Table 165

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Table 165. Total expenditures for public elementary and secondary education, by function and subfunction: Selected years, 1990-91 through 2003-04
Percentage distribution of
Expenditures (in thousands) current expenditures for public schools
Function and subfunction 1990-91 1995-96 1999-2000 2000-01 2002-03\1\ 2003-04 1990-91 1995-96 1999-2000 2000-01 2002-03\1\ 2003-04
1 2 3 4 5 6 7 8 9 10 11 12 13
Total expenditures .....................
$229,429,715 $293,646,490 $381,838,155 $410,811,185 $454,906,912 $473,862,737 † † † † † †
Current expenditures for
public schools .................
202,037,752 255,106,683 323,888,508 348,360,841 387,593,617 403,376,186 100.00 100.00 100.00 100.00 100.00 100.00
Salaries .......................
132,730,931 \2\ 165,806,160 210,158,874 224,305,806 246,349,926 252,179,845 65.70 64.99 64.89 64.39 63.56 62.52
Employee benefits ...............
33,954,456 \2\ 44,786,697 53,333,592 57,976,490 68,137,020 74,463,101 16.81 17.56 16.47 16.64 17.58 18.46
Purchased services .............
16,380,643 \2\ 21,579,562 29,051,785 31,778,754 35,325,876 37,502,797 8.11 8.46 8.97 9.12 9.11 9.30
Tuition ........................1,192,505 \2\ 1,590,468 2,231,250 2,458,366 3,298,588 3,327,600 0.59 0.62 0.69 0.71 0.85 0.82
Supplies ........................
14,805,956 \2\ 18,756,157 25,896,917 28,262,078 30,528,970 31,904,032 7.33 7.35 8.00 8.11 7.88 7.91
Other ......................... 2,973,261 \2\ 2,587,639 3,216,089 3,579,347 3,953,237 3,998,812 1.47 1.01 0.99 1.03 1.02 0.99

Instruction ......................
122,223,362 157,473,978 199,968,138 214,333,003 237,731,734 247,443,145 60.50 61.73 61.74 61.53 61.34 61.34
Salaries ......................
90,742,284 114,580,985 145,071,564 154,512,089 168,828,934 172,998,433 44.91 44.91 44.79 44.35 43.56 42.89
Employee benefits ...............
22,347,524 30,299,566 36,197,167 39,522,678 45,947,180 50,040,334 11.06 11.88 11.18 11.35 11.85 12.41
Purchased services .............
2,722,639 3,825,111 5,839,673 6,430,708 7,289,623 8,240,541 1.35 1.50 1.80 1.85 1.88 2.04
Tuition ........................
1,192,505 1,590,468 2,231,250 2,458,366 3,298,588 3,327,600 0.59 0.62 0.69 0.71 0.85 0.82
Supplies ........................
4,584,754 6,513,488 9,751,743 10,377,554 11,294,271 11,722,355 2.27 2.55 3.01 2.98 2.91 2.91
Other ......................... 633,656 664,360 876,741 1,031,608 1,073,139 1,113,881 0.31 0.26 0.27 0.30 0.28 0.28

Student support\3\ ........................

8,926,010 12,266,136 16,046,845 17,292,756 19,992,229 20,839,154 4.42 4.81 4.95 4.96 5.16 5.17
Salaries ..........................
6,565,965 8,885,707 11,496,451 12,354,464 14,030,739 14,446,976 3.25 3.48 3.55 3.55 3.62 3.58
Employee benefits ...................
1,660,082 2,307,480 2,841,949 3,036,037 3,678,398 4,037,072 0.82 0.90 0.88 0.87 0.95 1.00
Purchased services .....................
455,996 687,300 1,180,701 1,328,600 1,646,297 1,708,116 0.23 0.27 0.36 0.38 0.42 0.42
Supplies ..............................
191,482 247,262 389,044 421,838 470,505 464,635 0.09 0.10 0.12 0.12 0.12 0.12
Other .......................... 52,485 138,387 138,699 151,817 166,291 182,355 0.03 0.05 0.04 0.04 0.04 0.05

Instructional staff
services\4\ ........................
8,467,142 10,070,241 14,640,411 15,926,856 18,568,413 19,133,353 4.19 3.95 4.52 4.57 4.79 4.74
Salaries ..........................
5,560,129 6,418,530 8,971,366 9,790,767 11,312,220 11,522,358 2.75 2.52 2.77 2.81 2.92 2.86
Employee benefits ...................
1,408,217 1,719,377 2,169,051 2,356,440 2,909,834 3,160,650 0.70 0.67 0.67 0.68 0.75 0.78
Purchased services .....................
622,487 925,403 1,776,849 2,003,598 2,332,965 2,474,224 0.31 0.36 0.55 0.58 0.60 0.61
Supplies ..............................
776,863 918,189 1,485,730 1,566,954 1,792,008 1,777,640 0.38 0.36 0.46 0.45 0.46 0.44
Other .......................... 99,445 88,743 237,415 209,097 221,387 198,481 0.05 0.03 0.07 0.06 0.06 0.05

General administration ...............

5,791,253 5,878,493 6,698,006 7,108,291 7,960,378 8,266,960 2.87 2.30 2.07 2.04 2.05 2.05
Salaries ..........................
2,603,562 2,901,172 3,179,759 3,351,554 3,680,522 3,732,878 1.29 1.14 0.98 0.96 0.95 0.93
Employee benefits ...................
777,381 828,483 938,113 1,000,698 1,166,775 1,262,867 0.38 0.32 0.29 0.29 0.30 0.31
Purchased services .....................
1,482,427 1,626,178 1,941,822 2,099,032 2,384,109 2,505,409 0.73 0.64 0.60 0.60 0.62 0.62
Supplies ..............................
172,898 185,831 196,205 206,137 223,696 217,151 0.09 0.07 0.06 0.06 0.06 0.05
Other ..........................754,985 336,828 442,107 450,870 505,276 548,655 0.37 0.13 0.14 0.13 0.13 0.14

School administration ...........

11,695,344 14,831,159 18,381,292 19,580,890 21,791,580 22,597,918 5.79 5.81 5.68 5.62 5.62 5.60
Salaries ..........................
8,935,903 11,156,460 13,923,730 14,817,213 16,206,443 16,626,755 4.42 4.37 4.30 4.25 4.18 4.12
Employee benefits ...................
2,257,783 2,963,991 3,455,390 3,689,689 4,341,364 4,710,083 1.12 1.16 1.07 1.06 1.12 1.17
Purchased services .....................
247,750 384,908 573,003 611,638 718,442 754,181 0.12 0.15 0.18 0.18 0.19 0.19
Supplies ..............................
189,711 256,857 337,651 369,257 416,265 399,456 0.09 0.10 0.10 0.11 0.11 0.10
Other .......................... 64,197 68,943 91,519 93,093 109,066 107,443 0.03 0.03 0.03 0.03 0.03 0.03

Operation and maintenance ......

21,290,655 25,724,062 31,190,295 34,034,158 36,830,517 38,720,266 10.54 10.08 9.63 9.77 9.50 9.60
Salaries ..........................
8,849,559 10,454,854 12,745,457 13,461,242 14,596,762 14,811,538 4.38 4.10 3.94 3.86 3.77 3.67
Employee benefits ...................
2,633,075 3,129,632 3,531,423 3,778,520 4,476,354 5,019,476 1.30 1.23 1.09 1.08 1.15 1.24
Purchased services .....................
5,721,125 7,698,704 8,866,099 9,642,217 9,866,874 10,462,979 2.83 3.02 2.74 2.77 2.55 2.59

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 Table 165
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Supplies ..............................
3,761,738 4,214,201 5,801,242 6,871,845 7,543,937 8,091,029 1.86 1.65 1.79 1.97 1.95 2.01
Other ..........................325,157 226,670 246,075 280,334 346,590 335,243 0.16 0.09 0.08 0.08 0.09 0.08

Student transportation .....................

8,678,954 10,396,426 13,007,625 14,052,654 15,648,821 16,348,783 4.30 4.08 4.02 4.03 4.04 4.05
Salaries ..........................
3,285,127 3,933,969 5,061,209 5,406,092 5,974,787 6,105,136 1.63 1.54 1.56 1.55 1.54 1.51
Employee benefits ...................
892,985 1,207,961 1,464,249 1,592,127 1,905,504 2,119,100 0.44 0.47 0.45 0.46 0.49 0.53
Purchased services .....................
3,345,232 4,257,805 5,331,435 5,767,462 6,450,377 6,736,969 1.66 1.67 1.65 1.66 1.66 1.67
Supplies ..............................
961,447 836,450 1,034,323 1,159,350 1,130,478 1,192,548 0.48 0.33 0.32 0.33 0.29 0.30
Other ..........................194,163 160,239 116,410 127,623 187,675 195,029 0.10 0.06 0.04 0.04 0.05 0.05

Other support services\5\ .........

5,587,837 7,039,408 10,188,917 11,439,134 13,231,082 13,488,173 2.77 2.76 3.15 3.28 3.41 3.34
Salaries ..........................
2,900,394 3,450,836 4,930,099 5,521,381 6,234,410 6,344,593 1.44 1.35 1.52 1.58 1.61 1.57
Employee benefits ...................
980,859 1,182,229 1,433,054 1,594,540 2,019,058 2,265,788 0.49 0.46 0.44 0.46 0.52 0.56
Purchased services .....................
798,922 1,362,961 2,462,775 2,783,176 3,283,907 3,185,502 0.40 0.53 0.76 0.80 0.85 0.79
Supplies ..............................
294,527 398,534 573,670 626,889 717,844 766,110 0.15 0.16 0.18 0.18 0.19 0.19
Other ..........................613,135 644,849 789,319 913,148 975,863 926,180 0.30 0.25 0.24 0.26 0.25 0.23

Food services ........................

8,430,490 10,648,844 12,948,807 13,816,635 14,930,942 15,640,225 4.17 4.17 4.00 3.97 3.85 3.88
Salaries .......................... --- 3,844,285 4,606,262 4,966,092 5,325,744 5,409,803 † 1.51 1.42 1.43 1.37 1.34
Employee benefits ...................
--- 1,103,433 1,267,921 1,381,923 1,636,523 1,770,014 † 0.43 0.39 0.40 0.42 0.44
Purchased services .....................
--- 627,902 897,762 923,091 1,155,396 1,251,525 † 0.25 0.28 0.26 0.30 0.31
Supplies ..............................
--- 4,916,299 6,041,001 6,420,201 6,641,477 7,006,076 † 1.93 1.87 1.84 1.71 1.74
Other .......................... --- 156,924 135,861 125,327 171,801 202,806 † 0.06 0.04 0.04 0.04 0.05

Enterprise operations\6\ .............

946,705 777,937 818,172 776,463 907,921 898,209 0.47 0.30 0.25 0.22 0.23 0.22
Salaries .......................... --- 179,360 172,977 124,913 159,366 181,374 † 0.07 0.05 0.04 0.04 0.04
Employee benefits ...................
--- 44,545 35,276 23,837 56,031 77,717 † 0.02 0.01 0.01 0.01 0.02
Purchased services .....................
--- 183,288 181,666 189,230 197,885 183,349 † 0.07 0.06 0.05 0.05 0.05
Supplies ..............................
--- 269,046 286,309 242,052 298,489 267,031 † 0.11 0.09 0.07 0.08 0.07
Other .......................... --- 101,697 141,943 196,430 196,150 188,738 † 0.04 0.04 0.06 0.05 0.05

Other current expenditures ...........

3,295,717 4,724,659 5,457,015 6,063,700 6,873,762 6,929,952 † † † † † †
Community services .............. 964,370 1,728,669 2,151,043 2,426,189 2,695,832 2,721,681 † † † † † †
Private school programs .... 527,609 781,148 961,203 1,026,695 1,161,470 1,146,373 † † † † † †
Adult education ................1,365,523 1,500,438 1,715,332 1,838,265 2,005,813 1,968,046 † † † † † †
Community colleges .............. 5,356 7,746 265 351 460 210 † † † † † †
Other .....................................
432,858 706,657 629,172 772,200 1,010,187 1,093,643 † † † † † †

Capital outlay\7\ .....................

19,771,478 27,555,667 43,357,186 46,220,704 48,940,374 50,476,066 † † † † † †
Interest on school debt ...........
4,324,768 6,259,480 9,135,445 10,165,940 11,499,160 13,080,534 † † † † † †
---Not available.
†Not applicable.
\1\Data have been revised from previously published figures.
\2\Includes estimated data for subfunctions of food services and enterprise operations.
\3\Includes expenditures for guidance, health, attendance, and speech pathology services.
\4\Includes expenditures for curriculum development, staff training, libraries, and media and computer centers.
\5\Includes business support services concerned with paying, transporting, exchanging, and maintaining goods and services for local education agencies; central
support services, including planning, research, evaluation, information, staff, and data processing services; and other support services.
\6\Includes expenditures for operations funded by sales of products or services (e.g., school bookstore or computer time). Includes very small amounts for
direct program support made by state education agencies for local school districts.
\7\Includes expenditures for property, and for buildings and alterations completed by school district staff or contractors.
NOTE: Excludes expenditures for state education agencies. Data are not adjusted for changes in the purchasing power of the dollar due to inflation. Detail may
not sum to totals because of rounding.
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public Education Financial Survey," 1990-91
through 2003-04. (This table was prepared August 2006.)

Printed: 02/10/2008 20:56:41