 1350, 1431, 1952)

D11
AØ7

9. Tuition fees from pupils, parents, and other private sources (1310, 1340)
AØ8

10. Transportation fees from pupils, parents, and other private sources (1410, 1440)
A11

11. Textbook sales and rentals (1940)
AØ9

12. School lunch revenues (1600)
A13

13. District activity receipts (1700)
A2Ø

14. Other sales and service revenues (1800)
A4Ø

15. Rents and royalties (1910)
U11

16. Sale of property

Public Education Finances: 2015
U.S. Census Bureau

D-1

 Part I

REVENUE – Continued

Amount
Omit cents

Section A – FROM LOCAL SOURCES – Continued

U22

17. Interest earnings (1510)
U3Ø

18. Fines and forfeits
U5Ø

19. Private contributions (1920)
U97

20. Miscellaneous other local revenue (1980, 1990)
CØ1

Section B – FROM STATE SOURCES (3100, 3200, 3800)
1. General formula assistance

CØ4

2. Staff improvement programs
CØ5

3. Special education programs
CØ6

4. Compensatory and basic skills attainment programs
CØ7

5. Bilingual education programs
CØ8

6. Gifted and talented programs
CØ9

7. Vocational education programs
C1Ø

8. School lunch programs
C11

9. Capital outlay and debt service programs
C12

10. Transportation programs
C13

11. All other revenues from state sources
Section C – FROM FEDERAL SOURCES THROUGH THE STATE GOVERNMENT (4200, 4500)

C14

1. Title I
C15

2. Children with disabilities – IDEA
C16

3. Math, science, and teacher quality
C17

4. Safe and drug-free schools
C19

5. Vocational and technical education
C25

6. Child nutrition act – exclude commodities
B11

7. Bilingual education
C2Ø

8. All other federal aid through the state
Section D – FROM FEDERAL SOURCES DIRECTLY (4100, 4300, 4700, 4800)

B1Ø

1. Impact aid (Public Law 81–815 and Public Law 81–874)
B12

2. Indian education
B13

3. All other direct federal aid
CONTINUE WITH PART II ON PAGE 3
Page 2

D-2  
 

FORM F-33 (12-18-2015)

Public Education Finances: 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

V1Ø

E13

V11

V12

E17

V13

V14

EØ7

V15

V16

EØ8

V17

V18

EØ9

6. Support services, operation and
maintenance of plant (2600)

V21

V22

V4Ø

7. Support services, student transportation
(2700)

V23

V24

V45

8. Business/central/other support services
(2500 and 2900)

V37

V38

V9Ø

V29

V3Ø

E11

V32

V6Ø

1. Instruction (1000)
2. Support services, pupils (2100)
3. Support services, instructional staff (2200)
4. Support services, general administration (2300)
5. Support services, school administration (2400)

Section B – ELEMENTARY-SECONDARY
NONINSTRUCTIONAL PROGRAMS
9. Food services (3100)
10. Enterprise operations (3200)

V65

11. Other
V7Ø

Section C – NONELEMENTARY-SECONDARY
PROGRAMS
12. Community services (3300)

V75

13. Adult education
V8Ø

14. Other

Part III

CAPITAL OUTLAY EXPENDITURES

Amount
Omit cents
F12

1. Construction (object 450)
G15

2. Land and existing structures (objects 710, 720, 740)
KØ9

3. Instructional equipment (object 730, function 1000)
K1Ø

4. All other equipment (object 730, functions 2000, 3000, 4000)
6. IV
Part

OTHER EXPENDITURES BY LOCAL EDUCATION AGENCY

Q11

1. Payments to other school systems (objects 511, 512, 561, 562, 566, 567)
L12

2. Payments to state governments (objects 565, 569)
M12

3. Payments to local governments (objects 565, 569)
Ι86

4. Interest on school system indebtedness (object 832)
CONTINUE WITH PART V ON PAGE 4
FORM F-33 (12-18-2015)

Public Education Finances: 2015 
U.S. Census Bureau

Page 3

D-3

 Part V

STATE PAYMENTS ON BEHALF OF THE LOCAL EDUCATION AGENCY
(Revenue source code 3900)

Amount
Omit cents
C38

1. For employee benefits
C39

2. All other (textbooks, school bus purchase, etc.)

Part VI

DEBT

19H

Section A – LONG TERM – Term of more than one year
1. Outstanding at beginning of the fiscal year
21F

2. Issued during fiscal year (revenue code 5110)
31F

3. Retired during fiscal year (object 831)
41F

4. Outstanding at end of fiscal year (line 1 plus line 2 minus line 3)
61V

Section B – SHORT TERM – Term of one year or less
1. Outstanding at beginning of fiscal year

66V

2. Outstanding at end of fiscal year

Part VII

CASH AND INVESTMENTS HELD AT END OF FISCAL YEAR
Funds

Type of asset

Debt service
WØ1

Bond

Other

W31

W61

Cash and deposits (include CDs and security holdings)

Part VIII

FALL MEMBERSHIP – October 2014

Membership
V33

Enter the count of pupils enrolled on the school day closest to October 1, 2014

Part IX

SPECIAL PROCESSING ITEMS
Item

Code

1. Student fees, nonspecified

A15

2. Census local, NCES state revenue

TØ7

3. Census state, NCES local revenue

C24

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

JØ7

9. State payment on behalf of the LEA, general administration employee benefits

JØ8

10. State payment on behalf of the LEA, school administration employee benefits

JØ9

11. State payment on behalf of the LEA, operation and maintenance of plant
employee benefits

J4Ø

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

J9Ø

14. State payment on behalf of the LEA, other employee benefits

J1Ø

15. Support services expenditures, nonspecified

V85

Amount

CONTINUE WITH PART IX ON PAGE 5
Page 4

D-4  
 

FORM F-33 (12-18-2015)

Public Education Finances: 2015

U.S. Census Bureau

 Part IX

SPECIAL PROCESSING ITEMS – Continued
Item

Code

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

EXHIBITS OF SELECTED ITEMS REPORTED ABOVE
IN II-A, II-B, and III

1. Payments to private schools (objects 563, 566)

V91

2. Payments to charter schools (objects 562, 564, 567)

V92

3. Total salaries and wages (object 100 – ALL functions)

Z32

4. Total employee benefit payments (object 200 – ALL functions)

Z34

5. Teacher salaries – Regular education programs (program 100)

Z35

6. Teacher salaries – Special education programs (program 200)

Z36

7. Teacher salaries – Vocational education programs (program 300)

Z37

8. Teacher salaries – Other education programs (programs 400, 900)

Z38

9. Textbooks (object 640, function 1000)

V93

10. Utilities and energy services (objects 410, 620 – function 2600)

V95

11. Technology-related supplies and purchased services (objects 351, 352, 432, 443,
530, 650 – ALL functions)

VØ2

12. Technology-related equipment (objects 734, 735 – ALL functions)

K14

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 (12-18-2015)

Public Education Finances: 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 1–800–622–6193 or erd.f33.list@census.gov.
Part I – REVENUE
Section A – FROM LOCAL SOURCES
Lines 1–5. Independent school districts should report their tax receipts
here. Line 1 (property taxes) will be applicable to most independent
school districts. Lines 2 through 5 will be applicable to only a relatively
small number of districts. Taxes reported here should be those which
the district has the power to levy. State taxes and state property tax
relief payments should be excluded here and reported instead in
section B. Include current and delinquent tax revenues and penalties.
Line 6. Dependent school systems should report their tax receipts and
any other amounts appropriated by their parent government on line 6
(Census code T02).
Line 7. Report taxes for education levied by separate county and city
governments and transferred to the school system. Include monies
received from debt issued in the name of a local (nonschool system)
government and transferred to the school system. Regional school
systems should report assessments received from cities and towns here.
Assessments received from independent school districts should be
reported on line 8.
Line 8. Report payments received from other school systems, both
within and outside the state, for tuition, transportation, and other
services (such as purchasing and data processing). Regional school
systems should report assessments received from independent school
districts here. Assessments received from cities and towns should be
reported on line 7.
Lines 9–14. Report all student fees on these lines. Gross receipts from
sale of school breakfasts, lunches, and milk (from students, teachers,
adults, but not from state or federal funds) should be entered on line 12.
Gross district activity receipts for those funds under control of the
custodian of district funds should be included on line 13. Revenues from
other sales and services, including community services activities should
be entered on line 14. Report in Part IX the amount of any student fee
that cannot be reported because the fee covers more than one of the
items on lines 9 through 14, such as lump sum fees for both tuition and
transportation.
Line 15–20. Include revenues received from allowing temporary
possession or granting rights to the use of school district buildings, land,
or other properties on line 15. Report amounts received from sale of real
property, buildings (and improvements to them), land easements,
rights-of-way, and other capital assets (buses, automobiles, etc.) on
line 16. Include interest earnings from all funds held by the school system
on line 17. Report revenues from penalties imposed for violations of law
on line 18. Report gifts of cash or securities from private individuals or
organizations on line 19. Report receipts from refunds of prior year
expenditures and other revenue from local sources not provided for
elsewhere on line 20. Report in Part VI the amount of monies from debt
issuances.
Section B – FROM STATE SOURCES
Include all state payments made directly to the local
education agency. Exclude state payments made on behalf
of the local education agency and report instead in Part V.
Line 1. Include revenue from general noncategorical state assistance
programs such as foundation, minimum or basic formula support,
principal apportionment, equalization, flat or block grants, and state
public school fund distributions. Also include state revenue dedicated
from major state taxes, such as income and sales taxes. Revenues from
minor state taxes should be included on line 11.
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Line 2. Report revenues from programs designed to improve the quality and
quantity of local education agency staff. Examples include additional teacher
units, teacher benefits, retirement and social security paid directly to local
education agencies, mentor teachers, teacher induction, staff development
contracts and stipends, career ladder contracts, in-service training, health
insurance, principal leadership, teacher quality contracts, and salaries for
specific types of instructional and support staff (other than for staff directly
associated with the programs described on lines 3 through 10).
Line 3. Enter revenues for the education of physically and mentally disabled
students.
Line 4. Include revenues from state compensatory education for "at risk" or
other economically disadvantaged students, including migratory children
(unless bilingual – see line 5) and orphans. Also include amounts from state
programs directed toward the attainment of basic skills. Include categorical
education excellence and quality education programs that provide more than
staff enhancements – such as materials, resource centers, and equipment.
Programs that focus on staff should be reported on line 2.
Lines 5–10. Enter state revenues for the type of program indicated. Include
career education programs on line 7; school lunch matching payments on line
8; school construction, building aid, and interest and principal payments on
line 9; and bus driver salaries and bus replacements on line 10.
Line 11. Report amounts for specific programs not described above on lines 1
through 10 including instructional materials, textbooks, computer equipment,
library resources, guidance and psychological services, driver education,
energy conservation, enrollment increases and losses, health, alcohol and drug
abuse, AIDS, child abuse, summer school, prekindergarten and early childhood,
adult education (excluding vocational), desegregation, private schools, safety
and law enforcement, and community services.
Also include on line 11 those items financed by relatively minor state taxes,
licenses, fees, and funds such as severance and license taxes, timber and
motor vehicle excise taxes, payments in lieu of taxes, refunds, land
reimbursement, and forest funds.
Report in Part IX the amount of any state revenue item that cannot be reported
because the item covers more than one of the items on lines 1 through 11, such
as "total state revenues" not broken down by program.
Section C – FROM FEDERAL SOURCES THROUGH THE STATE
GOVERNMENT
Line 1. Include federal revenues distributed through Title I (College and
Career Ready Students) of the Elementary-Secondary Education Act (ESEA) as
reauthorized by the No Child Left Behind Act of 2001 (NCLB). Report basic,
concentration, targeted, and finance incentive grants.
Line 2. Report federal revenues awarded under the Individuals with Disabilities
Education Act (IDEA 2004). Include formula grants authorized in Part B of this
legislation. Exclude project grants authorized in Part D of the law. Report these
project grants instead in Part I-D3.
Line 3. Report math, science, and teacher quality formula and project grants
provided under Title II-A and B of the Elementary-Secondary Education Act
(ESEA) as reauthorized by the No Child Left Behind Act of 2001 (NCLB).
Line 4. Include formula and project grants for safe and drug-free schools
distributed under Title IV-A of the Elementary-Secondary Education Act (ESEA)
as reauthorized by the the No Child Left Behind Act of 2001 (NCLB).
Line 5. Report formula grants authorized by the Carl D. Perkins Career and
Technical Education Improvement Act of 2006 (Public Law 105-332). Include
revenues from State Basic and Tech-Prep formula grants.
Line 6. Include revenues from Child Nutrition Act programs (national school
lunch, special milk, school breakfast and ala carte) sanctioned by Public Law
79-396 and Public Law 89-642. Report cash payments only -- exclude
the value of donated commodities.
Line 7. Include project grants for bilingual education provided under Title III
of the Elementary-Secondary Education Act (ESEA) as reauthorized by the
No Child Left Behind Act of 2001 (NCLB).
Line 8. Enter the total of all other federal funds disbursed through the state to
the local education agency. Include formula grants authorized by the Workforce
Investment Act of 1998.
Section D – FROM FEDERAL SOURCES DIRECTLY
Line 1. Include federal payments for construction (Public Law 81-815) and for
maintenance and operation (Public Law 81-874).
Line 2. Include both project and formula grants for Indian education distributed
under Title VII (formerly Title IX) of the Elementary-Secondary Education Act
(ESEA) as reauthorized by the No Child Left Behind Act of 2001 (NCLB) and
the Johnson-O’Malley Act.

CONTINUE ON PAGE 7
FORM F-33 (12-18-2015)

Public Education Finances: 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

Section C – Nonelementary-secondary Programs

Include for the functions shown on lines 1 though 14 expenditures for salaries
and wages only (column (1)), employee benefits only (column (2)), and all
current operation expenditure (column (3)). Column (3) totals should
include amounts entered in columns (1) and (2). Additionally,
column (3) totals should include such objects as contracts, rent, insurance,
utilities, maintenance services, printing, tuition paid to private schools,
purchase of food, supplies, and materials.
Exclude from Part II

Include instead in:

Capital outlay expenditures

Part III

Payments to other school systems
Payments to the state, cities,
counties, or special districts

Part IV, line 3

Debt service payments
State payments on behalf of
school systems

Part IV, lines 4 and 5
Part IV, line 6 and Part VI, Section,
A line 3
Part IX, lines 6–14

Also exclude inter-fund transfers and the purchase of stocks, bonds,
securities, and other investment assets.
Handbook references pertain to function codes contained in
Financial Accounting for Local and State School Systems,
National Center for Education Statistics, 2009.
Section A – Elementary-secondary Education Instructional
Programs – Prekindergarten through Grade 12
Line 1. Instruction (1000). Total current operation expenditure for
activities dealing with the interaction of teachers and students in the
classroom, home, or hospital as well as co-curricular activities. Report
amounts for activities of teachers and instructional aides or assistants
engaged in regular instruction, special education, and vocational
education programs. Exclude adult education programs (report on line 13).
Line 2. Pupil support (2100). Report expenditures for administrative,
guidance, health, and logistical support that enhance instruction. Include
attendance, social work, student accounting, counseling, student appraisal,
information, record maintenance, and placement services. Also include
medical, dental, nursing, psychological, and speech services.
Line 3. Instructional staff support (2200). Include expenditures for
supervision of instruction service improvements, curriculum development,
instructional staff training, academic assessment, and media, library, and
instruction-related technology services.
Line 4. General administration (2300). Expenditure for board of
education and executive administration (office of the superintendent)
services.
Line 5. School administration (2400). Report expenditure for the
office of the principal services.
Line 6. Operation and Maintenance of Plant (2600). Expenditure for
buildings services (heating, electricity, air conditioning, property
insurance), care and upkeep of grounds and equipment, nonstudent
transportation vehicle operation and maintenance, and security services.

Line 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.
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. 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.
Please only report applicable portions of object codes 562, 566, and 567 here.
Amounts for private or charter schools utilizing these object codes should be
reported in either Part X, Line 1 or Part X, Line 2.
Lines 2 and 3. 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. Report amounts for tuition to post-secondary institutions operated by state
governments on line 2. Report amounts for tuition for tuition to post-secondary
institutions operated by local governments on line 3.
Line 4. 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.
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.

Line 7. Student Transportation (2700). Report expenditure for vehicle
operation, monitoring riders, and vehicle servicing and maintenance.

Part VII – CASH AND INVESTMENTS HELD AT END OF FISCAL YEAR

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.

Part VIII – FALL MEMBERSHIP – OCTOBER, 2014

Section B – Elementary-secondary Noninstructional Programs

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.
Include an unduplicated head count of pupils enrolled in the school system on
the closest date to October 1, 2014 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.

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).

CONTINUE ON PAGE 8
FORM F-33 (12-18-2015)

Public Education Finances: 2015 
U.S. Census Bureau

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 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 1–800–622–6193.
Line 1. Student fees, nonspecified. Report here any item in your chart of
accounts that cannot be crosswalked into the items identified in Part I, Lines 9
(tuition), 10 (transportation), 11 (textbook sales), 12 (school food service sales),
or 13 (district activities). An example would be total student fees not broken down
into these separate categories.
Line 2. Census local, NCES state revenue. This category is reserved for
any tax item classified as local by the U.S. Census Bureau and as state by the
National Center for Education Statistics.
Line 3. Census state, NCES local revenue. This category is reserved for
any tax item classified as state by the U.S. Census Bureau and as local by the
National Center for Education Statistics.
Line 4. State revenue, nonspecified. Report here any item in your chart
of accounts that cannot be crosswalked into the items identified in Part I-B, lines
1 through 11. An example would be total state revenue not broken down into
separate state aid programs.
Line 5. Federal revenue, nonspecified. Report here any item in your
chart of accounts that cannot be crosswalked into the items identified in Part I-C,
lines 1 through 8, and Part I-D, lines 1 through 3. An example would be total
federal aid not broken down into separate federal grant programs.
Line 6. State payment on behalf of the LEA, instruction. Report
expenditures from the revenues reported in Part V, lines 1 and 2, that were made
for instruction. See definition for Part II-A, line 1.
Line 7. State payment on behalf of the LEA, pupil support services.
This item consists of the actual or estimated expenditure from the revenues
reported in Part V, line 1, for pupil support services. See definitions for Part II-A,
line 2.
Line 8. State payment on behalf of the LEA, instructional staff
services. This item consists of the actual or estimated expenditure from the
revenue reported in Part V, line 1, for instructional staff services. See definitions
for Part II-A, line 3.
Line 9. State payment on behalf of the LEA, general
administration. This item consists of the actual or estimated expenditure
from the revenues reported in Part V, line 1, for general administration. See
definitions for Part II-A, line 4.
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 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.
Line 12. State payment on behalf of the LEA, student
transportation. This item consists of the actual or estimated expenditure
from the revenues reported in Part V, line 1, for student transportation. See
definitions for Part II-A, line 7.
Line 13. State payment on behalf of the LEA, business/
central/other. This item consists of the actual or estimated expenditure from
the revenues reported in Part V, line 1, for business, central and other support
services. See definitions for Part II-A, line 8.
Line 14. State payment on behalf of the LEA, other. Report
expenditures from the revenues reported in Part V, line 1, that were made for
other than instruction or support services. See definitions for Part II-B.
Line 15. Support services, nonspecified. Report here any item in your
chart of accounts that cannot be crosswalked into the items identified in Part
II-A, lines 2 through 8.
Line 16. Equipment expenditure, nonspecified. Report here any item
in your chart of accounts that cannot be crosswalked into the items identified in
Part III, line 3 (instructional equipment) or line 4 (other equipment). An example
would be total equipment not broken down by function.
Line 17. Own retirement system transfer, instruction. If the school
system administers its own employee retirement fund (rather than participating
in a state government retirement system), please report the employer
contribution for instructional employees.
Line 18. Own retirement system transfer, support services. If the
school system administers its own employee retirement fund (rather than
participating in a state government retirement system), please report the
employer contribution for support services and other noninstructional
employees.

Line 19. Federal revenue on behalf of school system. Report any
item in your chart of accounts identified as received through federal
payments made on behalf of the school system.
Line 20. State payment on behalf of the LEA, instructional
nonbenefits. Report expenditures from the revenues reported in Part V,
line 2, that were made for instruction. See definition for Part II-A, line 1.
Line 21. State payment on behalf of the LEA, support services
nonbenefits. Report expenditures from the revenues reported in Part V,
line 2, that were made for support services. See definitions for Part II-A,
lines 2 through 8.
Line 22. State payment on behalf of the LEA, noninstructional
programs nonbenefits. Report expenditures from the revenues reported
in Part V, line 2, that were made for noninstructional programs. See
definitions for Part II-B.
Line 23. State payment on behalf of the LEA, nonelementarysecondary programs. Report expenditures from the revenues reported in
Part V, lines 1 and 2, that were made for nonelementary-secondary programs.
See definitions for Part II-C.
Line 24. State payment on behalf of the LEA, capital outlay. Report
expenditures from the revenues reported in Part V, line 2, that were made for
capital outlay. See definitions for Part III.
Part X – EXHIBITS OF SELECTED ITEMS REPORTED ABOVE IN
II-A, II-B, AND III
Line 1. Payments to private schools (objects 563, 566). 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. Please only report applicable portions
of object code 566 here. Amounts for other public school systems should be
reported in Part IV, Line 1.
Line 2. Payments to charter schools (objects 562, 564, 567).
Indicate in the remarks section whether fall membership counts of students
attending charter schools are included in the school system’s membership
reported in the Common Core of Data Local Education Agency Universe Survey
or in Part VIII of this form. Also identify in the remarks section the expenditure
functions for which the charter school payment was made, if possible. This
information will be used in determining per pupil expenditure amounts for the
school system. Please only report applicable portions of object codes 562 and
567 here. Amounts for other public school systems should be reported in Part
IV, Line 1.
Line 3. 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 4. Total employee benefit payments. Enter the total expenditure
for all employee benefits paid by the local education agency during the fiscal
year. Include both here and in Part II-A, column 2, the employer share of state
or local employee retirement contributions, social security contributions, group
life and health insurance, unemployment and worker’s compensation, and any
tuition reimbursements. Exclude (and report in Part V) state payments made on
behalf of the local education agency. The total entered for employee benefits
should at least be equal to the sum of the entries made in Part II-A, column 2,
and be larger if the local education agency paid employee benefits for
nonelementary-secondary program activities.
Lines 5–8. 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 5, special education programs (program
200) on line 6, vocational programs (program 300) on line 7, and other
programs (programs 400, 900) on line 8. These amounts should also be
included with the instruction salaries and total instruction amounts reported in
Part II-A.
Line 9. Textbooks. Report expenditures for textbooks used for classroom
instruction (object 640, function 1000).

CONTINUE ON PAGE 9
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FORM F-33 (12-18-2015)

Public Education Finances: 2015

U.S. Census Bureau

 Line 10. Utilities and energy services (objects 410, 620 – function
2600). Report expenditures for utility services (object 410), such as water and
sewerage services, and energy expenditures (object 620), such as gas, oil,
coal, and gasoline. Services received from public or private utility companies
should also be included here. Exclude expenditures for telephone or internet
services.
Line 11. Technology-related supplies and purchased services
(objects 351, 352, 432, 443, 530, 650 – ALL functions). Report
expenditures for supplies and purchased services that are technology-related.
For technology-related supplies, include expenditures on supplies that are
typically used in conjunction with technology-related hardware or software (e.g.,
compact discs, flash drives, cables, and monitor stands). Technology-related
hardware and software costs below the capitalization threshold (e.g., laptop,
Kindle, and iPad costs that fall below the capitalization threshold) should also
be reported here.
For technology-related purchased services, include expenditures on data
processing, coding, and other technical services; repairs and maintenance
services for technology equipment that are not directly provided by school
district personnel; and rentals or leases of computers and related equipment.
Purchased communications services, such as all costs associated with voice,
data (i.e., Internet), and video communications charges should also be reported
here.
Expenditures for technology-related equipment should not be reported here, but
instead be reported in the “Technology-related equipment” category.
Line 12. Technology-related equipment (objects 734, 735 –
ALL functions). Report expenditures for technology-related hardware and
software used for educational or administrative purposes that exceed the
capitalization threshold. Include purchases of network equipment, servers,
personal computers, printers, scanners, other peripherals, and other electronic
devices. The amount reported here should include the amount reported in the
“Technology-related equipment” category. Do not include expenditures for
nontechnology-related equipment such as machinery (object 731), vehicles
(object 732), and furniture (object 733). Expenditures for technology-related
supplies should not be reported here, but instead be reported in the
“Technology-related supplies and purchased services” category.

FORM F-33 (12-18-2015)

Public Education Finances: 2015 
U.S. Census Bureau

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